##
##
|||||||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||||
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||||Unrestricted|Restricted|Total|Tota|I|
|---|---|---|---|---|---|---|---|
||||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|
##
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##
||||||||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||||
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##
|||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|
|18.|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|
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|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|
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|||||||||||||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|
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||||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|
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