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2024-06-30-accounts

CHARITY REGISTRATKIN IIUIA8ER: 1199462 Intsrnatlonal Neurologlcal Ketog8nic Society Unaudlted Financial Ststements 30 June 2024

Internatlonal Neurological Ketogenic Society Flnancial Statements Year ended 30 June 2024 Page Trustees. annual report Independent examinefs re￿rt to the trustees Statement of financial actsvities ststement of financaal rK)Srtion ststement of cash fl 10 Notes to the financ￿ statements 11

International Neurological Ketogenic Soclety Trustees. Annual Report Year ended 30 June 2024 Tret{￿lee8 th8ir feFYt and thguraMllto¢J finwKi81 Jt8mertsoflhg iknty fortho year ended 30 June 2￿4. Charlty r•glr•tl)n 1199482 Prffftclw offlc• 31 lthsll•r#ls W Oxte RH8 ONB Dr A D¢hn IClir) DrJMRhoMD Professor J Hdan Cross MB Ch8 W FRCP FRCPCH OBE Dr M Amleno Mr R Aknldg• CA ISA) (Dewty Ch￿1 Ind•P￿ •x•mln•r AliKK* Magun FCA 10 Clovth Av W•liWn CR6 9HZ

International Neurologlcal Ketogenic Society Trustees, Annual Reportlcw Year ended 30 Jun• 2024 SlnKttn gov•manco and m•nag•m•rt INKS is govwrnd ty 8 O￿$11bjt￿ dat•J 27 May 2022. It was rwster•J as a Laritabb Ir￿aled insts"tttti)n %ilh the Charty CcrfnmMK)n of En￿￿￿ arwj Waes on 28 June ￿32. Thg (Yg•nl8atlonal lnKttn ofth• ¢h•rMy and dKl•lon• arn m•d• Al ￿ JJn8 2024 IM bwd of tNste88 rnvwsted 016 IrvJMdud& Th• mwmum r•Jmber ot Trust￿ as •tat•d in the con81itLrtM is 7. All Fdlq de(?si¢xkg ￿ mad8 ty th8 Bo¥d ￿10. Th• da￿tr￿QY of ￿ (￿ty tyeon dd•g•tod tt> thg INKS Exeortlv9 Comntto9. To ensufe eff8¢tfve ov8rn9hi 5 of tho Trusleos aro m•mbgrs of tho INKS EX8￿￿¥• Commrtt•• remwmig TA￿11 att•nds tt E¥•afiN• Cofmwttee rn•ry6 as an ob8orvgr. As w lh¢ coisubthion TM Chw of Ihè Ex￿¥¥9 Committ09 Is ￿ èx•fficio Trusts8 and an Lylat• ¢Jn the actlvfftles of ts EXQU￿.¥• Ccynffrtttèo at M￿"n9 d the TnL4198s. aSP8cts ol tho Ch8nty's •aiwtieg. Theso 0>nM￿•0s report to th& ExK¥tlve Committee and thgsr ackn￿￿•8 arg reported lo Iro Trusle8$ 83Part ￿lhO Crynmittoe r•porb"ry. In r4Jditi¢)n. atloast one Trustee musl té an •Xwoffido m8mb•r of each S￿￿￿mrtlaO. Thè 4¥)￿nIm￿nI ol Tnts1￿94$ by the tsstitLrtiCYb dthd 27 May 2Q2 vthlth osiabli8hJ th Charlty I'thg Ccrthtutionl. its also yec%to tho ugual quahfiethons regordryi m8ntd ¢￿•￿ty the rwJrrem8nt that a frusteg must act In bgst intwBst8 of tho Charity 8t 81 tirrw. The ConthlLrtTron rnquireB tIMt the Char of the Exeothve COnTh1￿ h 4pw'nl•d ￿ •n •x offido tru$i88. The 2 fcljnding patro￿ ol tho Chty Imthowts Ch8rity aTrJ tho Charflo Foundallanl g ￿'￿Id lo ncmnate a tnL4tee. Tho Conituts"t)n requires that ther• shoLAd be no than 4 appjlntoa tsusteog,. no morg th￿ 1 ex ofllrA0 tru5198; and no m￿0 Ihan 2 rKnin•l¢¢ tn￿te￿ Imibng the maximwi nunber ol tTU6tw8 to 7. Thè txth rf tru•eg1s 3. Thè fiFSt TNstttswore apwrrted fora pwrod of5 years are èWl& forraappcinlment at th• oyvlusion of I￿rIa￿s. Apart from the firrt cTrarlty trustsgs. every must ba apwnl•J sgrve 8 Tenewablg 3weaf18mi. A truslee who h88 w￿d￿tWoCons8￿￿'Trt twmy mty I￿￿be rewonted for a thhl ¢4neurtive term fxrt may bo rgapp(xnt8d 8ft•r ￿ intwal of at lea81 y•¥. Und8rthg th81itu￿on a Tnwf•• m¥ also bg aPFdnted ￿ rnmts¥•J ty r98dulkn cl the Trust99$. apprO￿r￿d by ￿ exisbro TNslee. . They ar8 inwted to tand a meeting to thè berfits can iwiNJ to tho dHrlty. - Existing truste88 ¥Ote ￿ *fietrw C￿thda1e is SLllobl8.

