2022-12-31-accounts

	Page
Legal andadministrativeinformation.............................................	1 - 2
Structure,Governance, andManagement...................................... .	3 - 6
ReportoftheBoardofTrustees .........................................................	7 - 15
Independentauditors'report............................................................	16- 19
Consolidatedstatementoffinancialactivities..............................	20
Consolidated balancesheet.............................................................. .	21
Consolidatedstatementofcash flows ............................................ .	22
Notestothefinancialstatements .................................................. .	23- 39

Auditors
	Moore KingstonSmithLLP
	9 AppoldStreet
	London
	EC2A 2AP
Bankers	HSBC Bank pie
	Oxford Circus Branch
	196OxfordStreet
	London
	WlDlNT
	Lloyds Bank
	21-31 WhiteHartStreet
	HighWycombe
	Buckinghamshire
	HPll2HL
Investmentmanager	Cazenove Capital
	1 London Wall Place,
	London
	EC2YSAU
Solicitors	Blaser Mills
	Park House
	40Oxford Road
	High Wycombe
	Buckinghamshire
	HPll2EE

Notes Income Donations and legacies 2 Income from charitable activities 2 Income from trading activities 2 Investment income 2 Total income Expenditure Expenditureonraising funds Donations and legacies Trading activities Expenditureoncharitable activities 3 Other expenditure Total expenditure Netlosseson investments 11 Net income for the year 7 Balancesbrought forward **Total funds carried forward **	Unrestricted funds (£) 1,339,416 2,005,153 437,395 13,918 3,795,882 241,092 326,531 2,813,152 24,158 3,404,933 (15,949) 375,000 1,661,718	Restricted 2022 Unrestricted Restricted 2021 funds Total funds funds Total (£) (£) (£) (£) (£) 226,686 1,566,102 856,223 52,123 908,346 27,778 2,032,931 1,700,475 232,490 1,932,965 1,078 438,473 739,494 2,429 741,923 3,015 16,933 146 1,542 1,688 ~~258,557~~ ~~4,054,439~~ ~~3,296,338~~ ~~288,584~~ 3,584,922 241,092 300,166 1,966 302,132 326,531 593,950 2,429 596,379 110,679 2,923,831 2,370,781 121,786 2,492,567 24,158 110,679 ~~3,515,612~~ ~~3,264,897~~ ~~126,181~~ ~~3,391,078~~ (203) (16,152) 147,675 522,675 31,441 162,403 193,844 419,180 ~~2,080,898~~ ~~1,630,277~~ ~~256,777~~ ~~1,887,054~~ 566,855 ~~2,603,573~~ ~~1,661,718~~ ~~419,180~~ ~~2,080,898~~
	2,036,718

Notes FIXEDASSETS Intangible assets 10 Tangible assets 10 Investments 11 CURRENTASSETS Investment & deposits 11 Debtors 12 CashatBank CURRENTLIABILITIES Creditors - falling duewithinone year 13 NETCURRENTASSETS Totalassetslesscurrent liabilities Provisions forliabilities andcharges 14 NETASSETS Thefunds ofthecharity Unrestricted funds Designated 15 General Restrictedfunds 16 Total charity funds	Group 2022 2021 £ £ 105,264 28,568 46,347 323,848 457,680 46,347 623,357 954,953 1,008,099 455,781 1,692,267 1,817,837 3,323,723 3,228,571 (1,137,830) {1,154,022) 2,185,893 2,074,549 2,643,573 2,120,896 (40,000) (40,000) 2,603,573 2,080,896 98,291 93,566 1,938,427 1,568,152 2,036,718 1,661,718 566,855 419,180 2,603,573 2,080,898	Group 2022 2021 £ £ 105,264 28,568 46,347 323,848 457,680 46,347 623,357 954,953 1,008,099 455,781 1,692,267 1,817,837 3,323,723 3,228,571 (1,137,830) {1,154,022) 2,185,893 2,074,549 2,643,573 2,120,896 (40,000) (40,000) 2,603,573 2,080,896 98,291 93,566 1,938,427 1,568,152 2,036,718 1,661,718 566,855 419,180 2,603,573 2,080,898		Charity 2022 2021 £ £ 105,264 28,568 46,347 323,850 2	Charity 2022 2021 £ £ 105,264 28,568 46,347 323,850 2
		46,347 954,953 455,781 1,817,837 3,228,571 {1,154,022) 2,074,549 2,120,896 (40,000) 2,080,896 93,566 1,568,152 1,661,718 419,180 2,080,898		457,682 623,357 1,211,568 1,431,807	46,349 954,953 586,292 1,605,392
				3,266,732 (1,080,839)	3,146,637 {1,072,088)
	2,185,893			2,185,893	~~2,074,549~~
	2,643,573 (40,000)			2,643,574 (40,000) 2,603,574 98,291 1,938,429	2,120,898 (40,000)
	2,603,573				2,080,898
	98,291 1,938,427				93,566 1,568,152
	2,036,718 566,855			2,036,720 566,855	1,661,718 419,180
	2,603,573			2,603,575	2,080,898

