The Charity Registration Number is :. 1063965 Asthma Relief Report and Accounts 30 June 2024
ASTHMA RELIEF (Registered Charity 1063965) wwvi.asLhmarelie! or .Lik CHAIRMANS REPORT- Year 1st July 2023 to 30th June 2024 It is with deep sadness that we inforrn you that our wonderful Charity founder, Dave Penman, has passed away. Many of you reading this report will know Dave's reasons for setting up Asthma Relief back in 1997, however for those who are unaware .... Back round Dave was busy wnning an engineering company when he suffered a heart attack, was admitted to hospital for surgery, and advised that he should stop working. During his time in hospital Dave noticed that there was a shortage of nebuliser compressors on the ward as the Patients suffering from breathing difficulties were sharing one machine. A nebuliser compressor is an inhalation device which vaporises medicatlon into a fine mist which can be inhaled. Years earlier Dave witnessed his older brother stwggling to breathe and eventually lose his life at the age of 28 following an asthma attack. This had a profound effect on Dave and it was from his hospital bed that he decided to set up the Charity Asthma Relief. Dave dedicated a huge part of his life to Asthma Relief and supporting those with breathing difficulties. The Trustees, staff and volunteers at Asthma Relief will endeavour to continue Dave's legacy with the same passion and commitment to the Charity's aims and objectives. Trustee News We are most pleased to welcome Katsrina Warensjo as a new addition to the board of Trustees. Having worked in the NHS for 11 years, retired Biomedical Scientist Katarina, brlngs a wealth of knowledge and skills to the charity, including: strategic planning & trainlng, health & safety and risk assessThient Colin Petersen, who was announced as a new addition to the board of Trustees in last years. report has been a most welcome member of the team, using his business expertise to help implement more efficient systems of internal control. Both Colin and Katarina are also at hand to help in more practical ways such as packaging and sending out nebulisers and respiratory equipment. Newa ointment I would like to formally welcome Rebekah to the Asthma Relief family, Rebekah has a background in customer service and is supporting our charity manager, Patricia Davis, in the day to day running of the Charity. l am happy to see that Patricia has some long overdue help in the offi. Reserves The Reserves policy has been reviewed and the Trustees feel that the current level is satisfactory. The next review will be due in 2025.
erational review There has been a noticeable increase in requests originating from Community Nursing teams. these include Virtual Ward teamsl Hospital at Home teams and Paediatric Physiotherapy teams. We are pleased to help with requests for equipment and support from these teams wherever possible. We have continued to help a signfficant number of Hospitals, Medical Centres, Doctor's Surgeries, Hospices and Palliative Care teams as well as Respiratory Nursing teams and of course individual patients through our lines of communication with all of the aforementioned. As well as donating respiratory equiprnent we also provide a support service, which includes: a helpline which can be used for advice and for requesting free nebuliser accessories such as masks. filters etc. We also manage the equipment warranty", replacinglarranging repairs if necessary. We provide this support for the entire lifetime of the machine which on average is 5 years or 1000 operating hours. We have learned. from feedback we have received, that ongoing support is a vitslly important part of our service. as often, patients and medical practitioners have nowhere else to turn to for the service that we provide. Our service users know that they can approach us with equipment requests and we will endeavour to help, funds allowing. In this way we can identify the need for our servi. This also helps us with monitoring and evaluation as well as giving us an insight into any 'shifts' in the health and soci81 care sector, as happens from time to time. To illustrate, here is an email we received from a Hospital..... .1 would just Ilke to say how extremely helpful and reliable the Asthma Relief Gharity has been when the wards have needed replacement or parts for Nebulisers. We are grateful that we are able to ensure that Patients have the 8ppropriate equipment for their needs. Whenever, we have an enquiry or a problem, the Charity have been extremely friendly and no problem is too great and no question too silly. They have met our requests with fri'endliness and guidance. Thank you, w6 really do appreciate your support.. We believe that it Is vitally important to be able to provide this service alongside the provision of the medical equipment. Finally, I would like to offer my most sincere gratitude once again, to all of the grant making organisations, businesses, and individuals for their most valued support and to all those who have given their time and expertise voluntarily. lan Matheson (Doctor) Chairman (Report compiled November 2024)
Asthma Relief Report and accounts for the year onded 30 June 2024 Contents Pa9e Charty IntorntIOn Trustees. Annual Report Statemgnt of dire¢tor4' re8pon8ibilities Independont Accountanf8 Report Funds Ststements... Statement of Financial Activities Movements in funds Income and Expenditure account 10 Balance sheet 11 Notss to tho accounts 12
Asthma Relief Trustees. Annual Report for the year ended 30 June 2024 Th8 TTUStees present their Report and AGcounts for the year ended 30 June 2024. Reference and administrative details The charity name. The legal name of the tharity is:. Asthma Reli&f. The oharity's areas of operatlon and UK charitable reglthtlon. The chaiity is registered in England & Wales with the Charity Commission in England & Wales ICCEWI with charity number 1063965. The chaiity does not operate in ary overseas jurisdictions. Legal $tnKlur• of the charity The chaiity is constituted as an unincorporatsd charity, established by Trust D88d. The governing document of the ¢harity is the Trust Deed establishing the charity. The 9ovemirsg document is dated 01 June 1997 There are no restrictions in the governin9 documents on thè operation of the Charity gr on its investment powers other than those imposed by Charity Law. The trustees ara all individuals.
