2025-03-31-accounts

Registered number: 04509293 Charity numbers: 1094231 & SC039257 The British Allergy Foundation (A company limited by guarantee) Trustees. report and financial statements For the year ended 31 March 2025 AECTOE68 0911012025 COMPANIES HOUSE A04

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The Brilish Allergy Foundation (A company limited by guarantee) Contents Page Réference and admlnistrallve details of the Charity, its Trust••s and advisers Trustees, report 2-20 Independent auditors, report on th• financial statements 21-25 ConsolSdated $tat•m•nt of Ilnancl•l actlvftl•$ 26 Consolldated balance sheet 27 Charlty balanc• sheet 28 Consolldated statement of cash flows 29 Notes to the flnancial statements 30-56

The Brltlsh Allergy Foundat5on (A company limited by guarantee) Referènce and administrative details of the Charity. its Trusteès and advisers For the year ended 31 March 2025 Trustees Mr P Frampton, Chair Mrs A Tharani, Vice Chair Mr R Daby Dr G Stiefel Dr S Kayode Ms R Oldroyd Ms L Pritchard {resigned 26 September 2024) Ms K Sykes (resigned 2 April 2024) Ms E Withers Ms S Devlin Company reglstered number 04509293 Charlty r•glst•r•d numbers 1094231 and SC039257 Reglstered office London House Business Centre Thames Road cra￿Ord Dartford England DA14SL Company secretsry P Tumbull Chief •xecutlv• offic•r S mi￿$ Independent audltorn Kreston Reeves LLP Chartered Accountants Statutory Auditor 37 St Margaret's Straet Canterbury Kent CT12TU Page 1

The Britlsh Allergy Foundation (A company limited by guarantee) Truslees. report For the year ended 31 March 2025 The Truste8s present their annual r8POrt together with the audited flnancial statements of Ihe Charity for April 2024 to 31 March 2025. The Annual report serves the purposes of a Trustees, and directors, report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements. the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice {SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and RepubliG of Ireland (FRS102) (effective 1 January 2019). Since the group and the Charity qualify as small under section 383 ofthe Companies Act 2006. the Group strategic report required of mediurn and largé companies under the Companies Act 2006 (Strategic Report and Directors, Report) Regulations 2013 has been omitted. The group and the Charlty also trade under the name Allergy UK. Objectlves and activities . Pollcles and obJectlv•A The Charitable Objects for the charlty are: 3.1 To raise public awareness around allergy and the causes of anaphylaxis. 3.2 To produce reliable information and education in the community for the management and prevention of all allergic reactions, including anaphylaxis. 3,3 To provide support In Ihe community to all those affected by allergy. covering all manifestallons of allergy to reduce risk of serious allerglc reaction (anaphylaxis). This support extends to bereaved families. 3.4 To promote research into the cause and care for all allergic conditions, including those that cause anaphylaxis, in order to improve health and quality of life for people living with allergy and associated diseases. 3.5 To increase the profile of and advocacy for all allergic conditions. including the seriousness of anaphylaxis, providing advice and representation to government. industry, and other organisalions, and being a conduit for information and research for a range of expert and patient stakeholders. 3.6 To campaign for policy and legislative changes to improve the lives of all people living with allergy, including those who live wilh the risk of anaphylaxis. In setting objectives and planning for activities, the Trustees have glven due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit.. running a charity {PB2)'. Page 2

The British Allergy Foundation IA company Ilmlted by guarantee) Trustees. report (contlnued) For the year end•d 31 March 2025 A¢hlevements and performance . Ma5n achlevements of the Charity Allergy UK: Supportlng Everyone Affected by Allergy Allergy UK is the leading UK charity SuppO￿.ng people living with all types of allergic diSeas￿1ndudlng respiratory. skin, food, eye, venom, and drug allergies, as well as anaphylaxis. We provide trusted, evidence- based information. advice. and support to individuals, families, and communities affected by allergy. Our Vlslon: No one should die from allergy. We are committed to saving lives by raising awareness, improving understanding. and advocating for better care and recognition of allergic disease. Our Mlsslon.. Ev•ryone In the UK takes allergy serlously. Through our campaign'lt's Time to Take Allergy Seriously," we aim to shift the burden from individuals to a shared public responsibility-engaging government. heallhcare, educatlon. and businesses in creating a safer, more informed society. Our Values: Committed to the allergic community Effective in making a real difference Collaborative in achieving shared goals Respectful of all expertise Transparent in our actions Listening to those we serve Our Goals: Research: Stay at the forefront of allergy knowledge Empower: Equip people wilh tools to manage their condition Educate: Raise public awareness of allergy's impacl Influence: Drive change in pollcy and practice Look5ng Ahoad: In late 2025, Allergy UKwill launch a bold new strategy lo further our misslon. This strategy will focus on deepenlng our irnpact through stronger partnerships, enhanced public engagement, and systemic chang￿enSuring allergy is recognised as a serious health issue across all sectors of society. Using Research and Insight to Infonn Servlce Delivery At Allergy UK. research and insight are at the heart of how we design and deliver our services. Throughout 2024125, we gathered data from helpline interactions. clinical seniice feedback. patient surveys, and national consultations to better understand the evolving needs of the allergic community. These insights directly shaped the development of new resources. informed our campaigning priorities, and guided the expansion of services such as our nurse-led eczema clinic and dietitian support. By listening to lived experiences and analysing trends in allergy care. we ensure that our services remain responsive, evidence-based, and impactful-helping us reach more people. more effectively, every year. Page 3

The Brltlsh Allergy Foundation (A company limlted by guarantee) Truste•s' report (contlnued) For the year ended 31 March 2025 Achlovements and porforfflanc• (contlnuod) Hlghlights of applylng r•search to 80rvlc•s: Understanding Preventable Deaths In Chlldren In December 2024, Allergy UK contributed to a landmark report by the National Child Mortality Database (NCMD). examining child deaths in England due to asthma and anaphylaxis between April 2019 and March 2023. Commissioned by the Healthcare Quality Improvement Partnership (HQIP), the report identified modifiable factors that could prèvent future deaths and issued critical recommendations for policymakers and healthcare providers. These findings directly informed our 18-month "I Wish l Knew" campaign starting In April 2025. whlch focuses on early intervention and prevention. Championing Patient Volc• In Immunotherapy Research Allergy UK continues to play a key role in the BSACI Registry for Immunotherapy {BRIT)-the UK'S only national database tracking allergen immunotherapy, including for peanut allergy. With over 3.500 participants across 74 sites, BRIT collects vital data on treatment outcomes, access, and patient experiences. As a founding patient representative, Allergy UK ensures the patient voice is embedded throughout the registry's development and use. We highlight disparities in access. identify service gaps, and use insights to shape our campaigns and service delivery. BRIT is a vital tool for improving the safely, accessibility, and effectiveness of allergy treatments-and for driving systemic change in allergy care. Looking Ahead As we prepare to launch our new strategy at tha end of 2025, research and evidence will rernain Central to Our work. We will continue to ensure that the Ilved experiences of people with allergles Inform national policy. clinical practlce, and public understandlng. Allergy UK- Program•s Our Helpllne: A Llfellne forthe Allorgy Communlty In 2024125, Allergy UK'S Helpline experlenced a significant 440/0 increase In demand, supporting over 10,000 contacts a powerful reflection of the growing need for trusted allergy support. The service responded to 5,435 calls (up 640/0), 1,029 emails. and nearly 1,400 webchats. offering vital guidance and reassurance to individuals and families navigating allergic conditions. Adults made up the majority of contacts (560/.), with food allergy, indoor allergies, and eczema being the mosl common concerns. While child-related enquiries saw.a slight decline. the Helpline remained a crucial source of support for parents managing complex allergy journeys. This year also saw the introduction of Ecwid, a new contact channel linked to our translation card platform, which generated 1.356 additional interactions-demonstrating how digital tools are expanding our reach. Our Helpline continues to be a cornerstone of our mission to empower. infomi. and support everyone affected by allergy in tho UK. To offer the services we do through the helpline could not be possible without the funding recelved from the National Lottery, Nutricia Pharmaceutical and Garfield Weston. We also extend our gratitude to our Health Advisory Board for their dedication in providlng external cllnlcal support for calls recelved through. Page 4

The British Allergy Foundation (A company Ilmited by guarantee) Trustees, report {continued) For the year ended 31 March 2025 Achi•v•ments and perfomiance (continued) Specialist Clinics: Supporting Families wlth Expert Car• Dl•tltlan Servl¢•s Allergy UK'S dietilian-led services Gontinue to be a vital support for families navigating food allergies. In 2024125, both our external and in-house dietitian clinics provided personalised, evidence-based advice to hundreds of families across the UK. Th& external diatitian servic8, now in its 1 Oth year, deliver8d 233 appointments-an 180/0 Increase from the previous year. Staffed by 11 specialist dietitians. the service offers interim support for families awaiting NHS care. with each consultation followed by a detailed report for both the family and their GP. The in-house dietitian service provided 65 appointmenls, focusing on those who fall outside the criteria for the external service. It offers one-off consultations to adults and parents of children with suspected or diagnosed food allergles. helping to bridge gaps in NHS provisSon and reduce anxlety around nutrition and allergy management. Feedback from both services highlights their transformative impact-empowering families, improving health outcomes, and reducing stress during critical stages of allergy care. Nurs•-L•d Ecz?m• Cllnlc Now in its second year. the nurse-led eczema clinic supported 82 families with persistent and problematic eczema. Developed in response to rising demand and long NHS wait times, the clinic offers timely, expert advice from specialist nurses. Each family receives a personalised care plan and a GP letter with treatment recommendations. The clinic plays a key role in early intervention-especially important as early-onset eczema Can be a precursor to food allergies. Referrals come from Allergy UK'S dietitian services and Helpline, dernonstrating the strength of our integrated care model. Together, these clinics exemplify Allergy UK'S commitrnent to ensuring no one faces allergy alone. "It's truly changed th6 trajectory of ourjourney wlth my daughtèr's allergies. The dietitlan made a slgnlficant Impact in our lives and helped reduce the stress of navigating referrals. l am very graleful for the support." Youth Engagement: Empowerlng the Next Generatlon In 2024125, Allergy UK'S Youth Forum continued lo grow as a vltal platform for young people living with allergies to connect, share experiences, and influence change. With 10 active members and monthly meetings, the forum provided a safe, inclusive space for peer support and open discussion on topics such as mental health, travel, and navigating social life with allergies. This year. the forum played a key role in shaping Allergy UK'S presentation at the European Federation of Allergies (EFA) and contributed to the development of a new allergy app in partnership with Uber Eats. These initiatives reflect the forum's growing impact in shaping services that better reflect the lived experiences of young people, With support from 8 National Lottery grant, plans are underway to launch a second group for 13-17-year-olds, expanding the reach and inclusivity of the programme. The forum is not only a space for support it's a driver of change. helping Allergy UK better understand and respond to the unique challenges faced by young people living with allergy. Page 5

