Roglstered Charity No. 268391 (England and Walu) st Holler & Surr•y KPA {KidnBy Patl•nt8 Am￿latIOn) Roport of the Tru8tsos and Unaudit•d Flnanclal Stat•monts for the Year Ended 31 March 2025 St H•ll•r & Suvrey KPA (Kidney Patl¢nts A8soclatlon) Cont¢nts of the Finan¢lal Statements for th• Year Endod 31 Ma￿h 2026 Page Charity Reference and Administrative Details Report ofthe Tru8tee8 2to4 Independent Examinerfs R•port Statement of Financial Activities Balan¢% Sheet Notes to Ihe Financial Stai•ments 8t012 st Heller & Surrgy KPA (Kidney Patients Association) Rgport of the Trustoes for tho Year Endod 31 March 2025 REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity numbor 286391 Tru8teos D A SPens￿Y P Harris F Eves M Sealey Chaifman Honorary SeGretary Deceas￿1 28 August 2024 Appointed 12 November 2024 Committee Members K Carter E Eyeta S Harwood G Patel N Patel R Patel D Spensley Vice Chairman Deceased 7 November 2024 cO￿pted Member8 S Andrews F Harris K Homewood C Jones M Moya G Quan Prlnclpal address Ren81 Unit Sl Heller Hospital Wrythe Lane CarSha￿0 London SM5 1AA Correspondence addrfr88 L'Alise Guildford Road Godalming SU￿eY GU7 3BX Independent examlner ets Audit Services Limited Chartered Accountants Ashcombe Court Woolsack Way Godalming Surrey GU7 1LQ Page I St Heller & Surrey KPA (Kldney Patients Association) Rèport of the Truste95 for th• Y•ar Endod 31 MafGh 2025 The Trustees present their report and the financial statements for the year ended 31 March 2025. The financial Statements have been prepared in accordance with the accounting policies Set out in notes to the accounts and cornply with the charity's goveming document, the Charilies Act 2011 and Accounting and Reporting by Charities. Statement of Recommended Practice applicabte lo charrties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 2019}. OWECTIVES AND ACTIVITIES Objéctivès and Alm8 The objective of the Association is: The relief of sickness among persons who are suffering from kidney and related ailments, who are In necessitous circumstances and are resident in the United Kingdom and in furtheran￿ of that object but not Othe￿19e. The aims of the Association are- 11) To provide assistan￿ to those requiring facilities for dialysis while on holiday, namely persons who are suffering from disease of the renal tract or kidneys, under the care of the South Wesl Thames Renal and Transplantation Unf( of the Epsom and St. Heller NHS Trust, for the maintenance of these faciif(ies and for the provision ol supplies of this purpose. (2) To provide assistance to those patients who find themselves in financial need {3) To provide additional amenities and wheie necessary, auxiliary equipment for the benefit of patients under the care of the South West Thames Renal and transplantation Unit of the Epsom and St. Heller NHS Trust Significant Activities The main activities undertaken for public benefit in relation to the staled objects are.. 111 Continuing to ffinancially assist with the Production of the St Heller 6 monthly rkewslettei"RenaliV Io further patient involvement, this includes a large print copy for sight-impaired patients. 121 Continuing to financialty a5SiSt patien18 With personal amenty payments 131 Financial assistance with Holiday Allowar$￿$ & Travel benefits (41 Donations toward equiFiment purchases by the Renal Untl which induded ttems such as." lal 3 Scanners for Acute Team and CAPD (bl 2 Heart Scanners (cl Microscope and Camera {dl Sealing for CAPD Area (el Urtrasound Scanner for Frimley Renal Unrt ifj Bladder Scanner The Trustees confirm that they have wmplied wrth the duty in Section 4 of the Charities AGt 2011 to have regard to the Charity Commission's general gutdanc8 on public benefit. Page 2 St Hollor & SuTroy KPA IKidney Patients AssoGiatlonl Rgport of the Trustees for the Year End&d 31 March 2025 FINANCIAL REVIEW Review of events and p•rforniance Total Incoming Resour￿9 (Income) at £47,159 decreased by £123,401 on the pTioi year12024.. £170.5601 due lo a significantly lower level of legacy income received in the year of £10,000 compared to £144,316 received in 2024. Total Resources expended this year were £101,542 as compared to the previous year12024.. £145,733) which is a result of the decreased support to the Renal Unit in the year. The KPA was able to support the Renal Ullit with Donations towards the purchase of ￿￿1pment totalling £75,16212024.. £118,430) as descfibed above. These movements in the main were the factors affecting the CU￿ent year deficit of £54.383 {2024." surplus of £24,827) In line wlth this deficit, the Association's assets decreased from £443.633 in 2024 to £389,250 this year. completely represented within the