Asthma Relief Trustees. Annual Report for the year ended 30 June 2024 The prin¢ipal oporating addross, t•lophone nUmr. èmail and web addressès of the charity are:. The Shaftesbury Centre Percy StreeL Swindon Wiltshire, SN2 2A2 Telephone 01793 524004 Email Addr info@asthmareliéf.org.uk Web address www.asthmarelvaf.org.uk The Trn$tees in office on the date the report was approved wero:. Dr lan Matheson - Chair Mr. Colin Pelersen {appoinled 31 July 20231 Ms. Katarina Warensjo (appointed 3 Juty 20241 The following person$ seNed a$ Trusts¢$ durlng the yoar ended 3Q Juno 2024 :. The trustees who served as a trustee in the repo.ng period, and, rf 8pplicable, their dates of 8ppoinlment or resignation during the year were:. Dr lan Matheson- Chair Mr Alan Mitchell (resigned 14 February 2024) Dr Peter Moss Iresigned 4 April 20241 Mr. Colin Petersen (appointed 31 Juty 20231 Objects and activltles of the charlty Tho purposes of the charity as sot out in its governlng document. The purposes of the charity are to advance health and save lives in the form providing a nebuliser and medical equipment donation and support service for people with asthma and other respiratory illnesses. It provides support in the following ways.. Nebuliser & Respiratory Equipment donation servlce Advicerinformation - Helpline The main activities undertaken in relation to those pu0$e8 during the year. The charity has continued to provide a high level of Support to those vtho suffer from asthma, other respiratory conditions and life limiting illnesses. In particular the chanty has donated £108k of nebuliser and spiratOry equipment during this year. The main actlvities un(lertaken durlng the year to further the chan-tys purpose for the public benefft. The charivs main activity is to support anyone in the general public who suffers wrth asthma and other respiratory conditions. The support provided helps improve health in tenns of reducing breathing difficulties, providing equitable care. improving the quality of life to the extreme of saving lives. The trustees have had regard to the Charty Commission's guidance on public benefit in managing the activities of the charity.
Asthma Relief Trustees. Annual Report for the year ended 30 June 2024 The main achievements and perfomiance of the charity during the year. The Charity donated over 1500 nebuliser compressors and other respiratory devices such as pulse oximeters and a digital spirometer. The difference the charitys perfom7ance during the year has mada to the beneficiaries of the charity. The charity's perfOnan has continued to make a significant impact on individuals whose lives are impacted by asthma and other respiratory related conditions to find relief and have a better quality of life. The degree to which the achievements and perfompnce during the year have benefit8d wider society. The charity is now supporting several Community Nursing Teams, Paediatric Respiratory Physiotherapists. Virtual WardslHospital at Home Teams, throughout the UK. These specialist care teams, support both children and adults and have a vital role in allowing patients to get the care they need at home rather than in hospital. Structure, governance and management of the charlty The methods used to recruit and appoint new charity trustees. New charity trustees are recruited, appointed and trained by existing trustees. The trustees. bankors and advisors Bankers Accountants Barclays Bank. Regent Street, Swindon MPN Chartsred A¢¢ountsnts, 6 Thames Close, South Cemey Financial rnview The charitys financial position at the end of the year ended 30 June 2024 The financial position of the charity at 30 June 2024 and comparatives for the prior period, as rn0 fully detailed in Ihe accounts. can be summarised as follows:. 2024 2023 Net incomo 5.003 15.847 Unrestricted Revenue Funds available for the general purposes of the chaiity 105.484 100.481 Total Funds 105.484 100.481
Asthma Relief Trustees. Annual Report for the year ended 30 June 2024 Financial review of the position at the reporting date, 30 June 2024 . The trustses consider the financial perfomiance by the charty during the year to have been satisfactory. Overall donations were in line with 2023 and costs to run the charity have remained fairly ststic despite the economic pressures. Spend on nebulisers and respiratory equipment was increased by 11.7% this year to £108k. Policies on reseNes. Our Reserves Policy has been designed to provide support to Patients and Healthcare Professionalsl Establishments for a period of two years at a basic level. In monetary temis this equates to approximately'one third, of annual income based on a typical year. i) Asthma Relief provides nebulisers and respiratory equipment and support thereof. ii) The Twstees have determined that in the event of a significant fall in income the Charity should be able to continue to fvnction at a basic level for a period of trwo years and that a reserve in the region of one third of a typical yearfs income would facilitste an a¢ceptsble level of support for Patients, Healthcare Professionals and Medical establishments for that period. iii) The Trustees are satisfied that a full risk assessment has been undertaken & furthermore that adequate arrangements have been made to further this. iv) The level of funds required to satisfy the aforementioned has been calculated as £80,000 v) This policy will be reviewed annually at the Charity AGM Avallabllity and adequacy of assets of each of the funds The board of trustees is satisfied that the charsvs assets in each fund are available and adequate to fulfil its obligations in respect of each fund. Details of The Independent Examinor MPN Chartered Accountants 6 Thames Close South Cemey Cirencester GIOU$ter8hIre GL7 5FL Statement of Trustees. Responsibillties The tharitys trustees are responsible for Ihe preparation of the accounls in accordance wilh th8 terms of the Charbties Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulaltons 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been wtthdrawn. the Trustees detemined to interpret this responsibilty as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1 st January 2019), ffhe SORP),.
