CHARITY REGISTRATION NUMBER: 1196513
Sheffield Area Kidney Association
Unaudited Financial Statements
31 May 2025
HEB
Chartered accountants
2 Westbrook Court
Sharrow Vale Road
Sheffield
S118YZ
LETHWAI

Sheffield Area Kidney Association
Flnancial Statements
Year ended 31 May 2025
Pages
Trustees, annual report
Independent examinerfs report to the trustees
Stalement of financial activities
Statement of financial position
Notes to the financial statements
1to6
10t015

Sheffield Area Kidney Association
Trustees, Annual Report
Year ended 31 May 2025
The Injstees present their report and the unaudited financial statements of the tharity for the year
ended 31 May 2025.
Reference and administrative detsils
Registered charity name
Sheffield Area Kidney Association
Charity registratlon nurnber
1196513
Prin¢ipal offlcg
7 Talbol Place
Sheffield
S2 2SS
Thg trustees
Mr R Brighl
MrsSJBurt
Mr D W Marshall
Mr P J Beallie
Mr P Joynson
Mrs G 8ealtie
Mrs K Radford
Mrs C J Thompson
Mr A Raftery
Mrs V Broadley
Independent examiner
Richard Murdoch FCA
2 Westbrook Court
Sharrow Vale Road
Sheffield
S11 8YZ

Sheffield Area Kidney Association
Trustees. Annual Report{tontsnued)
Year ended 31 May 2025
Structure> governance and management
How the charity is constituted
SAKA is 3 Charitable Incorporated Organisation made up of members and run by il's truslae5.
Trustee Meetings
The committee of Iruslees meet monthly to discuss developments in renal care at local hospitals as
well as lo consider grant and funding requests from patients and the medical profession.
Cash book summaries are produced every month by the Treasurer lo enable the committee of Iruslees
lo make informed finanoal decisions that are In the best Interest of the charity.
A scheme of delegation is in place and day lo day responsibility for the adminislralion of the charity
rests with the officers, namely Chairman. Vice-chairman, Treasurer, Secretary and any such officers
a$ the Annual General Meeting shall determine from lime lo time.
Rècrultment and Tralning of Trust8es
Trustees are appointed based on them having an intere51 in, and being able lo contribute posillvely lo,
the objectives of SAKA.
New Iruslees are Inducted lo the charity via the monthly meetings held and formal training is available
lo all Iruslees where this Is deemed appropriate.
Risk Management
SAKA revie￿ Ils risk profile each year prior lo renffim'ng ils insurance policy and. where appropriate,
systems and procedures have been oslablished lo miligale the n$ks that SAKA faee3.

Sheffield Area Kidney Association
Trustees, Annual Report (contlntsed)
Year ended 31 May 2025
Objgctives and activities
Sheffield Area Kidney Association (SAKAI was established lo offer help and assistance lo renal
patients and their relatives. and lo promote and encourage research into renal disease and kidney
failure,. and lo disseminate the resulls thereof.
The objectives of the charity are set out in Ils governing document, as adopted in November 2021.
Summary of the main activities undertakgn for the public benefit in relatlon to these objèctlve8
In planning our activities for the year we kept in mind the Charity Commissions guidance on public
benefit al our trustee meetings-.
The f￿u$ of our activities remains advancing grants and assistance lo renal patients in difficulty
(following the advice of the renal social worker) and in abvdrding grants lo the medical profession for
studies into renal disease.
In addition we help lo keep Renal care at the forefront of Ihe minds of the various Hospital trusts
through our allendance of Direclorale Management Team meetings.
Finally, we continue lo keep Renal patients informed with news and updates through our website.
social media and e-newsleller.

