Charity Registrdtion No. 800733
Company Registration No. 022296631England and Wales)
THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION
IMPROVING LIVES B Y SUPPORTING PROFESSIONALS IN THE
DELIVER Y OF KIDNEY CARE & RESEARCH
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
UK Kidney Association
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THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Trustees report
Independent auditofs report
Statement of financial acttvrties
15
Balance sheet
Statement of cash flows
17
Notes to the financial'statements
18-29

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 2024
The trustees, who are also directors of the ¢harity for the purposes of the Companies Act 2006, present their report
with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the
provisions of Ac¢ounting and Reporting by Charities". Statement of Recommended Praclice applicable to charities
prepanng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102) (effective 1 January 2019) and the Charities Act 2022.
The finanual stalements have been prepared in accordance with the accounting policies set out in the notes to the
financial statements and comply with The Renal Association's goveming document. the Companies Act 2006 and
"Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing
their accounts in accordance with the Finan￿al Reporting Standard applicable in the UK and Republic of Ireland
{FRS 102)" (effective 1 January 2019).
OBJECTIVES AND ACTivinES
Objectives and aims
-Improving lives by supporting professionals in the delivery of kidney care and researd)"
The UK Kidney Association (UKKA) is the leading professlonal body lor the UK kidney communty. We welcome
members working In dinical renal care. treating and caring for people with kidney disea$8, those working in
research. or related sciences and fields and all allied healthcare professionals.
We are transforming the way kidney care and research is deliVe￿d in the UK and beyond. Our decisions have
been and will continue to be guided by our values".
.Plaung-patients-at-the.centre of-all-decisions-we-make
Effective representation of our membership and their views
Celebrating differences and promoting equality
W4orking in partnership with those who Share our mission
Equity of access to all seNices, regardless of professional group
Ensuring data is accurate and published in the public domain
Using data to continually drive quality 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 professlons that make us the UKKA. The
UKKA can only be successfijl if each of the professional groups feel they have a valued place within rt. It is also
crucial we play our part within the kidney community working with partner charities. both patient and professional
facing. along statutory bodies at a national and regional level. These aims have required new structures and
ways of working but are built 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 with an experienced
executive.
ISN Fellowship Program
The ISN Felli)wship Program provides an opportunity for UK units to host trainees from the developing world for up
to 12 months. Since 2002, the UK ha5 hosted 30 ISN fellows based in 17 centres through the generous support of
the the ISN, Kidney Researth UK and the UK Kidney Association. There is presently no ISN fellow in training.

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 2024
Strategic rnport
Achievements and perfomian¢e
Meetings
26 January 2024..
Renal Taster Day course. held online
15 February 2024:
Intemational Case Call - hekl online
13 March 2024:
Clinical Directors Forum - held at MacDonald Burtington Hotel, Birmingham
20- 22 March 2024..
BAPN I SNP Annual Meeting- held at Oxford University (Christchurch)
19April 2024..
Stewart Cameron Celebration- held at London Science Gallery (Kings Colle9e>
20- 21 April 2024..
SpR Sprin9 Meeting- held at Holiday Inn Manchester Cenlral
16- 17 May 2024..
GRID Training Day - held at Bristol University EdueAtlon Centre
11- 13 June 2024-
UK Kidney Vleek- held at the EICC
8 July 2024:
SpR Renal Taster.Oay- held at Engineers House Bristol
21- 22 September 2024
SpR Autumn Meeting - held at Engineers House Bristol
9- 10 October 2024..
Grid Trainin9 Day- held at Evalina Hospital London
10- 11 Oclober 2024:
RPG Annual Conferen¢e- held at Arden Hotel, Bimingham
8 November 2024
PNNG Educats'onal Day- held online
'12 November 2024..
Intemational Case Call- held online
15 November 2024..
Surgical Challenges - held in Glasgow
22 November 2024:
Patlents Knows Best- held online
23- 24 November 2024..
Interventional Nephrology - held at Arden Hotel, Birmingham
Monthly webinars and intemational case discussions.
Renal Association awards and prizes
Raine Av4rd
The Raine award is made annually to a relatively junior member who has made a significant contribution to
researth. In 2024 this was awarded to Dr Omid Sadeghi-Alavijeh.
Walls Bursaries
Th'e John Vklls Bursary enables two members, a dinioan and non-dinician, to spend short periods at other
entres. generally outside the UK, to leam new laboratory techniques or gain new clinical skills. In 2024 no awards
were offered.
Lockwood Award
The Lockwood Award is awarded to help members to present work and combine this wth a visit to a collaborating
laboratory or clinical nephrology unit overseas. In 2024 no awards were offered.