Intemational Neurological Kotogenic Society Trustees. Annual Report(¢o Yffir ended 30 June 2024 . ff the ¢￿idate is ￿￿teble. thw We oifergd a p(tron. . 0￿ acceptèj, the trustee 18 g¥en thterahn the tsty and th"re#od 10 the tharity 'te forftwther bathgr￿ Inf￿n￿l10FL - Nthvtruskes are inwted and ¢Tr￿uraged to atternj 8n introducffj meetirYJ the Trustee$ to meet th9 ten 8nd Lmderstand th& slrLKlure. Tfw to ask quesb.ons and ¥e given information about their oil1gati.¢￿ as truste8s of ¢tr￿ty. M•mbernhlp rfth• CIO The orly persons gtigit4e to of the CIO we ils truee& Member&ip of th8 CIO C8r¥￿t be translarrod to anyon• else. Any m8nr ¢XSOS to te a tharlty tnLStee 9￿r)MaticallY eeases to be a membw of the CIO. The cw trustees have c¥eed ¢Xh8r dasses of and have ¢temin•J thè ghts and £￿igatiorSS of any s￿h ￿MberS {indudir¥J Fwment 0fm￿ntersh1pfe9$}, ￿ Ihe condibons for odmi8wn to, 18rminelm 01 mem￿thIp of das5 al m￿. Connl¢t of lTrt4re81 Tntstèès ar8 required to ajvise the (Ah8rtnJstees ￿ thèy have any pèrsonal inteTest in any iwty The trustees h8ve condLKed a re¥i8w of the mw risto cwty is OXF￿￿. Wherg aFpropriatO. Systems or yc¢ethJres hwe bèèn e5￿￿$￿d to mrfigaig the Irsks the charity faces. Extemal ii5ks lofun(Ing have been ¢￿Sid8r8d and a th1e9ct4￿w￿thWy alowforthe th"versthcats'on offunth.ng and 8dtwties has be￿ dgvdoped. Intomal oJr>trol nd(s NMr•misg(I t1 ts imF4ementation ol PToceduresfcY authorisab.on of al 1ransad1L￿ arhl yyoiects. The objedNes mawi acbwtses Lrfthe Charity a￿ expressed in the ConSM￿￿ and are Ihe general purposes of thantthe bcJi83 or lor ott purposes as shal be exdu&vdy Larrtable as the Trustees may from tiffle to Iwng dearf. 111 pyomotiig the praclic. 9iwKe. 4oba &cessblity In￿￿ental￿ CA keicJeric dietary thw'es for thè trem8nt of eplepsy 8TrJ tr spoafic rwom&abdic thgydw I￿u71 dafiu8ncy syndrome,. 121 I￿￿ting resowth into ketwic and motc4c therw for lh& tréatment of bran thsorders and 131 educating fwlthcare profesgonals thLrt ketowic m8tabcthc thgraF4es irdudng by m*wyiThJ and faalitth.ng the wtific pn>Jram forthe tlemai KetcwNc Thryes Global symW￿a series.

