## **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 **1** ## **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** **2** **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| **3** ## **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** **4** ## **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**| **5**