Charlty Reglstration No. 800733
Company Registration No. 022296631England and Wales
THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION
IMPROVING LIVES 8Y SUPPOR TING PROFESSIONALS IN THE
DÉLIVERY OF KIDNEYCARE & RESEARCH
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
UK Kidney Association
*AD703PHV*
1910712024
COMPANIES HOUSE
A11
#203

Draft Financial Statements at 13 May 2024 at 13:18:06
THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Trustees report
Independent auditorts report
Statement of flnancial activities
15
Balance sheet
16
Statement of cash flows
17
Notes to the financial statements
18-30

Draft Financial Statements at 13 May 2024 at 13:18:06
THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees. who are also directors of the charity for the purposes of the Companies Act 2006. present their report
with the financial staterrents of the chanty for the year ended 31 December 2023. The trustees have adopted the
provisions of Accounting and Reporting by Charities.. Sl8t8ment of Recommended Practice applicable to Charities
preparing their accounts in accordance with the Financial Reporting Standard appllcable in the UK and Republic of
Ireland IFRS 1021 leffectwe 1 January 20191 and the Charities Act 2016.
The financial statements have been prepared in accordance wrth the accounting policies set out in the notès to the
financial statements and comply with The Renal Association's governin9 document, the Companies Act 2006 and
'Aecounting and Repo￿.ng by Chariiies.. Statement of Recommended Practice applicable to charrties pfepanng
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 1021" (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
'Improving lives by supporting professionals in the delivery of kidney care and research.
The UK Kidnéy Association IUKKA) is the lèading profèssional body for the UK kidney community. We welcome
members W￿rkIng in clinical renal caré, treating and caring for people wrth kidney disease, those working in
research, or related sciences and fields and all allied healthcare professionals.
We are transformlng the way kidney care and research is delivered in the UK and beyond. Our decisions have
been and will continue to be guided by our values..
Placing patients at the centre of all decisions we make
Efféctive rèpresentation of our membérship and their views
Celebrating differences and promling equality
Working in partn8rship with those who share our mission
Equity of access to all services, regardless of professional group
Ensuring data is accurate and published in the public domain
Using data to continually drive qualrty and improvement
Respecting and developing our staff
Leading with kindness and compassion
To achieve this, we will value and support all our members from all the professions that make us th8 UKI<A. The
UKKA can only be successlul if each of the professlonal groups feel they have a valued place within rt. It is also
crtscial we play our part within the kidney communtty working wf(h partner charities, both patient and professional
facing, along with ststutory bodies at a national and regional level. These aims have required new structures and
ways of working but are buift on firm foundations of good govemance including an active and engaged group of
trustees, a patient and professional council supporting and shaping strategic decisions along wrth an experienced
executive.
ISN Fellowship Program
The ISN Fellowship Program provides an opportunity for UK units to host trainees from the developing wortd for up
to 12 months. Since 2002. the UK has hosted 30 ISN fellows based in 17 centres through the generous support ol
the the ISN. Kidney Research UK and the UK Kidney Association. There is presently no ISN fellow in training.

Draft Financial Statements at 13 May 2024 at 13:18:06
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 2023
Strategic report
Achievements and performance
Meetings
3 to 7 January 2023..
Advanced Nephrology Course, held at Corpus Christi College, Oxford and online
26 to 27 January 2023..
BAPN Winter Meeting, held online
17 January 2023..
Renal Taster Day course, held online
18 to 19 March 2023-.
Renal SpR Club Spring Meeting, held at Macoonald Burlington Hotel,
8imingham
3 to 4 May 2023:
8APN GRID Training Days, held at Glasgow's Royal Hospital
for Children
5 to 7 June 2023.
UK Kidney Week 2023, held at Intemational Convention Centre Wales.
Newport
8 July 2023:
Crash Course in Renal Medicine, held at Engineers House, Bristol
22 to 23 September 2023..
Renal Pharmocy Group Annual Conference, held at the Manchester
Conference Centre
26 September 2023..
Acute Kidney Injury, 8 National Strategy Meeting. held atArden Hotel,
Birmingham
12 to 13 October 2023..
8APN GRID training days, held at Leeds Chlldren's Hospital Education Centre
14 to 15 October 2023..
Renal SpR ClubAutumn Meetlng, held al The Old Ship Hotel, Brighton
10 to 11 November 2023..
Paedlatrlc Nephrology Nurses GroupAnnual Conference, held at Friends House.
London
13 November 2023".
UK KidneyAssociation Industry Day. held at The Studio. Birmingham
17 November 2023..
Paediatrics Surgical Challenges Meeting, held at Evelina London Children's
Hospital
Monthly webinars and intemational ease discussions.
Renal Association awards and prizes
Ralne Award
The Raine award is made annually to a relatively junior mèmber who has made a significant contribution to
research. In 2023 this was awarded to Dr Melanie Chan.
Walls Bursaries
The John Walls 8ursary enables fvio members, a clinician and non-clinician, to spend short periods at other
eentfes, generally OLrtside the UK, to learn new laboratory techniques or gain new clinical skills. In 2023 no awards
were offered.
Lockwoe￿ Award
The Lockwood Award is awarded to help membets to present work and combine this with a visit to a collaborats'ng
laboratory or clinical nephrology unit overseas. In 2023 no awards were offered.

