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← Anaphylaxis UK

2024-12-31-accounts

Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

REGISTERED COMPANY NUMBER: 04133242 (England and Wales) REGISTERED CHARITY NUMBER: 1085527

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ANAPHYLAXIS UK

Rock Tax & Accounting Elm House, Tanshire Park Shackleford Road Elstead Godalming Surrey GU8 6LB

Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Page
Report of the Trustees 1 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11 to 12
Cash Flow Statement 13
Notes to the Cash Flow Statement 14
Notes to the Financial Statements 15 to 23
Detailed Statement of Financial Activities 24 to 25

Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

2024 - Expanding Reach, Deepening Impact

2024 was a year of remarkable progress for Anaphylaxis UK. Building on strong foundations, we reached more people than ever before with trusted support, practical tools and powerful awareness campaigns. Our work extended across communities, schools, workplaces, healthcare settings and international forums - always with the same goal: to improve the quality of life for everyone living with a serious allergy.

Through new partnerships, innovative resources and a growing digital presence, we deepened our impact while keeping lived experience at the heart of what we do. From the helpline to the boardroom, from classrooms to global conferences, 2024 was a year of action, connection and change.

Patient and Public Information & Support

In 2024, our helpline continued to be a trusted lifeline, responding to over 1,500 allergy-related queries by phone and email. Every call and email was handled with empathy, professionalism and practical advice, ensuring that patients, carers and families received timely support tailored to their needs.

Our library of factsheets, all accredited with the Patient Information Forum's PIF TICK quality mark, provided reliable, evidence-based information that was accessed more than 375,000 times this year. This recognition not only affirms our commitment to quality but also reflects the continued trust placed in our resources.

To reach audiences in new ways, we launched Let's Talk About Allergies in August - a podcast series featuring leading experts in the field. The first eight episodes, downloaded over 1,600 times, gave listeners the chance to hear directly from specialists on managing allergies and improving quality of life.

We also produced eight new patient posters focusing on practical allergy management and mental wellbeing, giving people accessible tools to manage daily life. Our new 20-member lived-experience advisory group began guiding resource creation, ensuring that our outputs remain firmly rooted in patient realities.

Regular weekly news articles covered emerging research, management tips and calls for involvement in studies - keeping our community informed and connected.

A notable highlight was our collaboration with University Hospitals Plymouth NHS Trust to produce a multimedia bee and wasp venom allergy awareness campaign, including podcasts, a mini-guide, a patient flowchart and educational posters.

Key achievements in 2024 :

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Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

Research & Evidence Development

We strengthened our research partnerships to advance the evidence base in allergy prevention, management and emotional support.

With the University of Southampton and Professor Graham Roberts, we continued a five-year study aimed at preventing infant food allergies, attending fortnightly project management meetings to ensure patient perspectives remained central.

Our collaboration with the University of Birmingham's FAIR study addressed inequalities in allergy management among South Asian adults, shaping surveys and targeted communication.

The University of Surrey partnership explored the psychological impact of severe allergic reactions, particularly bereavement and near-fatal anaphylaxis. This work lays the foundation for new national guidance on emotional and psychological support.

Internationally, we co-authored European consensus statements on managing allergies in schools and contributed to a global set of ten practical priorities for allergy care. Our participation in the Food Allergy in Children Priority Setting Partnership (James Lind Alliance & University of Bristol) ensured that patient needs influenced the research agenda.

Key achievements in 2024:

Professional Engagement & Collaboration

Our engagement with healthcare and industry professionals deepened in 2024, helping to raise standards in allergy management across multiple sectors.

Our monthly newsletter for healthcare professionals, achieving an exceptional open rate of over 60%. At the BSACI Annual Conference, our Speaker's Corner presentations showcased the impact of AllergyWise training and audits, while our participation in the GA²FA Forum in Padua facilitated dialogue with international leaders in allergy care.

We also contributed patient insight to steering groups such as the BRIT Registry, BSACI EEDI, CYANS (Children and Young People's Allergy Network Scotland) and the Allergy in the Military group. In the food industry, we delivered allergen control training to teams at Nestlé York, bringing the human impact of allergies into focus for decision-makers.