Asthma Relief Trustees. Annual Report for the year ended 30 June 2024 In particular, charity law requires the Trustees. if they prepare accounts on an ac¢ruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Twstees are required to :. - prepare the accounts in accordance with United Kingdom Generally A¢pted Accounting Practice (United Kingdom Accounting Standards and applicable law). select suitable accounting policies and apply them consistently; make judgements and estimates that are reasonable and prudent prepare the financial statsments on the going concern basis unless it is inappropriate to presume that the charity will continue in business; state whether applicable aOUntIng standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements., The law requlres that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year. The Trustees are also responsible for maintaining adequate 8ccounting records which disclose wtth reasonable accuracy at any time the financial position of thé charity and which are sufficient to show and explain the charty's transactions and enable them to ensure that the financial statements Comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are also responsible for the contents of the Trustees, report, and the statutory responsibility of the Independent Examiner in relation to the Trustees, pOrt is limited to examining the report and ensuring that . on the face of the report, there are no material inconsistencies V¥ith the figures disclosed in the financial statements. This report was approved by the board of twstees on: 27th November 2024 Dr l Matheson - Trustee (Chair)
Asthma Relief Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 30 June 2024 I report to the TTUStees on my examination of the financial stalements of the charity on pages 8 to 22 for the year ended 30 June 2024 which have been Prepared in accordance wth the Charities Act 2011 (the Acll and with the Financial Reporting Stsndard 102, (effective 1st January 20161 adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicabEe to all accounting periods beginning on Dr after 1st January 2019), IThe SORP), published by the Charity Commission in England & Wales (CCEW) , and under the histrjrical cost convention and the accounting poli¢ies set out on page 12. Respective responsibilities of thè Trustees and the Independent Examlner and thè basls of tho report As described on pa9e 5, you. the charty's Trustees, are responsible for the preparation of the financial slalernents in accordance with the Charities Acl 2011 and all other applicable law and with United lfjngdom Generally Accepled Accountin9 Practi, applicable to smaller entities. and for being Sats'Sfd that the financial statements give a true and fair view. The Trustees consider that the audit requirement of Section 14411) of the Charities Act 2011 Ithe Act) does not appty. and that there is no requirement in thg Goveming Document for the conducting of an audit. As a consequenco, the Trustees have elected that the financial $tstements be Subject to independent examination. Having satisfied Myse that the financial statements are not required to be audited under any legal provision. or o*h&rwso, and aro ¢ligibb for independent examinabon, it is my responsibility to:. 9) gxamine the finan¢ial statements of the charity under Section 145 of the Act., bl follow th& applicable procedures in the Directlons glven by the Charfty Commlssion under 8ecllon 14515)Ibl of the Act. 38818 of Independent ExamineV• Statement and scope of work undertaken I report in respect of my examination of the charitys financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145{5llbl of the Act setting out the duties of an independent examiner in relation lo the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented th Ihoso records. It also includes consideration of any unusual items or disclosures in the financi81 statements. and seeking explanations from you, as Trustees, GonMing such matters. The purpose of the examination is lo estsblish as far as possible that there have been no breaches of charity legislation and thal. on a test basis of evidence relevant to the 8rn0unts and disclosures made. the financial statements compty with the SORP. The procedu$ undertaken do not provide all the evidence that woukl be required in an audit, and infomatson supplied by the Trustees in the coursè of Ihe examinalion is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. Th8 planning and conduct of an audit goes beyond the limrted assurance that an independent examination Gan provide Consequentty, I do not express an audit opinion on the view given by the financial statements. and in particular, I express no opinion as to whether the finanaal statements give a true and fair view of the affairs of the charity, and my report is limited lo the matters set out in the statement below. I planned and perfomied my examinalior¢ so as to satisfy myself that the objectwes of the independent examination are achieved and before finalising Ihe report l obtained written a$suran¢es from the Trustees of all material matters.
