Charity Registration No. 800733 Cmpany Regislftlion No. 02229663 (England and Wal•sl THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION IAIPROVING LIVES B YSUPPORTING PROFESSIONALS IN THE DELWERYOF KIDNEYCARE & RESEARCH (A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 UK Kidney Association ACCFJ739* 20109r2023 COMPANIES Ht)USE A10 #117 Dr•ft Financial Ststements at 18Augu¥t 2023 at 09-.2S:08 THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) CONTENTS Trustees report Independent auditorfs fftport Slatement offinancial athittes 15 16 Statement of ￿sh Iky• 17 Notes to th• finan(ad sl*eme 18-31 Draft Flnanclal Statsments at 18 August 2023 at 09:25:08 THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 The tru$tee5. vtho $￿ also dire¢tNs of the c*ar*y fortho purpos0$ of Ihe Compan*sAcl 2006, present their report th the financiot st*ements of the charty tr the year ended 31 t)•¢ember 2022. The trustees have adopted the provisions of A¢counling and Rèporbng by Charths.. Statgm&nt off R8commanded Prdetic8 Applicable lo charth•s prèparing their accounts in accordance with the Financial Reporting Stsndard appkable in the UK and Republic of Ireland (FRS 1021 (effective 1 January 2019} arnj the ChanliesAct 2016. The finarri* Statemènts have b￿n prepared in accordanc* with the acc4>unling W￿l•S set out In thè notes to the financial statements and cornp￿ WTth The Renal Asscoation's goveming docu￿￿1, the Companies Act 20C6 and -Ac￿unting and ReportiThJ by Charilies." Stslement ol ReczsmmeTrJed Pwtice aPFacable to tharities preparing their a¢ry)unts in aw)rdarts with the Finanoal Re$￿tir4 Standard ap￿rable in the UK ar*1 Republic of Ireland (FRS 102)" (thclive 1 January 2019). OBJECTIVES AND ACTMTIES Obi•dives and aims "Improving lives by Supporfiw wofessKAw15 in the ofknlrty (xo aThl research" The UK Kidney Asso¢iabon {UKKA) is the leading professional body for the UK kdney ojnmunfty. ￿ weknme members workin9 in dinical renal care. treab.ng and ¢aring for people with disease. those vthing in searth. or related SCi8frfXS and fields arKI al a*"td heattk•re profe￿￿Y*al5. We are trdnsforming the way kidney ￿le ar￿ research is delwed in the UK a￿1 beyoThl. OLX decisions have been and will continue lo ￿ yumled by vatue¥'. . Placing pa￿nts at the ¢xntre of al deL>sions we make Effective representation of our mernbethp and their vivws CÈlebfatirtg differèn￿5 and promotir•J equahty Wwknn9 in pa￿*1S￿lP with thosè who share our miss Equty of access to all seNKes. wardless of prOfesshy￿1 groty Erksuring data is ac(aJrate pubbshed in the Publ￿ domain Using data lo continually dr￿￿ quarrty aThl lmw0b￿ent . Respeitry and d&¥akn)ir4J our staff . Leading with knrklness and compassK To a¢h18￿ this. w& WI￿ value and support all our mèmbers all the profess￿$ that make us the UKKA The UKKA can ONY be suewsful rf each of Ihe pmlÈssional 9fWPS feel have a valued place within it. It 1$ also (xuaal we p* our part within thè kidney communty working with partner charities. both pat￿nt and professional faang. along with slatutory bodres al a national and wKxtal level. These aims hav8 réquired new slruclures and ways of working but are built on firm foundations of goc*J govemance induding an athve and 9ngage(J group of Iruslees. a patient and profe5510￿1 coun￿1 ¥w￿ling and shwirvJ strategK dgci5*Jns athJ an oxp9rienc*d executNe. 15N F•llowship Prngrnm The ISN Felbwship Program an oppthinty for UK units to host trainees from thè devek)ping worfd for up to 12 monlhs. Since 2002. the UK has hosted 53 ISN fello￿ based in 15 c4ntres through the generous support of Ihe ISN, l￿dr￿Y Research UK and the UK Kidney As￿1thn. There is presentbf 1 ISN fellow training in. Edinburyh. Draft Financi￿ Ststem¢nts at 11 August 2023 at 09:25:08 THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 Strdts9iC Trport Aehiev•m•nts and performance Meetings 4 to 28 January 2022: Ad￿¢￿ Nap1￿C4￿ C(yne. held at Cws Chiisti Conega. Oxford and On￿￿e 27 tts 28 January 2022.. BAPN Imnter Me8tAig. F*ld 26 to 27 Mareh 2022: Renal SpR Spmg mee1r￿. held or 12 10 13 May 2022= BAPN GRID TrninirwJ Days. hekl at Uni¥Ernity of Manthester Conference Centre 7 10 9 June 2022: UK IAW 2022, hekl al Hknn Brniingham Metropo19 and online 23 to 24 September 2022: Renal PhannaGy Group Annual Conkn. atlhe Arden Hotel, Birmingh 22 to 23 October 2022". Ronal SpR C￿bAl￿umn Moetty. online 17 to 18 November 21Y22: &4PN GRIO traryng days, hebj at the Bedford Hotel. London 18 Novembw 2022.. Paedialrics Surgul Chaknw Meelvig. hekl at The UnNersity of Manchester Monthly Wèbina￿ arKI int8malional ¢ase disc¥sshryns. Renal Associalion •¥Ants and prizes Ralne Awanl The Raine award is made annually to a relativety junw mèm1* made a sMJnfficant ￿trIbUtIon lo fes8arth. lrt 2022 thi$ was awardad to Dr Jennrfer Lees. Walls Bu1￿￿•$ The John Walls Bursary enables Iwo n*mbers. a dinirAan and nowlinictan, to spend short ￿n(￿lS at other Cenlres, generalfy outside the UK to leam new laboratory techniques or gain dinThl In 2022 no awards Wère offered. Lockwood Awanl The LoCkV￿d Awafd 1$ awarded to Np members to present work artd combinè this wilh a visit to a tollaborntbng labor*ory or Clinical nephrok)gy unit ovefsea$. In 2022 rn awarfs We￿ offered. Draft Financial Sl•l•m¢nts at 18 August 2023 at 09:25:08 THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 Fin•nelal ml•w Whère our Income came from7 Our total incoffle fty 2022 was £4.123.522 (2021.. £4.233.376) a deuease of3%. Income from ¢haritabl• a¢iMbes: Th¢ majority of in¢ome is sourced from ¢awlation f¢es which a¢co￿￿e￿ for £2,197.44012021.' £2,156,881). Other incJ)rne consists rnain￿ of project work, sponsorship for events and othèr meètings (see note 41. The a(kJitional inc4Jrne in 2022 was a result of the tranSit￿n from Inrtual lo physical meeiings. Ihe expansion of the events team and Ihe relating Lx055 d￿rge for these staff. Incnme from rnembeTshys rose lo a total of £177,484 12021.. £150.6411. driven by ￿rpOrate members. Income from 5cienlffjc meetings in¢xeased to £223.418 12021.. £104.7911. this is due lo delegate wistralions for UK Kidney IAÈek 8nd other educational events. Incomo from donations. Iwes and wants derrnased to £178.656 12021: £485,362). Thi5 reduction was due to the dosure of the BRSIKCUK grants. defwred income from pir4ramme5 and thtr cessation of the Nephwork projecL Inry)n* from In)￿Stments. inL¥e￿￿ to £9.