YEY CANCER CARE LIMITED (A ¢on)pw limited byguaiuth) TRUSTEES, REPORT AIYD FthANCIAL STATEMEKrs FOR THE YEAR ENDED 30TH SEFfEMBER 2025
KIDNEY CANCER CARE LTMITED FINANCIAL sTATEfvNTS FOR THE YEAR EED 30TH SEwfEMBER 2025 CoNTErS AND ADMtNISTRATIVE INTORMATION CONTENTS PAGE.. TtEes. RetM)rt Independeut Examinevs Report Statemejrt of Finallcial Artivities Balance Sheet Notss to the Financial St&t¢tnents 8-16 TRUSTEES.. B J Grtenwood {CbaitDW) NICOX Prof G D Stewart C D ThollL% GFOX G lTrades Dr E Boleti Profm Trall COMPANY SECREfARY AND CHtEF oPERATG oFFIR.. M Packer REGISTERED OFFICE: 4 New Inn tAne Guildford GU4 7HW COMPANY NUMBER: 05937304 CHARITY INCORPORATION NUMBE]L' 1120146 and SC043642 Shipley FCCA For and on behalf of.. Prelltis & Co LLP Chartered Accountants & Indewdent Examin¢rs 115c Milton Road Cambridge CB4 IXE vtCE PR&SIDENT.. Earl Freddie How¢ HONORARY VICE PR&SIDENT: Tim O'Bri¢n PATRON: rd Addington
KIDNEY CANCER CARE LDAITED PAGE I FINANCIAL sTA1EMEfs FOR THE YEAR ENDED 30TH SEFfEMBEK 21r25 TRUSTEES AKNUAL REPORT The TnLSte£s pr4%nt their rep(xt together with the finaDcial slments of th¢ chgrity for the Ye ended 30th Soptember 2025. The anuupl Teport serves the pury)oses of both a Trusteu, Report and a directors report undeT CO]npany law. The TnLStees confirni t1 the anuual TCPOrt and ffnanci81 statement5 of the cl]aritsble company compty with the cUt statory require]neDts, the Tequirements of th¢ thitabk company's governing document and the provision5 of the Statement of ReCOmded Practice (SORP) atvlicable to clwities preparing their acc4)wJts in accordance with the FiD8n¢id Reporting Standard appiicable in the UK aDd R¢pub]ic of Ireland (FRS102) (eff¢rtive 1st January 2019). Since the charity qualifie5 a5 SDMII section 382 of the Compallies A¢t 2006, th¢ strategic report rEquired of medium and large cornpanies undeT the ComFwkies Act 21Y)6 (Strategic Report and Directm. RerAlrt) Regulations 2013 has be¢ omitted. OBJECTIVES AND ACTIVITIES AND PUBLIC BENEFIT Policfi£s aad obje¢tlves The policie5 alld objectivw of the cbarity are set agreed at the ¢FliS AGM whicb is held eath )¢areDd. 17 focus on providing Sup[ fDr kidney callctt patients and their carers, Tai5iDg awareness of the disease ¥rnOTWt the profe&gional hea]th wmmwjity. the genernl wblic and governme he4hh pknning audiences. Jn setting d)jectives platming for artivitse4 the Tnet5 have given due ¢on5ideration lo general guidaTxGe published by the Charity Commi10 fElatin8 to public benefiL iDclwJillg the guidance'Pub]ic benefjt.. nmning a charity (PB2)'. ACHIEVEMENTS AND PERFORMANCE Review of aetiwltl¢s IDtroduction to KithEy Canc¢r UK'S FinaDcia] Statcllllts 2025 Looking back on 2025. 1 would like to thank every member of the Kidney ca LX team for their dedication and Commitsnent. Their efforts continue to ullderpin the dmrity's progress and iPt. We the UK'5 leading kidney Charity. with a reach u10 than doublc that of other kidney wicer charitie5. During th¢ ycar. the charity Continu grow aod styengthen its capacity to deliver effertive and 5P0j8Ivc services. A mlxlpst expansion of the Offictrbd team Tequired a move to laTger premises DeaA)y in Send, Woking. Limited further staff growth is al<1pated in the Cornn year, buildillir on INJr curreot team of four office-based staff to ensure delivery of our stratcgic objectiv¢s. NHS service8 retnain ullder sigDific4nt stiaijk due to Fondemic backlogs w]d illdustri acthon. AgaitL8t this backdrop. Kithjey Can¢er LK has remaiDd f(uSed on sutp)rting kithiey wicer patienw their f8mill aDd carers. We continue to mitigate the tinpact of trtrIbeDt delays i)n paticnt wellbeing to advocatr forthe routine us¢ of our service longside those of other specialist c4nc¢r ¢Fwiti4 wtthin NHS care pathways. Our free telepholl¢ SuppDrt Lin¢ has remained a vttal srrvice, along5id¢ in¢re&sed eDgageTllent in our closed F4fEbook support groups. Following the cessation of ibe Macmillan Coul])]8 5Brvice, deTnalld for our free rounselling provision has incJeased. While a waiting list ha3 been necessary. Ht bave continued to rn¢¢t demand within existtng resources, with capacity in this area a priority for 2026. Th¢ chariws digital presence continues to 5tr¢ngtheAu with more than 3.(MX) members acro%5 four closed Facebook OUPS. Our HE&tlthcar¢ Profrssional website has also gained tractio with the Kidlley Cancer HCP Training PrograD]m6 remauJin8 a widely used NHS resou¢. Membership now slonds at almost 5(rf) users.
