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2024-04-05-accounts

Registered number: 06074887 Charity number: 1118192

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee) FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

CONTENTS
Page
Reference and administrative details of the charity, its trustees and advisers 1
Trustees' report 2 - 11
Independent examiner's report 12 - 13
Statement of financial activities 14
Balance sheet 15
Notes to the financial statements 16 - 28

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 5 APRIL 2024

Trustees

P.H.S. Von Der Heyde, Chairman J. M. Peel C. C. Auld E.G. Hayes, Treasurer

Company registered number

06074887

Charity registered number

1118192

Registered office

30 Orange Street, London, WC2H 7HF

Accountants

Calder & Co, 30 Orange Street, London, WC2H 7HF

Bankers

Santander Business Banking, PO Box 10102, 21 Prescott Street, London, E1 8TN

Page 1

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 5 APRIL 2024

The trustees present their report and financial statements for the year ended 5 April 2024.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's trust deeds, the Charities Act 2011, the Companies Act 2006 and "Accounting and Reporting 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 from 1 January 2019).

Objectives and Activities

a. Objectives and activities

(a) The relief of sickness and the preservation of health among people including (but not limited to) those suffering from psoriasis, psoriatic arthropathy and other related or similar conditions;

(b) To promote and protect the physical and mental health of sufferers of psoriasis, psoriatic arthropathy and other related or similar conditions through the provision of financial assistance, support, education and practical advice to sufferers and their families and their carers;

(c) To advance the education of the medical profession, the nursing profession, the media and the general public in all areas relating to psoriasis, psoriatic arthropathy and other related or similar conditions; and

(d) To promote or assist in the promotion of research into the causes, prevention, alleviation and the management of psoriasis, psoriatic arthropathy and other related or similar conditions, and to disseminate the useful results of such research for the public benefit.

The policies adopted in furtherance of these objects are:

(1)To continue to provide support and advice to those affected either directly or indirectly by psoriasis and or psoriatic arthritis.

(2)To actively educate the wider public about the conditions of psoriasis and psoriatic arthritis, by responding to direct contact with the charity and proactively contributing to media and public debates.

(3)To continue developing, updating and providing free educational information in the form of leaflets, pamphlets, other printed material and a comprehensive website.

(4)To investigate what areas of research are being undertaken and where the trustees feel it is appropriate, they will make grants available. Grants are made at the discretion of the trustees and in accordance with the objects of the charity.

There have been no changes to the objects or policies during the year.

Page 2

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 5 APRIL 2024

Achievements and performance

a. Review of activities

These include:

To develop these aims the charity engaged in a number of activities that would either expand the work or lead towards implementation in the future.

The following continue to be identified as areas to develop:

Progress overview

During this financial period, PAPAA, like many UK charities, has navigated an increasingly challenging environment shaped by a range of economic, social, and political factors. One of the most pressing challenges has been the ongoing cost-of-living crisis. Rising inflation and energy prices have impacted donors, reducing disposable income for charitable giving, while the demand for charitable services has surged, particularly in healthcare. With the NHS facing growing pressure to meet deadlines and obligations, PAPAA has seen an increase in demand for support, particularly as it fills gaps in patient care. This heightened demand is evident in the growing interest from healthcare professionals (HCPs) in PAPAA’s patient support initiatives, including the organisation's expansive patient information resources. PAPAA has also gained increased visibility in media and news outlets, with many referencing the charity’s materials to support stories based on lived experiences.

Simultaneously, the broader charity sector has been impacted by government funding cuts and policy changes, resulting in reduced grants and contracts for essential services, which has necessitated a search for alternative funding. Brexit-related economic shifts have further complicated matters, affecting funding opportunities and partnerships with European organisations.

Page 3

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 5 APRIL 2024

Despite these challenges, digital transformation has become both a necessity and an opportunity. PAPAA’s trustees, foreseeing the need for digital infrastructure upgrades, have been proactive in embracing this transformation. The charity has begun to focus on utilising Artificial Intelligence (AI) and other cost-effective technologies, ensuring that PAPAA remains lean in expenditure, but highly effective in reaching and supporting those most in need. There are also ongoing explorations into expanding the charity's involvement in the diagnosis and management of psoriatic disease, reflecting PAPAA’s commitment to evolving, in line with the needs of its beneficiaries.

