2022-03-31-accounts - The British Allergy Foundation

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						Page
Reference and administrative			details ofthe Charity,	its Trustees	and advisers
Trustees' report						2-13
independent	auditors'	report	on the financial statements			14-18
Consolidated	statement	of financial activities				19
Consolidated	balance sheet					20
Charity balance sheet						21
Consolidated	statement	ofcash flows				22
Notes to the	financial statements					23-45

Trustees			Ms L Pritchard,	Chair
			Mrs A Tharani, Vice Chair
			Mr R Daby
			Mr R Dudley-Southern		MBE
			Mr P Frampton	(appointed		29 September 2022)
			Dr B Hewitt
			Mr J Redding
			Dr G Stiefel
			Mrs SStoneham	(resigned		30 September 2021)
			Professor S H Arshad		(resigned 30 September 2021)
Company	registered
number			04509293
Charity registered
numbers			1094231 and SC039257
Registered		office	Planwell House
			LEFA Business	Park
			Edgington Way
			Sidcup
			Kent
			DA14 5BH
Company	secretary		C Jones
Chief executive officer			C Jones
Independent		auditors	Kreston Reeves	LLP
			Chartered Accountants
			Statutory Auditor
			37St Margaret's	Street
			Canterbury
			Kent
			CT1 2TU

			Unrestricted	Restricted	Total	Tota
			funds	funds	funds	funds
			2022	2022	2022	2021
		Note	5		E	E
Income from:
Donations and legacies			62,352	14,669	77,021	358,829
Charitable activities			2,237		2,237	9,620
Other trading activities			1,569,234		1,569,234	1,382,007
Investments			2,043		2,043	8,770
Total income			1,635,866	14,669	1,650,535	1,759,225
Expenditure on:
Raising funds		7	397,998	60,319	458,317	288,036
Charitable activities		8	1,244,055	1,830	1,245,885	1,140,182
Total expenditure			1,642,053	62,149	1,704,202	1,428,218
Net (expenditure)/income			(6,187)	(47,480)	(53,667)	331,008
Transfers between	funds	20	23,350	(23,350)
Net movement in	funds		17,163	(70,830)	(53,667)	331,008
Reconciliation of	funds:
Total funds brought	forward		1,083,447	85,919	1,169,366	838,358
Net movement in funds			17,163	(70,830)	(53,667)	331,008
Total funds carried forward			1,100,610	15,089	1,115,699	1,169,366

			Note		2022f		2021
Fixed assets
Intangible assets			13		128,226		124,104
Tangible assets			14		26,719		21,747
Investments			15		16		12
					154,961		145,863
Current assets
Stocks			16	761		600
Debtors			17	381,879		176,009
Investments			18	460,000		853,098
Cash at bank and	in	hand		283,097		70,798
				1,125,737		1,100,505
Creditors: amounts		falling due within one
year			19	(186,180)		(98,183)
Net current assets					939,557		1,002,322
Total net assets					1,094,518		1,148,185
Charity funds
Restricted funds			20		15,089		85,919
Unrestricted funds			20		1,079,429		1,062,266
Total funds					1,094,518		1,148,185

							2022	2021
						Note	6
Cash flows from operating		activities
Net cash (used in)/provided	by operating		activities			23	(27,363)	472,836
Cash flows from investing		activities
Interest received							2,025	8,770
Purchase of intangible assets							(23,759)
Purchase oftangible fixed assets							(13,114)
Purchase of investments							(4)
Decrease/(increase) in short		term deposit	accounts				393,098	(200,246)
Net cash provided by/(used		in) investing		activities			358,246	(191,476)
Change in cash and cash	equivalents		in	the year			330,883	281,360
Cash and cash equivalents	at the beginning			ofthe year			515,393	234,033
Cash and cash equivalents		at the end	ofthe year			24	846,276	515,393
The notes on pages 23 to 45		form part of	these financial		statements

