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2025-04-30-accounts

REGISTERED CHARITY NUMBER: 505256

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Kidneys For Life

Paterson Brodie Limited Chartered Certified Accountants Cliveden Chambers Cliveden Place Longton Stoke-on-Trent Staffordshire ST3 4JB

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Contents of the Financial Statements for the Year Ended 30 April 2025

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 22
Detailed Statement of Financial Activities 23 to 24

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Report of the Trustees for the Year Ended 30 April 2025

The trustees present their report with the financial statements of the charity for the year ended 30 April 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Our mission

The strategic aim of Kidneys for Life is the relief of renal related illnesses and the funding of research and education in renal disease, transplantation and allied fields together with the provision of direct patient amenities and medical equipment .

Objectives

Kidneys for Life objectives and main activities are to undertake charitable fundraising to enable the fulfilment of our mission as set out above. This includes:

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives and in planning future activities and setting the grant making policy for the year.

Significant activities

The main activities currently carried out for the public benefit by the charity can be broadly categorised into the following:-

The beneficiaries of our main activities are ultimately renal patients. There are increasing numbers of people in the UK with some form of kidney disease and this is on the rise due to increased life expectancy and less healthier lifestyles. Developments in the care and treatment of those suffering from kidney disease has also the potential to relieve the huge burden of care often faced by the families and/or carers of sufferers. Our research and educational programmes funds researchers and renal staff who use these funds in their work to improve the lives of sufferers from kidney disease and related conditions, and their carers by developing therapies, potential medications and improvements in the personal care of sufferers. Any benefit received by researchers is purely incidental to the objects of our work.

Kidneys for Life stipulate in our Grant terms and conditions that those in receipt of funding from the charity follow best practice in maintaining the independence of research funding and ensuring that sponsored researchers abide by best practice in research ethics and animal testing; our aim is to maximise the efficiency of the research programme whilst minimising the likelihood of harm to research volunteers and animals.

Page 1

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Report of the Trustees for the Year Ended 30 April 2025

OBJECTIVES AND ACTIVITIES How we work

The charity delivers its main aims in a number of ways including:-

At Kidneys for Life, we pledge to prioritize kidney research without prejudice, ensuring that the voices of patients, clinicians, and scientists are heard over the noise of any political views. It is our firm belief that science goes beyond politics. We stand firmly against any form of discrimination. Chronic kidney disease affects over 850 million people globally, demanding unbiased, data-driven innovation to improve prevention, treatment, and patient outcomes. It is the Trustees belief that kidney research transcends political boundaries. It calls for cooperation, open inquiry, and a quest for knowledge, and as such should not be influenced by politics.

ACHIEVEMENTS AND PERFORMANCE

Review of our achievements this financial year

The benefits of the charities work is the research into renal related diseases, education of renal staff, the dissemination of research findings, the development of new therapies and the funding of on-going research with the goal being to assist sufferers of renal related diseases, their carers and families. The trustees are pleased that the achievements and performance of the Charity as set out below with more detail on expenditure items. It is our belief that these achievements demonstrate our commitment to relieving the suffering of those with renal related diseases:-

Research Grant round 2024 - as with previous years, we invited applications for small research grants (to the value of £10,000). Interest in the applications was high and we were delighted to receive 14 grant applications. Following Trustee review, we agreed to provide funding to the value of £29,728 (3 projects). Details of all projects can be found on our website - https://kidneysforlife.org/our-research/research-projects/

Our Research Grants are paid in arrears the total of outstanding grants is £94,342.

In the last financial year, we paid £47,448 to our Grant programme with the breakdown as follows:

Page 2

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Report of the Trustees for the Year Ended 30 April 2025

Details of all research projects can be found on our website and further information can be provided by contacting the charity directly.

FINANCIAL REVIEW

Results

The total incoming resources for the year amount to £217,665 (2024 the figure was £213,306). The charity expenditure for the financial year was £242,761 (2024 figure was £251,946).

The market value of the KFL investment portfolio at the year-end was £243,184.

As in previous years, our income has been generated from varying income streams and this year we have been pleased to run an increased number of workshops aimed at educating medical staff - examples of these include EWOPA (European Working Group on Psychosocial Aspects of Children with Chronic Kidney Disease) 2025, Home Haemodialysis Study Day organised by the paediatric team at RMCH and the pGN Forum led by Dr Durga Kanigicherla. These events fit well within our charitable objectives and have been well received by attendees and ultimately will bring real value to patients; they also bring a new source of income to the charity and introduce the charity to a wider audience.