International Neurological Ketogenlc Soclety Trustees. Annual Roport Yoar endod 30 June 2024 The ftknwn9 88th.￿ for and Ilnwvid re￿￿%¥ lum the slratogic rBport cd the thanty. A foals for the y88r was ts irM￿¥￿n0rt n) the KotOgwK 0￿1 Sympogw whith was hold in Diego In Seplemtef 2023. In eoryunction Vth the event f￿$1 and organisgr Rady Childrgn'¥ Hosprt81, thts tharity estabhsfthy the xlenbfic progrwnfne 8nd speakers. irKJLbng session o)rtents and lttenllflg(l and inyitod spe8%8rs for ¥esgcffls. Th• committee 419) provtdod 9￿dance to 8tt8ndg9s on postar r4Jbmiss?n$, rtivi￿ad submitted posters, notsfj8d aten¢J885 ol F)Stw ytanc. Tho cx)mmitta8 also nominatad roapients oltravel ￿rdS arml nth.fied vAnns. Th ￿MMittee also prowd•d some li￿50n wth GluilDS ISN dwltss. Educlon and on4ine 8v•nts concemlNJ Ketogonic D￿t Tfww'•s. (￿nIeren￿ 8ndor8ed durng lh• yéar under rw8w Indu￿￿. ILAE In EtyIopBy Ir#an Diotd¢ AwaatK)n- Jar￿ry 2024 K•toTalk Podc4St 1st Natit)nal SymK￿l￿ on Ketopnic ThtsrAp•8- 8ologn8 It Marth 2024 KetoColag8 Advar¢•- UK May X124 KDTNZ Mediedi8e¢J K8t(y SeNc Nthv Zea18rM1 kn• 2024 Thg thartty ￿b￿lIS was 88￿1￿8￿ diNlrrfJ ts yéar lo wovid8 infcKmab"ffi rtyarding KDT and 81s0 dfrdi¢atsd s8ction forassoaate m•mbern. The￿te isC(￿bnUJffY ￿•d￿￿th •duG4t￿n￿ r&s￿lee$ inrluds'ng link3 lo foundth.ons and 8oJobos, ann￿￿e￿￿t5 of INKS wd¢x5•0 magtlngs and a listlng ol k810 re8ewch papèrs. Issu8 3 of thg INKS newtter has l)een wtslish8d and there Is a h'nk 10 il on th8 Web￿.te in the Members. g¢dIo￿ related to INKS We also wL4ished on Linkedln. Memb•r•Np Attention was given to relairing and llK¥easlng ts ossodate membershlp thwlty en3￿n9 that Is an adeguat• 9eow•ph￿l aprMI orKI indLt8ion of Ihe vanous pr+Jf•K￿on9l d's0￿}n?• th4t or• Invthd n the 4￿le￿on aThl ménag￿￿rrt of K•Wic DTrt Th•we& FlnanEll r•¥lvAt The financ￿ Stste￿nts are get out m p￿9$ 8 to 15. Tr f￿￿tial siatemgnli ￿¥8 teon Fy8pBr8d ImdemenbrKJ the StaleThnl of recommended Prxlcefor Accp)unting Reporb"ng by Charftses IFRS 1021 issu8d by the Cttantre$ Conrrisskn tr En￿d WaS0& As stated in tho uilroduthon lo this report, th¢ trusleoB con8idw Ih finarti41 try lh• <￿ty durfNJ ts year to b The prfncipa SOLffC85 of fijntbng for the year mthigrip thies. Fof the year eryjed 30 &Jne ￿24. ts charitys •xxrts srthled rnt in¢unlrvJ roswrros ly £11,429 12023.. £66,939), net out outgory res(Mrn 01£9.225 (2023. £11,262). i*anty reseTVg3 of£57.881 I2￿23. £55,677).