Sheffield Area Kidney Association
Trustees, Annual Report (conlinued)
Year ended 31 May 2025
Achievements and perfomiance
SAKA Performance and Achievements 2024-25
During this period, the 8oaTd of SAKA CIO has mel regulady lo maintain overssghl of the affairs of the
charity, mee11ng six bmes in all. either face-to-face or virtually, to conduct business as appropriate, and
provide the focus necessary lo ensure that our charilable objects are being met. As ever, all meetings
have been formally recorded in minutes that weie subsequently approved and filed for easy access rf
required. These inGlu¢e a note of discussion topics and decisions taken. not least in respect of grant
aid for patient3, and other expenditures
The standing agenda includes an activity report from (he Chairman, and as required by our
Conslilulion a financial updale from the Treasufer, as well as regular feports on relevant medical and
social work issues. including grant application5. Issues of Interest or concern are considered on an ad
hoc basis, with any necessary aclion delegaled lo lal named individu81{sl who subsequently report
back to the Board on progfess lo ensure Ihal actions aTe carried through as well as possible.
From a governance point of view. our ten trustees have maintained close contact with
developments and all meetings have been quorate. As Is customary. we confirmed arrangements for
our meeting cyrle, dales and venues. and where appropriate idenlifwng meetings wh1ch would be held
virtually. We introduced an Aclion Log, lo help streamline Board business and an 'Events Calendarf lo
iterate key dales and establish timelines. There has been some necessary reflection on, and fine
tuning of our grant pro¢edure$ in response lo atypical requesls lor assistance.
To assure ourselves that our funds are being appropriately managed, we maintained our contract
with Hebblelhwailes of Sheffield lo review SAKA'S accounts. and continued our relationship with RPG
Finance. Rolherham, for invesiment advice. The turbulence in the markets encouraged us lo revisit
our Investment slrategy leading lo a decision to re-allocate our funds lo new fund managers yielding a
beller relum.
SAKA carried through Ils proposed support fof Kidney Beam, a national digital physiolherapy
plarform designed exclusively for renal palienls, and ullimalely Invested £60,000 in this initiative, which
pleasingly went on lo the coveted 2025 Pnx Galien UK Laureate for Best Digital Fleallh Solution
and continues ils mission lo become available to every UK renal patient. Sadly, we look Ihe decision
lo disband the SAI<A Lottery a5 relalively few people had responded lo the opportunity.
The Board has continued lo receive and consider requesls for grant aid from palienls in need,
although surprisingly there were slightly lewer applicalions dunng Ihis year despite the Increasing cost
of living. Such requests are presented by a member ol the specialist Renal Social Work team, who
have a standing invitation to join committee meetings, and who supply evidence and background
information in support of each request. after wh￿h ITvslees decide on the amount of grant aid lo be
given. Truslees. discretlOn8ry powers have been lesled lo Ihe limit as more applications were
presented without all the relevant Informalion from patienls, perhaps an indication of Ihe diff icull
lifestyl8 endured by some palienls. However, during the year, a lolal of £6.789 was expended on
direct grant aid lo fourteen Individual patients. This Included awarding hardship grants for living costs,
£1,120 towards holiday dialysis costs for two patients. and the purchase of items of furniture and
domestic appliances
A total of £507 was spent on blood pressure monitors for home use by the parents of renal patients
al the Sheffield Children's Hospital. and pill tyjxes for patients under the care ol the Sheffield Hospitals
Foundation Trust, where SAKA also mel the c051 of producing the renal dietitians. regular newsleller
Vve agreed lo contribute £6.000 p a. for three years towards the cost of upgrading and modernising the
Palienl Transplant Education Facility, the inlroduclion of which was previously enabled by a a grant
from SAKA.