		Unrestricted	Restricted	Total
		funds	funds	funds
		2022	2022	2022
		E	E	E
Donations		34,977		34,977
Legacies		16,375		16,375
Grants		11,000	14,669	25,669
		62,352	14,669	77,021
		Unrestricted	Restricted	Total
		funds	funds	funds
		2021	2021	2021
		E	E	E
Donations		34,425	73,809	108,234
Legacies		165,000		165,000
Government	grants	85,595		85,595
		285,020	73,809	358,829

							Unrestricted	Total	Total
							funds	funds	funds
							2022	2022	2021
							E	E	E
	Sale oftranslation			cards			1,982	1,982	326
	Affiliate marketing						5	5
	Fees received						250	250	9,294
							2,237	2,237	9,620
5.	Income from other				trading	activities
	Income from fundraising					events
							Unrestricted	Total	Total
							funds	funds	funds
							2022 E	2022 E	2021f
	Fundraising	events					20,298	20,298	19,453
	Income from trading				subsidiary
							Unrestricted	Total	Total
							funds	funds	funds
							2022	2022	2021
							E	E
	Seal ofapproval						479,602	479,602	339,859
	Renewals						642,675	642,675	621,370
	Allergy Friendly		Products				61,650	61,650	59,925
	Corporate	partners					355,819	355,819	337,192
	Alerts						3,725	3,725	4,325
	Allergy Awareness			Scheme			5,465	5,465	(117)
							1,548,936	1,548,936	1,362,554

		Unrestricted	Total	Total
		funds	funds	funds
		2022f	2022 6	2021 E
Interest	received	2,043	2,043	8,770

		Unrestricted	Restricted	Total
		funds	funds	funds
		2022f	2022 6	2022 6
Direct costs		8,845	60,319	69,164
Professional	fees	5,425		5,425
		14,270	60,319	74,589

		Unrestricted	Total
		funds	funds
		2021	2021
		6	F
Direct costs		71,520	71,520
Professional	fees	5,263	5,263
		76,783	76,783

		Unrestricted	Total	Total
		funds	funds	funds
		2022	2022	2021
		E	F
Fundraising	expenses	30,396	30,396

Unrestricted	Total	Total
funds	funds	funds
2022	2022	2021
F.	E	E
353,332	353,332	211,253

			Unrestricted	Restricted
			funds	funds	Total
			2022	2022	2022
			E	F	F
Charitable	activities		1,244,055	1,830	1,245,885
			Unrestricted	Restricted
			funds	funds	Total
			2021	2021	2021
			F
Charitable	activities		1,090,892	49,290	1,140,182
Analysis	of expenditure	by activities
			Activities
			undertaken	Support	Total
			directly	costs	funds
			2022	2022	2022
			E	F
Charitable	activities		878,440	367,445	1,245,885
			Activities
			undertaken	Support	Total
			directly	costs	funds
			2021	2021	2021
Charitable	activities		844,617	295,565	1,140,182

9.	Charitable activities Charitable activities Analysis of expenditure by activities

			Total	Total
			funds	funds
			2022f	2021 F
Staff costs			757,225	728,614
Communications			101,521	12,106
Other direct		costs	19,694	103,897
			878,440	844,617
Analysis	of	support costs
			Total	Total
			funds	funds
			2022 8	2021f
Premises			140,063	122,571
Communications			3,261	4,309
Legal &	professional		50,079	(71)
General	office expenses		119,679	123,469
Depreciation			27,779	26,469
Financial	charges		13,122	2,463
Governance		costs	12,250	16,355
Trustee	meetings		1,212
			367,445	295,565

				Group	Group	Charity	Charity
				2022	2021	2022	2021
				6			6
Wages and	salaries			670,528	651,203	670,528	651,203
Social security costs				62,979	58,144	62,979	58,144
Contribution	to defined	contribution	pension
schemes				23,718	19,267	23,718	19,267
				757,225	728,614	757,225	728,614