Key activities

These challenges have been central to PAPAA's activities and underline the importance of sustaining the charity while ensuring viable income streams for future initiatives. The plans laid out in the previous annual report to support the charity’s ambitions have been successfully implemented. This includes the introduction of a prominent 'donate' button on all pages of the website, allowing individuals to make direct donations, either anonymously, by name, or through a dedicated event page. Importantly, this feature also incorporates the option for Gift Aid to be applied to donations, maximising the impact of contributions.

To enhance engagement, donation pages have been improved with more imagery and links to other ways supporters can assist PAPAA. Additionally, 'widgets' have been included to simplify navigation, and the Fundraiser Regulator logo is now displayed, signifying PAPAA's ethical approach to fundraising. While some donation channels, such as Amazon Smile, have been discontinued, others, including eBay for Charity and PayPal Giving, have been successful, with donations continuing to flow in. There has also been steady interest in promotional items, such as PAPAA’s magazine and awareness-raising wristbands.

A core part of PAPAA’s positioning as the leading authority on psoriatic disease has been its active efforts to find and share relevant research and news on psoriasis and psoriatic arthritis. This ensures that PAPAA’s information remains trustworthy, ethical, and evidence-based, reinforcing its reputation as a reliable resource.

In terms of digital marketing, PAPAA has expanded its efforts, making regular use of the Google Ads Grant, which provides $120,000 annually in in-kind online advertising. The charity is also exploring further campaign developments to fully leverage this resource, particularly as a tool for fundraising.

PAPAA has continued to emphasise our commitment to public benefit and our status as a ‘good cause,’ promoting PAPAA’s significant impact through the following initiatives:

Comprehensive online resourc e: Our website is one of the most extensive psoriatic disease-specific resource in the UK, with nearly 10,000 free-to-access items and pages, providing vital information to both patients and healthcare professionals.

Printed educational materia l: Over the last decade, we have distributed more than 200,000 plus free printed leaflets across 24 topics covering the core aspects of psoriasis and psoriatic arthritis.

Healthcare professional support : More than 1,000 healthcare professionals have been provided with free patient support materials to aid their understanding and treatment of psoriatic diseases.

Pharmacy outreach : We’ve supplied more than 3,500 UK pharmacies, helping them deliver free patient resources at the point of medicine delivery, enhancing patient education and care.

Page 4

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 5 APRIL 2024

Regulatory engagement : PAPAA has represented patient views in UK regulatory bodies, such as NICE, SMC, AWMSG, and MHRA, ensuring that the lived experiences of those with psoriatic disease inform new drug appraisals and regulatory decisions.

Social media engagement : We are actively engaged across the most popular social media platforms, with around 10,000 interactions, using these platforms to amplify patient voices and raise awareness.

Patient stories and surveys : Through our engagement group and PAPAA surveys, we’ve gathered more than 5,000 comments, stories and suggestions based on the real-life experiences of those living with psoriatic disease.

Research and training funding : We have invested nearly three-quarters of a million pounds into research and training initiatives in psoriatic disease, contributing to the advancement of knowledge and treatment.

• R egular eNewsletter Updates : More than 1,500 people receive regular updates via our eNewsletter, keeping our community informed of the latest developments, resources, and opportunities for engagement.

HCP Training : We have provided continuing professional development (CPD) training through our Psoriasis in Practice programme, subsidising many healthcare professionals to access this essential training free of charge.

Peer support : We offer anonymised peer support, providing a lifeline to those who are desperate for someone to listen to and validate their experiences.

Additionally, we have continued developing and promoting short informational videos, which are embedded in our main landing pages and shared across social media and YouTube. These videos have proven to be an effective way to reach a wider audience, providing accessible and engaging content that highlights PAPAA’s mission and impact.

Further work and strategic ambitions

To build on our current impact and activities, PAPAA has developed several key ambitions to further its mission:

Raising visibility and profile : We are committed to increasing awareness of both the charity and psoriatic disease, ensuring that more people understand the challenges faced by individuals living with these conditions and the support PAPAA offers.

Expanding information and support materials : We will continue to enhance and diversify our range of educational materials, ensuring they are comprehensive, up-to-date, and accessible to patients and healthcare professionals alike.

Website maintenance and accuracy : A priority for PAPAA is to regularly review and update our website to ensure that the information remains accurate, reliable, and aligned with the latest medical guidelines and patient needs.