THE RENAL ASSOCIATION TIA THE UK KluiNii Lo-"
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT {COt4TINUED)(INCLUDING DIRECTORS, REPORT AND
STRATEGIC REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
FSnanclal rnvlew
Where our incom• ¢amo from?
Our totsl income for 2024 was £5.591,721 (2023: £4,746.977) an increase of 17.8%.
Income from ¢haritsble ath'vities: The majority of income is sourced from capitation fees which accounted for
£2,580,919 (2023.. £2.399,401). Other income consists mainty of project worf(. sponsotship for events and a cross
charge for the secretarial team (see note 4). The additional income in 2024 was from a successful UK Kidney
Week, increaied RaDaR project work and additional secretarial staff (cross charge)- Income from memberships fell
to a total of £149.889 (2023: £163,832), this was due mainly to operational issues wrth our website. which will be
resolved in 2025. Income from scientific meetings increased to £610.261 {2023'. £383,905). this was due to record
delegate registrations for UK ￿'dneY Week and other new events such as the Interventional Nephrology Ilvorkshop
andAKI"summit.
Income from donations. legacies and grants increased to £291,454 {2023'. £162,146). This was due to a large
legacy which will support further educational development of healthcare professionals working in kidney disease.
Income i(om inveslments= Increased to £77,858 (2023.. £44,362). This was due to high interest rates and
competent investment decisions at low risk levels.
Whor• vms It 8p•nt?
Our total expenditure for 2024 was £5,082,416 (2023: £4,621,713) an inrJease of 10.0%.
Direct CO8t8'. We 8pent £662,871 in 2024 (2023.. £624,722).
Support costs.. Management Costs increased to £2,773,698 (2023.. £2.586.955) as we employed four new staff
members and awarded our staff a fair cost of living increase. This also increased our human resources spend to
£184,75212023. £141,069) as we supported our staff with travel and trainin9 as required. We continue to invest in
our IT infrastructure lo ensure the security and integrity of our organisation, in 2024 we spent £247.857 (2023..
£211,232). Our secretariat costs increased to £366,934 12023.. £222.769) as we expanded our team. Vle have
made a provision in our accounts for a non-responsive debtor of £40,000 {2023.' £6.978). this was for RaDaR
project work and is a sunk cost.
Grants payable decreased to £10.300 (2023: £39,703), this reduction was due to the sustainable kidney scholars
project coming to fruition.
For further infonnation please see notes &12.
Expenditure Breakdown
Sr*lC¢Jsts • IT • ProlvAiinalCor6ultants • Meetlr¢ Expws • Ollkecoss • Tr￿e1
Financial position
The UK Kidney Association had an overall surplus for 2024 of £509.294 (2023: £125.247). The assoaation had an
overall surplus of £153,192 {2023: £36.835) and the UK Renal Registry had a surplus of £356.102 (2023.. £88,412).
At the end of 2024 total assets held by the UKKA were £4,257,504 (2023.. £3,748.210).

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 2024
Reserves policy
The trustees of the UK Kidney Association {UKKA) are obligated to act in the interests of the charity and protect
and safeguard the assets with 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 assuran￿ of our overall resilience and ability
to cover the winding up costs of the charity should that become necessary.
The benchmark for 2024 was to hold an average of £3.9 million in re5eNe. All resenies are held either in short to
medium tem investments or as cash in hand at the bank. The reserves at 3111212024 were £4.257,504 12023..
£3.748.210) which was above the benchmark. Overall, the UKKA is very secure. The reserves held are sufficient to
cover 12 monihs operating costs and this should be maintained. These reseNes held fluctuate throughout the year
due.to the seasonality of our income however a minimum of one year of staff salaries must be always maintained,
which we adhered to for 2024.
Investment policy
The trustees are govemed by the Trustee Act 2000 and invest to ensure the best financial return with an
acceptable level of risk and whilst still 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.
Fundraisin9
The chanty does not engage in significant public fundraising.

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 2024
Organlsatlonal development and future plans
Developing Lèadership."
Developing current and future UKKA leaders via a suite of leadership programmes
Supporting national and regional leadership including national programmes
Supporting all healthcare professionals who work in kidney services by..
Optimising the care that they deliver, reducing variations and conlinuously improving quality
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 methodolo9y SUPPOrted by KQUIP
Research."
Working dosely with partners within the UK Kidney Research Consortium and beyond
Promoting and aiding research to reduce the burden of kidney disease and its impact on patients
Investigating and evaluating services
Optimising the use of available real-world data to facilitate research
Wortrforce..
Monitoring the Current and future workforce requirements
Engaging in shaping the future workforce
Educating and developing the future workforce in response to technology and other changes working with
statutory bodies to shape curriculum as well as delivering our own courses such as.,
UK Kidney Week
ANC
-Webinars-and-other"annual-conferences-for-differing" profession'al-M6iiSbersliiF> grciUPS
Education..
Provision and facilitation of education to deliver Ihe best possible care for people with kidney disease
Asslsting with undergraduate and postgraduate training through seminars and webinars on latest
development, UK Kidney Week, Advanced Nephrology Courses and frLearning modules
Quality Improvement & Assurance..
Create and support leadership within renal services by..
Enabling leaders to shape policy for kidney care services both locally and nationally
Influencing kidney care nationally and intemationally
Working with colleagues and partners to level up kidney care
Providing optimal and sustainable kidney rAre
Implementing digital solutions and empowering people living with kidney disease to access them
Shaping Sernces..
Working with local commissioning services and nalional policy makers to shap8 seNice specifications
Working with regional commissioning lo ensure high standards of care
Campaigning nationally and locally with partners lo raise awareness of kidney disease and the services
that prevent and treat it
Structure. govemance and management
Goveming document
The charity is controlled by its goveming document. a deed of trust, and constitutes a limited company. limited by
guarantee. as defined by the Companies Act 2006. The UK Kidney Associalion is a company limited by guarantee
by its Memorandum and Article5 oIAssoGiation, revised in November 2020. It is registered as a tharity with the
Charity Commission.