Asthma Relief Indgpendènt Examinerfs StatemenL Report and Opinlon Subject to the limitations upon the scope of my work as delailed above, I have completed my examinalion: and can confirm Ihat'.- Thi5 IS 8 ieport in resped of an examination carried out under 145 of the Act and in accordance wth Directions given by the Charty Commission under sectlon 145(5llbl of the Aclwhich may be applicablg.. and ihat no material matters have come lo my attention in ojnnectlon w'rth the examination giving me cause lo belie that in any material respect:. aOuntIng records w&re not kept in respect of the charity as required by wth SeGtiDn 130 of The Charsii&s Act 2011., the financial slalements do not accord wf(h those recoTds', or the financial slalemenls do not Gomply with the appIable requirements ¢oncerning the lom and conlenl of accounts set out in the Charilles (Accounts and Reports) Regulations 2008 other than any requirernenl that the accounts give a Irue and fairf view, which 1$ not a matter consklered as part of an independent examination.. have not been Prepared in a¢cordance with the rnethods and principles sel out in the FRS 102 SORP {Stalemenl of Recommended Praetlce for Accountin9 and Reporting by Char¢tlesl 2019, applicable lo all accounting periods beginning on or after 1st January 20191. (The SORPI, I have no concerns and have ¢ome across no olh•r rnatters in wnnection with the axaminalion lo which allenlion should be drawn in this report in order lo enable a proper understsndiNJ of th6 financial stslemenls lo be ached. SI9Dod:. llPN] MPN Chartereil AG¢ount8nls- Independent Examiner 6 Thames Clos• South Cemey Clrencesler Gloueestershire GL7 SFL This report was signed on .' 11 OLlebc5 2u2k
Asthma Relief - Statement of Financial Activities for the year ended 30 June 2024 Statement of Financial Activities for the year ended 30 June 2024 SORP R9f Current year Unrgstrict8d Funds Currentyear Restricted Fund$ Current ye•r Total Funds PriorYeJr Total Funds 2024 2024 2024 2023 Income & Endowm•nts from: Donations & L8gaekgs Al 241.850 241,850 244.906 Expenditure on: Raising funds Ch8ritable a¢tivitie8 B1 B2 53,315 183,532 53,315 183,632 58.318 170,741 Totsl expenditure 236,847 236,847 229,059 Net Income for tho yoar S.003 5,003 15,847 In¢onw after transfers A.B¢ 5,003 5,003 15,847 Net movemont in fund8 5,003 6,003 15,847 Ro¢oncili•tion of funds:. Total funds brought forward 100,481 100A81 84,634 Total funds ¢arri•d forward 105,484 105.484 100.481 The 'SORP Rèf indicated above is the classrfication of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, tho brought forward and carried foNRrd funds above have been agreed to the Balance Sheet. A Separate Statement of Total Re¢ognised Gains and Losses is not requir8d as this statement includ•$ all r•wnised gains and losses. All the prior year transactions were unreslricted rtems, and no further analysis is required All acts'vities derive from continuing operations The notss attached on pages 12 to 22 forni an integral part of these accounts.