The British Allergy Foundation (A company limited by guarantee) Trustees. report {contlnuedl For the year ended 31 MarGh 2025 Achievements and performance (continued) Education.. Equipping Professionals to Improve Allergy Care Allergy UK continues to lead the way in allergy education, ensuring that healthcare professlonals across the UK are equipped wilh the knowledge and tools to support people living with allergic conditions. In 2024125. our education programme focused on bridging the allergy knowledge gap in primary care through a range of accessible. evidence-based resources. Key Hlghllghts: Allergy Focus NeV￿letter Our quarterly digital publication reached over 3,000 healthcare professionals, including GPS. nurses. dietitians, and health visitors. Each edition featured expert-led articles on topics such as allergic rhinitis. asthma, and skin allergies, with open rates as high as 330/0-well above induslry averages Masterclasses Our flagship Masterclass on Food Allergy in Babies and Young Children attracted 678 reglstrants, with 247 attending live and 375 watching on-demand. These sesslons provide practical, case-based learning and are tailored to the needs of busy clinicians. New Resources We launched a new e-booklet on urticaria for primary care professionals, supporting early recognition and management of this often misunderstood conditlon. Developed in collaboration with Novartis Pharmaceuticals, the resource was released for World Urticaria Day and has already seen strong engagement. Collaborative Reports In partnership with LEO Pharma, we co-authored the Chronic Hand Eczema Impact Report. presented at the British Association of Dermatologists conference. The report highlighted the emotional and physical toll of eczema and called for improved clinical awareness and care pathways. Why11 Matters With allergy services under-resourced and many healthcare professionals lacking specialist training, our education work is essenlial. By improving clinical confidence and promoting early intervention. we help reduce misdiagnosis, improve patient outcomes, and ensure people with allergies receive the care they deserve. Education In Schools: A New Era of Collaboratlon In 2024, we launched a powerful new partnership with The Allergy Team and Ihe Benedlct Blythe Foundation to improve allergy education and safety in schools. This collaboration led to the creation of.. Allergy Tralnlng for Schools: Endorsed by Allergy UK. this expert-led training builds staff confidence and ensures schools are better p￿pared to support children with allergies. The Schools Allergy Fund: Launching in 2025, this initiative will provide underfunded primary schools with access to training. mentorship. and resources to meet the Schools Allergy Code. Allergy Emergency Cards: Now used in classrooms across the UK, these cards provide clear, immediate guidance during an allergic reaction, Together. these efforts are helping to embed Inclusive, sustalnable practlces in schools and ensure that every child with allergy can feel safe, supported. and included in their learning environmenl. Page 6

The Brltlsh Allergy Foundatlon (A company limited by guarantee) Trustees. report {continu•d) For the year ended 31 March 2025 Ach5evoments and performance (¢ontinued) Campaigns and Awareness: Driving Chango Through Visibility In 2024125. Allergy UK led a series of impaclful campaigns to raise awareness, challenge misconceptions. and advocate lor systemic change in allergy care. These initiatives reached hundreds of thousands of people and helped amplify the voices ol those living with allergic conditions. AllergyAwareness Week: "Too Big to Ignore" In April 2024, our flagship campaign highlighted the scale and seriousness of allergic disease in the UK affecting 1 in 3 people. The campaign focused on.. The need for earlier diagnosis and better access to care The emotional and physical toll of living with allergy The call for systemic change across healthcare, education, and public spaces With over 250.000 p•opl• rèached and 20,000+ engag6ments. the campalgn featured powerful personal stories, expert comrnentary, and a coordinated rnedia push. It also supported our advocacy at a Parliamentary Roundtable on expanding access to adrenaline auto-injectors (A41s) in public spaces. Indoor Allergy Awareness Week: "A Wellcome Home" This December campaign focused on the impact of indoor allergens and poor houslng on allerglc health. Key elements included: A digital advent calendar with educational content A new houslng rights guide and ¢hildren's storybook Ali9nment with national conversations around Awaab's Law The campaign reached over 10,000 users, Increased demand for our resources, and raised £1,863.81 for our bursary fund supporting families In need.

lngredl•ntsMatt•r Campalgn

In partnership with the Food Standards Agency, this campaign tsckled the misuse of terms like *egan" as a proxy for 'dairy-free.' It reached over 150,000 people and generated 12,000+ engagements, helping farnilies make safer food choices and pushing for Clearer labelling standards. Are You AAI Ready7 This iniliative focused on anaphylaxis preparedness. offering downloadable factsheets, aclion plans, and video guides on how to use AAls. 11 supported our broader goal of improving public safety and confidence in managing severe allergic reactions. Key R•sources Launchéd CSU (Chronic Spontaneous Urticaria) Faclsheet and Video Developed for World Urticaria Day. these resources filled a critical gap in patient education. Housing Rights Guide Empowering families to advocate for healthier living environments. Chlldren's Storybook: "Milo's Christmas Eve SurprS5e" Designed to help children understand allergy in a relatable, comforting way. Updated Anaphylaxis and AAI Factsheets Supporting both patients and schools in ernergency preparedness. Page 7

The Britlsh Allergy Foundation (A company limlted by guarantee) Trustees. report (contlnu•d) For the year ended 31 March 2025 Influenclng Change: Championing the Needs of the Allergic Community At Allergy UK, we believe that real change happens when the voices of people living wilh allergy are heard at the highest levels. In 2024125, we made significant strides in influencing policy, shaping national conversations, and ensuring that allergy remains a priority on the public health agenda. Strategic Partnerships and Representation Natlonal Allorgy Strai•gy Group (NASG) As a core member, we are contributing to the development of the UK'S first National Allergy Strategy, due to launched in October 2025. Our input ensures that patient voices are embedded in future service design. All.Party Parllamentary Group (APPG) for Allergy Serving as Secretariat, we coordinated meetings and briefings to keep allergy on the polltlcal agenda and advocate for systemic improvements in care and education. Food Standards Agency (FSA We played a key role in the FSA'S Hypersensitivity Steering Group. contribuling to the development of improved allergen labelling and the Food Allergic Reaction Reporting Mechanism (FARRM). Codex Allmentarlus Commlsslon Representing the UK patient voice. we contributed to international discussions on food labelllng standards. helping shape global policy on precautionary allergen labelling. Impact Our influencing work is already driving change-from shaping national strategy lo informing local service delivery. By èmbedding the lived experience of allergy into policy, regulation, and professional practice, we are building a future where people with allergies are safer, better supported, and no longer overlooked. Strategic Repre5entation.' St••ring Groups and AdvSs0ry Roles Allergy UK plays a vital role in shaping the future of allergy care through actlva participallon in national and international steering groups. These platforms allow us to embed the patienl voice in pollcy, research, and clinical practice. ensuring that the lived experiences of people with allergies are central to decision-making, National Steering Groups and Advlsory Panels Food Standards Agency {FSA) Hypersen8ltlvlty Steerlng Group Contributing to national food safety policy. including allergen labelling improvements and the development of the Food Allergic Reaction Reporting Mechanism (FARRM). National Allergy Strategy Group (NASG) A core member helping to shape the UK'S first Natlonal Allergy Strategy (202￿2035). with a focus on equity, safety, and access to care. All-Party Parliamentary Group (APPG> forAllergy Serving as Secretariat. coordinating meetings and briefings to ensure allergy remains a political priority. Brltlsh Society forAllergy and Clinical Immunology {BSACI) Active in working groups and the BRIT Registry for Imrnunotherapy, ensurlng patient perspectives Inform clinical standards and research. Improvlng Quality In Allergy Services (IQAS) Revlew Panel Contributing to the review and development of national seniice standards for allergy care. MHRA and Royal Pharmaceutical Society Collaboraiions Supporting regulatory and professional standards that impact allergy medication safety and access, International Representation Cod•xAlimentarius Commission {via UK Delegatlon) Providing patient insight into the revision of global allergen labelling standards. including precautionary allergen labelling (PAL). Page 8

The Brltlsh Allergy Foundation (A company Ilmited by guarant••) Trustees. report {continu•d) For the year ended 31 March 2025 European Fed•ration of Allergy and Airways Diseases Patients. Associatlons (EFA) Our CEO serves on the Board, contributing to European-level advocacy and sharing best practices on youth engagernenl. Global All•rgy and Alrways Patlent Platform {GAAPP) Collaborating on inlernational campaigns and policy development to improve allergy care wortdwide. European Academy of Allergy and Clinical Imrnunology (EAACI) Participating in guideline development and global standards for allergy diagnosis and treatment. Suslainlng Our Misslon: Fundraising and Income Generatlon In a Challenglng Climate In 2024125, Allergy UK continued to navigate a complex and competitive fundraising landscape. With economic uncertainty. increased demand on charitable giving, and rising operational costs, the environment for incorne generation remained difficult. Despite these challenges. we remained committed to diversfying our income streams and bullding financial resilience to support our vltal work. Our Approach Our income generation strategy is built on four key pillars: 1. Commercial Endorsements Through Allergy Research Limited (ARL), our wholly owned subsidiary, we manage the Seal of Approval and Allergy Friendly Producl Award schemes. These endorsements provlde trusted guidance to consumers while 98neratlng unrestrlcted income that directly supports our charitable activities. In 2024125, ARL contributed over £700,000 in licence and renewal income. 2. Indlvldual Glving and Communlty Fundralslng We conlinued to engage our supporter base through regular giving, challenge events, and legacy donations. While overall giving was impacted by the cost-of-living crisis, we saw strong engagement in digital fundraising carnpaigns and increased interest in community-led inlliatives. 3. Grants, Trusts and Corporat• sponsorshlp We secured funding from several key partners. for our servic6s Including the helpline, clinics and youth engagement. This has enabled us to maintain and grow essential services during a time of rising demand. 4. Retall and Resource Sales Our Alergy Translation Cards saw a 660/0 increase in orders, generating over £55,000 in income. This growth was supported by the launch of a new e-commerce platform and targeted outreach to international audiences. Adaptlng to,the Landscape Recognising the pressures on tradilional fundraising, wafocused on., StrengthenSng dlgltal Infrastructur• to Improve donorjourneys and streamline online giving. Building long-temi partnerships with ethical brands aligned with our mission. Investing in transparency and impact reporting to demonstrate the value of every pound donated. Looking Ahead As we move into 2025126. our focus will be on: Growing unrestricted income to support core services Expanding our corporate partnerships and grant portfollo Launching new donor engagernent tools and campaigns Exploring innovative income streams that align with our values Page 9

