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← Asthma Relief

2025-06-30-accounts

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The Charity Registration Number is :- 1063965

Asthma Relief

Report and Accounts

30 June 2025

ASTHMA RELIEF CHARITY (Charity Number 1063965)

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CHAIRMANS REPORT - Year 1st July 2024 to 30th June 2025

lt is hard to believe that it is just over a year since we lost our wonderful founder, Dave Penman. Dave is deeply missed, and his commitment and kindness continue to inspire us.

Trustee News

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Colin Petersen and Katarina Warensjo have provided outstanding commitment to the Charity through their ever present availability to our Charity Manager, whenever advice or guidance is needed. | would like to offer my sincere gratitude to them both.

| would also like to thank Patricia, our Charity Manager and her office assistant, Rebekah, both of whom have shown tremendous reliability, professionalism, and most importantly | would like to acknowledge the care and compassion which they show to our service users on a daily basis.

New appointment

We have a new addition to our board of trustees (at the time of writing this report) we are delighted to welcome Caroline Rogerson to the Asthma Relief team. Caroline has 20 years’ experience working in primary care as an Asthma Nurse. Her work involves supporting and educating people with asthma, helping them to effectively manage their condition with the aim of avoiding flare ups and hospital admissions. Caroline’s expertise in asthma primary care brings invaluable strength to our Charity, and we look forward to the positive impact this will have on the those we support.

Reserves

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The Reserves policy has been reviewed and the full Policy statement is available on page number 5 of ine Tull accounts. The next review is due in February 2026.

Operational review

We have continued to support Respiratory Nursing teams, Paediatric Physiotherapy teams in hospitais and in the community as well as Virtual Ward/ Hospital at Home teams.

We have also continued to help a significant number of Hospitals, Medical Centres, Hospices and Palliative Care teams and individual patients through our lines of communication with all the aforementioned.

Our helpline remains a vital source of support, with consistently high levels of engagement trom service users requesting respiratory equipment, seeking guidance, reassurance, and practicai assistance. The volume of requests reflects both the growing need within the respiratory community and the trust placed in our service.

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Feedback from our service users increasingly references financial hardship, underscoring the heightened challenges many are experiencing.

To illustrate, here are a handful of exampie: .....

“Just wanted to say thank you for the nebulisers we received today; we only requested them yesterdayy so thanks for the prompt service. We gift these machines to our nebuliser patients who are not in a position to purchase their own machine. The patients are always very grateful and we wish to relay this to yourselves and your donors. Once again thank you for the service and for the machines” (From a Respiratory Nurse}

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“Just wanted to let you know we have given another 2 nebulisers to patients in desperate need since we last spoke. One was to a lady, a recent widow, whose only income is her pension - she was extremely grateful for this donation. The second was to a man who has been unable to work for the last 5 years due to his deteriorating condition; when | proposed he bought his own he got very emotional as he has very little money so was extremely grateful that we could source him your charity nebuliser.” (From a Respiratory Nurse)

‘? have given your charity’s nebuliser to my patient who requires long term nebulisers, he is not managing without and due to financial hardship is unable to afford to purchase one himself. | have looked at options and realised he would not be able to afford even a cheap one as he currently can't afford any heating at present and has had to apply for aid. He was over the moon, extremely grateful. Thank you.” (From an Urgent Community Response Nurse) “ “Thank you so much for sending me the nebuliser machine, which | can confirm | have just received. It really is appreciated and it will ensure that | can continue nebulising knowing that | have a reliable machine during my asthma attacks. | can honestly say that everyone that | have spoken to within the Charity has been lovely and extremely helpful. Furthermore, ! could not believe the speed that you processed both my application and organised for the nebuliser to be delivered. The Asthma Relief Charity exceeded my wildest expectations. From application to delivery it took 72 hours — wow, wow, wow. Amazing!!. | genuinely mean it when | say that all your effort has been appreciated by me. Please keep up the good work!.” (From an Asthmatic Service User)

It has been both an honour anda privilege to serve our community, supporting those affected by respiratory conditions with care, advocacy, and hope. None of this would be possible without the generosity of our donors, whose belief in our work is truly appreciated.