Asthma Relief - Statement of Financial Activities for the year ended 30 June 2024 Movements in revenue and capital funds for the year ended 30 June 2024 Revenue accumulated funds Unrestricted Restrictod Total Last year Totsl Fund$ 2023 Funds 2024 Funds Fund5 2024 2024 Accumulated funds brought forward 100,481 100.481 84,634 Recognised gains and losses before transfers 5.003 5,003 15,847 10S,484 105A84 100,481 Closing rèvènue fund8 105,484 105.484 100,481 Summary of funds Unrsstrict and Doslgnatgd funds 2024 Rostri¢tod Funds Total Last Y•ar Totsl Fund¥ Fund$ 2024 2024 2023 Revenue accumulated fund$ 105.484 105A84 100.481 The notes attached on pag•s 12 to 22 fomi an Intsgral part of these accounts.
Asthma Relief - Statement of Financial Activities for the year ended 30 June 2024 Asthma Relief Income and Expenditure Account for the year ended 30 June 2024 as required by the Companies Act 2006 2024 2023 In¢ome Income from 0rationS 241.850 244,906 Gr¢>s8 income in the year bef¢)re ox¢oPtlon•l itsms 241,850 244,906 Gross Income in the year including exceptional Items 241.850 244,906 Expendltur• Charitable expenditu, excluding depreciation and amortisation.. Fundraising costs Governance costs 182.992 53,315 540 170.741 58.318 Total 8xp8ndlture in tha yoar 236.847 229,059 Not Incom• fOre tsx in the financial year 5,003 15.847 Tax on surplus on ordinary activit¢es Not incomo aftèr tax in the financial year 5,003 15,847 Rotainod surplus for the financlal year 5,003 15,847 All activities derive from continuing operations In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expendi18 account have been adapted to reftect the special nature of the charfty's aclivities. The notes attached on pages 12 to 22 fomi an Integral part of these accounts. 10
Asthma Relief - Balance Sheet as at 30 June 2024 SORP Nots Ref 2024 2023 Current assèts Debtors Cash 81 bank and in hand 9 82 2,345 98,136 106,204 Totsl current assets 106,204 100,481 Credltoys: amounts falling du• within onè year 10 C1 17201 Not ¢urrent assets 105,484 100.481 The total ngt assets of tho charlty 105A84 100,481 Thg total net assots of the charlty are funded by th• funds of tho charity, a$ follows."- Rèstrict fund• UnrestTSct•d Funds Unreslri¢ted Revenue Funds 13 D3 105,484 100,481 105,484 100,481 Deslgnat8d Funds Totsl charity funds 105,484 100.481 The'SORP Ref indicated 8bove is the dassificaln of Balance Sheet items as Sel out in the fom)81 SORP documents. As reqUId by paragraph 4.60 of the SORP, the brought fothrd and ¢arried forward furKls above have been agreed lo the SOFA. The Trustees ¥¢knowledge their responsibilitie8 for complying with the requirements of charity189islalion wkh respect lo accounting COrdS and Ihe preparation of accounts. The chanty Is Subject to Independent Examinalon under 1*8rfty leglslation, and the port of the Independent Ex8miner is on page 7. The TnJstee8 are satisfied that, although the charitylg nol wisted under the Companies Acts, if it were so registed, it would be eligible to prepare accounts in accordance wlh the provisions in Part 15 of the Companies Act 2006. applicable to companies subjecl to the small companies regime. Dr l Mathgson Trustee Approved by the board oftlltee$ on . 27th November 2024 Tho note8 attached on pagos 12 to 22 fomi an integral part of thèstr a¢¢ounts. 11
Asthma Relief Notes to the Accounts for the year ended 30 June 2024 l Accounting policies Policles reladng to the production of the accounts. Basis of preparation and accountrng convention The accounts have been prepared on the accruals basis. under the historical cost convention, and in accordance with the Financial Reporting Standard 102. (effective 1st January 20161 and 'FRS 102 SORP {Statemerbt of Recommended practi for Accounting and Reporbng by Charities) 2019. applicable to all accounting periods beginning on or after 1 st January 2019}. (The SORPI, published by the Charity Commission in England & Wales ICCEWI . and in accordan with all applicable18w in the charws jurisdiction of registrats'on, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recornmend8d Practice for Accounting and Reporting by Charities) 2019. applicable lo all accounting periods beginning on or after 1st January 2019), {The SORP). in preference lo the previous SORP, the SORP 2¢J05. which has been withdrawn. nOlthStanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly lo the SORP 2IX)5. This