$33{2￿21.' £7.772). Whern was it spe Our tdal eXp￿d*Ure for2022 was £4.057.76512021: £3,185.243) an wK*ease of27%. Diréct costs: Wg spent £275.881 in 202212021". £332(￿) thi£ w*rnasa was a resuft of 1r8nsill￿ from yirtual to physi￿1 meetings. Support Costs.. Management costs inrzea5ed to £2.276,428 12021.. £1.948.617) a5 we developed and grew our events tèam and intemal secretsiial lo mana9e the new organi5ationat stnKlure. This T5 aEso why our secretarial fees increased to £282,845 (2021.. £103.7911. ￿ also invested in IT 5UPPOrt staff in preparation fof an extensive reclynfiguration of our IT infrastrncture in 2023. whèrè we spent of £364.602 in 2022 12021.. £278.15T). Legal and Professional ojsts iTr7eased to £520,67012021.' £322.427) as we are preparing to launch a website in 2023 ar￿ have been working vrilh an extemal devekjper. We slaiting travelirvJ fflore to meelings as reslriclions redui*d, spending £86.981 (2021: £24.6461. Grants payable de￿￿ed lo £69.98712021: £318.345). this redurA*)n was du? to dosure of the BRSIKCUK grants as dis¢ussed urttler granl AK*)me. For furthor inforn)ation plaas• see rths 7-9. Expenditure Breakdown • StaYCost5 • Ir • ProtES￿nalCC￿*￿r￿S • Mem Ex￿￿ llolke Ccss • Tratl Flnancial po$ilion Th8 UK Ktdney Association had an overal su￿lUS for 2022 of ￿,533 (2021.. £1.047.985). The assoaation had an overall defiot of £25.309 12Q21.' surplus of £611.488) and Ihe UK Renal Registy had a surF4u5 of £90,84212021.' £436.497). At the end 012022 lotsl assets by the UK￿We￿ £3.622,￿ (2021.. £3,557,430). Draft Financlal Ststsm•nts at 18 August 2023 at 09:25:08 THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT ICONTINUED)(INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 R•Mrvts policy The trustees of the UK KKlney Asscoaliijn (Ul(KAI are obfigated to ac4 in the interests of the tharity and protect and safeguard thè assets wrth care and sknll and in an accountable mannèr. The re8aNes polw has been developed by t￿ In￿teeS to explain to the stakeholders why we • Pa￿"¢U￿r amount of reserve5. to. demonstrate that finances are being prowfy managed and prO￿ts assurance of our overnll resih'enL* and ablity to winding UP Costs of t￿ d￿rity shoukl that beaim• nècessary. The benchmart tr 2022 was to hold ￿ average of £3.9 mi￿oft in resep4e. AJI ￿SeNe$ eittrL•r in short to medium lem investments or as cash in hand at the ￿nk. The reseNes at 31112r2022 w¢re £3,622,963 {2021.. £3.S57,430) which was 4ighlty behy th¢ benchmark bul agreed by the board a$ we decided to invgst in our infrastructure in 2022. 05*r￿1 the UKKA is very secure. The reserves hekl arg suffiC￿nt to I￿•r 10 months operating costs and this should be maintw'ned. These reseryes had fluctuate throughout the year to the seasonality of our inm h¢y•mer a rThnimLwn of one year tsf staff salaries must b8 aw maNitsined, whth we adhèrèd lo for 2021 Invesbm•nt policy The trustees are governed by the Trustee Ad 2￿￿ •nd Irb￿st to ensure the best fman(aal retum with an acceptablè lèvel of risk and whdst sm mawitan)ing Itquidity. Al funds have ¥ minirnum cre(lrt rating of A_ and have an ethical polry which exdude$ tsivestment in Ph￿[￿a￿l o)rnwies. lobac(* E¢mpan¢es and companies involved in the production or distribution of ak4>hol. Drnft Fln•n¢Sal SlatemBnts al 18 A￿￿&1 2023 at 09:25:118 THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT ICONTINUED){INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORTI FOR THE YEAR ENDED 31 DECEMBER 2022 OryanlsalJOn￿ deV*W￿ltand futhrn Devolowng Lèadètshw." . DevelopMI9 currerrt and future LfKKAi&•Jers ¥ia a suite of leadership wogrammes supporb.ng n81ional and regKJnal ￿aderSh￿ in¢bJdin9 national programmes Supporling all heart￿re profession* who WO￿ in kndney servtis by: Optimi$ing the care that they de1v￿r. reducing variatKJns and continuously irnwoying qualty Setting h*ah standards and enab￿n9 0)nwratrR audii of patsent care aTra dat2 th[￿gh gUide￿ne¥ and the UK Renal Registry Faolrtatww training arKI ullising Q￿lty Imprownenl m8thodoh4y supported by KQUIP . Wbrknng do$eJy with partners within the UK Kidny Re5earth Con50rtium and beyond Promoting and aKling rewr¢h to red￿ the burden of kidw d*ease and its impact palieftts InvestigatirwJ and evaluating seNce5 . Optimi5ing the use of available reakworfd d•ts to fa¢adate research . Monilomg the euffent and fuiure w0r1rf￿ce reqUIr￿MAts Engaging in shaping the fijture workforce . Educating and d￿eknplng Ihe fubjre WO￿l01ce in respts￿e to t&knlogy arKI other d￿ng9s Worting With stalutory bodies to Shape ￿Tr￿JIuM 88 *EII as defr4wing ow tr*m coutse5 as: UK ￿dneY Week ANC . ￿￿'nar5 othw ¥nnu4 c•nfererK4s for diffww4 wofèsSi￿al mwnbe￿hiP groups Educat￿.. Pro¥iS￿n and la￿litat￿￿ of gducalK>n to dglpm ths ￿$1 possiblg w k)r peoplp with kithey dwase . Assists'n9 With undergraduate and postyraduate training through seminars and webinars on lat￿1 development, UK Kidney Week, Advanced Nephrtsw Gour5es and &Leamuw modu185 Create and support *adership within renal senfw*s by". . Enabling leaders to shape for kidlw care sev4ices Imth locauy and nati￿￿ltr Inlluenring Wney we nètK)nalty and internat￿)nalty . Working with ctsleagues and partners lo thl up kn1nty fa Prowding optimal and sustaina￿& ktyjney care . Implementtng digit￿ ￿lutionS and P8Ot4e Imng *iih kKkney disèase to w*ss thwn Shaping Serv￿¢$." . Working wtth C4￿mis￿nIng ser¥w and natiMal pobtyy makws lo shape serbryce swfications Work¢'ng with regional ￿mmIsS￿)n1n9 to ensure hKJh standards of ¢are Campaffjning nationaly and Wlly with parkneis to rais8 •arenoss of ￿J￿Y diseaso and the services" that prevent anfl treat it Structurni gov•rnance and managenwnt Gt)verning document The c*arity is controlkd by its govemirKJ dwJmenl. a deed of trust. and constitutes a lirniied company. limited by guarante¢. a$ defined by the Companies A¢1 2006. The UK lQlrwA$50cIat￿n is a company limited by guarantep by its Memorandum andArttL*s ofASxwia￿n. revoed li Novembw 2020. It hs wiste￿d as a tharity with th• Charity Commission. Draft Flnancial Stat•m•nts at 18 Augllst 2023 at 09."2S:08 THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEAIBER 2022 Kty m•nagem•nt Ywnunernllon The Key Management