Chjrity reglstration number: 295090 KENT KIDNEY PATIENTS ASSOCIATION TRUSTEES, REPORT AND UNAUDITED FINAf4CIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 Beresffxds Chartered Cert(fied Accountants 1-2 Rhodium Point Spindle Close Hawkin9e. Folke5tone Kent cr18 Tro
Kent Kidney Patients Assoclatlon Contents Paq• Reference arKJ AdmInIstr3ve Deta115 Trustees. Report 2-4 Indepen(Jent Examinerf5 Rep)rt Statement of financial Activities Statement of Flnahclal Position Note5 to the Flnancial Ststements 8-11
Kent Kldn¢y Patlents Assoclation Refer¢n¢e and Admlnlstratlve Detalls For The Year Ended 28 February 2025 Ms K Jenkins Ms C White Ms G Mollna Chartty Nwnb•r Z95090 PO Pox 1402 Mak1stone Kent ME14 9XZ ind•p•nd•nt Examln•r Daniel Payne FCCA Beresfords Chartered Certwltd Aceountants 1-2 Rhodlurn Polnt Splndle Close Hawklnge, Folkestone Kent CT18 7ro Page L
Kent Kldney Patients Association Trustses, Report For The Year Ended 28 February 2025 The trustees present thelr rert and the flnanclal strtements for thÈ year ended 28 February 2025. Objertlves Attlvltl•• Alm# ObJe¢tl¥ To pmmote, throughout Kent. the welfare of people wlth chroThlc kldney dlsease ICKD) Including thelr lamlle$, frlends and carers, Slgnlfltarrt Actlvltles KKPA helps fadlltate and fvnd nal patlenr supwt groups. KKPA provldes welfare grdnts. KKPA provides free holidays for reMI patlents at Its tt¥o caravarffj at Combe haven Hollday Pdrk In Hastings. KXPA supports the 6 dSalys15 vnits acr05s Kent. KKPA oryanises days Dut for renal patlents. KKPA sponsors Team Kent at the Brft&h Transplant Games. Pybllc Benefft The trustees CDnfirm that they have complled wlth the requlrements of Sectyon 17 of the Charftles Art 2011 to have du8 regard to tl Chèriiy cCMISSIOn s gu1#an on putsllc benefit. Addltlonal Not• KKPA Trustee5 are authorised ti) spend a maxlmym of £500 to support an IndNidual patient, any costs above thls amunt needs majority approval of CoMmee members. A¢hlevemtnts and Performbnt• Maln Achl•vements KKPA has provlded support groups for kidney patlents throu9hotrt the year. This has created a safe space for people to share their mutual exrienceS. Feedback has been positlve and patints have expresserf feellng less Isolated and Improved mental health by feelln9 part of a ccfflmunity. KKPA has provided free halldays to pab.ents and their familie5 at Combe Haven Holklay Park, many of the kklney patlents that partfclpète are low-lnceme households and would not have been èble to afford a holiday wlth thelr famlly othetwlse. KKPA ha5 provided welfare grants to help top up patlents, Gas and Electrlc ffters. Fuel poverty is a major factor for kidney potients. KKPA provlded dkglysls patrents with Christmas presents and blrwjo and raffle ze5. KKPA malntalns the garden5 at the dlalysls unlt In Maldstone. Thls allows for patlents to have a qulet Space in nature to awar( transport. Some patlents do not have thelr own garden, so they very much enjoy havlng a garden avallable to them. Addltlonal Note s Trustees ve strongly feel that KKPA has achleved ts oblectlve5 set out for the year. In addltlon, our vdunteers have worked cbsoly wlth advocacy Offir5 of The Natlonal Kldney Federdtlon and Kldney Care UK, two of the largest naonal kldnÈy charitles. Thks fdps to keep our vdunteers up to date wlth the latest Inlomiatlon on government welfare reforn and dlsablllty laws. 11 means we can better help our patyents deal with benefit clalms. KKPA has hosted a muslc festlval. offered horse oroomino sess1$ and njn a tombola stall at Itxal vlllage fete$ In the Summer. All proceets went to KKPA. Plnandal Rti¥iew Page 2