has been done lo accord with CLfjrrent best practice. Risks and aUmptiOns The Charity minimises its use of estimations in preparing these statements were possible in Oler to minimise any risk of miststement. The charity expects to continue operating in line vthh its purpose into th8 fijlurè, with plans to strengthen its reserves in order lo be better p18ced to deal with any uncertainty and mitigate its risk in this way. The charity is a public benefit gntity. Policies relating to income recognition. Income recognition Income, whether from exchange or non 8x¢hangè transactions, is recognised in the statemenl of financial 8Ctivities ISOFA) on a r8c&ivabl8 basis, when a transaction or other event results in an increase in the charity's assets or a reduction in its liabilib'es and ¢Jnly Nthen the charity has legal entidement. the income is probable and can be measured reliably. Income subject to lems and conditions which must be met béfore the charity is ents'tled to the resourcès is not recognised until the conditions have been mel. AJI income is accounted for gross, before deducting any related fees or costs. Income from legacles Income from legacies is recognised when the charity has sufficiènt èvid&nc& that a grft has bèen left to th•m. that where required, probate has been granted, the executor is satisfied that the propety in question will not be qUired to satisfy daims in the estate. that it is probable that the amount will be received by the charity, and the amount to be received can be estimated with sufficient accuraw, and that any conditions attached to th¢ legacy are either within tho Control of the charity or have been met. whe a payment is received from an estate or is notified as reGeivable by the executors aftei the reporting date and bofore thè accounts are authorised for issue but it is clear that the payment had teen agreed by the executors prior to the end of the reporting period, then the amount concemed is treated as an adjusting event and accrued as income in the accounling period rf reIpt is probable. Where the charity has established entitlement to a legacy but there is uncertainty as lo the amount of the paymènt, details of the legacy aredis¢losed as a contingent asset until the criteria for ir¢come recognition are met. whe a legacy is subjed to the Inte$t of a life tenant. the legacy is not reco9nised as income until the death of the lrfe tenanL 12
Asthma Relief Notss to the Accounts for the year ended 30 June 2024 If il is doubfful that full settlement of a legacy debtor will be received, then an adjustment is made to redu the amount of the legacy dgbtor and legacy income rathgr than Gharging the adjustm8nt as expenditurg ill the Statgm9nt of Financk81 Activities Polleles relating to expenditure on goods andsepvlees prèvided to the charity. Rè¢ognition of liabiltli05 and expondituro A liabilty, and the related expenditure. is reco9nised when a legal or constructs've obligation exists as a resuft of a past event, and when it is more likely than not that a Ir3nsfer of economic benefits will be Tequired in settlemenl, and when the amount of the obligation can be measured or reliably 6slimated. Liabilities arising from futurg funding Commitments and ¢onstru¢tive obligations. induding perfoman¢e lated grants, where the liming or the amount of the future expenditure qUIred to settle the oblEalion are uncertain. give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reffect any in¢ase$ in liabilities, and is d8creased by the ulilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities lo which the provision relates. Policles relatlng to assets. liabllltles andpmvlslons and other matters. Debtors Debtors are measured at their recover8bl8 amounts at the balance she61 dats. Cash and bank bal•n¢es Cash held by th8 tharity is induded at the amount actually held and counted at the year end. Bank balances. whelher in Credit or overdrawn, are shown at the amounts properly rerxsnctled to the bank Ststements. Pension$- definod ¢ontribulion schem•8 The charity operates a defined contribution pension schemè. Contributions are charged to Ihe profit and loss account as they become payable in ac¢oTdan¢e with the rules of the scheme. Fund Accountlng Unrestricted funds are available for use at the discretion of the trustses in furtherance of thg general objectiV8s of the charity. There are no endowment funds. 2 Liability to taxation The Trustees consider that the charity satisfies the tests sel out in Paragraph 1 Schedule 6 of the Finan¢e Act 2010 for UK cotporalion lax purposes. Accordingty. the Charity is potentially exempt from taxation ir¢ respèct of Irlme or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are applied exdusively on the specrfic charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity. and is therefore induded in the relevant costs in the Statement of Financial Aclivities. 13