Cashflowsfromoperating activities: Netcashprovidedbyoperatingactivities Cashflows from investing activities: Dividends, interestandrentsfrominvestments Bankinterest Purchaseofintangible andtangiblefixedassets Purchaseofinvestments Saleofinvestments Netcash used in investing activities Increaseincashand cash equivalentsintheyear Cash and cash equivalentsatthebeginningoftheyear Totalcashandcash equivalentsatthe endoftheyear Notes 22 23 23	2022 £ (119) 2,099 14,833 (133,980) (340,000) (457,048) (457,167) 2,772,790 2,315,623	2021 £ 75,929 1,688 (9,582) (7,894) 68,035 2,704,755
		2,772,790

2 INCOME Unrestricted Incomefrom donations andlegacies Donations and gifts 631,181 Legacies 708,235 1,339,416 Incomefrom charitableactivities Membership 1,180,435 Raising Awareness 792,249 Research Groups 32,469 2,005,153 Incomefromtradingactivities Raffle and lottery 426,038 Othercommercial activities 11,357 437,395 InvestmentIncome Investments - dividends 2,099 Bank interest 11,819 **13,918 **	2 INCOME Unrestricted Incomefrom donations andlegacies Donations and gifts 631,181 Legacies 708,235 1,339,416 Incomefrom charitableactivities Membership 1,180,435 Raising Awareness 792,249 Research Groups 32,469 2,005,153 Incomefromtradingactivities Raffle and lottery 426,038 Othercommercial activities 11,357 437,395 InvestmentIncome Investments - dividends 2,099 Bank interest 11,819 **13,918 **	Restricted £ 186,659 40,027 226,686	2022 Total £ 817,840 748,262 1,566,102 1,180,435 820,027 32,469 2,032,931 426,038 12,435 438,473	Unrestricted 656,019 200,203	Restricted £ 52,123	2021 Total £ 708,142 200,203
	1,339,416 1,180,435 792,249 32,469			856,222 1,226,732 469,140 4,603 1,700,475	52,123	908,346
		27,778			1,454 229,992 802 242 232,490	1,228,186 699,132 802 4,845
	2,005,153 426,038 11,357	27,778				1,932,965
		1,078		436,308 303,187 739,495 146 **146 **	1,024 1,405 2,429 1,542 **1,542 **	437,332 304,592
	437,395 2,099 11,819 **13,918 **	1,078				741,923
		3,015 3,015	2,099 14,834 16,933			1,688 1,688

3 Expenditure Charitable activities Membership Raising Awareness Research Groups	Unrestricted £ 1,147,572 1,380,566 135,272 149,742	Restricted £ 110,679	2022 Total £ 1,147,572 1,491,245 135,272 149,742
	2,813,152	110,679	2,923,831

Breakdownofcostsofcharitable activities
Membership Raising Awareness Research Groups Research cost breakdown DirectResearch costs Supportcosts	Directcosts 841,279 1,075,455 90,754 98,281 2,105,769	Grantsmade (notes 6)	Supportcosts (note 4,5) 306,293 415,790 44,518 51,461	2022 Total 1,147,572 1,491,245 135,272 149,742
			818,062 Grants made 38,387	2,923,831 2022 95,596 44,518
		Directcosts 95,596 6,131
		101,727	38,387	140,114