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 2024
Key management remuneration
The Key Management Personnel of the Charity consists of the Chief Exe￿tive Officer and Head of Operations.
V¥Jhere such individuals or those closely connected with them are remunerated by the Charity, their pay is set by a
standard salary-band matrix.
Related parties
None of the trustees receive remuneration or other beneffts from their work with the charity- As per the
amendment in the artides, the payment of reasonable and proper fees to the employer of the President is
now permitted. No payments to a president have been made to date.
Related paty transactions have been disclosed in note 21.
Recruitment and appointment of new tru8toes
The Trustees of the Association are appoinled in a general meeting and each individual appointment shall be for a
term in office as follobwa..
oslllon
sidenl x2
ppoint•d
lected position (ball01
f all members}
orm
11 nornalty serye for five years
n lolal., one a¥ Presidenl-Elect.
ollowed by Of Ihree years as
President, lollowed by ts¥0 or one
urther years as Pa$1 President.
010
hair of Ihe Truslees. Overau slrate9i¢ leadership
ol Ihe Assoaation, Chair Ihe board ol Twsiee$,
UKI(A Counal ènd Professional Counul.
asl Presidenl
ee Pre8idenl
See Presidenl
$81g1s the President in carying out hislher
ulies and responsibilities. Chairs Govemance
nd Nominations Committee.
See President
hair of ihe Clinical Affairs Board, t*thich co-
rdinales the joint funGlions ol the.. Clinical
rviees Commitiee,, Cllnical Pracb'ce Guidelines
ommittee. Palienl Inform8lion Committe•'.
idney Palient Salety Committee and Ihe
stainable Kidne
Care Committee.
Chair of the AcademicAffairs Board. **thich eo
ordinates Ihe joint function8 ol the.. Intemalional
Committee, Educabon and Training Committee.
Research Committee, Renal Scientists
Commillee antJ the Ra￿ Di$ea5es Committee.
ember5hip enquirtes, general erK4uirie$.
mmunication wllh Ihe membership, plannlng of
eetings. coor(linales UKKA responses lo
nsulialions.
cu)unls, contrac18, bLHJgeliThJ. Chairs Ihe
Inan￿ and Risk Committee.
PwJidenl Elecl
linical Vice Presidenl x 2
President
lected posibon Iballol
f 811 member8)
e President
Ill normalty serve for three
ars and • maxrmum of four
ears.
demic Vice PresKlenl x
leded posilion (ballot
f all mernbersl
11 nornalty serve for I￿￿e
eafs and o maximum of four
ear¥.
ember3hip & Pofi
ecrelbry x 2
ppoinled ty the
nJslee6
11 noTmalty seNe IOT three
ear8 and a maximum ol lour
ear5.
rnjslee with Finèncial
esponstbility
ppoinled by the
rusiees
11 normalty serve for three
ear5 and a maxirrNJm of lour
ears
Ill nomially serve for
maximum of three years.
Pre5idenl of the Bntish
oc¢alion lor Paedialri¢
Ne
hrol
8APN
on-member Iru8lee
Elecle¢J p0511ion (ballot
l all paediatric
embers
ppoinled by the
slees
halo PaedialricAffairs Committee.
Ill nomièlty Serve lor Ihree
ea￿ and a maximum of six
ears
Ill normalty seNe for th￿e
eafs and a maximum of four
ears
ernber ol the Finance and Risk Committeo
Goveman¢x and Nominations Committee.
ppointed member
slees
pointed by Ihe
ruslees
oies aThJ tr1￿$ to be appoinled by tr* truslees.

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 2024
Induction and trainin9 of new trustees
Newly elected members are advised of their responsibilities as directors and trustees via a job descripts'on. They
have a period of handryover with their predecessor before formally taking up the role.
Rlsk Management
The trustees have a duty to identify and review the risks to whlch the chanty 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 govemance is imbedded in our organistalion's Gutture and structure ¥vhith allows us to react
swiftly when necessary.
Organisational structure
Founded in 1950, the UK Kidney Association is led by the Board of Trustees who work dosely wth appointed
officers and members of the UKKA Council. The board of trustees meets regularfy to direct the affairs of the Charity
and consull representatives from other related organisations. The Finance & Risk and Govemance & Nominats'on
Committees consider their areas of focus in great detail and report recommendations and risks to the Board of
Trustees. Development and management of specific dinical and academic activities is delegated to su
committees who report their proceedings to the Clinical or AeAdeml¢ Affalrs Committees.
Commlttees and othor bodles
-The.Clinical.Affairs Board.coordinates.the-activities-of-Ihe-following committee8.'-
ommlttee Nam•
halr
linical Sen4ices Committee
Dr Marie Condon
Clinical Practice Guidelines Committee
Dr Mark Devonald and Ms Andrea Devaney
Patient Infomation Committee
Dr Yincenl Tse
Patient Safety Committee
r Katy Jones and Ms Karen Jenkins
ustainable Kidney Care Commrttee
Dr Suren Kanagasundaram and Ms Gloria Munoz-
Figueroa
The Academic Affairs Board coordinates the activities of the following committees..
ommittee Name
hair
International Committee
Prof Sunil Bhandari
Rare Diseases Committee
rof Danny Gale
Education and Training Cornmittee
rof Debasish Baneriee and Dr Kate Bramham
Public Benefit Statement
The trustees ensure that all a¢tivits'es and future plans are in line with the Renal Association's aims and that these
take into account the Charities Commission's guidance on public benefit. The trustees Confimi that they have
complied with the duty in section 17{5) of the Charities Act 2022 to have regard to the Charity Commission's
general guidan￿ on public benefit, 'Charities and Publi¢ Benefit,. The charitable purposes of the Association are
set out in its objectives on page 1.