Draft Financial Statements at 13 May 2024 at 13:18:06
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 2023
Flnancial rèvlew
Where our income came from?
Our total income for 2023 was £4,746,977 (2022= £4,123,522) an increase of 15.1%.
Income from charltablé 8Ctfvrtle$'. The majorrty of incoma is sourced from capitation fees which accounted lof
£2,399,401 12022.. £2.197.440). Other income consists mainly of project work, sponsorship for events and other
meetings (see note 4). The additional income in 2023 was from a successful UK Kidney Week and increased
RaDaR project work. Income from memberships fell to a total of £163,832 {2022'. £177,484), this was due to a
special induction rate for new MDT members. Income from scientific meetings increased to £383,905 12022.
£223,418), this is due to delegate registrations for UK Kidney Week and other educational events.
Income from donations. legacies and grants decreased to £162,14612022: £178,656). Thls reduction was due to
the winding up of the Nurture project.
Income from investments.. Increased to £44,36212022'. £9,533). This was due to a new investment platfomi and
high interest rates.
Where was It spent?
Our total expenditure for 2023 was £4,621,713 (2022: £4,057,765) an increase of 13.9%.
Direct costs.. We spent £624,722 in 202312022.. £275.8611 this increase was for 8 larger UK Kidney Week event.
Support costs.. Management costs increased to £2,586,955 12022.. £2,277,305) as we employed new staff
members and awarded our staff a fair cost of living increase. We started travelling more to meetings spending
£141,069 (2022.. £86,104).
Grants payable decreased to £39,703 (2022.. £89,987), thls reduction was due to a more streamlined KQIP budget
excluding some clinical time.
For further informatioTr please see notes 6-8.
Expenditure Breakdown
* St*fC¢XS • IT • ProfsSDnalCcr￿aIYS • Meetir¥ Expuse5 • OffKeCo2s • Travel
Flnanelal posltlon
The UK Kidney Association had an overall surplus ft)r 2023 of £125,247 {2022'. £65,533). The association had an
overall surplu5 of £36,835 (2022.. deficit of £25,309) and the UK Renal Registry had a surplus of £88,41212022'.
£90,842). Atthe end of2023 totsl assets held by the UKKA were £3.748,210 {2022: £3,622,963).

Draft Financial Slatements at 13 May 2024 at 13:18:06
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 2023
Reserves policy
The trustees of the UK Kidney Association (UKKA) are obligated to act in the interests of tha charty and protect
and safeguard the assets ￿￿th care and skill and in an accountable manner. The reserves policy has been
developed by the trustees to explain to the stakeholders why we hold a particular amount of reserves, to
demonstrate that finances are being properly managed and provide assurance of our overall resilience and abilty
to cover the winding up costs of the chanty should that become necessary.
The benchmark for 2023 was to hold an average of £3.1 mllllon in reserve. All reserves are held either in short to
medium term investments or as cash in hand at the bank. The reserves at 3111212023 were £3.748,21012022.
£3.622.g63) which was above the ben¢hmarf(. Overall the UKKA is very secure. The reserves held are sufficient to
cover 10 months Opefating costs and this should bé maintained. These rèserves held fluctuate throughout the year
due lo the seasonaltty of our ineome however a minimum of one year ol staff salaries must be a￿ayS maintained.
whtch we adhered to k*r 2023.
Inveslment policy
The tTUStees are governed by the Trustee Act 2000 and invest to ensure the best financial retum with an
acceptable level of risk and whilst sllll maintaining liquidity. All funds have a minimum credit rating of A- and have
an ethical policy which excludes investment in pharmaceutical companies, tobacco companies and companies
involved in the production or distribution of alcohol.

Draft Financial Statements at 13 May 2024 at 13".18:06
THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT (CONTINUEDI(INCLUDING DIRECTORS. REPORT AND
STRATEGIC REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Organlsatlonal development and future plans
Develowng Lead8rship'
Developing current and fLrture UKI<A leaders via a suite of leadetship programmes
Supporting national and regional leadership including national programmes
Supporting all healthcare professionals who WOTk in kidney servicès by..
Optimising the care that they deliver. reducing variations and continuously improving qualrty
Setting high standards and enabling comparative audit of patient care and data through guidelines
and the UK Renal Registry
Facilitating training and utilising Quality Improvement methodology supported by KQUIP
Research..
W0￿1ng closely with partners wtthin the UK Kidney Rèsearch Consortium and beyond
Promoting and aiding research to reduce the burden of kidney disease and its impact on patients
Investigating and evaluating seDiices
Optimising the use of available real-worfd data to facilitate research
Worlrforce..
Monitoring the current and future workforce requirements
Engaging in shaping the future workforce
Educatin9 and developing the future workforce in response to technology and other changes working wrth
statutory bodies to shape curnculum as well as delivering our own Courses such as;
UK Kidney Week
ANC
Webinars and other annual conferences for differing professional membership groups
Edu¢ation.'
Provision and faciif(ation of education to deliver the best possible care for p80ple wrth kidney disease
Assisting wrth undergraduate and postgraduate training through seminars and webinars on latest
development, UK Kidney Week, Advanced Nephrology Courses and e-Leaming modules
Quality Improvement & Assurance..
Create and support leadership wlthln renal seDiices by..
Enabling leaders to shape policy for kidney care services both locally and nationally
Influencing kidney caTe nationally and internationally
Working wrth colleagues and partners to level up kidney care
Providing optimal and sustainable kidney care
Implementing digrtal soluts'ons and empowering people living with kidney dlsease to access them
Shawng Serwces..
Working wrth local commissioning seTvice5 and national policy makers to shape service speclflcations
Working wrth regional commissioning to ensure high standards of care
Campaigning nationally and locally with partners to raise awareness of kidney disease and the services
that prevent and treat it
structure. governance and management
Governing document
The charrty is controlled by its governing document, a deed of trust, and constitutes a limrted company, limited by
guarantee, as defined by the Companies Act 2006. The UK KidneyAssociation is a company limited by guarantee
by rts Memorandum and Articles ofAssociation, revised in November 2020. It is registered as a charity wrth the
Charty Commisslon.