KIDNEY CANCER CARE iJMtTED PAGE 2 FINANCIAL STATEMENTS FOR fAEYEAR ENDED 30TH SEvfEMBER 21r25 TRUSTEESANNUALREPORT...................... JCONrtNUED ACHIEVEMENTS AND PERFORMANCE. Continued The 12th Kidney Caneer UK Patient Survey. laChed during Kithhry Cancer Awarenes5 Week in February. bigbliglrted ongoing ChaMsES for patiEnts, iDcluding ]idental diagnoses and dissatisfaction with NHS inforn]ation and suppo The survey helped to significantty raise the cbaTitys international PToffle ill 2025. Dr]g the year. I rewrsented Kidney Cancer UK at fouT rnajor conferences". The IKCC MadTi& IKCS AllterdaM ESMO BerliD. alld at BSIR 2025 in Liverpool. All att¢nthJces weT¢ Swrted by (Kganiser grdnts. Reflecting th¢ ¢l)aritys Browing uenCe, we havg been invited to retum to IKCS ID 2026, this lim¢ io cl]air a sessioD wi the RCC paticnt experience. A rnajor mtlestone for patients will be th¢ pub]i(ation of th¢ NICE 8uidaDC4 for which the charity su¢¢essfully ampaigDe(L expected in spring 2026. Despite a cha]lenging fulldraising enviro]mieDt, Kidney Cancer UK remain5 fJDancially stable and well positioned for it5 next phase of delopment W¢ Temain comTnitted to str¢Wbening fundrnisin& investing ill patient services. and maintaining our role as the leading voice for kithey surwrt and advocary in the U FINANCIAL IiEVIEW Going CODc¢r After making appropte ellquiries, the Ttee% have a reasonable w*ctrtion that th¢ ¢b¥rity has adequate resource5 to C4)nlinue in operational Existence for th¢ forcseeable future. For this Tea8on. they continue to adnptthe going concern basis in pfEpariDg the fit]at)cial statemEDts. Further detsi15 regarding the adoption of the going wnc¢rn basis be fowid in the acUntB policie5. Trj. Re5eTve5 policy The charity received tota] incom¢ of £493,040 (2024.. £289.934), it expend¢d £265,927 (2024.. £233,802) and had an overall SUTpIu5 of £227,11312024.. surplus £66.1321 Reserves stand at £379,872 {2024: £152.759). rorllprisiDg uurestricted Teserves of £315,749 and r¢stricted Tr5erYes of £64.123. Thc charity had fre¢ SErveS of £315.749 (2024. £84,445). Funds have significantty incre&8ed this year due to the Charity receiving bequests 4lld lewies of over £303.7K. £255K of this h&s been transfeTr¢d into three new fIx rate &posit accounts. The Trust¢¢s have corksideTed tbe level of fr¢¢ reserves that the chaTity hold8 which currently stands at six months of our operatillg costs. It is th¢ir iniention to build these fiDther going fonvard. STRLCTLRE, GOVERNANCE AND MANAGEMEKr a. Constitutio Kithjey Callcercare Litnit£d is register a5 a cbarltsble company limitrd by guara and WLS set up by a Me]nQTandum of Association on 15th September 2006. It is T¢g]erEd with the Charity Commission for Ellgland and Wales Dmber 1120146 aud Officc of the Scottish Reguiatornumttr SC043642. b. Methods of appointment or eiectlDll of TrStee8 The management of the tharlty is the respjnsibilty of the Trustees who are electsd and cTroptEd under the tern)s of tbe MeThorat)duJn of AswciatiotL The Trystees who served dLring the year were.. B J Greemvood (ChaiTman) Dr G D Stewart NICOX C D Thomas Dr J N Pejiy (resigtted 20101f2025) DrN Chamley GFOX G Oades Dr E Boleti Prof M Tran