Sheffield Area Kidney Association
Trustees. Annual Report (contintsed)
Year ended 31 May 2025
Additionally. the Board provided £300 to the Renal &Kial Vvorkers. fund for emergency situation5.
Also palienl-facing, as is customary, SAKA once again sponsored the Sheffield Adult Team al this
year's 8rilish Transplant Games at a total cost of £6,196.
Our expanded conlracls for a benefits advice Service from Age UK Sheffield and Age UK Barnsley
respectively. continued lo pay dividends with commendably high returns for those patients involved.
The cost lo SAKA of £8.000 per year for Sheffield and £8.952 for Barnsley was deemed good value for
rnoney.
Progress towards establishing a means of supporting the mental health of renal patients was
slower than had been hoped bul remained a key objective Efforts were made lo re-inslale two elective
bursaries in memory of Dr Margaret Plalls. a orocess which was carried through lo the following year.
SAKA continued to represent patient interests. notably al the monihly meetings of the Renal
Dlrectorate Management Team, but also on an in(Jividual basis when necessary. One issue of concern
was the inadequate perforniance of Phlebotomy Services although service improved over an extended
period of lime. We supported and were represenled al the Direclorale's Service of Remembrance
We also continued our practice of recognising the hard work of renal staff by donating some gifts
of chocolate al Christmas lime. a small gesture, but. we believe. well-received.
The Board has continued lo make funds available for local rese8r¢h into renal disease an¢J ils
Irealmenl. although once again dLtring this year we have received no applications lo fund such work.
However. as usual, SAKA did supporl hospital Colleagues In an event lo mark Vvodd Kidney Day.
Allhougtt once again lundraising has not featured prominently In our work this year, income has
nonetheless been steady rf relatively modest and down on last year. We benefilled from 'Jusl Giving,
donation5 of £1,145 and £1.515 in general donations. One noteworthy initiative taken lo raise
awarene55 of SAKA - and parti¢ularly the need for organ donation
was lo commission a sel of
adverlisemenls on local buses. These were reporledly widely noliced an(J well-received and may
provide a platform for future campaigns. Work to promote the need for organ donors continued as a
priority.
Our database of consliluenls and supporters has conlinue(J to grow sloimy, and bolh our Facebook
page and our website have been consislenlly accessed by patients, with 16.583 website visits in-year
laveraging over 45 per dayl, up by 29% on the previous year
We look back on a year where we have begun lo exercise our ability to act on a bigger scale than
ever before and look forward with confidence lo maintaining Ihis attitude for the benefit of even more
palienls and their families.

Sheffield Area Kidney Association
Trustees. Annual Report (continued)
Year ended 31 May 2025
Financial revlew
The continued kind support of members of the association as well as monies received from those
associated wlh Renal disease is vital lo SAKA'S ability lo continue Ils works.
Overall the association has recorded a surplus for the year of £974 compared lo a surplus for the 2024
year end of £84,850,. however, this is after temporary movements on the valuation of long term
investmen13 which recorded a gain for the year of £29,574 {2024 gain £46,779).
Al the year end SAKA held £101.813 {2024 £266.9291 in various bank accounts aThJ had unrestricted
funds of £1,396,682 12024 £1,395,708). These funds are held lo ensure SAKA have sufficienl
resources lo meet current commitments as well as lo ensufe the charitable works of the association
can continue.
SAKA hold £12,000 in a reserve fund. included within restricted funds, to ensure the charity can meet
one full year of njnning costs in the case of financial distress.
Plans for future p8riods
In Ihe coming year SAKA will continue lo cary out il's C￿ objectives of offering help and assistance lo
renal patien13 and their relatives. and promoting and encouraging research into Renal disease and
kidney failure,. and lo disseminate the results thereof.
The Iruslees, annual report was approved on 12 February 2026 and signed on behalf of the board of
Irusleès by..
Mr D W Marshall
Truslee
Mr P J Beattie
Trustee