We have had several individual fundraising successes - these have included individuals hosting golf days, taking part in running/walking events and organising their own challenges. Over the coming year there are several exciting fundraising initiatives planned included a supporter led fundraising ball.

As a result of budget restraints within the NHS we anticipate staff requests for travel bursaries and education grants especially from the cohort (in particular, although not exclusively, nurses, clinical fellows) who have little/no access to alternative funding sources to rise. The Trustees fully recognise the value of supporting these applications and once again we have been very pleased with feedback from recipients of these grants.

The next financial year sees the charity head into our 50th anniversary year - a milestone that the charity Trustees are immensely proud of. We look forward to celebrating the charity's achievements over the past 50 years and will take this milestone anniversary as an opportunity to review our future charity aims.

Investment policy and financial position

The charity has the power to make any investment which the Trustees see fit. Our investments are managed by Redmayne Bailey and we receive monthly reports on the value of the Kidneys for Life portfolio. The spread of investments was agreed and a certain approach to risk continued. The charity believes it can generate income which together with investment income will allow the charity to continue for the foreseeable future with its level of charitable payments.

Page 3

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Report of the Trustees for the Year Ended 30 April 2025

FINANCIAL REVIEW

Reserves policy

The events of recent years have had an effect upon the reserves of the Charity and the Trustees are aware that it will be imperative that we maintain income to ensure that we are able to have in reserves funding for one year for our Travel Bursaries, Nurse Education Grants, Publication Grants & Small Research Grants Scheme, £200k approximately. We endeavour to spend in excess of our income, save for restricted funds as detailed in Note 14, leaving sufficient reserves to fund ongoing research as mentioned.

FUTURE PLANS

We will continue to carry out our main activities and our focus on future research, which by its nature is a slow process. Our focus will be:

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document and legal status

The trust is governed by a trust deed dated 6th May 1976 and supplemental deeds of 15th September 1977 and 1st September 1983 and resolution of 4th August 1997, with the scheme further amended on 10th May 2000, 12 July 2007, 11th December 2015, 19th July 2019, 22nd November 2019 and 3rd May 2024.

Recruitment and appointment of new trustees

A trustee can propose the appointment of a trustee, on a proposal a vote shall be taken and approval shall be obtained through a simple majority.

Organisation

The charity is administered from the Renal Research Laboratories at Manchester Royal Infirmary. The charity's objects and principal activity consists of charitable fundraising and the provisions of those funds for the advancement of research and provision of direct patient amenities for those suffering from kidney related diseases.

Our trustees are unpaid and details of trustee expenses and any related party transactions are disclosed in note 5 to the accounts.

Decision making

All decisions are made by a consensus of the Trustees who are all Renal Consultants in the North-West of England.

Trustee induction, training and development

New trustees are provided with an induction pack and are given initial training by the trustees and further training as and when required.

Risk management

The Trustees review the major risks which the Charity faces at Trustee meetings. Trustee meetings take place three times per year and will continue to do so going forward. In addition to this the Trustees will convene additional meetings to discuss the financial position of the Charity. It is anticipated that by reviewing on a regular basis the Trustees will be able to appropriately adjust the reserves and charitable payments in line with the performance of the Charity. This will allow for the Trustees to provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks faced by the Charity and confirm that they have established systems to mitigate the immediate significant risks.

Page 4

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Report of the Trustees for the Year Ended 30 April 2025

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 505256

Principal address Renal Unit Manchester Royal Infirmary Oxford Road Manchester M13 9WL

Trustees
Professor Rachel Lennon Consultant Paediatric Physician
Professor Sandip Mitra Consultant Physician
Mr Afshin Tavakoli Consultant Surgeon
Professor Phil Kalra Consultant Physician Resigned 5th October 2024
Dr Durga Kanigicherla Consultant Nephrologist
Dr Amrit Kaur Consultant in Paediatric Nephrology
Professor Smeeta Sinha Consultant Nephrologist
Dr Andrew Nixon Consultant Nephrologist
Dr Ajay Dhaygude Consultant Renal Physician
Dr Maharajan Raman Consultant Nephrologist Appointed 24th January 2025
Independent Examiner
Paul Scriven FCCA
Paterson Brodie Limited
Chartered Certified Accountants
Cliveden Chambers
Cliveden Place
Longton
Stoke-on-Trent
Staffordshire
ST3 4JB

Approved by order of the board of trustees on 6 February 2026 and signed on its behalf by:

Mr Afshin Tavakoli - Trustee

Page 5

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Independent Examiner's Report to the Trustees of Kidneys For Life