KtDNEY CANCER CARE LIMrrED PAGE 3 INANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SBvfEMBEi2025 TRUSTEE8ANNUALkEPORT............................... STRLTCTLIiE. GOVERNANCE ATrID MNAGEMT. Ltin . Oryalllsational structure aod deeiston-msking ptrllties The dA>'.to-day nagement lies witti tk otTJc£ of '. cnarii>Js Chief OpeAtin8 ol£{CO0) &ctirg in litt witb the obj¢ctiN'Es agreed bv the B08rctofTruslees. Tk C(Kl rtw>rts Chair of Bofirdof Tntsttts 8 w]kn reqwrel briefs atFttr membets of the BoBt The B0d of Trustett% meets qu8rteTlv Brta SL'XX)rted by the thar1$ ser.ior m8nagrmentte4rn. Our Truste¢s are draNn frotn a rBngeof piofes510] backgroT]tuls and bring 8 wide range olrltvantexpv.i¢r.ct. d. Members1 ]bIlIty The Members of gwalltee to cvntnlntt¢ an amount Dotcxceeditig £1 (o the of the charity in th¢ ¢ventof wirtding up. STATEMEwf OF TRUSTEES, RESPONSIBllJllES Th¢Trust¢£s (WIKI aT¢ also th¢ dir¢¢tor5 of th¢ ¢haritY 40r PUTPo of WllLrAnv lawl tr511 )IE br ep2ring the Tru5teC5 Retx)rt and fill&icial 5teWIl5 ?)rd with 8pp'.icablc law aod Unitrd Kiwom Accounting Stsndards (Unttyj Kingdom Gettrslly Acttprcd AccotmtiJJ8 Pr&tice). Cempany law requir th6 Trust5 10 finallck21 btstrmcThts foreach fin1&1 ye4r. Undero)mrAny law. Ihe"fruqtees mLLStnot approvethe rMal&l ¢Atements unless tky are ]Sfil that give a Int and fr view of the st8tc of affa of tr£ charity andof its illcomillB [C¢S alappI1ClII0nU[ttOUrC¢& ity lal (b) {cl {d} sclect suitabk )untIng)CleS al thtts appty iltm C0ts5iStEl observe tr JDctbods aprIlI$ ofiiL- c.I1¢s SORP IFRS1O2)' ake judgCtnc[ and actoutrting l[[r that ate rorible and pru(kntr strate 8pplicablc UKAccour.tin8 St&idards (FRS102) 4aYe I.folloW& subject to any niat¢riai departures discloscd EndcxpIaitd in Ilt fiDallcial State2ls. pr¢pyTe thc fitLryDCial &tcInriJE5 on a goiig basis uD1¢55 it 15 inBppfvpTie to pSu[# tk Chdrity will continu¢ in ope¥atioR. {el Th¢ Tntste¢s 8re responsible for keeping ad¢4ate a¢tIng reo)rds that are sufficiats to show and txplain th6 charitS'5 tr3ffjattionq attd disclose re&qon&Sie &ccurncs Lt afty lime finartci p)si:ion of the cE2rity d enable them to ensuT¢ that ttK finatLcial stat¢Euctr& ll1p[v with ttjt Comparu65 A¢t 2(. Tr.ey gre bIso respon5ibl¢ for Safe.rdillg the a5Stts of tlLe tharity alld 1ce fOrtskI reaDab 5tq)5 fDr th¢pFev¢ntioJi a1 dctcction of fraud md ottKr irrcBU]9ritie& Approvedby order of the eMrS of the Board ofTrllsrees 8rtd siwxd ort their behalf by. B J GREENWOOD CHAIRMAN DATE
KIDNEY CANCER CARE LIMfTED PAGE 4 FINANCIAL STAIEIAEKtS FOR THE YEAR ENDED 30TH SEPTEMBER2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KIDNEY CANCER CARE LIMITED I rey)rt to the cbarity TTUStee5 exami10 of the accou[ ofthe cbarity for the year ended 30tb S¢ptember 2025. RESPONSIBILITIES AND BASIS OF REPORT As the Thte¢S of the thrity {and its direc foT the pur]M)ses of comp&ny ]awX you ate responsible for the Preparation of th¢ aGcounts in accordance with the r4Uirentts of the Chariti¢6 and Trnstee Inv¢stmcnt {Scotland) Act 2005 ('the 2005 ACVA the Chwitie5 Accounts (Scotland) Regulatiolls 2[m (as am¢Tthd) (*be 2006 Acc¢)wits Regulations,) and the cOpanieS Act 2006 (Ibe 2006 Acfj. You are satisfied thatthe acwunts of tbe charity are notrequired by tharity or company law to be audited andhave chosen inst to bave independent ¢xami]on. Having satisfied myself thatthe acwuDts of the charity are not required to be wJdit¢d under Part 16 of the 2006 Act and are eli11e for ]Dd¢pendt examinatio I r¢port ill resEKd of my exaujinthn of the charitys arcounts caTTied out under sectioll 44{IXc)of the 2005 A¢t alld SECtion 145 of the Charities Acl 2011 fthe 2011 Act). ID ing out my examiti8tion I have followed the requirements of Regulation I l of the 2006 Accounts RegtiOnS and the Directions given by tbe ChaTity Cou)TDi55iOll under sectkon 145(5)(b) of the 2011 knt. Since the tsAty is required by comwdDy law to prepare Its aCcOw OD an wual basis aDd is regist¢red as a cbarity in