Asthma Relief Notes to the Accounts for the year ended 30 June 2024 3 Winding up or dissolution of the charity If upon winding up or dissolutitsn of the charity there remain any assets. after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitsble body or bodies having similar objects to the charity. 4 Significance of financial Instruments to the charity's position The charity relie5 on a positive cash balance in order to finan its charitable aclivilies. It is able to manage the level of ¢osl in¢urred against donations received in order to balance the18vel of work th9 charity is abto to undertako each year. S Net surplus before tax in the financial year 2024 2023 The net surplus befo tsx in the financial year is stated after charging." Pension costs 12.680 11,243 6 Stsff costs and emoluments Salary Costs 2024 2023 Gross Salaries exduding trust$ and key management personnel Employers contribution to defi'ned benéfit penslon schemes 30.256 12.680 24,390 11.243 Total 8alarle8, wage8 and rnlatsd costs 42,938 35,633 The average number of part lime Staff employed in the year was The average number of full time staff employed in the year was The estimated full time equivalent numÈer of all staff employed in the year was The •sllmtedequlvalent numberof full Ume stsff deployed In differentactivitios In the yearwas... Engaged on management and administration The esdmated full tlme equfval8ntnumber of all staff employed as above Neither the trustees nor any persons ¢onneeted with them have received any remuneralion from the charity or any related entity, either in thé current or pnor year. 7 Defined contribution penslon schemes The charity operate5 ? defined contribution pension scheme. the costs of whith are shown above. Any liabilites and assets associated wilh the scheme are shown under debtors and creditors. 14
Asthma Relief Notes to the Accounts for the year ended 30 June 2024 8 Remuneration and payments to Trustees and persons connectsd with them No trustees or persons connected wtth them r1Ved any remuneration from the ¢harity, or any r8latsd entity. 9 Debtors 2024 2023 Donalions in transit 2,34S 10 Credltors: amounts falling duo within one year 2024 2023 Accruals 720 11 Income and Expenditure account summary 2024 2023 At 1 Juty 2023 Surplus after tsx for the year 100.481 5,003 84,634 15,847 At 30 Juno 2024 105,484 100,481 12 Particulars of how particular funds arn represented by assets and Ilabilitkns At 30 Juno 2024 Llnre8tflctsd De8lgnatod lund8 funds R8strlct•d Totsl funds Funds Current Assets Current Liabilities 106,204 {7201 106,204 1720) 105,484 105A84 At 1 July 2023 Unrestrict8d lunds Deslgnatod funds Rg$lrlcled funds Total Fund$ Current Assets 100,481 100A81 100.481 100,481 15
Asthma Relief Notes to the Accounts for the year ended 30 June 2024 13 Change in total funds over the year as shown in Note 12 , analysed by Individual funds Funds brought forward from 2023 Trnnsfèrs Movoment in b&tween funds in 2024 funds In 2024 Funds carrf9d forward to 2¢Y25 See Note 14 Unrestrlcted anddeslgnated fiinds... Unrestricted Revenue Funds 100,481 5,003 105A84 Totsl unr•gtrictsd and d•signat8d funds 100.481 5,003 105,484 Totsl charlty funds 100881 5,003 105,484 14 Analysls of movements in funds over the year as shown in Nots 13 Income Expenditure Other Galn8 Movement & Los8es In funds 2024 2024 2024 2024 Unrtil¢tod and designatod funds... Unrestrlcted Revenue Funds 241,850 (236,8471 5,003 241,850 {236,84n 5,003 16