Your support enables us to reach further, respond faster, and stand stronger for those who need us most. Together, we are improving lives and providing hope. Receiving a heartfelt thank you from a patient living with asthma or other respiratory conditions is our reward. It is why we do what we do, To serve patients like this is our deepest honour, every word of gratitude touches us profoundly and strengthens our resolve to continue to provide hope and support.

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To our incredible donors and tireless volunteers: your generosity and dedication are at the core of everything we do. Because of you lives are changed. We are endlessly grateful for the time, energy, ‘and resources you give.

Thank you all so much.

Or lan Matheson. Chairman (Trustee) Date: I5-Cl4 a, 2026

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Asthma Relief

Report and accounts for the year ended 30 June 2025

Contents

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Charity information 1
Trustees’Annual Report 1
Statement of directors' responsibilities 6
IndependentAccountant's Report 7
Funds Statements:-
Statement of Financial Activities 9
Movements in funds 10
Income and Expenditure account 11
Balance sheet 12
Notestotheaccounts 13

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Asthma Relief

Trustees’ Annual Report for the year ended 30 June 2025

The Trustees present their Report and Accounts for the year ended 30 June 2025.

Reference and administrative details

The charity name.

The legal name of the charity is:- Asthma Relief.

The charity's areas of operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1063965.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as an unincorporated charity, established by Trust Deed. The governing document of the charity is the Trust Deed establishing the charity.

The governing document is dated Sunday, 1 June 1997

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

The trustees are all individuals.

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Asthma Relief

Trustees’ Annual Report for the year ended 30 June 2025

The principal operating address, telephone number, email and web addresses of the charity are:-

The Shaftesbury Centre

Percy Street, Swindon Wiltshire, SN2 2AZ Telephone 01793 524004

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Email Address info@asthmarelief.org.uk Web address www.asthmarelief.org.uk

The Trustees in office on the date the report was approved were:-

Dr lan Matheson - Chair ,

Mr. Colin Petersen

Ms. Katarina Warensjo (appointed 3 July 2024)

The following persons served as Trustees during the year ended 30 June 2025 :-

The trustees who served asa trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:-.

Dr lan Matheson - Chair

Mr. Colin Petersen

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Ms Katarina Warensjo (appointed 3 July 2024) 4:

Objects and activities of the charity

The purposes of the charity as set out in its governing 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 service - Advice/information - Helpline

The main activities undertaken in relation to those purposes during the year.

The charity has continued to provide a high level of support to those who suffer from asthma, other respiratory conditions and life limiting illnesses. In particular the charity has donated £130k of nebuliser and respiratory equipment during this year.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

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Asthma Relief

Trustees’ Annual Report for the year ended 30 June 2025

The main achievements and performance of the charity during the year.

During the financial year the charity has purchased 1500 nebuliser compressors, over 5000 nebuliser kits and accessories, as well as 19 Eflows (specialist electronic nebuliser devices) and 4FeNO devices (asthma diagnostic devices). This equipment has been distributed all over the UK improving the healthcare for both children and adults with a range of chronic conditions including Asthma, COPD, Cystic Fibrosis and life limiting illnesses, disabilities and complex medical needs.

The difference the charity's performance during the year has made to the beneficiaries of the charity.

We have learned from feedback received from both patients and NHS services that our nebuliser and respiratory equipment donation service is making a significant difference in the care of respiratory patients.

Nebulisers are an invaluable tool allowing for the efficient delivery of medication directly to the lungs. This is especially important for patients, many of whom experience severe respiratory difficulties and rely on these devices for relief during exacerbations and daily manangement of their condition. The nebulisers that have been funded by our donors enhance the ability for healthcare providers to administer treatment, improve patient outcomes and ultimately improve the quality of life for those that suffer with asthma and other respiratory related conditions. The impact of our respiratory equipment donation service will be felt by patients, their families, care givers and healthcare professionals for years to come.

The degree to which the achievements and performance during the year have benefited-wider society.

