2023-04-05-accounts

Registered Charity No: 275771

ANNUAL REPORT AND ACCOUNTS

For The Year Ended

5[th] April 2023

WEST LONDON KIDNEY PATIENTS’ ASSOCIATION

CONTENTS

	Page
Legal and Administrative Information	3
Trustees Report	4 - 5
Independent Examiner’s Report to The Trustees	6
Statement of Financial Activities	7
Balance Sheet	8
Notes to the Accounts	9 - 10

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WEST LONDON KIDNEY PATIENTS’ ASSOCIATION

LEGAL AND ADMINISTRATIVE INFORMATION

An incorporated association governed by a constitution dated 25[th] April 1978 and 1[st] February 1991 and most recently amended on 8[th] March 2011 and name changed on 19[th] October 2010.

Principal Address of Charity

Renal Offices 4[th] Floor Ham House Hammersmith Hospital Du Cane Road London W12 0HS

Administration

Sarita Khurana Email: [e-mail]

Patron

Professor Vassilios Papalois MD, PhD, FICS, FRCS, FEBS

Trustees

During the year ended 5[th] April 2023

Chair: Sarita Khurana Vice Chair: vacancy Secretary: Sarah Ilic Treasurer: Oliver Pearcey David Atkinson Chetan Joshi Susan Orchard Oliver Shepherd Kerri Baker-Prevost

Bankers

National Westminster Bank plc Park Royal 1 Abbey Road London NW10 7RA

Independent Examiner

Anthony N. Simkin FCA

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WEST LONDON KIDNEY PATIENTS’ ASSOCIATION

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDING 5[th ] APRIL 2023

The trustees present their report along with financial statements of the charity for the year ended 5[th] April 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 of the financial statements, complying with the charities constitution dated 25[th] April 1978 and amended on 1[st] February 1991 and 19[th] October 2010. The financial statements are prepared in accordance with the Statement of Recommended Practice (SORP), “Accounting and Reporting by Charities” issued in March 2005.

The 2022-2023 Accounts have been examined and approved as an accurate representation and review of our activities, fundraising and spend during this period.

TRUSTEES

Trustees in office during this period and of this report are set out on page 3.

FUNDRAISING AND FINANCE

Income

During the year under review members, staff, friends and relatives of patients raised a total of £28,247 in a variety of different ways, including sponsorship events and donations in memory of patients who have sadly died. Normal fundraising activities have continued to develop following the lifting of COVID restrictions. Investment income was £12,995 and the unrealised loss (shown in income) on the COIF Investment Fund was £21,951, giving a total unrestricted income of £19,291. We also received a £2,000 restricted donation from the estate of Dr Myint Wynn.

Expenditure

In addition to pastoral and education support we also provide direct funding assistance in the form of purchase of equipment or materials for the Imperial Trust and associated units that endeavour to improve the patient experience during the course of their treatment. The funding is provided in response to requests made by both patients and Trust staff. The year ending 5[th] April 2023 saw an increase in requests for small capital and revenue grants which has been exacerbated by the continuing extreme financial pressure on the NHS. This has led to increasing requests to the WLKPA for support for expenditure which we would normally expect to be funded by the NHS. We have sought to balance resistance to this creeping encroachment with the need to ensure that patients are as comfortable as possible during treatment. The total unrestricted expenditure for the year ending 5[th] April 2023 was £30,495. We spent £22,527 on charitable activities, £4,643 on fundraising costs, and governance costs of £3,325, the bulk of the latter on bookkeeping and accounting support, given the increasing amount of work required to address expanded bookkeeping requirements. This resulted in a year end unrestricted deficit of £11,203.

When added to the funds balance brought forward at 6[th] April 2022 of £489,816 this left us with a funds balance at 5[th] April 2023 of £480,242.

The West London Kidney Patients’ Association (WLKPA) is a charity representing patients suffering from kidney conditions or failure who are treated by the Imperial Renal and Transplant Centre, together with their carers, families and friends. It is one of the largest kidney patient associations in England, representing around 6,000 people at any one time. It is run wholly by volunteers and has over 350 members. WLKPA works closely with the staff of the West London Renal and Transplant Centre, but is a completely independent body funded entirely by donations.