Key achievements in 2024:

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Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

AllergyWise Training

AllergyWise underwent a major transformation in 2024. We introduced face-to-face training in September, visiting 21 schools, nurseries and businesses. The impact has been remarkable: 98% of attendees felt more confident in managing allergies and the same proportion reported increased confidence in using adrenaline auto-injectors.

We also redesigned the education section of our website for easier navigation and implemented automated invoicing, reducing administrative load and improving the user experience. Our e-learning courses continued to be highly valued, with 96% of school-based participants reporting improved knowledge of anaphylaxis management.

Partnerships with organisations such as SAPHNA, the National College, Twinkl and RLSS expanded our reach. The National College course alone has received 4,000+ five-star reviews.

We also collaborated with the Department for Education Early Years team to review sector resources and delivered webinars for local authorities, cementing our reputation as a trusted training provider.

Key achievements in 2024:

Communications and Campaigns

Our communications work in 2024 reached more people than ever. Website visits rose 11% to over 600,000, with total page views reaching 1.34 million. Our monthly Allergy Outlook newsletter subscriber base grew by 102% to more than 25,000, while our new Education Newsletter reached over 2,000 subscribers in its first months, with a 72% open rate.

On social media, we built a stronger and more engaged community, growing our Facebook following to 21,600, Instagram to over 9,000 and LinkedIn to over 2,200. Overall engagements across channels rose by 76%, totalling 125,000 for the year.

Our campaigns included:

Key achievements in 2024:

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Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

Fundraising Highlights

Fundraising in 2024 was both creative and record-breaking. Our London Marathon team raised £40,631 - the highest amount in our history. The Big Give's Christmas Challenge brought in £17,300 for Hidden Battle with Allergies, supported by corporate partners such as Fullers, Serve Legal, Boss Digital and Kitt Medical.

Our 30th anniversary "30 for 30" challenge inspired community fundraising, from school events to personal feats, raising nearly £2,000. We also received £5,000 from major donors and £30,718 through in-memoriam donations - a testament to the deep personal connection people have with our mission.

Key achievements in 2024:

Investment performance achieved against investment objectives

The investment objectives of the Charity are to maximise the value of reserves, while avoiding undue risk. The Charity's policy on investment includes a requirement to limit investments to 60% of liquid assets and only to invest in Funds regulated by the Financial Conduct Authority. The Charity's investments in an Income and Growth portfolio with Hargreaves Lansdown showed a gain of £10,882 on the value report at the end of December 2023 (£164,295). The value at the end of December 2024 was £175,177.

Financial review: Reserves policy

To achieve a sound balance between prudence and ensuring funds are expended in achieving the objectives of the Charity, the Trustees have established a policy whereby the unrestricted reserves held by the Charity should equate to at least six months operating costs. At the year end this equated to £343,181. Free reserves (excluding 6 months operating costs) at 31 December 2024 stood at £383,396.

Restricted reserves

Details of restricted funds are shown in note 18 of the financial statements.

Risk review

The Trustees have conducted a review of the major risks to which the Charity is exposed and systems have been established to manage those risks. A risk management register is maintained and risks highlighted are reviewed regularly to ensure they do not pose a threat to the Charity going forward. Key risks for the Charity include an uncertain economic outlook and its impact on fundraising by individuals and financial support from businesses.

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Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

Financial overview

The Charity ended the year in a sound financial position with sufficient free reserves to meet its reserves policy. Net outgoing resources for the year amounted to £565,698. Unrestricted funds were £706,427 and restricted funds were £2,138.

Financial policies

All payments up to £10,000 made by the Charity have to be signed by two authorised signatories and by a Trustee in addition for payments over that amount. The day-to-day management of the financial affairs of the Charity is delegated to the Head of Finance and Operations who submits Management Accounts and a written report monthly to the CEO and Board of Trustees. A financial report supported by Management Accounts is delivered by the Head of Finance and Operations at each meeting of the Trustees.