Unrestricted General Fund. The Tiustees have invested fU{￿S in a Virgin Money Charity Deposit Account and fix￿1 term bonds with 2 other inveslmenl houses to provide a secure risk free investment. The United Trust Bond has £92,659 invested for 2 years fixed until June 2026. The Metro Bank Bond of £80.000 was reinvested in September 2023 for 2 years until September 2025 on a fixed temi. Resetve8 Policy The Charity has held assets in cash, either in current or deposit accounts throughout the year. St Heller & Surrey KPA (Kidney Patients Association) does not have any intere51 in real estate property or possess any marketable securities and thus has no financial rnatket exposure. The costs a$sociated with the core activities of the Charity are noted in the attached Statement of Financial Activitse5. The Trustees aim is to maintain minimum reserves equal lo the level of approximately two yearfs historical expendI￿re. Based upon the previous 2 years expenditure, this would be £247,275 at 31 Marth 2025 and therefore the Iruslees consider the Cufrent level of funds to be sufficient. The reserves at the year end are more than this due lo the large legacy that was received in the prior year. These legacies can not be predicted so are not included in the Trustee's olculalions when considering rfthey are going lo meet the minimum reserves. Any reserves above this minimum threshold will allow the Trustees to further fvnd patient weware and equipment requests. The Trustees consider the General Funds carried forward sufficient to enable them lo continue to fvlfil their obligation to the patients of the Renal Unil at St Heller Hospital and its satellrte units. Risk Management The Trustees have a duty to identify and feview the risks to whith the char￿ is exposed and to ensure appropriate controls are in place to prov•de reasonable assurance against fraud and error. PLANS FOR THE FUTURE The number of kidney patients requiring support is projected lo substantially increase in the next few years in line with the expected increase in the number of Renal Patients., the continuing task will be lo ensvre that adequate funds become available for this puipose. This is constantly under review. Page 3 St Heller & Surrey KPA (Kldney Patients Assoclation) Report of the Trustoes for the Y•ar Ended 31 Ma￿h 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT Structure, Govemanco and Management The Association is an unincorporated Trust registered as a Challty, a member of the National Kidney Federation and governed by a Constitution agreed by the Charity Commissioners. Trust A list of the Trustees who have hekj office during the year is given on the Chartty referen￿ aftd Administration Details page. Trustees are enlisted from patients, carers and applicants wrth administrative or financial backgfound as authorised by the Management Commrttee. The number of Trustees is limited to those Officers mentioned in paragraph 6e of the Constitution. Trustees are also Committee MembeTS. Voluntary Assistan¢e The Association is entirety dependent on the unpaKI servitss of members. No donalions in kind have beert received. Committee members offer themselves for election at the Annual General Meeting and serve until the next Annual General Meetsng. Approved by order of the board of Iruslees on by.. signed on ils beha D Spen$ley- Trustee Page 4 Indep•ndent Examiner'8 Report to the Trustees of st Heller & Surrey KPA {Kldney Patients Association) I report to the charty truslees on my examination of ltte accounts of the charty for the year ended 31 March 2025 which are set out on pages 6 to 12. Responsibilities and basis of report As the charity's trustees you are responsib￿ for the preparation of the accounts in a¢¢ordance with the requirements of the Charities Act 2011 ('the Act,). I report in iespect of my examination of the charty's accounts caTried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Direth'ons given by the Charity Commission under section 14515llbl of the Act IndopondBnt exomlner's statsmont I have compl8ted my examination. I confimi that rto material matters have come to my attention in connection with the exarnination giving me cause to believe that irL any material respect.. accounting records were not kept in respect of the charty as required by section 130 of the Act.. or the accounts do not accord with those records., or the accounts do not comply with the applicable requiremenls conceTning the fom and content of a￿ount￿ set out in t￿ Charities (Accounts and Reports) Regulations 2008 olher than any reqLsirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination. I have no Goncerns and have come across no other matters in connection