2021-03-31-accounts - The British Allergy Foundation

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MESSAGE FROM THE CHAIR	AND CHIEF EXECUTIVE
WHO WE ARE
ALLERGY IN THE UK
OUR VISION AND MISSION
OUR VALUES
FUNDRAISING SUPERSTARS
SERVICESTO SUPPORT THE	ALLERGIC COMMUNITY	10
CAMPAIGNS AND COMMUNICATIONS		16
ONLINE REACH		19
COLLABORATIONS AND LOBBYING		20
CLINICAL AND RESEARCH		21
CONNECTIONS AND INFLUENCE		24
CORPORATE PARTNERS		29
STRUCTURE, GOVERNANCE	AND MANAGEMENT	30
CHALLENGES AND RISKS		32
FINANCIAL REVIEW		34

			Unrestricted	Designated	Restricted	Total	Total
			Funds	Funds	Funds	2021	2020
		Notes
Income
Donations and Legacies			199,425		73,809	273,234	44,674
Other Government Grants			85,595			85.595
Income From charitable	activities		9,620			9,620	20,226
Income From trading activities:
Seal oFapproval			338,326			338,326	510,895
Renewals			621,303			621,303	589,589
Allergy Friendly Products			61,525			61,525	62,950
Agergy Awareness	Scheme		(117)			(117)	4,850
Alerts			4,325			4,325	2,608
Corporate partners			285,392		51,800	337,192	285,116
Fundraising events			19,453			19,453	38,341
Investment Income			8,770			8,770	6,262
Total Incomin Resources		8	1,633,617		125,609	1,759,226	1,565,512
EXPENDITURE
Cost oFraising Funds:
Voluntary income			157,954	5,263		163,217	241,757
Commercial trading	operations		495,175			495,175	826,900
Expenditure on charitable activities			564,005	156,531	49,290	769,826	830,715
Total resources ex ended			1,217,134	161,794	49,290	1,428,218	1,899,372
Net income l(expenditure)
Forthe year		10	416,483	(161,794)	76,319	331,008	(333,860)
Reconciliation ofFunds
Total funds brought Forward			91,665	737,095	9,600	838,360	1,172,220
Transfer between Funds		21	(219,146)	219,146
Tot Ifunds carried orwar			289,002	794,447	85,919	1,169,368	838,360

					2021		2020
				Notes	E
Fixed Assets
Intangible	Assets			15		126,851		145,755
Tangible Assets				15		22,695		30,260
Investments				16		12		12
						149,558		176,027
Current Assets
Debtors				17	252,335		420,274
Short Term	Investments			18	853,098		652,852
Stock					600
Cash at Bank and in Hand					515,702		234,033
					1,621,735		1,307,159
Creditors:		Amounts	Falling due
within one year				19	601,925		644,826
Net Current	Assets					1,019,810		662,333
Total Assets		Less Current Liabilities				1,169,368		838,360
Net assets						1,169,368		838,360
Funds
Restricted				20		85,919		9,600
Unrestricted				21		1,083,450		828,760
Total funds						1,169,368		838,360

		Notes	Group
			2021	2020
Cash inAow/(outAow) from operating activities		24	473,146	(82,671)
Cash inAow From investing activities
Interest income			8,770	6,262
Cash used in investing activities
Purchase ofAxed assets				(38,311)
Increase in term deposit accounts			(200,246)	(52,852)
Net cash (outAows) from investing activites			(191,476)	(84,901)
Increase/(decrease) in cash and cash equivalents	in the year		281,670	(167,572)
Cash and cash equivalents at 1 April 2020			234,033	401,605
Total cash and cash equivalents at 31March 2021			515,702	234,033
Cash and cash equivalents consists oF:
Cash at bank and in hand			515,702	234,033
Cash and cash equivalents at31March 2021			515,702	234,033