Independent examiner's report to the trustees of Kidneys For Life

I report to the charity trustees on my examination of the accounts of Kidneys For Life (the Trust) for the year ended 30 April 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Paul Scriven FCCA

Paterson Brodie Limited Chartered Certified Accountants Cliveden Chambers Cliveden Place Longton Stoke-on-Trent Staffordshire ST3 4JB

6 February 2026

Page 6

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Statement of Financial Activities

for the Year Ended 30 April 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
84,290
Charitable activities
Income from Charitable Activities
-
Other trading activities
3
47,180
Investment income
4
3,948
Other income
760
Total
136,178
EXPENDITURE ON
Raising funds
78,561
Charitable activities
Expenditure on Charitable Activities
119,699
Total
198,260
Net gains on investments
4,409
NET INCOME/(EXPENDITURE)
(57,673)
Transfers between funds
14
37,084
Net movement in funds
(20,589)
RECONCILIATION OF FUNDS
Total funds brought forward
121,799
TOTAL FUNDS CARRIED FORWARD
101,210
Restricted
funds
£
33,287
13,590
34,600
10
-
81,487
5,828
38,673
44,501
-
36,986
(37,084)
(98)
194,306
194,208
30.4.25
Total
funds
£
117,577
13,590
81,780
3,958
760
217,665
84,389
158,372
242,761
4,409
(20,687)
-
(20,687)
316,105
295,418
30.4.24
Total
funds
£
139,731
-
68,744
3,838
993
213,306
82,185
169,761
251,946
24,809
(13,831)
-
(13,831)
329,936
316,105

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 7

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Balance Sheet 30 April 2025

Unrestricted
funds
Notes
£
FIXED ASSETS
Investments
10
82,351
CURRENT ASSETS
Stocks
11
2,890
Debtors
12
7,846
Cash at bank and in hand
30,955
41,691
CREDITORS
Amounts falling due within one year
13
(22,832)
NET CURRENT ASSETS
18,859
TOTAL ASSETS LESS CURRENT
LIABILITIES
101,210
NET ASSETS
101,210
Restricted
funds
£
160,833
-
-
38,723
38,723
(5,348)
33,375
194,208
194,208
30.4.25
Total
funds
£
243,184
2,890
7,846
69,678
80,414
(28,180)
52,234
295,418
295,418
30.4.24
Total
funds
£
289,093
2,806
5,788
53,961
62,555
(35,543)
27,012
316,105
316,105

The notes form part of these financial statements

continued...

Page 8

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Balance Sheet - continued

30 April 2025

30.4.25 30.4.24
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
FUNDS 14
Unrestricted funds:
General fund 88,224 107,719
Revaluation Fund 12,986 14,080
101,210 121,799
Restricted funds:
Children's Renal Fund 61,781 40,428
Bladder Exstrophy Fund 16,557 18,346
Grants Awarded Not Yet Taken 94,342 119,318
Kidney Info Network 295 291
Urology Sports Day 9,375 5,651
Tameside Dialysis 3,575 3,729
Adult Transplant Games - 2,000
Polycystic kidney disease research 1,998 1,998
Cheshire and Merseyside Kidney Information 845 845
network Recipe
Altrincham Dialysis unit 168 515
Bladder Exstrophy Xmas Party 132 756
MRIKPA
- 429
Macclesfield Dialysis unit 500 -
GN Fund
4,640 -
194,208 194,306
TOTAL FUNDS 295,418 316,105

The financial statements were approved by the Board of Trustees and authorised for issue on 6 February 2026 and were signed on its behalf by:

Mr Afshin Tavakoli - Trustee

Dr Durga Kanigicherla - Trustee

The notes form part of these financial statements

Page 9

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Notes to the Financial Statements for the Year Ended 30 April 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.

Investment income is included when receivable.

Fundraising events income includes all income from both Kidneys for Life led events and those undertaken by supporters.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Expenditure includes any irrecoverable VAT which cannot be fully recovered and is charged against the expenditure to which it relates. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Cost of raising funds comprise of the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.

Charitable expenditure comprise of those costs incurred by the charity in the delivering of its activities and providing grants.

Governance costs include those costs associated with the constitutional and statutory requirements of the Charity and include the accountancy fee and other overhead and support costs.

Tangible fixed assets

Fixed assets (excluding investments) are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £1,000 are not capitalised. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life, which in all cases is estimated at 5 years.

continued...

Page 10

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Notes to the Financial Statements - continued for the Year Ended 30 April 2025

1. ACCOUNTING POLICIES - continued

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Unrestricted funds include a revaluation reserve representing the restatement of investment assets at current value.

