2023-12-31-accounts

THE BRITISH KIDNEY PATIENT ASSOCIATION

opera�ng as Kidney Care UK (A Company Limited by Guarantee) Registered number: 1228114 Charity number: 270288 Charity number (Scotland): SC048198

Kidney Care UK Trustees report and financial statements For the year ended 31 December 2023

Contents

	Page
Foreword by the Chair and Chief Executive	1
Our aim	3
Trustees’ report	4
About us	4
Our impact in 2023 - Goals and achievements	7
Looking ahead to 2024 – Our aims and goals	45
Our finances	46
Our Structure, Governance and management	49
Reference and administrative details of the charity, its trustees and	53
advisers
Trustees’ responsibilities statement	55
Independent auditor’s report	56
Statement of financial activities, incorporating income and
expenditure account	61
Balance sheet	62
Cash flow statement	64
Notes to the financial statements	65

Foreword

2023 saw the twin challenges of an ongoing vola�le financial environment and the con�nuing cost of living crisis causing serious concerns for individuals affected by kidney disease and their families, who reached out to us for support in greater numbers than ever. As the UK’s leading kidney pa�ent support charity, we were determined to do everything possible to enable them to live their lives to the full.

As a result, we looked to build on the growth of previous years and embarked on an investment programme to expand our support services and develop new services so we could be there for everyone who needed us for financial and emo�onal support, or just to provide a listening ear and be there with informa�on, advice and guidance. This was part of our con�nuing commitment to draw down from our capital responsibly in order to provide greater support to our pa�ent community. We responded to the growth in demand for our support by increasing our expenditure on charitable ac�vity in 2023 from £3.58m in 2022 to £4.5m in 2023 – an increase of 26%.

We recruited two new Counsellors to our team to ensure we could respond quickly to the growing demand for psychological support and avoid unacceptable wai�ng �mes for pa�ents. In addi�on, we launched a pilot of community/group support sessions to explore their impact and poten�al to provide a cost effec�ve, scalable model for expanding our emo�onal and peer support services moving forward. As a result, we were able to support over 300 individuals in 2023, a 70% increase on the previous year.

Our growing corporate partnerships programme saw us working with Wales and West U�li�es and the Welsh Renal Network to launch our expanded Welfare and Wellbeing service across the whole of Wales, with the ambi�ous goal of engaging and suppor�ng every single pa�ent on in-centre dialysis in the country. This unique model, combining corporate, health professional and charity resources is delivering a coordinated, holis�c care pathway for pa�ents in Wales, and is a model we plan to rollout across the UK in future years.

Thanks to funding from Bri�sh Gas Energy Trust, we have developed and launched our in-house Money and Energy Advice service. Working closely with the Pa�ent Support and Advocacy Team across the UK, this new service will help us ensure pa�ents receive all the welfare and benefits income they are en�tled to as well as suppor�ng pa�ents with energy and u�lity bills, so cri�cal during a cost-of-living crisis. I am delighted to say that at a �me of financial difficulty, our services secured over £1.5million in financial gains for pa�ents, income they were en�tled to but otherwise would not have received.

The year wasn’t only about expanding our support services. We con�nued to professionalise the organisa�on and strengthen our business infrastructure to ensure we have a strong plaIorm on which to achieve our growth aspira�ons, as well as ensuring we are as efficient as possible, so our supporters know that their dona�ons are spent on delivering front line support to pa�ents.

We recruited a new Finance Director and finance team in 2023 to ensure we had the financial controls in place to manage the more complex environment that VAT registra�on and greater restricted income presented. We launched a new website to ensure our growth in digital communica�ons was best in class (achieving 1 million unique visitors in 2023), and to support our con�nued digital transforma�on plan to make the Charity as efficient as possible and ensure our staff spent more �me doing what they do best – suppor�ng pa�ents and families.

Page 1

We were delighted to achieve both the Cyber Essen�al accredita�on as well as the PIF TICK accredita�on from the Pa�ent Informa�on Forum in 2023, ensuring that pa�ents can be reassured and trust that any informa�on they share with us is safe and secure and that any informa�on we provide to them meets the quality mark for print and online health and care informa�on. Our ongoing digital transforma�on plan will con�nue to ensure we are beKer suppor�ng our staff and reducing manual administra�on, as well as developing new products and services that meet pa�ents’ needs such as our online benefits calculator and PIP Helper for those individuals able and choosing to self-help.

Our staff remain our most important asset - we know you only get great pa�ent care with great staff care. In 2023 we launched our first ever staff engagement survey and were delighted with an overall Engagement Index score of 82%, as well as conduc�ng a full review of our staff benefits which resulted in the launch of an improved package for staff at the end of the year, ready for 2024.

Of course, we are only able to provide all the help and support we do thanks to the wonderful individuals, trusts, organisa�ons and volunteers whose generous dona�ons of �me and money make us what we are. 2023 saw the achievement of our highest ever level of non-legacy fundraised income at £1.86 million, a 58% increase on 2022. Our hearIelt thanks go out to our community and every single one of our inspira�onal supporters whose stories and achievements inspire us to do more and make us who we are.

Dr Graham Lipkin MB ChB, BSc, MD, FRCP (UK) Chair of Trustees

Paul Bristow Chief Execu�ve

Page 2

Our Aim

Kidney Care UK is the UK’s leading kidney pa�ent support charity, working to improve the quality of life for everyone affected by kidney disease and raising awareness of kidney disease amongst the wider public. We provide prac�cal, financial and emo�onal support to pa�ents and their families, work in partnership with health professionals and statutory bodies to improve the access and quality of health and care services and represent the pa�ent voice in campaigning for change in policy and prac�ce.

A diagnosis of chronic kidney disease (CKD) can be devasta�ng, placing a considerable toll on pa�ents and their loved ones. The condi�on affects every aspect of an individual’s life including physical health, emo�onal wellbeing, finances, rela�onships as well as employment and lifestyle. We are the foremost kidney pa�ent charity in the UK, working every day to change lives for pa�ents, whatever their age, wherever they are in the UK and at whatever stage of the disease they might be. With our help no one should face kidney disease alone.

Our Vision: A be�er life for kidney pa�ents, where pa�ents can live their life to the full.

Our Mission: To improve the quality of life of everyone affected by kidney disease.

Page 3

Trustees’ report

About us

The trustees (who are also directors of the Charity for the purposes of Company Law present their annual report, which incorporates the directors’ report, the strategic report, and the financial statements of The Bri�sh Kidney Pa�ent Associa�on (BKPA), opera�ng as Kidney Care UK, for the year ended 31[st] December 2023. The annual report and financial statements comply with the Chari�es Act 2011, the Companies Act 2006, the Memorandum and Ar�cles of Associa�on, and Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce (SORP 2019) applicable to chari�es preparing their financial statements in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102) (effec�ve 1 January 2019). Since the charitable company qualifies as medium under sec�on 382, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Director’s Report) Regula�ons 2013 is included. The Strategic Report comprises Our impact in 2023, Our Financial Review and Our Principal Risks and Controls.

The legal status and governance structure is explained in the “Structure, governance and management” sec�on of this report on pages 49 to 51. The Trustees have taken account of the Charity Commission’s general guidance on public benefit and the ac�vi�es we carry out to further our charitable objects are for the public benefit. Our charitable objects as set out in our ar�cles of associa�on are:

1. To educate and inform the public regarding all forms of kidney and associated disorders.

2. To promote the welfare of persons suffering from kidney and renal diseases or associated disorders (“Kidney Pa�ents”) including providing them with financial assistance.

3. To make grants to hospitals for new buildings and other construc�on works for kidney units, for facili�es for kidney transplanta�on, dialysis and their renal treatment and to meet cost of employing personnel to provide renal services. and

4. To fund research for the benefit of Kidney Pa�ents.

Our five-year strategy was developed to deliver these objects:

Kidney Care UK 5 Year Strategy (2021-2025) Strategic Objec*ves To reach and engage more individuals and families living with chronic kidney disease To work in partnership to improve the way kidney pa�ents are cared for across the UK To ensure that pa�ents’ views are effec�vely represented and campaign for beKer pa�ent care

To manage our Charity as effec�vely and efficiently as possible

To inspire more people to support our work and develop a mature fundraising porIolio

Page 4

Being there for everyone affected by kidney disease in difficult *mes

The kidney community were already struggling with a lack of awareness amongst the public as well as a lack of comprehensive support for the 70,000 people on kidney replacement therapy. Add to this a cost-of-living crisis that began in early 2022 and con�nues to this day; our kidney community needed more help than ever before.

Thankfully many were able to turn to us and we have been there for record numbers of people with kidney disease, and their loved ones in 2022 and in 2023. This year we saw an increase of 158% (compared to 2020), in applica�ons for hea�ng and u�lity bill support – and we heard on a daily basis from people who were forced to choose between hea�ng and ea�ng because they had to be able to run their dialysis equipment from home. Impossible choices became the new normal for many of those who called on the charity for support.

Whether increases in traveling costs to get to and from lifesaving dialysis sessions or frequent hospital appointments; to the increase in costs of hea�ng your home when you suffer with anaemia and permanently feel bone chillingly cold; or trying to work out how to eat kidney friendly meals to stay as healthy as possible when supermarket costs for the most basic essen�als were more than double what they had been the year before. Millions of people with kidney disease in the UK were, and con�nue to be, dispropor�onately affected by the rising cost of living.

We took ac�on. We took our reports, pa�ent stories and experiences and approached every u�lity company in the UK. We highlighted why they needed to do more to support people with kidney disease. Almost everyone we spoke to had no idea how kidney disease affects every part of your life, and without excep�on all were shocked and overwhelmed at the challenges that kidney pa�ents faced. Many stood with us and joined us to work in partnership, and at the �me of wri�ng we are working with 14 u�lity companies. Through these partnerships we aim to provide addi�onal support and make it easier for people to register for extra support by joining the Priority Services Register or reviewing their bills.

We didn’t stop there. We increased our staff numbers to cope with the addi�onal demand, which included a 27% increase in the value of assistance and hea�ng and u�lity grants, and allowed us to con�nue to be there for everyone who needs us. We were able to do more than we’ve ever done before to provide much needed support for our community. This has laid the founda�ons for a significant growth in the charity which we will con�nue to see in 2024 and beyond.

The cost-of-living crisis has enabled Kidney Care UK to raise awareness of the challenges faced by many in our community but we’re not stopping there. In 2024 and beyond we will con�nue to be there for everyone affected by kidney disease, whoever they are, when they need us most.

Page 5

Mohit’s* Story

“I had a family history of polycys�c kidney disease, and around 2020 I contracted Covid-19. I was intensive care for one month, and my kidneys just kept gePng worse and eventually stopped working. In March 2023 I started haemodialysis treatment, which was a shock to my lifestyle. I was working as a support worker, but that was only part-�me, and any other �me was made up with training to become a mental health nurse, unpaid placements, and aKending hospital for haemodialysis three days a week.

“This all meant that I started to struggle to pay rent and bills, and by the �me I finished my studies in October 2023, I was months behind. My daughter was going through all this with me, and I had always worked hard because I want to be a role model for her. Working as a support worker, studying to be a nurse, it was all for her. The last thing I wanted her to know was that we were struggling, that we were going to be without somewhere to live.

“My new rent contract was due in January, but my landlord wasn’t going to issue one unless the arrears were cleared. I didn’t want to be kicked out; I was really worried, and it was giving me sleepless nights. All this on top of having dialysis three �mes a week and trying to work and study. It got to December, and it was awful. We were only a month or so away from being evicted, and that was when I contacted Ci�zens Advice who told me about Kidney Care UK.

“I rang the charity and explained everything, and they took my address and sent me the grant form within two days. It was so encouraging and reassuring; how easy and quick it was to apply for the grant. It was straighIorward to fill in the form, and the charity even rang to check everything was going okay. About a week aRer sending them back the form, Kidney Care UK gave me a grant of £1,000 to help me pay off my arrears. In fact, it was sent directly to the landlord, so I didn’t even have to worry about that either. It took a huge burden off me, and I was just so relieved.

“Everything has gone okay with the new rent contract, and I am no longer worried about me, and my daughter, being evicted. I’m also happy to say I’m now working full �me as a trained mental health nurse, and I’m managing to pay my rent without any issues.

“If you’re thinking of applying for a grant from Kidney Care UK, I would say do just do it. If you need support no maKer how big or liKle, the charity will be willing to help as much as they can. It can be so distressing living with kidney disease but knowing that there is at least some support there is so reassuring. It is scary having kidney failure, but now I am hopeful for the future.”

*Real words from one of our grant recipients, name has been changed as they wish to remain anonymous.

Page 6

Our impact in 2023 - Goals and achievements

Page 7

Realising our strategy to: Reach and engage with more individuals and families living with kidney disease, making them aware of our support and encouraging them to get in touch.

In the UK, 3.5 million people live with advanced chronic kidney disease (CKD). CKD impacts all aspects of life, with individuals living with the disease more likely to be economically disadvantaged, more likely to experience low mood and depression and more likely to find difficulty in naviga�ng the normal challenges of life. Our Pa�ent Support Services are in place to provide the prac�cal, emo�onal and financial wrap-around support that empowers individuals to achieve the best possible outcomes and live their life to the full.

In 2023, we supported more than 6,000 individuals with personal, one to one advice, guidance and support from our commiKed teams, 20% more than last year. The demand for our support has never

Page 8

been greater, and this year we spent £2,013,447 on direct, one-to-one pa�ent support services compared to £1,507,903 in 2022 (a 34% increase). In addi�on, we responded to requests for almost 159,000 copies of our pa�ent informa�on, and the website received over 1 million unique visitors. Our focus in 2023, wasn’t just on expanding our services and reaching more individuals, it included making it easier for people to access our support and developing our services to meet ever growing demand. Much of our ac�vity has been ‘behind the scenes’. For example, streamlining the way we manage informa�on and improving processes that mean pa�ents receive a quick and efficient service, and our staff have more �me and space for what they do best - suppor�ng those in need.

Page 9

Personal one to one support through our Pa*ent Support and Advocacy service

Patson’s story

In 2023, a journey of change began for Patson, who, a�er enduring a prolonged period of ill health was eventually diagnosed with chronic kidney disease which resulted in a stay in his local hospital that lasted several months. Whilst he was admi"ed his landlord rented the property to someone else so Patson le� hospital to discover that he was homeless. He had to rely on support from his son and daughter in law, moving in with them and their four children. As someone who had previously been fiercely independent, Patson felt that he was becoming a burden on his family which led him to contact Kidney Care UK.

We provided support to Patson through his local Kidney Care UK Pa)ent Support and Advocacy Officer. Ini)ally by providing a listening ear, but also by building a long term plan to help Patson get back on his feet. Through our support, Patson was able to secure new accommoda)on and register with a new doctor, as well as liaising with social services, the Department of Work and Pensions, and local debt advice and support. We helped him with food and clothing needs and in addi)on to addressing these concerns, we were also able to provide financial support through our Grants programme. Previously Patson had been using an old and damaged sofa but this was too uncomfortable for him to sit on, causing cramps and leaving him in constant pain. Patson told us how our help in purchasing a reclining chair has meant that his house is now a home and he feels confident that brighter days are ahead.

“I had lost all confidence and self-esteem. I am now back on my feet wai)ng for a transplant. I offer my greatest thank you to the Kidney Care UK for all of the support they have given me. Thank you.”

Our team of 20 Pa�ent Support and Advocacy Officers provide in depth, personal and confiden�al support to pa�ents and families across the UK. They are on hand with informa�on, advice and support on anything that impacts the wellbeing of a pa�ent or family member. This might just be to offer a suppor�ve, listening ear or to explain what to expect following a diagnosis or discussing treatment op�ons; it might be offering welfare and benefits support or help with housing issues; it might be signpos�ng to other resources or services, either provided by Kidney Care UK or other organisa�ons; or it might be agreeing a plan of ac�on that addresses a more complex situa�on. We walk alongside them as long as they need us to, and in 2023, we were able to support nearly 3,000 (2,843) new pa�ent referrals to our service.