The charity continues supporting Community Nursing Teams, Paediatric Respiratory Physiotherapists, Virtual Wards/Hospital at Home Teams, throughout the UK. These specialist care teams support both children and adults and havea vital role in allowing patients to get the care they need at home rather than in hospital.

Recent feedback that we have received " The use of the nebuliser allowed a patient to stay in her own home, continue to care for her husband and avoid hospital acquired infections and busy A&E departments. The use of short-term nebulisers is vital for our patients and really does help keep our patients out of hospitals and in their own environments and improves their quality of life.

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

New charity trustees are recruited, appointed and trained by existing trustees.

The trustees’ bankers and advisors

_ _ Bankers Barclays Bank, Regent Street, Swindon Accountants MPN Chartered Accountants, Unit 1 The Byre, Hook Street, Royal Wootton Bassett, Wiltshire.

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Asthma Relief

Trustees’ Annual Report for the year ended 30 June 2025

Financial review

The charity's financial position at the end of the year ended 30 June 2025

The financial position of the charity at 30 June 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

2025 2024
£ £
Net income (7,314) 5,003
Unrestricted Revenue Funds available for the
general purposes ofthe charity		 e600 iesae4
Total Funds ; 98,170 105,484

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Asthma Relief

Trustees’ Annual Report for the year ended 30 June 2025

Financial review of the position at the reporting date, 30 June 2025.

The trustees consider the financial performance by the charity during the year to have been satisfactory. Overall donations were in line with 2024 and costs to run the charity have remained | fairlyincreased static despite theby 16.7% this economicyear to £130k. pressures. Spend on nebulisers and respiratory equipment was

Policy on reserves.

At the Trustee Meeting held on 18 February 2025, it was agreed that it would be prudent to hold a | reserve of £50,000 (previously £80,000) to manage scenarios where a short-term funding shortfall | wasor charityconsidered closure arose,sufficientinto additionenable tothe anycharity fundsto remainingfunction forin the current6-12 months. account.A charity Thisreserve amount | account has been opened to hold such funds and interest accrued in the reserve account can be | duringperiodicallythe Covid transferred19 pandemicto the workingwhen atcurrentthe time account.£80,000 Thewas previousdeemed reservesan adequate amountamount was setthat | would allow the charity to operate at a basic level for a period of 2 years should the income be significantly reduced due to the pandemic. Monies freed up by the reduction in reserves will be used to further the Charity's aims including reaching out to more people in areas where our | respiratory equipment donation service is needed and funding is sparse and purchasing further | specialist respiratory equipment. This policy will be reviewed annually.

Availability and adequacy of assets of each of the funds

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The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

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Details of The Independent Examiner

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MPN Chartered Accountants Unit 1 The Byre Hook Street

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Royal Wootton Bassett Wiltshire 7

SN4 8EF

Statement of Trustees’ Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. . Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility 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 1st January 2019), (The SORP).

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Asthma Relief

Trustees’ Annual Report for the year ended 30 June 2025

In particular, charity law requires the Trustees, if they prepare accounts on an accruals 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 Trustees are required to :-

The law requires 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 accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity'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' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

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This report was approved by the board of trustees on:

Dr | Matheson - Trustee (Chair)

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Asthma Relief

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 30 June 2025

| report to the Trustees on my examination of the financial statements of the charity on pages 9 to 23 for the year ended 30 June 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) 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, applicable to all accounting periods beginning on orafter ist January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 13.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 6, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

| report in respect of my examination of the charity's financial statements carried put under s145 of the Act. In carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to 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 with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination 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. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, | do not express an audit opinion on the view given by the financial statements, and in particular, | express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

| planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report | obtained written assurances from the Trustees of all material matters.