Enhancing professional training : We aim to improve and expand our training programs for healthcare professionals, providing them with the latest knowledge and skills to support individuals with psoriatic disease.

Developing fundraising strategies : To ensure sustainability and growth, PAPAA will focus on developing new and innovative fundraising strategies to increase donations and diversify income streams.

Page 5

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 5 APRIL 2024

The trustees continue to focus on several key areas of interest to guide PAPAA’s future research and support activities:

Short-term observational studies : These studies are crucial for understanding the real-world impact of treatments and interventions in psoriatic disease over limited periods, offering valuable insights into patient outcomes and care approaches.

• Funding feasibility and pilot studies : The Trustees are particularly interested in supporting smaller, preliminary studies that test the viability of new research ideas or treatment approaches. These studies lay the groundwork for larger, more comprehensive research projects.

Systematic reviews : Systematic reviews synthesize existing research and provide a clear, evidencebased understanding of specific issues in psoriasis and psoriatic arthritis, enabling better-informed decisions in both clinical and policy settings.

Small epidemiological surveys : By funding smaller-scale surveys, PAPAA aims to gather essential data on the prevalence, distribution, and impacts of psoriatic disease within different populations. This information helps inform public health strategies and resource allocation.

Psoriasis and psoriatic arthritis in children : Understanding how psoriatic disease affects children is a growing area of interest. The Trustees are keen to support research that explores the specific challenges faced by young people with psoriasis and psoriatic arthritis, including diagnosis, treatment, and long-term management.

These areas of focus reflect PAPAA’s commitment to advancing understanding and improving the care of individuals affected by psoriatic disease through targeted, high-impact research initiatives.

PAPAA’s inclusion in the Network Portfolio allows the charity to access vital NHS support through the NIHR Clinical Research Network (CRN) infrastructure. This affiliation provides an opportunity for PAPAA to contribute to and facilitate research that is directly relevant to psoriatic disease, benefiting from the resources and expertise of the NIHR CRN. By being part of this network, PAPAA can ensure that the research it supports is integrated within the NHS framework, enabling broader participation, more effective recruitment of study participants, and better implementation of findings into clinical practice.

Looking ahead, PAPAA will continue to support and engage with relevant research initiatives, leveraging this strategic partnership to maximize the impact of funded studies. This collaboration not only strengthens the credibility of the research PAPAA is involved in but also enhances its potential to influence clinical guidelines and patient care across the UK.

Ethical fundraising

PAPAA remains committed to maintaining the highest standards in its fundraising practices. As part of its efforts to increase awareness and develop fundraising strategies, the charity continues to be a member of the Fundraising Regulator , ensuring transparency and providing clear guidance to the public on how fundraising activities are managed. This membership underscores PAPAA’s dedication to ethical fundraising, ensuring that the charity operates in a way that is open, honest, and accountable.

The charity actively listens to and engages with all stakeholders involved in the psoriasis and psoriatic arthritis field, fostering collaboration while remaining mindful of the ethical considerations surrounding fundraising. PAPAA is particularly cautious about how funding from certain sectors might be perceived by the public, ensuring that its integrity and independence are never compromised by overt commercial influence. This approach allows the charity to remain focused on its mission of supporting individuals affected by psoriatic disease, without being swayed by external pressures.

Page 6

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 5 APRIL 2024

By adhering to these principles, PAPAA reinforces its commitment to being a trusted and transparent organisation, ensuring that all donations are used effectively and ethically to advance its goals of patient support, research, and education.

External activities

Collaboration and engagement with other organisations and external agencies are key to PAPAA’s advocacy efforts, as recognised by the charity's trustees. These partnerships play an essential role in representing and advocating for the interests of individuals affected by psoriasis and psoriatic arthritis.

PAPAA works closely with respected professional bodies such as the British Association of Dermatologists and the British Society for Rheumatology , ensuring that the patient perspective is included in discussions on clinical care, research, and policy development. These collaborations enhance the charity's ability to influence national healthcare standards and promote better understanding of psoriatic disease among medical professionals.

Additionally, PAPAA’s staff remain responsive to requests from these and other organisations, providing insights and support drawn from the real-life experiences of patients. By sharing the lived experience of those managing psoriasis and psoriatic arthritis, PAPAA helps shape healthcare practices and policies to better meet the needs of patients, strengthening its role as a key advocate in the psoriatic disease community.