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To support and as approprtate act asan a<trocaie for Indlvldual renal patlerfs inwex LorKlon To malntain and improve the seNces provided for renal patients in West London To work wlth National bLKlies representin8 renal patlents to secure approprlate recognitlon of their needs bythe NHS and other parties. To z(knse and swport the ca￿T5. families and friends of renal patnts In West London To support research Into the trèathnt and managÈmÈnt of patbents w6th rènal d15ease and fallure Flrst and foremost, we are on the patlenvs slde. We ￿11 alway5 Seek to help any pient facing dlfficulties or problems as a result of their Condr(￿n. This may be as simpbe as talking to them abcUt what may be irtvvlve(l in dialysis or tranS￿ant or may involve working wf(h the Renal stsff to address partlcular problem5 and to make sure the patient getsthe treatment and help they need. We are not medical experts and we cannot tske the place of medical team.. l)ut we are all renal patlents oursefves. or havt tared for someone with renal problems, and we have a lot of practical experience we are happy to share. We take part in dialysis and ir¥nspl)nt ¢onferen¢es for patients and their c4rer5 and farnilies; we kyoduce newsletters arml advlce, for example on diet. And very occas5onal we can help wlth small 8rants to mèet patient5, Immedlate red5. We a150 SUPPOrt patients partlcipating in events such 45 the Transplant Game5. the NKF conference and other renal related events. Wè arè always lookin8 for volunteers and resources. We fvlly appreciatè the devaststlni Impact that renal fallure can have on Plents and those around them and we are alwoy5 grateful to those who neverthele55 are willlnB to support the WLKPA actNely. whether through fvndralslng, support for patlents. or as a trusteè. The WLKPA prowdes a real opportunityto make a difference.. notlust forour own treatment and support. but for *1 those ￿ke us In West London and indeed across the tountry. We would like to thank all n￿MberS of the committee for their hard wtyk and 355iStance In all our endeavours throu¥hout the year and to the event volunteers who support us in all of our fund raising and awareness aetNities both at the hospitsl and in the wider community. We also would Ilke to extend our gradtude to Professor vas￿1￿)5 Papalois who has served In the TO￿ ol P•tron for the last 6 year5. Hi5 SUPPQrt and encoura8ement acr055 the Trust is 8reatty valued. Flnally, at a tlme of on8oln8 pressure wlthln the NHS, we would also Ilke to thank all the staff across the Trust who hèlp and assist the WLKPA •nd our patlent members borh d5￿ctlY and intlirectly. Appwved by the Trustees on: .16 O ciè loL3 Sarlts Khurana- Chalr Ol￿er Pearcey- Treasurer

WEST LONDON KIDNEY PATIENTS, ASsoaATION Independent Examlnerfs report to the Trustees I report on the accounts of the West London Kidney Patients. A550ciation for the year ended 5th April 2023, which are set out on pa8es 7 to 10. My work has been undertaken for no purpose other than to draw to the attention of the charitws trustees those matters whlch l am required to include in an Independent Examlnerf5 Report addressed to them. To the fullest extent pemitted by law, I do not accept or assume any responsibllity to any party other than the charity and the charltls trustees a5 a body, for my examination worl for thls ￿POrt. Respertfve responslbllftles of trnrtees and eK?rnlner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under sertion 144121 of the Charltles Act 2011 (the 2011 Act} and that an Independent examination is needed. It Is my responslbillty to: examine the accounts under section 145 of the 2011 Act; to follow the procedures lald down In the general Directlons 8iven by the Charlty Commisslon under sectlon 14515llbl of the 2011 Art; and to State whether particular matters have come to my attention. Basls of Independent examlnerfs report My examinatlon was carried out In accordance with the general Dlrectlons glven by the Charlty Commlsslon. An examlnatlon Includes a review of the accountin8 records kept by ihe charity and comparlson of the accounts presented with those records. It also Includes conslderation of any unusual items or disclosures in the accountsand seeklng explanations from you as trustees concerning any such matters. The procedures undertaken do not Provide all the evidence that would be requlred in an audlt and consequently no oplnlon is glven as to whether ihe accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examlnels statement In connertion w5th my examinatlon, no matter has come to my attentlon: {11 which glves me reasonable cause to believe that in any materlal respect the ￿qUirementS to keep accountlng records in accordance with sertion 130 of the 2011 Act; and to Prepa￿ accounts which accord with the accountin8 records and comply wlth the accounting requlrements of the 2011 Act have not been met: or 12) to which. in my opinion. attentlon should be drawn sn order to enable a proper understandin8 of the account5 to be reached Anthony N. Slmkln FCA 14, Au8USt 2023

WEST LONDON KIDNEY PATIENTS' ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5TH APRIL 2023

Note Incoming Resources: Voluntary income including Gift Aid Activities for generating funds Investment Income 3 Total Incoming Resources Resources Expended: Charitable activities 4 Cost of generating funds Governance costs 5 Total Resources Expended Net Movement in Funds Fund Balances brought forward Fund Balances carried forward 8 Unrealised Loss on COIF Charities Ethical Investment Fund	Unrestricted Funds £ 27,560 688 12,995 21,951 - 19,291 22,527 4,643 3,325 30,495 11,203 - 484,040 472,837	Restricted Funds £ 2,000 2,000 371 - - 371 1,629 5,776 7,405	Total 2023 £ 29,560 688 12,995 21,951 - 21,291 22,898 4,643 3,325 30,865 9,574 - 489,816 480,242	Total 2022 £ 43,604 525 13,960 34,366 92,454 27,796 2,480 3,098 33,374 59,080 430,736 489,816

All activities are continuing and the charity has no recognised gains or losses other than those detailed above.

