2024-12-31-accounts

Charity No: NIC104608

Northern Ireland Kidney Patients Association

Report and Financial Statements

for the year ended 31 December 2024

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 2024

Charity No: NIC10460

Trustees	Patricia Gilbert
	Jean Michelo
	Emma Proctor
	Joyce Guy
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 2024

Charity No: NIC104608

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: 30/10/2025

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Northern Ireland Kidney Patients Association

Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 December 2024

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 2024	Charity No: NIC104608 Total Total Unrestricted Restricted Funds Funds Funds Funds 2024 2023 £ £ £ £ 56,135 - 56,135 25,789 250 - 250 250
	56,385 - 56,385 26,039
	23,001 - 23,001 21,813 17,777 - 17,777 6,581 - - - -
	40,777 - 40,777 28,394
	15,607 - 15,607 (2,355) 95,730 - 95,730 98,085
	111,337 - 111,337 95,730

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Northern Ireland Kidney Patients Association

Balance Sheet as at 31st December 2024

Current Assets Cash at bank and in hand Total assets less current liabilities Net Assets Unrestricted Funds General Funds Total Funds	2024 Charity No 2023 £ £ 111,337 95,730 111,337 95,730 111,337 95,730 111,337 95,730 111,337 95,730 111,337 95,730	2024 Charity No 2023 £ £ 111,337 95,730 111,337 95,730 111,337 95,730 111,337 95,730 111,337 95,730 111,337 95,730
		95,730
		95,730
		95,730
		95,730
		95,730

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

_____ Patricia Gilbert Chairperson

Date:

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Northern Ireland Kidney Patients Association

Notes forming part of the Financial Statements For The Year Ended 31 December 2024

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 14,913 Donations 9,551 Patient Functions 13,450 Fundraising 974 Research - Governance costs Accountant Trustee expenses Total resources expended 38,888

2024 2023 Unrestricted Restricted Total Total £ £ £ £ 56,135 - 56,135 25,789 56,135 - 56,135 25,789 2024 2023 Unrestricted Restricted Total Total £ £ £ £ 250 - 250 250 250 - 250 250 Total Cost of Total Cost Charitable Generating of Raising 2023 Governance Activities Funds funds Total £ £ £ £ £ - 134 134 328 - 437 437 79 - 917 917 820 - 402 402 199 - 14,913 14,913 4,512 9,551 9,551 7,399 13,450 13,450 14,414 974 974 642 - - - - - - - - - - -

- 38,888 1,890 40,777 28,394

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