Expanding and developing our services

Thanks to the generous support of Wales & West U�li�es, we were delighted to expand our direct support service to dialysis pa�ents right across Wales with the launch of our Kidney Support and Welfare Wales project. Working in collabora�on with the Welsh Kidney Network, and healthcare professionals across Wales, our five new Pa�ent Support and Advocacy Officers have been able to increasingly focus on engaging with pa�ents face to face within the renal units, taking the �me to build rela�onships, offering a wide range of wellbeing services and connec�ng them with other valued sources of support. The addi�onal resource has meant we have been able to reach more than 450 pa�ents who may otherwise have struggled alone. This is almost 30% of the en�re in centre haemodialysis popula�on in Wales. The project is on course to reach all pa�ents on dialysis in Wales

Page 10

over the next two years, crea�ng las�ng value. Ac�vely engaging with pa�ents and staff in all 18 renal units across Wales has been a successful template for future service development and is delivering a truly na�onal wellbeing service.

----- Start of picture text -----
Colin’s story
----- End of picture text -----

Colin is a 59-year old gentleman receiving haemodialysis in Morriston, Swansea. Colin has diabetes and through complica)ons of an infec)on that affected his kidneys, he now receives dialysis three )mes a week in his local unit. It came as a shock to Colin and his family that he required dialysis and they weren’t prepared for the impact this would have on their lives and the ability to be able to support themselves financially.

Colin saw a poster adver)sing the Kidney Support and Wellbeing Wales service in his dialysis unit and a�er contac)ng us he was assigned Helen as his pa)ent support and advocacy officer. Colin’s ini)al need was help with benefits and employment rights to allow him to support himself and his family. But when he spoke with Helen, she also explained the other help and support we could provide under the service.

Helen has supported Colin to apply for Personal Independence Payment (PIP) and looked at other benefits Colin may be en)tled to. Whilst he is awai)ng a decision on the PIP applica)on, Helen has provided a foodbank voucher, made a referral for wellbeing voucher with Kidney Wales, provided a fuel bank voucher and gi�ed a Warm Home pack from our funders Wales and West u)li)es. Helen has also reassured Colin that we are there to offer ongoing support. Colin has told fellow pa)ents how much we have helped him: “This is a really helpful, outstanding service which has saved us at a difficult )me.”

Page 11

As hospitals and health sePngs have relaxed Covid-19 restric�ons, our team has been able to get back into renal units and engage with local renal communi�es right across the UK. Suppor�ng educa�on days in units across the UK, we have been on hand to provide advice and informa�on as people explore treatment choices as well as deliver the holis�c wellbeing services the Charity is known for. It has also allowed us to reconnect personally with local volunteers and pa�ent groups whose own experience of living with kidney disease is par�cularly valued by those we meet and talk with.

Around half of those we support experience some degree of financial hardship, exacerbated by the impact of their treatment that makes naviga�ng the complex welfare and benefits system difficult. This means that many pa�ents and their families are not receiving the financial support they are en�tled to. We were delighted that in 2023, we were able to secure over £1.5 million in unclaimed welfare benefits for people with kidney disease.

Directly addressing the need for help with access to welfare support and managing soaring u�lity costs, we were delighted to be supported by the Bri�sh Gas Energy Trust to create a specialist, in-house Money and Energy Advice service in June 2023. Our three new Money and Energy advisers understand welfare benefits and financial support available for individuals affected by chronic kidney disease, but most importantly they understand what it’s like to live with kidney disease. They take the �me to walk individuals through the process of iden�fying support they are en�tled to and work alongside them to complete applica�ons and support them through the process. Working closely with our Pa�ent Support and Advocacy Officers, and supplemen�ng our own financial aid, they provide a valuable resource that enables us to achieve beKer outcomes for individuals and engage more fully with complex cases. We received 156 referrals to our Money & Energy Advice service in the first six months of the service launching.

Page 12

Adrian’s story

In July, Adrian was referred to Kidney Care UK’s Money and Energy Advice Service, to support him to navigate the financial challenges he was facing due to his chronic kidney disease. Adrian has haemodialysis at his local hospital three )mes a week, and he also has a heart condi)on which means he is unable to have a transplant. He is 52, lives in a local authority property and is unable to work due to his poor health.

Adrian was in arrears with his u)lity suppliers, and needed to look at ways to maximise any income that he was eligible for, but at that )me not accessing. With the support of one of our Money and Energy Advisers, Adrian was able to clear his debts and we were able to successfully claim a reduc)on via the Big Difference scheme for future payments. We were also able to help Adrian secure a grant to clear council tax arrears and his bills are now more manageable thanks to Council Tax Support.

A benefit check revealed that Adrian might be eligible for PIP and a Severe Disability Premium which would be added onto his Employment and Support Allowance. Adrian had tried to apply for PIP previously but was unsuccessful. Adrian completed the forms with support from Kidney Care UK, and a�er six months the claim was processed – giving him the enhanced rate of mobility and enhanced rate of care. He was also given a back payment and awarded a severe disability premium. In the six months between applica)on and award, the charity supported Adrian with food and fuel bank vouchers to ensure he was able to keep warm and well, giving him the founda)ons for a brighter future.

“My experience working with the charity has been life changing. Kate’s assistance to my wellbeing has given so much light to my life I feel for the first )me in many years I can manage the challenges that present themselves every day. She has been a 'tour de force' in helping me financially and also in making me feel be"er about myself. Kate’s commitment to her work is exemplary. I shall never forget what she has done for me.”

Page 13

Emo*onal support through our Counselling service

Adi�’s story

Adi)* was diagnosed with CKD at the age of 36. Her medical team reassured her that she was in the very early stages and she had nothing to worry about for at least ten years. Sadly, the next 18 months saw a drama)c deteriora)on in her kidney func)on and Adi) started to prepare for dialysis.

Adi) was finding it difficult to deal with all the emo)ons this created. She asked for counselling with Kidney Care UK’s specialist telephone counselling service and over the next six weeks, worked with a counsellor who completely understood her health condi)on as well as the mental stress she was experiencing. They worked on strategies to acknowledge the reasons behind her anger, gave her informa)on about treatment that made her feel more in control and prac)sed some asser)veness techniques to be able to talk about her needs with confidence.

A major outcome came after she was told she would be unable to go on a family holiday by her medical team. She addressed this by saying to them: ‘I have heard why it cannot happen – so let’s look at how we can make it happen’ – and it happened! (*Based on real pa�ent experiences, false name used to protect anonymity).

Research shows that people with long-term health condi�ons are more than twice as likely to develop mental health problems and struggle with their emo�onal wellbeing. It’s common to experience shock and a sense of bereavement, feel bewildered by op�ons, or struggle to adapt to new treatment and its symptoms. Kidney disease has an impact on rela�onships, behaviours and ac�vi�es once taken for granted and relied upon. Thousands of individuals, as well as their families, struggle silently with the emo�onal impact that kidney disease has on their lives, par�cularly as mental health services are not always readily available through the NHS.

Providing free specialist counselling is just one way in which Kidney Care UK provides emo�onal support to people affected by the disease and provides an essen�al safely net for those pa�ents and families who simply don’t have �mely access to statutory services. Our Bri�sh Associa�on for Counselling and Psychotherapy (BACP) accredited counsellors are not only qualified in counselling therapies but also understand kidney disease, its physical impact, pa�ent pathways and treatment.

In 2023, we introduced two addi�onal counsellors to the team to help meet demand, and as a result we were able to support 324 clients, an increase of 80% compared to the previous year. Across the whole of 2023 we delivered over 1,800 counselling sessions, an increase of 32% compared to 2022, suppor�ng pa�ents to beKer manage the emo�onal challenges resul�ng from their diagnosis and treatment. By increasing our resources, we were able to maintain a wai�ng list of just four to six weeks for much of the year. Whilst any delay can be stressful, a few weeks is favourable when compared with the many months that can oRen occur within NHS services.

As we look at ways, we can cost effec�vely expand our support further, 2023 also saw the launch of a pilot for facilitated group sessions. This will enable us to work with people in a different way, leading the discussions while complemen�ng the sessions by drawing on shared experiences and peer support

Page 14

to overcome personal challenges. The pilot leads on from the Charity’s successful project in partnership with Queen’s University Belfast in 2022 which offered bespoke Mindful Resilience training to patients and saw a significant improvement in participants levels of anxiety, depression, resilience and mental wellbeing. It is hoped that this group work will expand in future years allowing us to provide emotional and mental health support to a far greater number of patients.

“I think the magic of the groups that we were in, and just being in those focus groups, was because we had that connec)on of being on a renal journey and at different stages of it. And so I think having almost like a safe space…I was just thinking about even going through the prac)ce we just did about being safe and feeling safe.”

Life changing financial support through our Pa*ent Grants service

“Now that I am no longer able to work due to my chronic kidney disease, and everything has risen massively in cost, we are really struggling. We owe money for our gas and electricity which we would never have had spare to pay. I cannot thank you enough. I’ve cried happy tears. You are amazing!”

“My husband had a transplant 5 years ago which unfortunately failed, meaning he had to go back on dialysis, so the struggle for us all as a family has been tough. Having a week away in the sunshine really gave us all a break and we couldn't be more grateful for your support.” The Williams Family, (see below).

“You very kindly granted an applica�on I had made to buy a mobility scooter. I was absolutely overwhelmed to see I had been awarded a grant. I am on dialysis, currently twice a week, but as I have spinal stenosis and a painful knee, my mobility has been greatly reduced. This scooter is amazing. It means I can go out on day trips with my partner, fold it up in the car and makes life so much easier. Without your grant I would not have been able to afford it.” Mr Robinson, (see below).

Since the charity was founded in 1975, Kidney Care UK has always been there to provide financial support to people living with kidney disease, as we know that some�mes when families are struggling, just a liKle financial support can make a huge difference to peoples’ lives. Our pa�ent grants service, based on flexible eligibility criteria and covering a wide spectrum of need, can help in �mes of crisis and change, or help people to move forward with their lives. Our grants have amongst other things, enabled people to manage their dialysis at home, stay mobile and independent, sleep at night without worrying about debt, embark on training for a new career, prepare hot nutri�ous meals, and make priceless family memories with a holiday or respite break.

The ongoing impacts of the cost-of-living crisis in 2023 meant that our help has never been more essen�al and in 2023 1,593 grants were awarded providing £806,165 in financial support to pa�ents and families that needed our help, an increase of 8% compared to last year.

Sadly, and for the third year running, we saw the demand for our assistance grants increase as the cost of living con�nued to impact dispropor�onately on kidney pa�ents and their families. We awarded 482 assistance grants and £168,000 in 2023, an increase of 26% and 37% respec�vely, helping families struggling to cope and to meet an immediate need for food, clothing, hea�ng, help with bills and other essen�als.

Highlights of 2023 include:

• We gave £806,165 in individual grants to improve the lives of kidney pa�ents.

• 1,593 grants were approved, an increase of 6% on the previous year.

Page 15

• 57% of applica�ons were from people who had not asked for a grant previously.

• Support for hea�ng and u�lity bills, up 130% on 2021, demonstra�ng how deeply the cost-ofliving crisis con�nues to affect kidney pa�ents and their families.

• (leR) The William’s family on their holiday, (right) Mr Robinson on his mobility scooter.

Page 16

Connecng & supporng young adults with kidney disease – The Young Adult Kidney Group

Buchi’s story

26-year-old Manchester-based Buchi, who has been a Young Adult Kidney Group member since 2021, says the group has really helped her deal with her lupus-related kidney failure, for which she is currently receiving haemodialysis.

“A lot of the )me, having an illness this expansive and intense at a young age is overwhelming. I was depressed a lot and relaying my frustra)on to the group, and the support I received back from other members made a world of difference.”

The community has also provided Buchi with more than just a place to share her concerns about her health, it has also connected her with credible sources of informa�on about Lupus, kidney disease and treatment op�ons. This has allowed her to become more informed about her condi�on and make the right treatment decisions for herself.

“Before this group I felt very misguided about my treatment op)ons and how they could help. Now I can speak to other people who have been through something similar and I don’t feel so alone.”

At the very end of 2023, we reached the milestone of 999 individuals engaged with our online Young Adult Kidney Group community (YAKG).

Using a closed, moderated Facebook group, we have created an exclusive space for people aged 16 to 30 to meet, chat, empathise and share experience in a posi�ve and suppor�ve way, reducing feelings of isola�on. Led by our Young Adult group leader and supported by a team of volunteers, the online community is central to sharing reliable informa�on and personal experience on a range of topics from body image to returning to work aRer a transplant. As part of our Young Adult Group, we provide a na�onal peer support service, run by young adults for young adults. Our nine trained peer supporters supported over 100 young adults in 2023, providing personal one to one support in addi�on to the support already provided by the whole community.

At the centre of our young adult programme, and an annual highlight in the Kidney Care UK calendar, is the na�onal Young Adult Weekend. Supported by volunteer healthcare professionals, this event provides a fantas�c opportunity for young adult to explore independence and develop resilience and personal insight with their peers. We were delighted to host 50 guests aged 18 to 30 at Mount Cook Adventure Centre in Derbyshire in an unseasonably hot September weekend, and over the course of four days, friendships were formed, inspira�on shared, new skills developed, limits pushed and perspec�ves changed.

“I always leave the annual residen)al weekend feeling hugely proud of how the community we’ve created really steps up to make sure everyone not only has an amazing, fun-filled )me together, but also provides one another with the support, empathy and encouragement that many of them have never experienced elsewhere.”

Holly Loughton, YAKG Team Leader.

Page 17

The Young Adult Kidney Group aKendees at the residen�al weekend held at Mount Cook Ac�vity Centre in September 2023.

Suppor*ng families to enjoy a holiday or respite break

Helping pa�ents and their loved ones to be able to take a holiday or simply have a break from the relentless rou�ne of kidney care has been at the heart of the Charity, since our founder, Mrs Ward, established the first holiday dialysis centre for UK pa�ents in the 1970s. This has been par�cularly important aRer the “Covid years” of isola�on for so many dialysis and transplant pa�ents.

In 2023 we supported 185 families to have a holiday with grants totally over £150,000. In addi�on, our Kidney Care UK Dialysis Freedom service, a partnership with Dialysis Freedom CIC, helps pa�ents take a break in the UK by liaising with renal units and healthcare teams across the UK to book dialysis whilst pa�ents are away. Without this support many pa�ents simply wouldn’t be able to take a break in the UK or meet up with their families for special occasions. In 2023 demand for our service was par�cularly high, with over 2,500 calls from individuals looking for our help. As a result, we were able to confirm holiday bookings for 998 pa�ents and will con�nue to try and help every single request we receive.

“I would like to say a Massive thank you to both the team at Kidney Care UK Dialysis Freedom and the Team at the dialysis unit in NoLngham. It has made my first trip away on Haemodialysis not only possible, but very much stress free from the booking process to a"ending the beau)ful unit itself.

Thank you all so much. Makes me realise I really CAN travel, and I will be going again”.

Page 18

Reaching and engaging with our paent community - Markeng and Communica*ons

Pa�ent Support & Advocacy Officer Linzi Isaac and Laura Talbot at UK Kidney Week, Wales, June 2023

The focus for our Marketing and Communications in 2023 was to increase awareness of the Charity and our support services so that every patient or family that needed our help was aware of our how we could help and to make it easy for them to get in touch. We increased our communications activity across all our channels, both on and offline, and ensured consistent branding and messaging to support easy identification and recognition by our patient community. We ensured we had prominent visibility at all major national and local events throughout the year from local patient focussed dropin sessions in kidney units, to regional and national conferences, roadshows, and parliamentary events, including UK Kidney Week, the Scottish Renal Association Conference and Organ Donation Week.

We redoubled our efforts to work with partners and make sure patients were aware of the support that was available to them beyond just our own support - we partnered with our utility company partners to raise awareness and sign-ups to the Priority Services Register, worked with NHS England to help patients stay well in winter and continued to work together with the UK Kidney Association to promote and amplify support messages and key information to our community.

Page 19

Realising our strategy: Raising awareness of our work through the media and using social media to engage our community

We con�nue to strengthen our media profile and impact, so vital to ensuring that we; do everything possible to raise awareness of living with kidney disease amongst the public and promote the lifestyle choices that can prevent or delay kidney disease; amplify the pa�ent voice in campaigning for change in policy and prac�ce; and increase our reach and engagement with our pa�ent community to reduce isola�on, ensure their views and voices are at the heart of all we do and keep everyone informed on key informa�on and support that is available to help them live well.

