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2023-01-01-accounts

Asthma Innovation Research

Charity registration number: 1168495

Asthma Innovation Research

Annual Report

and Financial Statements

for the Year Ended 1 January 2023

1

Asthma Innovation Research

(Registration number 1168495)

Contents

Page
Reference and Administrative Details 3
Trustees’ Report 4
Statement of Trustees’ Responsibilities 7
Statement of Financial Activities 8
Balance Sheet 10
Notes to the Financial Statements 11 to 16

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Asthma Innovation Research

(Registration number 1168495)

Reference and Administrative Details

Charity name
Charity Registration Number
Companies House registration
Legal structure
Trustees
Principal address
Website and Email
Bankers
Custodian trustees holding assets
The legal name is “Asthma Innovation Research”
1168495
Registered with Charity Commission in England & Wales
CE007169
Charitable Incorporated Organisation “CIO”
Registered with Companies House in England & Wales
Governing document is the Trust Deed establishing the charity.
The trustees are all individuals.
Dr Jonny Coppel
Dr Rahul Chodhari (Chairman)
Dr Simon Braithwaite
Dr Dominic Fenn
Dr Lucy Everson
Dr Jessica Kearney
Apartment 55
Warwick Building
366 Queenstown Road
London
SW11 8NJ
www.asthmainnovationresearch.co.uk
Jonny.coppel@gmail.com
asthmainnovationresearch@gmail.com
Metro Bank plc
Southampton Row, London
There are no assets held by any custodian trustee or nominee on
behalf of the charity

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Asthma Innovation Research

(Registration number 1168495)

Trustees’ Report

The trustees present the annual report together with the financial statements of the charity for the year ended 1 January 2023.

Objects and activities of the charity

The purposes of the charity are set out in its governing document.

The charity’s governing document is a constitution that was drawn up and was approved by the Charity Commission upon registering on 28 July 2016.

The main purpose of Asthma Innovation Research (AIR) as set out by our governing document is to relieve sickness and promote good health by reducing mortality and morbidity due to asthma, in particular in the child population, in particular but not exclusively by:

The main activities undertaken in relation to those purposes during the year.

The main activities undertaken in relation to these purposes are:

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(Registration number 1168495)

Asthma Innovation Research

The main activities undertaken during the year to further the charity's purpose for the public benefit.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

The charity's main objectives and achievements for the year

In this time period we had the following achievements:

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(Registration number 1168495)

Asthma Innovation Research

delivered by frontline NHS clinicians and public health professionals who specialise in these topic areas.

Adolescence is a key stage of transition at which young people need to begin to recognise health issues and to independently engage with health services and access appropriate help. Supporting young people at this critical stage is key in empowering them to be able to take control of their own health in future. Experience from the pandemic has also shown us how vital it is to build trust between young people and health professionals.

Over the past 12 months, up until January 2023, the project has expanded from an initial pilot in one Camden school, to wider settings across the capital, and has reached hundreds of learners including reaching care leavers and more vulnerable young people. Clinical Fellows in Emergency Medicine, Public Health and Mental Health have been appointed. We have collaborated with Peer Outreach Workers and the Greater London Assembly, and youth organisations such as Thrive LDN and The Hive, to ensure that the sessions are coproduced with young people. We are in the process of enrolling a wider team of clinicians and health professionals as ‘Project Health Resilience Ambassadors’, as the project expands. The Project Health Resilience Team are hoping to complete data collection for the initial evaluation towards the end of the year, and exploring possibilities for sustainable models of the project for the future.

The contribution of volunteers during the year.

Volunteers, in terms of the Trustees and others have regularly given their time and resources during this period with no drain on the charity’s funding.

Financial Review

The financial position of the charity at 1 January 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Net income/(expenditure)
Unrestricted revenue funds for general purposes of the charity
Restricted funds
Total Funds
2023
£
(388)
2,232
-
2,232
2022
£
(312)
2,620
-
2,620

There was no income generated during the financial year 2022/2023, compared to £4,300 raised in the previous 2021/22 year.

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(Registration number 1168495)

Asthma Innovation Research

On 1/1/23, AIR had £2,232, which comprises general funds, and there were no restricted funds. There are no concerns about the charity’s ability to continue. These unrestricted funds of £2,232 should drive the schools programme forward and will aid the continuing distribution campaign of Princess Asma and Asthmanauts.

Outlook for 2023

Our main areas of activity in 2023 are predicted to be:

  1. The Schools Education Project. We will continue to offer sessions where possible either face to face or virtually. As always, we will continue to try to spread the project to new medical schools, targeting Oxford University in particular.

  2. The further distribution of Asthmanauts will be reviewed.

  3. Investigating changing our constitution to enable us to use our educational templates to improve the lives of people suffering from other medical conditions aside from asthma.