3 Expenditure Charitable activities Membership Raising Awareness Resea rch Groups Breakdownofcostsofcharitable activities Membership Raising Awareness Research Groups Research cost breakdown Direct Research costs Supportcosts	Directcosts 836,857 727,977 64,686 72,131 1,701,651	Unrestricted £ 1,120,163 984,816 145,513 120,289 2,370,781	Restricted £ 1,454 116,404 3,686 242	2021 Total £ 1,121,617 1,101,220 149,198 120,531 2,492,566 2021 Total 1,121,617 1,101,221 149,198 120,531
			121,786
		Grants made (notes 6) 46,250 46,250	Supportcosts (note 4,S) 284,760 373,243 38,262 48,401
			744,666	2,492,567 2021 110,936 38,262
		Direct costs 64,686 6,683 71,369	Grants made 46,250 31,579
			77,829	149,198

4 Total supportcostbreakdownbyactivity Costofraising funds (notes5) Donations and legacies Trading activities Charitable activities(note3) Costofraising funds (notesS) Donations and legacies Trading activities Charitable activities(note 3)	Staffcosts £ 25,154 22,542 330,713 378,409	Othercosts £ 37,510 33,615 493,156 564,281	2022 Total £ 62,664 56,157 823,869 942,690
	Staffcosts £ 30,399 17,079 270,646	Othercosts £ 50,782 29,913 474,020 554,715	2021 Total £ 81,181 46,992 744,666
	318,124		872,839

sSupport cost apportionment Support staff Expenditureonraisingfunds Donations and legacies 25,154 Trading activities 22,542 Charitable activities Membership 123,823 Raising awareness 168,089 Research 17,997 Groups 20,804 378,409 Support staff Expenditureonraising funds Donations and legacies 30,399 Trading activities 17,079 Charitable activities Membership 103,495 Raising awareness 135,654 Research 13,906 Groups 17,591 318,124	Depreciation 2,832 2,538 13,942 18,926 2,026 2,342 42,606	Governance 1,844 1,652 9,076 12,320 1,319 1,525 27,736	HRcosts 4,847 4,344 23,861 32,391 3,468 4,009 **72,920 **	ITcosts £ 8,951 8,021 44,060 59,811 6,404 7,403	2022 Officecosts Total £ £ 19,036 62,664 17,060 56,157 93,706 308,468 127,203 418,740 13,620 44,834 15,744 51,827 286,369 942,690 2021 Officecosts Total £ £ 23,825 81,181 14,034 46,991 85,044 284,759 111,471 373,247 11,426 38,260 14,455 48,401 260,255 872,839
				134,650
	Depreciation 6,420 3,782 22,917 30,039 3,079 3,895 70,132	Governance 2,009 1,183 7,170 9,399 963 1,219 21,943	HRcosts 3,815 2,247 13,617 17,849 1,830 2,315 41,673	ITcosts £ 14,713 8,666 52,516 68,835 7,056 8,926
				160,712

INNOVATE Developmentofan Al solutionfordiagnosis and assessment ofseverityofpathologyinsmallintestinal biopsies in suspected or known coeliac disease(Dr Elizabeth Soilleux, Lyzeum Ltd) Dissertations Awarded	Grants to institutions 2022 2021 £ £ 43,750 2,500 46,250	Grants to institutions 2022 2021 £ £ 43,750 2,500 46,250
		46,250

	2022	2021
	£	£
Amortisation and depreciation	46,495	78,037
Operating lease rentals	73,049	62,598
Trustees liabilityinsurance	1,100	1,100
Audit services	13,575	10,500
Non - audit services provided by theauthor
General advice	1,975	150
Tax compliance	845	350

2022 £ Salaries and wages 1,527,899 Social security costs 162,417 Pension costs 81,842 1,772,158	2021 £ 1,452,257 146,403 79,257
	1,677,917

2022		2021
Number		Number
	1		1

Advice and information Administration and support	2022 Number 39 7 46 2021 Number 35 8 43

Cost At1 January 2022 Additions At31December 2022 Amortisation and depreciation At 1 January 2022 Chargeforthe year At31December2022 Netbook values At31December 2022 At31December 2021 Intangible fixedassets Total £ 172,082 125,090 297,172 153,418 38,490 191,908 105,264 18,664	Furniture& fittings £ 152,592 152,592 151,639 342 Computer equipment £ 543,550 8,890 552,440 516,819 7,664 Total £ 696,142 8,890 705,032 668,458 8,006
	151,981 524,483 676,464
	611 27,957 28,568
	953 26,731 27,684

MarketValueat1 January 2022 Additions Disposals Realised investment losses MarketValueat31December2022 Historical costasat31 December2022	(Charity only) Investments in subsidiaries £ 2 2 2	Unittrusts £ 340,000 (16,152) 323,848	Total 2022 £ 2 340,000 (16,152) 323,850 340,002	Total 2021 £ 2
				2
		340,000
				2