Scotland. YO examiner must be a m¢ber of a listed ID Regulation I1(2) of the 2006 Accowits R¢gul&tions. K w confirm that l am qualified to undertake the examination because l alll 4 rcgistered member of the Association of Chartered Certified Acc4)untaDts, which is one of the listed bodies. I have COpIet¢d my examination. I Confum that Do llteria] matkn5 have wne to my attention iti connection with th¢ examination giving me w5C to believe that ill any rnaterial respect aCCOLmting records were not kept in respECt of the charity a5 TequiTcd by section 386 of the 2¢M)6 Act and Regulation 4 of the 2006 Accoullts Regulations" or the accounts do not 0rd with those records aTMI with the accountitjg Tequtrffl of Regulation 8 of the 2006 Acwullts Regulations.. OT the accounts do t)ot cillnply wtth thE ac£ounting requirnts of section 396 of tbe 26 Act other than any requirementthatthe accounts give a ond faiv view whicb is not a matter considered ay part of aD independent examination" or the accounts have not been prepared in accordance with the TD¢thods al principle5 of the Statement of RecomeDded Practice for accouuting and reporting by ltIeS lapplicable to eh8rities preprg their aollts in accordance with the Financi Reporttug Stsndard applicable in the UK and Repub]ic of Ireld (FRS102)1. I have no eoncerns and have Xr0 TAO odKr mall¢rs iti comiection with the examination to which attcntioll should be thawll in tFLiS report in order to enable a prow ulldostsnding ofthe acwuDts to be rh
KIDNEY CANCER CARE LLMITED PAGE 5 FINANCIAL STATEMEKfs FOR THE YEAii EPhDED 30TH SEpfEMBER 2025 ]NDEPENDENf EXAMfNER'S REPORT TO THE TRUSTEES OF KIDNEY CANCER CARE LtMITED This report 15 made sol¢ly to the clwitys TnJsl£e4 a Tr, in accordance Part 4 of the Charities {Accounts and Reports) Regulations 2tN)8 and Regulation I l of the Charities Accounts (Scotland) ReguiatiODS 2006. My wot has been Und¢ell so that I might ste to thc charity's Tntstees those matters I required to state to them iD an independent examiDeT% r¢port and for no otberpwse. To the fullest extetrt perniitted by law. I do not ept or 83sume r¢spowilJi]ity to awe other than the charity and the cbaritys Trustees as a b)dy. for my WO or this rqth. IAN SHIPLEY FCCA FOR AND ON BEIIALF: PRENTIS & CO LI CHARTERED ACCOUN7TAhTS & INDEPENDENT EXAMtNERS 115£ Milton Rood CambTidge CB4 IXE
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KIDNEY CANCFJi CARE LIMITED PAGE 7 FINANCIAL STATEMwfs FOR THE YEAR ENDED 30TH SEPTEMBER 2025 BALANCE SHEFr 2025 2024 Nore5 FIXED ASSETS TanBibl6 ets CLRREKfASSETS Stocks Debtors C8sh ai bAnk fftttd 1866 7.963 373.830 io 6.003 160,031 TOTAL CURRENf ASSETS 384,659 169.798 JRRENT LIABILtnES C.rditor5.' Amounts fallig d itlun one year 4,787 17.039 NET CURREhl ASSETS 379.872 152,759 TOTALNET ASSETS 379,872 152.759 THE FLNDS OF THE CHARITY 12 Restrictd fifftds UnEEStrictBd fi[ 64.123 315,",49 68,314 84,445 379,872 152,759 Th¢ diretityrs tQD5id¢r tbat ctwitsble COn4nY 55 titled to ¢xefftption trom tk requInl to have an wdit tmder the provisions of S¢ction 477{11 of ts Compani¢5 Acl 2006. Membtri hawe wuiredtlw compgnywider S¢clio 476 of t ConLP2ntes Act 2006, to obknn an audii forthe yearended 20th September 20fj5. dirccrois &knowltdge Ih6ir rc5ponsibilit1¢5 for ¢Fwing tb2tthe cbarittble tt1p8aY keeps COtIO8..eLy)rds whth comply Seclion 386 and 287 of th¢ Comp&nies Aci 2(X)6 alld for finallcial s181tlLEDtswhich give altuegnd fyir v.ewof the state of affairs of the CEilable a5 at 30th SeptrDJt£r 2025 and of surplus for thE. yeaT then etthd in aocordaw¢ wiihthe I¢qUiT¢mtnts of Section 396 )d which oihtr¥vise *tpty withth¢ requir¢ments of the Act iating to tb¢ fjnwiai sta1¢ a5 far 85 2pplicsble to th¢ cbaritabl¢ Try1Y. Tbe fiL8llcial stat¢mcnts. ybicb.bave btcn prcpared itL rdance wilh the sl81prOViSionS rerIng to companies subject to the smau cD]npoTri¢s T¢Wl¢ Mithin Part l< of the Companies Act2(Kk5, 4>prtsved by on rtd signedon its khalf. J GREBNWO CHAIRMAN The nDle5 on pages 8 to 16 fam) partofth¢5e firwKial 5tatemellt&