Kent Kldney Patients As$1tIOn Trustees. Report (¢ontlnued) For The Year Ended 28 February 2025 Financial Position KKPA'$ mèin fundlng thls year came from a £17.300 grant awarded by the Alan Squirrel Artificial Kidney Vnit Trvst. A grdnt of £l,O(M) was awarded by the 8ennett Paln Charltable Trust. Just giving page donation$ are received from Indlvldual spormng events and In rrrnory donations. Resetves of £20,500 are held for use a5 follows.'- É15,000 is reseryed for the sire fees at Haven Hollday Park, where KKPA has two carnvans. This is to keep htilitstlng free holKJays for kidney paD'enrs. £2.000 Is SeNed to meet welfare grants. that rnay be needed by kklney patlents thmughout the year. £I.000 is Serve to keep facIlty9 the kldney paeTht support group. £1,000 Is resew for supwtlng the 6 51x dl4ly$15 unlts acr055 Kent to Include patlent Chrlstmas presents and blroo and raffle pze5. £500 Is reserved to cover Insurance costs, per5Dn61 Ilability insurance for our vclunteers and public liability insurance for fundralslng events, KKPA also pay5 insurance for"Chester" a horse owned by a kidney patient that we use at fundraising events. £1,000 Is reserved to cover volunteer exper6e5, Suth as mlleage and fty)d whlle VnteedThg. Any money left In the KKPA bank accounts goes towards hldng arther caravan durfng the School $umrner holid)ys, cleanlng fee5, maintenancè and repalis needed at the caravans. We also try to fund as many patient days out as we can and help spon50[ Team Kent at the Brltlsh Transant Games. Strurtur•, Go¥ern4n¢¢ and Mana9ement fjovernFny Document The ¢harfty Is govemed by a cornstitution adopted on 22 January 1986, whlch was amended on 28th Ap1 1987. 19th Aprll 2000 and 7th December 2020. Tnts S¢le¢tlon Methods KKPA currently has three Trustees wlth plans to add two rnore in 2026. KKPA a150 has a worklng commlttee wmprlsed of 7 other members. Trustees are eletted at the AGM. Stat•m•rt of Trustets. Rwponslblllues ThÈ trustees are SponSIble for preparing the frustees, Report and the flnanclal statements in ac£ordantr with apF4icable law and Unlted Klngdom Accountlng Standards {United Kingdom Genet3lly Accepted Accounting Prncticel. The law appllcable to Chare$ In England and Wale5 requlres the trustees to prepare financial ststements for each flnaTrclal year whlch 9lve a true and falr vlew ¢* the state of affairs of the charity of the inmmlng resources and aprAlcatlon of rEsourees of the chartty frtr that perlod. In preparfng the financial 5tstements the tnjstees are requlred bJ= select su6table accounting policies and then apply them conslstenuyj obsetve the rnethods and principles in the Charw 50RP; make judgments and attountlng estlmates that are reasonable and wudent,. and prepare the financlal statements on the golng concem basis unless It Is Inapproprfate to presume that the tharfty wlll eonts'nue In buslness. The trustees are responslble for keeping adequate accounting records whlch dlsc105e wlth reasDnob1e accuracy at anytsme t financlal posltton of the charlty and to enable them to ensure thal the account5 compty with the Charities Act 2011. the Chamty {Accounts and Reports} Regulatlons 2008 and the provislons of the trust dèÈd. They are also responsible for safe9uarding the assets of the Charty and hence for taklng reasonJblE $teps for the preventlon and detection of fraud and other irregularities. Page 3
Ként Kodney PatleTrts Association Trustees, Report (contlnued) For The Year Ended 28 February 2025 The trustees are Yespon$ibk ftrthe rna1ntenan orKI Irthgrlty ¢¢thÈ eorpor*te •nd flnan¢l•l IDfornwYon Inthded on the thèrltys webslte. Legisla)on In the thgdcffi govemlng the prepardltyi and dtssemlnav¢n ¢ffirbon¢ai strtam¢nrs moy tffferfmm legi51atioh in other jurisdithns. The tnJstee< ryort wa5 aPPrd by th• brd oftrustees and sh3ned on Its tthirbv". Ms G Mollna pe4
K¢nt Kldney Patl¢nts A$slatIon Independent Examlner's Report to the Trustees of Kent Kidney Patlents Assoclatlon For The Year Ended 28 February 2025 I report to the twstees on my examlnaUon ol ihe attovnts of Kent Kldney Patlents Associatk)n Ithe Trust} for the year ended 2B February 2025. Rewslbllftles and Basls of Report As the chorlty trustees of the Trust you ère responslble for the preparatbn of the accounts In accordance wlth the requlrements of the Charftles Act 2011 rthe Act?. I report In SpeCt of my examinatlon of rhe Trust's accounts carrled out under sectkn 145 of the 2011 Art and In carrylng out my examlnatlon. I have followed the 8p l¢able Dirrftlon$ glven by the Chbrlty Commlsslon under secuan 14515llb} or the Act. Tnd•p•ndent Examlns Statsment I have completed my examination. I confirrn that no rnaterial matters have come to my attentiDn