We continued to grow our audiences across all social media platforms in 2023, providing vital information to our community at key stages of their journey. Our total social media audience has grown by 20.2% in 2023 and at the end of the year our total audience across all channels was 29,376, however this does not include the 11,934 members in our private, moderated peer support group (which has grown by 11% in 2023).

Across each channel we grew our audiences:

• Facebook – growth of 23%

• Twitter – growth of 6.8%

• Instagram – growth of 41%

• LinkedIn – growth of 59%

Across 2023 we achieved 962 pieces of media coverage, reaching a combined audience of 44.8 million people. 148 (15%) of these pieces were in print (newspapers or magazine) and 814 (85%) were broadcast (TV, radio or online). The Mail online featured stories about our work eight times across the year, and numerous BBC outlets covered stories about Kidney Care UK. We were particularly pleased to work with the BBC on coverage of Steve and Donna’s Wainwright challenge to support the Charity, with coverage on BBC Breakfast, BBC News online and various BBC regional radio stations.

Page 20

Donna and Steve’s story

After a routine health check at work in 2011, Steve Harrison was told to visit his hospital because of raised blood pressure. In his early 30’s this was expected to be explainable due to stress, however an ultrasound revealed this wasn’t the case. It showed he only had one kidney which had now reduced to 27% function, meaning a diagnosis of stage 4 kidney disease and he was told that he would require a transplant in the future.

After his diagnosis, the couple were inquisitive about what measures they could take to help his function and educated themselves around the importance of their diet and physical activity. Steve and Donna are keen walkers, and between 2015 and 2019 were able to climb 100 of the Wainwright peaks, but Steve’s function continued to decline. Sadly, with no matches found within Steve’s family or friends, including Donna, and with his function further reducing to 9% by March 2020, dialysis could no longer be avoided. Due to the pandemic Steve began dialysis at home in July 2020 while shielding.

On 7 December 2020 at almost 1am, the call they’d been waiting for arrived. Leeds Kidney Unit had a kidney for Steve. The next morning the transplant took place and after experiencing a sleepy kidney for three days, Steve’s function began to shoot up. He now has 98% function and is determined to showcase how transformational organ donation can be. As part of this, Donna and Steve decided that they wanted to complete the Wainwright Challenge (completing all 214 peaks) in 2023 and wanted to help raise money for Kidney Care UK as part of this.

On Thursday 14 September 2023, Steve and Donna Harrison completed the final of 214 Wainwrights, raising over £2,000 in the process. They were accompanied by Kidney Care UK’s Challenge Events Manager as well as local mountain rescue and a crew from BBC Look North, to capture the finale .

Digital development and improvement

In 2023 we committed to a digital improvement programme, working to enhance the presentation and content of our website information while laying the foundations of a new website offering, as well as understanding that digital itself can support services for those patients who want to self-help. For the first time in the charity’s history, we had more than 1 million unique users visit our website and

Page 21

achieved over 2 million page views across the year, many looking for our patient information or how to access support.

Our new website launched on 12 December 2023, which saw the team load over 650 pages, more than 1,000 images and over 200 documents.

“ Oh my goodness, I thoroughly enjoyed reading the content on the Kidney Care UK website. I found it very informa)ve and it explained everything so well, on the journey of CKD from start to finish. I just wish I had been given this informa)on prior star)ng dialysis; I definitely wouldn't have felt so scared about what was going to happen ". Feedback from website user, late December 2023

Email communications

In 2023 we successfully sent at least one email a week to our main mailing list as part of our consistent reach and engage strategy, enabling us to keep our community up to date on changes that affect them and highlighting the work and support the Charity was engaged in. We saw an open rate of 44% (which is more than double the average open rate for charity emails). One email campaign in particular focused on our Counselling Service is worth highlighting as it prompted the following feedback:

“ Thank you for the email. What an excellent idea. I was scared when my sudden onset renal failure happened. I found out after waking up in critical care. The medical care I had was good but could have done with some emotional support. I had a fast-learning curve to negotiate. I am sure your Counselling service will be invaluable.”

Digital tools to help improve the lives of kidney patients across the UK

At the end of 2022 we built a digital tool to help people identify any benefits they may be entitled to but are not currently claiming. This Benefits Calculator, a free tool and details are provided anonymously, saw 1,833 individuals able to self-help and complete a benefits calculation. This laid the groundwork for a complementary digital tool, our PIP Helper, that launched in early 2024. The PIP Helper tool offers step-by-step guidance from the Kidney Care UK Patient Support & Advocacy team for people who are applying for Personal Independence Payment.

Page 22

Increasing our video content to improve accessibility and choice for patients

With You Tube now the world’s biggest search engine, 2023 saw an increased emphasis on developing the Charity’s video content to increase accessibility and choice for our patient audiences and to ensure our information and education resources are available to the widest possible audience. We made significant progress with the development of our YouTube channel in 2023.

We published 75 new videos which showcased patient experience, clinical insight, and patient information while we also celebrated our fundraising events with videos and offered information about our partnerships. We now have 1,490 subscribers to our YouTube channel.

Our compilation video ‘12 healthy lunches’ was a viral success and viewed 19,000 times, as well as driving a significant number of people to our other videos. We’ve taken a similar approach with some of our other ‘themed’ recipes to see if we can replicate this success.

Page 23

Realising our strategy to: Provide vital, trusted paent informaon in partnership with healthcare professionals

“Please could I kindly request a supply of your excellent pa)ent informa)on booklets. We regularly give these out to pa)ents and find them an excellent resource.” Die��an, Queen Elizabeth Hospital Birmingham

Providing our community with the highest quality, trusted pa�ent informa�on in the format they want, when they want, is core to our support services and underpinned by our long-term partnership with the UK Kidney Associa�on – bringing clinicians and the Charity together to produce the best pa�ent informa�on, consistently across the UK. Pa�ent informa�on is fundamental to effec�ve, pa�ent centred, quality care. It helps pa�ents to be more involved or partners in their own care, empowering them to selfmanage their condi�on as appropriate, have a beKer understanding of their health or illness and to make informed choices and decisions regarding their treatment and lifestyle.

In 2023 we started a review of all our content, through our collabora�ve commiKee, and updated the content and design of 40 leaflets over the year. Our refreshed design brings consistency across all �tles and reference the other

services available through Kidney Care UK, a core part of our objec�ve to increase our accessibility to the renal community. We are also outsourcing the ordering and despatch of pa�ent informa�on to provide a more efficient and customer friendly ordering process, making it easier for our informa�on and educa�on resources to be accessed.

Page 24

In 2023, we sent out a record 159,000 pieces of pa�ent informa�on literature to units, a 38% increase on 2022, and are set to finish our overhaul of pa�ent informa�on in 2024 as well as introducing new �tles and formats.

Trusted informaon - PIF Tick Accreditaon

As part of our pa�ent informa�on collabora�on with the UK Kidney Associa�on and In line with our core strategic objec�ve to develop a suite of best-in-class pa�ent informa�on and educa�on resources, we were delighted that 2023 saw us achieve the PIF TICK accredita*on, the UKs only independently assessed quality mark for print and online health and care informa�on.

ARer a nine-month overhaul of our processes and editorial governance we were accredited by the Pa�ent Informa�on Forum as a trusted content creator – a real testament to the hard work and commitment of the team. We are confident that this recogni�on will enable us to further strengthen our posi�on as the leading source of trusted kidney pa�ent informa�on and support an even greater number of pa�ents.

Our quarterly Kidney Matters Magazine – Informing, educating and entertaining

We know that kidney disease can be an isolating health condition and one that impacts on every aspect of an individual’s life. Kidney Matters works hard to foster and support a feeling of ‘community’ and that ‘we are all in this together’ by ensuring that the content remains fresh, current and appeals to people affected by CKD from every culture, religion, age, mode of treatment, socio-economic situation, gender, and part of the UK. Kidney Matters continues to speak our readers’ language and in 2023 we distributed more than 20,000 copies per edition to patients across the UK.

Diary of a Kidney Warrior Podcast.

In 2023 our Diary of a Kidney Warrior podcast, run in collaboration with podcaster and patient Dee Moore, was downloaded 13,934 times across the year. This is an increase on 2022, when the podcast was downloaded approximately 12,533 times, and in December the podcast reached its milestone 100[th] episode.

Page 25

The Kidney Kitchen – creating delicious food for everyone affected by kidney disease.

“ Thank you to all involved in the Kidney Kitchen. I found it so hard to find foods to cook having CKD stage 3. I have found your food videos a blessing in disguise. I have never seen a doctor or dietician. I was just told to ‘eat healthy’ and have found so many tasty recipes in your book. Before finding your website, I was left not knowing what to do, so thank you once again for your fantastic work.” YouTube subscriber

2023 was a watershed year for the Kidney Kitchen and our partnership with the Renal Dietician Group. The Kidney Kitchen has evolved from a pilot, testing a different approach to ‘eating well to support good kidney health’ to the ‘go-to foodie destination for everyone affected by kidney disease’. Historically, people with kidney disease had been advised to avoid certain foods that were deemed to be harmful to them. The Kidney Kitchen is all about the wonderful foods people living with kidney disease CAN eat. In short, it is about giving permission to kidney patients and those affected by it to enjoy cooking and eating with their families again.

Having established itself as the leading source of kidney-friendly recipes and dietetic advice supporting good kidney health in the UK over the preceding four years, it was time to ‘take the kitchen on the

Page 26

road’ and showcase at key kidney events around the UK, to expand its appeal to an even wider audience.

• In June, we took our pop-up Kidney Kitchen to UK Kidney Week in Wales. A team of three, working out of a small side-kitchen at the ICC in Newport, served up over 1,000 portions of Kidney Kitchen food to a very appreciative clinical audience. The aim of attending this important Health Care Professionals’ event, was to expose the Kidney Kitchen to a wider range of clinicians who would then go back to their respective hospitals and spread the word to the patients under their care.

• In September, Chef Paul Ripley attended the Young Adult Kidney Group residential weekend at the Mount Cook Activity Centre. We know that persuading young adults of the importance of eating well to keep well with kidney disease can be challenging and we were keen to make this whole weekend as much fun as possible. The Kidney Kitchen menu was well received, but by far the highlight of the weekend for the Kidney Kitchen was Chef’s Masterclass. Sixteen young adults had signed up to attend the course, but as more and more people saw the class taking place, so the audience grew to over 30. Chef took his ‘class’ outside to pick blackberries from the hedgerows and they were then washed and cooked in the Kidney Kitchen blackberry and pear crumble, which, along with Eton Mess, was served to all Mount Cook attendees.

The Kidney Kitchen website reached the milestone of over 270,000 web sessions in 2023, an increase of more than 20% compared to 2022 and now contains over 200 recipes, which include food facts and dietary information, videos and images.

Building on this success, and conscious that not everyone finds digital accessibility easy, we produced two printed Kidney Kitchen magazines in 2023, with a third being released in early 2024. Our Eat Well Spend Less magazine features 21 recipes with over 11,000 copies circulated, and Safe Weight Loss has 20 with just short of 11,000 ordered. 2024 will see a South Asian Recipes issue as we continue to

Page 27

ensure our information and support is accessible to all kidney patient communities and helping patients cope with the cost of living.

Guest Chefs in the Kidney Kitchen in 2023

Part of our strategy in the Kidney Kitchen is to attract a diverse range of people from the kidney community to join us as guest chefs. We know from previous years doing this that our guest chefs leave us with a much-improved understanding of the place of good food in the treatment of kidney disease in different communities and return to their Trusts spreading news of the Kidney Kitchen to their colleagues and patients.

Guest chefs in 2023 included Gabby Ramlan (kidney dietitian) Amita Godse (kidney dietitian), Hayley Trim-Jones (midwife and kidney transplant recipient) & Dela Idowu (founder of Gift of Living Donation (GOLD)), and Frank Dor (Consultant Transplant Surgeon).

Page 28

Realising our strategy to: Improve the way kidney paents are cared for across the UK with equity of access to the highest quality holisc care.

“ I would like to take this opportunity to say a big thank you to everyone at Kidney Care UK for funding our trip to Fairthorne Manor. The children were able to build their confidence in trying new activities and learning new skills as well as forming new friendships with others who have similar medical needs and health experiences. The children also were able to develop their independence skills whilst being away from home. We had a really wonderful time and thank you again for your generosity. Kathryn Taylor, Renal Social Worker

The Bristol Royal Hospital for Children aKendees at Fairthorne Manor, trip funded by Kidney Care UK.

Since 1975, Kidney Care UK has been working in partnership with health and care professionals, as well as pa�ent organisa�ons, to support service improvements and innova�on in pa�ent care and to ensure that the views and involvement of pa�ents are at the forefront of all local and na�onal service developments and quality improvement work. One of the ways we do this is through our hospital innova�on and service improvement grants, which over the last 15 years has invested more than £10 million in local and na�onal improvement work which are aligned with our core themes from pa�ent involvement to children and young adults to psychosocial and holis�c pa�ent centred care. All aimed at driving prac�cal change today.

Realising our strategy to: Improving care through our Hospital Service Improvement Grants

In 2023 our investment to improve pa�ent care and improve services and our ongoing commitments, including con�ngent liabili�es, totalled just under £900,000. In 2023 alone we agreed to fund four new projects totalling £380,025.

• Phase II Compassionate Mindful Resilience (CMR) Programme (Queen’s University Belfast)

Page 29

This study is now in its second phase, implemen�ng and evalua�ng the CMR programme with kidney pa�ents. Early findings indicate that the CMR programme reduces levels of anxiety and depression, improves self-compassion, mental wellbeing, and the ability to be mindful.

• Phase II ACT (Acceptance Commitment Therapy) for dialysis (University of Derby) The ACT for dialysis project was based on a type of therapy to help people maintain good quality of life despite facing challenges. The project produced a programme of psychological support designed and adapted specifically for people receiving in-centre haemodialysis.

• Codesign a digital acvies hub for people with haemodialysis Treatment [INVEST] (Queen’s University Belfast)

• The aim of this study is to beKer understand the ac�vity preferences of pa�ents whilst on dialysis, designing a prototype digital ac�vi�es hub that will provide s�mulus and distrac�on from dialysis, as well as facilitate cogni�ve and social improvements in pa�ents.

The final award was a future partnership with the UK Kidney Associa�on funding a major three-year na�onal programme of change ‘Addressing unmet need in Advanced Kidney Care Clinics’ , with an aim of improving equity of access to the highest quality care, and drive systemic and sustainable change in the support and prepara�on of pa�ents as they approach kidney failure. The programme will work to discover unmet needs, define ideal care and develop solu�ons which can transform advanced kidney care provision. The programme has major ambi�ons and aims to:

• Form a mul�disciplinary Advanced Kidney Care (AKC) working group to harness the collec�ve knowledge of AKC clinical leads across the UK.

• Developing an opera�onal structure that provides the opportunity for lead prac��oners and organisa�ons engaged in the delivery of AKC Clinics to input and be part of this na�onal programme of change.

• Defining the elements of ideal care from a pa�ent and carer perspec�ve and unmet need including psychosocial.

• Recrui�ng renal units to be part of the QI programme to pilot change ideas on the ground.

• Redesign the ideal care pathway and service specifica�on, supported by designing and tes�ng tools and resources for rou�ne measurement of symptoms and unmet need.

• Crea�ng a toolkit of resources for pa�ents and staff to promote shared decision making and holis�c care.

• Providing staff training to support provision of ideal care including as psychosocial “first responders.”

Suppor*ng children and young adults to take a break

We con�nue to fund organised ac�vity breaks to help children and young kidney pa�ents get away from the unrelen�ng treatment for their condi�on and “just be like other young people”. In 2023, the Charity contributed funding of c£60,000 to support 120 young adults, children, and their healthcare volunteers aKend either their paediatric unit residen�als or our annual young adult residen�al weekend. Since 2016, Kidney Care UK has funded a number of paediatric units every year to take their children away to ac�vity centres for residen�al breaks, totalling £83,000. In addi�on, Kidney Care UK has provided funding for the Young Adult Kidney Group residen�al weekend totalling £161,000 since 2015.

Bri*sh Transplant Games

2023 saw Kidney Care UK con�nue its support to many kidney units across the UK so that they could afford to aKend the Transplant Games and take as many athletes as possible. The Bri�sh Transplant Games in 2023 was held in NoPngham. Being a proud partner of the Bri�sh Transplant Games, Kidney

Page 30

Care UK supported 14 teams, and approximately 900 adults, children, and family members to aKend and take part in the Games.