Personnef ofthe Charty c4)nsists ofthe ChEf Executi￿ Officer and Head of Operation5. ere such indiyidua15 or those d05ety connected wilh them •# Ternunwated by Ihe Charty, their pay is set by ¥ standard salary-band matsN. None of thè trustees receive rernuneration or other benefits from Iheir work with the charity. As per t amendment in the art¢des, the payment of reasonable and proper fees to the employer tsf the President is now pernitted. No payments to a president have been rnadt to date. R8lat¢d pty transad]￿S have b88n disdosed in rk)t¢ 21. ReCruiti￿ent and •ppointmerf ot new Inffjt¢es The Truste9s ofthe Asso￿tion are appo¥ited in a 98wal meetiry and indr4idual appIn1n￿nI shal be for a term in offic8 as folkws: osldon sthntx2 olnt•d Rok* ha*offv Thtsieès. (knll strateyi ip ofTr A5swalion. Chair the b)ard ali ￿rthr$I otal.. ore as PresvJert- SHJent. or •Si Pwb ubes ¥¢J respo￿1￿.1￿.e5. Cha￿5 Gp¥•manc resHl¢rkt linicd ￿te x Prwlent PrEsid¥d PrESKlent hair of CliniC￿A￿al￿ Board. vthith ( Miate5 thejc¥ffllur￿l￿￿5 of tr*". Cb"r*al rrn C(xnrnitteE.' Cliniral P¢a¢b'¢e i&d￿1r￿ Commrtiee." Pa¢￿t InforrTrobc miiteÈ, Pabent Salety Comrrittèe thÈ Su5tshatAe ltidne Cafe Commitlee. hair oflhÈAcademkAffairs Board, *ThCh t iates the101￿ fvnctions olthe". Intematitir MIitIEe. Ed￿ti￿ and Trainity C(Nrtmrf*. esearch Committee. Renal Soeniists it*e andtr* Rare D￿ease CommlttEe. emtersr¥)enw*5es. general er4Lllros. with tr* rr*mbership. rA•Mir¥J al rremtersl al ft*mbersl omrary S6Cl8tary pointed ty Ihe taljo￿8. urts. contrads. tyJJgeb"rs. Chaw¥ Ihe Ifwrtt aTrJ Risk Cunmitt8e. inle¢J ty * resklEnt olthE British ation for Paediath" au paerfwtr or￿￿er1￿ter trustee inled by berofthe Fww¢•aNI co￿￿te8 nd Go￿￿($ and Nomination$ Committee. a M￿r￿JM 015ti nornwty seNe fri thTeeyws Draft Financial Slal•m•nts at 18 August 2023 at 09:25:08 THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 . InduGlion and traininy olnew trwlo Newty elected memters are advis8d oftheir responsibilrfies as diredor5 and trustees VH aNJb de￿ption. They have a period of h8nd￿Ver ￿th their predecessor before formally up the role. Rlsk Management The trustèè$ have a duty to identify and revie* the risks to the cawity is exwsed aThJ to ensure appropriate cs)ntrols are in pkn to proNide reasonal￿e assural￿e against fraud ar￿ error. The FinanrE and Risk Committee meet quarterty to re¥ie4V any rtsks. to ensure our systems are robust and lo re￿￿ on this risk to the trustee board. Good governan￿ is imbedded in our oryanistalion's cjjlture and struc*ufft whth allows us to reacl swiftly when necessary. Oryanisalional slrucbjre Foun4e¢J in 1950. the UK KitheyAsso¢iabon {1￿mI￿ The Ren￿ Assooalion) i$1gd by the Board of TN$tee$ work dosety with appointed offi¢ers and members of the UKKA CounL?l. The board of trustee$ meets regularly to direct the affairs of the Charity atid consurt reyesentatives from other related oryjanisations. The Finance & Risk and Govemance & Nomination Committees ￿￿￿trr their areas of fo¢us in gie•t detsil and reptsrt recommendations and risk$ to the Board of Trustees. Debelopment and marwgèment of spe¢nSc dini¢al and a¢ad¢mic acimties is dekgatèd to SU1￿￿Mmittee$ who re￿t Iheir proe•ed￿gs to thè ClinKal orAcad¢mi¢Affai CommitleeB and other IK>dies The CbnicalAffairs Board coordN￿leS the of the folhyMn9 C￿nMitte6s. ommitt•• Nam• linical SÈMces Gommitlèe linical Practice Guidelines Commrtt89 atienl Infornation Commrttee atient Safety Committee r Marie COr￿On rof James Burton Yincent Tse r Katy jor￿ and Ms ren Jenkin5 r sU￿n nagasundaram arAJ Dr ona Hutton ustainabb ￿￿neY Car• Committee ThoA¢ademicAffairs 8ts4rd coordinates the olthe ￿l￿thryny comrnitt8e5." ommltt•o Ilam• ntemational Commrttee are Diseases Committee ducation and Trainin Ctsmmittee halr rof Sunil Bhandari rof Dann Gale rof Deba5ish Bane Public B•n•fft Sl•t¢ffl•nl The tru51ees ensure that ￿1 actNibes and fulure ptsns in h'ne with the Renal AS￿￿atiOn'S aims and that these take into ¥¢count the Chaiities comrny55lc￿'S gu#jar￿* on pubk benefit. The trusloes confirm Ih•t they have o)mptse(I with tho duty In s•¢tion 17{S1 of the charrt￿AcI 2011 to have regard to the Chanty Ctynmission'5 general guidan¢e ¢Jn public benef('Clhaths and Publx Benefrf. Tr* ¢h8ritatile pwposes oftho Association are set out in rts objectives on page 1. Draft Financial Ststoments •t 18 August 2023 at 09:2S:08 THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT {CONTINUED)(INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT} FOR THE YEAR ENDED 31 DECEMBER 2022 REFERENCE AND ADMINJSTrAMVE D￿AlL5 Reglsl•r•d Company numlxr R•91stered Charlty number 8￿733 R¢glsteYed offke Brandon Hrmjse Buildtng 20a1. Sothfflead Roal. Flton. Bristol. BS34 7RR Drnft Financial Ststsments it 18 August 2023 at 09:25:08 THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT (cO￿riNuED}(lNCLuD1NG DIRECTORS. REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 Tru$t¢es Pr•sident Pres#Jent MDT Professor of Nlphrobgy Pham*ustAifvarKed Ms Clare Morlidge (Appthnl8d Cttob&r2022) Dr Sharlene Greenwojd (Previou Dr Sharlene Greerhvwj (kAo)gr2022) Or Graham Lipkwi (Pm•) Prof Sharpe c￿SUmant Phy5iOtherapist Past P￿slItent COnSdt￿￿ Physiotherapist Consumant N•phrOkng￿t Honorary Treasurer Honorary Saerelary CfyAeadÈm¢ Pre5hlènt Pmf Neil Sheen"n C￿ACadern￿ Pres¢denl Prof He18n Hurst Cfyclinical Vice p￿SIdent Dr Katie C￿ClinIcal Vice President M5 Kar¢n Jenkins BAPN Presid&nl Dr Jan Dudley Non-member Twst89 Mr t>avid Sibler Non.membwTrustee M5 Heathw L•fftnt* Professor of Nephrology Professor of Nephrology Professor of Nephrology COns￿nI Nurse Corbsultant Nephrologist Consuttant Nwse cons￿￿1 Paediatric Nephrologist Head of Eurctpean Inveslmenl 8anking Chwr ofthe London Ambulance SeTViCe" The Company Direthrs ￿rt￿tee$ met four times in 2022 on.. 25 March. 6 Jurte, 25 OGlober 4nd 6 December 2022. They wefe addthnaly in do$e o)rttsrt throughout the year, by re9uknr email, tsl•phone c¢mmunrabons and s¢hedul8d forts)￿ht1Y Tntstse meebrys. Company Sec¥etary ProfAlan Salama Auditovs Haines Watts Bri$￿ Ltd, 88th Housè. U 8ath Street. Biistol. BS16HL Tho audittys wli I be proposed for re4ppoinlff*nt at the forthctsnirwJAnnual General Meetiryj. Aceountants Ewans & Partnws. 