in connection with the examinatioTr giving me cause to beIve that in any material respect.. l. accountlng record5 were not kept In re5pett of the Tw5t a5 requlred by 5ectlon 130 of the Art,. or 2 the accounts do rK•t accord with those records,. or 3. the accounts do rt comply wSth the appllcable requlrements concernlng the form and tontents of aeeovnts Set out in the Charities IA¢counts and Reports) Regulations 2008 other than any requiremènt thbt the attounts gSve a 'true and fair view, which is not a matter tonsKlered as part of an independeni examination. r have no concern5 and have acr055 llo other matters in Connect with the examination to which attention should be drown in this report in order to enèNe a proper understandin9 of the acetsunts to be ached. Daniel Payne FCCA Date Beresfords artered CertifÈd ActouThtants 1-2 Rhodium Polnt Splndle C105e Hawklnge, Folke5tone Kent CT18 Page 5
Kent Kidney Patients Association statement of Flnanclal Actlvltles For The Year Ended 28 Febru•ry 2025 2025 2024 unr•strIct Vnrnstrlrtad fund• Ilotes INCOME AND ENDOWMENTS FROM: D¢)natlons and legacle$ Inve5tsnen15 Other 30,237 932 M,518 855 1,618 31,169 46.991 EXPENDITURE ON: Ralslng funds harftoble actlvltyes.. Kent Kldney Patients AssKlatlon 16.886} 1803) {38,B721 (40,085} {45,7S81 140,8881 NET (EXPENDITURE}/IIICOME (14.5891 6,103 MOVEMENT IN FUNDS RECONCIiIATIOII OF FUNDS: Total funds brought forward (14,589) 6,103 34,774 28,671 TOTAL FUNDS CARRIED FORWARD 13 20.185 34,774 The notes on pa 8 to 11 fvrm part of these finan¢ial statements. Page 6
Kert Kldney Patlents Asocl•tion Statement of financlal Position As At 28 FebTuary 2025 202S 2024 fundg PIXED ASSETS Debtor5 Cash at bank and In haDd 143 21,194 203 34,883 21,337 35.086 Cmdiron: Amowiits Fallb4 Due Wlthln On• Yr 12 11,152) (312) Nif CUKREirr Assrfs (LIABIUTIES) ZQ,1¥5 34,7Y4 20,185 34.7Y4 20.185 34,774 FU14DS OF THE CIIARITY UnreArfctqd Fund5 20,IB5 20,185 34,774 TofAL FUMDS 13 34,774 alf of the board MS G Mollnè Oate The notes on ppye$ 8 to 11 fwm part of tse fthanclal statements. PA&É 7
Kent Kidney Patients Association Note$ to the Flnanclal Statements For The Year Ended 28 February 2025 l. Q•nerl Informtion Kent Kldney Patlents As50clathJn Is an unlncorpcf4tgJ chartty reglstered wlth the Charlty COMMInI rgjtstered charfty number 295090. The prlncSpal address Is . 2. Acr•untlng PollEI 2.1. 8asl• of Praparatlon of Flnand•l Stataments The financial 5tstements have been prepared in accordance wth the Charities SORP {FRS L02} 'Accountsng and RertIng by Charitie5: Staternent of Recotnmeniled Practice applicable to charitie5 preparing their 4ccounts in accord?nre wtth the Financial Reporting Standar<1 applicable in the UK and Republic of Ireland IFRS 1021 (effective I January 20191. Fina131 Reporting Standard 102 The Financial Reporbng Stsndard applicable in the UK and Republ of Itsftd' and the Charities Act 2011. The charity Is a Public Benefit Entlty as deflned by FRS 102. 2.2. In¢omly R•sourus Ganer•l Voluntary Income Including donauons, glfts, legacles and grants that provlde core fvndlng or are of a geral nature Is recognlsed when the charity has entitlement to the Income. It Is probable that the Income wlll be recelved and the amunt can be measured wSth sufficlent lIabIlIty. Donatlons and 1•gacl•s t>onatlons and gaCleS are rttognlsed on a recelv8ble basls when recelpt Is probable 8nd the amount can be relljbly asu. Grants Grants a recognlsed when the charlty has an enOYement to the funds and any conditlons linked to the grants have been met. Where perfomiance condltlons are attached to the grant ond are yet to be met. the inccffle is recognised as a Ilablllty and IndL¥led on the balance sheet as deferred Income to be released. 