Intemational Neurological Ketogenlc S¢xiety Trustees. Annual Report(<7wthth Year ended 30 June 2024 Pollcl•J on R•s•rv• In ￿COrdanCe wtth Chaffty Commisson ￿ld•ACe. the Twstoes mor•tor axl ann￿ revie the adequaw of d)arr￿S re5eNes and the re￿85 pdiq. - any opwabng cos fryth8 coming yearwwj ojmmbtted expwb￿rè m9L - to refund uNsed porti￿8 of m9rtWs￿ stN>Jd the b8 w)und up. the tharrty be wcrtmd up At 30 JLTh 2024 the o8ervos fwe ba￿ M the is £20,[x￿. f88WNes over arJ above th The trust8es have ftYec8si lh8 18¥el rf ftjr 2(Q4r25 al ul.tm gn)ss tth exp8nth.lwe on charftable acts"V￿8& Onc 8 yew wlh irwt frcA the Exacutivo ConThrt, trustws doadft thè fcojg LY Ihe oarFty's acbvities for the coming yew. in lim vthh the man &ms and co1.￿ aTrJ aVaila￿e resourc¥ Inccrfning rexwrcas will c￿m¢frOM mth)orstr¥' (knatirns. In the Ketcgenic OieL

Intomational Neurological Ketogenic Society Trustees, Annual Report (conthw Year ended 30 June 2024 Plan¥ for perfo Attth cuinu• to be g¥8n to r8taNing arxl In(y￿r￿j th8 as>xia8 ￿￿berShip (A the tharity ensl￿￿9 that there is an •Jequat8 ge￿ap￿"Cal spyead and indJ$￿ of the various Prof￿0nd 'scipk"ne$ that are irNolved in Ihe aFpI"cats"w * ffBnagemont of KelogeTrc Th"et Thefapies. Thewebsite will te the wtyèctto roview ekncemenlttj gnstwe Ihatrt rem￿n3 8 valule source of infwnation and assarKe to a￿late mefflbers. The wiodic neWs￿tsr wll 81s0 conts.nue to be pU￿1$hOd and ethancwl ￿ ¥P plannirvJ a YouTth ¢afflel ￿ Ild￿S rdated to INKS 11 be FK)sl8d The EduCatiOr￿ C¢ynmtttee lo arKI ¥hwe yrcyiate ￿d(￿se thg conttt of ums and conferen￿$ and ¢y14ine events (Thcerrring Kétc8￿ic Diet Th8raFNes, and is tAanning lo croate new 8du&knal F4atforms las Fodcastsl to deh'bw KDT The thairty will aso 8831st in the Fdanning ar¥Jprep¥aty"on forlhe nextrJt)bd Kelogwii"c Diet Symwsium lo be held in Pwis in September 2025 Ni 0)njU￿￿￿ wilh evenl f¥)st and organiser, Cernre de référer￿? des rargs. CHU P￿5. ROW Dotyé The Aws Crrnittee. nevAy form&S, will tcose Ihe 2025 of the Jthn M. Ffagman and Milli¢￿tt K8Hy RD wd$ to be wesenled at the SWembw2025 ￿"$ Meeling. The membership of the various YAJb ¢J)mmittees in the pvemartt struLtur8 of th8 tharity be revMved gnd expressons ofinlwest s(wrrtfrc¥n Ihe ￿C￿te memberstOjOEn partiC4P8te in thege nmittee. Attention wll also t¢ pad to Contrn￿ to d8v¥ Ihe pc4iaes pro(￿￿re$ and of the carity in line wth Ihe inu88sed aclivity lo ensure the govomancè sttudur8 rgmains robusL The trustseg ann￿1 repjrt was ap[￿d on 26 M1 2025 and on b￿1 of the boanj of Iru5tees ty.. Dr A ICh8ir} Trustee R Aldndge CA ISAI (Dawty Chairl

