2023-12-31-accounts

Charity No: NIC104608

Northern Ireland Kidney Patients Association

Report and Financial Statements

for the year ended 31 December 2023

Northern Ireland Kidney Patients Association

	Charity No
CONTENTS	Page
General Information	1
Accountants' Report to the Management Committee	2
Statement of Financial Activities	3
Balance Sheet	4
Notes forming part of the Financial Statements	5

Northern Ireland Kidney Patients Association

General Information for the Year Ended 31 December 2023

Charity No: NIC10460

Trustees Patricia Gilbert Nathan Fairbairn Jean Michelo Emma Proctor Charity Number in Northern Ireland NIC104608 Principal Address C/o Dialysis Unit Belfast City Hospital Lisburn Road Belfast City Hospital BT9 7AB Accountants: ASM (N) Limited 30 Monaghan Street Newry BT35 6AA

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Northern Ireland Kidney Patients Association

Accountants' Report to the Management Committee on the for the Year Ended 31 December 2023

Respective responsibilities of charity trustees and examiner

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.

It is my responsibility to:

1. Examine the accounts under section 65 of the Charities Act.

2. Follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act

3. State whether particular matters have come to my attention.

Basis of independent examiner’s report

I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.

My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

1. That accounting records were not kept in accordance with section 63 of the Charities Act

2. That the accounts do not accord with those accounting records

3. That the accounts do not comply with the accounting requirements of the Charities Act

4. That there is further information needed for a proper understanding of the accounts to be reached

Independent examiner’s statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

ASM (N) Ltd

Chartered Accountants 30 Monaghan St Newry BT35 6AA

Date: 31/10/2024

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Northern Ireland Kidney Patients Association

Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 December 2023

Incoming resources Incoming resources from generated funds: Voluntary income: Donations and grants 2 Activites to generate funds: Investment Income and Interest 3 Total incoming resources Resources expended Cost of generating funds: Costs of generating voluntary income 4 Charitable activities 4 Governance costs 4 Total resources expended 4 Net movement in funds Total Funds Brought Forward Total Funds at 31 December 2023	Charity No: NIC104608 Total Total Unrestricted Restricted Funds Funds Funds Funds 2023 2022 £ £ £ £ 25,789 - 25,789 45,447 250 - 250 227
	26,039 - 26,039 45,674
	21,813 - 21,813 3,808 6,581 - 6,581 20,064 - - - -
	28,394 - 28,394 23,871
	(2,355) - (2,355) 21,803 98,085 - 98,085 76,282
	95,730 - 95,730 98,085

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Northern Ireland Kidney Patients Association

Balance Sheet as at 31st December 2023

Current Assets Cash at bank and in hand Total assets less current liabilities Net Assets Unrestricted Funds General Funds Total Funds	2023 Charity No 2022 £ £ 95,730 98,085 95,730 98,085 95,730 98,085 95,730 98,085 95,730 98,085 95,730 98,085	2023 Charity No 2022 £ £ 95,730 98,085 95,730 98,085 95,730 98,085 95,730 98,085 95,730 98,085 95,730 98,085
		98,085
		98,085
		98,085
		98,085
		98,085

The financial statements were approved and authorised for issue by the Management Committee and signed on its behalf by:

_____ Patricia Gilbert Chairperson

Date: 30/10/2024

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Northern Ireland Kidney Patients Association

Notes forming part of the Financial Statements For The Year Ended 31 December 2023

1. Accounting Policies

Charity No: NIC104608

1.1. Accounting convention

The accounts are prepared under the historical cost convention, modified when necessary to include the revaluation of certain fixed assets. The charity adopted SORP (FRS102) in the current year and an explanation of how the transition to SORP (FRS102) has attached the reported financial position and performance.

1.2. Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are recorded at the date of the transactions. All differences are taken to the Profit and Loss account.

2. Donations and Grants

Donations & Fundraising 3. Activites to generate funds: Bank Interest Received 4. Total resources expended Charitable Activities £ Costs directly allocated to activities Admin Bank Insurance Printing & Postage Website NIKPA Merchandise 4,512 Donations 7,399 Patient Functions 14,414 Fundraising 642 Research - Governance costs Accountant Trustee expenses Total resources expended 26,967

2023 2022 Unrestricted Restricted Total Total £ £ £ £ 25,789 - 25,789 45,447 25,789 - 25,789 45,447 2023 2022 Unrestricted Restricted Total Total £ £ £ £ 250 - 250 227 250 - 250 227 Total Cost of Total Cost Charitable Generating of Raising 2022 Governance Activities Funds funds Total £ £ £ £ £ - 328 328 594 - 79 79 61 - 820 820 836 - 199 199 1,066 - 4,512 4,512 4,590 7,399 7,399 7,661 14,414 14,414 7,794 642 642 1,268 - - - - - - - - - - -

- 26,967 1,427 28,394 23,871

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