Asthma Relief Detailed analysis of income and expenditure for the year ènded 30 June 2024 as required by the SORP 2015 Thls analysls Is dassslfied by Conventional nominal descriTPtlons and not by activity. 15 Expenditure on charitable activitios - Diréct spéndlng CutrTrnt year Unresirt¢t•ii Fun currentyear Currontyear Totsl Funds Prforyoar Totsl Fund$ Current Year Funds 2024 2024 Gross wages and salaries- charitsble activities Defined benefit pension costs- chaTitable activities Nebulisers & respiratory equipment Transport and delivery Help line and telephone Inf0MaOn and support Total dlrect spendlng 30,256 12.680 108,119 4.630 647 18,212 30.256 12.680 108,119 4,630 24.390 11,243 96,739 4809 932 22.244 16.212 B2a 172,544 172.544 160,157 16 Support costs for charltsble actlvltles C¥rr•nt y•ar Unr05tdcted Fundi yoar Rostrfet Furbdl Curyontyear Total Fuftds PrlorY8ar Totsi Funds cUrrt Year 2024 2024 24 2023 Emplo costs not Included In dlrect Costs Travel and subsistence- staff 417 Premlses Expenses orrice rent and selvices 5.776 J,776 S,428 Admlnlstratlve overheads Stationery and printing Equipment exp&n$8$ Advertising and marketing Sundry expgnsos Insurance 1.412 977 504 636 562 1,412 977 1,787 906 82B 528 Se2 Professlonal fees pald to the Audltor orlndependent Examlnerin addition to audltand examlnatlon As detsited in Nots 17 180 Professional fees pald to advlsors other than the auditor orexaminer Legal fees Flnancial costs Bank Charges Support Gosts before reallocation Less support costs reallocated to spe¢lfi¢ activltles To charitable trading costs 240 401 401 450 10,448 10.448 10,$84 110,4481 110.4481 {10,5841 The basis of allrKation of ¢osts betsEert 8(Ilvrtlès Is do$crfb¥d und&r accounting policies 17
Asthma Rellef Detalled analysls of in¢ome and expenditure for tho year ended 30 June 2024 as requlred by the SORP 2015 17 Other Expenditure- Governance costs Currentyear Curyentyear curront wr Unrestrlcto(1 Restricted Total Funds Funds Funts Prloryoar Total Funds Cuffent Year 2024 2024 2024 2023 Independent Examiners fees 540 540 Total Govornance costs 540 Pmfessional fe05 pald to the Audltor or Independent Examlnerln additlon to audlt and examinatlon Current year Curr8nty8ar CutrTrntyr Unre5tr1¢t•d Rwtrl¢t•d Totthl Fund• Funds Funds Pdorymr Total Funds 2024 2024 2024 2023 Feas p8ld to the ex8mSnef$ fimi Totsl addit5onal fees In¢luded in SUPPOrt costs at Note 16 180 180 18 Total Charltable eXndItr¢ Currentyear Unmtrl¢tBd Fund• Current RMtd¢t¢d Fund• Current ye•r Tot•1 Fund• Prlor Year T¢ttsl Funds Curnnt Yw 2024 2024 2024 2023 Total direct spending Total charitable trading costs Total Governance costs B2a 172.544 172,544 160,157 82b B2e 10.448 540 10,448 10.584 Totsl charStablo exp8ndtturo 183,532 183.532 170.741 AJI the expenditure in the Prior year w05 unresiricted. PrforY•ar Unrestrfctod Funds prtorY•ar R•strktgd Fund PrlorY•ar Totsl Funds Prlor Year 2023 2023 2023 Total direct spending Total charitable trading costs B2a 82b 160,157 10,584 160,157 10,584 Total charitabl8 •xpenditurg 82 170,741 170,741 19 Exponditurè on rnising funds and costs of inv8stm•nt Manament Currtsntyèar Unr8Strlctsd Fun y•4r Cuff•nt y••r PrftsrY¢ar Restrlcled Total Funds Totsl Fund• Funds Cutrent Y 2024 2Q24 20 2023 Fundraising publicity & marketing 53,315 53.315 58.318 Totsl fundrnistng ¢0sts I thg expendittrre in the pnor yearwas unrestricted. 81 53.315 53.315 58,318 18
Asthma Relief Activity analysis of Income and expenditure for the year ended 30 June 2024 This analysis is classsified by xtivity and not by conventional nominal desGriptions. 20 AnatysÉs of incomè by activity SOFA ref 2024 2023 Activty Summary of Total Income. includlng the items above Donations & Legacies A1 241.850 244,906 21 Analysls of charitable expenditure by actlvlty Activity Summary of charitsblo ¢08tg by activlty Dlrect costs Support costs Grant funding of activitles Total Total 2024 2024 2024 2024 2023 A1. Expendlture on charitablo activities dlrectly attributable to activitios B3. Premlses Expense8 B4. Administrdtive overheads 85. Professional Fees B6. Financial costs 172,544 172,544 5,776 4,091 160,574 5,428 4,289 5.778 3,993 180 401 401 450 Totsl charltsbl8 expgnditure 172,544 10,890 183,532 170,741 The basi$ of allocation of costs between actbvities 1$ described undèr accounting policies The brèakdown of this expenditure by type of spending (ie nominal dassrficationl 1$ detsiled in note 18 19
Asthma Relief Activity analysis of Income and expenditu for the year ended 30 June 2024 22 Analysis of non charitable expenditure by activity Activity Fundraising aclivlties Fundraislng Fundralsing activities activitios 2024 2023 Dire¢t fundraising ¢ts 53,315 58,318 IndirOGt fundraising ¢o¥ts:. Total non chaiitable expenditure . 2024 2023 Total costs of Fundraising activrties 53,315 58,318 Totsl non charltablg exp8ndlrn 53.315 58,318 20