The notes on pages 9 to 10 form part of these financial statements.

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Currnotuwnt& PvTrfI COIF Charkn•s Ethic￿ In¥•Sthvrt 6L968 34J81 41&324 0275 237 4W192 491.Ce4 ptop Net 8ookVa *xcnJalJ 1.268 .242 489.8l6 4nm? 5.776 189J16 J.242 Swrt• IhJt4n•.Cfv•irpEW5

WEST LONDON KIDNEY PATIENTS' ASSOCIATION

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 5TH APRIL 2023

1 Accounting Policies

(a) Accounting convention

The financial statements are prepared under the historical cost convention and in accordance with applicable accounting standards. In preparing the financial statements the charity follows best practice as set out in the Statement of Recommended Practice (SORP) "accounting and Reporting by Charities".

(b) Incoming

Voluntary income including gifts, gift aid, donations, legacies and all other income are included in the year the charity is entitled to the resource and the amount can be measured reliably.

( c) Resources

Expenditure is summarised under functional headings on a direct cost basis. Irrecoverable VAT is included with the item of expenses to which it relates.

Charitable expenditure comprises those costs incurred by the association in the delivery of its activities and projects. The costs of generating funds are those costs incurred in attracting voluntary income. Governance costs include those incurred in the governance of the association and its assets and included any legal advice and all costs of complying with constitutional and statutory requirements.

(d) Fund Accounting

Restricted funds are subject to restrictions imposed by the donor. These are accounted for separately from unrestricted funds and details are provided in Note 6. Unrestricted funds are those that are not subject to restrictions, and any surpluses may be applied in furtherance of any of the organisation's objectives. Designated funds are unrestricted funds which have been set aside by the trustees for specific purposes. These funds may be released for general charitable purposes at the behest of the trustees.

(e) Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost. Depreciation is calculated to write off the cost less estimated residual value of all tangible fixed assets in equal annual instalments over their estimated useful lives at the following rate:Computer Equipment - 36 months.

2 Unrestricted Funds

Unrestricted funds comprise of the following:

General Fund Note £ Incoming resources Voluntary and fundraising income including Gift Aid 28,247 Investment Income 12,995 Revaluation of Investments 3 21,951 - 19,291 Resources expended COIF Investment - Charitable activities 4 22,527 Costs of generating funds 4,643 Governance costs 5 3,325 30,495 Net Movement in Funds before transfers (11,203) Transfers between funds Net Movement in Funds after transfers 11,203 - Fund balances brought forward 484,040 Funds balances carried forward 472,837	Designated Funds £ - - - - - - - - - - - - -	Total 2023 £ 28,247 12,995 21,951 - 19,291 - 22,527 4,643 3,325 30,495 (11,203) (11,203) 484,040 472,837	Total 2022 £ 42,653 13,960 34,366 90,979 - 27,796 2,480 3,098 33,374 57,605 - 57,605 426,436 484,040

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WEST LONDON KIDNEY PATIENTS' ASSOCIATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 5TH APRIL 2023

3 Unrealised Loss on COIF Charities Ethical Investment Fund 4 Charitable Activities Equipment for Renal Units Materials for Renal Units Patient Assistance Other 5 Governance costs Trustee Expenses Stationery and Postage Travel Bank Fees Accountancy Fees/Book-keeping Professional Insurance IT Software 6 Accruals Accrued Costs No remuneration was paid during the year to Trustees (2022 : £nil).	2023 £ 21,951 - 1,213 - 15,790 5,525 22,527 189 10 117 41 2,675 140 152 3,325	2022 £ 34,366 596 10,792 7,170 9,238 27,796 545 14 - 149 2,112 132 147 3,098
	50	1,268

7 Restricted Funds

The breakdown of Restricted Funds is as follows:

Ealing Dialysis Unit Renal out patients and transplants Day trips and Transplant Games (Sawford bequest) West Middlesex Total Summary of Net Assets by Fund Net Current Assets	Balance at 5 April 2022 £ 2,644 1,657 1,475 - 5,776	Incoming Resources £ 2,000 2,000	Resources Expended £ 371 371 Unrestricted Funds £ 472,837	Transfers £ - Restricted Funds £ 7,405	Balance as 5 April 2023 £ 2,644 1,286 1,475 2,000 7,405 Total £ 480,242

8 Summary of Net Assets by Fund

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