The British Allergy Foundation (A company limited by guarant•e) Trust••s' report (contlnu•d) For the year ended 31 March 2025 Despite the challenges. our supporters. partners. and funders have remalned steadfast. Their generosity enables us to continue delivering life-changing support, education. and advocacy for the allergic community. Corporate Partnerships: Drlving Impact Through Shared Purpose In 2024125. Allergy UK continued lo build meaningful relationships with corporate partners who share our commitment to improving the lives of people living with allergic condilions. These partnerships are more than financial-they are collaboralive, values-led alliances that help us extend our reach. amplify our message, and deliver practlc81 support to the allerglc ￿mMunIty. We would like to express our thanks to all the companies that continued to support Allergy UK to meet its seniice delivery objectives. This support is essential for the sustainability of the charity be it through corporate sponsorships through our Irading subsidiary or our corporate grants. For this period with galned support from the National Lottery, Garfield Weston. Pilkington Trust, Nulricia. vitalite. Vialrls, Waterwipes, Leo Pharma, Novartis, Haymax, Thomas, Poltl, Global Skin, European Federation for Allergy & airw8yS Our Corporate Partnersh5p Approach We work with a wide range of organisations. Each partnership is built on shared goals. transparency. and commitment to ethical practice. Our partners support us through: Sponsorship of services and campaSgns {e.g. dietitian services. AllergyAwaraness Week) Product endorsement through Allergy Research Limited (ARL) Co-development of educational resources and tools Event sponsorshlp and participation In4(Ind support and employ•• fundralslng Hlghllghts from 2024125 Nutrl¢la and Vltallte continued their support of our Dietilian Services, helping us reach hundreds of families wilh expert nutrltlonal advice. Novartls partnered with us on multiple initiatives, Includlng the CSU awareness campaign and a Parliamentary roundtable on chronlc urticaria. Polti supported the development of our climate change and allergy webpages, helping raise awareness of environmental triggers. The Postcode People Trust contributed to our bursary fund, supporting famllies living in poor housing conditions through our "A Welcome Home. campaign. Empowerlng Young People: Our Partnershlp wlth Glrlguidlng UK In 2024125, Allergy UK was proud to continue our partnership with Girlguiding UK to raise awareness of allergic conditions among young people and promote inclusive. allergy-aware environments across the UK. Together, we developed and promoted the Allergy Awareness Badge. a unique initiative designed to educate Rainbows. Brownies, Guides, and Rangers about the realilies of living with allergy. The badge activilies encouraged ernpathy, understanding, and practical knowledge--ernpowering young people to support their peers and take allergy seriously. Kèy Outcomes Over 1,000 badges awarded to Girlguiding members across the UK Activities included learning how to spot signs of an allergic reaction. understanding food labelling. and creating allergy-safe recipes Units shared their badge work on social media, helping to spread awareness to wider communities The initiative was featured in local press and Girlguiding newsletters. amplifying its reach Page 10

The British Allergy Foundatlon (A company limit•d by guarantee) Trustees. réport {continued) For the year endod 31 March 2025 This partnership reflects our shared commitment to education, inclusion, and youth empowerment. By engaging with Girlguiding UK, we are helping to shape a generation that Is better infomied. more compassionate, and equipped to make a difference in the lives of those living with allergy. Looking Ahead We are actively expanding our corporate engagement slrategy to: Develop new partnerships in underrepresented seclors Launch the Schools Allergy Fund in collaboration with The Allergy Team and the Benedict Blythe Foundation Provide more opportunities for co-branded campaigns and innovation in allergy-safe products and ser4Sces We are deeply grateful to all our corporate partners for their continued support. Together, we are creating safer, more inclusive world for people living with allergy. Communlty Fundralslng: Power•d by People In 2024125, our community fundraising efforts continued to demonstrate the power of collective action. Despite a challenging economic climate. individuals, families, schools, and local groups across the UK came together to rais8 vital funds and awareness for Allergy UK, Their creativity, passion, and commitment have been Instrumental In helping us deliver Ilfe-changing support and servlces. Hlghllghts from th• Year Challenge Events Supporters took part in marathons, sponsored walks and cycle rides to raise funds for Allergy UK. These events not only generaled income but also helped raise public awareness of allergic conditions. In-memory and Trlbut• Giving Several familles chose to honour loved ones by fundraising In their memory. These deeply personal campaigns helped fund our helpline and dinical serlices, ensuring others receive the support they need. Community-Led Campaigns From local coffee mornings to online raffles and Facebook birthday fundraisers, our sUPPOrters found innovative ways to give back. Many used our downloadable fundraising packs and social media toolkits to arnplify their efforts. Corporate Employe• Fundralslng Staff from partner organisations participated In matched glvlng schemes. team challenges. and workplace fundraising initiatives, strengthening our ties with the business community. Our Thanks We are incredibly grateful to every individual and group who fundraised for us this year. Your efforts have helped us reach more people, respond faster. and advocale louder. Every pound raised brings us closer to a world where no ona is held back by allergy. Page 11

The British Allergy Foundation (A company limited by guarant••) Trustees. report (contlnued) For the year ended 31 March 2025 Grants and Trusts In 2024125, Allergy UK continued to benefit from the generous support of charitable trusts and foundations that share our vision of a world where no one is held back by allergy. The landscape for this period was more positive than previous years. These vital contributions enabled us lo expand our clinical services, develop new educational resources, and reach underser¥ed communities across the UK. W• extend our gra151uda to: th• Natlonal Lottery - reaching Communltles, Garfleld Weston. Global skln, EFA. Pilkington Trust, Pèople's Postcode, Uber Eats, Batchworth Trust and Abbvie. Endorsements and Llcenslng Our trading subsidiary Allergy Research Limited provides endorsements for products whlch may provlde support for the symptoms experienced by people living with allergy. The company donates all profits to Allergy UK each year enabling the charity to utilize these unrestricted funds for operational and other costs. The income raised from endorsements and licensing remains consistent and is the core income for the charity. However, this still is of the backdrop of a challenging economlc climate. ARL experlenced a continued slower response time for them to commit to one of our endorsement programmes and income did not meet budget. Throughout the year this was closely monitored and analysed lo identify changes requires in our approach to ARL income. A reviewed buslness plan reflecting challenges and Changes have been developed wlth an antSclpation that ARL income wlll meet budget expectatlons for the cornlng year. All donated income from the trading subsidiary directly finances the charity's expenditure on operational activities and staffing resources. Operational expenditure provides a helpline; the funding of a communications team to promote awareness of allergic diseases; the employment of three allergy nurses and a dietitian lo support the helpllne and provide subject matter expertlse on allergy and Immunology., a team supporting the trading activities and involvement with other organisations with the similar focus on areas of allergic disease. All surpluses will be used to finance future charitsble expenditure. either for ongoing activities, or one-off projects. The trading subsidiary provides the Charily's principal funding source and continued to perform well despite the difficult global economic conditions. Bolh its major activities (operation of endorsement prograrnmes and working with corporate partners) exceeded expectations for the year, the budget for which had remained conservative when considering the economic forecasts. Our trading subsidiary activities are all aimed to be of benefit towards achieving the Charity's aims to provide support for those living with allergy and raise awareness of allergic disease. Cash flow has been closely monitored throughout the year and all oufflows are planned and well within the Charity's resources. We have recently reviewed where we hold our reserves to ensure they are accessible if required and gain the best return rate. The activities carried out by the Charity's subsidiary, Allergy Research Limited. require higher costs compared to a charily which only seeks public donations. The endorsement scheme independently tests applicants. products using specialist laboratories at commensurate fees. Allergy Research Limited activities involve delivering projects, which are supported by sponsorship frorn our corporate partners. These projects are aimed at increasing public and healthcare professional knowledge and awareness of allergy issues. The endorsement schemes and projects incur costs to enable the achievement of outcomes and many of them are now delivered through digital solutions for which the Charity utilises third party providers. These costs are covered using donated contributions from our corporate partners and any surplus funds designated for this purpose. The majority of the Charity's income is generated, via the subsidiary, by these bNo means. Page 12

The Brltlsh Allergy FoundatAon (A company limited by guarantse) Tru$t••s' report (conllnued) For the year ended 31 March 2025 Financial review a. Going concern After making appropriate enqulries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further delails regarding the adoption of the going concern basis can be found in the accounting policies. b. R•s•rves policy The Board of Trustees reviewed the reser¥es policy In accordance with the charity's strategic planning, operational decisions. budgeting and risk management processes. At every Board meeting, the Trustees can see the movement in reserves and. therefore. are aware of the level of reserves held by the charity. In addition, the reserves position is usually formally reviewed twice a year in February and September. Financial risk managemenl for the group includes ensuring that there is sufficient contingency reserve to enable the group to respond to an unforeseen evenl or emergency. The Trustees provide the CEO wilh the authority to make financial decisions relating to operational need, providing there are three to four months contingency reserves available. This is revisited every 6 months to ensure good financial practice. It is Allergy UK'S policy that any financial decision that would result in reducing the contingency reserves to under four months of the charity's operational costs would have to be escalated to the Board of Trustees for a decision. The charity receives a steady incorne stream from its trading subsidiary, and it is considered highly unlikely that thls would cease immediately. It is assurned that. lo set the reserves level, income must be set at a18vel equal to or exceeds expenses. There could, however. be a steady or sudden reduction in income arisin9 frorn events outside of Allergy UK'S control and sufficient reserves should therefore be held lo cover a stressed drop in income over a period of six months. This would give management time to reduce headcounvcosts to match the lower levels of incorne. The average monthly Income for the group in 2024125 was £102,283 and is currently £109,883 (July 2025) excluding inter group charges. The average operational costs (BAF overheads) were £98.074 and are currently £114,494 (July 2025). The balance on the contingency reserve at 31 March 2025 was £466,220 so Currently we are comfortably within those margins. The contingency reserve must be held on deposit accounts at a mix of terms and maturlty dates. but not exceeding 12 months. to enable the funds to be accessed when required. The Trustees expect management to maintain a reserve cushion at least equal to the three-monlh minimurn and must be notified immediately when this drops below the four months provision level. The designated reseNes on the balance sheet contlnue to differentiate free funds from those invesled in fixed assets or committed to other specific projects. However, designated reserves represent free reserves allocated for a specific use by the Board and can be reallocated at their discretion. This differentiates them from restricted reserrfes that have been received for a specific purpose and can only be used to deliver that objective. Over the coming year management and the board will be revisiting our Reserves Policy and ensuring that we have appropriately considered any ongoinglupcoming projects and our working capital requirements to provide more detailed approach to defining our Reserves Policy and minimum level of general funds. This will provide us with a clear basis to communicate how we plan to utilise any surplus or to make up any shortfall. Page 13

The British Allergy Foundation (A company Ilmlted by guarantee) Trust••s' report (contlnu•d) For the year onded 31 March 2025 c. Flnancial statements The financial statements for the year end for 2024125 show an income of £1,227.399 and expenditure of £1,266.628, decreasing reserves by £39,229. The charity's Income was severely below budget mainly due io ARL revenues being £373.927 lower than budgeted. On a positive note, costs were well controlled during the year and BAF overheads were £139.073 less than budgeted. Salary savings of £44,088. mainly attributable to vacant or unfilled posts, were the largest element of thls. Communlcations expendllure being £38,423 less than budgeted was also a significant contribution to the favourable variance. The trading subsidiary, Allergy Research Limited (ARL), profit at year end was £562,377. Bolh Testlng and Corporale Partner income were seriously below budget with most other Income lines also not meeting targets. There were signlficant savings In SOA Testlng and Corporate Partner Cost of Sales, however. d. Prlnclpal rlsk8 and uncertalntles A strategic risk register is consistently updated and presented at each board meeting of the charity and its trading subsidiary, with more frequent updates as necessary. detailing planned mitigation strategies and the st8tus of all Identified risks. Navlgating the Economlc Cllmate: Reslllence and Adaptatlon The 2024125 financial year was shaped by continued economic uncertainty and the ongoing cost-of-living crisis, which has affected households, charities, and businesses across the UK. Despite these challenges, Allergy UK remained resilient, adapting our fundraising strategies and mainlainlng strong relationships with supporters and partners. Impact on Fundraising While many charities experienced a decline in individual giving. we were encouraged to see a modest improvement in this area. Our community of supporters continued to show generosity, particularly Ihrough digital campaigns and challenge evants. Trust and foundation income also saw a positlvè shift, wlth sevéral new grants secured and existing funders renewing their support. Commerclal Activily: Allergy Research Limited (ARL) Allergy Research Limited (ARL), our commercial subsidiary, maintained a steady performance. While only a small number of new product tests were commissioned during the year, we saw a consistent level of renewals for existing product endorsements-on par with the previous year. Looking Ahead We remain mindful.of the pressures facing our supporters and partners. As we move into 2025126. we will continue to diversfy our income streams, invest in supporter engagement, and explore new opportunities for growth- ensuring we can meat rising demand for our seNices and deliver lasting impact for Ihe allergic cornmunty. Sustalned income generatlon Despite a challenging economic backdrop, Allergy UK maintained a stable and diversified income base throughout 2024125. Our ability to sustain income generation was underpinned by a balanced mix of revenue streams. including individual giving. trust and foundation grants. corporate partnerships, and commercial activity through Allergy Research Limited (ARL). While ARL did not see new product testing this year. endorsement renewals remained consistent with the previous year. ref]ecting continued confidence in our certification schemes. Encouragingly, both individual giving and trust fundraising showed signs of grovrth. with new supporters joining our mission and existing funders renewing their commitment. This resilience has enabled us to continue delivering vital sepiices, expand our reach, and invest in future innovation-ensuring that Allergy UK remains a trusted and sustainable force for change in the allergy space. Page 14