Draft Financlal Statements at 13 May 2024 at 13:18:06
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 2023
Key management vemuneration
The Key Management Personnel ofthe Charty conslsts ofthe Chief Executs've Officer and Head of Operations.
Vrfhere such indNiduals or those closely connected with them are remunerated by the Charrty, their pay is set by a
standard salary-band matrix.
Related parti¢•
None of the trustees receive remuneration or other benefrts from their work with the charity. As per the
amendment in the articles. the payment of reasonable and proper fees to the employer of the President is
now permrtted. No payments to a president have been made to date.
Related party transactlons have been disclosed in note 20.
Recruitment and appointment of new trustees
The Trustees of the Association are appointed in a general meeting and each individual appointment shall be for
terrn in office as follows..
os•tion
Prewdent x2
pointed b
lected position (ballot
f all memb•rsl
eTm
ole
hair of the TN8lee8. c￿e￿Il slrntegic
adership of the As60ebalton, Chairthe IM>ard
f trustee8, UKKA Council and Profe88ional
un¢ll.
Ill nomially serve for five yearn in
otal: one as PresMlent-Elecl,
Ilowed by hvo orthreè year• ••
r•8ld•nt, lollowed by tsvo or on•
rther y¢ar8 as Past l¥esident.
PtEBident
ee PRstdent
ee Pre8Klent
ssists the Prestdent in Ca￿ying out hwJher
uties and TrBponBibilittes. Chwlrn Goveman¢e
nd Nomin•lion8 CommJtt•e.
ee Presldent
halr of tr* Clinlcal Affalrn &>ard, wthich ¢
rdlnate8 the jolnt ￿l￿tIOnS of the.. Clintcal
erviee8 Commttle•', Clinical Practice
utdelino8 Commltteè", Paknent Infonnallon
mmitlee,. ￿dneY Patsent Salety Commlttt•
nd Ihe Suslalnable K¢dney Care Committee,
hair ofthe Academic Affairs Board. whieh co-
rdinales thè lolnl furKlions of the.. Internalional
ommittee, Education and Tralning Commmee.
e8earch Commlttee, Renal Sclenti618
mmittee and the Rare Dlsease Commrtl•¢.
embership enquiries, genernl erquiries,
mmunicat￿)n with the membetship, ptannl
I meetings. Morflnate• UKKA wn8e8 to
nsurtalions.
ccourrts, ￿rtraCt6. budgeting. Chalrn the
Finance and Risk Committee.
I￿ Paediath"c Q)mmittee.
Prestdent Elect
lin￿1 Fwent x
ee fve￿dent
leded position (ballot
lall members)
e¢ Prtt4dent
Ill r#)rn)alty 8eNe for thr¢e yea
nd a maxlmum of lour yearn.
demic Ifice Preltdent
lected positton (ballot
f all m¢mbern)
Ill rnnnalty serve for three yea
nd a maximum of four y¢ar6.
Honorary Se¢rel•ry
ppoinled by th
tees
Ill nOM￿llY serve fr*rthree year¥
nd a maximum of foul yearn.
onor•ry Trea8uTer
ppointed by the
rustee8
leded posilion Ibaliol
f all paediatfle
mberB
ppointed by Irustees
Ill nomalty 8er¥e forthree yearn
nd 8 maximum offour
ears
I ngrm?IW seNe for a maximum of
hree yearn.
ent ofthe 6Fth5h
ocialion loi Paedialric
Ne
hrolo
8APN
oTrmember I￿￿e
11 nonnat￿ seNe forthree years
nd a maxbmum of six
ears
11 nomMIty serye forthree yearB
nd a maxtmum of four years
ember ol the Flnance and Risk Committee
nd GovÈmar¢e and NomInatlo￿ Committee.
oles and lilles lo be appolnted by the tsustees
pointed member
rLSStees
PPC•inted by In￿lee$

Draft Financial Statements at 13 May 2024 at 13".18:06
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 2023
Induction and training of new trustees
Newly elected members are advised of their responsibilities as directors and trustees via a job description. They
have a period of hand-over wrth their predecessor before formally taking up the role.
Risk Management
Thetrustees have a duty to id8ntfy and reviewthe risks to which the Charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error. The Finance and Risk
Committee meet quarterly to review any risks, to ensure our systems are robust and to report on this risk to the
trustee board. Good governance is imbedded in our organistation's culture and structure which allows us to react
swiftly when necessary.
Organlsatlonal structure
Founded in 1950, the UK Kidney Associalion Is led by th8 8oard of Trustees who work closely with appointed
officers and members of the UKKA Council. The board oftrustees meets regularfy to dlrect the affairs ofthe Charity
and consult representatives trom other related organisations. The Finance & Risk and Governance & Nomination
Committees consider their areas of focus in great detail and report recommendations and risks to the Board of
Trustees. Development and management of specific clinical and academic activities 15 delegated to sub-
committees who report their proceedings lo the Clinical orAcademic Affairs Commrttees.
Commltt•es and oth•r bodles
The Clinical Affairs 803rd coordinates the activities of the following committees..
ommittee Name
linical Services Commrttee
lintcal Practice Guidelines Committee
Paknent Infomiation Commrttee
Patient Safety Commrttee
hair
Dr Mane Condon
r Mark Devonald
r Yincent Tse
r Katy Jones and Ms
aren Jenkins
r Suren
ana
asundaram
ustainable Kidney Care Committee
The Academic Affairs Board coordinates the activth'es of the following committees..
Committee Name
Intemational Commrtiee
Rare Disease5 Committee
Education and Trainin
Commrttee
hair
Prof Sunil Bhandan
Prof Dann
Gale
Prof Debasish Bane
ee
Public Benefrt statement
The trustees ensure that all actwities and future plans are in line with the Renal Association's aims and that these
tske into account the Charities Commission's guidance on public benefrt. The trustees confirm thatthey have
complied with the duty in section 17151 ofthe Charities Act 2011 to have regard to the Charty Commission's
general guidance on public benefit, 'Charrties and Public Benefif. The charitable purposes of the Assoclation are
set out in its objectives on page 1.