Principal funding sources

The principal funding sources for the charity are community fundraising initiatives such as the London Marathon, sales from our AllergyWise training programme and from Business Membership. The charity also benefits from grants and sponsorship of project work such as awareness campaigns.

Use of funds

Funds received by the charity have contributed significantly to the expansion of services offered by the Information Team and in our ability to enhance our awareness campaigns to reach more people with allergies.

Plans for the Future

The Board have agreed a Strategic Framework for 2024-2028. The general impact the Anaphylaxis UK charity aims to achieve by the end of 2028 is:

We want everyone with a serious allergy to enjoy the same quality of life as someone without an allergy. Over the next five years, all of our work will focus on making this ambition a reality.

Our main priority areas and the impact we aim to achieve within each area are set out in the Business Plan since they were approved by the Board in March 2024. The main areas for future work are:

At Anaphylaxis UK, our mission remains clear and urgent: to be the leading source of trusted support, information and advocacy for people living with serious allergies. In 2024, we took significant steps forward in realising that mission - broadening our reach, deepening our impact and strengthening our voice in a world where confusion, outdated beliefs and lack of awareness about allergies still create barriers to understanding.

We know that the effects of living with a serious allergy extend well beyond the individual. Families, friends, schools, workplaces and communities all feel the impact. That is why we remain committed to delivering support that is both practical and compassionate - whether through our expanding helpline, our suite of factsheets and digital resources, or our growing network of peer support groups. In 2024, over 375,000 people accessed our information library, our helpline supported more than 1,500 individuals and our new "Let's Talk About Allergies" podcast extended our reach even further.

We continued to invest in resources that reflect the real-world challenges people face- developing posters on mental wellbeing, launching emotional support initiatives following research into bereavement and trauma and bringing lived experience into the heart of our resource development through a new advisory group.

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Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

This year, we also strengthened our work with professionals and businesses. Our partnerships ranged from co-authoring international consensus papers on allergy management in schools, to delivering allergy education at corporate training days with food industry leaders. We are committed to working with businesses large and small - supporting them to improve their ways of working, understand the human impact of serious allergies and implement changes that make a meaningful difference to the quality of life of their customers and employees.

Raising public awareness and addressing misunderstandings about allergy remain central to our work. Our campaigns - such as the Bee and Wasp Venom Awareness programme, the FSA-led vegan food labelling initiative and the launch of our Hidden Battle with Allergies project - have helped shine a light on issues that often go unseen. The latter highlighted the emotional toll of allergy and sparked a national conversation that we will continue to champion into 2025.

We have also significantly grown our digital presence: our website saw more than 600,000 visitors in 2024 and our newsletter subscriber base doubled to over 25,000. Social media engagement grew by over 76%, reflecting a wider community that is active, engaged and hungry for credible, practical information.

None of this would be possible without the dedicated support of our staff, whose professionalism and passion drive everything we do. Nor could we achieve this without the generosity of our donors, fundraisers, partners and volunteers. Whether through time, money, or shared expertise - your support ensures that we can continue to be a lifeline for people living with serious allergies.

Looking ahead, we will build on this foundation. We aim to grow our support networks, expand our work with businesses and ensure that people know where to turn when they need clear, reliable information and practical help. Above all, we will stay focused on improving quality of life - supporting people to manage their allergies with greater confidence and less fear.

Thank you for standing with us.

Statement of Trustees' responsibilities

The trustees (who are also directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

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Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Independent Examiners

Rock Tax & Accounting were appointed Independent Examiners at the Annual General Meeting of the Charity held on 29 August 2025.