Sheffield Area Kidney Association
Independent Examiner's Report to the Trustees of Sheffield Area Kidney
Association
Year ended 31 May 2025
I report to the trustees on my examination of the financial statements of Sheffield Area Kidney
Association I'lhe charity,) for the year ended 31 May 2025.
Responsibilitiès and basls of roport
As the Iruslees of the charrty you are responsible for the preparation of the financial slalemenls in
accordance with the requirement5 of the Charities Act 2011 I'lhe Acl'l
I report In respect of my examination of the ¢haritys financial statements carned out under section 145
of tht 2011 Act and In Carryng out my examination I have followed 811 the applicable Directions givon
by the Charity Commission under section 145{5Mbl of the Act.
Indepondent examiner's statement
I have completed my examination. I confirm that no material mallers have come lo my allenlion in
connection with the examination giving me cause lo believe that in any material respect..
accounting records were not kepl in respect of Ihe charity as required by section 130 of the
Act.. or
the financial stalemenl$ do not acC￿d with those ocords,. or
Ihe financial slalemenls do not comply wlh the applicable requiTrmenls concerning the form
and conlenl of accounts sel out in the Charities (Accounts and Reports) Regulations 2008
other than any requifemenl Ihal the accounts give a 'lrue and fair, view which is not a maller
considered as part of an independent examinalion.
I have no concerns and have come across no other matters in connection with the examination lo
which allenlion should be drawn In this report In order lo enable a proper understanding of the
accounts lo be reached.
Richard Murdoch FCA
Indep*ndent Examiner
2 Westbrook Court
Sharrow Vale Road
Sheffield
S11 8YZ
17 February 2026

Sheffield Area Kidney Association
Statement of Financial Activities
Year ended 31 May 2025
2025
Reslricled
funds Total funds
2024
Unresiricled
funds
Total funds
Income and endowments
Donations and legacies
Charitable activities
Investment Income
2,660
2.000
12,393
2,660
2,000
12,393
28,285
4,327
40,724
73.336
Total income
17,053
17.053
Exponditure
Expenditure on raising funds..
Charitable activities
Other expenditure
Total expondlturg
35,777
9,876
45,653
35.777
9.876
34,287
978
45,653
35,265
Nel gains on investments
29.574
29.574
46,779
Net income and n•t mov•rngnl In funds
974
974
84,850
Reconciliation of funds
Total funds brought forward
Total funds carried forward
1,395.708
12,000
1.407,708
1.322,858
1,407, 708
1.396,682
I2,￿0
1,408.682
The statement of financial activities includes all gains and losses recognised in the year.
All Income and expenditure derive from continuing activities.
The notes on pages 10 to 15 forn part of these financial statements.

Sheffield Area Kidney Association
Statement of Financial Position
31 May 2025
2025
2024
Note
Current assets
Investments
Cash al bank and in hand
12
1,310,002
101,813
1.145,930
266,929
1.411,815
1.412.859
Credltors= amounts falllng due within ono year
Net current a¥s¢ts
13
3,133
5,151
1.408,682
1.407.708
Total assets less current Ilablllties
1,408.682
1.407,708
Net assets
1,408.682
1,407.708
Funds of the charlty
Reslricled funds
Unreslricled funds
12,000
1,396.682
12,000
1,395,708
Total charity funds
14
1,408,682
1.407.708
These financial stalemenls were approved by Ihe t#Mrd of Iruslees and aulhorised for issue on 12
February 2026, and are signed on behalf of the board by..
Mr D W Marshall
Trustee
Mr P J Beattie
Trustee
The notes on pages 10 to 15 form part of the$¢ finan¢ial statements.

Sheffield Area Kidney Association
Notes to the Financial Statements
Year ended 31 May 2025
General Infonnation
The charity is a public benefit entity and a registered charity in England and Wales and is
unincorporated. The address of the principal office is 7 Talbol Place, Sheffield. S2 2SS.
Statement of compliance
These financial slalemenls have been prepared in compliance with FRS 102, The Financi21
r<eportin9 Standard applicable in the UK and Ihe Republic of Irelgnd., the Statement of
Recommended Practice agplicable lo chanlies preparing their accounts In accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities
SORP IFRS 10211 and the Charities Act 2011.
Accountlno policies
Basis of prèparatlon
The financial slalemenls have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assels and liabilities and investment properties measured al fair
value Ihroijgh income or expenditure.
The finar￿181 slatemenls are prepared in sleding. which is the functional currency of the enlily.
Going concern
There are no material uncertainties about the charivs ability lo continue.
Judgements and key source¥ ol estlmatlon uncertalnty
The preparation of the financial $latemenls requires management to make iudgemenls,
eslimales an¢J assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors. including expectations of
future events that are believed to be reasonable under the circumstances.
In the opinion of the management and Eruslees. there are no judgements or key sources of
eslimalion uncertainty that have a signrficanl impact on Ihe financial stalemenls, other Ihan those
highlighted below
Fund accounting
Unreslricled funds are available for use al Ihe discretion of the trustees lo further any of the
charitys purposes.
Designated funds are unrestri¢led funds earmarked by the trustees for particu18r future project or
commitment.
Restricted funds are subjected to restriclK*ns on their expenditure declared by the donor or
through the terms of an appeal. 8nd fall Into one of iwo subdasses.. restricted income funds or
endowment funds.
10