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Asthma Relief

Independent Examiner's Statement, Report and Opinion Subject to the limitations upon the scope of my work as detailed above, | have completed my examination: and can confirm that:This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable; and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:2011;accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act the financial statements do not accord with those records: or the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounis give a ‘true and fair’ view, which is not a matter considered as part of an independent examination; have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP accounting(Statement ofperiods Recommendedbeginning onPracticeor after forist Accounting January 2019), and Reporting (The SORP). by Charities) 2019, applicable to ali shoutd| have no be concerns drawn in andthis havereport comein order across to enable no other a proper understanding matters in connection of with the the financial examinationstatements to whichto be attentionreached. Signed:’ é Ai MPN Chartered Accountants - Independent Examiner Unit 1 The Byre Hook Street Royal Wootton Bassett Wiltshire SN4 8EF ' This report was signed on : O4 . oq “202% -

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Asthma Relief - Statement of Financial Activities for the year ended 30 June 2025

Statement of Financial Activities for the year ended 30 June 2025

SORP
Ref		 Currentyear
Unrestricted		 Current year
Restricted		 ~ Currentyear
Total Funds		 PriorYear
Total Funds
Funds Funds
2025 2025 2025 2024
£ £ £ £
Income & Endowments from:
Donations, Legacies & other Al 259,840 - 259,840 241,850
Expenditure on:
Raising funds B1 54,454 . 54,454 53,315
Charitable activities B2 212,700 - 212,700 183,532
Total expenditure B 267,154 - 267,154 236,847
Net income fortheyear (7,314) 7 (7,314) 5,003
Net income after transfers A-B-C (7,314) - (7,314) 5,003
Net movement in funds (7,314) - (7,314) 5,003
Reconciliation offunds:- E
Totalfunds broughtforward 105,484 - 105,484 100,481
Totalfundscarriedforward 98,170 - 98,170 105,484

The 'SORP Ref indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses. ;

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

The notes attached on pages 13 to 23 form an integral part of these accounts.

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Asthma Relief - Statement of Financial Activities for the year ended 30 June 2025

Movements in revenue and capital funds for the year ended 30 June 2025

Revenue accumulated funds

Revenue accumulated funds
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Unrestricted Restricted Total Lastyear
Funds Funds Funds Total Funds
2025 2025 2025 2024
£ £ £ £
Accumulated funds brought forward 105,484 - 105,484 100,481
Recognised gains and losses before
transfers		 a (7,314)
.		 — - (7,314)
Se		 5,003
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98,170 - 98,170 105,484
Closing revenue funds 98,170 - 98,170 105,484
Summary of funds Unrestricted Restricted Total LastYear
and Funds Funds Total Funds
Designated funds * .
2025 2025 2025 2024
£ £ £ £
Revenueaccumulated:funds 98,170 - 98,170 105,484

The notes attached on pages 13 to 23 form an integral part of these accounts.

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Asthma Relief - Statement of Financial Activities for the year ended 30 June 2025

Asthma Relief

Income and Expenditure Account for the year ended 30 June 2025 as required by the Companies Act 2006

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Income| |Income|from|operations|259,840|241,850| |Gross|income|in|the|year|before|exceptional|items|259,840|241,850| |Gross|income|in|the|year|including|exceptional|items|259,840|241,850| |Expenditure| |Charitable|expenditure,|excluding|depreciation|and|amortisation|.|212,160|182,992| |Fundraising|costs|.|54,454|53,315| |Governance|costs|540|540| |Total|expenditure|in|the year|an|267,154|236,847| |Net income|before|tax|in|the|financial|year|(7,314)|5,003| |Tax on|surplus|on|ordifiary|activities|-|-| |Net|income|after|tax|in|the|financial|year|(7,314)|5,003| |Retained|surplus|for the financial|year|(7,314)|5,003|

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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 Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 13 to 23 form an integral part of these accounts.

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Asthma Relief - Balance Sheet as at 30 June 2025

SORP
Note Ref 2025 2024
£ £
Current assets B
Debtors 9 B2 - &
Cash at bank and in hand B4 99,010 106,204
Total currentassets 99,010 . _406,204
Creditors: amounts falling due within
one year 10 C1 (840) (720)
Net current assets 98,170 105,484
The total net assets ofthe charity 98,170 105,484
The total net assets ofthe charity are funded bythe funds ofthe charity, as follows:-
Restricted funds
Unrestricted Funds
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Unrestricted Revenue Funds 13 D3 98,170 105,484
98,170 105,484
Designated Funds
Designated Fixed Asset Funds
13 D3 - -
Total charity funds 98,170 105,484
The 'SORP Ref" indicated above is the classification of Balance Sheet items as set out in the formal SORP
documents. As required by paragraph 4.60 ofthe SORP, the brought forward and carried forward funds above
have been agreed to the SOFA.. ‘
The Trustees acknowledge their responsibilities forcomplying with the requirements ofcharity legislation with
respecttoaccountingrecordsandthepreparationofaccounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 8.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible tq prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Dr| Matheson

Trustee Approved by the board of trustees on :

The notes attached on pages 13 to 23 form an integral part of these accounts.