The British Allergy Foundation (A company limited by guarante•) Trustees. report (contlnued) For the year ended 31 March 2025 Finance and Audit Finan¢e and Opèratlonal Resilience Following the recrultment of a qualified Finance Business Manager in late 2022, the 2024125 financial year marked a period of consolidation and continued improvement In Allergy UK'S financial operations. Building on the foundational work completed in 2023-including the implernentation of the Xero accounting system and the review of financial procedures-this year focused on embedding robust financial controls and enhancing internal reporting capabilities. The Finance Buslness Manager has now fully integrated inlo the organisation, providing strategic oversight and day-to-day management of our financial systems. Staff training on financial procedures has continued, ensuring greater financial literacy and accountability across departments. We have also maintained our relationship with Oculus. who continue to manage payroll processing, and Kreston Reeves, who were reappointed as our auditors by the Board of Truslees. These developments have strengthened our financial governance, Improved efficiency, and ensured that Allergy UK remains well-positioned to manage resources effectively In a changing economic envlronment. Recrultment and Workforce Development The post-pandemic recruitment landscape continues to present challenges for Ailergy UK. While 2023 was marked by efforts to rebuild the team following earlier redundancies and staff departures, 2024 saw further stabilisation, albeit with ongoing difficulties in filling certain roles. The appointment of a permanent CEO In March 2024 brought renewed leadership and continuity, following an interim period that began in July 2023. Our hybrid working model three days in the office and two remote-remains in place and Continues to be reviewed annually. While this approach supports collaboration and team cohesion, it has posed some recruitment challenges, as many candidates now seek more flexible remole arrangements. Nonetheless, we believe our current model strikes a balance between operalional needs and employee wellbeing but It continues to be reviewed so to r8spond to the current employee market place. To foster a positive and connected workplace culture, vle held a successful summer staff day in 2024. building on the momentum of our first Staff Awards in December 2023. These initiatives have been well received. wilh staff expressing appreclation for recognllion and opportunities to connect. In response to employee feedback, we have also introduced new benefits, including Life Assurance. access to a staff benefits platform. and regular team- building aciivities. We remain committed to listening to our staff and evolving our offer to support wellbeing, engagement, and retention. Flnanclal Rlsk and Sustslnabilty The financial risks facing Allergy Uk remain broadly conslstent with those outlines in the prevlous years. The Charity continues to rely heavlly on the performance of its trading subsidiary, Allergy Research Limited (ARL). Io generate the income required to fund core charitable activities. While ARL did not secure the budgeted new product testing contracts in 2024125, endorsement renewals remained stable. and the business execution plan developed in 2023 continues to guide efforts to expand the cuslomer base and generate new leads. The appointment of a new team member at the start of the financial year has supported these efforts, and earfy indicators suggest positive momenlum. Trust and grant income remains a challenging area, although there has been some improvement in engagement and success rates. The Charity continues to monitor expenditure closely, with the Finance Business Manager and Chief Executive providing regular updates to the Board to ensure financial oversight and infomed decision- making. While current projections indicate that Allergy UK can meet its operational costs in the near term, achieving long-ierm strategic goals will require continued investment in income diversification. This remains a priority, particularly in light of the broader flnancial pressures facing the third sector. The Board and executive team remain vigilant. committed to managing risk and ensuring the Charity's financial resilience. Page 15

Tho Brltlsh Allergy Foundatlon (A company limited by guarantee) Trustees. report (contlnued) Forthe year ended 31 March 2025 There is a proper reflection of the use of designated funds and the payment of liabilities included on the balance sheet on 31 March 2025. The cash resources have been placed on deposits ranging from instant access to 12- months fixed- term, in a manner that provides for the funds to be available should they be required. In this way we seek to maximise the interest earned from prudent inveslrnents while maintaining the accessibility of these resources. Structure, governance and management a. Constitutlon The organisation is a charitable company limited by guarantee. incorporated in August 2002 having been first registered as an unincorporated charity in 1991. The company was established under a Memorandum of Association which states the objects and powers of the charitable company and is governed under its Articles of Association. In addition to the Memorandum and Articles of Association the charity also operates under the Code of Good Governance approved by the National Council of Voluntary Organisations and the Charity Commission. b. Methods of appointment or electlon of Trustee$ A maximum of 12 Trustees can be appointed and there are currently 9 on the Board as of March 2024. The Trustees meet at least four times a year at board meetings. with an Annual General Meeting was held in September. The Board of Trustees is responsible for the strale9ic direction of the Charity and its policy. The Chief Executive (CEO). and appropriate members of the Executive team, attend the Board meetings as required but have no voting rights. The directors of the company are also the charity Trustees for the purposes of charity law and serve for a period of three years but may be re-elecled for further periods of three years. up to 2 10-year period. Our Trustee Lynne Pritchard stepped down in September after serving their term. The Board would like to say a huge thank- you to Lynne for their commitment and contribution over this term. The Trustees have the power to appoint any person to be a Trustee who may have a required skillset or expertise. By the nature of the work that the charity carries out, medical and business knowledge is required on the Board of Trustees, and this is well represented on the present board The Board of Trustees contlnues to demonstrate a slrong and diverse sklllset, wh5ch is regularly reviewed against the charity's evolving needs. The Board 15 well-equipped to provide strategic oversight and support to the executive team. However, it also identified a gap in expertise related to fundraising and income generation. Addressing this will be a priority for the 2025126 recruitment cycle, as we seek to strengthen our capacity in this critical area. The existing Trustees continue lo contribute their expertise effectively. offering guidance and support to the CEO and senior leadership team as needed. Recruitment efforts during 2023124 have brought valuable new perspectives to the Board. and we remain committed to ensuring our govemance remains robust. inclusive, and aligned wilh the charity's strategic ambitions. Page 16

The Brltish Allergy Foundation (A company limlted by guarantee) Trustees. report (contlnued) For the year ended 31 March 2025 Structur•, governance and management (conllnued) c. Organlsatlonal structur• and d•clslon4naklng polici•• Allergy UK is led by a Chief Executive Officer (CEO) who collaborates with the Board to achieve the organisation's strategic goals. The CEO possesses delegated authority over the Charity's resources and oversees its daily operations. Following the resignakn'on of former CEO Carla Jones in July 2023, Simone Miles-then Operations Director stepped into the role of Interim CEO. In March 2024, Simone was formally appointed as CEO. Subsequently, Jon Rodriguez was appointed as Operations Director in May 2024, having previously seNed as Head of Fundraising.The Executive Team, comprising the CEO, Operations Director, Finance Business Manager. and Head of Clinical, brings together a breadth of expertise lo guide the charity's operations and its trading subsidiary. Since the departure of the Senior HR Officer in August 2023. HR and Facilities responsibilities have been managed by the Operations Director through outsourced services. rather than through a dlrect replacement. The Executive Team oversees the Operational Management Team. which is responsible for delivering seprfices across cllnlcal support. communicatlons, endorsements, fundraising, and helpline operations. d. Trust•e Inductlon and Engagement New Trustees are provided with a comprehensive recruitment pack that Includes detailed informatlon about the charity's work. the Memorandum and Articles of Association, the Charity Governance Code, a trustee role description, and the most recently published accounts. An induction period is arranged to help new Trustees familiarise themselves with Allergy UK'S operations, including opportunities to visit the office and engage with staff online. To strengthen engagoment between Truslees and staff. all Trustees were Invited to attend both the June 2024 and Chrlstmas 2024 stsff days, Including the Staff Awards celebration. These events continue to foster a sense of shared purpose and connection across the organisation. While a review of the Trustee induction process was planned for this year, it has been delayed due to lirniled HR capacity. This review remains a priority and will be revisited in the coming year to ensure our onboarding process continues to meet the needs of new Trustees and supports effective govemance. a. Pay pollcy for k•y management personnel The Trustees consider the Board of Trustees and the Chlef Executive as key management personnel of the Charity. No remuneration was paid to the Trustees in the year except for relevant expenses. The pay of the Charity's Chief Executive is reviewed annually by the Board of Trustees and benchmarked with charities of similar size. The Board acknowledged that the Chief Executive's pay in line with benchmark position and awarded an increase to reflect this. f. Salary r•muneratlon for staff All salarles are benchmarked and revlewed each year. In May 2023 the Trustees received a proposal from the Executive team which was discussed and agreed to a pay increase of 3 /0 for all eligible employees. Page 17

The British Allergy Foundatlon (Acompany limited by guarantee) Trustegs, report (contlnued) For the year ended 31 March 2025 Structure, governance and management (continu•d) g. Slaff training and Development Allergy UK remains committed to ensuring that all stsff are equipped with the knowledge and skills necessary to support our misslon. All employees complete mandatory training to comply with safeguarding and health and safety legislation. In 2024125. this included online modules covering Health and Safety, Fire Safety Awareness, Equalty, Diversity & Inclusion, and Cyber-security. In addition to compliance training, our clinical team continues to deliver in-house allergy education for all staff. This training provides a comprehensive overview of allergic disease. including the role of immunoglobulin E (IgE) In allergic reactions, and covers key conditions such as atopic eczema, allergic rhinitis. allergic asthma. food allergy. eye allergy, and anaphylaxis. Additional topics are included based on emerging needs and staff feedbarJ(. To support leadership development, a new Strategic Leadership Framework was introduced 5n 2024 for the Leadership Team. This framework is designed to strengthen strategic thinking, decision-making, and team management across the organisation. All staff continue to receive annual appraisals and regular one-to-one meetings with their line managers, with training needs identified and incorporated into personal development plans. This ensures that both the charity and its trading subsidiary are supported by a skilled, knowledgeable, and rnotivated tearn. h. H•alth Advlsory Board Allergy UK'S Health Advisory Board (HAB} continues lo play a vilal role in guiding our clinical and strategic direction. Comprising over 20 expert members, the Board brings together a wealth of knowledge across allergy- related disciplines. In 2024. a formal review of the HAB was completed, led by a designated Trustee, the CEO, the Head of Clinlcal, and the Chair. As part of this process. meetings were held during the year to assess the Board's compositlon. update Its Terms of Reference. and identify any gaps in expertise that may requlre future recruitment. We are pleased to welcome Gary Steifel as the new Chair of the Health Advisory Board, succeeding Professor Adam Fox. We extend our sincere thanks io Professor Fox for his longstanding leadership and continued support. The HAB remains a voluntary body, with members offering their time and expertise withoul financlal remuneration. We are deeply grateful to all members for their invaluable contributions to Allergy UK'S mission. l. President and VSce-President Professor P. Howarth. our esteemed President, is a founding member of our Charity. He served as a Professor of Allergy and Respiratory Medicine and held the position of Honorary Consultant Physician in Mediclne at the University of Southampton. Renowned internationally. he has dedicated his career to advocating for the allergic community, including his previous roles as a Trustee and Ambassador for Allergy UK. We extend our heartfelt gratitude for his unwavering support over the past thirty years. Professor Howarth has now stepped down from his position, and Allergy UK is actively seeking a new president. Currently we have no Vice-President, but recruitment to the post will be conslder6d once a new President Is found. Page 18