  4. The yoga fundraising series will be recontinued once feasible.

Statement of Trustees’ Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

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Asthma Innovation Research

(Registration number 1168495)

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees of the charity on 30/8/2023 and signed on its behalf by:

......................................... ………………………………….. Dr Jonny Coppel Dr Lucy Everson Trustee Trustee

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Asthma Innovation Research

(Registration number 1168495)

Statement of Financial Activities (including Income & Expenditure Account) for the Year Ended 1 January 2023

SORP Current Year Prior Year
Ref Unrestricted
Restricted
Total Total
Funds Funds Funds Funds
£ £ £ £
Income & Endowments
from:
Donations & Legacies A1 - -
- 4,300
Charitable activities A2 - -
- -
Other trading activities A3 - -
- -
Investments A4 - - - -
Other A5 - - - -
Total income A - - - 4,300
Expenditure on:
Raising funds B1 - - - -
Charitable activities B2 388 - 388 4,612
Other B3 - - - -
Total Expenditure B 388 - 388 4,612
Net income/(expenditure) A-B
(388)
- (388) (312)
for the year
Reconciliation of funds:- E
Total funds brought 2,620 - 2,620 2,932
forward
Total funds carried 2,232 - 2,232 2,620
forward

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity’s activities.

The notes attached on pages 11 to 16 form an integral part of these accounts.

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Asthma Innovation Research

(Registration number 1168495)

Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

SORP
Ref
Income & Endowments from:
Donations & legacies
A1
Expenditure on:
Raising funds
B1
Charitable activities
B2
Total expenditure
B
Net income for the year
Net movement in funds
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
Prior Year
Unrestricted Restricted
Total
Funds
Funds
Funds
2022
2022
2022
£
£
£
73
9,755
9,828
-
-
-
-
8,784
8,784
-
8,784
8,784
73
971
1,044
73
971
1,044
1,888
-
1,888
1,961
971
**2,932 **

The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.

The notes attached on pages 11 to 16 form an integral part of these accounts.

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Asthma Innovation Research

(Registration number 1168495)

Balance Sheet as at 1 January 2023

SORP
Note
Ref
Current assets
B
Debtors
7
B2
Cash at bank and in hand
B4
Creditors: Amounts falling due within one
year
8
C1
The total net assets of the charity
Funds of the charity:
Unrestricted funds
D3
Restricted funds
Total funds
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2023
2022
£
£
-
-
2,232
2,620
-
-
2,232
2,620
2,232
2,620
-
-
2,232
2,620

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA.

Approved by the trustees of the charity on 30/8/2023 and signed on its behalf by:

......................................... ………………………………….. Dr Jonny Coppel Dr Lucy Everson Trustee Trustee

The notes attached on pages 11 to 16 form an integral part of these accounts.

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Asthma Innovation Research

(Registration number 1168495)

Notes forming part of the Financial Statements for the year ended 1 January 2023

1 Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.

Statement of compliance

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 Charities Act 2011.

Basis of preparation

Asthma Innovation Research 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 notes.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable, and the amount can be reliably measured.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a

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Asthma Innovation Research

(Registration number 1168495)

basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’ meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Research and development

Research and development expenditure is written off as incurred.

Trade debtors

are amounts due from customers for merchandise sold or services performed in the ordinary course of business are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of is established when there is objective evidence that they will not be able to collect all amounts due according to the original terms of the receivables.

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Asthma Innovation Research

(Registration number 1168495)

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity. Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

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Asthma Innovation Research

(Registration number 1168495)

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled, or expires.

Fair value measurement

The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

2 Income from donations and legacies

Donations and legacies:
Donations from individuals
Other donations
Regular giving and capital donations
Unrestricted Restricted
Total
Total
2022
2021
£
£
£
£
-
-
-
1,450
-
-
-
2,850
-
-
-
-
-
-
-
4,300

3 Expenditure on raising funds

There were no costs incurred in generating the donations and voluntary income.

4 Expenditure on charitable activities

Governance costs
Costs of charitable activities
Unrestricted Restricted
Total
Total
2023
2022
£
£
£
£
-
-
-
-
388
-
388
4,612
388
-
388
4,612

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Asthma Innovation Research

(Registration number 1168495)

During the year, costs were incurred on website maintenance. In the prior year, the costs of charitable activities related to printing materials and other resources acquired during 2021/22, together with the distribution of all of the remaining restricted funds to Whittington Health Charity.

5 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

6 Taxation

The charity is a registered charity and is therefore exempt from taxation.

7 Debtors

No debtors were outstanding at the end of the financial year.

8 Creditors: amounts falling due within one year

No creditors were outstanding at the end of the financial year.

9 Funds

Funds
Unrestricted funds
General
Restricted funds
General
Balance at
Incoming
Resources
Balance at
2 January
2021
resources
expended
1 January
2023
2,620
-
388
2,232
Balance at
Incoming
Resources
Balance at
2 January
2021
resources
expended
1 January
2022
-
-
-
-

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Asthma Innovation Research

(Registration number 1168495)

10 Analysis of net assets between funds

Current assets
Net assets at 1 January 2023
General
Designated
Restricted
Total
Funds
Funds
Funds
Funds
2,232
-
-
2,232
2,232
-
-
2,232

11 Analysis of net funds

Cash at bank and in hand
Net funds
At 2 January
2022
£
2,620
2,620
Cash flow
£
At 1 January
2023
£
(388)
2,232
(388)
2,232

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