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 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstsred Company number
02229663 (England and v￿leS)
Règlstered Charlty number
800733
Registornd offico
Brandon House 8uilding 20a1, Southmead Road, Filton, Bristol, BS34 7RR

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 2024
Trustees
President
President MDT
Past President
Trustee with Financial
Responsibility
Membership and Policy
Secretary
Membership and Policy
Ms Linda Tann
Secretary
(Appointed December 2024)
Co-Academic Vice President Prof John Sayer
CtrAcademic Vice President Dr Kathrine Parker
C(FClinical Vice President
Prof James Burton
Cowclinical Vice President
, Ms Lisa An¢liffe
BAPN President
Dr Jan Dudley
(R&signed June 2024)
Prof Stephen Marks
(Appointed July 2024)
Ms Laura Meaden
(Appointed September 2024)
Mr Mark Froud
(Appointed Seplember 2024)
Mr David Silver
(Resigned July 2024)
Ms Heather Lawrence
(Resigned Febnjary 2024)
Dr Katie Vinen
Ms Clare Morlid9e
Prof Paul Cockwell
Prof Timothy 8owen
Consultant Nephrologist
Consultant Phamiacist
Professor of Nephrology
Professor af Matrix & Molecular Biology
Prof Alan Salama
Professor of Nephrology
Senior Project Manager
Professor of Nephrology
Phamacist
Professor of Nephrology
Occupational Therapist
Paediatric Nephrologist
Professor of Paediatric Nephrology
Non-member Trustee
Acquisitions Director
Non-member Trustee
Retired Professional
Non-member Trustee
Head of European Investment Banking
Non-member Trustee
Chair London Ambulance Service
The Company 01￿￿Or8 ￿ruSteeS met fomally four times in 2024 on.. 8 March, 10 June. 27 September and
4 December. They were additionally in close ¢onta¢t throughout the year, by regular email, telephone
communications and scheduled fortnighuy Trustee meetings.
Auditors
Gravita Audit We5tem Limited, Bath House, 6-8 Bath Street, Bristol, 8S16HL
The auditors will be proposed for r￿appOintment at the forthcoming Annual General Meets'ng.
Accountants
Evans & Partners Ltd. 9 Bank Road, Kingswood, Bristol, BS1 S 8LS
The accountants will be proposed for re-appointment at the forthcoming Annual General Meeting
Bankers
Bank of Scotland
Metro Bank
Solicitors
Blake Morgan. One Central Squa￿. Cardiff. CF10 1 FS

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 2024
statement of Trustees rosponsibillligs
The trustees (who are also the directors of Th8 Renal Association for the purposes of campany lawl are
responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable
law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and
Republic of Ireland..
Company law requires the trustees to prepare financial statements for each financial year which give a true and
fair view of the state of affairs of the charitable company and of the incoming resources and application of
resources, including the income and expenditure, of the charitable company for that period. In preparing those
financial ststements, the trustees are required to select suitable accounting policies and then apply them
consistently: ObSe￿e the melhods and principles in the Chanty SORP.,
make judgement$ and estimates that are reasonable and prudenl".
state whether applicable accounting standards have been followed. subject to any material departures
disclosed and explained in the financial statemenls,,
prepare the financial statements on the goin9 concern basis unless it is inappropriate to presume that
the charitable company will continue in business.
The trustees are responstble for keeping proper accounting records which disdose with reasonable accuracy at
any time the financial position of the charitable company and to enable them lo ensure that the financial
statements comply with the Companies Acl 2006. They are also responsible for safeguardin9 the assets of the
charitable company and hence for taking reasonable steps lor the prevention and detection of fraud and other
lffegularits'es.
In so far as the trustees are aware..
there is no relevant audit infomiation of which the charitable company's auditors are unaware,. and
the trustees have taken all steps that they ought to havè taken to iiiake themselves aware of any
relevant audlt information and to eslabli8h that th8 auditors ara aware of that Inforniation.
This report has been prepared in accordance with the specAal provisions of Part 15 of Companies Act 2006 relating
to small companies.
Report of the tru
dire¢tors. on ....
tee
cgrporating a strategic report, approved by order of the board of trustees, as the company
. and signed on the board's behalf by..
Professor T 8owen
10-

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
Opinion
We have audited the financial statements of The Renal Association (the 'charitable company.) for the year ended 31
December 2024 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 accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards
(United ￿'ngdorn Generally Accepted Accounting Pra¢ti¢e>, induding Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland..
In our opinion, the ffinancial statements..
give a true and fair view of the slate of the charitable company's affairs as at 31 December 2024 and of its
incoming resources and application of resources, including its income and expenditure. for the year. then
ended..
have been properly prepared in accordance with 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 accordance with the requirements of the Companies Act 2006.
Basis for oplnion
We conducted our audit in accordance with International Standard5 on Auditing {UK) (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of
the financial statements section of our report. We are independent of the charitable company in accordance with
the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S
-Ethical.Standard-. and-we-have-fulfilled our other ethical-responsibilities-in'accordance-iiiith-these requirements. We -
believe that ihe audit eviden￿ we have obtained is SLrfficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concem
In auditing the financial statements, we have concluded that the trustees, use of the going con￿rn basis of
accounting in the preparation of the financial slalements is appropnate.
Based on the worf( we have perfomed. we have not identified any materfal uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the ¢haritable company's ability to continue
as a going concem for a period of at least Iwelve months from when the financial statements are authorised for
issue.
Our responsibilities and the responsibilities of the trustees with re$ped to going concem are described in the
relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included in
the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other infomation and. except to the extent otherwise
explicitly staled in our report, we do not express any fomi of assurance conclusion thereon.
In connedion with our audit of the financial statements, our responsibility is to read the other information 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 appears to be materially misstated. If we identify such material
inconsistencies or apparent material misststements, we are required to detemine whether there is a material
misstatement in the finanGial 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 information, we are required to
report that fact. We have nothing to report in this regard.
11