	Countryof		Sharesheld	Sharesheld
Company	incorporation	Class		%
The Coeliac Trading Company Ltd	England&Wales	Ordinary		100
The principal activityofThe Coeliac Trading Company Limited (Company number 02856981)istoraise funds			ona commercial
basisforCoeliacUK(Limited by Guarantee}, a registered charity. The addressofthe registered officeisThird			Floor, Apollo
Centre, Desborough Road, High Wycombe, Buckinghamshire,HPll2QW.
The aggregate amountofcapital and reserves and the resultsofthis undertakingfortheyear ended31December 2022 were:
				Profitsto
				reservesfor
		Capital		theyear
		£		£
The Coeliac Trading Company Ltd			2

Theagrgegateofthe assets and liabilities was: Income Expenditure GiftaidtoCoeliac UK Assets Liabilities	2022 £ 290,203 (287,548) (2,655) 2022 £ 295,340 (295,338) 2	2021 £ 288,934 (280,974) (7,960)
		2021 £ 294,666 (294,664)
		2

Trade debtors Income tax and VAT recoverable Amounts owed by group undertakings Prepayments and accruedincome Creditors: amounts falling due within one year Grants payable Trade creditors Othertax andsocial security Accruals Deferred income Deferred income- Charity At1January 2022 Released in 2022 Membership, licencing, Lottery and sponsorship income received in advance At31December 2022		Group 2022 £ 122,290 885,809 1,008,099	Group 2022 £ 122,290 885,809 1,008,099	2021 £ 152,983 302,798	Charity 2022 £ 87,411 238,348 885,809 1,211,568 Charity 2022 £ 194,230 276,495 2,571 117,062 490,481 1,080,839 2022 £ 456,905 (401,470) 435,046 490,481 2021 £ 70,761 212,733 302,798 586,292 2021 £ 348,247 165,022 24,766 77,149 456,905 1,072,088 2021 £ 562,553 (489,711) 384,123 456,905	Charity 2022 £ 87,411 238,348 885,809 1,211,568 Charity 2022 £ 194,230 276,495 2,571 117,062 490,481 1,080,839 2022 £ 456,905 (401,470) 435,046 490,481 2021 £ 70,761 212,733 302,798 586,292 2021 £ 348,247 165,022 24,766 77,149 456,905 1,072,088 2021 £ 562,553 (489,711) 384,123 456,905
				455,781
		Group 2022 £ 194,230 286,136 11,449 122,112 523,904 1,137,830		2021 £ 348,247 165,022 39,772 89,470 511,510
		1,137,830		1,154,022		1,072,088 2021 £ 562,553 (489,711) 384,123
					2022 £ 456,905 (401,470) 435,046
					490,481	456,905

At 1 January 2022 Chargedfortheyear At 31 December 2022	£ 40,000 40,000

designated funds were:
Balance at 1 January 2022 Research(Innovate) 2,314 ResearchFund 10,194 Localvoluntary support groups 81,058 93,566 Balance at 1 January 2021 Research(Innovate) 46,064 ResearchFund 10,191 Local voluntary support groups 82,077 138,332	Incoming 32,469 32,469 Incoming 3 4,603 4,603	Outgoing (27,744)	Balance at 31December 2022 2,314 10,194 85,783 98,291 Balance at 31December 2021 2,314 10,194 81,058
		(27,744) Outgoing (43,750) (5,622) (49,369)
			93,566