Data and evidence gathering

PAPAA maintains an ongoing process of data collection and analysis to better understand the needs of the individuals it supports. Through strategic distribution of electronic surveys and a standing open-access survey, PAPAA has built a comprehensive and nuanced view of the issues faced by people living with psoriasis and psoriatic arthritis. This original, often unpublished data provides invaluable insights that reflect the lived experiences of patients, shaping PAPAA’s advocacy and engagement efforts.

The charity has successfully used this data to inform submissions to key regulatory bodies, including the National Institute for Health and Care Excellence (NICE) , the Scottish Medicines Consortium (SMC) , and the All-Wales Medicines Strategy Group (AWMSG) , during drug appraisals for new medicines. The inclusion of real-life patient experiences has proven to be highly valuable, offering a perspective that traditional clinical data cannot always capture. PAPAA has received positive feedback from these agencies, with formal appreciation from the Patient and Public Engagement teams for its meaningful contributions.

Responding to calls from medicine agencies is an essential aspect of PAPAA’s representation role. In addition to contributing to drug appraisals, the charity has proactively engaged with the Medicines and Healthcare Products Regulatory Agency (MHRA) , raising concerns about misleading advertising, inappropriate product promotion, and the availability of fake or adulterated medicines related to psoriasis and psoriatic arthritis. This work is based on a combination of operational evaluations and direct feedback from individuals living with the condition.

PAPAA’s close engagement with regulatory bodies has led to invitations to contribute to safety campaigns, extending the charity's influence and public benefit beyond psoriatic disease. By advocating for patient safety and integrity in product marketing, PAPAA helps protect the public from harmful practices, further reinforcing its commitment to ethical representation and patient advocacy.

Page 7

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE (A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 5 APRIL 2024

Unmet needs

PAPAA remains actively engaged with its constituent group to identify and address unmet needs, particularly through the Your Views and Share Your Story sections of the website. These platforms enable individuals to share their experiences, concerns, and suggestions, providing the charity with valuable insights into patient perspectives. Regular surveys have further highlighted key areas of importance to patients, helping PAPAA stay attuned to emerging themes and priorities within the psoriatic disease community.

In addition to direct interactions, PAPAA also conducts an ongoing analysis of website search terms and user activity. This helps to identify topics that require further exploration or support, allowing the charity to respond proactively to the needs of its community. These insights influence the creation of new content and resources, ensuring that PAPAA’s offerings remain relevant, informative, and aligned with the evolving needs of those affected by psoriasis and psoriatic arthritis.

By continuously gathering data from various sources, PAPAA is better equipped to address unmet needs and expand its support activities, strengthening its role as a responsive and patient-centred organisation.

Core work

In addition to its forward-planning ambitions, PAPAA continues to carry out essential day-to-day activities that support individuals affected by psoriatic disease. These core activities include:

Responding to all enquiry route s: The charity is committed to addressing inquiries from patients, healthcare professionals, and the public, ensuring that everyone has access to the information and support they need.

Raising awareness and promoting the charity: PAPAA continues to engage in awareness campaigns to educate the public about psoriatic disease and the charity's work, expanding its reach and impact.

• P roducing and monitoring publications: The charity produces informative publications that are regularly monitored for accuracy and relevance, ensuring that they meet the needs of patients and healthcare providers alike.

By maintaining a strong focus on both public engagement and core activities, PAPAA is well-positioned to fulfil its mission of supporting individuals living with psoriasis and psoriatic arthritis while continuously adapting to their evolving needs.

Page 8

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE (A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 5 APRIL 2024

Public benefit

PAPAA is dedicated to enhancing understanding of psoriasis and psoriatic arthritis while raising awareness among a wider audience. This commitment is central to the charity’s mission, as it strives to provide realistic, evidence-based support underpinned by scientific rigor. Meeting the needs of all individuals affected by these conditions, from cradle to grave, remains a priority for PAPAA. The charity recognizes the importance of offering comprehensive resources and support throughout the various stages of life and disease progression.

Privacy and security

PAPAA maintains a strong policy of open access to a confidential and anonymous helpline, ensuring that individuals feel safe and supported when seeking assistance. The helpline operates on a peer-to-peer approach, where staff listen empathetically and offer directional advice on maximising the services provided within the NHS framework. This supportive environment is often praised by service users, who find the approach particularly beneficial during challenging times, whether they are newly diagnosed or transitioning to a different phase of their health journey.