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Asthma Relief Notes to the Accounts for the year ended 30 June 2025

1 Accounting policies Policies relating to the production of the accounts.

Basis of preparation and accounting 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 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Risks and future assumptions

The charity minimises its use of estimations in preparing these statements were possible in order to minimise any risk of mistatement. é The charity expects to continue operating in line with its purpose into the future, with plans to strengthen its reserves in order to be better placed to deal with any uncertainty and mitigate its risk in this way. The charity is a public benefit entity. ne

Policies relating to income recognition.

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

Income from legacies

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Income from legacies is recognised when the charity has sufficient evidence that a gift has been left to them, that where required, probate has been granted, the executor is satisfied that the property in question will not be required to satisfy claims 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 accuracy, and that any conditions attached to the legacy are either within the control of the charity or have been met.

Where a payment is received from an estate or is notified as receivable by the executors after the reporting date and before the accounts are authorised for issue but it is clear that the payment had been agreed by the executors prior to the end of the reporting period, then the amount concerned is treated as an adjusting event and accrued as income in the accounting period if receipt is probable.

Where the charity has established entitlement to a legacy but there is uncertainty as to the amount of the payment, details of the legacy aredisclosed as a contingent asset until the criteria for income recognition are met. Where a legacy is subject to the interest of a life tenant, the legacy is not recognised as income until the death of the life tenant.

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Asthma Relief

Notes to the Accounts for the year ended 30 June 2025

If it is doubtful that full settlement of a legacy debtor will be received, then an adjustment is made to reduce the amount of the legacy debtor and legacy income rather than charging the adjustment as expenditure in the Statement of Financial Activities

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised whena legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation 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 to which the provision relates.

Policies relating to assets, liabilities and provisions and other matters.

Debtors

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Debtors are measured at their recoverable amounts at the balance sheet date.

Cash and bank balances

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

Pensions - defined contribution schemes

The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. 2

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income 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 exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

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Notes to the Accounts for the year ended 30 June 2025 3 Winding up or dissolution of the charity

If upon winding up or dissolution 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 charitable body or bodies having similar objects to the charity.

4 Significance of financial instruments to the charity's position

The charity relies on a positive cash balance in order to finance its charitable activities. It is able to manage the level of cost incurred against donations received in order to balance the level of work the charity is able to undertake each year.

5 Net surplus before tax in the financial year

5 Net surplus before tax in the financial year
2025 2024
£ £
The net surplus before tax in the financial year is stated after charging:-
Pension costs 13,831 12,680
6 Staff costs and emoluments
Salarycosts se 2025 2024
£ £
Gross Salaries excluding trustees and key management personnel 38,481 30,256
Employer's contribution to defined benefit pension schemes 13,831 12,680
Total salaries, wages and related costs 52,312 42,936
The average number of part time staffemployed in the yearwas 1 1
The average number offull time staffemployed in the yearwas 1 1
The estimated full time equivalent number of all staffemployed in the yearwas 2 2
Theestimatedequivalentnumberoffulltimestaffdeployedin different activities in theyearwas:-
Engaged on management and administration 2 2
Theestimatedfulltime equivalentnumberofallstaffemployedas asabove 2 2
Neither the trustees norany persons connected withthem have received any remuneration from remuneration from the charity orany
relatedentity,eitherinthecurrentorprioryear.

7 Defined contribution pension schemes

The charity operates a defined contribution pension scheme, the costs of which are shown above. Any liabilites and assets associated with the scheme are shown under debtors and creditors.