Structure, governance and management Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Reference and administrative details

Registered Company number

04133242 (England and Wales)

Registered Charity number

1085527

Registered office

96a High Street Frimley Surrey GU16 7JE

Trustees

Dr A M Walker-Fraser Chair Mr P M Littleton Vice Chair Mrs T Randhawa Mrs L C Wilkinson Mrs S C Hall (resigned 10.4.24) Dr H E Evans-Howells Mr R J Wright KC Ms C C A Fearnley Mr J J Daley (appointed 7.6.24)

Company Secretary

Mrs L A Ingram

Independent Examiner

Chris Lowry FCA Rock Tax & Accounting Elm House, Tanshire Park Shackleford Road Elstead Godalming Surrey GU8 6LB

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

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Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

........................................................................ 1C4B1FCD180E469... 09 September 2025 Dr A M Walker-Fraser - Trustee

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Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ANAPHYLAXIS UK

Independent examiner's report to the trustees of Anaphylaxis UK ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Chris Lowry FCA

The Institute of Chartered Accountants in England and Wales

Rock Tax & Accounting Elm House, Tanshire Park Shackleford Road Elstead Godalming Surrey GU8 6LB

09 September 2025 Date: .............................................

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Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
Restricted
fund
funds
Notes
£
£
Income and endowments from
Donations and legacies
2
542,265
2,138
Other trading activities
3
78,492
-
Investment income
4
10,757
-
Total
631,514
2,138
Expenditure on
Raising funds
5
173,793
-
Charitable activities
6
Charitable activities
391,691
-
Other
214
-
Total
565,698
-
Net gains on investments
10,882
-
NET INCOME
76,698
2,138
Reconciliation of funds
Total funds brought forward
629,729
-
Total funds carried forward
706,427
2,138		 31.12.24
Total
funds
£
544,403
78,492
10,757
633,652
173,793
391,691
214
565,698
10,882
78,836
629,729
708,565		 31.12.23
Total
funds
£
551,512
31,202
3,383
586,097
79,256
496,285
3,946
579,487
9,471
16,081
613,648
629,729

The notes form part of these financial statements

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Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

BALANCE SHEET 31 DECEMBER 2024

Unrestricted
Restricted
fund
funds
Notes
£
£
Fixed assets
Intangible assets
12
39,330
-
Tangible assets
13
5,576
-
Investments
14
175,178
-
220,084
-
Current assets
Stocks
15
-
-
Debtors
16
201,574
-
Cash in hand
351,725
2,138
553,299
2,138
Creditors
Amounts falling due within one year
17
(66,956)
-
Net current assets
486,343
2,138
Total assets less current liabilities
706,427
2,138
NET ASSETS
706,427
2,138
Funds
18
Unrestricted funds
Restricted funds
Total funds		 31.12.24
Total
funds
£
39,330
5,576
175,178
220,084
-
201,574
353,863
555,437
(66,956)
488,481
708,565
708,565
706,427
2,138
708,565		 31.12.23
Total
funds
£
37,963
10,933
164,296
213,192
311
150,045
322,519
472,875
(56,338)
416,537
629,729
629,729
629,729
-
629,729

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

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Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

BALANCE SHEET - continued 31 DECEMBER 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 09 September 2025 ............................................. and were signed on its behalf by:

............................................. 1C4B1FCD180E469... Dr A M Walker-Fraser - Trustee

The notes form part of these financial statements

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Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Purchase of intangible fixed assets
Purchase of tangible fixed assets
Purchase of fixed asset investments
Sale of intangible fixed assets
Sale of tangible fixed assets
Interest received
Net cash used in investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period		 31.12.24
£
38,839
38,839
(18,076)
(350)
-
-
174
10,757
(7,495)
31,344
322,519
353,863		 31.12.23
£
(37,824)
(37,824)
(12,632)
(3,448)
(1)
2,950
(2,950)
3,383
(12,698)
(50,522)
373,041
322,519

The notes form part of these financial statements

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Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024

1. Reconciliation of net income to net cash flow from operating activities

31.12.24 31.12.23
£ £
Net income for the reporting period (as per the Statement of Financial
Activities) 78,836 16,081
Adjustments for:
Depreciation charges 22,027 21,456
Gain on investments (10,882) (9,471)
Loss on disposal of fixed assets 214 3,946
Interest received (10,757) (3,383)
Decrease in stocks 311 517
Increase in debtors (51,528) (79,357)
Increase in creditors 10,618 12,387
Net cash provided by/(used in) operations 38,839 (37,824)
2. Analysis of changes in net funds
At 1.1.24 Cash flow At 31.12.24
£ £ £
Net cash
Cash at bank and in hand 322,519 31,344 353,863
322,519 31,344 353,863
Total 322,519 31,344 353,863

The notes form part of these financial statements

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Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. Accounting policies

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Anaphylaxis UK as an individual company and do not contain consolidated financial information as the parent of a group. The charity is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Anaphylaxis UK has one subsidiary, Anaphylaxis UK Trading Ltd. The registered office of the subsidiary is 96a High Street, Frimley, Surrey GU16 7JE. Anaphylaxis UK owns 100% of the £1 ordinary share capital of the subsidiary.