The ability to provide time, resources, and tailored signposting is highly valued by those who reach out for support. Many individuals return for follow-up calls, indicating the effectiveness of this ongoing engagement. PAPAA is deeply committed to safeguarding the well-being, privacy, and security of all information shared by those it engages with. The charity adheres to the principles set out in the General Data Protection Regulation (GDPR), ensuring that personal data is handled responsibly and with the utmost care.

Through its dedication to public benefit and the protection of personal information, PAPAA continues to foster trust and confidence among the communities it serves, ensuring that individuals affected by psoriasis and psoriatic arthritis receive the support they need in a safe and secure environment.

Conclusion

PAPAA's strategic initiatives and robust engagement efforts have significantly advanced its mission to support individuals living with psoriasis and psoriatic arthritis. Despite the challenging landscape posed by economic pressures, the charity has effectively navigated obstacles through innovative fundraising strategies, a commitment to digital transformation, and the expansion of educational resources. The positive feedback from healthcare professionals and patients’ alike highlights PAPAA's vital role in bridging gaps in patient care and providing comprehensive support.

By fostering collaborations with external organisations and actively advocating for the interests of those affected by psoriatic disease, PAPAA continues to strengthen its influence within the healthcare community. The charity’s dedication to addressing unmet needs, maintaining a high standard of privacy and security, and adhering to ethical fundraising practices underscores its commitment to transparency and integrity.

Looking ahead, PAPAA remains focused on enhancing its outreach, expanding its research funding, and continually adapting to the evolving needs of its beneficiaries. Through these efforts, the charity is wellpositioned to make a lasting impact in the lives of individuals affected by psoriasis and psoriatic arthritis, ultimately contributing to a greater understanding and improved management of these conditions.

Page 9

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 5 APRIL 2024

Financial review

a. Reserves policy

In line with the guidance set out by the Charities Commission the Trustees have developed the following reserves policy to inform donors, funders and other stakeholders on how funds are being used to support the charity’s aims and objectives.

The charity has previously used funds to generate income and also drawn on those funds to support its activities. A low risk balanced approached has been used to achieve this. The fund is now reducing and the Trustees are actively developing activities to generate new streams of income, whilst mindful of the need to use existing funds wisely, until such activities are able to support the work that is needed to support the charity’s constituent group.

The cost of running the charity’s activities is estimated to be approximately £300,000 per annum. Given that the charity provides its services and support free of charge, with only a small cost to cover the subscription to receive the journal via the post, reliance on the reserve is vital in the current climate to support activities.

Voluntary income through donations, regular gifts and legacies is a small part of the charity’s income, therefore until new and regular income streams have been developed it is anticipated that further reliance on the reserve will be vital to maintain the current activities and the development of new much needed initiatives.

The current funds held by the charity at the end of the financial year are £763,217. Prudent management will continue in order to generate income, both to support daily activates with some provision to release funds to support the research activities and provide small grants to researchers working in the areas of ongoing interest to the Trustees. The allocation for research is anticipated to be around £60,000 per annum, dependent on applications being of a high standard and likely to provide meaningful results that add scientific value.

This policy is regularly monitored and reviewed for effectiveness in the light of the changing funding and financial climate and other risks by the Board of Trustees. It is adjusted accordingly as plans, opportunities and income streams emerge.

b. Designated funds

The trustees have decided that a designated fund should be allocated to grants for research. The charity operates an open application small research grant programme, with a maximum award per application of £10,000.

The size of the fund allocation is £60,000 per financial year, which reflects the current and anticipated level of applications based on funded projects within the portfolio and that of rejected applications in the current financial year.

It is anticipated that the fund will be spent within each financial year, if not the funds will be carried forward to create a rolling offer, or used for support, which the trustees proactively identify as meeting with the aims and objectives of the charity. Awards will only be made based on extensive and thorough vetting of the applications.

Structure, governance and management

a. Constitution

The Charity is a charitable company limited by guarantee and was incorporated on 30 January 2007. The company took over the assets, liabilities and activities of the Psoriasis Support Trust, an unincorporated charity,

Page 10

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 5 APRIL 2024

on 6 April 2007 and of the Psoriatic Arthropathy Alliance charitable company limited by guarantee on 3 April 2009 as agreed by the trustees of both charities.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

P.H.S. Von Der Heyde (Chairman) J. M. Peel

C. C. Auld E.G. Hayes (Treasurer)

This report was approved by the Trustees, on 4 November 2024 and signed on their behalf by:

................................................