Designated funds are unrestricted funds earmarked by the management committee for particular purposes.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The Charity operates a defined contribution pension scheme. Contributions payable to the pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES

Donations
Legacies
Grants
30.4.25
£
99,640
2,125
15,812
117,577
30.4.24
£
109,106
26,625
4,000
139,731

Donations includes £33,286 (2024 - £15,865) relating to the restricted funds for Bladder Exstrophy, Children's Renal Fund (formerly Child Transplant Games), Urology Sports Day, Macclesfield Dialysis Unit and GN Fund.

Grants received, included in the above, are as follows:

30.4.25 30.4.24
£ £
Other grants 15,812 4,000

continued...

Page 11

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Notes to the Financial Statements - continued for the Year Ended 30 April 2025

3. OTHER TRADING ACTIVITIES

30.4.25 30.4.24
£ £
Fundraising events 81,780 68,744

Fundraising includes £34,600 (2023 - £17,404) relating to the restricted funds for Children's Renal Fund (formerly Child Transplant Games), Bladder Exstrophy and Urology Sports Day.

4. INVESTMENT INCOME

INVESTMENT INCOME
30.4.25 30.4.24
£ £
Dividend and stock income 3,548 2,920
Deposit account interest 410 918
3,958 3,838

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024.

Trustees' expenses

There were no trustees' expenses paid during the year ended 30 April 2025 nor for the year ended 30 April 2024.

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

30.4.25 30.4.24
Staff 2 2

A £15,000 donation was received from the Fabry fund which is a contribution towards Kidneys for Life staff costs in recognition of the work undertaken by them.

During the year Kidneys for Life paid Manchester University NHS Foundation Trust £62,839 (2023 - £57,759) for the provision of key management personnel.

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
119,866
Other trading activities
51,340
Investment income
3,760
Other income
254
Total
175,220
EXPENDITURE ON
Raising funds
75,519
Restricted
funds
£
19,865
17,404
78
739
38,086
6,666
Total
funds
£
139,731
68,744
3,838
993
213,306
82,185

continued...

Page 12

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Notes to the Financial Statements - continued for the Year Ended 30 April 2025

7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
Charitable activities
Expenditure on Charitable Activities
130,152
39,609
Total
205,671
46,275
Net gains on investments
24,809
-
NET INCOME/(EXPENDITURE)
(5,642)
(8,189)
Transfers between funds
26,182
(26,182)
Net movement in funds
20,540
(34,371)
RECONCILIATION OF FUNDS
Total funds brought forward
101,259
228,677
TOTAL FUNDS CARRIED FORWARD
121,799
194,306
8.
NET GAINS/(LOSSES) ON INVESTMENTS
Realised net gains on investments
30.4.25
£
Share dealing - gains
9,147
Share dealing - losses
(5,141)
4,006
Unrealised (loss)/gain on revaluation
403
4,409
Realised net losses/gains are stated after deducting dealing charges.
Total transaction charges for the year are as follows:
£
Dealing charges
580
7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
Charitable activities
Expenditure on Charitable Activities
130,152
39,609
Total
205,671
46,275
Net gains on investments
24,809
-
NET INCOME/(EXPENDITURE)
(5,642)
(8,189)
Transfers between funds
26,182
(26,182)
Net movement in funds
20,540
(34,371)
RECONCILIATION OF FUNDS
Total funds brought forward
101,259
228,677
TOTAL FUNDS CARRIED FORWARD
121,799
194,306
8.
NET GAINS/(LOSSES) ON INVESTMENTS
Realised net gains on investments
30.4.25
£
Share dealing - gains
9,147
Share dealing - losses
(5,141)
4,006
Unrealised (loss)/gain on revaluation
403
4,409
Realised net losses/gains are stated after deducting dealing charges.
Total transaction charges for the year are as follows:
£
Dealing charges
580
7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
Charitable activities
Expenditure on Charitable Activities
130,152
39,609
Total
205,671
46,275
Net gains on investments
24,809
-
NET INCOME/(EXPENDITURE)
(5,642)
(8,189)
Transfers between funds
26,182
(26,182)
Net movement in funds
20,540
(34,371)
RECONCILIATION OF FUNDS
Total funds brought forward
101,259
228,677
TOTAL FUNDS CARRIED FORWARD
121,799
194,306
8.
NET GAINS/(LOSSES) ON INVESTMENTS
Realised net gains on investments
30.4.25
£
Share dealing - gains
9,147
Share dealing - losses
(5,141)
4,006
Unrealised (loss)/gain on revaluation
403
4,409
Realised net losses/gains are stated after deducting dealing charges.
Total transaction charges for the year are as follows:
£
Dealing charges
580
7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
Charitable activities
Expenditure on Charitable Activities
130,152
39,609
Total
205,671
46,275
Net gains on investments
24,809
-
NET INCOME/(EXPENDITURE)
(5,642)
(8,189)
Transfers between funds
26,182
(26,182)
Net movement in funds
20,540
(34,371)
RECONCILIATION OF FUNDS
Total funds brought forward
101,259
228,677
TOTAL FUNDS CARRIED FORWARD
121,799
194,306
8.
NET GAINS/(LOSSES) ON INVESTMENTS
Realised net gains on investments
30.4.25
£
Share dealing - gains
9,147
Share dealing - losses
(5,141)
4,006
Unrealised (loss)/gain on revaluation
403
4,409
Realised net losses/gains are stated after deducting dealing charges.
Total transaction charges for the year are as follows:
£
Dealing charges
580
Total
funds
£
169,761
251,946
24,809
(13,831)
-
(13,831)
329,936
316,105
30.4.24
£
25,196
(2,986)
22,210
2,599
24,809
£
495
30.4.25
£
9,147
(5,141)
4,006
403
4,409
£
580