The British Allergy Foundation (A company limited by guarantee) Trustees. report (contlnued) For the year ended 31 MarGh 2025 Looklng Ahoad: Plans for 2024-25 As we move into 202Ak25, Allergy UK rern8ins focused on delivering against our slrategic priorities.. Educate, Research. Innovate, and Influence & Advocate. Key plans for the year ahead include: Expanding Clinical Services: We will continue to grow our dletitian-led and nurse-led services, ensuring tirnely, accessible support for families and individuals across the UK. Youth Engagement.. Buildlng on the success of our Youth Forum, we will launch a second group for 1>17-year-olds and appoint a part-time Youlh Officer to support both groups. Education and Awareness: We will deliver new masterclasses, update healthcare professional resources, and expand our Allergy Focus newsletter10 SUPPOrt primary care teams. Campaigning and Advocacy: We will continue to influence national policy through our work with the National Allergy Strategy Group, the All-Party Parliamentary Group for Allergy. and our public awareness ¢ampai9ns. Income Oiversification: We will invest in new fundraising initiatlves and buslness development within Allergy Research Llmlted {ARL), with a focus on lead generation and customer gro%vth. Digital and Data Development.. We will enhance our CRM system and di9ltal plalforms to improve user experience. data insight, and ser4ice delivery. Governance and Leadershlp: We will review our Trustee Inducllon process, address identified skills gaps in fundraising and Income generation, and embed our new Strateglc Leadershlp Framework across the senior team. Statement of Trust•es' r•$ponslbllltl•s The Trustees {who are also the directors of the Charty 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). Cornpany law requires tha Trustees to prepare financial staternents for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Group and the Charity and of their incoming resources and application of resources. including their income and expendilure. for that period. In preparing these financial statements. the Trustees are required to- selèct suitable accounting policles and then apply them consistently; observe the methods and principles of the Charities SORP (FRS 102); make judgements and accountlng estimates that are reasonable and prudent; state whether applicable UK Accounting Standards (FRS 102) have been followed. subjecl to any material departures disclosed and explained in the financial statements; prepare the financial stalemenls on the going concern basis unless it is inappropriate to presume that the Group will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Group and the Charity's transactions and disclose with reasonable accuracy al any time the financial position of the Group and the Charity and enable them to ensure that the financial stalements comply wilh the Companies Act 2006. They are also responsible for safeguarding the assets of the Group and the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 19

The British Allergy Foundation (A company limited by guarants•) Trustees. report (continued) For the year ended 31 March 2025 Dlsclosure of Infomiatlon to auditors Each of the persons who are Trustees at the time when this Trustees, report is approved has confirmed that: so far as that Trustee is aware, there is no relevant audit information of which the charitable group's audilors are unaware, and that Trustee has iaken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charitable group's auditors are aware of that information. Audltor8 The auditors, Kreston Reeves LLP, have indicated their wlllingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees. Approved by order of the members of the board of Trustees and signed on their behalf by: Mr P Frampton Chair Date: 291912025 Page 20

The British Allergy Foundation (A company Ilmlted by guaranlee) Inde￿ndent auditors. report to the Members of The British Allergy Foundatlon Oplnlon We have audited the financial statements of The British Allergy Foundation (the 'parent ch8rliable companl) and its subsidiaries (the 'group') for the year ended 31 March 2025 which comprise the Consolidated statement of financial activities. the Consolidated balance sheet, the Charity balance sheet, the Consolidated statement of cash flows and Ihe related notes. including a sumrnary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, Including Financial Reporting Slandard 102 'The Financial Reporting Standard applicable in the UK and Republlc of Ireland, (United Kingdom Generally Accepted Accounting Practice). In our opinion the financlal slaternents: give a true and fair view of the state of the Group's and of the parent charitable companvs affairs as at 31 March 2025 and ol the Group's Incoming resources and application of resources, including its income and expenditure for the year then ended; have been proper5y prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Companies Act 2006, Charities Act 2011. the Charities and Trustee Investment (Scolland) Act 2005 and regulations 6 and 8 of the Charlties Accounts (Scotland) Regulations 2006. Basis for oplnlon We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described In the Auditors. responsibilities for the audit of the financial statemenls section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdorn, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relating to golng Concern In auditing the financial statements, we have concluded that the Trustees, use of the golng concern basls of accounting in the preparation of the financial statements is approprlate. Based on the work we have performed. we have not identrfied any material uncertainties relating to events or conditions that. individually or collectively, may cast significant doubt on the Group's or the parent charitable companrfs ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. Page 21

The Britlsh Allergy Foundalion (A company limlted by guaranlee) Independent auditors. report to the Members of The British Allergy Foundation (continued) Other Informatlon The other information comprises the information included in the Annual r6POrt other than the financial statements and our Auditors, report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial stalemenls does not cover the other information and, except to the extent Olherwise explicitly slated in our report, we do not express any fomi of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so. consider whether the other informalion is materially inconsistent with Ihe financial statements or our knowledge obtained in the course of the audit. or otherwise appears to be materially misslated. If we identify such material inconsistencies or apparent material misstatements, we are required lo determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed. we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Oplnlon on other matters prescrlbed by the Companl•s Act 2006 In our opinion, based on the work undertaken Sn the course of the audit: the information given in the Trustees, report for the financial year for which the financial ststements are prepared is consistent with the financial statements. the Trustees, report has been prepared in accordance with applicable legal requirements. Matters on whlch w• aro requlr•d to report by excoptlon In the light of our knowledge and understandlng of the charitable company and Its environment obtalned In the course of the audit, we have not identified material misstatements in the Trustees, report. We have nothing to report in respect of the following matters in relation to which Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as arnended) require us to report to you if, in our opinion- the parent charltab16 company has not kept adequate and sufficlent accountlng records, or returns adequate for our audit have not been received from branches not visited by us: or the parent charitable company financlal statements are not in agreement with the accounting records and returns: or certain disclosures of Trustees, remuneraiion specified by law are not Made; or we have not received all the information and explanations we require for our audit; or the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies, exemptions in preparing the Trustees, report and from the requirement to prepare a Strategic report. Respons5bilities of trustee5 As explained more fully in the Trustees. responsibilities statement. the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such inlernal control as the Trustees determine is necessary to enable the preparation of financial statements thal are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the Group's and the parent charitable companYs ability to continue as a going concern, disclosing, as applicable. matters related to going concern and using the going concern basis of accounting unless the Twslees either intend to liquidate the Group or the parent charitable company or to cease operations. or have no realistic altemative but lo do so. Page 22

The British Allergy Foundatlon (A ¢ompany15mited by guarantee) Independent auditors, report to the Members of The British Allergy Foundation (Continued) Audltors, r•sponslbllltl•s for the audlt of the flnanclal stat•m•nts We have been appointed as auditor under section 44(1){c) of the Charities and Twstee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors, report that includes our opinion. Reasonable assurance is a hlgh level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a malerial misslatement when it exists. Misstatements can arise from fraud or error and are considered material if. individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on Ihe basis of these financial slatements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures In line with our responsibilities. Outlined above, to detect material misstatements in ￿SPect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below: Capabllity of the audit in detecting irregularitles, including fraud Based on our understanding of the charity and the sector as a whole, and through discussion with the Trustees and other management (as required by auditing standards), we identified that the principal risks of non- compliance with laws and regulations related to health and safety and employment law. We considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financlal statements such as the Charltles SORP (FRS 102) Second Edltion (released October 2019). the Companies Act 2006, taxation and pension legislation. We communicated identified laws and regulations throughout our team and remainèd alert to any indications of non-compliance throughout the audit. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statemenls (including the risk of override of controls). and determined that the principal risks were related to incorrect recognition of legacy income, posting inappropriate journal entries and management bias in accounting estimates and judgemental areas of the financial slatements. Audit procedures performed by the engagement team included: Discussions with management and assessmenl of known or suspected Instances of non-cornpliance with laws and regulations (including health and safety) and fraud., and Assessrnenl of identified fraud risk factors: and Review of expendilure to confirm no evidence of personal benefit" and Identifying and assessing the design effectiveness of controls that managemenl has in place to prevenl and detect fraud: and Challenging assumptions and judgements made by managemenl in its significant accounting estimates., and Performing ana1￿￿Cal procedures to Idenlify any unusual or unexpected relalionships, including related party transactions, that may indicate risks of material misstatement due to fraud; and Confirmation of related parties with management. and review of transactions throughout the period lo identify any previously undisclosed transactions with related parties outside the normal course of business; and Reading minutes of meetings of those charged with govemance; and Review of significant and unusual transactions and evaluation of the underlying financial rationale supporting the transactions: and Identifying and testing journal entries, in particular any manual entries made at the year end for financial statement preparation. Page 23

The British Allergy Foundation (A company Ilmlted by guaranlee) Independent audltors. r•port to th• Members of Th• Brltlsh Aller9y Foundatlon (contlnued) Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities. including those leading to a material rnisstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial stalements, as we wlll be less Ilkely to become aware of instances of non.compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment. forgery. collusion, omission or misrepresentation. As part of an audit in accordance with ISAS (UK). we exercise professional judgement and maintain professional scepticisrn throughout the audit. We also.. Identify and assess the risks of material misstatement of the financlal statements. whether due to fraud or error, design and perform audit procedures ￿SponSive to those risks. and obtain audil evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is hlgher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override ol internal control. Obtain an understanding of internal control relevant lo the audit In order to deslgn audit procedures that are appropriate in the circumstances, bul not for the purpose of expressing an opinion of Ihe effectlveness of the charitable companls internal control. Evaluate the appropriateness of accounting policies used and the ￿asonableneSS ol accounting estimates and related disclosures made by the Truslees. Conclude on the appropriateness of the Trustees, use of the going concern basis of accounting and, based on the audit evldence obtained, whether a rnaterial uncertainty exists related to events or condilions that may cast significant doubt on the charitable companls ability to continue as a going concem. If we conclude that a material uncertainty exists, we are required lo draw attention in our Auditors, report to the related disclosures in the financial statements or, if such disclosures are inadequate. to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Auditors, report. However, future events or conditions may cause the charitable company to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statemenls. including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. Obtain sufficient appropriate audit evidence regardlng the financial information of the entities or buslness activitles within the Group to express an opinion on the consolldated financial statements. We are responsible for the direction, super4ision and performance of the Group audlt. We remain solely responslble for our audlt opinion. We cornrnunicate with those charged wilh governance ￿garding. among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in Internal control that we identify during our audit. Page 24