The consolidated statement of	The consolidated statement of	The consolidated statement of	Financial activities includes the results oFAllergy Research Limited	Financial activities includes the results oFAllergy Research Limited	Financial activities includes the results oFAllergy Research Limited	one ofthe	Charity's	wholly
owned subsidiaries		which operates the trade activities oFthe group including			the Seal oFApproval,	training,	Allergy Aware Scheme
and an allergy alert		service.
The summary	Financial performance			oFthe Charity alone is:
						2021		2020
Income						396,641		109,251
Service charge From		asubsidiary	company			300,000		300,000
GiFt aid from	a subsidiary company					851,332		660,713
						1,547,973		1,069,964
Expenditure	on Fund raising					86,932		52,764
Expenditure	on trading					228,808		355,952
Expenditure	on charitable activities					739,430		862,241
						1,055,171		1,270,957
Net income						492,802		(200,993)
Total Funds brought		Forward				950,046		1,151,039
Total Funds	carried	Forward				1,442,848		950,046
Income From donation and legacies
						2021		2020
Gifts						108,234		44,674
Legacies						165,000
						273,234		44,674

					2021	2020
Government	Grants - Coronavirus Job Retention Scheme				85,595
					85,595
The income From government			grants was E85,595unrestricted	(2020:Enil) and	Enil restricted (2020:Enil).
Income From charitable		activities
					2021	2020
Income from	translation	cards			326	19,230
Fees received					9,294	92
AFI1(late marketing						904
					9,620	20,226

		2021	2020
Turnover		1,362,554	1,456,008
Cost ofsales and administration	costs	(511,253)	(795,548)
Interest income		31	253
Net profit		851,332	660,713
Amount gift aided to the charity		(851,332)	(660,713)
Retained in subsidiary
The assets and liabilities oFthe	subsidiary were:
Fixed assets		3,695	4,467
Current assets		614,987	566,463
Current liabilities		(597,497)	(549,747)
Total net assets		21,186	21,183
Share capital
ProFit and loss reserve		21,184	21,181
		21,186	21,183

Turnover
			2021	2020
Turnover	split	geographically:
		United Kingdom	936,876	565,389
		The Rest ofthe World	813,580	991,123
			1,750,456	1,556,512

										2021	2020
	This is stated after charging:									E	E
	Operating	leases - office								71,214	75,738
	Operating	leases -equipment								10,560	9,789
	Auditors fees									10,350	11.794
11.	Analysis ofstaff costs,			Trustees expenses and the			costofkey management	personnel
										2021	2020
										E	E
	Salaries and wages									633,171	757,939
	Redundancy	costs								18,032
	Social security costs									58,144	69,584
	Pension costs									19,267	23,627
	Number oF	employees'		with emoluments,		as defined	For tax purposes, that amounted		to	over E60,000 in	the year.
										2021	2020
	E70,000to	F79,999								1
	E60,000to	E69,999								1
	The average monthly		head count was 23			stafF(2020	= 28)and the average number		oFFull time equivalent		employees
	(FTE)during	the year	were as follows:
										2021	2020
										Number	Number
		Charitable			activities					13	15
		Generating			funds					6	9

						2021	2020
Fees	payable	to the charity's	auditors	for the audit oFthe charity's	annual accounts	6,135	6,392
Fees	payable	to the charity's	auditors	Forother services:
		Audit oFthe charity's subsidiaries				4,215	2,901
		Other services					2,500
						10,350	11,794