KIDNEY CANCER CARE LIMITED PAGE 8 FfNANCIAL STATEMENfs FOR THE YEAR ENDED 30TH SEPTEMBER 2025 NOTES TO THE FINANCIAL STATEP4tENTS ACCOUNTh'G POL]CIES (a) BASIS OF PREPARATION OF FtNANC]AL STATLMENrs Th¢ financial statements have b¢¢n PTepAttd iti accord with the Charities SORP IFRS102) . Accounting and Reporting by Cljarities". Staten)eDt of RecoW¢[d Practice applicable to charilies preparing th¢ir accoullts in accordance with the Finsncial Reporting stsnd applicabl¢ in thc UK and Republic of Ireland (FRS102) (effeetive 1st Jallu 2019), the Fioawial Rew)rtill8 Standard applicable in th¢ LK R£public of ]reland (FRS IW2). Compwjies Act 2006, The ChaTitie5 Accowits (ScotlaDd) Rogulations 21YJ6 and the Charitigs aDd Trustee tnvestment (Scotland) Act 2(K)5. Kity Cancer Care tiD)ited the definition of a public beDefii ¢ntity uuder FRS102. Assets and ]iabilities are initialty recogoised at historica] cost or traT]saction valu¢ UTdeM otherwise stated in the rekvant accounting policy. Tb¢ fiDancial statements are presenkd in SterIn which is the fillKtional currgw of the chHrity. The Trust¢¢s bav2 tsken advantage of the atoeTHjMt to the Clwiti¥ SORP FRS 102. wher¢ only larger tharities are required to prepare a Stat¢m¢Dt of C&sb Flows. {b) CHARITY STATUS Th¢ cb8rity is a conwany IiD)ited by guaT. Th¢ eberS of the charity aTe tb¢ TTUStees. In tb¢ ev¢nt of the clmrity being wownd up, the liability in respect of gurntee is lilljitsd to £1 per member. (c) fNCOME All incoTne is reGO8nised ODce the charityl]a8 entitlement to the In it is probable th&t the income will TEceived and the amowrt of incom¢ re¢¢ivable can be measured reliabty. The Te¢oltion of inconK from legdCiQ8 is det¢ndEnt on establisbing tItleMen( the probability of TtIpt the abi]ity to estimate with sufficiellt auracY the aDJount receivable. Eviden¢e of ¢ntitlement to a legacy exists wb£D thc £Irity h&8 sufficient evidence that a been left to them (tbrough knowledge of the existence of a valid Mryll and the death of the bEnefattor) and the executor l5 salisfi¢d that the in question wiil not b¢ required to satisfy claims in the estate. Receipt of a legacy ust be recognised when it 15 probable that it will received and the fair value of the amount receivable, whith will g¢neralty be the exed arnountto distributed to the charity, can be reliably mfd8ure Grants are included in the Statement of Financial Adivi¢i¢s on areceivable b&si5. The balance of incorne reeeived for specific puw IKrt TJOI eXprdea duriDg tbe period is shown in the rel¢vallt fund gn the balance sheet. Where incorne is received in adv8nce of entitlement of Teceipl its recognition is defeTred aud iD¢lud¢d iti creditors &8 deferr incotDe. Wh¢r¢ ¢Dtitlement occurs before income is T¢]ved, the iucome i5 Income tsx recov1¢ in Telation to donl0s received uth Gift Aid or deeds of covenÈnt is recognised at the tiD]e of donatio Income tsx recoverable in rolation to inveslment InCe is rec0gDid at tbe titne the investsn¢nt iDC4)me is r¢ceivable. Other income is recogDised in the p¢ri(Kl in whi¢b il is receivable and to tbe extcm the goods have been provided Im complgtioll of the seryicc.