Draft FSnancial Statements at 13 May 2024 at 13:18:06
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 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Company number
02229883 (England and Wales)
Reglstered Charty number
800733
Regl8tered offic•
8randon House Building 20a1, Southme8d Road, Filton, Bristol, BS34 7RR

Draft Financial Statements at 13 May 2024 at 13:18:06
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 2023
Trustees
President
President MDT
Past President
Prof Paul Cockwell
Ms Clare Modidge
Dr Sharlene Greenwood
(R8signed'August 2023)
Dr Katie Vinen
Prof Timothy Bowèn
(Appointèd Sept8mb8r 2023)
Prof Claire Sharpe
(Previously)
Honorary Secretary
ProfAlan Salama
Co-Ac8demic Vice President Prof John Sayer
(Appolnt8d S6ptemb8r 2023)
Prof Neil Sheerin
(Pr&viously)
Co-Academic Vice President Dr Kathrine Parker
(Appointed September 2023)
Prof Helen Hurst
(Previously)
Prof Jame5 Burton
(Appointed September 2023)
Dr Katie Vinen
(Prgviously)
Ms Llsa Ancliffe
(Appantad August 2023)
Ms Karen Jenkins
(Pr8viously)
Dr Jan Dudley
Mr David Sifver
Ms Heather Lawrence
(Resigned February 2024)
Professor of Nephrology
Consultant Pharmacist
Consultant Physiotherapist
President Elect
Honorary Treasurer
Consultant Nephrologist
Prolessor of Matrix 8 Molecular Biology
Professor of Nephrology
Professor of Nephrology
Professor of Nephrology
Professor of Nephrology
Pharrnacist
Consultant Nurse
Co£linical Vice President
Professor of Nephrology
Consultant Nephrologist
Co£linical Viee President
Occupatlonal Therapist
Consultant Nurse
BAPN President
Non-member Truslee
Non-member Trustee
Consultsnt Paediatric Nephrologist
Head of European Investment Banking
Chair of the London Ambulance Service
The Company Oirectors ￿ruSte8S met formally fourtimes in 2023 on.. 31 March, 4 June, 29 September and
15 December 2023. They were addrtionally in close contact throughout the year, by regular email, telephone
communications and scheduled fortnightly Trustee meetings.
Auditors
Haines Watts (Western) Ltd, Bath House, 6-8 Bath Street, Bristol, BS16HL
The auditors will be proposed for re-appointrnent atthe forthcoming Annual General Meeting
Accountants
Evans & Partners Ltd, 9 Bank Road, Klngswood, Bristol, BS15 8LS
The accountsnts will be proposed for re-appointment at the forthcoming Annual Genergl Meeting
Bankers
Bank of Scotland
Metro Bank
Solicttors
Blake Morgan, Bradley Cour( Park Place. Cardiff, CF10 3DR

Draft Financial Statements at 13 May 2024 at 13:18:06
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 310ECEMBER 2023
Statement of Trustees responsibilities
The trustees {who are also the directors of The Renal Association for the purposes of company lawl are
responsible for preparing the Report ol the Trustees and the financial statements in accordance wrth applicable
law and Unrted Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice),
including Financial Reporting Standard 102 "The Financial Reportin9 Standard applicable in the UK and
Republic of Ireland"
Company law requires the trustees to prepare financial statèments for each financial year which give a true and
fair view of the state of affairs of the charrtable company and of the incoming resources and application of
resources, including the income and expenditure, of the charitable company for th8t period. In preparing those
financial statements, the trustees are required to se18ct suttable accounting policies and then apply them
consistently.. observe the methods and principles in the Charity SORP.,
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures
disclosed and explained in the financial statements,.
prepare the financial statements on the going concern basls unléss It Is In8ppropri8te to presume that
the charitsble company wlll continue in buslness.
The tfustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at
any time the financial posrtion of the charrtable company and to enable them to ensure that the financial
statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the
¢haritsble company and hence for tsking reasonable steps for the prevention and detection of fraud and other
Irregularities.
In so lar as the trustees are aware..
there is no relevant audit information of which the charitable company's audltors are unaware,. and
the trustees have taken all steps that they ought to have takèn to make themselves aware of any
relevant audtl information and to establish that the audrtors are aware ol that inftsrnalion.
This report has been prepared in accordance wrth the speci81 provisions of Part 15 of Companies Act 2006 relating
to small companies.
Report of the t
directors, on lo
s, incorporating 8 Strategic report, approved by order of the board of trustees, as the company
L+ and signed on the board's behalf by..
Professor T Bow•n
10-

Draft Financial Statements at 13 May 2024 at 13:18:06
THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF THE RENAL ASSOCIATION TIA THE UK KIDNEY
ASSOCIATION
Oplnion
We have audrted the financial ststements of The Renal Association (the 'chafrtable eompany'l for the year ended 31
December 2023 which comprise the Statement of Financial Activities, the Balance Sheet. the Cash Flow Statement
and notes to the financial statements, including a summary of significant accounts'ng policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards
{Unrted Klngdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland,.
In our opinion, the financial statements..
give a true and fair view of the state of the charrtable Company's affair5 as at 31 December 2023 and of rts
incomin9 resources and application of resources, including rts income and expenditure, for the year then
ended-
have been properly prepared in accordance wrth United Kingdom Generally Accepted Accounting Practice.
including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and
Republic of Ireland,; and
have been prepared in aecordance wrth the requirements ofthe Companies Act 2006.
Basis for oplnion
We conductèd our audrt in accordance with International Standards on Auditing (UK) IISAS (UKI) and applicable
law. Our responsibilities under those standards are further described in the Audrtors, responsibilities lor the audrt ol
the finaneial statemènts section of our report. We are independent of the charitable company in accordance wrth
the ethical requirements that are relevant to our audit of the financi81 statements in the UK, including the FRC'S
Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Concluslons relatin9 to golng concern
In auditing the ffinancial statements, we have concluded that the trustees. use of the going concem basis of
accounting in the preparation of the financial stalements is appropriate.
8ased on the work we have performed. we have not Identified any material uncertainties relating to events or
conditions that. individually or collectively. may cast significant doubt on the charitable CoMpan￿S abilty to continue
as a going concem for a period of at least bNelve months from when the financial statements are authorised for
issue.
Our responsibilrties and the responsibilities of the trustees wrth respect to going concern are described in the
relevant sections of Ihls report.
Other Informatlon
The trustees are responsible for thè othèr information. Thè other information comprises thè information included in
the Annual Report. other than the financial statements and our Report of the IndependentAuditors thereon.
OUT opinion on the financi81 statements does not cover the other information and, except to the extent otherwise
explicrtly stated in our report, we do not express any fomi of assurance conclusion thereon.
In connection wrth our audrt of the financial ststements, our responsibility is to read the other infomation and. in
doing so, consider whether the other information is materially inconsistent with the financial statements or our
knowledge obtained in the audit or otherwise appear5 to be materially misstated. If we identify such material
IncoTTrsistencies or apparent material misstatements. we are required to determine whether there is a material
misstatement in the financial statements or a material misstatement of the other information. If, based on the work
we have performed, we conclude that there is a material misstatement of this other infornation, we are required to
report that fact. We have nothing to report in thi5 regard.
11