Members of the Belfast Children’s Team and their friends at the Bri�sh Transplant Games 2023, including Clodagh and Faith.

“Homeward bound a�er a great weekend with seven children & their families. The funding contribu)on is so appreciated in helping us travel to the Games each year-what a fantas)c opportunity for the children compe)ng to showcase the health & social benefits of transplanta)on, thank all donors and raising public awareness of the daily ongoing need for donors willing to give that "gi� of life".” Hazel, Belfast Children’s Team Manager.

Realising our strategy to: Kidney Paents at the heart of all we do – supporng pa*ent involvement and choice.

“High quality healthcare should always start, con)nue and end with the needs of the Pa)ent” Roadmap for collec�ng PROMS, May 2023

Kidney Care UK has always represented and championed the views and involvement of kidney pa�ents in all aspects of their care. From campaigning for changes in policy and prac�ce, ensuring pa�ents’ views are to the fore in research, care improvements or governance, to suppor�ng greater pa�ent involvement in their own care.

Our annual Paent Experience Survey (PREM) – PuJng paent voice at the heart of QI

Now in its eighth year, our annual pa�ent experience survey, delivered in partnership with The UK Kidney Associa�on, gives every pa�ent the opportunity to feedback their views on their experience of care, and is designed to put the pa�ent voice at the very heart of local service improvement. In 2023, the survey went digital only, allowing us to improve the cost effec�veness, providing us with the ability to offer a much wider range of language versions, as well as allowing pa�ents to leave their own personal comments on their care. As in previous years, we once again received over

Page 31

10,000 replies from pa�ents commen�ng on a range of themes from respect and dignity to communica�ons to wellbeing support. The final response rate was up 5% on 2022 with 11,647 respondents.

It is cri�cal that that these views are listened to and acted upon. The survey is not a “scorecard” or a report to be leR on a shelf to gather dust. That’s why in 2023 we launched a programme of work to engage with local PREM Champions across all regions and countries of the UK, to help drive change. A series of workshops will deliver training to beKer understand, analyse and use the date, facilitate discussion around local results and develop ac�on plans, and finally to capture and share case studies of improvement prac�ce that can be shared with healthcare professionals and pa�ents under a “you said we did” model.

The Kidney Paent Involvement Network (KPIN) – raising standards and increasing paent involvement

The Kidney Pa�ent Involvement Network was launched with Kidney Care UK in 2019. It seeks to i ncrease the impact of the pa�ent and carer voice through meaningful involvement, develop and embed quality standards for the involvement of pa�ents and carers and establish a network to share good prac�ce, offer peer support, and provide training and support to empower more pa�ent leaders.

KPIN continues to grow and is the ‘go to’ network for those in the kidney community seeking wider patient representation within their projects, committees, research or service re-design. We now have with over 311 members (patients, carers and professionals), supported by two trained KPIN facilitators. Feedback from professionals and patients involved highlights that KPIN provides a quick and excellent service and offers well trained and supported patient involvement. Over the last 12 months KPIN facilitators have focused on supporting the clinical networks embedding the patient voice, identifying patients, offering peer support and training to increase patient involvement locally.

Improving pa*ent involvement in their own care and increasing home therapies and shared care

As a Charity we are driven by the belief that pa�ents should be partners in their own care (not just passive recipients of health interven�ons), to the extent that they wish, are able and confident. We know that this leads to beKer quality of life with improved health and wellbeing outcomes, but more importantly it is about dignity, self-respect, and empowering pa�ents to take more control of their own lives. At the heart of this is our commitment to working in partnership with renal units to improve home therapy and shared care rates across the UK, as well as improving access to psychosocial support and educa�onal resources.

Page 32

The DAYLife project is the na�onal ini�a�ve to promote home dialysis in the UK and is led by the founding partners – Kidney Care UK, UK Kidney Associa�on and Fresenius Medical Care. The programme was relaunched in 2022 following the impact of Covid-19 on healthcare services. Our work, along with the Get It Right First Time Report (GIRFT) and the Renal Services Transforma�on Programme (RSTP) led by NHS England, has seen a new mandate and impetus for home therapies with a recommenda�on that all units achieve a minimum prevalent target of 20% of dialysis pa�ents at home. To support this work DAYLife have created four core workstreams to support units and improve Pa�ent educa�on and dialysis choice, psychosocial support, peer support and shared care.

Kidney Care UK has been instrumental in driving and suppor�ng shared haemodialysis care since 2017. Over the last 6 years over £200,000 has been invested to improve the equity of access for both health professionals and pa�ents to the training materials and best prac�ce of shared care. Over 800 healthcare professionals have taken part in our training covering more than 60% of all units in the UK and the programme con�nues to be the only na�onal accredited training course in the UK. Following the publication of the GIRFT report and its nationally accepted recommendation regarding shared care, the interest in shared care and the development of a greater learning culture in units has significantly increased. Shared care is now referenced in the new Commissioners Toolkit, and we have developed a community of practice to support further learning and the sharing of best practice with approximately 250 members from the healthcare professional community joining as members.

Promo�onal materials in Northern Ireland featuring Shared Haemodialysis Care

Realising our strategy to: Managing our Charity as effec*vely and efficiently as possible

Supporng our people to deliver great paent support

At Kidney Care UK, our people are our greatest asset. It is only through their commitment and inspira�on that we can achieve all that we do in suppor�ng and helping people live well with kidney disease - We know that you can’t have great pa�ent care without great employee care. Following the introduc�on of an HR func�on two years ago, we have embarked on a programme to ensure our employees con�nue to be supported.

Page 33

It has been an exci�ng �me across the Charity, with employee numbers growing by 23% across 2023 (from 62 to 76), in part due to successfully securing the funding to expand our regional presence. We successfully introduced our first employee engagement survey in 2023 and were pleased to achieve a strong comple�on rate, with an overall engagement index score of 82%, and 93% of staff saying they feel like they are making a difference. When asked what the best thing about working for us is, highlights included feedback on our commitment to achieving the best outcomes for people with kidney disease, and the fact that we have a great team of people working at the charity. We plan to conduct another survey in 2024 and the results, trends and commentary will con�nue to shape our focus as a Charity.

We have also been working hard on an enhanced benefits package which was launched at the end of 2023. This includes a review of our family friendly policy provision, a strong focus on increasing our mental and physical health and wellbeing support, and finally an enhanced pension scheme, a health cashback plan and an employee assistance programme. Looking ahead to 2024, we were delighted to introduce our enhanced benefits package, and will con�nue to develop with a review of our culture and values as well as con�nuing to build and support our managers and leadership func�on across the Charity.

“The best thing about working for Kidney Care UK is seeing the difference our support makes and knowing that we are helping people living with kidney disease at a )me when they need it the most.”

IT and Data — Managing efficiently, suppor*ng our staff and delivering safe services

We have a dedicated Data and IT Manager who ensures that policies and procedures are in place to protect staff, supporter, and beneficiaries’ personal data, to ensure annual staff training takes place, and to ensure we comply with the highest legal and regulatory standards. In 2023 we recruited a new Data and IT Officer role to help support the needs of a growing charity.

The Charity regularly reviews its data protec�on and privacy policies and conducts security audits with independent third-party organisa�ons to ensure its cyber security is robust. In 2023, we conducted our bi-annual penetra�on tes�ng to ensure that our security systems and protocols were sufficient and were pleased that only low risk items were iden�fied. Due to the increased global security threats and the ever-changing cyber security landscape, we have reviewed the frequency and have agreed that external penetra�on tes�ng will now be completed annually. As a result of our con�nued oversight and high standards on cyber security, we were delighted to have aKained the Cyber Essen�als accredita�on in 2023.

“One of the highlights for me was the Kidney Care UK drop in event in Parliament. This event was )med to coincide with Organ Dona)on Week. This brilliant charity, which is also Alton based, does incredible work to try and increase the number of kidney donors on the register.” Damian Hinds MP

Page 34

Realising our strategy to: Ensure that paents’ views are effecvely represented at the highest level and campaigning for beLer pa*ent outcomes and care

Our Policy and Campaigning work is driven by the desire to champion the issues that maKer most to the kidney pa�ent community, represen�ng pa�ents views and campaigning for change in policy and prac�ce to improve pa�ent outcomes and quality of life.

To support this and ensure we more strongly represent pa�ents’ views, 2023 saw us increase the size of our Pa�ent Advisory Group, to advise and shape our work, and launched a new Kidney Care Campaigners online network to ensure all our campaigns are firmly rooted in the experience of our community and supporters are provided an opportunity for greater involvement.

“As a pa)ent, and representa)ve on the excellent pa)ent advisory group (PAG) it is clear to see that the wealth of knowledge and informa)on available to pa)ents has substan)ally increased, and that the projects that Kidney Care UK support is hugely beneficial to all pa)ents.

I am proud to be involved in the work this charity does and I feel empowered knowing their focus is on the pa)ents. It is hugely important as a pa)ent to be involved in these projects giving pa)ent voice and perspec)ve in the work it does.” Mark Smith, long-standing PAG member (pictured below).

Our guiding principles in 2023 remain:

• To improve the lives of kidney pa�ents throughout the UK by advoca�ng for and demonstra�ng the benefits of organ dona�on and transplanta�on

• To improve pa�ent experience of care and choices, including psychosocial support & home dialysis therapies

• To improve preven�on and early interven�on of CKD, par�cularly those from Black and South Asian Communi�es or those affected by depriva�on

• To increase energy support for kidney pa�ents in the cost-of-living crisis

• To ensure no pa�ent in the UK is leR disadvantaged as a result of Brexit

Page 35

Organ Donaon and transplantaon – Dáithí's Law in Northern Ireland

In 2023, we were delighted to see Northern Ireland become the final country of the UK to introduce an opt out system for organ dona�on. This was the culmina�on of many years of campaigning and lobbying by the Charity and we were par�cularly pleased that our Ambassador Jo-Anne Dobson was credited by the Health Minister Robin Swann MLA as the first person who convinced him of the need to move to an opt-out system. We are honoured to have been joined by so many people on our journey whose personal stories about the impact of living with chronic kidney disease, both on themselves and loved ones, helped to bring the real lived experience to bear on law makers in all parts of the country. Thank you.

However, our work is not complete. Thousands of pa�ents remain on wai�ng lists, s�ll hoping for that “GiR of life” and our campaign con�nues.

• In 2023 we held our annual our organ dona�on week event in Westminster, run in partnership with NHS Blood and Transplant, upda�ng around 65 MPs and encouraging them to get engaged. The event, including our speaker Radio 1 Extra DJ, DJ Ace and his donor Naomi, highlighted the con�nued requirement to remind the public of the need for transplanta�on and to emphasise that although the law has changed, families are s�ll involved in the organ dona�on process and donors need to tell their families about their wishes and decision.

• We con�nue to support and play an ac�ve role in the Organ U�lisa�on Group, sponsored by the Secretary of State for Health and chaired by the Na�onal Medical Director for England, Professor Sir Stephen Powis. The Group produced its report in 2023, with our own Policy

Page 36

Director as co-chair of its Stakeholder Forum, which embedded the voice of pa�ents in this significant report, Honouring the gi� of dona)on , and lays out a way forward to improve and increase transplanta�on rates and reduce unwarranted varia�ons.

Improving paent experience - Naonal Psychosocial Working Group

Following the launch our Psychosocial Manifesto, the Na�onal Psychosocial Working Group, hosted by Kidney Care UK, con�nues to campaign and advocate for equity of access to the highest quality holis�c pa�ent centred care; care where mental health and social wellbeing are viewed as equally important as physical health. We were delighted that our work played a part in ensuring that the new Commissioners Toolkit, developed as part of the Renal Services Transforma�on Programme, contains much of the guidance we produced and will provide a strong mandate to commissioners across England. To support this work, in 2023 we set up and are suppor�ng a na�onal regional leadership community of prac�ce that aims to bring the renal networks in England together to offer peer support and showcase their psychosocial workstream ac�vity and improvement plans.

Ensuring no more pa*ents are leP behind due to Covid-19

We do not want the lessons from the pandemic about care, advice and treatments for the most vulnerable to be lost, and have given evidence both to the UK Covid Enquiry and the ScoPsh Covid enquiry. Fortunately, the risk of people with CKD becoming very unwell with Covid-19 is now very much lower than early in the pandemic. However, Covid-19 remains a risk and throughout 2023 we con�nued to update our informa�on and work to support access to treatments and vaccina�ons.

Early interven*on in chronic kidney disease – Let’s Talk Kidneys

We published our new report Let’s Talk Kidneys in December 2023, marking the start of an important new programme of work to improve the early iden�fica�on and interven�on in CKD. Around 45,000

“I’m very grateful for all the work that Kidney Care UK do. It makes a massive difference to have pa)ents leading a call for change. It also makes my job a lot easier as I’m ‘simply’ asking people to do what our pa)ents want. I’ve already got plans to use the report in my future NHSE presenta)ons.”

Professor Smeeta Sinha, na�onal clinical director for kidney disease.

people die prematurely due to CKD and the report highlights the views of pa�ents, who said they wanted to know much more about looking aRer their kidneys at an early stage of their journey, and those of GPs who reported varying levels of confidence in sharing informa�on about the condi�on.

We are calling for systema�c screening of those at risk and provision of informa�on and support for those diagnosed, and con�nue to work extensively with the Na�onal Ins�tute for Health and Care excellence on appraisals of new treatments. This ac�vity sets us on a good path, for new joint work with a range of organisa�ons including the Pa�ent Informa�on Forum (joint campaigning on incorpora�ng pa�ent informa�on in the care pathway), the Primary Care Cardiovascular Society (to support GPs communica�on with CKD pa�ents) and to take forward other key recommenda�ons to support earlier iden�fica�on and interven�on in CKD.

Increasing support for kidney pa*ents in the cost-of-living crisis – Transport

Our campaigning efforts resulted in a universal commitment in England to support the costs of travel to and from dialysis. Our campaign is based on our annual Pa�ent Reported Experience Measures

Page 37

(PREM) survey, consulta�ons, listening events and day to day engagements with our community as we brought pa�ent voices to our reports, commissioners, and the NHS.

Frustra�ngly, the move to Integrated Commissioning Boards in England has led to a delay in implemen�ng these recommenda�ons on cost reimbursement and many individuals s�ll having to pay their own way to get life-maintaining treatment. The recommenda�ons were intended to be implemented by April 2023, and we have expressed our disappointment and raised these concerns to the NHS England Medical Director.

Increasing support for kidney paents in a cost-of-living crisis – reimbursement of the addional energy costs for people on home dialysis throughout the UK

The cost-of-living crisis, and soaring energy costs have hit individuals on home dialysis hard because of the addi�onal electricity cost used by dialysis machine. At Kidney Care UK we believe that no one should be financially penalised for having lifesaving dialysis treatment at home and yet we know significant dispari�es exist throughout the UK. We continued to campaign for the full, fair and timely reimbursement of the additional energy costs and in 2023 brought our campaign to the heart of government at Westminster. The key outcome was a na�onal review of home dialysis energy reimbursement policy and NHS England taking ac�on to ensure that all NHS Trusts provide reimbursement payments.

“The work done by Kidney Care UK has been vital in raising the profile around the challenges faced by people dialysing at home. This has been a great help in the implementa)on of the London Kidney Network guidelines, such that all units in London, I believe, have now implemented support for people doing both Home Haemodialysis and Peritoneal Dialysis.” Imperial college NHS Healthcare Trust

Our campaign con�nues right across the UK and not just England. In 2023 we conducted a comprehensive survey of the reimbursement situa�on in Scotland, which is at the discre�on of each of the 14 NHS Health Boards. Our findings demonstrated a clear need in Scotland for na�onal home dialysis energy reimbursement policy guidelines to end the post-code loKery.

In Northern Ireland, while people undergoing home haemodialysis (HHD) in Northern Ireland receive financial reimbursement for the energy used to run their machine, those receiving home automated peritoneal dialysis (APD), including children, do not. In 2023, Kidney Care UK brought this long-standing disparity to the aKen�on of the Permanent Secretary Peter May at the Department of Health. As a result, Mr May confirmed that people receiving home PD in Northern Ireland will begin to receive reimbursement for the electricity costs associated with their home dialysis treatment.