P.H.S. Von Der Heyde

Page 11

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 5 APRIL 2024

Independent examiner's report to the Trustees of Psoriasis and Psoriatic Arthritis Alliance (the 'company')

I report to the trustees (who are also Directors for the purpose of company law) on my examination of the accounts of the company for the year ended 5 April 2024 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the Trustees of the company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charitable company's financial statements carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

Independent examiner's statement

I have completed my examination. I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

  4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Page 12

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT (continued) FOR THE YEAR ENDED 5 APRIL 2024

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed:

Dated: 4 November 2024

A Koupland ACA

Page 13

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 5 APRIL 2024

Unrestricted
funds
Note
2024
£
Income from:
Donations and legacies
2
8,513
Investments
3
19,469
Total income
27,982
Expenditure on:
Raising funds
7,136
Charitable activities
271,356
Total expenditure
4
278,492
Net expenditure before investment gains/(losses)
(250,510)
Net gains / (losses) on investments
10
29,090
Net expenditure before other recognised gains and
losses
(221,420)
Net movement in funds
(221,420)
Reconciliation of funds:
Total funds brought forward
984,637
Total funds carried forward
763,217
Total
funds
2024
£
8,513
19,469
27,982
7,136
271,356
278,492
(250,510)
29,090
(221,420)
(221,420)
984,637
763,217
Total
funds
2023
£
77,438
18,967
96,405
8,443
269,055
277,498
(181,093)
(40,845)
(221,938)
(221,938)
1,206,575
984,637

The notes on pages 16 to 28 form part of these financial statements.

Page 14

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee) REGISTERED NUMBER: 06074887

BALANCE SHEET AS AT 5 APRIL 2024

2024 2023
Note £ £ £ £
Fixed assets
Intangible assets 14 27,064 33,830
Tangible assets 15 2,806 3,734
Investments 16 673,069 855,520
702,939 893,084
Current assets
Debtors 17 3,481 3,481
Cash at bank and in hand 68,928 99,348
72,409 102,829
Creditors:amounts falling due within one
year 18 (12,131) (11,276)
Net current assets 60,278 91,553
Net assets 763,217 984,637
Charity Funds
Unrestricted funds 19 763,217 984,637
Total funds 763,217 984,637

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The Trustees consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Act.

The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements were approved and authorised for issue by the Trustees on 4 November 2024 and signed on their behalf, by:

................................................

P.H.S. Von Der Heyde

The notes on pages 16 to 28 form part of these financial statements.

Page 15

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with Accounting and Reporting 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Psoriasis and Psoriatic Arthritis Alliance meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The accounts present information about the company as an individual undertaking and not about its group. The company and its subsidiary undertaking comprise a small-sized group. The company has therefore taken advantage of the exemptions provided by section 398 of the Companies Act 2006 not to prepare group accounts

1.2 Company status

The charity is a company limited by guarantee and has no share capital. Its registered office is 30 Orange Street, London WC2H 7HF. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £10 per member of the company.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

1.3 Going concern

The trustees have a reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future and are confident that the charity can continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

1.4 Income

All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which either: the company is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the company has been notified of the executor's intention to make a distribution. Where legacies have been notified to the company, or the company is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Dividends are recognised once the dividend has been declared and notification has been received by our investment advisor of the investment portfolio.

Page 16

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024

1. Accounting policies (continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Support costs are those costs incurred directly in support of expenditure on the objects of the company and include project management carried out at Headquarters.

Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.

Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Charitable activities and Governance costs are costs incurred on the company's operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

1.6 Intangible fixed assets and amortisation

Intangible assets are initially recognised at cost and are subsequently measured at cost net of amortisation and any provision for impairment.

Amortisation is provided on intangible fixed assets at rates calculated to write off the cost of each asset, less their estimated residual value, over their expected useful lives on the following bases:

Website cost

1.7 Tangible fixed assets and depreciation

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of financial activities incorporating income and expenditure account.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Page 17

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024

1. Accounting policies (continued)

1.8 Fixed asset investments

Fixed asset Investments consists of listed investments and shares in a subsidiary undertaking.

Listed investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised In net income/(expenditure) for the year. Transaction costs are expensed as incurred.