9 Bank Road. ￿￿swood. &istoJ. BS15 8LS The accountants ￿11 be pJDposed for re-appointment at the forthojming Annual General Meetir*J Bankern Bank of Sc4llwKI Metro Bank SollGItoTr Blake Morgan. Bra¢ley Cwrt. Pwk Place. Cardrfr. CF10 3DR Dr4ft Flnan¢lal Ststemnts •111 A￿9￿1 2023 at 09-25.08 THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION IA COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORn FOR THE YEAR ENDED 31 DECEMBER 2022 statem•Tht of Trust•es r•sponslbiMies The trustees {who orè akn Ihts directors of Th• Renal Associati￿ for the purposes of tr)mpony lawl a fespon$ible for preparir¥J the Report of the Tntstees and the final￿1 statem•nts in aca)rdance wrth applicable l•¥ and United bfjngdom A¢xounting Standards (United lfjngdoffl Gerwaly A￿epted Accounting Praclicel, induding Financial Reporting Stsndard 102 Tr Fina￿al Reporling Standard applKabk in the UK and Republic of Irdand". Comparhy Iw requires the trustees to prepare finanoal slatemenls for aach fir￿￿la1 yearwhich give a true and fair ￿$W of the state of afrairs of the cha(itabk (>)mpany and of the it￿￿)rnIng resour¢85 and application of resoufc•s. induding th8 income and expenditure. of the charila￿e o)mpany for thal period. In pr$paring Iho$9 finanaal statements. the trustees are roqUtr8d to selera suitat4e accountiig and then apply th consistentty.. obseNe the methods and prinapth in the Chanty SORP: . makejudgements and estTmates that are reasonable and pnjdent,. stale whèthèr appli¢2ble ac£ounlJ"NJ stsndard5 havÈ foknved. 8W to any material departures disdosed and explained in the financial ststements.. prepare the finanoal statements on the 90in9 C>)nc4m ba&s unless it is inappropri*e to wesume that th8 dwitabte ￿rnpanY conlinu8 in busingss. The INslees a￿ responsible for keew.ng pmper aLrountin9 records *thich disthse wAh reasonable a￿lraO al any ts'me the final￿*al of Ihe tharita￿e o)mpory and to en•ble them to eftsu￿ that the fjnanc4al statèmènts compfy ￿th thè COmpan￿S Act 2ts￿. They are also respDn*ble for safeguafding the assets Of the tharitsble company and hence for laking reasonablg stsps for the pr8vent￿ and detedion of fraud and other iffeguLgrilies. In 80 far as the trustses are aware.. thère is no relevant audit infom)ation of whK* the c*aiitablo ojmpanvs auditors are unaware.. and the trustees have Liken alt Steps that they ought lo tsken to make thernse￿eS awarè of any r•bwant audit aNI lo ostsbh5h that the aLwJilors are alvare of that inforrnation. This report has been prwar•d in accorthc¢ the FrnrySK*ns of Part 15 of compan￿ Act 2006 relating to small c<)mpanies. Report of the director5, On . corporatiw a strategic report. appro4*d by order of the board of tnjstees. as the cury>any and signed on the board's behaw br. r Clalrn Shary• 10- Drdft Financial Ststen*nts at 18 August 2023 at 09:25:08 THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION Opinlon We have audited tho financial statements ofThe Renal A￿l￿all￿ lth¢'¢haiilabbs c¢mparf) for the year ended 31 December 2022 whth comprise the Slatwntrnl of Finanoal A¢tsvit*$. th* Balanc¢ Sh¢trt. the Cash Flow Slalemenl and nots$ lo the financial slalements. induding a summary of svjnificant a¢¢ounting polieAes. The financial reportiny fiamework that has been applred in their preparab'on 1$ appltsblè Law Uniied lQngdom Ac¢ounb"ng Standards (United lfjngdom Ger￿rJlty A￿pIed Acownb"ng Pra¢b"¢el, indLMling Fmanaal Reporting Standard 102 The Finanoal Reporting Standard appiubl& in Il* UK Repubbc of Irela￿.. In oui opinion. the financ4al statements.. gi￿ a Iruo ¥nd fair ¥iw of the Slate of the (tsitable c4)mpanV$ affairs as at 31 December 2022 Bnd of its incoming r•sources and athKabon of reSoUr￿s. ils ing)me and •xp•rKliturn. for the y•ar then ended.. have been propety prepared in actordance with United ￿ng￿lM Generalty Ao2pted A￿nting Practice. induding Finawal Reportirvj Stand*d 102 Tr Finani>a Reporlin9 Stsndard applicable u) thè UK and Republic of Ireland". and have been prepared in ￿el￿danCe with the requrements of the c￿￿n￿sAct 2£￿. 8agi$ for opinion Wl8 conducted our a￿JIt in acx))rdance with Inlemabonal Sland¥ds on A￿lityng (UK) (ISAS (UK)) aNI applKabk' law. Our responsibilities under those standards are turther described in the Auditors. responsibilities for the audit of the financial stalernents Section of our rewL ￿ ¥re independent of the c*aritabJe company in accordance with Ihe ethical r8quiremènls that are ￿levant lo oui awjrt of the finanoal $tsternents in the UK, induding the FRC'S Elhi¢al Standard. antt we havg luffilied our other ethical re$ponsibilths in a￿O￿lanCe with these r¢qUI￿rnents. We b81ieve that tho audit eNidenc8 we have oblained is suffic40nt and appropnaie to provid8 a ba$1$ lor our opinion. Con¢lusl•ns rnl•ting lo going con¢orn In audrting the financlal stateTh*nts. we ha￿ conckmled that the trustees. use of the going concem basis of xounling in the preparnlkM of the finanual statemen15 15 approprt8te. conditions that, indivthdually or coleclivety, may cast 5ignfftant doubt on the tharitable companls abilty to continu8 as a goin9 ¢oncoFn IN a P•F*￿ of al tsl tsvekn months from when the fin￿¢￿1 statements are authorise for Our respon$bi&b'es a￿1 ts responsits'lthes ol Ihe ￿th respecl to wng 0)n￿M arn deKribed in t rel8vant sertions of this report. Other Inlorn)ation The trustees are responsble for th& other Inf￿rn￿n. The other Irformati￿ comprises the infomation I￿uded in thè Annual Rèp)rL oth•r than the finanoal statemonts and ¢)ur Report ofthe Int*￿AUl*t0ts thereon. Our opinion on the finanoal statenRnts doe5 not cover the other irrfornation and. except b) ts exlenl othe￿1$9 explicAtly stated in our report. we do not exprvtss any fo￿ of assurarKe condusion thereon. In o)nn8ction with our audit of the ffinan¢?￿ statemèftts. our resrthsibilty is lo read the other infornation and. in thjtng 50, consider whether the other infornatton mateiiaty inc4Jnsistent with the finanoal slalements or our knowledge obtained in the audit LY otherwise appears lo be materialty misstated. 11 we identrfy sl￿ material incon$151en￿es or apparent ma￿[al mi55tatements. we are required lo determine whether there is a material rnisstslement in the finanaal statements or a material fflisstatement of the other infornation. If. based on the wo we have performed, we c4)nrJud8 that there is a fflaterial misstatemenl of tlus Ott￿ infonnatton. we are required to report that f8cL We have to wort in this Tegard. 