Sheffield Area Kidney Association
Notes to the Financial Statements iconllntsed)
Year ended 31 May 2025
Accounting policies (continued)
Incoming resources
All Incoming resources are included in the slalemenl of financial activities when entitlement has
passed to the charity.. it is probable that the economic benefits assC￿lated with the transaction will
flow lo the charity and the amount can be reliably measured. The following specific policies are
applied lo particular categories of Income".
income from donations or grants is recognised when there is evidence of enlillemenl lo Ihe
gift. receipt is probable and ils amount can be measured reliably.
legacy income is recognised when receipl is probable and entillemenl is established.
income from donated goods Is measured al the fair value of the goods unless this is
impractical lo rneasure reliably, in which case the value is derived from the cost lo the donor
or the eslimaled resale value Donaleiy facilities and services are recognised In the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunleers.
income from contracts for the supply of services Is recognised wlh the delivery of the
contracted service. Thi$ Is classrfied as unrestricted funds unless there is a contractual
requirement for Il lo be spent on a partioJlar purwse and ￿tUrned rf unspent. in which case
il may be regarded as reslncled.
Resources expended
Expenditure is recognised on an accruals basis a$ a liability is incurred. Expondilure includes any
VAT which cannot be fully recovered, and 1$ dassifiod under headings of the slalement of
financial activities lo which Il relates..
expenditure on raising funds includes the costs of all fundraising aclivilies, events, non-
charitable trading aclivilies, and the sale of donated goods.
expenditure on eharilable activities includes all costs Ineurred ty 8 charity in undertaking
activities Ihal further its charitable aims for the benefit of Ils beneficiaries, including those
support costs and costs relaiing to the govemance of the charity apportioned to charitable
aclivilies.
olher expenditure indudes all expenditure that is neilher related lo raising funds for the
charity nor part of Ils expenditure on charitable aclwities.
All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs
attributable lo a single activity are allocated direcuy lo Ihal activity. Shared costs are apportioned
between the aclivilies they contribute to on a reasonable. justifiable and consislenl b8SI$.
11

Sheffield Area Kidney Association
Notes to the Financial Statements (conlinuedj
Year ended 31 May 2025
Accounting policies (continued)
Financial instruments
A financial asset or a financial liability is recognised Only when the entity become5 a parly to the
contractual provisions of the inslrumenl.
Basic financial instruments are initially recognised at the amount receivable or payable including
any r81at8d tr8nsaclion costs. unless the affangement constitutes a financing transaction. where il
is recognised al ihe present value of the future payynenls discounted al a market rale of interest
for a similar debt inslrumenl.
Current assets and current liabilitie5 are subsequently measured al the cash or other
Gonsideralion expected lo be paid or received and not discounled.
Debt instruments are subsequenuy measured al amortised cosl.
Donatlons and lègacle8
Unreslricled Total Funds Unreslricled Total Funds
Funds
2025
Funds
2024
Donations
Donalions
2,660
9.284
9,284
Legacies
Legacy Bequests
19.001
19,001
28,285
2,660
28,285
haritablo actlvltles
Un￿SIri¢ted Total Funds Unreslricled Total Funds
Funds
2025
Funds
2024
Income from Transplant Games
2.000
2,000
4.327
4,327
Invoslment Income
Unreslricled Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Income from investments
Bank Interest Received
33
12.360
33
12,360
35,261
5.463
35.261
5,463
12,393
12,393
40.724
40,724
12