continued...

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Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

9. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Office
equipment
£
COST
At 1 May 2024 and 30 April 2025 1,518
DEPRECIATION
At 1 May 2024 and 30 April 2025 1,518
NET BOOK VALUE
At 30 April 2025 -
At 30 April 2024 -

10. FIXED ASSET INVESTMENTS

Fixed asset investments consist of the Kidneys for Life Portfolio. The Portfolio is valued at current market value at the year end date

11. STOCKS
30.4.25 30.4.24
£ £
Finished goods 2,890 2,806
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£ £
Trade debtors 1,840 454
Other debtors 4,271 3,113
Prepayments 1,735 2,221
7,846 5,788
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£ £
Trade creditors 23,660 23,627
Taxation and social security 266 237
Other creditors 4,254 11,679
28,180 35,543

continued...

Page 14

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

14. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Revaluation Fund
Designated Fund
Restricted funds
Children's Renal Fund
Bladder Exstrophy Fund
Grants Awarded Not Yet Taken
Kidney Info Network
Urology Sports Day
Tameside Dialysis
Adult Transplant Games
Polycystic kidney disease research
Cheshire and Merseyside Kidney
Information network Recipe
Altrincham Dialysis unit
Bladder Exstrophy Xmas Party
MRIKPA
Macclesfield Dialysis unit
GN Fund
TOTAL FUNDS
At 1.5.24
£
107,719
14,080
-
121,799
40,428
18,346
119,318
291
5,651
3,729
2,000
1,998
845
515
756
429
-
-
194,306
316,105
Net
movement
in funds
£
(45,871)
403
(12,205)
(57,673)
28,875
(452)
(1)
4
4,669
(154)
(2,000)
-
-
(347)
(1,124)
(443)
500
7,459
36,986
(20,687)
Transfers
between
funds
£
26,376
(1,497)
12,205
37,084
(7,522)
(1,337)
(24,975)
-
(945)
-
-
-
-
-
500
14
-
(2,819)
(37,084)
-
At
30.4.25
£
88,224
12,986
-
101,210
61,781
16,557
94,342
295
9,375
3,575
-
1,998
845
168
132
-
500
4,640
194,208
295,418

Page 15

continued...

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Notes to the Financial Statements - continued for the Year Ended 30 April 2025

14. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Revaluation Fund
Designated Fund
Restricted funds
Children's Renal Fund
Bladder Exstrophy Fund
Grants Awarded Not Yet Taken
Kidney Info Network
Urology Sports Day
Tameside Dialysis
Adult Transplant Games
Altrincham Dialysis unit
Bladder Exstrophy Xmas Party
MRIKPA
Macclesfield Dialysis unit
GN Fund
TOTAL FUNDS
Incoming
resources
£
136,178
-
-
136,178
50,144
5,747
-
4
6,300
-
-
-
-
-
500
18,792
81,487
217,665
Resources
expended
£
(186,055)
-
(12,205)
(198,260)
(21,269)
(6,199)
(1)
-
(1,631)
(154)
(2,000)
(347)
(1,124)
(443)
-
(11,333)
(44,501)
(242,761)
Gains and
Movement
losses
in funds
£
£
4,006
(45,871)
403
403
-
(12,205)
4,409
(57,673)
-
28,875
-
(452)
-
(1)
-
4
-
4,669
-
(154)
-
(2,000)
-
(347)
-
(1,124)
-
(443)
-
500
-
7,459
-
36,986
4,409
(20,687)

Page 16

continued...