11- Drnft Financial Sl*tsments ¥t 18August 2023 at 09:2S:08 THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION Oplnk•ns on other Matte￿ pffeKribed by th• Companies Acl 2006 In our opinrfjn, based on the wort ur+dertaken in the coutse of Ouf audtr. Iho inf0mal￿n 9iv&n in the Report of the Trustees for finarKial year forwhK* the ffinar￿13l slatements we prepared is o)nsiStentwith the fina￿aL statements.. arvj tho Reyl ofth• Trustses has been P￿Pared thi accothrtt wilh applK•Ne W rwwirem•nls. Itèrs on whl¢h w• art Ywulrnd to report by exception In the light of the knowledge and unde￿landing of the c*wit￿ cofflpany and its environment obtaingd in the ¢xJurse of the audit. we have not identified material mi55tatsments in the Report of the Trustses. We hwe nothing to report in resp*ct ofthe fO1￿1r￿d mattw5 where tre Companies Ad 2006 require5 US to report to you rf, in our opirwon: adequate acc4wnting record$ have Tr)t b88n kept or r8tum5 ad8quat8 for our athlit have been recavod trom branches not Visited by us., OT thè fiftanoal $latements a￿ not in agreen*nl wilh tr* a¢¢ountry rt¢ord$ and rètwns.. or certain disch)sures of Irustee5' remwerabon speafied by law are not made.. or we have not received al thè informalion and explanal•)ns we Tequn for our audk.. or the Iru$tee5 were not entrtkd to tske ¥d¥antage of the small companies exemptson from the requirement to prepar& a Strate9ic Report or in prewiNd th• Report of the Twslees. Responslbililies of tntst As explained more fvlly in the T￿￿tee8. Respo￿ts15t1es Statefflent. th& truste•s (who are akn the dir8i#ors of the Charitable company for tho purpo$e$ of company law) are responyble for preparatitsn of the finanaal" stslements and for being satisf￿1 that they gi¥* a In￿ arthJ fair ￿e￿, and for intemèl control as the tr4JStets determine is necessary to enabte the preparation of financial slaterr￿lS that are free from material mi$$tatem8nl. whether due to fraud or efftK. In preparing the finantyal statements. the Imstees are responsible fof assesstng the chariiable companys ability lo continue as a going concem, disdosing, a5 appkable. matter5 related lo gow)g cOr￿M and u&ng thè going concem basis of aco)unting unbess the Injslees either intend to 1¥4uidate the tharitable company or to cease operations. Of have no rea￿s￿ attemative but to do so. 12- Drnft Financial Ststements •t 18 August 2023 at 09:25 THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION Our ￿pOnsIbl•ltieS for th• audil olthtr ffnan¢ial 8tstrm•nts Our objects'ves are to obtsin reasona1￿8 assurance about vthether financial statements as a whole are free from material misstatement. whether due to fraud or mr, and to IS￿ a Report of the Independent Auditors that indudes our opinion. Reasonabk assurance is a hyh level of asSUrar￿, but is not a guarantee that an conductad in accordanc* with ISAS ￿K) will akvays deted a matwial misstatement when it exists. Misstatements can arise from fraud Of efror and are consNJered material rf. indNidualty or in the aggregale, they could reasonabty be expected to inlluenrE the economic detssions of users taken on the basis of these finanaal staternent$. l￿eg￿811IIfrs. inejuding fraud. are instance$ of n¢)womplknance with laws anL1 Wulath￿S. ￿ design pmcedures in line wth our reswnsibilities ouuined above. to delec* matèrial mi$5talemgnts in ￿SpeL* of irregularities, induding ud. We obtainèd an undèrstanding of thg bgal and reguLatcry fywnewort appkablp to thé eharrtable o)mpany. ind(Kling those areas that coukl reasonabty k expe¢ted to Iwe a mat¢Eial effe¢i on the fmatKial stslements. Th¢ most significant wern id&ntified as Th& Conyanies kl 21￿. UK GA4P IFRS102). Th? Charili•$ SORP (FRS102) and The ChaJitiesA¢# 2011. We con5id&re)mpanVs ino)me streams". and T8Sting the alocal￿ of irtcome and &XpendrtU￿ to thè co(re¢l fvnds oflhe ¢hart8bk ¢ompany. Because of the inher￿rt &mIL￿10n9 of an wdit. there is a iisk that TM wil not deleca am lrrogularitk￿. induding thos8 leading to 8 material misstslement in the fmancaal st8twwits ￿ Th)nn. A ftwthor dosuiption of our reswns*>ilrfies for the ￿dtI of the finarrial statem￿ts I(￿ted on the Finanual Reporting Courwfs website ¥1 V•NThT.frc.ory.ukl•LwJilor5respongbililies. This d4￿Pt￿)n fonns part of w Report of the IndepeftdenlAuditor& 13- Draft Fln•nci•l Staloments at 18 August 2023 at 09:25:08 THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION of our report This report is made solety lo the ¢harrtable companls members. as a bcty. in aco)rdance with Chaptor 3 of Part 16 of the Companies Aca 2C(J6. Our audit work has been undertaken so that we might State lo the charilablg 4jfflpanVs mambers those matièrs we are required lo slate to them in an audrtors. report and ft*r no oth8r purpose. To fullest extent pernitteil by Iw*. we do ￿1 attept or assume responsibility to anyone other than the charilable company and the charitabl• c¢mpanls members as a body. for our audrt work. for this re￿￿rt, or for th• opinions we havé fom)ed. H-6L Ld4_fv Matlhew Brachw FCA (Senior Slatutory Au¢frtor) for and on behall of Haines Watts Bristol Limitèd Chartered Ao>)untsnts Statul￿AuditOrs Bath House PA Bath Slreel Bristol BS16HL Dato.. 14- Dr•ft Finan¢i•l Sl•trments at 18 AUg￿*t 2023 at 09:25:08 THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022 Unrnstrlcted l>&slgnal•d futhts nds Totsl 2022 T¢)tsl 2021 Incomè and endt)*Tnents Donations. legacies and grants Chanlable aclivities Investments Other ino)me 41.768 136.888 178.656 485,382 839.386 3.068,410 3.927.796 3.390,921 137 9,533 7.772 7.537 7,S37 349.321 Total Ineoffle 888.828 3.234.694 4.123.522 4,233,376 nditure on: haritable a Expendrture of tharitaNe aclmties 832,833 3.224.932 4.057,765 3.185.243 Net income for the yearl N•t incoming resourc•s 9.762 65.757 1.048.133 Oth•r rncogniB•d gains and loss• Olhef gains or losses Transfors btheen l￿dS 12 (224) 81.304 1224} (148) (81.304) 14•t mov•ffl•nt in fund5 (25.309) ￿.842 65,533 1,047,985 Fund balances at 1 January 2022 828M 2.729,134 3.557.430 2.509.445 Fund at 31 De¢emb•r 2022 802.987 2.819,976 3,822.