	Group	Group	Charity	Charity
	2022	2021	2022	2021
	No.	No.	No.	No.
Headcount	23	23	23	23

		Group	Group	Charity	Charity
		2022	2021	2022	2021
		No.	No.	No.	No.
Charitable	activities	12	13	12	13
Generating	funds	7	6	7	6
		19	19	19	19

		CRM
		Development
	Website	Costs	Total
	6	F	6
Cost
At 1 April 2021	83,343	150,562	233,905
Additions	23,759		23,759
At 31 March 2022	107,102	150,562	257,664
Amortisation
At 1 April 2021	59,136	47,918	107,054
Charge for the year	4,581	15,512	20,093
At 31 March 2022	63,717	63,430	127,147
Net book value
At 31 March 2022	43,385	87,132	130,517
At 31 March 2021	24,207	102,644	126,851

		CRM
		Development
	Website	Costs	Total
			F
Cost
At 1 April 2021	78,787	150,562	229,349
Additions	23,759		23,759
At 31 March 2022	102,546	150,562	253,108
Amortisation
At 1 April 2021	57,327	47,918	105,245
Charge for the year	4,581	15,056	19,637
At 31 March 2022	61,908	62,974	124,882
Net book value
At 31 March 2022	40,638	87,588	128,226
At 31 March 2021	21,460	102,644	124,104

		Computer &
	Furniture &	office
	fittings f	equipment 6	Total 5
Cost or valuation
At 1 April 2021	50,097	85,477	135,574
Additions	11,814	1,300	13,114
At 31 March 2022	61,911	86,777	148,688
Depreciation
At 1 April 2021	45,342	67,536	112,878
Charge for the year	3,650	4,729	8,379
At 31 March 2022	48,992	72,265	121,257
Net book value
At 31 March 2022	12,919	14,512	27,431
At 31 March 2021	4,755	17,941	22,696

			Computer &
		Furniture &	office
		fittings	equipment	Total
		E	E	E
	Cost or valuation
	At 1 April 2021	50,097	70,420	120,517
	Additions	11,814	1,300	13,114
	At 31 March 2022	61,911	71,720	133,631
	Depreciation
	At 1 April 2021	45,342	53,428	98,770
	Charge for the year	3,650	4,492	8,142
	At 31 March 2022	48,992	57,920	106,912
	Net book value
	At 31 March 2022	12,919	13,800	26,719
	At 31 March 2021	4,755	16,992	21,747
15.	Fixed asset investments
				Investments
				in
				subsidiary
				companies
	Group			E
	Cost or valuation
	At 1 April 2021			10
	Additions			4
	At 31 March 2022			14

Principal sub	Principal sub	sidiaries	sidiaries	sidiaries	sidiaries
The following		were subsidiary				undertakings	of the Charity:
Names						Company	Registered office or	Class of	Holding	Included	in
						number	principal place of business	shares		consolidation
Allergy	Research		Ltd			03550847	Planwell House I efa	Ordinary	100%	Yes
							Business Park, Edgington
							Way, Sidcup, Kent, DA14
							5BH
Allergy	UK Ltd (Dormant)					06302734	Planwell House Lefa	Ordinary	100%	No
							Business Park, Edgington
							Way, Sidcup, Kent, DA14
							5BH
Allergy	Aware	Scheme		I	td	06300759	Planwell House Lefa	Ordinary	100%	No
(Dormant)							Business Park, Edgington
							Way, Sidcup, Kent, DA14
							5BH
Allergy	England		Ltd (Dormant)			08494679	Planwell House I efa	Ordinary	100%	No
							Business Park, Edgington
							Way, Sidcup, Kent, DA14
							5BH
Allergy	Scotland		Ltd			SC447980	272 Bath Street, Glasgow,	Ordinary	100%	No
(Dormant)							G2 4JR
Allergy	Europe	Ltd (Dormant)				08695950	Planwell House Lefa	Ordinary	100%	No
							Business Park, Edgington
							Way, Sidcup, Kent, DA14
							5BH
Allergy	Northern		Ireland		Ltd	NI679729	58, Antrim Enterprise	Ordinary	100%	No
(Dormant)							Agency, Unit 19Greystone
							Road, Antrim, County
							Antrim, Northern ireland,
							BT41 1JZ
Allergy	Wales	Ltd (Dormant)				13459606	International House, 10	Ordinary	100%	No
							Churchill Way, Cardiff,
							United Kingdom, CF10
							2HE