The British Allergy Foundation (A company Ilmited by guarantee) Independent audltors. report to the Members of The Britlsh Allergy Foundation (contlnued) Us• of our report This report is made solely to the charitable companrfs members. as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. and to the charitable companls trustees, as a body. Part 4 of the Charities (Accounts and Reports) Regulations 2008 and regulation 10 of the Charities Accounts {Scotland) Regulations 2006. Our audit work has been undertaken so that we rnight state to the charitable companys members those matters we are required to state to them in an Auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accepi or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed. Samantha Rouse FCCA DChA (Senlor statutory audltor) for and on behalf of Kreston R••ves LLP Chartered Accountants Statutory Auditor Canterfoury Date: 30 September 2025 Kreston Reeves LLP are eligible to act as auditors in terms of section 1212 of the Companies Acl 2006. Page 25

The British Allergy Foundation (A company limited by guarantee) Consolidated Statement of financial activities (incorporating income and expenditure account) For the year ended 31 March 2025 Unrestri¢t•d funds 2025 Restricted funds 2025 Total funds 2025 Total funds 2024 Notè Income from: Donations and legacies Charitable activities Other trading activities Investments Other income 108,503 42.537 963,355 17,939 95,065 203,568 42,537 963,355 17,939 103,486 27,764 1,136.222 19,143 113.688 Total income 1,132,334 95,065 1,227,399 1,400,303 Expenditure on: Raising funds Charitable activities 136,439 987.805 136,439 1.130,189 206.523 1,198,174 142,384 Total axpondlture 1,124.244 142,384 1,266,628 1,404,697 Net movement In funds 8,090 (47,319) (39,229) (4,394) Recon¢lllatlon of funds: Total funds brought fonNard Net movement in funds 900,419 8,090 62,517 (47,319) 962,936 (39,229) 967,330 (4.394) Total funds carrled forward 908,509 15,198 923,707 962,936 The Consolidated statement of financial activities includes all gains and losses recognised in the year. The notes on pages 30 to 56 form part of these financial statements. Page 26

The Brltish Allergy Foundatlon (A company Ilmlted by guarantee) Registered number: 04509293 Consolidated balance sheet As at 31 March 2025 2025 2024 Note Flxed assets Intangible assets Tangible assets Investments 14 47,439 15.847 14 61,947 17,260 14 15 16 63,300 79.221 Current assets Stocks Debtor8 Investments Cash at bank and in hand 17 18 19 3,935 270,911 210,391 694,628 2,252 299.567 200.000 667,900 1,179,865 1,169.719 Creditors: amounts falling due within one year 20 1319,458) (286.004) Net current assets 860,407 883,715 Tolal net assels 923,707 962,936 Charlty funds Reslricled funds Unrestricted funds 21 21 15,198 908.509 62,517 900.419 Total funds 923,707 962.936 The Trustees acknowledge their responslbllltles for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial slatements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by: Mr P Frampton Chair Date: 291912025 The notes on pages 30 to 56 form part of these financial statements. Page 27

The Brltlsh Allergy Foundation (A company Ilmlt•d by guarantee) Registered number: 04509293 Charlty balance sheet As at 31 March 2025 2025 2024 Note Flxed assets Intangible assets Tangible assets Investments 14 15 16 45,987 15,740 16 61,947 17,118 16 61,743 79,081 Current assets Stocks Debtors Investments Cash at bank and in hand 17 18 19 3,935 206,345 210,391 520,393 2,252 79,976 200,000 638,521 941,064 920,749 Creditors.. amounts falling due within one year 20 {100,281) (58,075) Net current assets 840.783 862.674 Total net assets 902,526 941.755 Charlty funds Restricted funds Unrestricted funds 21 21 62,517 879,238 902,526 Total funds 902,526 941,755 The Charity's net movement in funds for the year was £(39,229} (2024 - £6.969). The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to entities subject to Ihe small companies regime. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by.. Mr P Frampton Chair Date: 291912025 The notes on pages 30 to 56 form part of these financial staternents. Page 28

The British Allergy Foundatlon (A company limited by guarantee) Consolidated,statement of cash flows For the year ended 31 March 2025 202S 2024 Not• Cash flows from operatlng actlvltles Nel cash (used in)Iprovided by operating activities 24 24.765 (115,024) Cash flows from investlng aGtlvltl•s Interest received Purchase of intangible assets Purchase of tangible fixed assets Decreasel{increase) in short term deposit accounts 17.939 (2,304) (3.281) (10.391) 19,143 (2.700) <16,664) 262,249 Net cash provlded by investing actlvltlo$ 1,963 262,028 Change In cash and cash equlvalents In ihe year Cash and cash equlvalents at the beginning ol the year 26,728 147,004 667,900 520,896 Cash and cash oqulvalents at lh• •nd of the year 694,628 667.9(K) The notes on pages 30 to 56 form part of these financial statements Page 29

The British Allergy Foundation (A company limited by guarantee) Notes to the financial statements For Iht year ended 31 March 2025 General information The 8ritish Allergy Foundation is a charitable private company limited by guarantee. incorporated in England. Wales and Scotland. The liability of each member in the event of a winding up is limited to £1. The registered office is London House Business Centre, Thames Road. Crayford, Dartford. England. DA1 4SL. The principal activity of the Charity is to increase awareness of allergy and causes of anaphylaxis through services. advocacy, campaigns for policy and legislation changes. education on management and prevention of allergy. supporting the allergic community, promoting research into causes of allergy and improving quality of life, advocacy, advice. support and information services. A¢¢ountlng policies 2.1 Basls of preparatlon of flnancial statements The financial statements have been prepared in accordance with the Charitles SORP (FRS 102) Accounting and Reportlng 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 20191, the Financial Reporting standard applicabl& in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The British Allergy Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilltles are initially recognised at historical cost or transaction value unless otherwise slated in the relevant accounting policy. The Consolidated stalement of financial activities (SOFA> and Consolidated balance sheet consolidate the financial statements of the Charity and its subsidiary undertaking. The results of the subsidiary are consolidated on a line by line basis, The Charity has taken advantage of the exemption allowed under section 408 of Ihe Companles Aci 2006 and has not presented its own Statement of financial activities in these financial statements. Page 30

The British Allergy Foundatlon (A company limited by guarantee) Notes to thè financial statements For the yearended 31 March 2025 Accountlng poli¢i•s (continued) 2.2 Income All income is recognised once the Charity has entitlement to the income, after any performance condltions have been met, il is probable that the income will be received and the amount of income receivable can be measured reliably. Incoming resources from charitable trading activities are recognised as follows: The sale of goods - revenue is recognised when donated goods are sold; The rendering of seNices - revenue is recognised as follows.. Applicalions for the seal of approval when the application has been signed and the terms agreed; Renewal of the seal of approval in the month of commencement of the new period; and Services, such as training, in the month the services are supplied. Voluntary Income is received by way of grants, donations, legacies and gifts and is included In full in Ihe Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specffic performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Incomlng resources from grants, where related lo performance and specific dellverables, are accounted for as the charity earns Ihe right to conslderation by its performance. Investment income is included when receivable. Legacies are included when the Charity has legal entitlernent. the amouni can be measured reliably and it is probable Ihat the incorne will be received. Income tax recoverable In relation to Investment income is recognised at the time the investment income Is receivable. Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service. 2.3 Expendlture Resources expended are included in the Statement of Financial Activities on an accrual basis and have been classified under headings that aggregate all costs related to the category inclusive of any VAT which cannot be recovered. Expenditure is recognised where there is a legal or constructive obligation to make payment to a third paty, il is probable Ihat settlement will be required and the amount of the obligation can be measured reliably. Fundraising costs are those incurred in seeking voluntary conlributions and the staging of fundraising evenls. Support costs Support costs are those costs incurred directly in support of expenditure on the objects of the company. Allocatlon to support costs Certain expenditure is directly attricutable to specific activities and has been included in those cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimate of the proportion of time spent by staff on those activities. Page 31

The British Allergy Foundatlon (A company Ilmited by guarantee) Notes to the flnanclal statemenls Forthe year ended 31 March 2025 Accounting policles (continued) 2.4 Government grants Income from government grants is included at the point of application for the funds if that funding is considered to meet the criteria of measurability, reliability and probability. OtheDNise il is accounted for upon receipt. 2.5 Foroign curren¢i0s Monelary assets and liabilities denominated in foreign currencies are translated Into sterfing at rates of exchange ruling at the reporting date, Transactions In foreign currencies are translated into sterling at the rate rullng on the date of the transaction. Exchange gains and losses are recognised in the Consolidated statemenl of financial activities. 2.6 Intanglble assets and amortl$ation Intangible assets costing £1.000 or more are capitalised and recognised when future economlc benefits are probable and Ihe cost or value of the asset can be measured reliably. Intangible assets are initially recognised at cost. After recognition, under the cost model. intangible assels are measured at cost less any accumulated amortisalion and any accumulated impalrment losses. Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life. Amortisatlon is provided on the following bases: Website CRM Development costs 10 0/0 Straight line 10 /0 straight line 2.7 Tangible flx•d assets and depr•ciation Tangible fixed assets costing £500 or more are capitalised and recognised when fulure econornic benefits are probable and the cost or value of the assel can be measured reliably. Tangible fixed assets are initlally recognised at cost. After recognition, under the cost model, tanglble fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed assel into its intended working condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, on a reducing balance basis. All new fixed assets purchased in 2023124 and subsequently are depreciated on a straight-line b8SiS. Deprecialion is provided on the following basis: Furniture and fittings Computer & office equipment 250/0 reducing balance 250/• reducing balance Page 32

The British Allergy Foundation (A company Ilmlted by guarantee) Notes to the financlal statements For the year ended 31 March 2025 Accounling policles (continued) 2.8 Inv•stments Fixed asset investments are a form of financial instrument and are initially recognised at their transaclion cost and subsequenlly measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment, Investment gains and losses, whelher realised or unrealised. are combined and presented as 'Gainsl(Losses) on investments, in the Consolidated statement of financlal activities. Investments in subsidiaries are valued at cost less provision for impairment. 2.9 StoGks Stocks are valued at the lower of cost and net realisable value. being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work In progress and finished goods include labour and attributable overheads. At each balance sheet dale, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised Immediately in profrt or loss. 2.10 Debtor8 Trade and other debtors are recognised at the settlement arnount after any trade discount offered. Prepayrnents are valued at the amount prepaid net of any trade discounts due. 2.11 Cash at bank and In hand Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 2.12 Llabllltles and provlslons Liabilities are recognised when Ihere is an obligation at the Balance sheet date as a result of a past evenl, it is probable that a transfer of economic benefit will be required in settlement, and the amounl of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle Ihe debt or the amount it has received as advanced payments for the goods or services it rnU5t provide. Provisions are measured at the best estimate of the amounts required lo settle the obligation. Where the effect of the tirne value of money is rnaterial. Ihe provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks speclfic to Ihe liabllity. The unwinding of the discount is recognised in the Consolidated statement of financial activities as a finance cost. 2.13 FlnanGi41 instruments The Group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instrumenls are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequenlly measured at amortised cost using the effective interest method. Page 33

