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 Intorn￿tIOn
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 nUm￿r. 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 pu￿0$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 perfOn￿an￿ 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 a￿OUntIng 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'Sf￿d 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 $tstements be Subject to independent examination.
Having satisfied Myse￿ that the financial statements are not required to be audited under any legal provision. or
o*h&rwso, and aro ¢ligibb for independent examinabon, it is my responsibility to:.
9) gxamine the finan¢ial statements of the charity under Section 145 of the Act.,
bl follow th& applicable procedures in the Directlons glven by the Charfty Commlssion under 8ecllon 14515)Ibl of
the Act.
38818 of Independent ExamineV• Statement and scope of work undertaken
I report in respect of my examination of the charitys financial statements carried out under s145 of the Act. In
carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under
section 145{5llbl of the Act setting out the duties of an independent examiner in relation lo the conducting of an
independent examination. An independent examination includes a review of the accounting records kept by the
charity and of the accounting systems employed by the charity and a comparison of the financial statements
presented ￿th Ihoso records. It also includes consideration of any unusual items or disclosures in the financi81
statements. and seeking explanations from you, as Trustees, Gon￿Ming such matters. The purpose of the
examination is lo estsblish as far as possible that there have been no breaches of charity legislation and thal. on a
test basis of evidence relevant to the 8rn0unts and disclosures made. the financial statements compty with the
SORP.
The procedu￿$ 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
beli￿e that in any material respect:.
a￿OuntIng 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 appI￿able 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 0￿rationS
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
Expendi￿18 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 dassifical￿n of Balance Sheet items as Sel out in the fom)81 SORP
documents. As reqUI￿d 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 wiste￿d under the Companies Acts, if it were so
registe￿d, 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 oftll￿tee$ 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. nO￿lthStanding 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 a￿UmptiOns
The Charity minimises its use of estimations in preparing these statements were possible in O￿ler 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 re￿Ipt 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 Ir￿lme 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 r￿1Ved 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
Unr￿til¢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
Inf0Ma￿On 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
cUrr￿t 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 CutrTrnty￿r
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 eX￿ndIt￿r¢
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 Mana￿ment
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 exp8ndl￿rn
53.315
58,318
20