The investment includes the charity's holding in its subsidiary trading company and is shown at cost.

A subsidiary is an entity controlled by the Charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.9 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the Bank.

1.10 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.11 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.

1.12 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

1.13 Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.14 Pensions

The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.

Page 18

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024

1. Accounting policies (continued)

1.15 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

1.16 Critical accounting estimates and areas of judgment

In the application of the Charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to ·accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The Trustees do not consider there to be judgements or estimates that would be considered to be critical to the financial statements.

2. Income from donations and legacies

Unrestricted
funds
2024
£
Donations
8,513
Total 2023
77,438
Total
funds
2024
£
8,513
77,438
Total
funds
2023
£
77,438

Page 19

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024

3. Investment income

Unrestricted
funds
2024
£
Income from listed investments
16,043
Interest receivable
3,426
19,469
Total 2023
18,967
Analysis of charitable expenditure
Charitable
expenditure
2024
£
Raising funds:
Investment management (see note 5)
7,136
Subtotal raising funds
7,136
Charitable activities:
Support costs (see note 8)
216,219
Direct costs (see note 6)
33,720
Grant funding of activities (see note 7)
13,500
Subtotal charitable activities
263,439
Expenditure on governance (see note 9)
7,917
278,492
Total 2023
277,498
Total
funds
2024
£
16,043
3,426
19,469
18,967
Total
2024
£
7,136
7,136
216,219
33,720
13,500
263,439
7,917
278,492
277,498
Total
funds
2023
£
16,554
2,413
18,967
Total
2023
£
8,443
8,443
211,579
38,267
-
249,846
19,209
277,498

4. Analysis of charitable expenditure

Page 20

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024

5. Raising funds

5.
Raising funds
Unrestricted
funds
2024
£
Investment management
7,136
Total 2023
8,443
6.
Direct costs
Information
and Support
Services
£
Medical consultancy
21,600
Printing and stationery
12,120
33,720
Total 2023
38,267
7.
Grants payable
Grants
2024
£
DDM Health
13,500
Total
funds
2024
£
7,136
8,443
Total
2024
£
21,600
12,120
33,720
38,267
Total
2024
£
13,500
Total
funds
2023
£
8,443
Total
2023
£
21,250
17,017
38,267
Total
2023
£
-

Page 21

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024

8. Support costs

Information
and Support
Services
£
Staff costs
162,979
Depreciation
7,694
Rent and rates
25,492
IT consultancy
11,433
Postage
4,579
Telephone and fax
448
Other expenses
476
Subscriptions
3,118
216,219
Total 2023
211,579
Total
2024
£
162,979
7,694
25,492
11,433
4,579
448
476
3,118
216,219
211,579
Total
2023
£
157,494
9,762
26,371
11,506
3,599
463
913
1,471
211,579

During the year ended 5 April 2024, the company incurred the following Governance costs:

9. Governance costs

Unrestricted
funds
2024
£
Accountancy fees
4,044
Legal and professional
1,800
Insurance
2,073
7,917
Total
funds
2023
£
7,470
9,916
1,823
19,209

Page 22

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024

10. Net gains / (losses) on investments

Revaluation of investments
Gain / (loss) on sale of investments
Total
2024
£
(18,371)
47,461
29,090
2023
£
(51,407)
10,562
(40,845)

11. Average number of employees

The average number of persons employed by the company during the year was as follows:

2024 2023
No. No.
Administration 3 4

One employee received emoluments totalling £67,200 and a second employee received emoluments of £66,000. This includes national insurance and pension contributions. No other employees received emoluments exceeding £50,000.

12. Independent examiner

The Independent Examiner's remuneration amounts to an Independent Examination fee of £3,600 (2023 - £3,600).

13. Trustees

During the year no trustees (or any persons connected with them) received any remuneration or reimbursed expenses. (2023: £ nil)

Page 23

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024

14. Intangible fixed assets

Intangible fixed assets
Cost
At 6 April 2023 and 5 April 2024
Amortisation
At 6 April 2023
Charge for the year
At 5 April 2024
Carrying amount
At 5 April 2024
At 5 April 2023
Website
Costs
£
75,840
42,010
6,766
48,776
27,064
33,830