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Notes to the Financial Statements - continued for the Year Ended 30 April 2025

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Revaluation Fund
Designated Fund
Restricted funds
Children's Renal Fund
Bladder Exstrophy Fund
Grants Awarded Not Yet Taken
Kidney Info Network
Urology Sports Day
Tameside Dialysis
Adult Transplant Games
Polycystic kidney disease research
Cheshire and Merseyside Kidney
Information network Recipe
Altrincham Dialysis unit
Bladder Exstrophy Xmas Party
MRIKPA
TOTAL FUNDS
At 1.5.23
£
88,468
12,791
-
101,259
59,966
19,970
135,500
287
4,642
4,007
-
1,998
845
935
527
-
228,677
329,936
Net
movement
in funds
£
11,189
2,599
(19,430)
(5,642)
(9,538)
(1,624)
-
4
1,009
(278)
2,000
-
-
(420)
229
429
(8,189)
(13,831)
Transfers
between
funds
£
8,062
(1,310)
19,430
26,182
(10,000)
-
(16,182)
-
-
-
-
-
-
-
-
-
(26,182)
-
At
30.4.24
£
107,719
14,080
-
121,799
40,428
18,346
119,318
291
5,651
3,729
2,000
1,998
845
515
756
429
194,306
316,105

continued...

Page 17

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Notes to the Financial Statements - continued for the Year Ended 30 April 2025

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Revaluation Fund
Designated Fund
Restricted funds
Children's Renal Fund
Bladder Exstrophy Fund
Kidney Info Network
Urology Sports Day
Tameside Dialysis
Adult Transplant Games
Altrincham Dialysis unit
Bladder Exstrophy Xmas Party
MRIKPA
TOTAL FUNDS
Incoming
resources
£
175,220
-
-
175,220
19,903
10,440
4
2,800
1,120
2,000
-
1,032
787
38,086
213,306
Resources
expended
£
(186,241)
-
(19,430)
(205,671)
(29,441)
(12,064)
-
(1,791)
(1,398)
-
(420)
(803)
(358)
(46,275)
(251,946)
Gains and
Movement
losses
in funds
£
£
22,210
11,189
2,599
2,599
-
(19,430)
24,809
(5,642)
-
(9,538)
-
(1,624)
-
4
-
1,009
-
(278)
-
2,000
-
(420)
-
229
-
429
-
(8,189)
24,809
(13,831)

continued...

Page 18

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Notes to the Financial Statements - continued for the Year Ended 30 April 2025

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Revaluation Fund
Designated Fund
Restricted funds
Children's Renal Fund
Bladder Exstrophy Fund
Grants Awarded Not Yet Taken
Kidney Info Network
Urology Sports Day
Tameside Dialysis
Polycystic kidney disease research
Cheshire and Merseyside Kidney
Information network Recipe
Altrincham Dialysis unit
Bladder Exstrophy Xmas Party
MRIKPA
Macclesfield Dialysis unit
GN Fund
TOTAL FUNDS
At 1.5.23
£
88,468
12,791
-
101,259
59,966
19,970
135,500
287
4,642
4,007
1,998
845
935
527
-
-
-
228,677
329,936
Net
movement
in funds
£
(34,682)
3,002
(31,635)
(63,315)
19,337
(2,076)
(1)
8
5,678
(432)
-
-
(767)
(895)
(14)
500
7,459
28,797
(34,518)
Transfers
between
funds
£
34,438
(2,807)
31,635
63,266
(17,522)
(1,337)
(41,157)
-
(945)
-
-
-
-
500
14
-
(2,819)
(63,266)
-
At
30.4.25
£
88,224
12,986
-
101,210
61,781
16,557
94,342
295
9,375
3,575
1,998
845
168
132
-
500
4,640
194,208
295,418

continued...