with the examination lo which attention should be dfawn in this report in order to enable a proper understanding of the accounts lo be reached. Debra Saunders FCA Azets Audit Services Limited Ashcombe Court Woolsack Way Godalming Surrey GU7 ILQ United Kingdom Date.. 13 November 2025 PaBe 5 St Heller & Surrey KPA (Kidney Patignts Assoclatlonl Statement of Financial Activities for th• Y•ar Ended 31 March 2025 2025 2024 Total Total Unrestricted Unrostri¢ted fund8 Fund¥ Notes Incoming Resourc Incomè from: Donations and Legacies Charitable activities Investment income 29.841 8,495 8,823 157,995 8,772 3,793 Total in¢omlng re80urces 47,159 170,560 Rèsource8 Expondod Expendlturo on: Charitable activities Raising funds 97,876 3,666 141,728 4,005 Total r•gource8 expended 101,542 145,733 Netlgxpgndituraifincome {54.383) 24,827 Reconclllatlon of funds: Tot81 funds brought forward 443,633 418,806 Total fvnds carried forward 389,250 All income and expenditure derive from continuing a¢tivty- The notes foim part of these financial statements Page 6 St Heller & Surrey KPA (Kidney Patients Association) BalanGe Sheet At 31 March 2025 2025 2024 Notes CURRENT ASSETS Debtors Cash at bank 10 5,185 386,465 5,813 439,920 391.650 445,733 CREDITORS Amounts falling due within one year 11 12,400} (2.1001 NET ASSETS 389,250 443,633 FUNDS Unrestricted funds 12 389,250 443,633 TOTAL FUNDS 389 250 443,633 The financial statements were approved by the Board of Trustees on We￿ signed on ils behalf by.. and D A Spensley- Tfus M Sealey- stee The notes form part of these financial statements Pa8e 7 Sl Heller & Surrey KPA {Kidngy Patients Association) Noles lo the Financial Statements for tho Yoar Ended 31 March 2025 The tharity is an unincorporated charity iegistered in England and Wales. The principal activity of the ¢harity is devoted lo improving facilrties and welfare of Kidney Patients undeT the care of the renal Unit of Sl Helief Hospital in Carshalton and details of this are shown in the Trustees report. The charity's address detsils are sh¢)wn on the Charty referen￿ and Administration Detsils page. ACCOUNTING POLICIES The Significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years pregented unless otherwise slated. Accounting convontion The financial statements have been prepared In accordan￿ with the charty's goveming document, the Charrties Act 2011 and 'Accounting and Reporting by ChaTrties.' Statement of Recommended Practice applieable to charities preparing their accounts in accordan￿ wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191.. The charity is a Public Benefit Entity as defined by FRS 102. The charity has tsken advantage of the provisions in the SORP foi charities applyirkg FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial ststements 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 the Statement of Recommended Pra¢tsts for charities applying FRS 102 rather than the version of the Statement of Recommended which Is referred lo in the regulations but which has since been withdrawn. The financial statements are prepared in sterting, which 1$ the functional currency of the charity. Monetary amounts in these financial stalemenls are rounded to the nearest £. The slatements have been prepared under the historical cost convention. The principal accounts.ng policies adopted are set out below. Going Goncern We have paid particular attention to the likely effects on the charity of the current world economic climate. The trustees remain confident that sufficient lunding and reserves are in place and that the charity has adequate resour￿S to enable rt to continue as a going con￿rn for the foreseeable fijture. Incoming re8ourceg a) Donations are Tecognised when they can be reliabty rneasured, are probable and the charity is entitled to them. This is considered appropriate when the chaTrty has been notified eithei.. in writing from the donor of both the amount and settlement dale, notification has been re￿IVed from the giving platfomis (Just Giving, Move Loved or Love to Donate} that an amciunt has been paid into the charty bank account, the amount, for fegular or one off donations, have been receNed into the charity's bank account. In the event that a donation is subject to reslnth.ons placed on it by the donor then the amount will be included in an applicable teslricted reserve. bl Legacies are recognised on a case by case ba$is following the granting of probate and when the administralorlexecutor for the estate has communicated in writing both the amount and settlement dale. In the event that the gfft is in Ihe fom of an asset othei than cash. recognrtion is subject to the value ofthe gift being reliably measurable wrth a