The Brltlsh Allergy Foundatlon (A Gompany Ilrnlted by guarantee) Notes to the financial statements Forthe year ended 31 March 2025 Accounting policles (continued) 2.14 Operating leases Rentals paid under operating leases are charged to the Consolidated Statement of Flnancial Activities on a straight-line basis over the lease term. 2.15 Penslons The Group operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Group to the fund in respecl of the year. 2.16 Fund accounting General lunds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Group and which have not been designated for other purposes. Designated funds comprise unrestricted funds thal have been set aside by the Trustees for particular purposes. The aim and use of each deslgnated fund is set out In the notes to the financial statements. Restrlcted funds are funds which are to be used in accordance wlth specific restrictions Imposed by donors or which have been raised by the Group for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Investment income, gains and losses are allocated to the appropriate fund. Page 34

Th• Britlsh Allergy Foundation (A company Ilmlted by guarantee) Notes to the financial statements Forthe year ended 31 March 2025 Incomè from donatlons and legacles Unrestricted Restri¢t•d funds funds 2025 2025 Total funds 2025 Donations Legacies Grants 43,758 8,242 56.503 43.758 8,242 151.568 95.065 108.503 95.065 203.568 Unrestricted funds 2024 Restricted funds 2024 Total funds 2024 Donatlons Legacies Grants 48,286 48,286 53 55.147 3,504 51,643 51,843 51,643 103.486 Incomè from charltable actlvltles Unr•$lrfct•d funds 2025 Total funds 2025 Totsl funds 2024 Sale of Iranslation cards Fees received 41.704 41,704 833 26,430 1,334 42,537 42,537 27.764 Page 35

The British Alleryy Foundation (A company limlted by guarant••) Nol•s to the financial statements For tho year ended 31 March 2025 Income from other tradlng activities Income from fundraising events Unrestricted funds 2025 Total funds 2025 Total funds 2024 Fundraising events 12,390 12.390 13.550 Income from tradlng subsldlary Unrestrlcted funds 2025 Tolal funds 2025 Total funds 2024 Seal of approval Renewals Allergy Friendly Products Corporate partners Alerts 145.213 566,386 75,098 159,368 4,900 145,213 566,386 75.098 159,368 4,900 220,453 675,103 85,333 137.383 4,400 950,965 950,965 1,122,672 Investment Income Unr•8lrlcted funds 2025 Tolal funds 2025 Tolal funds 2024 Interest received 17,939 17,939 19,143 Other incomlng resources Toial funds 2025 Total funds 2024 Other income 113,688 Page 36

The British All•rgy Foundation (A company limitod by guarantee) Notes to the finan¢lal statements For the year ended 31 March 2025 Expenditure on raising funds Costs of ralslng voluntary incom• Unrestricted funds 2025 Totsl funds 2025 Totsl .funds 2024 Dlrect wsts Prolessional fees 7,127 5,144 7,127 5,144 4,733 4,722 12,271 12.271 9.455 Fundral8lng trading expenses Unrestrl¢tod funds 2025 Totsl funds 2025 Total funds 2024 Fundralslng expenses 34,431 34,431 16,558 Expendlture on Irading Subsldlary Unrestricted funds 2025 Total funds 2025 Total funds 2024 Cost of sales Administration expenses 103,905 (14.168) 103,905 (14,168) 180,510 Analysls of expenditure on charitabl• actlvltles Summary by fund type Unrestricted Restricted funds funds 2025 2025 Total 2025 Charitable actlvities 987,805 142.384 1.130,189 Page 37

The British Allergy Foundation (A company limited by guarante•) Notes to the financlal statements For th• year ended 31 March 2025 Analysls of expendllur• on charltsbl• actlvltl•s (contlnued) Summary by fund type (continued) Unrestricted lunds 2024 Restricted funds 2024 Total 2024 Charitable activities 1,102,991 95,183 1,198,174 10. Analysls of •xpendltur• by actlvltSes Activitles undertaken dlrectly 2025 Support costs 2025 Total funds 2025 Charitable activlties 894,045 236,144 1,130,189 Activities undertaken directly 2024 Support costs 2024 Total funds 2024 Charitable activities 942,299 255,875 1,198,174 Analysis of dlrect Costs Total funds 2025 Total funds 2024 Staff costs Communications Other direct costs 824,241 51,627 18,177 830.146 91.208 20,945 894,045 942.299 Page 38

The Brltlsh Allergy Foundation (A company limited by guarantee) Notes lo the financial statements For the year •nded 31 March 2025 10. Analysls of •xpendlture by activitles (continued) Analysis of support costs Total funds 2025 Tolal funds 2024 Premises Communications Legal & professional General office expenses Depreciation, amortisation & impairment Financial charges Govemance costs 71,S71 866 35,209 87.295 21,339 7,614 12.250 90,589 5.770 94,103 38,541 9.238 17,350 236.144 255.875 11. Audltors, remuneratlon The auditors, remuneration amounts to an auditor fee of £14,660 (2024 - £13,700), and remuneration in r8lation lo the preparation of the financial statements and corporation tax returns of £3,790 {2024 £3,545). 12. Staff cost8 Group 202£ Group 2024 Charity 2025 Charity 2024 Wages and salaries Social security costs Contribution to defined contribution pension schemes 733,564 68.580 740,962 69,231 733.564 68.580 740.962 69,231 22.IYJ7 19.953 22.097 19.953 824,241 830.146 824.241 830,146 The average number of persons employed by the Charity during the year was as follows: Group 2025 No. Group 2024 Charity 2025 Charty 2024 No. Headcount 22 23 22 23 Page 39

The Britlsh Allergy Foundation (A company Ilmited by guaranteo) Notes to the flnancial statements Forthe year ended 31 March 2025 12. Staff cosls (¢ontlnued) The average headcount expressed as full-time equivalents was.. Group 2025 No. Group 2024 No. Charrty 2025 No. Charity 2024 No. Charitable activities Generating funds 19 19 19 19 22 22 The number of employees whose employee benefits (excluding employer penslon costs) exceeded £60,000 was: Group 2025 No. Group 2024 No. In the band £70,001- £80,000 The charity considers its key management personnel to be the Chief Executive Officer. The total employee benefits of Ihe key managemenl personnel were £87,720 {2024: £135,833). Page 40

The Brltlsh Allergy Foundatlon (A company Ilmlted by guaranto0) Notes to the financial slatements Forthe year ended 31 Mar¢h 2025 13. Trustees, r•muneralion and exp•ns•s During the year, no Trustees received any remuneration or other benefits {2024 - £NIL). During the year ended 31 March 2025. expenses totalling £4,391 were reimbursed or pald directly to S Trustees of the charity and Directors of its wholly owned subsidiary (2024 - £4.690 to 6 Trustees and Directors). These related to travel and hotel costs to attend Board meetings. 14. Intanglble assets Group Develop- m•nt Computer Software Patents Totsl Cost Al 1 April 2024 Additions 77,631 720 144,644 222,275 2,304 1,584 At 31 March 2025 78,351 1,584 144.644 224,579 Amortlsatlon At 1 April 2024 Charge for the year 70,020 2.216 90.308 14,464 160,328 16,812 132 At 31 March 2025 72,236 132 104.772 177,140 Net book value At 31 March 2025 6,115 1.452 39.872 47,439 At 31 March 2024 7,611 54,336 61.947 Page 4

The British Allergy Foundatlon (A company limit•d by guarantee Notes to the financial statements For the year ended 31 March 2025 14. Intanglbl• assets (contlnued) Charfty Computer software Patents Total Cost At 1 April 2024 Addib'ons 77,631 720 144,644 222.275 720 At 31 March 2025 78,351 144.644 222,995 Amortisatlon At 1 April 2024 Charge for the year 70,020 2,216 90,308 14.464 160,328 16,680 At 31 March 2025 72,236 104.772 177,008 Net book value At 31 March 2025 6,115 39,872 45,987 At 31 March 2024 7,611 54,336 61,947 Page 4

The British Allergy Foundatlon (A Gornpany limited by guarantee) Notes to Ihe financial statements Forthe year ended 31 March 2025 15. Tangible fixed assets Group Computer & office equipmenl Furnlture & fittings Total Cost or valuatlon At 1 April 2024 Additions 14,619 38,726 3,281 53.345 3,281 At 31 March 2025 14,619 42.007 56.626 D•preclatlon At 1 April 2024 Charge for the year 2,478 2.558 33,607 2.136 36,085 4.694 At 31 March 2025 5,036 35,743 40.779 Net book valu• At 31 March 2025 9,583 6,264 15.847 At 31 March 2024 12,141 5,119 17,260 Page 4

The Brltlsh Allergy Foundalion (A company limited by guaranteé) Notes lo th• financial statements For the y•arend•d 31 March 2025 15. Tangible fixed assets (continued) Charity Comput•r & office equlpmenl Furnlture & frttings Total Cost or valuation At 1 April 2024 Additlons 14,619 36,063 3,281 50.682 3,281 At 31 March 2025 14.619 . 39.344 53,963 D•pr•clation At 1 April 2024 Charge for the year 2.478 2,$58 31,086 2,101 33,564 4,659 At 31 March 2025 5,036 33.187 38,223 Net book value At 31 March 2025 9,S83 6,157 15.740 At 31 March 2024 12.141 4,977 17,118 Page 4

The Brltlsh Allergy Foundation (A company limit•d by guarantse) Notes to the financial statements For the year ended 31 March 2025 16. Flxed assot Inveslm•nts Investments In subsidiary companies Group Cost or valuation At 1 April 2024 14 At 31 March 2025 14 Investments in subsidiary companS0s Charlty Cost or valuatlon At 1 April 2024 16 At 31 March 2025 16 Page 4

The British Allergy Foundatlon (A company Ilmlted by guarantee) Notes to the financial ststements Forlhe year ended 31 March 2025 16. Flxod asset Investments (contlnu•d} Prlncipal subsldiaries The following were subsidiary undertakings of the Charity: Names Company Registered office or Class of Holdlng Included In number prlnclpal pl•¢• of busln•ss shares onsolidation Allergy Research Lld 03550847 London House Business Centre, Thames Road. Crayford. Darlford, England, DA14SL 06302734 London House Business Centre, Thames Road, Craylord, Dartford, England, DA14SL Ordinary 100°/o Yes Allergy UK Ltd {Domiant> Ordinary 100°/o Yes Allergy Aware Scheme Ltd (Donnant) 06300759 London House Business Centre, Thames Road. Crayford, Dartford, England, DA14SL Ordinary 1000/0 Yes Allergy England Ltd (Dormant) 08494679 London House Business Centre, Thames Road, Crayford. Dartford. England, DA14SL Ordlnary 100f/lo Yes Allergy Scotland Ltd (Dorrnant) SC447980 272 Bath Street, Glasgow, G2 4JR Ordinary 100/0 No Allergy Europe Ltd {Dormant) 08695950 London House Business Centre, Thames Road, Crayford, DartfoTd, England. DA14SL Ordinary 1000/0 Yes Allergy Northem Ireland Lld N1679729 58, Anlrirn Enterprise (Dormant) Agency, Unit 19 Greystone Road, Antrim, County Antrim, Northern Ireland, BT41 1JZ Ordlnary 100°/. No Allergy Wales Ltd (Dormant) 13459606 Intemational House, 10 Churchill Way, Cardiff, United Kingdom. CF10 2HE Ordinary 100°/ No The financial results of the subsidiaries for the yèar were: Names Income Expendlture Net assets Allergy Research Ltd Allergy UK Ltd {Domanl) Allergy Aware Scheme Ltd (Dormant) 952,114 {952,114) 21,183 Page 4