KIDNEY CANCER CARE LIMITED PAGE 9 FINANCIAL STATEMEKfs FOR THE YEAR ENDED 30TH SEPTEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS ACCOUNfiNG POLlCtES. CODtynueAI (d) EXPENDITURE Expenditu is recogDised once there is a legal or ¢onstnKtive obligation to transfer the eronomie benefit to a third paty. it is probable that a trav5r of ¢coll benefits will be required irt settlement and the amount of the obligatiott me&8ured reliably. Fundraising costs are those incurred in seekng vohmtary wntrJThutions and do not include the Gos¢9 of dissDi4ti infonnation in 5UPPOrt of chaTitLbk activities. Governance costs are those urred in conDectioD with thin15Oll of th¢ Fund ond coJnp]iance witb ¢OJIti1olI and Statr$ry requirgm¢nts. Expenditure on charitsble acllvitie5 15 illCUed on drectty undertaknng the activitie5 which filltherthe ¢baritys objeaives. as wdl as aDy &wlated support cthts. GTonts payable are cknged in the year wlwithe offer lljade except in those c5 wher¢ the offtr is colldiiionaL such gTaDts being reeognised as exid1jre when the COD¢Jitiolls altacbing are lfilled. (Irants offered subject to conditi5 which have noi be¢D met at the year end are notsd as a conjrni1ellt. but not aCCn as expenditiJTe. (e) TANGIBLE FIXED ASSFfs AND DEPRECJATION Tangible fixed assets illitialty recognised at COsL After rewlti0 und¢rth¢ cost modeL tangible fjxed ass¢ts arc measured at cost less accutnuiated depr¢ciathon auy accumulated impairnKnt losses. All costs to bring a tangible fixed &5set into its intrllded wrtillg conditi¢m shouldbe infjluded ID the mwur¢rn¢llt of c05L Ikpreoiation 15 chatged so as to allocate the st of tall1e fixed atS le&$ their residual value ovEr tbeir estimated u5¢fill livGs. using th¢ straigbt.lit)e JnethLXI. Depreciatioll is provided oll the followingba5iS: Plant and m8dJinery 5Wc straigbt lin Ifj OPEIiATtNG LEASES ReDtsIs paid undeT oper8tin8 lea8es are charged to the of Fitkfjtieia] Activities on a straight ]ine b95iS OVEr the lease terni. (g) PENSIONS The charity CODtnThutes to sKrsonal peDSi4)rt plans of its ¢mploy¢¢s WKI the pension charge Tepresents the amounts paydble by the cbartty to th¢ plan5 ill fEspeLt of the >ear. Ih) FUND ACCOUNTING Geueral fimd8 ar¢ wjrestricted which are available for use at tb¢ discr¢ of the Trnstees in furtherdllC¢ of the general objectives of the chaTity and which have not been designated for other PUryJO8¢S. Restrieted fuD(ts are funds which are to be u5¢d accoTdattce with specific Testriction8 imposedby donors or which have been rai5cd by the eharity for particular purposes. Th¢ costs of raising aDd administcring such fithds are charged against the specific fi(L The airn and w¢ of each restricted fund is s¢t out Ill thc not&4 to tbe fllmncial Staternts.