Page 38

Realising our strategy to: Inspire more people to support our work, grow our income and develop a mature fundraising porRolio

“We have chosen Kidney Care UK, as the support for our whole family which we have received from them since 2020 has been outstanding. No words can easily describe what it has been like to live dependent upon a machine, and even less to navigate life wai)ng for a transplant of any kind. Kidney Care UK provide support for both pa)ents and their loved ones wai)ng for the life changing call and subsequently coping with post-transplant life.”

Fundraising underpins everything we do by raising the vital funds we need to deliver support to pa�ents and do what we do. Without our partners and supporters, we simply wouldn’t be able to be there for all the pa�ents and families that need a liKle extra help to live their lives well. Our fundraising aim is to develop a mature fundraising porIolio and grow our income so we can aways be there to help and support all the pa�ents and families who need us at �mes of difficulty.

As we have grown, raising awareness of kidney disease and its impact, and reaching and supporting more individuals affected, we are delighted to have been able to inspire more and more people and organisations to become supporters of the charity. Without their generous support none of what we do would be possible and our thanks go out to each and every one of them.

Despite the con�nuing cost of living crisis, in 2023 our wonderful supporters and funders generated an incredible £2,340,889, an increase on 2022 (£2,293,356), despite a slower year for legacy income. We were par�cularly pleased with non-legacy income where individuals and organisa�ons ran, walked their dogs, got on their bikes, and shaved their heads or invested in our services to reach and support more pa�ents, to raise an amazing £1,861,784, a 58% increase compared to 2022 (£1,175,580).

Page 39

Key achievements across the year saw an increase in our In Memory giving, which generated £123,582 in 2023. We are proud and humbled to have been chosen by many more families as their charity of choice when remembering their loved ones. Our Challenge Events programme went from strength to strength, genera�ng a fantas�c £461,605, a 93% increase on the previous year, dominated by our largest ever London Marathon team and the London to Brighton bike ride, where our very own Trustee Amar Radia and family, organised and led a team of 40 riders to raise funds to support young kidney adult pa�ents in the UK. Finally, our growing corporate fundraising programme, saw us approaching every u�lity company in the UK, highligh�ng the challenges faced by many kidney pa�ents and why the support we offer is so vital. We are grateful and delighted that so many are standing with us, and we have 14 partnerships in place which raised an amazing £718,360 allowing us to expand our services and help improve the quality of life for many more pa�ents and families.

Despite the many current challenges in the external fundraising environment, with families struggling to make ends meet in a cost-of-living crisis, the team have worked tirelessly to manage a growing portfolio of nearly 4,000 donors who do amazing things to help our community.

We have much still to do, to be able to reach all the patients and families that need our help, but, the foundations we are putting in place set us up well for the years to come, with a transformational expansion of our Patient Support & Advocacy Service already launching in 2024 thanks to an exciting new partnership with many of the Gas Distribution Networks and a grant of £2.6m which will allow us to take our expanded service model in Wales to many more regions of the UK.

C orporate Partnerships that are making a real difference to peoples’ lives

To build on the growth of our corporate partnerships, we are now working to build longer term, sustainable partnerships to ensure we con�nue raising awareness of, and investment in, our direct pa�ent support services.

• Anglian Water shared their business plan for 2025-2030, which commits to a new Medical Needs Discounted tariff. This wouldn’t have been possible without our partnership. Together, we working to ensure no customer is financially disadvantaged as a result of their home dialysis, or indeed any other condi�on which requires addi�onal water usage.

• We have hosted dozens of renal unit visits over the year with our u�lity partners including SGN, ScoPsh Water, United U�li�es, Electricity North West, SSEN, Severn Trent Water, E.oN Next and Wessex and Bristol Water which highlighted the partnership work we are doing to renal staff within the units and allowed us to speak directly to hundreds of kidney pa�ents across the UK. We’ve seen the value in these drop-in clinics have and will be con�nuing these throughout 2024.

Page 40

John’s story

In July, we visited the Derby Royal Hospital dialysis unit with our partners Severn Trent Water to run a drop-in financial help clinic for patients on the ward. John Flint was on the unit receiving one of his three-times-a-week, four-hour dialysis sessions.

He was unaware that his ten-minute meeting with the team would result in not just a considerable saving on his Severn Trent Water bill, but also help relieve some of his financial worries, allowing him to concentrate on the treatment he needs to manage his kidney disease.

John, 63, was diagnosed with chronic kidney disease in early 2019, and, after a year on peritoneal dialysis at home he moved onto unit-based haemodialysis. His partner Tracey had been diagnosed with an aggressive form of cancer in 2021 – the couple used to run a pub together but their health issues meant that they had to stop working at the pub and move out. The pressures the rising cost of living was placing on them, along with worries associated with managing several life-threatening health conditions and many hospital appointments, was beginning to take its toll on them both.

John was able to talk to Sonia Kanith, Relationships Co-ordinator at Severn Trent Water, about his financial concerns, and Sonia was very clear from the start that help was available. This included affordability schemes and the Big Difference Scheme. Sonia worked with John whilst he was at the unit to help with the application process and as a result John received a 70% discount off his water bill, and has been added to the Severn Trent Priority Services Register.

John is also looked after by Sandy Lines, Kidney Care UK’s Patient Support & Advocacy Officer. “Sandy has been our lifeline and we both know that we can pick up the phone and talk to her at any time if we need help navigating the benefit system, or need support with any aspect of my treatment,” adds John.

John Flint with Cecilia Duckworth (Corporate Partnerships Manager at Kidney Care UK) and Sonia Kanith from Severn Trent Water).

These partnerships will con�nue to evolve as we work out ways to improve care for pa�ents that have the biggest impact. This includes implemen�ng data sharing agreements to enable mutual referrals between the charity and our u�lity partners, ensuring that all kidney pa�ents receive the support that

Page 41

they are en�tled to. We were par�cularly delighted that our partnership work was recognised with a nomina�on for a collabora�on award with E.oN Next in the U�lity Week Awards.

Stepping up to the challenge

Challenge Events went from strength to strength in 2023 with a significant growth in income and performance against the reforecast target. Overall income for 2023 was a fantas�c £461,605, inspired by two hugely engaging, key campaigns – Our Virtual Dog Walk Challenge raised £40k and our Trustee, Amar Radia’s London to Brighton Cycle Ride generated £70k. The rest of the Challenge Events porIolio saw many targets surpassed, including our largest ever London Marathon team, making 2023 our most successful ever year.

Throughout 2023, more than 800 fundraisers took on a challenge for Kidney Care UK and raised £461,605. This was an increase of over 400 fundraisers and £221,994 more than we raised in 2022. This can be par�ally down to the introduc�on of our first large virtual event, our October Dog Walking Challenge. This event saw over 300 people, joined by their four-legged friends, walking 35 miles across October to raise money for the 3.5 million people living with kidney disease in the UK. This new event raised £40,000 through the month and the challenge enabled us to not only test new technologies to improve fundraiser experience, but also as a recruitment of new donors, with 80% of par�cipants dona�ng to us for the first �me.

Some of our Paw-some four-legged fundraisers!

One of our brilliant Trustees, Amar Radia and his team of 40 riders took on the London to Brighton bike ride in September to raise funds and awareness for young adult kidney pa�ents and raised an amazing £70,000 between them. Amar has already commiKed to surpassing this in 2024, spurred on by the video message recorded for him and his team by all the young adults at our Mount Cook weekend.

Amar Radia, Kidney Care UK trustee and Sarah Castleman, Challenge Events Manager

Page 42

Of the community, for the community, by the community

2023 represented another busy year for our community fundraising programme with local individuals and companies helping us to raise awareness and funds. A Christmas Celebration at Leadenhall Market took place on Friday 15 December by permission of the City of London. The event was the perfect platform to promote living organ donation with the Black Living Donor Choir (BLDC) taking centre stage and donor stories being shared by Radio 1Xtra DJ Ace; Polly Todd, and Nina Nannar, ITV newscaster and journalist. The City of London were extremely pleased with how the event was managed and as a result we are in further discussions with a view to making this an annual event both in the Kidney Care UK events calendar and The City of London / Leadenhall Market.

The inaugural Kidney Care UK Golf Classic took place on 1 September at Belvoir Park Golf Club, Northern Ireland. The day was hosted by Stephen Watson, BBC NI Sports Presenter (pictured, from leR to right: Rugby player Tommy Bowe, BBC’s Stephen Watson, Jo-Anne Dobson (Kidney Care UK Northern Ireland Ambassador), footballer Pat Jennings and motorcycle racer Alistair Seeley. Stephen is a kidney transplant recipient himself, and the event was an extraordinary success, raising essen�al awareness about organ dona�on with new audiences, as well as

over £35,000 to provide crucial support to individuals living with kidney disease in Northern Ireland. Stephen Watson is an Ambassador of Kidney Care UK in Northern Ireland, and we will con�nue to develop this approach with him over 2024 and beyond as his profile will provide invaluable for our wider devolved na�ons strategy.

Page 43

The Rose and Crown in Flamstead Tractor & Classic Car Charity Run which took place in December organised by supporter, Kelly Senior. The route covered 23 miles in total, stopping off at various public houses around the local area. The charity is very close to Kelly’s heart as her brother passed away in 2019. He was 49 years old and was a dialysis pa�ent from the age of 18. The event raised a fantas�c £3,000 and promoted the charity to many new supporters. A friend of one of the drivers is currently being supported by the charity.

Maria’s story

Maria Chapman supported the charity throughout 2023. Maria’s husband was in stage 5 kidney failure. They found out that Maria was a match for him, and she donated her kidney in October. Maria will be taking part in the London Marathon in 2025 and will be raising funds for Kidney Care UK.

The couple have friends who will be running the London Marathon 2024 dressed as kidneys tethered together to raise awareness of CKD and to date, they have raised £1,200. Maria has also hosted a Park Run, ARernoon Tea and a Christmas Wreath making event.

"In October 2022, my husband started to feel unwell, he was experiencing excrucia�ng pain in his head. With many trips to the doctors and being told it was viral, he decided to have his eyes tested and paid for the extra scan. They found he had bleeds behind the eye and referred him to the ophthalmology department at the hospital who then took his blood pressure. This was very high, so he was taken straight to A&E. Following lots of tests he was told he is in stage 5 kidney failure and his eGFR was, and s�ll is, at 7%.

“We held an aRernoon tea in our local village hall. We had a fantas�c turnout and raised a huge amount. We wanted to raise awareness and funds for Kidney Care UK.”

Our partnership and Charity of the Year programmes continued to grow with many firms, both local and national, supporting us to help kidney patients and raise awareness. These included EY Reading,

Tessie’s story

Tessie is eight years old. Her Mum, Kelly, got in touch in May 2023 and shared that her daughter had recently found out she had only one kidney which has resulted in lots of tests and hospital visits. Tessie had asked if she could do something to raise money for people like her.

She held a cake and handmade bracelets and pieces sale and raised a brilliant £402.24 for our kidney Community!

“I chose to fundraise for Kidney Care UK because I found out I only have one kidney and I thought I could raise money to help other people with kidney problems as it’s hard.” Tessie

Wadebridge Young Farmers (raising £3,500 after a talk by our very own Kidney Kitchen lead, Deborah Duval) and leading insurance company Gallagher. Gallagher are the official sponsor of Premiership Rugby and were able to donate two rugby related items towards our online auction.

Trusts and Founda*ons

There was a considerable amount of ac�vity across our Trusts & Founda�ons programme in 2023, par�cularly in the last quarter. Much of this ac�vity was focused on building a sustainable income stream, focussed on seeking funding to sustain and advance projects and programmes of work that

Page 44

the charity is already commiKed to. In this way, the charity can drive greater sustainability for the organisa�on while providing vital funding for our core charitable purposes.

Looking ahead to 2024 — Our aims and goals

• We will con�nue to improve the way we support our staff, working together to review and strengthen our core values and behaviours, introduce a Wellbeing Support Plan and provide greater structure around staff, management and leadership development.

• We will con�nue to manage the Charity as effec�vely and efficiently as possible, u�lising digital development wherever possible, including a new CRM database, to ensure our staff are supported and supporters know that their generous dona�ons are spent on suppor�ng pa�ents.

• We will significantly expand our Pa�ent Support and Advocacy Service across the UK in 2024, enabling us to reach an addi�onal 8,900 dialysis pa�ents over the next two years with emo�onal, prac�cal and financial support.

• We will review our approach to handling inbound contacts to the Charity ensuring a best-in-class 1[st] contact experience that deals with callers needs at the earliest point possible aRer contact.

• We will work in partnership with healthcare teams and the UK Kidney Associa�on to launch and deliver a three-year programme to improve equity of access to the highest quality Advanced Kidney Care Clinics, ensuring wellbeing support at the earliest possible stage aRer diagnosis.

• We will raise our profile in Scotland, working in partnership with healthcare professionals, pa�ents and professional organisa�ons to support more pa�ents and families and increase our wellbeing support services across Scotland.

• We will con�nue to work to increase pa�ent voice and involvement, working with the Na�onal DAYLife Project to increase the number of pa�ents undergoing dialysis at home and engaging in shared care.

• We will con�nue to expand our pa�ent informa�on and educa�on resources, packaging our informa�on around pa�ent pathways, key lifestyle and quality of life domains, and expand our content and use of mul�media, digital and social channels to drive greater awareness and engagement.

• We will recruit a Volunteering Lead and create a “Volunteer Village” ethos at the Charity, which significantly increase the roles for volunteers to engage with the Charity’s ac�vi�es and deliver a model of Peer Support in partnership with healthcare teams and Regions.

• We will significantly grow our Young Adult Service, working in partnership with young adult workers and youth workers to provide tailored support and informa�on appropriate for individuals dealing with the specific challenges at their stage of life.

• We will con�nue to ensure that pa�ents’ views are effec�vely represented and launch a campaign to increase the rate of early detec�on and interven�on for individuals at risk of chronic kidney disease.

Page 45

• We will assess the support available to children, parents and young people living with kidney disease and iden�fy opportuni�es to meet their needs through informa�on, guidance and psychosocial support.

• We will inspire more people to support our work and grow our fundraised income, raising £3.5m in 2024 so we can support more families affected by kidney disease and meet the increasing demand for our services.

Our Finances

Financial review of the year

The Trustees remain aware that we operate in unpredictable �mes, with ongoing complica�ons linked to the cost-of-living crisis and uncertainty in global security. Despite such challenges the Charity has considerably improved services to pa�ents and beneficiaries, supported by growth and diversifica�on in our income streams. Our total income for the year increased by 2% to £3,052,202 (2022: £2,988,810), while total expenditure increased by 23% to £5,429,930 (2022: £4,426,646). The Charity benefiKed from net gains in investments of £1,211,629 (2022: net loss £2,798,092) as a result of an upturn in investment markets at the end of the year. Overall, the net reduc�on in the Charity’s funds totalled £1,166,099 (2022: a reduc�on of £4,235,928).

Income generated increased across a number of income streams, with corporate and event income performing par�cularly well, whilst 2023 turned out to be a slow year for legacy income. Income generated aRer excluding investment and legacy income increased by 58% to £1,861,784 (2022: £1,175,580), this figure includes £178,157 (2022: nil) income from charitable ac�vi�es and merchandise sales of £55,122 (2022: £56,682). This upliR reflects our strategic objec�ve to support more pa�ents and broaden our income streams. Notable funded projects include the Wales expansion (funded by Wales and West U�li�es) and the Money and Energy Service (funded by the Bri�sh Gas Energy Trust).

Overall, our charitable ac�vi�es expenditure increased by 26% in 2023, to £4,503,936 compared to £3,575,799 in 2022. We con�nued to experience an increase in the need for direct/one-to-one pa�ent services, such as counselling, advocacy and direct pa�ent grants. This is understandable in the wake of the cost-of-living crisis and the expansion of our services (notably the expansion in Wales and the introduc�on of a Money and Energy service). This is in line with our strategy to improve the way kidney pa�ents are cared for across the UK with access to the highest quality holis�c care. We also con�nued to ensure that kidney pa�ents had access to high quality and up to date pa�ent informa�on, in hospitals and online.