	Names						Income Expenditure	Income Expenditure	Net assets
							F	E	E
	Allergy	Research		Ltd			1,548,954	(1,548,954)	21,183
	Allergy	UK Ltd (Dormant)							2
	Allergy	Aware Scheme Ltd (Dormant)							2
	Allergy	England	Ltd (Dormant)						2
	Allergy	Scotland		Ltd (Dormant)					2
	Allergy	Europe Ltd (Dormant)							2
	Allergy	Northern		Ireland	Ltd (Dormant)				2
	Allergy	Wales Ltd (Dormant)							2
16.	Stocks
						Group	Group	Charity	Charity
						2022 E	2021f	2022 E	2021 E
	Goods for resale					761	600	761	600
17.	Debtors
						Group	Group	Charity	Charity
						2022	2021	2022	2021
						E		E	E
	Due within one year
	Trade debtors					308,929	193,016	40,993	6,754
	Amounts	owed by		group undertakings				270,606	112,054
	Other debtors					7,470	3,383	2,175	1,700
	Prepayments and			accrued	income	71,855	61,491	68,105	55,501
						388,254	257,890	381,879	176,009

Current asset investments
	Group	Group	Charity	Charity
	2022	2021	2022	2021
	E	F	E	E
Short term deposits	460,000	853,098	460,000	853,098

							Group	Group	Charity	Charity
							2022	2021	2022	2021
							E	E	E	E
Trade creditors							119,228	130,888	23,794	59,113
Other taxation		and		social security			61,711	47,194	22,822	4,683
Other creditors							985		985
Accruals	and deferred				income		555,630	429,090	138,579	34,387
							737,554	607,172	186,180	98,183
							Group	Group	Charity	Charity
							2022	2021	2022	2021
								E	E
Deferred	income at			1 April 2021			315,220
Resources deferred				during the year			408,184	315,220	96,899
Amounts	released		from previous			periods	(315,220)		(78,875)
Deferred	income at 31 March 2022						408,184	315,220	18,024

							Balance at
			Balance at 1			Transfers	31 March
			April 2021 f	Income 6	Expenditure	in/out	2022 E
Unrestricted funds
Designated funds
Awareness Campaign		Reserve	50,000		(44,880)		5,120
Resource Building	Reserve		100,291				100,291
IT Reserve			10,000				10,000
Fundraising Reserve			50,000		(7,438)		42,562
Fixed Asset Fund			21,747		(8,142)	13,115	26,720
Contingency Fund			466,220				466,220
Project Delivery Reserve			75,000				75,000
Public Affairs Campaign
Reserve					(33,605)	50,000	16,395
Digital Media Reserve			21,190	650	(6,636)	(409)	14,795
			794,448	650	(100,701)	62,706	757,103
General funds
General Free Reserve			267,818	1,635,216	(1,541,352)	(39,356)	322,326
Allergy Research	Limited		21,181				21,181
			288,999	1,635,216	(1,541,352)	(39,356)	343,507
Total Unrestricted	funds		1,083,447	1,635,866	(1,642,053)	23,350	1,100,610
Restricted funds
HCP Scotland Training		Fund	600		(180)		420
Digital Media			25,000		(1,650)	(23,350)
Over The Wall - Camp		in the
Cloud			1,719		(1,719)
Research Project			58,600		(58,600)
Novartis				13,261			13,261
Global Skin				1,408			1,408
			85,919	14,669	(62,149)	(23,350)	15,089
Total offunds			1,169,366	1,650,535	(1,704,202)		1,115,699