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Asthma Relief

Notes to the Accounts for the year ended 30 June 2025

8 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

9 Debtors 2
2025 2024
£ £
Donations in transit - -
10 Creditors: amounts falling due within oneyear 2025 2024
£ £
Accruals 840 720
11 Income and Expenditure account summary 2025 2024
£ £
At 1 July2024 105,484 100,481
Surplus after tax for the year (7,314) 5,003
At30June2025 98,170 105,484

12 Particulars of how particular funds are represented by assets and liabilities

At 30 June2025 Unrestricted Designated Restricted Total
oo funds funds funds Funds
£ £ £ £
Current Assets 99,010 - 99,010
Current Liabilities (840) - : (840)
98,170 - - 98,170
At 1 July2024 Unrestricted § Designated Restricted Total
funds funds ‘funds Funds
£ £ £ £
Current Assets 106,204 - - 106,204
105,484 : - 105,484

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|

| Asthma Relief ) Notes to the Accounts for the year ended 30 June 2025 13 Change in total funds over the year as shown in Note 12 , analysed by individual funds

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|||||||||| |---|---|---|---|---|---|---|---|---| |Funds|brought|Transfers|Funds|carried| |forward|from|Movement|in|between|forward|to| |2024|funds|in|2025|funds|in|2025|2026| |°|See|Note|14| |£|£|£|£| |Unrestricted and designated|funds:-| |Unrestricted|Revenue|Funds|105,484|(7,314)|-|98,170| |Total|unrestricted|and|designated|funds|105,484|(7,314)|-|98,170| |Total|charity funds|105,484|(7,314)|-|98,170|

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14 Analysis of movements in funds over the year as shown in Note 13

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|||||||| |---|---|---|---|---|---|---| |Income|Expenditure|Other|Gains|Movement| |&|Losses|in|funds| |2025°|~|2025|2025|2025| |£|£|£|£| |Unrestricted and designated|funds:-| |Unrestricted|Revenue|Funds|259,840|(267,154)|-|(7,314)| |259,840|(267,154)|-|(7,314)|

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.

Detailed analysis of income and expenditure for the year ended 30 June 2025 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |15|Expenditure|on|charitable|activities|-|Direct|spending| |Current year|Currentyear|Current year|Prior Year| |Unrestricted|Restricted|Total|Funds|Total Funds| |Current|Year|Funds|_|Funds| |2025|2025|2025|2024| |£|£|£|£| |Gross wages and|salaries|-|charitable|activities|38,481|-|38,481|30,256| |Defined|benefit|pension|costs|-|charitable|activities|13,831|-|13,831|12,680| |Nebulisers|&|respiratory equipment|129,886|-|129,886|108,119| |Respiratory equipment|delivery|costs|5,179|-|5,179|4,630| |Help|line|and telephone|482|-|482|647| |Information|and|support|15,350|-|15,350|16,212| |Total|direct spending|B2a|203,209|-|203,209|172,544| |16|Support|costs|for|charitable|activities| |Current year|Currentyear|Current|year|Prior Year| |Unrestricted|Restricted|Total Funds|Total Funds| |Current|Year|Furids|Funds| |2025|2025|2025|2024| |£|£|£|£| |Employee|costs|not included in|direct costs|ae| |Travel|and|subsistence|-|staff|-|-|-|-| |Premises|Expenses| |Office|rent|and services|5,888|-|5,888|5,776| |Administrative|overheads| |Stationery|and|printing|1,019|-|1,019|1,412| |Equipment|expenses|-|-|-|977| |Advertising|and|marketing|480|-|480|504| |Sundry expenses|357|-|357|636| |Insurance|578|-|578|562| |Professional|fees|paid|to|the Auditor or Independent Examiner in|addition|to|audit and examination| |As|detailed|in|Note|17|456|-|'|456|180| |Professional|fees paid|to advisors|other than|the auditor or examiner| |Legal|fees|-|-|-|-| |Financial|costs| |Bank|charges|173|-|173|401| |Support|costs|before|reallocation|8,951|-|8,951|10,448| |Less|support costs|reallocated|to|specific|activities| |To|charitable|trading|costs|(10,045)|-|(10,045)|(10,448)| |e|The|basis|of allocation|of costs|between|activities|is|described|under accounting|policies|=|