￿ 3,SS7.430 The stalemonl offin•nrAal aL*¥btses KK4udes al gains and knsse5 re¢wis￿ in the y￿. All inc4Mng and expenditwe dorive from aL*¥ibes. The statement of f￿an￿al ac11v￿e$ also complies wilh the rewireftwts for an i1￿￿me 4nd expenthture acc4￿1 under the COm￿nI0$A¢t 2C&S. 15- Drnft Flnan¢ial Stat•ments at 18 August 2023 at 09.25: THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS AT 310ECEMBER 2022 2022 Totsl fund$ 2021 Total fund* unrestric￿ Designated lund$ Flx•d assets Tangible ass8ts Currentassets Debtors Cash at bank and ffi hand 14 1.615 56275 57.890 35.310 15 222.791 734,505 826.8S7 2.164.571 1.049,648 2,899,076 797,196 3.149.752 9572* 2.991.428 3.948.724 3.946.948 cr￿lt0￿. amounts f**ng due withkn on¢ year 16 (155.924) 1227.72n 1383.651) (424.828) Net I￿8n1 awl$ 801.372 2.763.701 3.$65.073 3.$22.120 Total ass•ts l•ss current IlablNtss 802.987 2.819.976 3.622,963 3.557,430 Income funds D•signated funds Unrestricted ￿ndS 1819.976 802.987 2.729,134 828.296 3.622,963 3.557.430 The company 1$ entbtled to the wmptnn from the a￿111 reqUiren￿Trt rI)ntar￿d in seclron 477 oftho Cornpanie$Acl 2006, for the Y￿ ended 31 December 2022, athough ￿ audri has l>e8n ¢￿d oul undgr Se¢ti1￿ 144 of th& Chaiities Act 2011. The trustees are re$pon$ible for ensuriNJ that the chanty keep$ aco)unting re¢*yds whith ￿mplY with sedion 388 of the Act and fof prepamg fiAan¢ial statements whith gNe a true and fair ¥iw4 of the stste of affairs of thè company as at the end of tho financial year and of bts irthming resourc4s and ap￿￿tion of resour¢es. including rts income and exper￿ltUre. for the financral year in acc4Ydance with the requwements of sectK)ns 394 and 395 and otherwise compty with the requwements of the Companies ALI 2(th relatirvj to financaal slalements. so far as apP￿cable to th8 ojmpany. These finaNial statements have b8en prepared in acr￿d￿ wilh the provisi￿S appI￿ab￿ to L1)rnpan￿s subject to the small ojmpanies regime. The finanoal slalerntnts were approb*d by the Tnth on ......................... PTofe5sor Claire Sharpo Company R¢gi•tration No. 02229663 16- Ornft Flnaneial Statameftts at 18 August2023 at09:25: THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2022 2021 Cash 110*5 from operntlng activilie* Cash labsothd by}Igenerated from operations (210.164) 1,050,010 Cash flows from irniestlng aebvllies Purchase of tsngible fixed a550ls Interest received (50.045) (5.902} 7.772 M•t eash (used Inyg•n•rnto0 frnm in¥•stlng aetivilt•s 140.512) 1,870 N•t Id•ernwylncru¥• In ¢a•h and ¢a¥h equlvalents {250.676) 1.051,880 Cash aThJ cash equivatents at t￿inn1r￿j of year 3,149.752 2,097,872 Cash and cash •quival•nts at•nd of y•ar 2,699.076 3,149,7S2 Notes to the Ca$h Flow Statement 1.Anatysis of changes in net debt At 0111)1r22 Ca8h IlJw At 31112r22' 14•t ￿*h Cash at bank and in hand 3.149.7S2 (250,876) 2.899,076 Tolal 3.149.752 (250,676) 2.899,076 17- Draft Flnanei•l Slalernents *t 18 August 2023 4t 09-2S:01 THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Accounting poliEiES Charbty information The Renal Asscpia1h￿ a ￿l¥•Ie c¢mpany limited by guarantee inLyyporated in Engl•rhl ind W*5. The regi8tered office is &arthn HoL&se Building 20•1, Soulhmead Road. Bristol, 8S34 7RR. 1.1 Accounting con¥entEr)n The finanual staternenls of the c*witable c4ynpar)y. 15 a p￿11¢ b8n•fft gnlty Ur￿¢r FRS102, have bg•n prepared in 8ccoTdance wilh the Charthes SORP (FRS 1021 Attounlirvj and Reporting by Chariti&$.' Statement of Recommended Practice applubie to tharit*s preparing aC*a)unts in aC￿rdan￿ with the Financil Reporting Standard ap￿ICable in the UK and Repukn1￿ of Ireknd IFRS 1021 (effective 1 January 2019)., Finanrial Rer*Nling Standard 102 Th& FinwKial Reportirty Slandard apF4i¢able n th& UK and Republic of Ireland. and the Compani¢$Acl 2006. Thè finanrAal stalements are p￿arnd in st&*Jg. Twhith is the functThd ￿rrelY of the Renal ASKK1atM￿. Monetsry amounts in these ffinaroal slatsm￿ts are murthd lo Ihe nearest £. The financ4al ststements ha￿ been ￿epa￿ under Ihe historKa cost fA)nv•ntrJn.The principal accounling policies adopted are Set (yjt tdow. 1.2 Going concem The atxounts have ba￿ prep¥ed on th? assumplion that ¢h*lIab￿ Lwipany 15 abl& to ￿t￿lue a& a in9 1¥)n¢¢m. The charitsbk company ￿dS unrestrKteA. 9￿￿[31 ￿ser￿ of £802,987. deS￿nated ￿serveS that can be drawn dilwn rf necessary of £2,819,976 and a cash balar￿a of £2.899.076. The tNsteos consider that the charitab18 ryjmpany has sufficient ￿sh reserves to (x)rttinL* as a wirKJ c4￿M for a per￿d of atlgast 12 months from the date on which these fInanci￿ slatem•nts are approved. 1.3 Charitable funds Unrestri¢ted funds are usgd in aw?rdance with tho ¢haritth obJpctive$ at the dwBlicn of the tru$tee$. Certain funds wll be despjnated for $pecyfK puryyjses. The Ex0￿￿￿• Committ•e have dectded that salting aside frjnds in Ihis way 15 a useful finanrAal disrAplne which wll help the charity make the best Use of its resources. even though there ts no legal force to the deS1Jnat￿jTr. ReslrKtions arise when speofied by the dorw ￿ when fijrrfts are waised for partirJJkr restricted purposes. Furlher exF4analion of the natu￿ and puwe of eath fund 15 induded in note 17 (movement in fvnds). IA In¢omo All irKome 15 iec4)9nised in the sL￿m￿l of Financial ActIVit￿ or￿e the charity has entrflamènl to the knds. il is probable that the in¢ome W￿11 ￿ re(*Ned and the a￿￿Unt be measured reliabty. Full provision is made for subsuiptions in •Jvance. NJI voluntary incfjme 15 inclLMled in incoffle on ¥ re¢eipt basis. Tumover is measur•d at the far of thg (wsid8ration T￿l¥ed or ￿eerAble and rewesents aft￿unts receivable for goods and senrices pmMded in ts normal f))ursg of bus￿ess. net of discounts, VAT and Othor sales ￿lated taxes. Capitabon fegs and grants a￿ ￿(￿>sn1$e￿ on a ￿eeNable basi5. Styentific meetN)gs are gnised on a receipt basis wttèn lid(els for a Course w elent a￿ purchased. 18- l)rnft Flnan¢ial Statements at 18 August 2023 at 09:25:08 THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 A¢Gounting poliGieS IContinu•dl Expendlturn Liabilities ¥e rewrmsed •$ e%￿rtUre as 800rt #s Il*re 1$ a leg81 IY construthe Obl￿atIon o)mmitting thè chanty lo that expendilure, it is probable Ihal a tran5fw of econrynic benefft5 wiu be required in settlement and the amount of the obwgalion can be nwsured teliabty. Expenditure is a¢(J)unled for on an acuuals basis and ha5 been dassrfied under headings Ihat aggwale all o)sl related lo the ¢alegory. costs cannot be dile¢* attn'buted to parti¢4dar l*adhn9$ ttw ha¥e been alkncated to ¥diwti"es on a baws consistent wth the use of resou￿$. Grants offered subject to c￿￿tiOnS whith habp not at the year end date are ntstèd as a commitment but not actyu•J as expendilure. 