Draft Financlal Statements at 13 May 2024 at 13:18:06
THE RENAL ASSOCIATION 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
Opinions on other matters prescrlbed by the Companies Act 2006
In our opinion. based on the work undertaken in the course of our audit".
the information given in the Report of the TTUStees for the financial year for which the financi81 statements are
prepared is consistent with the finanoial staterngnts., and
the Report of the Trustees has been prepared in accordance wrth applicable legal requirements.
Matter$ on which we are required to report by ¢xceptlon
In the light of the knowledge and understanding of the charitable company and its environment obtained in the
course of the audrt, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report
to you rf, in our opinion..
adequate accounting records have not been kept or returns adequate for our audrt have not been received
from branches not visited by us.. or
the financial 5tstements are not in agreementwith the accounting records and retums., or
certain disclosures of trustees, remuneration specified by law are not made., or
we have not received all the infom8tion and explanations we require for our audrt., or
the trustees were not entitled to take advantage of the small companles exemption from the requiremènt to
prepare a Strateglc Report or in preparing the Report olthe Trustee3.
Responslbllltles of trustees
As explained more fvlly in the Trustees, Responsibilities Statement the trustees (who are also the directors of the
charitable company for the purposes of company lawl are fesponsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees
determine is necessary to enable the preparation ol financial statements that are free from material misstatement,
whether due to fraud or error.
In preparing the financial statements, the trustees are responsible frjr assesslng the charitable Compan￿S abilrty to
continue as a going eoncem. disclosing. as applicable, matteTS related to going concern and using the going
concern basis of accounting unless the trustees either intend to liquidate the charrtable company or to cease
operations. or have no realistic artemative but to do so.
12-

Draft Financial Statements at 13 May 2024 at 13."18:06
THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BYGUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE RENALASSOCIATION TIA THE UK KIDNEY
ASSOCIATION
Our responslbilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial ststements as a whole are free from
material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that
includes our opinion. Reasonable assurance is a high level of assurance, but is not 8 guarantee that an audit
conducted in accordance with ISAS IUKI will a￿ayS detect a material misstatement when it exists. Misstatements
can arise from fraud or error and are considered material if, individualty or in the aggregate. they could reasonably
be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non4ompliance wrth laws and regulations. We design procedures in
line with our responsibilities outlined above, to detect material misstatements in respect of irregularities, including
fraud. We obtained an understanding of the legal and regulatory framework applicable to the charrtable company.
including those areas that could reasonably be expected to have a material effect on the financial statements. The
most slgnrficant were identrfied as The Companies Act 2006, UK GAAP {FRS1021, The Charrties SORP (FRS102)
and The Charities Act 2011.
We considered the extent of compliance with those laws and regulations as part of our procedures on the related
financial statements. Our audrt procedures included:
Making enquiri8s of management in respect to the susceptibilty and susplcion of fraud:
Obtaining an understanding of the internal control structure.,
Closely examining significant unusual transactions outside the ch8rot8ble company's normal activrties.,
Substantive testing on journal entries for any signs ol manipulation,.
Detailed review of accounting estimates,.
Agreeing a sample of employee's details to payrolllHR records and contracts.,
Substantively testing the recognition and completeness ofthe charitable company's income streams., and
Testing the allocats'on of income and expenditure to the correct funds of the charitable company.
8e¢8use of the inherent limttations of an audit. there is a risk that will not detect all irregularitles, including those
leading to 8 material misstatement in the financial statements or non-compliance wtth regulation. This risk
increases the more that compliance with a law or regulation is removed from the events and transactions reflected
in the financial statement$, as we will be les$ likely to become aware of Instances of non<omplian¢e. The risk Is
also greater regarding irregularities occurring due to fraud rather than error, as fraud Involves intentional
concealment, forgery, Collusion, omission or misrepresentation.
A further description of our responsibilrties for the audrt of the financial statements is located on the Financial
Reporting Council's webslte at V•WW.frc.org.uklauditorsresponslbilities. This description forms part of our Report of
the IndependentAuditors.
13-

Draft Financial Statements at 13 May 2024 at 13:18:06
THE RENAL ASSOCIATION 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
Use of our report
This report is made solely to the charitable companls members, as a body, in accordance with Chapter 3 of Part
18 of the Companies Act 2006. Our audrt work has been undertaken so that we might state to the charitable
company's members those matters we are required to state to them in an audrtors, report and for no other purpose.
To the fullest e*(ent permitted by law, we do not accept or assume responsibilrty to anyone other than the charitable
company and the charitable companys members as a body, for our audrt work, for this report, or for the opinions
we have formed.
Matthew Brachèr FCA (Senlor Statutory Audllor)
lor and on behalf of Haines Watts (Western) Limited
Chartered Accountants and Statutory Audrtors
8ath House
6-8 Bath Street
Bristol
BS16HL
Date..
14-

Draft Financial Statements at 13 May 2024 at 13:18:06
THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted Designated
funds
funds
Total
2023
Total
2022
Noles
Incom
and endowments from:
Donations. legacies and grants
Charrtable activrties
Investments
Other income
49,540
1,110,804
6,381
112,606
3,429,665
37,981
162,146
178,656
4,540,469 3,927,796
44,362
9,533
7,537
Total income
1,166,725
3,580,252 4,746.977 4.123,522
nditure on:
Charrtable activrties
Expendrture of charitable activities
1,173,670
3,448,043
4,621.713 4,057,765
Net income for the yearl
N•t Incomlng resource•
16,9451
132,209
12S,264
85,757
Other recognlsed galns and losses
Other gains or losses
Transfers be￿een funds
11
(171
143.7801
(17)
(224)
43,780
Net movement In fund$
36,835
88,412
125,247
65,533
Fund balances at 1 January 2023
802,987
2,819,976
3,622,963 3,557,430
Fund balance• at 31 December 2023
839.822
2,908.388
3,748,210 3,622.963
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derNe from continuing 8Ctlvities.
The statement of financial acttvities also complies wlth the requlrements for an income and expenditure account
undef the Companies Act 2006.
15-