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1 0|

Detailed analysis of income and expenditure for the year ended 30 June 2025 as required by the SORP 2015

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |17|Other|Expenditure|-|Governance|costs| |Current|year|Currentyear|Current|year|Prior Year| |Unrestricted|Restricted|Total|Funds|Total|Funds| |Current|Year|Funds|Funds| |2025|.|2025|2025|2024| |£|£|£|£| |Independent|Examiner's fees|540|-|540|540| |Total|Governance|costs|540|-|540|540| |Professional fees|paid|to|the Auditor or Independent Examiner|in|addition|to|audit and examination| |Current year|Currentyear|Current year|Prior Year| |Unrestricted|Restricted|Total|Funds|Total|Funds| |Funds|Funds| |2025|2025|2025|2024| |£|£«|£|£| |TotalFees|paidadditionalto|the|examiner'sfees|includedfirm|in|a|oe456|-|456|180_| |support costs|at Note 16|naa'|-|4i|1|on| |18|Total|Charitable|expenditure| |Current year||Currentyear|Current year|Prior Year| |Unrestricted|©|Restricted|Total|Funds|Total|Funds| |Current|Year|Funds|Funds| |2025|2025|2025|2024| |£|£|£|£| |Total|direct spending|B2a|203,209|-|203,209|172,544| |Total|charitable|trading|costs|B2b|10,045|-|10,045|10,448| |Total|Governance|costs|B2e|540|-|540|540| |Total|charitable|expenditure|B2|212,700|-|212,700|183,532| |All|the|expenditure|in|the|prior year was|unrestricted.| |Prior|Year|Prior Year|Prior|Year| |Unrestricted|Restricted|Total|Funds| |Prior|Year|Funds|Funds| |2024|2024|2024| |£|£|£| |Total|direct|spending|B2a|172,544|~|-|172,544| |Total|charitable|trading|costs|B2b|10,448|-|10,448| |Total|charitable|expenditure|B2|183,532|-|183,532| |19|Expenditure|on|raising|funds|and|costs|of|investment|management| |Current|year|Currentyear|Currentyear|Prior Year| |Unrestricted|Restricted|Total|Funds|Total|Funds| ||Current|Year|Funds|Funds| |:|2025|2025|2025|2024| |£|£|£|£| |Fundraising|publicity|&|marketing|54,454|-|54,454|53,315| |Total|fundraising|costs|B1|54,454|-|54,454|53,315| |All|the|expenditure|in|the|prior year was|unrestricted.|

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Asthma Relief

Activity analysis of Income and expenditure for the year ended 30 June 2025

This analysis is classsified by activity and not by conventional nominal descriptions.

20 Analysis of income by activity
SOFA ref . 2025 2024
£ £
Activity
SummaryofTotalIncome, including the items above
Donations, Legacies & other Al 259,840 241,850
21 Analysis ofcharitable expenditure by activity
Activity .
Summary of charitable costs by activity
Direct Support. ~ Grant
costs costs funding of Total Total
activities
2025 2025 2025 2025 2024
£ £ £ £ £
A1. Expenditure on charitable
activities directly attributable to
activities 203,209 203,209 172,544
B3. Premises Expenses 5,888 5,888 5,776
B4. Administrative overheads 2,325 2,434 3,993
B5. Professional Fees 456 456 180
B6. Financial costs 173 173 401
Totalcharitableexpenditure 203,209 9,382 - 212,700 183,434

The basis of allocation of costs between activities is described under accounting policies

The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 18

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Asthma Relief

Activity analysis of Income and expenditure for the year ended 30 June 2025

22 Analysis of non charitable expenditure by activity

Activity
Fundraisingactivities Fondeatsing
activities		 PUnOnaISInNG
activities
2025 2024
£ £
Direct fundraising costs 54,454 53,315
Indirect fundraising costs:- ; - -
Totalnon charitable expenditure 2025 2024
£ £
Total costs of Fundraising activities 54,454 53,315
Totalnoncharitableexpenditure 54,454 53,315

21