The subsidiary company carries out trading activities related to the objectives of Anaphylaxis UK. All the taxable profits of the subsidiary are paid by gift to Anaphylaxis UK and are used in the furtherance of the charity's objectives. Consequently, the total reserves of the subsidiary are its £1 ordinary share capital.

Total income and expenditure of the subsidiary in the year to 31 December 2024 were £265,313 (£2023 - £264,800), including £183,240 (2023 - £258,889) paid by gift to Anaphylaxis UK.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

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Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

1. Accounting policies - continued

Fund accounting

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Investments

Fixed asset investments are treated as a single asset, revalued each year to current market value.

2. Donations and legacies

Donations and legacies
Donations - members
Memoriam donations
Gift aid
Community fundraising & events
Charitable trusts and major donors
Corporate donations
Legacies
Individual membership
Professional membership
Other including Google Adwords
Income from subsidiary		 31.12.24
£
25,304
30,718
37,599
43,954
62,300
11,862
-
41,715
155
107,556
183,240
544,403		 31.12.23
£
27,638
19,828
27,636
46,233
20,600
7,135
501
43,876
2,443
96,733
258,889
551,512

Since 1 January 2023 a number of activities previously undertaken by Anaphylaxis UK have been carried out by its subsidiary, Anaphylaxis UK Trading Ltd. These include corporate membership, Allergywise training, product recall work, events, special projects and some other activities. All of Anaphylaxis UK Trading Ltd's surplus for the year is gifted to Anaphylaxis UK and is included in Donations and Legacies.

3. Other trading activities

31.12.24 31.12.23
£ £
Event income 40,631 15,322
Special project income 37,500 12,380
Other sundry income 361 -
Corporate sponsorship - 3,500
78,492 31,202

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continued...

Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

4.
Investment income
Dividends and interest rec'd
5.
Raising funds
Raising donations and legacies
Staff costs
Other fundraising costs
Support costs
6.
Charitable activities costs
Charitable activities
7.
Support costs
Raising donations and legacies
Charitable activities
8.
Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Hire of plant and machinery
Other operating leases
Deficit on disposal of fixed assets
Computer software amortisation		 31.12.24
£
10,757
31.12.24
£
95,753
7,311
70,729
173,793
Support
Direct
costs (see
Costs
note 7)
£
£
260,224
131,467
General
Governance
costs
costs
£
£
42,604
28,125
126,667
4,800
169,271
32,925
31.12.24
£
5,319
3,600
48,415
214
16,709		 31.12.23
£
3,383
31.12.23
£
26,269
10,650
42,337
79,256
Totals
£
391,691
Totals
£
70,729
131,467
202,196
31.12.23
£
6,554
7,705
45,246
3,946
14,902

continued...

-17-

Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

9. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

10. Staff costs

Staff costs
Wages and salaries
The average monthly number of employees during the year was as follows:
Fundraising
Charitable activities		 31.12.24
£
313,432
313,432
31.12.24
2
7
9		 31.12.23
£
305,647
305,647
31.12.23
1
7
8