1.6 Tangible fixed assets Tangible fixed assets ale inrfi'alty measured al cost arKI Subseq￿ al c¢st or valuat￿. not of deprerAation al￿ any impaiment losse5. DÈprec4ation is recognised so as to ￿lIe off the (x>st or ¥aluatY*n of assets less thèw rosidLwI values over t￿r uselul lives on the fo1b￿l￿J bases: Computsr equipmont Fix￿￿e$ and ffttings 33% on c¢st 25% on c(tsl Fixed assets are Co￿￿11￿ th the inibal <*sl exceeds £5tKI. 1.7 Flnan¢lal Inslrum¢nts The charity has 8lect8d to aprty th• pthisims of Se¢l￿n 11 '8a$K Financiallnstruments. and Sectm 12 'Other Finanual Instruments Issues. of FRS 102 to all of its f￿ar￿la1 instruments. Finanty81 ui$lNments are reeognised when the charty becomes party to the cxjntraclual Pro￿510Th$ of instwmtnl. F*iancial assets and liabilities a￿ offset. with the net amounts presented in the fina￿la1 stslements, when there is a legal enforceable right to sel off the rec4Jgnised amounts a￿1 Ihèrn is an inl8nt#)n to settle on a net basis or to reathse the assel a￿1 selue the Ikabilty simullaneou*. Basic fin￿¢1•1 •ssets Basic ffinan¢ial a$set$. which include trade and otw debtors and ￿5h bank balances, are inilialty measurgd at transa¢tion pri¢e inc4udirKJ tsrwaclv)n vJst5 and are subsequently rarried al amorti5ed vJst. Financial assets arè onty when the o)ntra¢lual rvJhts to the ¢a5h frorn the ass81 expl￿ oi aft seiued, or wh8n th8 charity trartsfws the finarwl asset and substantialy al the risks and rewards of ownership to another entty. or rf some sigftrf￿t risks and rèwards of ¢)wn¢rship arn retsined but control of the asset has transferred to another paty th* is able ¢0 sell the asset in its ¢nlirety to an ur*elated third paty. 8*sk ffnanelalllabll Bastc financxal liabthties. inrAu(thng trade and other ueditors are Inth1￿ r&D)gnksed at transaclion prtce unless thè arrangement constitutes a financing trans*#*Jn, where the debt instfurnent is measured al the present value of Ihe fijturè payments distijunted at a market rate of interesl. Debt instruments a￿ subsequentty carried al amortised cos( using the effecaive interest rate w￿#￿)d. Financial kabilities are derecognised when. ond onty wl*n, the chwitf5 conlra¢Aual oblwjations are di5c*bar9ed. ￿nCelled, or they expire. 1A Twlion . The chanty i8 exempl from tax on its d￿ritable acli¥ikn. 19- Draft Fln•ncial Statsments at 18 August 2023 at 09:25:08 THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 AGGounting Wicies (ConliThu•d) 1.9 Employ•e benefits The ¢ost of any unus•d hold¥y entrfement is rec￿lsed in I￿ wiod in wlith th• empknyee's serw arn 1.10 Retlrnment beneffts Payments to defined (xjntribution benefft s¢hemps are (*W as an expense as they fall due. 1.11 Leas0$ Rentals payable and recei*abk Wmler owatii¥J leases ￿e tharges to the SOFA on a stratght line basis over the period of the lease. 1.12 Foreign exchango Transactions in currenc4es other than pounds stwlThJ are recuded at the rates of exchaw prevaiDryJ al th• dates of the tranSaCt￿s. At each repoitiThJ 8nd date. monetary assets arwj liabilitkgs that a￿ denominatèd in foreign rJJrrencAes are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on transktion are inthded in nel in(¥mel{exF￿dIttKe) forthe puiod. Donalons, kg•cies and grnnts Totsl 2022 Totsl 2021 funds fvnds Grants Donations 38.882 2,886 136.888 175,770 484,479 41.768 136,888 178.656 485,362 2022 2021 R￿alA880clat￿ft Unrestrthd Renal Registry DesvJnated 38.882 204,845 136,888 279.634 17S.770 484.479 t FInanC￿81*19rn•nts1t 1#Aug￿lI2￿2? ata*.25 THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION IA COMPANY LIMITED BY GuARA1￿EEl NOTES TO THE FINANCbAL STATEMEIITS ICONTIPIUEDI FOR THE YEAR ENDED 31 DECEMBER Z022 I197. 171.4B4 2Z3A1B 438,4a4 6W.970 3M27.751 3.M.921 177.4U4 ZZ3A16 436.4J4 1IYT.4U 8￿970 3.088.410 2.197.4 177.4e4 223.41• 3.927.796 19).fj41 104.791 Z74.12B 2.15&811 2ml.361 2.15&881 i￿.611 104.791 274.128 704Aeo 3M.921 Draft Finan¢ial Statements at 18AugUSt 2023 at 09:25:08 THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Olher eh•rltsblo Incom• Unr•strlctrd Designatrd Total Total 20 2022 2022 2021 Events Cross charge Projecl fees Other in(*mè 354.638 251,470 65.732 657,614 216.475 82,523 98,459 581,151 251,470 83.846 573,768 Other incoffle 438,484 8￿.970 1.329.454 978,808 Unrestrietad D•slgn*ted Totsl 2022 Tolal 2021 Interest rec•i¥ablè 137 9.3 9.533 othor In¢¢xne During th8 year there ￿S a transfer ofassels tolallrwJ £7.$37 relatry lo entity. The assets tr?￿Sferred was as folkx5: 2022 PNI Assets abilities 7.537 Tot81 7.537 2021 R•nal Pharnucy Grnup British Ronal SoG*ty 284,675 abblities Total 284,675 Draft Flnancial Slatements at 18 August 2023 at 09:25:fj8 THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION IA COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Direct rA>sts Grant fUnd￿g Support costs of acti¥￿eS (See r￿te 91 (See note 8) Totals EXp￿dIture ol ChorilaLq8 athtss 275.881 69.987 3.711.917 4.057,765 Granls payabl• Thè total grants paKI to i￿11¥1￿u* durNy the year¥As as fokns: 2022 2021 Individual grants 69.987 .318.345 Dr4ft Financial Stat•ments at 18 August 2023 at 09.'25:08 THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2022 Support Costs FinatYA Infomat￿ft te(*wwlogy Expenditure of Charilable adiiribes 2,276.428 1.413 364.602 Human Olher Goveman(* costs Expenditure of charilab￿ acti¥iies 86.981 164.265 818.228 Total Expenditure of Charitable adivibe$ 3,711.917 Support ￿Sts, inthdad In tho ab)vè. arè as fokns: Managemefftt 2022 2021 Trustees, gxpenses Wages 1.WJ8.675 19),576 101,045 86.132 1.663.447 155.868 Pensions Training and Deveh)pment 39,947 2.276.428 1.948,617 Finance 2022 2021 Bank chargos 1.413 1.709 Infomwtlon tr¢hr￿lO0Y 2022 2021 Computer.storagg & ad¥ertswng 364.602 278,157 Drnft Financial Stst•ments at 18 August 2023 •t 09:25:08 THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 310ECEMBER 2022 Support CoBts (Condnuedl Hurnan 2022 Trd4*1ing 8 Subsistencè 86,981 24,646 2022 2021 Office Costs Postage aThd slation8ry Depreciation of langiblg r￿ed assets Bad d8bt 132,202 5,059 27,46S (461) 112.436 3,765 20.784 164.265 137.679 2022 2011 Audbtors. remunerati Legal 8nd professronal Sec¥etarial foes Accountsnty and legal 5.900 $20.670 282,845 8.813 S.600 322.427 103.791 11.073 818.228 442.891 fo Tn*t•A8' r•mun•rdlJon and b•n•ffts Non8 ofour trustees re¢eNe rwmuneration or other bertefft from their work with the charity. Please se8 ￿htt s 11 ukkidn siteslrenal.or les￿rUstee%2ODethraI10ns￿2c#)1%2olDtereSfA2O-.A20WebSIte. df for other dedarations of intefests. Trustees expenses are pa￿1 with accordance to The Renal Assooation expens• daim polry. In 2022 3 trustees We￿ reimbursed expenses tota￿n9 £877 12021.. £751 reimbursed lo 4 trustee5}. 