Page 19

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Notes to the Financial Statements - continued for the Year Ended 30 April 2025

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Revaluation Fund
Designated Fund
Restricted funds
Children's Renal Fund
Bladder Exstrophy Fund
Grants Awarded Not Yet Taken
Kidney Info Network
Urology Sports Day
Tameside Dialysis
Adult Transplant Games
Altrincham Dialysis unit
Bladder Exstrophy Xmas Party
MRIKPA
Macclesfield Dialysis unit
GN Fund
TOTAL FUNDS
Incoming
resources
£
311,398
-
-
311,398
70,047
16,187
-
8
9,100
1,120
2,000
-
1,032
787
500
18,792
119,573
430,971
Resources
expended
£
(372,296)
-
(31,635)
(403,931)
(50,710)
(18,263)
(1)
-
(3,422)
(1,552)
(2,000)
(767)
(1,927)
(801)
-
(11,333)
(90,776)
(494,707)
Gains and
Movement
losses
in funds
£
£
26,216
(34,682)
3,002
3,002
-
(31,635)
29,218
(63,315)
-
19,337
-
(2,076)
-
(1)
-
8
-
5,678
-
(432)
-
-
-
(767)
-
(895)
-
(14)
-
500
-
7,459
-
28,797
29,218
(34,518)

Purpose of funds

There is a 15% charge per the MOU amounting to £12,123 applied to the Bladder Exstrophy Fund £837, the Children's Renal Fund £7,522, the GN fund £2,819 and the Urology Fund £945. in consideration for the services provided by Kidneys for Life. Kidneys for Life shall be entitled to deduct an annual administration charge (the "Charge") from the Fund. The Charge shall be deducted from the Fund in February and will be calculated as follows: 15% of the income generated by the Fund. The Charge shall be deemed an authorised expense of the Fund

Designated Fund

The purpose of the designated funds is to provide for travel bursaries, upkeep of the renal library, small grants scheme and educational grants for renal staff and direct patient amenities.

Revaluation Fund

The revaluation fund recognises the amount by which the investments exceed their historical cost.

continued...

Page 20

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Notes to the Financial Statements - continued for the Year Ended 30 April 2025

14. MOVEMENT IN FUNDS - continued

Purpose of funds - continued

Bladder Exstrophy Fund

This fund is for use by the Bladder Exstrophy Team at Royal Manchester Children's Hospital to enable them to continue with their research projects, fund medical equipment that falls outside the NHS provision and enable staff to attend training courses. This fund also makes an annual contribution to the Bladder Exstrophy Christmas Party fund.

Children's Renal Fund (formerly Child Transplant Games)

This fund is for use by the Children's Renal Team at Royal Manchester Children's Hospital to facilitate the attendance of the Manchester Children's Transplant Games Team at the British Transplant Games each year, purchase of medical equipment, patient amenities for the wards and staff education.

Kidney Info Network

We work with GMKIN (Greater Manchester Kidney Information Network) to provide a social media presence for kidney patients in the North West. The fund is for use in maintaining this presence.

Tameside Dialysis Fund

Kidneys for Life received a donation in memory of a Tameside Dialysis patient and with the request that these funds be spent at Tameside Dialysis Unit. The staff at the Unit are aware of this donation and will communicate with Kidneys for Life when they decide how they would like this money to be spent.

Urology Sports Day Fund

The Urology Sports Day was set up by Dr Anju Goyal and was paid for using funds from the Urology Fund which Kidneys for Life administers as per the MOU on their behalf. It is to be used to facilitate an annual event.

Adult Games Fund

Kidneys for Life received a donation with the request that these funds be spent on adult games.

Polycystic Kidney Disease Research Fund

Kidneys for Life received a donation with the request that these funds be spent on polycystic kidney disease research.

Cheshire and Merseyside Kidney Information Network Recipe Fund Received donations to fund a special renal recipe book.

Altrincham Dialysis Fund

Kidneys for Life received a donation in memory of an Altrincham Dialysis patient and with the request that these funds be spent at this Unit. The staff at this Unit are aware of this donation and will communicate with Kidneys for Life when they decide how they would like this money to be spent.

Bladder Exstrophy Xmas Party Fund

This is an annual event organised by the parents of the Bladder Ex fund. Kidneys for Life supports the parents in the organisation of this event. The money in this fund is used to pay for the party to take place.

MRIKPA Fund

The scope of this fund has been extended and now includes MRI adult renal department. This fund is to be used at the discretion of the Medical team on both the Children's Renal Department at RMCH and MRI Renal department. The money is intended to be used for patients/caregivers for items that may improve efficiency of patient care. When access to funds is required, a member of the Medical team from either MRI or the Children's Renal Department at RMCH completes a request form and this is reviewed by a second member of staff at MRI/RMCH, MRIKPA and a Kidneys for Life Trustee.

continued...

Page 21

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Notes to the Financial Statements - continued for the Year Ended 30 April 2025

14. MOVEMENT IN FUNDS - continued

Purpose of funds - continued

Macclesfield Dialysis Unit Fund

Kidneys for Life received a donation in memory of a Macclesfield Dialysis patient and with the request that these funds be spent at Macclesfield Dialysis Unit. The staff at the Unit are aware of this donation and will communicate with Kidneys for Life when they decide how they would like this money to be spent.