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 prescribed 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 Trustees for the financlal year for which the financial statement5 are
prepared is consistent with the financial statements; and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.
Mattern on which we aro r•qulred to r8POrt by èxception
In the light of the knowledge and understanding of the charitable company and ils environment obtained in the
course of the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing io report in respect of the following matters where the Companies Act 2006 requires us lo report
to you rf. in our opinion..
adequate accounting records have not been kept or returns adequate for our audit have not been received
from branches not Vlsited by us; or
the financial statements are not in agreement with the accounting records and r8tums,' or
certain disdosures of trustees, remunerats'on specified by law are not made,. or
we have not received all the information and explanations we require for our audit., or
the trustees were not entitled to take advantage of the small companies exemption from the requirement to
prepare a Strategic Report or in preparing the Report of the Twstees.
Responsibilities of trusteos
As explained. more fully in the Truslees, Responsibilities Statement, the trustees (who are also the directors of the
charitable company for the purposes of company law) are responsible for the preparation of Ihe financial
statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees
detemine is necessary to enable the preparation of financial statements that are free from material misstatement,
whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitsble company's ability to
continue as a going concem. disclosing, as applicable, matters related to going concem and using the going
concem basis ot accounting unless the trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.
12-

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
Our responsibilities for the audit of the financial ststements
Our objectives are to obtain reasonable assurance about whether the financial statements 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 assuran￿, but is not a guarantee Ihat an audit
conducted in accordance ￿￿th ISAS (UK) will always delect a malenal misstatement when it exists. Misstalemenls
can arise from fraud or error and are considered material if, individually 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 non-compliance with laws and regulations. We design prO￿dureS 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 charitable company,
Includin9 those areas that could reasonably be expected lo have a material effect on the financtal statements. The
most significant were identified as The Companies Act 2006, UK GAAP (FRS102), The Charities SORP {FRS102)
and The Chanties Act 2022.
We Considered the extent of compliance with those laws and regulations as part of our procedures on the related
financial statements. Our audit procedures included..
Making enquiries of management in respect to the suseeptibility and suspicion of fraud:
Obtaining an understanding of the internal control structure;
Closely examinlng significant unusual transactions outside the charitable companvs normal actlvlties.,
Substanlive testing on joumal entries for any signs of manlpulation..
-Detailed review-of accounting-eslimates;__...
Agreeing a sample of employee's details to payrolllHR records and conlracts;
Substantively testin9 the recognition and completeness of the charitable company's in¢cJine'streams','and
' Testing Ihe allocation of income and expenditure to the correct funds of the charitable company.
88cause of the inherent limitations of an audit, ihere ig a risk that will not detect all irregularities, induding those
leadlng to a material misslatement in the financial statements or non-compliance with regulation. This risk
increases the more that compliance Vlith a law or regulation is removed from the events and transactions reflected
in the financial statements, as we will be less likety to become aware of instances of non-compliance. The risk is
also greater regarding irregulanties occurring due to fraud rather than error, as fraud invoSves intentional
concealment. fofgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the finanaal statements is located on the Financial
Reportin9 Council's webslte at vMw.frc.org.uklauditorsresponsibilities. This description foms part of our Report of
the Independent Auditors.
13-

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 company's members, as a body. in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit 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 auditors, report and for no other purpose.
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the tharitable
company and the charitable company's members as a body. for our audit work, for this report. or for the opinions
we have formed.
Matlhew Bracher Bsc FCA (Senior Statutory Auditor)
for and on behalf of Gravita Audit Westem Limited
Chartered Accountants and Statutory Authtors
8ath House
6-8 Bath Street
Bris101
BS16HL
14-

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 2024
Unrestricted Designated
funds
funds
Total
2024
Total
2023
Notes
Income from:
Donations, legacies and grants
Charilable activities
Investments
115.961
1.364,772
9.458
175.493
3.857,637
68.400
291,454
162.146
5,222.409 4,540.469
77,858
44.362
Totsl Income
1.490,191
4,101,530 5,591,721 4.746.977
ndlture on:
Chafltable activities
Expenditure of charitable activities
1,381,300
3.701,116 5,082.418 4,621.713
Net income for tho yearl
Net incoming resources
108,891
400.414
509.305
125.264
Other recognised galns and losses
Other gains or losses
Transfers between fund8
12
(11)
(44,3011
(11)
(17)
44,301
Net movèment In fund8
153,192
356,102
509,294
125.247
Fund balances at 1 January 2024
839,822 2.908,388 3,748,210 3.622,963
Fund balances at 31 Decèmber 2024
993,014
3,264,490 4,257,504 3,748,210
The statement of financial activities indudes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The slatement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.
15-

THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
Total
funds
2023
Total
funds
unre$trIct￿ Designated
funds
funds
Notss
Fixed aèsèts
Tangible assets
Current assets
Debtors
Cash at bank and in hand
14
244
19,280
19,524
34,320
15
258,321
892.349
556,478
3,163,587
814,799
4,055,936
804,477
3,351,607
1.150,670
3,720.065
4,870.735
4,156,084
Creditors: amounts falllng due withln
one. year
16
(157,900)
(474,855>
{832,755)
(442,194)
Net current assets
992,770
3,245,210
4,237.980
3,713,890
Total asvts less current liabilities
993,014
3,264.490
4,257.504
3,748.210
Incom• funds
Designaled funds
Unrestrlcied funds
3,264.490
993,014
2,908,388
839,822
4,257,504
3,748,210
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 2024, although an audit has been carried out under seth'on 144 of the
Charlties Act 2022.
The trustees a￿ responsible ftjr ensuring that the Charity keep5 accounting records which comply with section 386
of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the
company as at the end of the financial year and of its incoming resources and application of fesources. including its
income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395. and
which othe￿iSe comply with the requirements of the Companies Act 2006 relating to financial statements. so far as
applicable to the cornpany.
These financial statements have been prepared in accordance wlth the provislons applicable to companies subject
to the small companies regime.
The financial statements were approved by the Trustees on t>sI...4.￿....
Professor T Bowen
Trust99
Company Registrntion No. 02229663
16-

THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
Cash flows from operating activities
Cash generated from operalions
22
836.499
417.990
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
(10,028)
.77,858
(9.821)
44.362
Net cash generated from investin9
activities
67,830
34,541
Not in¢roase in cash and cash equivolenis
704.329
452,531
Cash and cash equivalents at beginnlng ol year
3,351,607
2,899,076
Cash and ca8h equlval•nts at end ol year
4,OSS,936
3,351.607
Notes to the Cash Flow Statemant
1. Analysis of changes in net debt
At 01101124
Cash flow
At 31112124
Net cash
Cash at bank and in hand
3,351,607
704,329
4,055.936
Total
3,351.607
704,329
4,055,936
17-

THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
Charity infomiation
The Renal Association is a private company limited by guarantee incorporated in England and Vvales. The
registered office is Brandon House Building 20a1, Southmead Road, Bristol. BS34 7RR.
1.1 Accounting convantlon
The financial stslements of the charitable company, whlch is a public benefit entity under FRS102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Ac¢ounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance wtth the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January
2019)., Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and
Republic of I￿land, 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 finandal statements have been prepared under the historical cost convention.The principal accounting
policies adopted are set out below.
1.2 Golng Concern
The acLounts have been prepared on the assumption that the charitable company is able to continue as a
going concem.
The charitable company holds Un￿strIcted, general reserves of £993.014, designated resep4es that Can be
drawm down if necessary of £3,264,490 and a cash balance of £4,055,936. The trustees consider that the
charitable company has suffiaent cash reserves to continue as a going coneErn for a period of at least 12
months from the date on which these financial statements are approved.
1.3 Charitable funds
Unrestricted funds are used in accordance with the charitable object•ve$ at the di8cretlon of the trustees.
Certain funds will be designated for specific purposes. The Executive Committee have decided that setting
aside lunds in this way is a useful financial disciplin8 which will help the charity make the best use of its
resources, even though there is no legal force to the desi9nation.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanats'on of the nature and purpose of each fund is induded in note 18 (movement in funds).
1A Income
All income is recognised in the Statement of Financial Activitie5 once the charity has entitlement 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 induded in income on a
receipt basis.
Tumover 18 measured al the fair value of the consideration received or receivable and represents amounts
rec£ivable for goods and Se￿ICe$ provided in the nomial course of business. net of discounts, VAT and other
sales related tsxes. Capitation fees and grants are recognised on a receivable basis. Scientific meetings are
recognised on a receipt basis when tickets for a course or event are purchased.
18-

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 2024
Ac¢ounting pollcle$
(Continued)
1.$ Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, it is probable that a transfer of economic beneffts will be required in settlement and
the amount of the obligation Gan be measured reliably. Expenditure is accounted for on an accruals basis and
has been dassified under headings that aggregate all cost related to the category. )OJhere costs cannot be
directly attnbuted to particular headin'gs they have been allocated to activities on a basis ￿nSIstenI with the
use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a
commitment bul not accrued a$ expenditure.
1.6 Tangiblo fi￿ed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, nel of
depreciation and any impaimient losses.
Oepreciation is recogni8ed so as to write off the cost or valuation of assets le$8 their reslduai values over their
useful lives on the following bases..
Computer equipment
Fixtures and fittings
33% on cost
25% on cost
Fixed assets are capitalised 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
'Oiher Financial Instruments Issues. of FRS 102 to all of its financial instruments. Financial instruments are
fecognised when the charrty becomes paty to the contractual provisions of the instrument. Financial assels
and liabilities are offset. with the net amounts presented in the financial stalements, when there is a legally
enforceable nght 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 simultaneou81y.
Baslc flnanclal assets
8asic financial assets, which includé trade and other debtor8 and cash and bank balances. are initially
measured at transaction price induding transaction costs and are subsequenuy carried at amortised cost.
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expl￿ or
are settled, or when the charity 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 its entirety to an unrelated third paty.
Basic financial liabilities
Basic financial liabilities, including trade and other creditors are initially recognised at transaction price unless
Ihe arrangement constitutes a financing transaction, where the debt inslrument 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 effective interest rate methcid. Financial liabilits'es are derecognised when,
and only when, the charity's contractual obligations are discharged, cancelled, or they expire.
1.8 Taxation
The charity is exempt from corporation tax on its charitable activities.
19-