We con�nued to invest in our fundraising capability to sustain and advance our fundraised income in the future. Again, this is in line with our strategic aim to inspire more people to support our work and grow our fundraised income and develop a mature fundraising porIolio, so we can do more to support our beneficiaries. We have seen posi�ve results from our investment and income has risen to record levels, especially non-legacy income which performed par�cularly well despite challenging market condi�ons. Expenditure on raising voluntary income increased by 11% to £769,179 (2022: £693,227) reflec�ng the ongoing expansion of our fundraising capability.

As of 31 December 2023, our funds totalled £27,527,446 (2022: £28,693,545), of which £27,131,956 (2022: £28,409,720) is unrestricted. Restricted funds totalled £305,303 (2022: £198,648) and

Page 46

endowment funds £90,187 (2022: £85,177). Of the unrestricted amount, £26,700,000 (this includes tangible fixed assets with a net book value of £404,698) is set aside as a designated fund to deliver our grant giving programmes in perpetuity; the balance is free reserves which were £431,956 (2022: £409,720). The Trustees agreed that a transfer of £1,300,000 should be made from the designated fund to the general fund. The transfer was made to off-set the impact of the deficit; the Trustees believe that this is an adequate level required to generate sufficient income to cover the regularly occurring grants and running costs of the charity.

The Trustees have an aspira�onal designated fund reserve policy of £30,000,000. The Trustees acknowledge that the current balance of £26,700,000 is below the aspira�onal target and that this is in part due to the fluctua�on in the investments and as a result of the ongoing investment in the Charity’s growth. The Trustees are sa�sfied that £30,000,000 is appropriate and aKainable. The Trustees are content that current reserves levels are sufficient.

Investment policy and performance

During the year under review, Cazenove Capital Management and Evelyn Partners Investment Management LLP managed the charity’s dual investment porIolio split approximately 48%: 52%, respec�vely. The whole of the small Endowment Fund is also managed by Evelyn Partners. The funds are split with Evelyn Partners opera�ng an ac�ve fund managed approach and Cazenove a passive fund solu�on to diversify the Charity’s investment risk profile. The Investment Managers have full discre�onary powers within certain restric�ons and limita�ons, as delegated by the Trustees, and they report to the Finance and Investment CommiKee on a regular basis. The Finance and Investment CommiKee and the Trustees con�nue to be supported by the advice of Enhance Group (UK) Limited, based in Jersey.

Stock market condi�ons were vola�le throughout the year as a result of nervousness around infla�on; high interest rates and ongoing poli�cal uncertainty surrounding Ukraine and the Middle East. Equity markets were greatly affected, but rallied towards the end of the year, resul�ng in a realised and unrealised increase of circa 4% of funds under management amoun�ng to a £1,211,629 surplus (2022: £2,798,092 deficit). The Trustees are op�mis�c for 2024, but are understanding that markets may remain vola�le in the immediate future.

The investment objec�ve is to achieve a long-term total return as a result of growth in capital and income derived from a diversified porIolio of investment assets with a moderate degree of risk. As of 31 December 2023, the charity’s investments were 68% in equi�es, 20% in fixed interest, 10% in property and 2% in cash.

Kidney Care UK’s investment policy s�pulates there should be no direct exposure to tobacco stocks.

Reserves policy

The Trustees have reviewed the Charity’s needs for reserves in line with the guidance issued by the Charity Commission. For the foreseeable future, the Trustees an�cipate that there will be significant growth in the need for support of renal pa�ents. This is driven by changing demographics and the increasing incidence of renal failure as a propor�on of the popula�on in the UK, along with government spending challenges for the NHS.

For the foreseeable future, within the parameters of its current policies, the charity expects to be able to meet the needs for financial support of pa�ents and their families. The charity expects to be able to sustain its support for, professional, clinical and social carers, the development of services and

Page 47

facili�es, and the provision of equipment for the beKer treatment of kidney pa�ents and their families, and research into the effec�veness of those services and provisions.

Kidney Care UK readily re-deploys elements of its investments to fund posts, projects or research or for cash flow purposes. The Charity relies on investment income and capital apprecia�on to fund dayto-day expenditure in support of its primary charitable objects and con�nues to invest in its growth and transforma�on i.e., improving the quality of life of kidney pa�ents. The Charity could not deliver the help needed to support its beneficiaries without its investment income and Kidney Care UK is therefore not at liberty to deploy invested funds elsewhere without poten�ally incurring a penalty to the future delivery of its primary objec�ve. The Charity’s free reserves are £431,956 as defined in the SORP, which would cover one month of expenditure. The Charity’s investments will remain an essen�al source of income to meet our charitable objects and can be drawn down as needed.

The Charity has set aside a core designated invested reserve fund, the income and capital apprecia�on of which, together with voluntary dona�ons and income arising from other ac�vi�es, will for the foreseeable future provide for the administra�on of the Charity, the needs of our “Objects”, and the deprecia�on of the purchasing power of resources by infla�on. In addi�on, the Charity will seek to retain sufficient surplus resources to mi�gate against the inherent vola�lity of holding investments. The reserves policy and level of the core investment funding is reviewed annually by the Board. Resources in excess of the Designated Reserve are retained as a General Reserve, which the Trustees will seek to apply appropriately over the short term.

Going Concern

The ongoing war in Ukraine, uncertainty in the Middle East and the unknown impact of sustained high interest rates does pose some risk to the short-term value of investments in 2024. However, our approach remains to take a long-term view of our investments and we remain confident that the steps and processes we have put in place will allow us to ride out the con�nued vola�lity and support a sustainable growth plan. As a result, our Trustees have reviewed our financial posi�on and plans along with our risk management in light of the current environment and have a reasonable expecta�on that the charity has adequate resources to con�nue in opera�onal existence for the foreseeable future. For this reason, they con�nue to adopt the going concern basis in preparing the financial statements. Further details regarding the adop�on of the going concern basis can be found in the Accoun�ng Policies.

Grant Making

Kidney Care UK makes grants to both hospitals, to fund innova�on and quality improvements in kidney pa�ent care, and to help pa�ents struggling to make ends meet. Both schemes are managed in a formal and consistent process, according to a clear and comprehensive set of guidelines. Hospital grants applica�ons are formally peer reviewed by the Grants CommiKee, containing experts in their field, and scored against clearly defined and published guidelines. The CommiKee makes a recommenda�on for funding to the Board for their review and approval. In all instances where there is a conflict of interest, the CommiKee Member is excluded from any discussion and decision.

Page 48

Our Structure, Governance and Management

Structure

Kidney Care UK is a charitable company limited by guarantee, incorporated on 29th September 1975. The company was established under a Memorandum of Associa�on which establishes it objects and powers and is governed under its Ar�cles of Associa�on. The company is registered as a company in England and Wales, registra�on number 1228114. Kidney Care UK is registered as a charity with the Charity Commission for England and Wales, charity number 270288 and in Scotland with the Office of the ScoPsh Regulator, registra�on number SC048198. In the event of the company being wound up members are required to contribute £10.

Trustees

The Board of Trustees is legally responsible for direc�ng our affairs. They are Directors of the company and serve for renewable terms of three years, up to a maximum of nine years. Our Ar�cles mandate that the Board should be between 8 and 16 members and the Charity considers that 12 is the op�mum number of Board members to service the CommiKees of the Board. As at the date of signing the Charity had a total of 14 Trustees. The Board have a wide range of skills, knowledge and experience including clinical and professional. We monitor the mix of skills and length of service to ensure that we maintain a good balance and recruit new trustees in a �mely fashion. The trustees who served during the year are detailed on page 53.

The Board appoints all new Trustees on the advice of a Nomina�ons CommiKee, and we recruit Trustees through a process of adver�sement, applica�on and interviews, and on a selec�on criterion that ensures a broad range of relevant skills, experience and diversity is maintained. We offer a tailored induc�on programme and provide further updates and training as needed. The Board makeup is reviewed annually at Board level.

The Board of Kidney Care UK are commiKed to good governance and recognise the importance of con�nued development. Following a full external governance review in 2019, the Charity conducts an annual Board self-evalua�on survey, which along with any changes to the Governance Code, results in an annual Board Governance Development Plan, ensuring a culture of ongoing review and improvement. Changes to the Charity Commission Governance Code, published in December 2020, were reviewed by the Governance, Strategy & Risk CommiKee in 2021 and ac�ons as a result were reflected in the annual plan to ensure con�nued compliance both in leKer and spirit.

Decision making

The Board of Trustees meets four �mes a year to regularly review Kidney Care UK’s general policies, strategy, budget and performance. The Board delegates the day-to-day management of the Charity to the Chief Execu�ve and Senior Management Team. Specific responsibili�es are delegated to four Board CommiKees, under terms of reference agreed by the Board and which report back to the Board on a regular basis. All CommiKees are advisory and decision-making authority is retained by the full Board.

• Audit and Risk CommiKee. This CommiKee is responsible for ensuring the Board fulfils its legal, ethical, and func�onal responsibili�es through effec�ve governance. This CommiKee reviews the effec�veness of the system of internal control, governance and

Page 49

risk management and the adequacy of external audit services liaising with the Finance and Investment CommiKee where required. The commiKee meets twice a year.

• Finance and Investment CommiKee. This CommiKee is responsible for ensuring the effec�ve financial stewardship of the Charity and the management of the investment porIolio. This includes reviewing and ensuring our ESG approach is regularly considered and discussed at the Board. It makes recommenda�ons to the Board on plans and budgets and monitors performance against these, reviews the Annual Report and Accounts. It recommends investment policy and oversees its effec�ve implementa�on, ensuring compliance with regulatory requirements and Kidney Care UK’s governing document. The commiKee meets four �mes a year.

• Grants CommiKee. The Grants CommiKee meets up to twice a year and receives and considers all applica�ons for grants of more than £10,000 from NHS Trusts and other organisa�ons, such as local kidney pa�ent associa�ons and the UK Renal Registry. It advises the Board on which grants should be approved. The CommiKee also regularly reviews Kidney Care UK’s grant making policies. It is currently the only commiKee which includes lay members.

• Staffing and Remunera�on CommiKee. The CommiKee is responsible for suppor�ng the Board in determining the remunera�on and terms and condi�ons of the Chief Execu�ve, other SMT members and employees of the charity, and for overseeing the development and implementa�on of suitable human resources policies and procedures. The commiKee meets twice a year.

Key Management and Staff Remunera�on

The Senior Management Team is responsible for the day-to-day running of the Charity and comprises the Chief Execu�ve, and the Directors of Policy, Fundraising, Marke�ng and Communica�ons, Finance, and Pa�ent Support.

The pay of the Charity’s Key Management Personnel is reviewed annually by the Board, based on market rates and benchmarks, personal performance and scope and complexity of the role.

Volunteers

The Board and Senior Management Team are supported and advised on issues affec�ng pa�ents by our Pa�ent Advisory Group (PAG), made up of kidney pa�ents and carers, many of whom are officers of local kidney pa�ent associa�ons. PAG members, like Trustees, are volunteers and receive no remunera�on, only expenses.

Our Risk Management

The Board of Trustees has overall responsibility for risk management at Kidney Care UK. This includes sePng the risk appe�te for the Charity (formal risk appe�tes are codified in the Charity’s risk register), ensuring that there are reasonable procedures in place for the preven�on and detec�on of major risks and ensuring that risk procedures are reviewed when issues arise. The Board formally review the Risk Policy and Register twice a year. The Board considers risks to be anything that can adversely affect our ability to achieve our objec�ves for people affected by kidney disease, sustain our opera�ons, maintain our reputa�on or meet legal and regulatory requirements. The Charity maintains a suite of core

Page 50

organisa�onal policies, covering all aspects of its work and management, which are subject to a formal, regular review cycle and supported by our commiKee structure.

The Board are supported by the Audit and Risk CommiKee (A&R) which plays a key role in overseeing management of our principal risks and provide assurance to the Board that we have adequate risk management systems and mi�ga�ng ac�ons in place. The CommiKee undertakes twice yearly risk reviews and the Senior Management Team monthly mee�ngs, chaired by the Chief Execu�ve, oversee a comprehensive annual planning and budge�ng process, performance monitoring through key performance indicators and a regular review and monitor of key strategic and opera�onal risks. The Board consider this an effec�ve approach to evaluate significant risks to the Charity, establish effec�ve controls and determine necessary and prompt ac�on.

Principal Risks Iden*fied and Controls

Data and Informa�on Security

We have a dedicated Data and IT Manager who ensures that policies and procedures are in place to protect staff, supporter and beneficiaries’ personal data, oversee regular staff training and ensure we comply with the highest standards s�pulated in guidelines and regula�ons. The Charity regularly reviews its data protec�on and privacy policies and conducts security audits with independent thirdparty organisa�ons to ensure its cyber security is robust. In 2023, we conducted our regular biennial penetra�on tes�ng to ensure that our security systems and protocols were sufficient and were pleased that only low risks were iden�fied. As a result of the increased threat from cyber-aKacks it has been agreed that independent, external penetra�on tes�ng will now be conducted annually. In 2023 we also aKained the Cyber Essen�als accredita�on and recruited a Data and IT Officer to ensure we maintained the Charity’s high levels of security.

Service Quality in Pa�ent Care

Kidney Care UK’s key risk is that pa�ents receiving support from the Charity suffer harm or ineffec�ve care. The Charity has a robust safeguarding policy, including a Designated Safeguarding Officer and Deputy Safeguarding Officer, the Pa�ent Services Team meets quarterly and receives regular highquality training on areas such as safeguarding and Equality and Diversity, and the Charity has a published complaints policy and log, which is regularly reviewed by the SMT and the Board, along with pa�ent and carer feedback and incident repor�ng. Our counselling service is staffed by fully qualified and accredited counsellors who adhere to the BACP guidelines and regulatory framework. We con�nue to strengthen our Safeguarding governance framework, and in 2023 appointed a named Trustee to act as the Board Safeguarding Lead.

Investment Performance

Kidney Care UK’s investments are managed on a total return basis. The Trustees consider variability of returns on the Charity’s investment porIolio and a significant drop in the value of the porIolio to cons�tute the Charity’s principal financial risk. A 10% drop in the value of the porIolio triggers the discre�onary investment managers and the finance advisors to enter immediate discussions with the Finance and Investment CommiKee. Investment managers and our financial advisors produce regular reports (quarterly) to the Finance and Investment CommiKee, which in turn reports quarterly to the Board of Trustees. The investment porIolio is divided between two investment managers (one ac�ve and one passive) to reduce the Charity’s investment risk profile, and the Board have agreed a medium

Page 51

risk appe�te. In 2022, the Trustees agreed to strengthen our alignment with ESG investment principles, but through a progressive approach that does not alter the primary objec�ve of protec�ng and responsible management of the Charity’s current capital assets. The Finance and Investment CommiKee are charged with taking this programme of work forward.

Fundraised Income

Kidney Care UK’s strategic growth is dependent on achieving fundraising targets. The organisa�on has developed a fundraising strategy that looks to realise a diverse range of funding opportuni�es and a mature, balanced fundraising programme. We have strengthened the knowledge and skills in the fundraising team to enable delivery of our strategy. Monitoring of actual income to budget and forecast is achieved by a monthly review of reports by senior management and with oversight by the Finance and Investment CommiKee. Kidney Care UK regularly reviews its fundraising procedures to ensure compliance with the Fundraising Code of Prac�ce. There were no iden�fied failures in compliance with this Code, nor any complaints received by the charity in respect of fundraising in the year. Kidney Care UK protects vulnerable people and other members of the public by ensuring that its fundraising ac�vi�es are not considered to be an unreasonable intrusion on a person’s privacy or an unreasonably persistent approach and do not place undue pressure on a person to give money.

Loss of Key Staff

In common with most small and medium sized chari�es, Kidney Care UK is at risk of performance challenges through the loss of key staff. The Charity’s transforma�on in recent years has allowed us to reduce this risk by developing greater sustainability through increasing staffing for key roles. Having strengthened the Senior Management Team in 2022, we have con�nued (funds permiPng) to increase staff numbers in areas where the pressure of increasing work volumes and threat of “single points of failure” or lack of segrega�on of du�es, increase our risks. In 2023 we appointed a Data and IT Officer, a Finance Assistant, and a Volunteering lead for the Charity, as well as strengthening leadership structures in our Pa�ent Support Services. We also introduced our first Staff Engagement Survey in 2023 and were pleased to achieve an 82% Staff Engagement Index score, as well as reviewing our staff benefits package and launching an enhanced package in January 2024.