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KIDNEY CANCER CABE LIMFTED PAGE 11 FINANCIAL STATEMEKfs FOR THE YEAR ENDED 30TH SEPTEMBER 2025 NOTES TO THE FINANCIAL STATEMEKrs INVESThIENT INCOME Current year Fwid5 2025 Fund5 Funds 2025 2025 Bank interest receivabl¢ 4,403 4,403 R&stricted UnTCStrith¢d Total Fund5 FuDds Funds 2024 2024 2024 Prior year BaTJk interest receivable 1,096 ANALYSIS OF EXPENDITURE ON CHARITABLE Acr[VIT Restricted Unrestrictrd Total by type Funds Funds Current year 2025 2025 2025 Patiellt advice and infonnation 5UPPCrt services Funthaisin8 40,025 210.876 250,901 15,026 15,026 40.025 225,902 265,927 Restricted Umre5trickd Totsl FuDds Funds Funds 2024 2024 2024 Prior year Patient advice and infor1nati siippwi services 19.500 186,781 206,281 132 17,389 17,521 19,632 204,170 223,802 ANALYSIS OF EXPENDITURE BY AcfIviTIES Current year ActivitÈes undertsken fimdin¥ of Support directty activities Cost 2025 2025 2025 TIAal fimds 2025 Patient edfyice and ltffornon 5port servic Fundraising 252.528 (11818) 11.191 250,901 15,026 15,026 267.554 (12,818) 11,191 265.927 The 8rant funding of adivilies in 2025 trprents grants Tepaid to the Chlty and PTeviously ac(nd
KIDNEY CANCER CARE LLIAITED PAGE 12 FINANCIAL STATEMENfs FOR THE YEAR ENDED 30TH SEFfEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS ANALYSIS OF EXPENDITURE BY ACFIVITIES. continued Activities undeTthken fimding of S direetly activities 2024 Prlor year Total Cost 2024 2024 Patient advice alld inforn)ation siipwrt wvic Fundraising 195.130 17.521 1.500 9.651 206,281 17.521 212,651 1,500 9,651 223,802 Analysi5 of dlreet costs Current year Patient support aDJ InforntrOll Fwidraising 2025 2025 T(Aal 2025 Staff costs {Do* 6) Fundrai5iDg costs Establislmient Costs Bak charge5 Patient sIrt Prinlin& p)stage and stationory Subscriptions and donations REpairs and rniinten2nce Trav¢1 8Thd subsistence Adv¢rttsing and prornotion TTainin& CODferen¢e and meeting costs InsuTance Rent and rates Web5itr Rlld internet expenses 160.167 160,167 15.026 2,750 359 59.270 6,168 1,675 1,209 2.892 3,435 118 308 9,282 4,895 15.026 2.750 359 59.270 6,168 1.675 1,209 2,892 3.435 308 9,282 4,895 252.528 15.026 267.554
PAGE 13 FANC[AL STATEMENTS FOR THE YEAR ENDED 30Th SEFfEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS ANALYSIS OF EXPENDrruRE BY AcfIviTIES. continued is of dlreet costs Prlor year Patient sUpp[t Total and infornHtion Fundrnising fiwds 2024 2024 staff costs (note 6) 109.735 109,735 17.521 3.593 354 12,578 9270 1274 65 2,680 26,046 177 884 5,442 23,013 13 17,521 EstsblishTneDt costs Bank chaTg¢s Patien¢ support Printitts P05tsge and stationery Subscriptions and donatioL% Repairs alld rnAintenance Travel and subsistencg Advertising aDd prOotiOn Training, ronf¢ren¢e and IneetiD8 costs In3ur8TlCe Rent and T2tes Website and iTrt¢TllCt rxp& Sldry expEsES 3,593 354 12.578 9.276 1,274 65 2.680 26,046 177 884 5,442 23.013 13 195.130 17.521 212,651 Anaty511 of SpOrt cts Crrent yr Patient support and infonnatiOD 2025 Totsl funds 2025 Prnfe&sional fees (incl. IE ftts) 11,191 11.191 Analy5i8 of 511PPOrt Prior year Patient support and infotIOn 2024 Total fid5 2024 Prof£%5ional fees (incl. IE fees) 9.651 9.651