degree ol reasonable accuracy and the tille to the asset having been transferred to the charity. cl Interest on funds held on deposit is included in the year to which it relates and the amount can be measured reliably by the charity.. this i¥ based upon the nolificalion of the interest receivable provided by the bank when the bond is invested. Where investment income has not been received al the year end the amount re￿1¥able is apportioned and included within debtors and investment income. Page 8 St Heller & Surrey KPA (Kidney Patients A88ociation) Notss to the Financial Statements- contlnued for th• Y•ar Ended 31 March 2025 ACCOUNTING POLICIES {Continu•d) RgsourG¢¥ expended and liabiliti•s Expenditu￿ is accounted for on an accruals basis and has been classrfied under headings that aggregate all cosl related lo the >egory. Liabilities are recognised as soon as there is a legal or ¢onstructive obligats'on committing the charity to pay out Tesources. Support costs are allocated 100% to charitable activities in line with their use. Taxatlon The eharty is exempt from tsx on its charttable activities. Invostmonts The Trustees ensure that the money held in cash investment bonds is generating the best interest Tate that is possible whilst ensuring that, where possible, the money held on deposit is under £85,000 so that the money is piotected under the Financial Services Compensation Scheme. Fund accounting Unrestricted funds are availab￿ for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Capitsl expend*ture Expenditllfe of a capital nalure, when incurred. is written off to income and expend¢ture In the year in which rt incurr￿. Debtorg and ¢reditorn recgiyablelpayabla within one ygar Debtors and creditors with no slated inteiest fate and receivable or payable within one year are included at the rnonetary value of the transaction. DONATIONS AND LEGACIES 2025 2024 General donations Legac 19,841 10,000 13,679 144,316 29.841 157,995 CHARITABLE ACTIVITIES 2025 2024 Fundraising events Renality magazine 6,160 2,335 6.780 1,992 8.495 8,772 INVESThIENT INCOME 2025 2024 Deposit a¢count interest Interest on fixed lemi deposits 804 8.019 489 3,304 8.823 3.793 Page g st Heller & Surrgy KPA (Kidney Patients A88oclation) Notes to the Financial Statements- contlnued for the Y•ar Ended 31 March 202S CHARITABLE ACTIVITIES EXPENDITURE 2025 2024 Direct activities undertaken (See note 7) Support ￿sIS (see rsote 81 91,654 136,793 4,935 141,728 RAISING FUNDS 2025 2024 Golf day expenses 3,666 4,005 4,005 DIRECT ACTIVITIES UNDERTAKEN 2025 2024 Patient support Renal Unit equipment and maintenance Ren81ty magazine Tea Bar Training Costs for Renal Unrt staff 11,889 75.162 3.503 9,900 118,430 3,052 138 1.100 91,654 136,793 SUPPORT COSTS 2025 2024 Insurance Photocopying, postage and stats'onery Computer running expenses Volunteer travel and subsistence expenses Bank charges Just giving Charges Independent examiners, fee 125 2,010 478 454 103 562 2,490 136 983 681 288 121 446 2,280 6,222 4.935 TRUSTEES. REMUNERATION AND BENEFITS There were no trustee5' remuneration or otsr beneffts for the year ended 31 March 2025 nor for the year ended 31 March 2024. There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. Pa8e 10 St Heller & Surrey KPA (Kidney Palients A880ciation) Notes to the Financial Statements - continu for tho Year Ended 31 March 2025 10. DEBTORS 2025 2024 Prepayments and actrued income Other debtors 5,185 5,297 516 5,185 5.813 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Accruals 2,100 12. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2025 2024 Current assets Current liabiljties 391,650 445,733 389,250 443.633 13. MOVEMENT IN FUNDS- CURRENT YEAR Not movement in funds At 31.03.25 Al 01.04.24 Unre8tr1ct4d funds General Fund 443,633 {54.3831 389,250 TOTAL FUNDS 443,633 54.3831 389 250 Nel movement in funds. included in the above are as follows.. Incoming Resources sources expgnded ovement in funds Unrestricted funds General Fund 47.159 (101,5421 {54,3831 47,159 1015421 54,3831 PaBe 11 St Heller & Surrey KPA (Kidnoy Patients Assooiationl Notes to tho Financial Statements - contlnued for the Year Ended 31 March 2025 13. MOVEMENT IN FUNDS (Continued) - PRIOR YEAR Net m¢)vement in fund3 At 31.03.24 At01.04.23 Unrestrictsd funds General Fund 418,806 24,827 443,633 TOTAL FUNDS 418 806 443,633 Net movement in funds, included in the above are as ft)Ilows.- Incoming Resources resources expended Movement In funds Unrg8triGted funds General Fund 170,560 1145,733) 24.827 170,560 145,733) 24,827 14. RELATED PARTY TRANSACTIONS There were no related party transactions for the year ended 31 March 2025 nor for the year ended 31 March 2024. Page 12