Page 52

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS

For the year ended 31 December 2023

Trustees Graham Lipkin MB ChB, BSc, MD, FRCP (UK) (Chair) Jonathan Michael MB BS FRCP, FKC (Chair – resigned 17 March 2023) Sarah Hillary (Chair of Audit and Risk CommiKee) Alison Burnapp RN MA (resigned 17 March 2023) Patricia Gooden (resigned 20 March 2023) Angela Griffiths (Chair of Staffing and Remunera�on CommiKee) Amar Radia ACA, MA (Cantab) William Richard Caldwell Grainne Walsh MSc, BSc, DipHe(Nurs), RSCN (Chair of Grants CommiKee) Robert Lant (Chair of Finance and Investment CommiKee) Sally Hulton MD, FRCPCH, MBBCh Michael Zelouf Lewis Temple (appointed 1 May 2023) John Henry Brown MD, FRCP, FRCPI (appointed 1 May 2023) Shivani Sharma CPsychol (appointed 1 November 2023) Caroline Price (appointed 1 November 2023) Madeleine Warren (appointed 1 November 2023)

Company Registered 1228114 (England and Wales) Number Charity Registered Number 270288 (England and Wales) SC048198 (Scotland) Registered Office and 3 The Windmills, St Mary's Close, Turk Street, Alton, Opera*ng Office Hampshire, GU34 1EF Chief Execu*ve Paul Bristow Senior Management Team Paul Bristow Fiona Loud Laurie Cuthbert Sarah Oakley CharloKe Donnelly (appointed 31 March 2023)

Page 53

Company Secretary	Southern Secretarial Services Ltd, Wey Court West,
	Union Road, Farnham, Surrey, GU9 7PT
Auditors	Kreston Reeves, 9 Donnington Park, 85 Birdham Road,
	Chichester, PO29 7AJ
Bankers	Lloyds TSB PLC, 75 Castle Street, Farnham, Surrey, GU9 7LT
Investment Managers	Cazenove Capital Management, 12 Moorgate, London EC2R
	6DA
	Evelyn Partners Investment Management LLP (formally
	Smith & Williamson Investment Management LLP), 25
	Gresham
	Street, London EC2V 7BG
Investment Advisers	Enhance Group Limited, 3rdFloor, 29/31 Esplanade, St Helier,
	Jersey JE2 3QA

Page 54

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2023

The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' report including the Strategic report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles of the Charities SORP (FRS 102);

• make judgments and accounting estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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 Companies Act 2006. 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.

Disclosure of information to auditors

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that so far as that Trustee is aware, there is no relevant audit information of which the charity's auditors are unaware, and that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charity's auditors are aware of that information.

In approving the Trustees’ Annual Report, we also approve the Strategic Report included therein, in our capacity as Company Directors.

Approved and authorised for issue by the Trustees and signed on their behalf by:

................................................ Dr Graham Lipkin MB ChB, BSc, MD, FRCP (UK) Chair of Trustees Date: 18 June 2024

Page 55

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

Opinion

We have audited the financial statements of The British Kidney Patient Association t/a Kidney Care UK (the 'charity') for the year ended 31 December 2023 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the charitable company's affairs as at 31 December 2023 and of its incoming resources and application of resources, including its income and expenditure for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Page 56

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK (CONTINUED)

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the Trustees' report including the Strategic report for the financial year for which the financial statements are prepared is consistent with the financial statements.

• the Trustees' report and the Strategic report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report including the Strategic report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of Trustees' remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Page 57

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK (CONTINUED)

Auditors' responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Capability of the audit in detecting irregularities, including fraud

The objectives of our audit are to identify and assess the risks of material misstatement of the financial statements due to fraud or error; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud or error; and to respond appropriately to those risks.

Based on our understanding of the charity and industry, and through discussion with the directors and other management (as required by auditing standards), we identified that the principal risks of non-compliance with laws and regulations related to health and safety, anti-bribery and employment law. We considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006, 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. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to: posting inappropriate journal entries to increase income or reduce expenditure, management bias in accounting estimates and judgemental areas of the financial statements such as accounting treatment of grants awarded not yet claimed and accounting for legacies receivable. Audit procedures performed by the engagement team included:

• Discussions with management and assessment of known or suspected instances of non-compliance with laws and regulations (including health and safety) and fraud; and

• Assessment of identified fraud risk factors; and

• Challenging assumptions and judgments made by management in its significant accounting estimates; and

• Performing analytical procedures to identify and unusual or unexpected relationships, including related party transactions, that may indicate risks of material misstatement due to fraud; and

• Confirmation of related parties with management, and review of transactions throughout the period to identify any previously undisclosed transactions with related parties outside the normal course of business; and

• Reading minutes of meetings of those charged with governance; and

• Review of significant and unusual transactions and evaluation of the underlying financial rational supporting the transactions; and

• Identifying and testing journal entries, in particular any manual entries made at the year end for financial statement preparation; and

Page 58

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK (CONTINUED)

• Performing substantive procedures on grant approvals at board level, progress of conditions being met and identification of grants not recognised that may indicate risks of material misstatement due to fraud; and

• Confirmation of legacy estimations susceptible to fraud or irregularity from solicitors.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion of the effectiveness of the charitable company's internal control.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Trustees.

• Conclude on the appropriateness of the Trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitable company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditors' report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Auditors' report. However, future events or conditions may cause the charitable company to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Page 59

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK (CONTINUED)

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees, as a body, in accordance with regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members and Trustees those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Kreston Reeves LLP

Chartered Accountants Chichester

Date: 2 August 2024

Kreston Reeves LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.

Page 60

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2023

Note Income and endowments from: Donations and legacies 4 Charitable activities 5 Other trading activities 6 Investments 7 Total income and endowments Expenditure on: Raising funds 8,9 Charitable activities 10 Total expenditure Net income / (expenditure) before net (losses) / gains on investments Net (losses) / gains on investments Net income / (expenditure) Transfers between funds 22 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward	Endowment funds 2023 £ - - - 2,102 2,102 72 2,030 2,102 - 5,010 5,010 - 5,010 85,177 5,010 90,187	Restricted funds 2023 £ 383,627 178,157 - - 561,784 - 410,095 410,095 151,689 - 151,689 (45,034) 106,655 198,648 106,655 305,303	Unrestricted funds 2023 £ 1,723,983 - 55,122 709,211 2,488,316 925,922 4,091,811 5,017,733 (2,529,417) 1,206,619 (1,322,798) 45,034 (1,277,764) 28,409,720 (1,277,764) 27,131,956	Total funds 2023 £ 2,107,610 178,157 55,122 711,313 3,052,202 925,994 4,503,936 5,429,930 (2,377,728) 1,211,629 (1,166,099) - (1,166,099) 28,693,545 (1,166,099) 27,527,446	Total funds 2022 £ 2,234,674 - 58,682 695,454 2,988,810 850,847 3,575,799 4,426,646 (1,437,836) (2,798,092) (4,235,928) - (4,235,928) 32,929,473 (4,235,928) 28,693,545

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

The notes on pages 65 to 92 form part of these financial statements.

Page 61

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK (A company limited by guarantee) REGISTERED NUMBER: 1228114

BALANCE SHEET AS AT 31 DECEMBER 2023

Note Fixed assets Tangible assets 17 Investments 18 Current assets Debtors 19 Cash at bank and in hand Creditors: amounts falling due within one year 20 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year 21 Total net assets	563,845 618,754 1,182,599 (933,841)	2023 £ 404,698 27,020,576 27,425,274 248,758 27,674,032 (146,586) 27,527,446	915,284 272,179 1,187,463 (758,827)	2022 £ 387,650 28,042,921 28,430,571 428,636 28,859,207 (165,662) 28,693,545

Page 62

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK (A company limited by guarantee) REGISTERED NUMBER: 1228114

BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2023

Note Charity funds Endowment funds 22 Restricted funds 22 Unrestricted funds 22 Total funds	2023 £ 90,187 305,303 27,131,956 27,527,446	2022 £ 85,177 198,648 28,409,720
		28,693,545

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................

Mr Robert Lant

Chair of Finance and Investment Committee Date: 18 June 2024

The notes on pages 65 to 92 form part of these financial statements.

Page 63

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2023

Cash flows from operating activities Net cash used in operating activities Cash flows from investing activities Bank interest Dividend income Purchase of tangible fixed assets Net proceeds from sale of investments Purchase of investments Net cash provided by investing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year The notes on pages 65 to 92 form part of these financial statements	2023 £ (2,542,156) 1,181 703,891 (50,315) 7,147,631 (5,499,154) 2,303,234 (238,922) 1,322,347 1,083,425	2022 £ (2,913,487) 38 695,416 (20,708) 6,561,736 (4,543,899) 2,692,583 (220,904) 1,543,251 1,322,347

Page 64

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1. General information

The company is a charitable company limited by guarantee, incorporated in England and Wales. The trustees on page 1 are also members of the company. In the event of the company being wound up, the liability in respect of the guarantee is limited to £10 per member.

The registered office is 3 The Windmills, St Mary's Close, Turk Street, Alton, GU34 1EF.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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 of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The British Kidney Patient Association t/a Kidney Care UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Going concern

The Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis in preparing the annual financial statements. The continuing impact of the cost of living crisis has been included in the charity's forecasting and in the planning of the future and the going concern assumption takes this into consideration.

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Page 65

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

2. Accounting policies (continued)

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

2.5 Government grants

Income from government grants is recognised when the Charity has met the conditions or incurred the expenditure attaching to the grant and it is probable that the grant will be received.

2.6 Interest receivable

Interest on funds held on deposit 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 institution with whom the funds are deposited.

2.7 Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

2.8 Tangible fixed assets and depreciation

Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Page 66

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

2. Accounting policies (continued)

2.8 Tangible fixed assets and depreciation (continued)

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following bases:

• Freehold property 50 years straight line - Fixtures and fittings 10 years straight line - Office equipment 3 years straight line

2.9 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

2.10 Debtors

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

2.11 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.12 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

A contingent liability is identified and disclosed for those grants resulting from:

• a possible obligation which will only be confirmed by the occurence of one or more uncertain future events not wholly within the trustees' control: or

• a present obligation following a grant offer where settlement is either not considered probable, or

• the amount has not been communicated in the grant offer and that amount cannot be estimated reliably.

Page 67

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

2. Accounting policies (continued)

2.13 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.

2.14 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.15 Fund accounting

General funds are unrestricted funds which are available 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.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Endowment funds are funds, the income from which, are to be used in accordance with specific restrictions imposed by donors. The cost of raising and administrating such funds are charged against the specific fund. The aim and use of the endowment fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Page 68

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

3. Critical accounting estimates and areas of judgment

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The 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 are discussed below.

Critical areas of judgment:

Legacies receivable

The Charity only recognises legacy income when it is certain to be received and can be measured or estimated with sufficient reliability. Estimations of legacy income may be based on a solicitors valuation of an estate and therefore adjustments may need to be made following actual receipts. Therefore some amounts included in the financial statements are estimations.

Grants committed

The Charity recognises grants committed as a contingent liability once the grant has been approved by the Grants Committee. When the conditions of the grant are achieved by all parties, the grant is recognised as a creditor in the financial statements. A judgement is made to determine that all conditions have been satisfied.

Page 69

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

4. Income from donations and legacies

Donations Legacies Total 2023 Donations Legacies Total 2022 5. Income from charitable activities Direct patient support 6. Income from other trading activities Income from non charitable trading activities Non-charitable trading - Merchandise sales	Restricted funds 2023 Unrestricted funds 2023 £ £ 383,627 1,244,878 - 479,105 383,627 1,723,983 Restricted funds 2022 Unrestricted funds 2022 £ £ 215,480 901,418 - 1,117,776 215,480 2,019,194 Restricted funds 2023 Total funds 2023 £ £ 178,157 178,157 Unrestricted funds 2023 £ 55,122	Total funds 2023 £ 1,628,505 479,105
		2,107,610
		Total funds 2022 £ 1,116,898 1,117,776
		2,234,674
		Total funds 2022 £ -
		Total funds 2023 £ 55,122

Page 70

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

6. Income from other trading activities (continued)

Income from non charitable trading activities (continued)

	Unrestricted	Total
	funds	funds
	2022	2022
	£	£
Non-charitable trading - Merchandise sales	58,682	58,682

7. Investment income

Income from listed investments Investment income - cash Total 2023 Income from listed investments Investment income - cash Total 2022	Endowment funds 2023 Unrestricted funds 2023 £ £ 2,102 708,030 - 1,181 2,102 709,211 Endowment funds 2022 Unrestricted funds 2022 £ £ 1,911 693,505 - 38 1,911 693,543	Total funds 2023 £ 710,132 1,181
		711,313
		Total funds 2022 £ 695,416 38
		695,454

8. Investment management costs

	Endowment	Unrestricted	Total
	funds	funds	funds
	2023	2023	2023
	£	£	£
Investment management fees	72	156,743	156,815

Page 71

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

8. Investment management costs (continued) Unrestricted funds 2022 £ Investment management fees 157,620 9. Expenditure on raising funds Costs of raising voluntary income Unrestricted funds 2023 £ Costs of raising voluntary income 214,337 Costs of raising voluntary income - wages and salaries 64,308 Costs of raising voluntary income - NI 5,969 Costs of raising voluntary income - pension costs 4,334 Allocated centrally incurred staff costs 480,231 769,179	Total funds 2022 £ 157,620
	Total funds 2023 £ 214,337 64,308 5,969 4,334 480,231
	769,179

Page 72

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

9. Expenditure on raising funds (continued)

Costs of raising voluntary income (continued)

Costs of raising voluntary income Allocated centrally incurred staff costs	Unrestricted funds 2022 £ 224,187 469,040 693,227	Total funds 2022 £ 224,187 469,040
		693,227

10. Analysis of expenditure on charitable activities

Summary by fund type

Direct patient support Direct patient support	Endowment funds 2023 £ 2,030 Endowment funds 2022 £ 1,911	Restricted funds 2023 Unrestricted funds 2023 £ £ 410,095 4,091,811 Restricted funds 2022 Unrestricted funds 2022 £ £ 51,714 3,522,174	Total 2023 £ 4,503,936
			Total 2022 £ 3,575,799

Page 73

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

11. Analysis of expenditure by activities

Direct patient support Direct patient support Analysis of direct costs	Activities undertaken directly 2023 £ 2,215,837 Activities undertaken directly 2022 £ 1,374,342	Grant funding of activities 2023 £ 1,244,391 Grant funding of activities 2022 £ 1,296,022	Support costs 2023 £ 1,043,708 Support costs 2022 £ 905,435	Total funds 2023 £ 4,503,936
				Total funds 2022 £ 3,575,799

Staff costs Counselling Advocacy Policy service Patient information Other staff costs Total 2023	Direct patient support 2023 £ 1,242,017 9,586 276,525 58,934 504,120 124,655 2,215,837	Total funds 2023 £ 1,242,017 9,586 276,525 58,934 504,120 124,655
		2,215,837

Page 74

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

11. Analysis of expenditure by activities (continued)

Analysis of direct costs (continued)

Direct patient support 2022 £ Staff costs 917,424 Counselling 16,173 Advocacy 28,438 Policy service 66,437 Patient information 332,006 Other staff costs 13,864 Total 2022 1,374,342	Total funds 2022 £ 917,424 16,173 28,438 66,437 332,006 13,864
	1,374,342

Staff costs comprise wages and salaries, social security costs and pension costs. These are allocated across the different services provided in the preparation of the key financial performance indicators in the annual report.

Analysis of support costs

Staff costs Governance Finance Information Technology Human Resources Premises and Facilities Communications Total 2023	Direct patient support 2023 £ 597,478 61,471 12,107 122,285 27,340 124,200 98,827 1,043,708	Total funds 2023 £ 597,478 61,471 12,107 122,285 27,340 124,200 98,827
		1,043,708

Page 75

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

11. Analysis of expenditure by activities (continued)

Analysis of support costs (continued)

Direct patient support 2022 £ Staff costs 577,311 Governance 37,800 Finance 12,689 Information Technology 95,182 Human Resources 25,720 Premises and Facilities 111,717 Communications 45,016 Total 2022 905,435	Total funds 2022 £ 577,311 37,800 12,689 95,182 25,720 111,717 45,016
	905,435

Staff costs comprise wages and salaries, social security costs and pension costs. These are allocated across the different services provided in the preparation of the key financial performance indicators in the annual report.