Intangib	le Axed assets
				Group		Charity
				2021	2020	2021	2020
						E	f.
	Website and development		costs
	Cost
	At 1 April 2020			233,905	215,072	229,349	210,516
	Additions				18,833		18,833
	Disposals
	At 31March 2021			233,905	233,905	229,349	229,349
	Amortisation
	At 1 April 2020			88,150	63,647	86,797	62,749
	Charge Forthe year			18,904	24,503	18,449	24,048
	On disposals
	At 31March 2021			107,055	88,150	105,245	86,797
	Net book value
	At 31 March 2021			126,850	145,755	124,104	142,552
	At 31March 2020			145,755	151,425	142,552	147,767
Tangible	Fixed assets
				Group		Charity
				2021	2020	2021	2020
					f.		f.
	0%ceFurniture	and equipment
	Cost
	At 1 April 2020			135,574	116,095	120,517	101,038
	Additions				19,479		19,479
	Disposals
	At 31 March 2021			135,574	135,574	120,517	120,517
	Depreciation
	At 1 April 2020			105,313	97,910	91,521	84,482
	Charge Forthe year			7,565	7,403	7,249	7,039
	On disposals
	At 31 March 2021			112,878	105,313	98,770	91,521
	Net book value
	At 31 March 2021			22,695	30,261	21,747	28,996
	At 31 March 2020			30,260	18,185	28,996	16,556

Unrestricted Funds - 2020/2021
	As at 1stApril 2020	Surplus/Deficit 2020/21	For	Expenditure	Transfers	As at31stMarch 2021
	E	E			E	E
General free reserve	70,482	416,483			(219,146)	267,819
Designated:
Fixed assets reserve	28,996				(7,250)	21,746
Allergy UKnurses project	186,616			(108,618)	(77,998)
CRM/Digital Media reserve	50,000			(43,810)	15,000	21,190
Contingency Fund	466,220					466,220
Fundraising reserve	5,263			(5,263)	50,000	50,000
Board Project reserve				(4,103)	4,103
Shout Out to Allergy reserve					50,000	50,000
Resource Building reserve					100,291	100,291
Project Delivery reserve					75,000	75,000
ITreserve					10,000	10,000
Total Charity Reserves	807,577	416,483		(161,794)		1,062,266
Allergy Research Ltd	21,183					21,183
Total Group Reserves	828,760	416,483		(161,794)		1,083,449

Unrestricted	Funds
		As at 1stApril 2019	Surplus/Deficit 2019/20	For	Expenditure	Transfers	As at31stMarch 2020
		E	E			E	f.
General Free reserve		85,227	(174,293)			159,548	70,482
Designated:
Fixed assets	reserve	16,556				12,440	28,996
Allergy UK nurses project		212,260			(46,686)	21,042	186,616
CRM/Digital	Media reserve	200,000				(150,000)	50,000
Contingency	Fund	600,694				(134,474)	466,220
Fundraising	reserve				(86,181)	91,444	5,263
Total Charity	Reserves	1,114,737	(174,293)		(132,867)		807,577
Allergy Research Ltd		21,183					21,183
Total Group	Reserves	1,135,920	(174,293)		(132,867)		828,760

	As at 31M	arch 2021
		General	Fixed	Contingency	Fd. Fundraising		Shout Out to Allergy	Resource Suilding	project Delivery	IT	Restricted	Total
		Reserves	Assets	Fund	Reserve	Reserve	Reserve	Reserve	Reserve	Reserve	Funds	Funds
Tangible	Fixed assets	127,812	21,746									149,558
Current	assets	743,350		466,220	21,190	50,000	50,000	100,291	75,000	10,000	85,919	1,601,969
Current	liabilities	(582,160)										(582,160)
Net assets at 31 March 2021		289,002	21,746	466,220	21,190	50,000	50,000	100,291	75,000	10,000	85,919	1,169,368

As at31March 202	0
	General	Fixed	Contingency	Nurses	CRM	Fundraising		Restricted	Total
	Reserves	Assets	Fund	Reserve	Reserve		Reserve	Funds	Funds
			E	E	E		E	E
Tangible fixed assets	147,031	28,996							176,027
Current assets	589,460		466,220	186,616	50,000		5,263	9,600	1,307,159
Current liabilities	(644,826)								(644,826)
Net assets at 31 March 2020	91,665	28,996	466,220	186,616	50,000		5,263	9,600	838,360