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 2024
Accounting policles
(Continued)
1.9 Employee bon¢fits
The cost of any unused holiday entitlement is reco9nlsed in the period in which the employee's services are
received.
1.10 Retirement benefts
Payments to defined contribution retirement benefit schemes are ¢harged as an expense as they fall due.
1.11 Leases
Rentals payable and receivable under operating leases are tharges to the SOFA on a straight line basis over
the period of the lease.
1.12 Forelgn exchango
Transactions in currencies other than pounds sterling are recorded at the rates ol exchange prevailing at the
dates of the transactions. At each reporting end dale, monetary assets and liabilities that are 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 incomel{expenditure) for Ihe period.
Donatlon*. l•gacie8 and grants
Unrestrlcted De8lgnated
funds
funds
Total
2024
Total
2023
Grants
Lega¢ies
Donations
39,752
70,000
6,209
175.493
215.245
70,000
6,209
158,021
4,125
115,961
175,493
291,454
162,148
Grants received, Included in the above are as follows..
2024
2023
Renal Association Unrestri¢ted
Renal Reglstry Designated
39,752
175,493
45,415
112,606
215,245
158,021
-20-

THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
Incom• from ch•r4tabl? a¢tlvltl
14lonllll¢Olh•r Sncorn•-Oi*•rl￿orn•.
R•nilA•n•l R•gl•
Rifial AuoclAt
Tor•1
2021
Tot41
2023
- R•MI
R*o￿try Al￿1•￿0n
18•• Trot•41 ng1• 41
Incom• from th￿tIty1¢ •cllvill•i
2,560,919
149,889
610.281
604.622 1,276.718 5,222.409 4.540,489
Anaty816 by fvnd
Unr•8lrided fvndi
O¢•lgn•tid fvnd•
149.889
61Q.281
804,822
1,304.772
1.276,718 3.857,837
2,580,919
2,S80.919
149.889
610.261
e04,e22 1.276,718 5.222,409
For th• y￿1 •nded 31 D•¢•mb•r 2023
Unr•ilricled lunds
D••iqnatod fvnd•
183.832
383,905
583.087
1,110,804
3,429,865
2.399,401
1.030.204
2,399.401
103,832
363.905
583,067 1,030,284
4,S40,469
21

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 2024
Other charitable activity income
Unrèstricted Dasignated
fund$
funds
Total
Total
2024
2024
2024
2023
Events
Cross charge
Project fees
Other income
549,913
600
399,363
376.020
500.735
550,513
399,363
376,020
555,444
473,651
237.759
201,864
680.057 .
54,709
Other incorne
604,622 1,276,718 1,881,340 1,593,331
Investments
Unrestrlcted Doslgnatad
funds
fund8
Total
2024
Total
2023
Interest receivable
9,458
68,400
77,858
44.362
Cha'rilable octlvltio8 ¢08ts
Direct costs Grant funding Support costs
of activities (See note 8)
(See note 7)
Totals
Expenditure of Chairtable actlvltles
662,871
10,300
4.409,245
5,082.418
Grants payablo
The total grants paid to individuals during the year was as follows:
2024
2023
Individual grants
10,300
39.703
-22-

THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Support Costs
Management
Finance
Information
technology
Expenditure of Charitable activities
2,773.698
1.356
247,857
Human
recources
Other
Govemance
costs
Expenditure of Charitable activities
164,752
208,786
1,012,796
Total
Expenditure of Charitable activities
4,409,245
Support costs, induded in the above, are as follows..
Managemont
2024-
-2023-
Trustees, expenses
Vvages
Social security
Pensions
Training and Development
6,486
2,372.725
220,971
118,817
54.899
1,628
2,228,360
188.297
113,196
55,474
2,773,698
2,586,955
Finance
2024
2023
Bank charges
1,358
1.713
Infomiation technology
2024
2023
Computer.storage & advertising
247,857
211.232
-23-

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 2024
Support Costs
(Continued)
Human resources
2024
2023
Travelling & Subsistence
164,752
141.069
Othor
2024
2023
Office Costs
Postage and stationery
Depreciation of tangible fixed assets
Bad debt
139,277
4.685
24,824
40.000
113.993
6.380
33.391
6,978
208.786
160,742
Governance ¢osts
2024
2023
Auditors, remuneration
Legal and professional
Secretarial fees
Accountancy and legal
6,800
628,404
366,934
10,658
6.300
614.781
222.769
11.727
1,012.796
855.577
Employee8
The average monthly number employees during the year was..
2024
Number
2023
Number
48
44
Employment costs
2024
2023
lages and salaries
Soaal security costs
Other pension ￿)Sts
2,372.725
220,971
118.617
2,228.360
188,297
113,196
2.712,313
2,529,853
-24-