KIDNEY CANCER CARE LMTED PAGE 14 FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025 NOTES TO THE FtNANCIAL STATEMwrs STAFF COSTS 2025 2024 Wagcs salaries Social SEClty costs Pension Costs Other 5ff ¢osts 147,469 4J33 4,124 4241 98,090 2,777 3.883 4.985 160,167 109.735 The average ofpeTsOnl ewoloyed by the ¢hwity duritig th¢ year &8 follows: 2025 2024 Patient care alld admin No employee received remu0 a[notEllg to more than £60.1KKJ in eitheT year. TRUSTEES, REMiTNERATION ANT) EXPENSES DuTiDg the y¢ar ¢Dd¢d 30th S¢pt¢th 2025 no TrStets recLived any remuneTatioD or oljw benefits (2024.. £Nil). During the year ended 30th Septe[niw22S no Trw5t¢e expe bave been inclwred (2024.. £Nil). FIXED ASSETS Plant and Plant atKI MacbiThery Machinery 2025 2024 COST OR VALUATION At 1st (ktober and 30th SeptembeT 5,862 5,862 DEPRECIATION At Isi October and 30tb September NET BOOK VALUE AT 30th S¢ptrmber 5,862 5.862 sT(Ks 2025 2024 Go$ foT Tesak 2.866 3.164 10. DEB"foRb Due within olle year 2025 2024 7.963 6,003
KIDNEY CANCER CARE LIMITED PAGE 15 FINANCIAL STATEMEKfS FOR THE YEAii ENDED 30TH SEPTEMBER 2025 NOTES TO THE FINANCIAL STA]EMENrs CREDITORS Arnollnts falling due With1 on¢ year Trade creditors 2025 2024 277 404 958 3,148 928 993 Cmher crediiorg 14,007 4,787 17,039 12. STATEktENf OF FUNDS Current year Balance at Balanre at 1st 30th Octol%r September 2024 IncoJlle Ex]dItre 2025 Unr¢51rirt¢d funds GeDernl Funds 84.445 457206 (225,9021 315,749 Restricte41 Kldney Cmcer Awareness H¢althcare Profe55i(ui website redevelopment Bristol My¢T- Awlio books Private doDatioDs for Research 61,666 20.834 (32,975) 55,525 (6,61XJ) (450) 5,000 4.000 4550 4,048 48 68,314 35,834 (40,025) 64,123 l52,759 493,040 (265,927) 379,872 TOTAL OF FUNDS STATEMENf OF FUNDS Prior year Balall at 30th September 2023 Income Expendittre 2024 1st ITDrlrfiettd funds QenEral Funds 76.972 211,643 (204,170) 84.445 Restricted funds Kidney ccer AMwene55 Research Grants (Uv¢T5ty of Cambridge) Healthcw¢ Professional website redevelopment 14ivate don2ti0tt8 for Research 9.607 61,666 1,500 15,000 125 (9,607) 61.666 {1,S(KJ) (8.400) (125) 0,600 48 48 9,655 78,291 (19,632) 61314 86.627 289,934 (223.802) 152,759 TOTAL OF FUNDS
PAGE I6 FINANCIAL STATEMENTS FOR THE YEAR ENT)ED 30TH SEpfEMBER 2025 NOTES TO THE FINANCIAL STATEfvtwrs 12. Reslrlcted Fullds Kidn C8nc¢r Awarniess.. awarded over 3 ye4r8 to 202f)ll7 for awareness campaigning. Healthcare Profrssion cbsite redevelo ent.. developmeDt Df a healthcare sp¢rifi¢ website. The Private d(mgtions for Research were given by memba3 of the public SFrfifitallyrequesting th¢y for research. . Audio trkS.. grant awarded towards the pu1Se of audio books wbith prnvide furtbeT understanding of kithiey cancer. 13. ANALYSIS OF NBT ASSETS BEfwEEN FUNDS Current year Restricted UDr¢striL*ed Totsl Fuuds Funds Funds 2025 2025 2W25 Curnt &ssets Creditors due withiu olle ye 64,123 320,536 384,659 (4,787) (4.787) TOTAL 64,123 315.749 379.872 ANALYSIS OF NET AssEfs BETWEEN FUNDS Prior year Restricted Unrestricted Total Fun(L% Funds Funds 2024 2024 2024 68,314 JOI.484 169,798 (17,0391 (17.039) 84,445 152,759 Lreditors due within one year T(yfAL 68J 14 14. PENSION COMMITMENIS The cbartty cijntributes to employees, [rS0Tl WLSIOD scbaD¢S. The pension cost thprg¢ r¢presellts contriErtttions payable by the chlty to the schee5 amounted to £4.124 (2024: £3,883). contriblOnS totalling £826 (2024.. £353) were payable to the schemes at the balance sh¢& date and are Includ in ¢dItOrS. 15. At 30th September 2025 the eharlty had cojnnutments to ]Dake fikn minimum lease payments under noll-cancellable 0tin8]e as follo 2025 2024 Withiti l yeaT 14,41M) 7,200 16. RELATED PARTY TRANSACTIONS Total dtnount received from Tntsttts in the year were £Nil (2024.. £Nill