Draft Financlal Statements at 13 May 2024 at 13:18:06
THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
Total
funds
2022
Total
fund8
Unrestricted Designated
fund•
fund8
Notes
Flxed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
13
833
33.487
34.320
57,890
14
170,757
734,942
633,720
2,616,665
804,477
3.351,607
1.049,648
2,899,076
905,699
3.250,385
4.156,084
3.948,724
Creditors: amount• falling due wllhln
one y•ar
15
188.710)
1375,484)
(442,194)
(383,651)
Net current assets
838,989
2.874,901
3.713,890
3.565,073
Total assets less current Ilabllltle8
839,822
2,908,388
3.748,210
3,822,983
Income funds
Designated funds
Unrestncted lunds
2,908,388
839,822
2.819,976
802,987
3,748,210
3,622.963
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 December 2023, although ar) audit has been cartièd oul under section 144 of the
ChaTrtie5 Act 2011.
The trustees are responsible for ensuring that the charty keeps accounting records which comply with section 386
of the Act and for preparing financial statements which give a true and fair view ol the state of affairs of the
company as at the end of the financial year and of rts incoming resources and application ol resources, including 6ts
income and expenditure, for the financial year in accordance with the requirements of section5 394 and 395 and
which othenNise comply with the requirements of the Companies Act 2DD6 Telating to financial statements, so frdr as
applicable to the company.
These financial statements have been Prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the Trustees on .
Professor T Bowen
Trustee
Company Reglstration No. 02229663

Draft Flnanclal Statements at 13 May 2024 at 13:18:06
THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
Notes
Cash flows from opgrating •ctlviti
Cash generated fromjlabsorbed by)
operations
21
417,990
(210.164)
Cash flows from inve•tlng a¢tivitie6
Purchase of tangible fixed assèts
Interest re¢eNed
(9.821)
H.362
(50.045)
9.533
Net cash gènerated froml(used in)
Investlng actlvili••
34.541
140,5121
Net IncrèaBeqdecrease) In ¢•sh and ca•h
equivalents
452,531
1250,676)
Cash and cash equivalents at beginning of year
2,899,076
3,149,752
Cash and ca•h equivalents at end of year
3,351,607
2,899.076
Notes to the Cash Flow Statement
1. Analysis of changes in net debt
At 01101123
Cash flow
At 31112r23
Nel cash
Cash at bank and In hand
2,899,078
452,531
3.351,607
Total
2.899,078
452.531
3,351,607
17-

Draft Financial Statements at 13 May 2024 at 13:18:06
THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
Charity Inlormation
The Renal Associalion is a private company limited by guarantee incorporated in England and Wales. The
registered office is Brandon House Building 20a1. Southmead Road, Bristol, BS34 7RR.
1.1 Accounting convention
The financial ststements of the charitable company, which is a public benefit entity under FRS102, have beèn
prepared In accordance with the Charities SORP {FRS 102) 'Accounting and Reporting by Chanties.,
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 IFRS 102) (effective 1 January
2019),, Financial Repo￿.n9 Standard 102 'The Financial Reports'ng Standard applicable in the UK and
Republic of Ireland, and the Companies Act 2006.
The financial statements are prepared in Sterling. which is the functional currency of the Renal Association.
Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention.The principal accounting
policles adopted are set out below.
1.2 Golng concern
The accounts have been prepared on the assumption that the charitable company is able to continue as
going concern.
The charitable company holds unrestricted, general reserves of £839,822, designated reseNes that can be
drawn down if necessary of £2,908,388 and a cash balance of £3,351,607. The trustees consider that the
charitable company has sufficient eash reseNes to continue as a going concern for a period of at least 12
months trom the date on which these financial statements are approved.
1.3 Charltable funds
Unreslrieted funds are used in accordance with the charitable objectives at the discretion of the trustees.
Certaln fvnds will be designated for specific purposès. The Exe¢utive Committee have decided that setting
aside funds in thls way is a useful financial dlscipline which will help the charity make the besl use of rts
resources, even though there is no legal force to the designation
Restricts'ons arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation ofthe nature and purpose of each fund is included In note 16 (movement in funds).
1.4 Income
All income is recognised in the Statement of Financial Activities once the chanty ha5 enlitlernent to the funds,
it is probable that the income will be received and the amount can be measured reliably.
Full provision is made for subscriptions received in advance. All voluntary income is included in income on
receipt basis.
Tumover is measured al the fair value of the consideration received or receivable and represents amounts
receivable for goods and services provided in the normal course of business. net of discounts, VAT and other
sales related taxes. Caprtation fees and grants are recognised on a receivable basis. Scientific meetings are
recognised on a receipt basis when tickets for a cOu￿e or event are purchased.
18-