Sheffield Area Kidney Association
Notes to the Financial Statements (contsnued)
Year ended 31 May 2025
Charitable activities
Unreslricled Total Funds Unrestricted Total Funds
Funds
2025
Fund5
2024
Social Work Fund
Patient Aid
Hospital Projects
Holiday Dsalysis and Taxis
Insurance
Transplant Games Costs
Bank Charges
Patient Buffets
Printing and postage
Independent Examiners Fee
Benefits adviser consultancy feey
Legal fees
300
6.790
508
1.120
207
6.197
86
1,273
300
6.790
508
1.120
207
6,197
86
1.273
300
5,812
2.037
1.788
198
6,875
107
300
5.812
2,037
1.788
198
6,875
107
2,100
16,952
233
2,100
16.952
233
2,058
8.000
7,112
2,058
8,000
7,112
35,777
35.777
34,287
34,287
Other expenditure
Unrgslricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Christmas Cards
Miscellaneous Expenses
15
9,861
9,861
978
978
9,876
9.876
978
978
Net gains on Investménts
Unreslrided Total Funds Unreslricled Total Funds
Funds
2025
Funds
2024
Gainsl{losses} on listed investments
29,574
29,574
46,779
46,779
10. Independent oxamination fees
2025
2024
Fee5 payable lo the indapendent examiner for..
Independent examinaiion of the financial statements
2.100
2,058
11. Trusteo remuneration and •xpénses
No remuneration is paid to the trustees for their seThices and no trustee expenses have been
incurred.
13

Sheffield Area Kidney Association
Noles to the Financial Statements i¢ontinued)
Year ended 31 May 2025
12. Investments
2025
2024
Other investments - CCLA
Other investments - Kidney Beam
1,250,002
60,000
1.145,930
1,310,002
1,145,930
Investments are managed on behalf of SAKA by independent third party managers. Al Ihe year
end, £1,250.002 is invested in a COIF Charities Deposit fund. which is a change from the
previous year 12024 £1,145.930} where funds were Invested directly in listed shareslsecurilies.
SAKA has also invested £60.000 In a national digital physiolherapy platform named Kidney Beam
dufing the year.
13. Credltors.. amounts falllng du• withln on• yoar
2025
2024
Accruals and deferred Ineome
3,133
5,151
14. Analysis of charltable funds
Unre8trICt￿ funds
At
1 June 2024
Gains and
At
losses 31 May 2025
Income Expenditure
General funds
1.395,708
17.053
145,6531
29,574
1,396,682
At
1 June 2023
Gains and
Al
losses 31 May 2024
Income Expenditure
General fund$
1.310.858
73.336
{35,2651
46,779
1.395,708
Restrlcted funds
Al
1 June 2024
Gains and
At
losses 31 May 2025
Income Expenditure
Operating Costs
Reserve Fund
12,000
12,000
Ai
1 June 2023
Gains and
Al
losses 31 May 2024
Income Expenditure
Operatin9 Costs
Reserve Fund
12,OQKI
12,000
14

Sheffield Area Kidney Association
Notes to the Financial Statements (continued)
Year ended 31 May 2025
15. Analysis of net asset5 between funds
Unrestricted
Funds
Reslncled Total Funds
Funds
2025
Currenl assets
1,396.682
12,000
1,408,682
Unrestrieled
Funds
Reslrieled Total Funds
Funds
2024
Currènt assets
1.395,708
12,000
1,407,708
16. R•lat•d partles
On the 10th November 2021 Ihe new CIO statvs of the Sheffield Area Kidney Association was
recognised by the Charity Commission. On 4th May 2022 the assels of the old charity were
transferred lo the new chanty using_merger accounting. The two parties lo the Iransaclion were
as follows..
Sheffield Area Kidney Association Icharity No 5063861
Sheffield Area Kidney AssLxiation (Charity No 11985131
l[
15