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

31.12.24
31.12.23
£60,001 - £70,000
1
-
£70,001 - £80,000
1
1
2
1
11.
Comparatives for the statement of financial activities
Unrestricted
Restricted
Total
fund
funds
funds
£
£
£
Income and endowments from
Donations and legacies
551,512
-
551,512
Other trading activities
31,202
-
31,202
Investment income
3,383
-
3,383
Total
586,097
-
586,097
Expenditure on
Raising funds
79,256
-
79,256
Charitable activities
Charitable activities
496,285
-
496,285
Other
3,946
-
3,946		 31.12.24
31.12.23
£60,001 - £70,000
1
-
£70,001 - £80,000
1
1
2
1
11.
Comparatives for the statement of financial activities
Unrestricted
Restricted
Total
fund
funds
funds
£
£
£
Income and endowments from
Donations and legacies
551,512
-
551,512
Other trading activities
31,202
-
31,202
Investment income
3,383
-
3,383
Total
586,097
-
586,097
Expenditure on
Raising funds
79,256
-
79,256
Charitable activities
Charitable activities
496,285
-
496,285
Other
3,946
-
3,946		 31.12.24
31.12.23
£60,001 - £70,000
1
-
£70,001 - £80,000
1
1
2
1
11.
Comparatives for the statement of financial activities
Unrestricted
Restricted
Total
fund
funds
funds
£
£
£
Income and endowments from
Donations and legacies
551,512
-
551,512
Other trading activities
31,202
-
31,202
Investment income
3,383
-
3,383
Total
586,097
-
586,097
Expenditure on
Raising funds
79,256
-
79,256
Charitable activities
Charitable activities
496,285
-
496,285
Other
3,946
-
3,946
586,097
79,256
496,285
3,946

continued...

-18-

Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

11. Comparatives for the statement of financial activities - continued Comparatives for the statement of financial activities - continued
Unrestricted Restricted Total
fund funds funds
£ £ £
Total 579,487 - 579,487
Net gains on investments 9,471 - 9,471
NET INCOME 16,081 - 16,081
Reconciliation of funds
Total funds brought forward 613,648 - 613,648
Total funds carried forward 629,729 - 629,729
12. Intangible fixed assets
Computer
software
£
Cost
At 1 January 2024 58,302
Additions 18,076
At 31 December 2024 76,378
Amortisation
At 1 January 2024 20,339
Charge for year 16,709
At 31 December 2024 37,048
Net book value
At 31 December 2024 39,330
At 31 December 2023 37,963

continued...

-19-

Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

13. Tangible fixed assets

Tangible fixed assets
Plant and
machinery
£
Cost
At 1 January 2024 25,889
Additions 350
Disposals (3,115)
At 31 December 2024 23,124
Depreciation
At 1 January 2024 14,956
Charge for year 5,319
Eliminated on disposal (2,727)
At 31 December 2024 17,548
Net book value
At 31 December 2024 5,576
At 31 December 2023 10,933

14. Fixed asset investments

Shares in
group
Listed
undertakings
investments
£
£
Market value
At 1 January 2024
1
164,295
Revaluations
-
10,882
At 31 December 2024
1
175,177
Net book value
At 31 December 2024
1
175,177
At 31 December 2023
1
164,295		 Totals
£
164,296
10,882
175,178
175,178
164,296

There were no investment assets outside the UK.

Anaphylaxis UK holds the entire £1 share capital of its trading subsidiary Anaphylaxis UK Trading Ltd. The subsidiary began trading on 1 January 2023 and its income for the year to 31 December 2024 was £271,803 (2023 - £289,629). The subsidiary gifts its taxable profit to Anaphylaxis UK and consequently it had no reserves at 31 December 2024 other than its share capital of £1.

Listed fixed asset investments are revalued each year by the external fund managers.

continued...

-20-

Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

15.
Stocks
Finished goods
16.
Debtors: amounts falling due within one year
Trade debtors
Amounts owed by group undertakings
VAT
Prepayments and accrued income
Accrued income
17.
Creditors: amounts falling due within one year
Trade creditors
Social security and other taxes
Accruals and deferred income
Accrued expenses
18.
Movement in funds
Unrestricted funds
General fund
Restricted funds
Isle of Man Fund
TOTAL FUNDS		 31.12.24
£
-
31.12.24
£
3,890
130,512
5,571
38,686
22,915
201,574
31.12.24
£
39,262
7,739
12,050
7,905
66,956
Net
movement
At 1.1.24
in funds
£
£
629,729
76,698
-
2,138
629,729
78,836		 31.12.23
£
311
31.12.23
£
3,784
85,643
5,105
45,801
9,712
150,045
31.12.23
£
39,960
6,625
1,948
7,805
56,338
At
31.12.24
£
706,427
2,138
708,565

continued...