GN Fund

The GN fund has been set up to advance clinical practice and improve patient outcomes in glomerular diseases. Glomerular diseases are complex thus the fund has been created to enable the organisation of study days that will bring together clinicians and higher specialty trainees from 12-15 units in the north of England. These events aim to enhance professional development, share scientific knowledge including breakthroughs in understanding of diseases and newer treatments, facilitate management of complex diseases through expert input, and foster collaborations among healthcare professionals specialising in nephrology. The ultimate expectation is that this improves standards of care and patient outcomes in the management of glomerular diseases.

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 April 2025 and none for the year ended 30 April 2024.

All trustees remove themselves from any decision if they have a related party connection with the company being discussed.

16.

FABRY NEPHROPATHY CONFERENCE FUND

A separate bank account was opened to facilitate the income and expenditure for the bi-annual conference. The next conference is scheduled to take place in Bologna in June 2026. The movement on the account is shown below. The end balance equating to the balance on the bank account at the 30th April 2025.

Balance at Balance at
1.5.24 Incoming Outgoing 30.4.25
£ £ £ £
Movement to date 300,557 92,315 272,373 120,499

The Fabry bank account owed £4,271 to Kidneys for life at the 30th April 2025.

In recognition of the work undertaken by Kidneys for Life, the Fabry fund contributes £15,000 per annum to Kidneys for Life staff costs.

The Fabry Fund is succeeding in its goal of maintaining reserves to at least the equivalent of a major sponsorship (£75,000).

The Steering Committee of the Fabry Update Group (SCFUG) with Professor David Warnock serving as Chair and Dr Fabian Braun as Vice-Chair at the helm, continue to ensure there are sufficient funds available before expenditure is approved thus ensuring there is never a shortfall of funds.

The Fabry Fund is run by a proactive SCFUG who meet via Zoom on a regular basis. Several new members have joined the SCFUG in the past year and a new Term of Reference is being drawn up. The SCFUG continue to be mindful of the financial position of the fund and as so agree that final decisions relating to travel bursaries are not to be made until sufficient educational grants from sponsors have been secured. This approach gives sufficient time to amend the program to fit within the budget.

Page 22

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Detailed Statement of Financial Activities
for the Year Ended 30 April 2025
30.4.25 30.4.24
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 99,640 109,106
Legacies 2,125 26,625
Grants 15,812 4,000
117,577 139,731
Other trading activities
Fundraising events 81,780 68,744
Investment income
Dividend and stock income 3,548 2,920
Deposit account interest 410 918
3,958 3,838
Charitable activities
Conference and training income 13,590 -
Other income
Other income 760 993
Total incoming resources 217,665 213,306
EXPENDITURE
Raising donations and legacies
Wages 48,758 45,990
Postage and miscellaneous 3,041 1,224
Promotional costs 10,416 13,876
Event costs 15,405 13,769
Travel costs 1,051 1,994
Card fees 5,718 3,252
Christmas cards - 2,080
84,389 82,185
Charitable activities
Grant management 21,994 20,216
Bladder Exstrophy Fund 1,123 1,003
Children's Renal Fund (formerly Childrens
Transplant Games) 11,925 23,166
Miscellaneous grants 3,250 2,007
Travel & conference bursaries 4,457 5,331
Urology sports day 1,543 1,594
Carried forward 44,292 53,317

This page does not form part of the statutory financial statements

Page 23

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c

Kidneys For Life

Detailed Statement of Financial Activities

Detailed Statement of Financial Activities
for the Year Ended 30 April 2025
30.4.25 30.4.24
£ £
Charitable activities
Brought forward 44,292 53,317
Small research grants 47,448 57,740
Nurse education 3,386 5,057
Patient support 5,344 9,961
Conference, training and educational event costs 14,040 -
114,510 126,075
Support costs
Governance costs
Governance management 15,710 14,440
Insurance 614 612
Telephone 747 757
Accountancy 3,786 3,882
Investment management 2,639 2,586
Office Equipment & Computer Maintenance
and Updates 18,057 17,901
Professional fees 2,309 3,508
43,862 43,686
Total resources expended 242,761 251,946
Net expenditure before gains and losses (25,096) (38,640)
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments 4,006 22,210
Profit/(loss) on revaluation of investments 403 2,599
Net expenditure (20,687) (13,831)

This page does not form part of the statutory financial statements

Page 24

Document ID: 1465522d-9908-40e0-a6c8-16ad5f2b216c