16Restricted funds- Group and Charity Balanceat 1January2022 Incoming Research Fund 277,208 230,577 Daily newspaperadvertfor AwarenessWeek 1,477 41 Care System campaigns 17 MembershipHelpline 140 24 Diagnosis TV Advert 2,926 Diagnosis Life ChannelNHS 2,000 PharmacyPacks 1,067 Diagnosis campaign 119,767 27,778 Event sforchildrenwith CDand families 5,000 DigitalCampaign 2,000 GlutenAtaxia 7,578 137 Sponsored Dissertations 419,180 258,557 Balanceat 1January2021 Incoming Research Fund 230,535 48,015 Daily newspaperadvertfor Awareness Week 1,477 Care System campaigns 17 MembershipHelpline 140 Diagnosis TVAdvert 2,926 Diagnosis Life ChannelNHS 2,000 PharmacyPacks 1,067 Diagnosis campaign 6,180 222,725 Eventsforchildrenwith CDand families 5,000 GovernmentFurloughgrant 14,162 DigitalCampaign 2,000 GlutenAtaxia 7,578 256,780 287,042	16Restricted funds- Group and Charity Balanceat 1January2022 Incoming Research Fund 277,208 230,577 Daily newspaperadvertfor AwarenessWeek 1,477 41 Care System campaigns 17 MembershipHelpline 140 24 Diagnosis TV Advert 2,926 Diagnosis Life ChannelNHS 2,000 PharmacyPacks 1,067 Diagnosis campaign 119,767 27,778 Event sforchildrenwith CDand families 5,000 DigitalCampaign 2,000 GlutenAtaxia 7,578 137 Sponsored Dissertations 419,180 258,557 Balanceat 1January2021 Incoming Research Fund 230,535 48,015 Daily newspaperadvertfor Awareness Week 1,477 Care System campaigns 17 MembershipHelpline 140 Diagnosis TVAdvert 2,926 Diagnosis Life ChannelNHS 2,000 PharmacyPacks 1,067 Diagnosis campaign 6,180 222,725 Eventsforchildrenwith CDand families 5,000 GovernmentFurloughgrant 14,162 DigitalCampaign 2,000 GlutenAtaxia 7,578 256,780 287,042	Outgoing (110,679) (110,679)	Investment gains (1,229) 11 1 21 14 8 866 36 14 55 (203)	Transferof funds (7,500) 7,500	Balanceat 31December2022 499,056 1,529 17 165 2,947 2,014 1,075 37,732 5,036 2,014 7,770 7,500 566,855 Balanceat 31December2021 277,208 1,477 17 140 2,926 2,000 1,067 119,767 5,000 2,000 7,578
	Balanceat 1January2021 Incoming 230,535 48,015 1,477 17 140 2,926 2,000 1,067 6,180 222,725 5,000 14,162 2,000 7,578 256,780 287,042	Outgoing (2,883) (109,138) (14,162) (126,183)	Investment gains 1,542 1,542	Transferof funds
					419,180

Intangible assets Tangible assets Investments Net currentassets lessprovisionsforliabilities and charges Tangible assets Net currentassetslessprovisionsforliabilities and charges		Unrestricted funds 2022 105,264 28,568 323,848 1,480,747 1,938,427	Designated funds 2022 98,291 98,291	Restricted funds 2022 566,855 566,855	Total 2022 105,264 28,568 323,848 2,145,893
					2,603,573 Total 2021 46,348 2,034,550
		Unrestricted funds 2021 46,348 1,521,804 1,568,152	Designated funds 2021 93,567 93,567	Restricted funds 2021 419,180 419,180
					2,080,898

Landand 2022 £ Withinone year 86,295 Betweentwoand five years 5,103 91,398	buildings 2021 £ 86,295 43,486 129,781	Office equipment 2022 2021 £ £ 2,991 3,885 3,132 6,123 6,123 10,008	Office equipment 2022 2021 £ £ 2,991 3,885 3,132 6,123 6,123 10,008
			10,008

Year	Amount
1	772
2	772
3	64

	£
Provision at the startofthe period	2,653
Discount factor interest expense	23
Deficit contribution paid	(1,086)
Remeasurement -Impactofchange in assumptions	(57)
Provision at endofperiod31December 2022	1,533

Net incomeforthereporting period(asper t heSOFA) Adjustments for: Amortisation and depreciation charges Losseson investments Dividendsfrominvestments Bank interest (lncrease)/decrease in debtors Decrease in creditors Netcash provided by operating activities	2022 £ 522,675 46,496 16,152 (2,099) (14,833) (552,318) (16,192) (119)	2021 £ 193,843 78,037 (1,688) 238,370 (432,633) 75,929

23Analysisofcashandcashequivalents Cashinhand Notice deposits (lessthan3months) Total cashandcashequivalents	2022 £ 1,202 2,314,421 2,315,623	2021 £ 1,123 2,771,667 2,772,790

Analysisofchanges in netdebt Balanceat 1 January 2022 Cash 1,123 Cash equivalents 2,771,667 2,772,790	Cashflows 79 (457,246) (457,167) Balanceat 31 December 2022 1,202 2,314,421 2,315,623