12. Analysis of grant funding activities

Grants - patient support Grants - patient support	Grants to Institutions 2023 £ 438,226 Grants to Institutions 2022 £ 547,856	Grants to Individuals 2023 £ 806,165 Grants to Individuals 2022 £ 748,166	Total funds 2023 £ 1,244,391
			Total funds 2022 £ 1,296,022

Page 76

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

S TO THE FINANCIAL STATEMENTS HE YEAR ENDED 31 DECEMBER 2023
Grants by type Post funding, projects and equipment Dialysis freedom Small grants Grants to patients Research/Development Mount Cook Total grants	2023 £ 302,318 48,420 14,200 806,165 39,688 33,600 1,244,391	2022 £ 405,866 40,145 18,970 748,166 56,350 26,525
		1,296,022

Page 77

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

Grants by Institution Alder Hey Children's Hospital Altnagelvin Hospital Barts Health NHS Trust BPS (British Psychological Society) Renal Psychologists Special Interest Group Bristol Royal Hospital for Children Dialysis Freedom Evelina Children's Hospital Great Ormond Street Hospital for Children Guy's Hospital King's College Hospital Leeds General Infirmary Leeds Teaching Hospital Leicester General Hospital Mount Cook Newcastle, Freeman Hospital Northern General - Sheffield Nottingham University Hospital NHS Trust Other grants PNNG Paediatric Nephrology Group Queen Alexandra Hospital - Wessex Kidney Centre Queen's Medical Centre, Nottingham Queen's University Hospital Belfast Renal Psychological Therapists Renal Special Interest Group Royal Belfast Hospital for Sick Children Royal Manchester Children's Hospital Royal Stoke University Hospital Small grants Southampton Children's Hospital Southend Hospital - Mid and South Essex Foundation Trust The British Dietetic Association University Hospital of Wales University Hospital of Wales Paediatric Unit University Hospital Southampton University of Derby University of Manchester York & Scarborough Teaching Hospital Young Adult Kidney Group (YAKG) Lapsed or cancelled grants for prior years Total grants to institutions	2023 £ 4,000 - - 1,500 2,500 48,420 3,000 3,000 2,162 - 4,000 3,000 2,000 33,600 2,000 - 3,000 60,548 2,500 - 10,350 54,814 4,000 - 4,596 4,000 - 14,540 - 107,002 4,000 2,231 - 3,000 14,534 - 75,000 1,000 (36,071) 438,226	2022 £ - 99,868 53,854 - - 40,145 10,000 17,200 - 26,223 - - - 26,525 - 98,154 - 52,976 1,777 50,659 - - - 16,000 - - 40,553 18,970 95,741 - - - 67,542 - - 16,089 - 2,000 (186,420) 547,856

Page 78

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

13. Taxation

The Association is a charity and is entitled to exemption from taxation on its charitable income and profits by virtue of Section 505 of the Income and Corporation Taxes Act 1988.

14. Auditors' remuneration

The auditors' remuneration amounts to an auditor fee of £16,060 ( 2022 - £16,600 ) , and statutory accounts preparation of £2,500 (2022 - £ -).

15. Staff costs

Wages and salaries Social security costs Pension costs	2023 £ 2,058,627 196,691 139,019 2,394,337	2022 £ 1,704,632 164,851 94,292
		1,963,775

The average number of persons employed by the Charity during the year was as follows:

Grants and patient aid (including support costs) Fundraising Advocacy service Counselling service Policy service Management and administration	2023 No. 10 12 22 5 3 19 71	2022 No. 7 13 18 4 3 11
		56

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

	2023	2022
	No.	No.
£60k - £70k	1	1
£70k - £80k	1	1
£80k - £90k	1	-
£100k - £110k	1	1

The key management personnel of the charity comprise the trustees, the Chief Executive Officer, Policy Director, Director of Marketing and Communications, Finance Director and Director of Patient Support Services. The total employee benefits of the key management personnel of the charity were £390,774 (2022: £330,768) and employer pension contributions £25,546 (2022: £20,816).

Page 79

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

16. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2022 - £NIL).

During the year ended 31 December 2023, expenses totalling £2,730 were reimbursed or paid directly to 3 Trustees (2022 - £109 to 7 Trustees).

There is a total of £2,429 (2022: £2,419) paid by the charity in relation to trustee indemnity insurance on behalf of trustees.

Page 80

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

17. Tangible fixed assets

Cost or valuation At 1 January 2023 Additions Disposals At 31 December 2023 Depreciation At 1 January 2023 Charge for the year On disposals At 31 December 2023 Net book value At 31 December 2023 At 31 December 2022	Freehold property £ 395,595 - - 395,595 70,138 4,510 - 74,648 320,947 325,457	Fixtures and fittings £ 86,301 21,331 (2,500) 105,132 55,917 6,483 (2,500) 59,900 45,232 30,384	Office equipment £ 129,132 28,984 (30,257) 127,859 97,323 22,274 (30,257) 89,340 38,519 31,809	Total £ 611,028 50,315 (32,757) 628,586 223,378 33,267 (32,757) 223,888 404,698 387,650

The Charity's premises were acquired in 2011. The land value was £100,000.

Page 81

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

18. Fixed asset investments

Cost or valuation At 1 January 2023 Additions Disposals Revaluations At 31 December 2023 Net book value At 31 December 2023 At 31 December 2022	Listed investments £ 28,042,921 5,499,154 (7,733,128) 1,211,629
	27,020,576
	27,020,576
	28,042,921

. Investments at market value comprise:

UK 2023 £ Listed investments 10,895,065 Cash held by investment managers 465,671 Total 2023 11,360,736 The historical cost of the investments total £18,105,169 (2022: £24,532,473). Fixed interest Equities Property Alternatives Cash held by investment managers	Overseas 2023 £ 15,659,840 - 15,659,840 2023 £ 5,374,092 18,416,723 2,090,357 673,733 465,671 27,020,576	Total funds 2023 £ 26,554,905 465,671 27,020,576 2022 £ 3,638,655 19,753,831 2,628,684 971,583 1,050,168 28,042,921

Page 82

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

19. Debtors

Due within one year Trade debtors Other debtors Prepayments and accrued income 20. Creditors: Amounts falling due within one year Trade creditors Accruals and deferred income Other taxation and social security Other creditors Grants payable 21. Creditors: Amounts falling due after more than one year Grants payable	2023 £ 42,671 321,707 199,467 563,845 2023 £ 268,262 199,406 11,769 22,096 432,308 933,841 2023 £ 146,586	2022 £ - 849,360 65,924
		915,284
		2022 £ 124,367 50,968 - 20,323 563,169
		758,827
		2022 £ 165,662

Page 83

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

22. Statement of funds

Statement of funds - current year

Unrestricted funds Designated funds Designated Fund General Fund Total Unrestricted funds Endowment funds Endowment Fund	Balance at 1 January 2023 £ 28,000,000 409,720 28,409,720 85,177	Income £ - 2,488,316 2,488,316 2,102	Expenditure £ - (5,017,733) (5,017,733) (2,102)	Transfers in/out £ (1,300,000) 1,345,034 45,034 -	Gains/ (Losses) £ - 1,206,619 1,206,619 5,010	Balance at 31 December 2023 £ 26,700,000
						431,956
						27,131,956
						90,187

Page 84

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

22. Statement of funds (continued)

Restricted funds Kidney Machine Children and Young activity breaks Kidney Kitchen My Renal Care Patient Information Exeter and District KPA British Gas Energy Trust Wales and West Shared Care Scotland Northern Ireland Other Total Restricted Funds Total of funds	34,882 - 45,034 15,000 87,200 16,532 - - - - - - 198,648 28,693,545	- 51,271 - - 166,916 - 148,288 178,157 3,169 2,000 9,208 2,775 561,784 3,052,202	- (35,368) - - (71,985) (3,334) (106,874) (178,157) (3,169) (2,000) (9,208) - (410,095) (5,429,930)	- - (45,034) - - - - - - - - - (45,034) -	- - - - - - - - - - - - - 1,211,629	34,882 15,903 - 15,000 182,131 13,198 41,414 - - - - 2,775
						305,303
						27,527,446

Page 85

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

22. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds Designated funds Designated Fund General funds General Fund Total Unrestricted funds Endowment funds Endowment Fund	Balance at 1 January 2022 £ 30,000,000 2,802,743 32,802,743 91,848	Income £ - 2,771,419 2,771,419 1,911	Expenditure £ - (4,373,021) (4,373,021) (1,911)	Transfers in/out £ (2,000,000) 2,000,000 - -	Gains/ (Losses) £ - (2,791,421) (2,791,421) (6,671)	Balance at 31 December 2022 £ 28,000,000
						409,720
						28,409,720
						85,177

Page 86

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

22. Statement of funds (continued)

Restricted funds Kidney Machine Children and Young activity breaks The Advocacy Officer Fund Kidney Kitchen My Renal Care Patient Information Exeter and District KPA Hardship, welfare and benefits Scotland Total Restricted Funds Total of funds	34,882 - - - - - - - - 34,882 32,929,473	- 1,221 11,600 45,034 15,000 90,200 20,000 21,200 11,225 215,480 2,988,810	- (1,221) (11,600) - - (3,000) (3,468) (21,200) (11,225) (51,714) (4,426,646)	- - - - - - - - - - -		- - - - - - - - - - (2,798,092)	34,882 - - 45,034 15,000 87,200 16,532 - -
							198,648
							28,693,545

Page 87

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

22. Statement of funds (continued)

Designated funds represent amounts held as tangible fixed assets and sums that the Trustees have set aside to be used for the payment of future regularly occurring grants and running costs. These sums are not fully committed at the balance sheet date and are held as investments to generate income to facilitate future grant payments.

Following a review of the current commitments of the charity, and taking into account the advice of our investment fund managers, it was agreed that the designated fund should reduce to £26,700,000 following a transfer from the designated fund to the unrestricted fund of £1,300,000. The transfer was made to off-set the impact of the investment movements; the Trustees believe that this is an adequate level required to generate sufficient income to cover the regularly occurring grants and running costs, leaving the balance on Operating Funds to be expended over the short term.

The Endowment Fund is an endowment received from Chris Perrot Critical Illness Trust. The income from the Endowment Fund is also used to provide holidays for children with kidney problems.

The Kidney Machine Fund is from a specific legacy bequeathed for the provision of dialysis machines.

The Children and Young Activity Breaks Fund relates to specific donations received by the Charity to help fund activity breaks for children and young adults.

The Kidney Kitchen Fund relates to income received specifically to fund the work and development of patient information related to the Kidney Kitchen.

My Renal Care Fund relates to communication support for a larger bid to NHSX by Wessex Kidney Centre to promote and develop the MyRenalCare app.

The Patient Information Fund relates to specific donations received to help us develop and improve our patient information services, be this in the form of webinars, blogs, articles in our magazine Kidney Matters or a brochure.

The Exeter and District KPA Fund exists to financially support kidney patients under the care of the Exeter and Devon based hospitals.

The British Gas and Energy Trust (BGET) fund relates to funding provided by BGET to set-up and support our Money and Energy Advice service. The money and energy advisors work on a one-to-one basis with people with kidney disease, assessing their needs and identifying sources of support to resolve practical, financial, and psychosocial challenges.

The Wales and West Project relates to the expansion of our Advocacy service within Wales. The project is focused on providing access free, impartial guidance and support that centres around welfare with a focus on working together to help maximise income, reduce utility-related expenditure and support overall wellbeing.

The Shared Care fund relates to specific donation received to support our Shared Care project.

The Scotland Fund relates to donations received to support kidney patients in Scotland and the Northern Ireland Fund relates to donations received to support kidney patients in Northern Ireland.

The Other fund relates to small donations received to support certain areas of our charitable activities, we record such donations and related expenditure through this fund.

The Advocacy Officer Fund in the prior year related to specific donations received to fund the Charity's Patient Support and Advocacy Service.

The Hardship, Welfare and Benefits Fund in the prior year related to specific donations received to support individuals in need.

Page 88

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

22. Statement of funds (continued)

support individuals in need.

23. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets Fixed asset investments Current assets Creditors due within one year Creditors due in more than one year Total	Endowment funds 2023 £ - 90,187 - - - 90,187 year Endowment funds 2022 £ - 85,177 - - - 85,177	Restricted funds 2023 Unrestricted funds 2023 £ £ - 404,698 - 26,930,389 305,303 877,296 - (933,841) - (146,586) 305,303 27,131,956 Restricted funds 2022 Unrestricted funds 2022 £ £ - 387,650 - 27,957,744 198,648 988,815 - (758,827) - (165,662) 198,648 28,409,720	Total funds 2023 £ 404,698 27,020,576 1,182,599 (933,841) (146,586) 27,527,446 Total funds 2022 £ 387,650 28,042,921 1,187,463 (758,827) (165,662) 28,693,545
Analysis of net assets between funds - prior
Tangible fixed assets Fixed asset investments Current assets Creditors due within one year Creditors due in more than one year Total

Page 89

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

24. Reconciliation of net movement in funds to net cash flow from operating activities

Net expenditure for the year (as per Statement of Financial Activities) Adjustments for: Depreciation charges (Gains)/losses on investments Dividends, interests and rents from investments Decrease/(increase) in debtors Increase/(decrease) in creditors Exchange (gains)/losses on investments Net cash used in operating activities 25. Analysis of cash and cash equivalents Cash in hand Cash held as part of investments Total cash and cash equivalents 26. Analysis of changes in net debt At 1 January 2023 £ Cash at bank and in hand 272,179 Cash held as part of investments 1,050,168 1,322,347	2023 £ (1,166,099) 33,267 (1,208,472) (705,072) 351,439 155,938 (3,157) (2,542,156) 2023 £ 618,754 464,671 1,083,425 Cash flows £ 346,575 (585,497) (238,922)	2022 £ (4,235,928) 27,544 2,798,092 (695,454) (412,174) (431,329) 35,762 (2,913,487) 2022 £ 272,179 1,050,168 1,322,347 At 31 December 2023 £ 618,754 464,671 1,083,425

27. Contingent liabilities

The charity has contingent liabilities in reference to grants applications that have been received by Trustees for approval but remain contingent upon the applicant's completion. The total amount not recognised in the Financial Statements amount to £310,677 (2022: £182,002).

Page 90

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

28. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £139,018 (2022: £94,292) and the amount owing at the year end was £22,096 (2022: £17,548).

29. Operating lease commitments

At 31 December 2023 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Other Not later than 1 year Later than 1 year and not later than 5 years Land and Buildings Not later than 1 year Later than 1 year and not later than 5 years	2023 £ 2,285 1,815 4,100 2023 £ 28,000 37,333 65,333	2022 £ 2,285 3,935
		6,220 2022 £ 23,067 60,181
		83,248

Operating lease rentals recognised as an expense in the Statement of financial activities were £29,922 (2022: £26,134).

30. Related party transactions

In the year, donations received from trustees totalled £3,568 (2022: £5,755). There have been no other related party transactions in the reporting period that require disclosure.

Page 91

THE BRITISH KIDNEY PATIENT ASSOCIATION T/A KIDNEY CARE UK

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

31. Prior year statement of financial activities

Note Income and endowments from: Donations and legacies 4 Other trading activites 6 Investments 7 Total income and endowments Expenditure on: Raising funds 9 Charitable activities 10 Total expenditure Net income/(expenditure) before net gains on investment Net (losses)/gains on investments Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward 22	Endowment Funds 2022 £ - - 1,911 1,911 - 1,911 1,911 - (6,671) (6,671) 91,848 (6,671) 85,177	Resticted Funds 2022 £ 215,480 - - 215,480 - 51,714 51,714 163,766 - 163,766 34,882 163,766 198,648	Unrestricted Funds 2022 £ 2,019,194 58,682 693,543 2,771,419 850,847 3,522,174 4,373,021 (1,601,602) (2,791,421) (4,393,023) 32,802,743 (4,393,023) 28,409,720	Total Funds 2022 £ 2,234,674 58,682 695,454
				2,988,810
				850,847 3,575,799
				4,426,646
				(1,437,836) (2,798,092)
				(4,235,928)
				32,929,473 (4,235,928)
				28,693,545

Page 92