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 2024
Employaos
Icontinuod)
The number of employees whose annual ren￿neratIOn was more than £60,000
is as follows:
2024
Number
2023
Number
Employees eaming over £60.000
10 Trustse$' remuneration and b•nefits
Trustees expenses are paid with accordance to The Renal Association expense daim policy. In 2024 8
tnjstees were reimbursed expenses totaling £6.486 (2023.. £1,628 reimbursed to 4 trustees).
The employer of trustees (presidents) were pald 0.1 FTE in 2024,
11 Taxatlon
The charlty is exempt from taxalion on itg activities because all its income is applied for charitable purpo8e8.
12__Othor..galns.or_los$e$
2024
2023
Foreign exchange losses
11
17
-25-

THE RENALASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
13 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
Unr￿tricted Oesignaled
funds
funds
Total
funds
Income from:
Donations and legacies
Charitable activities
Investments
other income
49,540
1,110,804
6,381
112.606
3,429,665
37.981
162,146
4,540,469
44,362
Total Income
1,166,725
3.580,252
4.746.977
Ituro
Charitable activities
Expenditure of Charitable activities
Other recognised gains and losses
Transfers betweens lunds
1,173,670.
3,448,043
{17}
(43,780)
4,621,713
(17)
43,780
Net Incomo1(Expondllurn)
36,835
88,412
125,247
Recon
iliation
nds
Total funds brought forward
802,987
2,819,976
3,622,963
Total funds ¢arrled foN•ard
839,822
2,908.388
3.748,210
14 Tangiblo fixed assets
Computor Flxtyres and
•quipment
fittlngs
Total
Cost
At 1 January 2024
Additions
158,358
10.028
59.454
217,812
10,028
At 31 December 2024
168,386
59,454
227,840
Depreciation and impalmi•nt
At 1 January 2024
Depreciation charged in the year
124,038
24,824
59,454
183,492
24,824
At 31 December 2024
148,862
59.454
208,316
Carrylng amount
At 31 December 2024
19,524
19,524
At 31 December 2023
34,320
34.320
-26-

THE RENAL ASSOCIATION TIA THE UK KIDNEY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEPIIENTS (CONTINUED)
FOR THE YEAR ENDED 310ECEMBER 2024
IS Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Purchase ledger debit balances
Other debtors
Prepayments and accrued income
420,640
369,761
153.528
7.854
273.334
10.340
383.819
814.799
804,477
16 Credltors: amounts lalllng duo wlthln on• year
2024
2023
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
69,572
155,343
27.141
380,699
58,121
64,476
40.027
279,570
632,755
442,194
17 Retirement benèfit schome8
Dgfined contribution schemes
The charity operates a defined contribution pension scheme for all qualifylng employees. The assels of the
scheme are held separately from those of the tharity in an independently administered fund.
The charge to profit or loss in respect of defined contribution schemes was £118,617 (2023 .' £113,196).
At the year end there were pensions of £435 (2023: £15.400) deducted from salaries but not yet paid over to
the pension scheme administrator.

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 2024
18 Movement in funds.
At 01101124 Net movement At 31112124
in funds
Unrestrlcted funds
Renal Association
839.822
153.192
993.014
Dèsignated funds
Renal Registry
2,908,388
356,102 3,264,490
Totsl funds
3,748,210
509,294 4,257,504
Net movement In fund8, included in the above are a$ follows..
Incoming
resources
Resources
expended
Transfers Movement
in funds
Unrèstricted funds
Renal Association
1,490,191
(1,381,300)
44,301
153,192
D8slgnatod fund8
Renal Reglstry
4,101.530
(3,701,127)
(44,301) 356,102
Total funds
5,591.721
(5,082.427)
509,294
Dosignatèd Funds
Brought
foDNard
Incoming
resources
Resources
expended
Carried
Forward
Transfers
Renal Reglstry Deslgnated
2.908,388
4,101,530
(3.701,127)
{44,301) 3,264,490
Total Designated Funds
2,908.388
4,101,530
(3,701.127)
{44,301) 3.264.490
Funds
Renal Association Fund
This fvnd represents the free reserves ol the charity.
Renal Registry Fund
This fund represents amounts which are committed to the UK Renal Registry and have been set aside by the
Executive Committee to help the Charity make best use of its resour￿5.
Transfer of Funds
During the year there was a transfer of £44.301 belween unrestricted and designated funds. This related to the
transfer of the accountancy costs, the interest received in the investments bank and an outstanding invoice.
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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 2024
19 Share ¢apilal
The diaritable company is limited by guarantee and therefore has no share capital. Each memberfs guarantee
is limited to £1.
20 Opernting lease commitments
The following operating lease payments are committed to be paid as follow8..
L•nd and buildlngs
2024
2023
wthin one year
Be￿een and five years
In over five years
48.600
182,200
48.600
192.000
38.800
230,800
279,400
21 Related party transactlon8
There were no related paty transactions in 2024 (2023.. £150).
Remuneratlon of koy management per80nnel
The remuneration of key management personnel is as follows.
2024
2023
Aggregate compensation
274,387
268.914
22 Cash generated from oporations
2024
2023
Surplus for the year
509,305
125.264
Adjustments for..
Investment income recognised in statement of financial activrties
Foreign exchange drfferences
Depreciation and impairment of tangible fixed assets
(77,858)
(11)
24,824
(44.362)
(17)
33.391
Movements in working ¢aprtal..
(Increaselldecrease in debtOTS
Increase in creditors
(10,322)
190,561
245,171
58,543
Cash gènernted from opèrations
636,499
417,990
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