15. Tangible fixed assets

Tangible fixed assets
Cost
At 6 April 2023 and 5 April 2024
Depreciation
At 6 April 2023
Charge for the year
At 5 April 2024
Net book value
At 5 April 2024
At 5 April 2023
Plant and
machinery
£
3,543
3,480
11
3,491
52
63
Fixtures and
fittings
£
14,552
10,881
917
11,798
2,754
3,671
Total
£
18,095
14,361
928
15,289
2,806
3,734

Page 24

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024

16. Fixed asset investments

Market value
At 6 April 2023
Additions
Disposals
Valuation changes
At 5 April 2024
Market value
At 6 April 2023
Additions
Disposals
Valuation changes
At 5 April 2024
Listed
securities
£
855,519
78,591
(242,671)
(18,371)
673,068
Sub total
brought
forward
investment in
subsidiary
£
£
855,519
1
78,591
-
(242,671)
-
(18,371)
-
673,068
1
Sub total
carried
forward
£
855,519
78,591
(242,671)
(18,371)
673,068
Total
£
855,520
78,591
(242,671)
(18,371)
673,069

Subsidiary undertakings

The following were subsidiary undertakings of the company:

Name
Holding
PAPAA Enterprises Limited
100%
Name
Business
PAPAA Enterprises Limited
Website Licence
2024
2023
£
£
1
1
Registered office
Calder & Co
2023
£
1

Calder & Co 30 Orange Street London WC2H 7HF

Page 25

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024

17. Debtors

Other debtors
Prepayments and accrued income
2024
£
2,600
881
3,481
2023
£
2,600
881
3,481

18. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Amount owed to subsidiary undertaking
Accruals and deferred income
2024
£
3,156
4,984
1
3,990
12,131
2023
£
3,053
4,382
1
3,840
11,276

19. Statement of funds

Statement of funds - current year

Balance at
6 April 2023
£
Designated funds
Investment and research fund
1,039,600
Small research grant programme
47,000
1,086,600
General funds
General Funds
(101,963)
Total Unrestricted funds
984,637
Total of funds
984,637
Income Expenditure
£
£
-
-
-
-
-
-
27,982
(278,492)
27,982
(278,492)
27,982
(278,492)
Gains/
(Losses)

£
-
-
-
29,090
29,090
29,090
Balance at
5 April 2024
£
1,039,600
47,000
1,086,600
(323,383
763,217
763,217

Page 26

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024

19. Statement of funds (continued)

The investment and research fund represent sums set aside by the trustees for investments. To earn sufficent Income to fund on going research in Psoriasis and Psoriatic Arthritis.

The trustees have decided that a designated fund should be allocated to grants for research. The charity operates an open application small research grant programme, with a maximum award per application of £10,000. The size of the fund allocation (£47,000) reflects the current and anticipated level of applications based on funded projects within the portfolio and that of rejected applications in the current financial year.

It is anticipated that the fund will be spent within each financial year, but awards will only be made based on extensive and thorough vetting of the applications, unused funds will be carried over or used for support, which the trustees proactively identify as meeting with the aims and objectives of the charity.

Statement of funds - prior year

Designated funds
Investment and research fund
Small research grant programme
General funds
General Funds
Total Unrestricted funds
Total of funds
Balance at
6 April 2022
£
1,039,600
47,000
1,086,600
119,975
1,206,575
1,206,575
Income
£
-
-
-
96,405
96,405
96,405
Expenditure
£
-
-
-
(277,498)
(277,498)
(277,498)
Gains/
(Losses)
£
-
-
-
(40,845)
(40,845)
(40,845)
Balance at 5
April 2023
£
1,039,600
47,000
1,086,600
(101,963)
984,637
984,637

20. Analysis of net assets between funds

Analysis of net assets between funds - current year

Analysis of net assets between funds - current year
Unrestricted
funds
2024
£
Intangible fixed assets 27,064
Tangible fixed assets 2,806
Fixed asset investments 673,069
Current assets 72,409
Creditors due within one year (12,131)
763,217

Page 27

PSORIASIS AND PSORIATIC ARTHRITIS ALLIANCE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024

20. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Intangible fixed assets
Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
21.
Related party transactions
Remuneration of key management personnel
2024
£
Aggregate compensation
67,200
Unrestricted
funds
2023
£
33,830
3,734
855,520
102,829
(11,276)
984,637
2023
£
64,400

At the end of the year Psoriasis and Psoriatic Arthritis Alliance owed £1 (2023: £1) to PAPAA Enterprises Limited a wholly owned subsidiary.

Page 28