The Briii*llErylÉffdthknthofmiant) (Acom gy Europe (Dorman Allergy Northern Ireland Ltd (Domant) Allergy Wales Ltd {Donnant) Page 4

The Brltish Allergy Foundatlon IA company limlted by guarantee Notés to the financlal statements Forlhe year ended 31 March 2025 17. Stocks Group 2025 Group 2024 Charity 2025 Charty 2024 Goods for resale 3,935 2,252 3,935 2,252 18. D•btorn Group 2025 Group 2024 Charlty 2025 Charity 2024 Du• wilhln on• year Trade debtors Amounts owed by group undertakings Other debtors Prepayments and accrued income 206,681 257,371 1,414 140,701 8,910 55.320 350 37,430 5,580 36,616 8,910 55,320 5,580 36,616 270,911 299,567 206,345 79,976 19. Current asset Investments Group 2025 Group 2024 Charlty 2025 Charty 2024 Short term deposlts 210,391 200,000 210,391 200,000 Page 4

The Brltlsh Allergy Foundation (A company limited by guarantee) Notes to the financial statem•nts For the yearended 31 Mar¢h 2025 20. Creditors: Amounts falllng duo Within one year Group 2025 Group 2024 Charity 2025 Charity 2024 Trade creditors Other taxation and social security Other creditors Accruals and deferred Sncome 44,148 37,833 6,284 231,193 30.409 23.152 1.677 230.766 33,155 18,686 6,284 42,156 10,353 21,387 1,677 24,658 319,458 286,004 100,281 58.075 Group 2025 Group 2024 Charlty 2025 Charity 2024 Deferred income at 1 April 2024 Resources deferred during the year Amounts released from previous periods 124,317 121,254 (124,317) 194.024 124,317 (194.024) 12,500 30,000 (12,500) 12,500 12,500 (12,500) Deferred income at 31 March 2025 121,254 124.317 30,000 12,500 Page 4

The British Allergy Foundation (A company limlted by guaranlee) Notes to the financial statements Forlhe yearended 31 March 2025 21. Stst•ment of funds Statem•nt of funds - current year Balanc• al 31 March 2025 Balance at 1 April 2024 Transfers Inlout Income Expenditure Unrestricted funds Deslgnated funds Fixed Asset Fund Contingency Fund Public Affairs Campaign ReseNe Digital Media Reserve 17,118 466,220 {4,659) 3.281 15,740 466,220 16,395 6.455 16.395 6,455 506,188 {4,659) 3.281 504,810 8alanc• at 31 March 2025 Balanc• at 1 Aprll 2024 Transfers Inlout Income Expendltur• General funds General Free Reserve Allergy Research Limited 373,050 21,181 1,132,334 (1,119,585) 13,281) 382,518 21,181 394,231 1,132,334 (1,119,585) (3.281> 403,699 Total Unrestrlcted funds 900.419 1,132.334 (1,124.244) 908.S09 Page 4

The Brltlsh Allergy Foundation IA company Ilmlted by guarantee) Notes to thè financlal statement8 For the yearend•d 31 March 2025 21. Statemont of funds (continued) Balance at 31 March 2025 Balancè at 1 Aprll 2024 Transfers Inloui Income Expendlture Restrlcted funds Novartis 1.408 24,186 9,466 25,000 2,4S7 {1,408) (24,186) (9,466) (25,000) (4.300) {55,524) (5,000) (2,500) (15,000) NutrTcia prEer Garfield Weslon IADPO Big Lottery Abbvie ALK Leo Pharma Welcome Home Bursary 12,500 1,843 55.524 5,000 2,500 15,000 2,698 12,500 2,698 62,517 95,065 (142,384) 15,198 Total of funds 962.936 1,227,399 (1,266,628) 923,707 Page 50

The British Allergy Foundatio {A company limlted by guarantee) Notes to the flnanclal statements For the year ended 31 March 2025 21. Statement of funds (continued) Statement of funds - prlor year Balance at 31 March 2024 Balance at 1 April 2023 Transfers inlout Income Expenditure Unrestricted funds Designat•d funds Fixed Asset Fund Contingency Fund Public Affairs Campaign ReseNe Digital Media Reserve 17,037 466,220 (5,219) 5,300 17.118 466,220 16,395 6,455 16,395 6.455 506,107 {5,219) 5.300 506.188 Balance at 31 March 2024 Balance at 1 April 2023 Transfers Inlout Income Expenditure General funds General Free Reserve Allergy Research Limited 333,985 21,181 1,348,660 (1.304,295) (5,300) 373.050 21,181 355,166 1,348,660 {1.304,295) (5,300) 394,231 Total Unrestrlcted funds 861,273 1,348,660 (1,309,514) 900.419 Page 51

The British Allergy Foundation (A company limited by guarantee) Notès to the financial statements For the year ended 31 March 2025 21. Statement of funds (continued) Balance at 31 March 2024 Balance a 1 April 2021 Transfe inloul Income Expendilure Restricted funds Novartis IADPO Abbvie ALK Leo Pharma Garfield Weston IADPO 420 1,408 77,583 4,680 9.466 12.500 (420) 1.408 (77,583) (4.680) 24,186 24.18fj 9.466 25,000 2.457 25,000 2.457 (12,500) 106.057 51,643 {95,183) 62,517 Total of lunds 967,330 1.400,303 (1,404,697) 962.936 Novartls provided grant funding lo create resources for people living with CSU in an e-booklet and a video. The resources aimed to provide an understandably information to help them with their engagement with GP. Nutrlcla provided sponsorship funding for the dietitian servlce that offer dietetlc support for the under 5 year olds. Pflzer fund is for producing a booklet on skin to skln, leaflet on Atoplc Eczema and a leaflet on Eczema blood monitoring. Garfleld Weston is to help fund the operation of the Allergy helpline and dieticians. IADPO is for Back to Basics Masterclasses. Big Lottery fund is a grant provided by The National Lottery which will support increasing the reach of the Allergy helpline and the charity's patient services over 8 3-year period, Abbvle funding is for the It's Tlme Skin Campaign. ALK is for AAI expiry date work undertaken with Anaphylaxis UK. Leo Pharnia is for corporate membership. Wel¢om• Home Bursary is to provide equipment to indoor allergy sufferers. Page 52

The Brltish Allergy Foundation IA company Ilmited by guarantee) Notes to the financial statèments For the year ended 31 Mar¢h 2025 Summary offunds Summary of funds - current year Balanco at 31 March 2025 Balance at 1 April 2024 Transfers inlout Income Expenditure Designated funds General funds Restricted funds 506,188 394,231 62.517 {4,659) 1,132,334 (1,119,58S) 95,065 (142,384) 3.281 13,2811 504.810 403,699 15,198 962,936 1,227,399 (1,266,628) 923,707 Summary of funds - prlor year Balance at 31 March 2024 Balance at 1 April 2023 Transfers Inlout Income Expenditur8 Designated funds General funds Restricted funds 506,107 355,166 106.057 <5,219) 1,348,660 (1,304,295) 51.643 {95,183) 5,300 (5,300) 506,188 394,231 62,517 967,330 1,400,303 (1,404,697) 962,936 Page 53

The Brltlsh Allergy Foundation IA company Ilmlted by guarantee) Notes to the financial statements For the year ended 31 March 2025 23. Analysis of net assets between funds Analysis of net assets between funds- current year Unrestricted funds 2025 R•strict•d funds 2025 Total funds 2025 Tangible fixed assets Intsngible fixed assets Fixed asset investments Current assets Creditors due within one year 15.847 47.439 14 1.181,943 (336,734) 15,847 47.439 14 1,197.141 (336,734) 15.198 Total 908.509 15,198 923,707 Analysis of net assets between funds - prlor year Unrestricted funds 2024 Restricted funds 2024 Total funds 2024 Tangible fixed assets Intangible fixed assets Fixed asset investments Current assets Creditors due within one year 17,260 61,947 14 1,107,202 {286,0041 17,260 61,947 14 62,517 1,169,719 {286,004) Total 900,419 62,517 962,936 Page 54

The British Allergy Foundation (A company Ilmited by guarant••) Notes to the financlal stat•ments Forthe year ended 31 March 2025 Reconclllation of net movement in funds to net cash flow from operatlng activiti•s Group 2025 Group 2024 Net expenditure for the year (as per Statement of Financial Activities) 139,229) (4,394) Adjustmènts for. Depreciation charges Amortisation charges Interest received {Profit)I loss on dlsposal of flxed assets Increase in stocks Decreasel(increase) in deblors Increasel(decrease) In creditors Impairmenl charges 4,694 16,811 (17,939) 5.267 18,274 <19,143) 11,363 (1,291) (54,937) {85,163) 15,000 (1.683) 11,381 50,730 Net cash provided byllused in) operating actlvities 24,765 (115,024) 25. Analys55 of cash and cash aqulvalents Group 2025 Group 2024 Cash in hand 694,628 667,900 Total cash and cash •qulvalents 694,628 667.900 26. AnalysSs of changes In net debt At 1 April 2024 Cash flows At 31 March ' 2025 Cash at bank and In hand Liquid investments 667,900 200,000 26.728 10,391 694,628 210,391 867,900 37,119 905.019 Page 55

The 8rltlsh Allergy Foundalion (A company Ilmited by guarantee) Notes to the flnanclal statements Forthe year ended 31 March 2025 27. Pension cornmltments The Group operates a defined contribution pension scheme for its employees. The pension cost charge for Ihe period represents contributions payable by the Charity to the scheme and arnounted to £22.097 {2024 £19,953>. At the balance sheet date £4,286 was recognised as a liability owed to the scheme (2024 £Nil). 28. Opar•tlng lease commltm•nts At 31 March 2025 the Group and the Charity had commitments to make future minimum lease payments under non-cancellable operating leases as follows: Group 2025 Group 2024 Charlty 2025 Charity 2024 Not later Ihan 1 year Later than 1 year and not later than 5 years 69,596 219,913 69.485 219,544 69.596 219,913 69,485 219,544 289,509 289,029 289,509 289,029 29. R•lat•d party transactlons The charity has not entered into any related party transaction during the year (2024: £Nil>, nor are there any outstanding balances owing between related parties and the Charity at 31 March 2025 {2024: £Nil). 30. Conlrolllng party There is no ultimate controlllng paty. Page 56