11 Emplaye¢* The average monlNy nunknr ￿0YeeS dull￿ the yearw 2022 Numbèr 2021 Muffi￿r 42 -25- Draft Financial Slatsm•nts al 18 August 2023 at 09:2S:OJ THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 11 Employe Icontlnuedl ETrWoyment costs 2022 2021 Wages and salaries Social security costs Olher pension costs 1.898.675 190.576 101,045 1.663.447 1 $5.868 89.355 2.190,296 1.￿8.670 Thè numbw olwnOoyees whose rnnuneralion Twas nwe £60,LMXI Is as lolltrrts.. 2022 NumbEr 2021 NumbEr Empknyees eomirwj over £60.C 12 Oth•r g•ins or lo￿ 2022 2021 Foreign exchange kjsses 224 Ornft Financial Statements al 1J Au9USt 2023 at 09-2S:08 THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 13 STATEhlEMT OF FINANCIALACTMnES FOR THE YEAR ENDED 31 DECEMBER 2021 Unrnstrietsd Deslgn•ted funds Totsl funds Income frorn: Donab"ons and legaoes Charitable acti¥ilies Inveslmenls Other inojme 205,728 529.580 31 349.321 279,634 2,861.361 7.741 485.362 3,390,921 7.772 349.321 Totsl in¢om• 1.084.640 3.148.736 4.233.376 Charitabl• activili8s Expenditure of Charitable aL*ivities Othor r8(¥)9nis•d 9ains and lossès 473.152 2.712,091 3.18S,243 148 Mol In¢onwllExp¢ndltyrnl 611.488 436.497 1,047.985 Ro¢onclNatlon of funds T•tsl funds brnughtfonvard 216.808 2292.637 2.509.445 Tolal funds caffi•d fonvard 828.296 2.729,134 3.557.430 14 Tang11I• fmd assgts Tolal Cost . At 1 January 2022 Add￿OnS 98.492 gJ.045 $9.454 157,946 50.045 Al 310ewmbgr 2022 148.537 59.454 207,991 Oepreclallon and (m￿lm*￿t At 1 January 2022 Depréaation charged in the 88,978 13,396 122.636 27.465 14.069 At 31 Der￿ber 2022 102.372 47.729 150.101 Carrying amount At 31 December 2022 46.165 11.725 57.890 At 31 December 2021 9,516 25.794 35,310 Dr4ft Fln•n¢lal Statements It 18 August 2023 at 09:2S:08 THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2022 15 Debto 2022 2021 Amounts faltlng du• wlthln one year. Trade debtofs Pur¢h8se ledger deb* b•lan¢es Other debtors 560,527 160.722 5.447 623,828 173.388 1.049.648 797.198 16 Cr•ditorn: amounts du¢ Twlthin on• yur 2022 2021 Other taxation and stioal S￿rtty Trade u8ditors Other creditors 54.784 5,396 47.830 316,818 79,124 196,152 383,6S1 424,828 -28- Draft Financial SlatM*nts at 18 August 2023 at 09:25:01 THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2022 17 in fund$ Al 01ffj1r22 Net rTh)¥ement At 31112122 funds Unrestri¢ted furnls 828296 (25.309) Bo2.￿7 Deslgnatrd lun Renal Registry 2.729.134 90.842 2,819,976 Total funds 3.SS7.430 65,533 3,622,963 Nel fflovemenl in ￿nds. induded in the above a5 Incoming Resourc•5 Tfansfws Movement in fvnds Unrestricted funds Rertal Assocotion 888.828 (832.8331 181.3041 125.3091 Do#*natsd fi•nd* Renal Registry 3234.694 (3.225.1￿) 81,304 90,842 Total fu￿$ 4.123.522 (4.057.989) 65.533 o￿l￿nItrd Funds 8T￿ Incomiry R8sowc88 forward resourr*$ expended Trnrthrs Fmfd Renal Registry Dèslgnatsd 2.T29.134 3.234,694 13.225.156) 81.304 2.819.976 Tolal Il¢signated Funds 2.729.134 3.234,694 {3225.1ffi) 81.304 2.B19.976 Funds R¢Tral Assoclatlon Fund This fund represents thg free reserns ofth• C￿lty. Ronal R•glsty Fund This fund represents amounis whth ar• commbtted to the UK Renal Regiyty and have been set asbd8 by the Ex8cutNe Commitlee to help the charty make best use of ts reS0w￿3. Transf•r of Funds During the year ther• was a trnnsfer of £81,304 belvrten ￿￿eSti1￿ arKI doswn*d fund& This was in relation to the opening ofth8 Flagstone •>)Junt. Draft Financlal StstemAts at 18 Augusl 2023 at 09:25:08 THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 18 Shar• capilal The charitable oynpany is fThiled by guarantee and thwefiye has r￿ sharn capilal. Eath memborf8 guarantee is limited lo £1. Defined contrlbutlon $¢heme$ The opepates a defined c0nti1butK￿ pOnSK￿ scheme for al qua￿ying emptyees. The assets of tr* schem¢ are held separately from ttK)se ofthe in an irKlependenty ￿ministered fvnd. The rharye to profft or loss in respect ofdefjned (x)nt￿Ul1On £101.04512021 .. £89,355). At the year end IheR were peft$￿ of £14.934 [2￿21.. £12,507) deducled from salarns t￿1 not yet pahl over lo the pension s¢heme administrator. 20 Op•ratlng kn• ¢¢)nwitrnnts Land and buildings 2022 2021 Wrthin onè y4r Betsyeen two and fr4e years In over ffive yea 4B.60D 192.LhXJ 87.400 48,CnO 192,tsJO 136.000 376.000 21 R•latsd party hnsactions During the year, the UK Ki1txy Assooabon w4s W by Ktdney Care UK £49.9(Kl. a r•Jat•d party due to tho shared dwedor Dr Graham Lipknn. (2021: £374,122) 01wh￿". . £48,700 was for the KQUIP. PREM aThJ pthnl *alkts prograrnmes. (2021.. £194.DS1) . £1,200 was for UK Wgek r8gistratton, (2021.. Q2S) £0 wa5 forthe BRS gr¥nts12021. £179.846) Payments made to Universty Hosptsl BIm￿nghaM Tn&%t relating to th• GIR￿ programm• totaled £012021: £91.1331. a relaled party ¢Jue to its empbyment of tr•0 trusiees (Dr Lipknn and Prof CockwelD. The remuneralK)n of key manag¢nwnt por50nno1 15 as follm. 2022 2021 Aggwale C¢mpe￿atiOn 254,958 248.443 Drnft Financial Statements at 18 August 2023 It 09-25.08 THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED) FOR THE YEAR ENDED 31 DECEAIBER 2022 22 Cash gener*d from operntto 2022 2Q21 Surplus for Ihg year 65.757 1,048,133 Adiustmenls fw. Investment i1￿me re￿9￿1$ed in statem￿1 of finanual aciivit*s Forevjn exchange differences Depreciation and impainnenl of tangible fued assets (9.533) 1224) 27.465 (7,772) (148) 20.785 Movements in wothing ￿prtaI: (Increase) in dèbtors It)8ueaselfin¢rease in ryed11￿$ (252.452) (41.17n 171.529) 60,541 Cash {abSort￿d byVg•n•rat•d from op•rntion 1210,1841 1.050,010 31