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
#77

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