Draft Financial Statements at 13 May 2024 at 13:18".06
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 2023
Accounting pollcles
(Continuedy
1.5 Expenditure
Liabilrties are recognised as expenditure as soon as there is a legal or constnjctive obligation commrtting the
charity to that expenditure, rt is probable that a transfer of economic benef¢ts 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 heading5 that aggregate all cosl rfrlated to the category. vJhere costs cannot be
directly attributed to particular headings they have been alloceled to activrties on a basis consistent with the
use of resources.
Grants offered subject to condrtions which have not been met at the year end date are noted as
commrtment but not accrued as expendrture.
1.6 Tangible Ilxed assets
Tangible ￿ed assets ar8 Inrtially measured at cost and subsequently measured at cost or valuats"on, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the followlng b8ses-
Computer equipment
Fixtures and fith'ngs
33% on cost
25% on cost
Flxed assets are caprtalised when the initial cost exceeds £500.
1.7 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'OtheT Financial Instruments Issues, of FRS 102 to all of rts financial instruments, Financial instruments are
recognised when the charity becomes party to the contractual provisions of the instrument. Financial assets
and liabilities are oftset, wrth the net amounts presented in the financial statements, when there is a legally
enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to
realise the asset and settle the liability simultaneously.
Baslc flnanclal •Mets
Basic financial assets, which include trade and other debtors and cash and bank balances. are initially
measufed at transaction price including transaction costs and are subsequently carTied at amoth'sed cost
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or
are settled, or when the charty transfers the financial asset and substantially all the risks and rewards of
ownership to another entity, or if some significant risks and rewards of ownership are retained but control of
the asset has transferred to another party that is able to sell the asset in rts entirety to an unrelated third paty.
8aslc financial liabilities
Basic financial liabilities, including trade and other creditors are initially recognised at transaction price unle5$
the arrangement constrtutes a financing transaction. where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Debt instruments are subsequently
carried at amortised cost, using the effectwe interest rate method. Financial liabilities are derecognised when.
and only when, the charty's contractual obligatsons a￿ discharged, cancelled, or they expire.
1.8 Taxation
The chanty is exempt from corporation tax on its charitable activrties.
19-

Draft Financial Statements at 13 May 2024 at 13".18:06
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 2023
Accounting policies
(Contlnued)
1.9 Employw benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's seNices are
receNed.
1.10 Retiremont beneflt8
Payments to defined contribution retirement benefft schemes are charged as an expense as they fall due.
1.11 Lea8è8
Rentals payable and recewable under operating leases are charges to the SOFA on a straight line basis over
the period of the lease.
1.12 Forelgn exchange
Transactions in Cu￿ene1eS other than pounds sterling are recorded at the rates of exchange prevailing at the
dates of the transactions. At each reporting end date, monetsry assets and liabilities that arè denominated in
foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising
on translation are included in net incomellexpenditurel for the period.
Donatlon•, l•gacle• and grants
Unrestricted Designated
funds
funds
Total
2023
Total
2022
Grants
Donations
45,415
4,125
112,606
158.021
4.125
175,770
2,886
49,540
112,606
162,148
178,656
Grants received, included In the above are as follows..
2023
2022
Renal Association Unrestrictèd
Renal Regi$try Designated
45.415
112.606
38,882
138,888
158,021
175,770
-20-

Or•ft Fln•ncl*l Stit•m•nt• at 13 M•y 2024 1113.'18..06
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 2023
1ft¢om• fmm ¢h•rft•bl• •ctlvlti
C4plt41k)n f••• 3ubierlplloni
-R•h•l
3¢1gTrtllkOlh•i Inc¢￿*-01b•r lThcorn•-
M••tlngi-
R•n•lR•n•l R•ql•lry
RM•l A•loc￿l
*oolillon
Totsl
2029
T*)t•l
18w 41 18••mot•41
In¢ctm Irom ch•rtt•ble 4ctfv*l•B
2,399,401
163,832
383,￿5
583,087 1,030,284 4,340,489 3,927,798
ATh•1￿￿ by lund
Unr*itri¢ied lund*
Dèjlgnatèd fundi
163,832
383,905
583,087
1,110,804
1,030,264 5.429.865
2.399,401
2,399,401
183,832
383.908
se3,Cé7 1,030,264 4,540,469
For tlw y••r •nd•d 31 O•¢•mb•r 1022
Unreslrlctod fundi
0•11gn•i•d lund¥
177,484
223,418
438.484
839,386
3.089,410
2,107,440
890,970
2,197,410
177,464
223,418
439,484
890,97Q
3,927.79e
21

Draft Financial Statements at 13 May 2024 at 13:18:06
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 2023
Other charitable actlvlty income
Unrestricted Deslgnated
funds
funds
Total
Total
2023
2023
2023
2022
Events
Cross charge
Project fees
Other income
473,651
473,651
237.759
201,864
880,057
354,638
251,470
65,732
857.614
237,759
201,864
590,641
89,416
other income
563,067 1,030,264 1,593,331 1,329,454
Inve8trnent8
Unrestrlcted Designated
funds
funds
Total
2023
Total
2022
Interest recelvable
6,381
37,981
44,382
9,533
Charitable activitles costs
Direct costs Grant fijnding Support costs
ol activities (See note 8)
(See note 71
Totals
Expenditure of Charitable activrties
624,722
39,703
3,957,288 4,621,713
Grants payable
The total grants pard to individuals during the year was as follows..
2023
2022
IndNidual grants
39,703
69,987
-22-

Oraft Financial Statements at 13 May 2024 at 13:18:06
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 2023
Support Costs
Management
Finance
Information
technology
Expenditure of Charitable activities
2,586.955
1.713
211,232
Human
cources
Other
Governance
costs
Expenditijre of Charitable activities
141,069
160,742
855,577
Total
Expenditure of Charitable activities
3.957.288
Support costs, included in the above, are as follows..
Managernent
2023
2022
Trustees. expenses
Wages
Social securty
Pensions
Training and Development
1,628
2,228,380
188.297
113,196
55,474
877
1,898,675
190,578
101,045
86,132
2,586,955
2,277,305
Flnance
2023
2022
Bank charges
1,713
1,413
Infomation teehnology
2023
2022
Computer,storage & advertising
211,232
364,602
-23-

Draft Financial Statements at 13 May 2024 at 13:18:06
THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Support Costs
(Contlnued)
Human rèsources
2023
2022
Travelling & Subsistence
141,069
86,104
other
2023
2022
Offi¢e Costs
Postage and stationery
Depreciation of tsngible fixed assets
Bad debt
113,993
6,380
33,391
6,978
132,202
5,059
27,465
(461)
160.742
164,265
Governance costs
2023
2022
Auditors, remuneration
Legal and professional
Secretarial fees
Accountancy and legal
6.300
614,781
222,769
11.727
5,900
520,670
282,845
8,813
855,577
818,228
Tru•t•e8' remuneratlon and benefits
Trustees expenses are paid wrth accordance to The Renal Association expense claim policy. In 2023 4
trustees were reimbursed expenses totaling £1.62812022.' £877 reimbursed to 3 trustees).
10 Employees
The average monthly number employees during the year Wds".
2023
Number
2022
Number
44
42
-24-