2.3. R•Urr•S Exp•nd•d fjener•l All eXpendItu 1$ recognLsed the $ a legal or construrtlve obllgatfon to that 2xpendUre, 11 Is probable serykment Is requlred and the 3m¢unt can be measured rellably. All costs are allocated to the appllcable expendlture headln9 that aggregate slmllar costs to that category. Where costs cannot be dlrecdy attrfbuted to partlcular headlngs they have been allocated on a basls conslstent wlth the use of resources, with centrdl 5tsff costs allzted on the ba51s of tlme spent, and éepreclatlon charges allc(ated on the pJrUon of the assets use. Other support Costs are allocated bèsed on the spread of staff costs. cble A¢lf¥fti Charftable expendlture comprtses those costs Incurred by the tharlty In the dellvery of its attivlties and servkes for Its benefidarles. It Includes both costs that can be allocated dlrectly to such actlvlties and those costs of an Indlrett nature necessary to support them. 2.4. Tanglbla Flx•d Assats and D•pr•el•tlon Tangible fixed asgets are measLId at cost le9s accumulated deprecIa0Th and any accvmulated lrnpalrnient losses, Depreaation Is provit1ed at rates Calculated to write off the cost ol the flxed assets, less thelr estimated SIdUal value, over their expected useful lfves on the followlng bases.. Motor Vehldes between 5 and 10 years stralght Ilne 2.5. C*•h and ¢a•h Equlv•l•nts Cash and cash equivalents a basic financlal assets and Include cash In hantl and deposlts held at call banks, other short-term hlghly Ilquld Investsnents that mature In no more than three months from the of acquL51t1c and are readlly convertlble to a known amount of cash wlth Inslgnwlcant rtsk of change In value, and bank overdrafts. 3. Inrn• from Donatlons and Logadqg Page 8
Kent Kidney Patients Asso¢iation Notes to the Flnanclal Statements (contlnued) For The Year Ended 28 February 2025 2025 2024 Ilnr••trltt•d Unrwtrlct•d fund fvnds Donatlons and gllts Grants 11,937 18,300 25.521 18,997 30,237 44,518 4. Investment Income 2025 2024 UThr•strlthd Unr•Ftrlct•d fuhds fund* Bank Interest re[Vable 932 855 5. ¢Xher Incame 2025 2024 Unr•strfcted Unr95tr1ct•£l funds ld$ Gain on disposal OF t)Agible fixed assets held for charlty's own Use 1,618 6. Nat Irbcomel(Expendlturn) The net (expendItu)I1ncorne 1$ stated after charylThgl(credlVng)'. 2025 2024 Galn/Loss on d6po$al of tan9ible fi)ted assets 11.618} 7. Anatysi• of Expenditure 2025 Support {see nrte 8} Raising funds Kent Kldney patnts Assoclatlon 6,886 38,872 45.758 2024 Support (see note 81 RaI51ng funds Kent Kldney Pailtnts AatIOn 40.085 40.888 Page 9
Kent Kldney Patient$ As$o¢iation Notes to the Financlal Ststements (¢ontlnued) For The Year Ended 28 February 2025 8. Support Colts 2025 K•nt Kldn•y PatS•nts AMocl•tloTh *und• Total Employee t05ts Gener31 admlnTr5tratlon Govemance costs 854 36,866 I,L52 854 43,752 1,152 6,886 6,886 3B,87Z 45,758 2024 K•nt Kldn Raloln9 Pati•nts fund• A550Ciatlo Total Employee costs Generdl administration Govemance costs 758 39,015 312 758 39.818 312 803 40.085 40.888 9. Ind•p•nd•nt Examinerfs Remunerntion 2025 2024 Independent examlnation of the flnantial ststèments Other assurance setvlces Tax aOry services other financlal servlces 1,152 312 1,152 312 10. Tanglbl• Ass•ts Motor V•hld•# As at l March 2024 50,219 As at 28 Feiwary 2025 50,219 D•pr•datitlll at l Marth 2024 50,219 As at 28 Febwary 2025 50,219 N¢¢ Book Value A¥ at 28 February 2025 As at l March 2024 Page 10
Kent Kidney Patients As$o¢latlon Notes to the Flnanclal Statements (contlnued) For The Year Ended 28 Febrnary 2025 11. D•bto 2025 2024 Due within on• year Other debtors 143 203 12. Cr•dltov•: Amounts Falllng Due WlthlTh On• Y••r 2025 2024 Accruals and deferred Income 1,152 3L2 13. Mov•mwrt In Funds Asat28 F•bru•ry 2025 Asati Mar¢h 2024 Incom• exp•ndlturn UnreslriLtsd funds General.. General unrestrfcted fund 34,774 31,169 145,758} 20,185 Tot•1 fvnd• 34,774 31,169 {45,7581 20,185 Asat29 F•bruary 2024 A#ati March 2023 Incorn• Exp•ndltur• Unre8trl¢t•d fund• General.. Gera1 unrestrkted fund 28.671 46,991 (40,888} 34,774 Totsl funds 28,671 46,991 (40,888) 34,774 14. Trans•ctlon with Trutee• None of the trustees received any remuneratlon or any other benefits frorn an employment the charity or a related entty durlng the current or ou5 year. Durln9 ihe year the expenses refmbur5ed to the trustees or pald dlr8ttly to thlrd parues were as follows= 2025 2024 Trnvel L.385 IS. Related Party Dlsclosur There have been no related party transactlDns in the reportino perfod that requlre d+sdosure, except for those dlsch)wJ In the Transartv)ns with Trvsree$ note. Page 11