-21-

Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

18. Movement in funds - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 631,514 (565,698) 10,882 76,698
Restricted funds
Isle of Man Fund 2,138 - - 2,138
TOTAL FUNDS 633,652 (565,698) 10,882 78,836
Comparatives for movement in funds
Net
movement At
At 1.1.23 in funds 31.12.23
£ £ £
Unrestricted funds
General fund 613,648 16,081 629,729
TOTAL FUNDS 613,648 16,081 629,729
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 586,097 (579,487) 9,471 16,081
TOTAL FUNDS 586,097 (579,487) 9,471 16,081

continued...

-22-

Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

18. Movement in funds - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Isle of Man Fund
TOTAL FUNDS		 Net
movement
At 1.1.23
in funds
£
£
613,648
92,779
-
2,138
613,648
94,917		 At
31.12.24
£
706,427
2,138
708,565

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 1,217,611 (1,145,185 ) 20,353 92,779
Restricted funds
Isle of Man Fund 2,138 - - 2,138
TOTAL FUNDS 1,219,749 (1,145,185 ) 20,353 94,917

19. Related party disclosures

In October 2022 a subsidiary company, Anaphylaxis UK Trading Ltd, was formed. This subsidiary commenced trading in 2023. In the year to 31 December 2024 the subsidiary had income of £271,803 (2023 - £289,629). In accordance with the agreement between the two entities, the whole of Anaphylaxis UK Trading Ltd's taxable profit of £183,240 (2023 - £258,889) was paid t o Anaphylaxis UK.

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Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Income and endowments
Donations and legacies
Donations - members
Memoriam donations
Gift aid
Community fundraising & events
Charitable trusts and major donors
Corporate donations
Legacies
Individual membership
Professional membership
Other including Google Adwords
Income from subsidiary
Other trading activities
Event income
Special project income
Other sundry income
Corporate sponsorship
Investment income
Dividends and interest rec'd
Total incoming resources
Expenditure
Raising donations and legacies
Wages
Other fundraising costs
Charitable activities
Wages
Shop and activity purchases
Contractor costs
Conference and events
Special projects		 31.12.24
£
25,304
30,718
37,599
43,954
62,300
11,862
-
41,715
155
107,556
183,240
544,403
40,631
37,500
361
-
78,492
10,757
633,652
95,753
7,311
103,064
154,125
85,378
10,048
5,370
5,303
260,224		 31.12.23
£
27,638
19,828
27,636
46,233
20,600
7,135
501
43,876
2,443
96,733
258,889
551,512
15,322
12,380
-
3,500
31,202
3,383
586,097
26,269
10,650
36,919
184,957
92,745
19,695
1,636
6,343
305,376

This page does not form part of the statutory financial statements

-24-

Docusign Envelope ID: F441CA3F-C5D1-416C-A181-7B729F459E50

ANAPHYLAXIS UK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Charitable activities
Other
Loss on sale of tangible fixed assets
Support costs
General costs
Wages
Rent and rates
Computer and software costs
Telephone
Travel and subsistence
Recruitment and redundancy
Staff training
Office expenses
Stationery and printing
Postage and carriage
Professional fees
Website costs
Insurance
Irrecoverable VAT
Sundry
Bank charges
Plant and machinery
Governance costs
Wages
Accountancy and legal fees
Total resources expended
Net income		 31.12.24
£
214
35,429
3,600
48,415
1,372
3,188
18,979
5,971
229
840
591
5,572
1,583
1,981
16,506
357
2,631
22,027
169,271
28,125
4,800
32,925
565,698
67,954		 31.12.23
£
3,946
67,598
7,705
45,246
5,983
2,150
421
2,034
1,091
620
246
2,119
1,524
2,018
22,745
10,627
6,340
21,456
199,923
26,823
6,500
33,323
579,487
6,610

This page does not form part of the statutory financial statements

-25-