Draft Flnancial Statements at 13 May 2024 at 13:18:06
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 2023
10 Employee8
(Continued)
Employment costs
2023
2022
Wages and salaries
Social security Costs
Other pension costs
2,228,360
188,297
113,196
1.898,675
190,576
101,045
2,529,853
2,190,296
The number of employee5 whose annual remunèration was more than £80,01)O
is as follows:
2023
Number
2022
Number
Employees earning over £60,000
11 Other gain8 or108se$
2023
2022
Foreign exchange losses
17
224
-25-

Draft Financial Statements at 13 May 2024 at 13:18:06
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 2023
12 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022
Unrestrlcted Deslgnated
funds
funds
Total
funds
Income from:
Donations and legacies
Charrtable activff(ies
Investments
Other income
41,768
839,386
137
7.537
136,888
3,088,410
9,396
178.656
3.927,796
9,533
7,537
Total income
888.828
3.234,694
4,123,522
ndlture on:
Charitable actlvitles
Expendrture of Charitable activitia$
Other recognlsed gains and losses
Transfers be￿eenS funds
832,833
3,224,932
(224)
81,304
4,057,765
1224)
(81.304)
Net Incomel(Expendlture)
(25.3091
90,842
65,533
Reconcillation of fund8
Total lund$ brought forward
828.298
2, 729,134
3,557,430
Totsl funds Carried forward
802.987
2,819,976
3,622,963
13 Tangible fixed assets
Computer Flxtures and
•qulpmenl
litting•
T¢)tal
Cost
At 1 January 2023
Additions
148,537
9,821
59,454
207,991
9.821
At 31 December 2023
158, 358
59,454
217.812
Depreciation and impairment
At 1 January 2023
Depreciation charged in the year
102,372
21,666
47,729
11,725
150.101
33,391
At 31 December 2023
124,038
59,454
183,492
Carrying amount
At 31 December 2023
34,320
34,320
At 31 December 2022
46.165
11.725
57,890
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Draft Financlal Statements at 13 May 2024 at 13:18".06
THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
14 Debtor$
2023
2022
Amounts falling due within one year:
Trade debtors
Purchase ledger debit balances
Other debtor5
Prepayments and accrued income
369.761
153.528
7,854
273,334
560.527
160,722
5,447
322.952
804.477
1,049,648
15 Credllors: amounts falling due withln one year
2023
2022
othér taxation and social sècurity
Trade creditors
Other creditors
Accruals and deferred income
58,121
64,476
40,027
279,570
60,069
79,124
48,306
196.152
442,194
383,651
-27-

Draft Financial Statements at 13 May 2024 at 13:18:06
THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
16 Movement In funds
At 01101123 Net movement At 31112r23
in funds
Unrestricted fvnds
Rènal Association
802,987
36.835
839,822
Designated funds
Renal Reglstry
2,819,976
88,412 2,908,388
Total i)Jnds
3,622,963
125,247 3.748,210
Net movemenl in funds, included in the above are as follows..
Incorning
resources
Resources
expended
Transfers Movement
in funds
Unre•trlct•d funds
Renal Association
1,166,725
(1,173,670)
43,780
36,835
Designated fund8
Renal Registry
3,580.252
(3,448,060)
(43.7801
88,412
Total funds
4,746.977
{4,621, 730)
125,247
0•8lgnated Fund•
Brought
forward
Incoming
resources
Resources
expended
Carried
Fopward
Transfers
Renal Reg15ty Deslgnated
2,819,978
3,580.252
(3.448,060)
143.7801 2.908,388
Total Deslgnated Funds
2,819.978
3,580.252
(3,448.060)
(43,780) 2.908,388
Funds
Renal ASs￿latIon Fund
This lund ￿Presents the free reseNes of the Charity.
Renal Registry Fund
This fund represents amounts which are commrtted to the UK Renal Registry and have been set aside by the
Executive Committee to help the charity make best use of its resources.
Transfer of Funds
During the year there a transfer of £43,780 between unrestricted and designated funds. This related to the
transfer of the accountancy costs and the interest received in the investments bank.
-28-

Draft Financial Statements at 13 May 2024 at 13:18:06
THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(ACOMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
17 Share capital
The charrtable company is limited by guarantee and therefore has no share capital. Each memberfs guarantee
is limited to £1.
18 Relirement benefit schemes
Defined ¢ontributlon schemes
The chartty operates a defined contribution pension schemé for all qualifying employees. The assets of the
scheme are held separately from those ofthé charity in an independently administered fijnd.
Th8 charge to profft or loss in respect of defined contribution schemes was £113,19612022 .' £101,045).
At the year end there were pensions of £15.400 {2022.' £14,934) deducted from salaries but not yet paid over
to the pension scheme administrator.
19 Operating lease commitments
The following oper8kn.ng lease payments are commltted to be paid 8$ follows..
Land and buildlngs
2023
2022
Within one year
Between Nvo and five years
In over fve years
48,600
192,000
38,800
48,600
192,000
87,400
279,400
328.000
20 Related party transactions
During the year. the UK Kidney Association was paid by ANN UK £150, a related pafty due to the shared
directors Helen Hurst and Karen Jenkins.
Remunerallon of key management personnel
The remunefatlon of key man8gèment personnel Is as foll*)WS.
2023
2022
Aggregate compensation
268,914
254,958
-29-

Draft Financial SLlten￿nts at 13 May 2024 at 13:18:06
THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
21 Cash generated from operations
2023
2022
Surplus ft>r the year
125,264
65.757
Adjustments for.
Investment income recognised in statement of financial activities
Foreign exchange drfl8rences
Depreciation and impairment of tangible fixed assets
(44.362)
(17)
33.391
(9.533)
{224)
27,465
Movements in worklng capital..
Oecreasel(increase) in debtors
Increasel(decreasel in credrtors
245.171
58,543
(252,452)
(41,177)
Cash generated froml(absorbed by) operatlon•
417,990
(210,184)
-30-