Statement of fun	ds -	prior year
							Balance at
			Balance at			Transfers	31 March
			1 April 2020	Income	Expenditure	in/out	2021
						6
Unrestricted funds
Designated funds
Awareness Campaign		Reserve				50,000	50,000
Resource Building	Reserve					100,291	100,291
IT Reserve						10,000	10,000
Fundraising Reserve			5,263		(5,263)	50,000	50,000
Fixed Asset Fund			28,996			(7,250)	21,746
Contingency Fund			466,220				466,220
Project Delivery Reserve						75,000	75,000
Digital Media Reserve			50,000		(43,810)	15,000	21,190
Board Project Reserve					(4,103)	4,103
Allergy UK nurses	project		186,616		(108,618)	(77,998)
			737,095		(161,794)	219,146	794,447
General funds
General Free Reserve			70,482	1,633,617	(1,217,134)	(219,146)	267,819
Allergy Research	Limited		21,181				21,181
			91,663	1,633,617	(1,217,134)	(219,146)	289,000
Total Unrestricted	funds		828,758	1,633,617	(1,378,928)		1,083,447
Restricted funds
HCP Scotland Training		Fund	600				600
Digital Media				25,000			25,000
Over The Wall - Camp		in the
Cloud				1,719			1,719
Research Project			9,000	49,600			58,600
National Lottery -	Helpline costs			49,290	(49,290)
			9,600	125,609	(49,290)		85,919
Total offunds			838,358	1,759,226	(1,428,218)		1,169,366

Analysis	ofnet assets between	funds	- current year
				Unrestricted	Restricted	Total
				funds	funds	funds
				2022	2022	2022
				F	6
Tangible	fixed assets			27,431		27,431
Intangible	fixed assets			130,517		130,517
Fixed asset investments				14		14
Current assets				1,680,202	15,089	1,695,291
Creditors	due within one year			(737,554)		(737,554)
Total				1,100,610	15,089	1,115,699
Analysis	of net assets between	funds	- prior year
				Unrestricted	Restricted	Total
				funds	funds	funds
				2021	2021	2021
					8
Tangible	fixed assets			22,696		22,696
Intangible	fixed assets			126,851		126,851
Fixed asset investments				10		10
Current assets				1,541,062	85,919	1,626,981
Creditors	due within one year			(607,172)		(607,172)
Ttl				1,083,447	85,919	1,169,366

												Group	Group
												2022	2021
												8
Net (expenditure)/income				for		the	year	(as	per	Statement	of Financial
Activities)												(53,667)	331,008
Adjustments	for:
Depreciation	charges											8,379	7,565
Amortisation	charges											20,093	18,904
Interest received												(2,025)	(8,770)
Increase in stocks												(161)	(600)
Decrease/(increase)			in debtors									(130,364)	162,384
Increase/(decrease)			in creditors									130,382	(37,655)
Net cash (used in)/provided						by operating		activities				(27,363)	472,836
Analysis of	cash	and cash			equivalents
												Group	Group
												2022	2021
												8
Cash in hand												846,276	515,393
Analysis of	changes		in net		debt
											At 1 April		At 31 March
											2021	Cash flows f	2022
Cash at bank	and	in	hand								515,393	330,883	846,276
Liquid investments											853,098	(393,098)	460,000
											1,368,491	(62,215)	1,306,276

			Group	Group	Charity	Charity
			2022	2021	2022	2021
			F
Not later than		1 year	120,317	118,107	120,317	118,107
Later than	1 year and not later than 5years		110,905	213,617	110,905	213,617
			231,222	331,724	231,222	331,724