Intsrnational Neurological Ketogenic Society Independent Examinets Report to the Truste88 of Internatlonal Neurologlcal Ketogenlc Socièty Year ended 30 June 2024 I r￿ort to Ihe twstg9s on my 8xrnnab'on of ts fwwKid stthnonts ( Intwnalional Nouroiooal Ket￿0￿¢ Sou8ty Ilhe tantyl for the yw ￿ded 30 Jun8 2024. R•wMlblllllM •nd b•sl• rf r•p As the truste8s of the ycu respo￿bE8 lor th8 preparatbjn d the finaKial jtatemerts ¢n accordarts vAth the rewrThnis of c￿rill85 A¢ 2011 {'the Att). I report in resp8ct of my examlnallon d the dwty's fin¥Kial slatgmerrts carriod und9r secllon 145 of the 2011 Ad in cwwng wt my examincfi l fc41owed 011 the aFph"cabl8 Dir￿OnS given by th• Charity comm189￿ 88clion 14515llb) crf tho A I hav• cowed my exarr#n8Uon. l u)rrflrm thal malgrial matt•rs hav8 cljne to my •ttentlon In C•)nneckn wllh th8 ￿MinatIon gNYKJ m8 c4US8 to bth'eve that in any m8tend re¥¢tr. ac£yxAttlrg recrxds w•rn Mt kept m of th• th•rrty as rw4ued ty 8¢don 130 of th0 Act., or Ihe ffin8rval stataments do not *ith ltte wMr•mwts ¢))￿n￿Nd IM fo d eAMlenl of accounts set ￿t in chart11￿ (A¢￿￿19 8rNI Rewt$l Re￿43￿0n$ 2c¥)8 cther than any r•wrrfftnt Ihat tho accxjunts g"t¥e a 'tr￿ and fair v6w 18 not a matter c4nst'd8red as part of an IndeFendwl examInaU￿. attentKJn thoLAd be In Ih's rnpcrft In to •n8t48 a wopèr ￿derStan￿"nll (rfthb a￿(￿arrta to be All$c￿ Maguire FCA Indep8nd•nl ExaTrNn•r 10 clo￿￿Y AvgrK Vvarblng CR8 9HZ

International Neurologlcal Ketogenic Soclety Slatsment of Financlal Actlvliles Year ended 30 June 2024 PwlcJ from 28 Jun 22 to 30Jun 23 Y•ar to JO 24 T(rt•l ftmd• Total ￿rIts DonatKJns 8nd le9￿86 Investm&nt Incomo 11.317 112 11.317 112 37 T¢•1 In¢m• 11,429 11,429 66,939 ExwditLwe M rnsing f4Thts: Costs of Ngng and Expendi￿￿ ch•ritabl8 a(*'v6t$88 T<tsl •xp•ndltur• 5.450 5,812 11,282 6.425 9.225 6,425 9,225 55.677 R•con¢ll•tlon of fund• Totsl fund$ brothJhl foTh¥ard Tthl luTrJ• cwrf•d lorMrd 55.677 57.881 56.677 67.881 65,677 The statwrnnl clfinonad ath.bts ir￿￿ ai gths losse# (8wi#•d In th• yw. AM IrK0￿ expend￿r9 dertvo from ¢(￿￿'nu￿

Internatlonal Neurologlcal Ketogenlc Soclety Statement of Flnanclal Positlon 30 June 2024 2￿23 Current aM•t• DebtOTS Cash at bank and In hand 12 58,247 58,531 ,227 58.227 Cr•dllorn: •mounts f•llln9 ￿lIhIn on• y••r N•t curr•rt Is￿￿ 13 650 550 67,881 55,677 T<•1 •sMts l•s• cwr•rt Il•bMI 57,881 55.677 N•1 aM•ts 57,881 55,677 Fund ofth• cmrlty UnrestrKted fijnds 57,881 55,677 Totsl ¢hirMy 14 57.881 55,677 Thosgfinancal slalemonts wwg 8ppfoved by tho dtrustO0$ ￿dau1￿)i￿l￿{8￿ ffi 26 March 2025, 8nd 8rg on th8 board by. Dr A D•Nn ICth'r> R AldFldg• CA ISA) (Deth Chair) Truslao Th• noty• on ￿¥•• 11 tkl 15 fomi •1 Ihu• fiMn¢ial sl#t•n

Internatlonal Neurologlcal Ketogenic Soclety Statement of Cash Flows Yoar ended 30 June 2024 2024 2023 C•8h flo￿ from op•rntlng adMtt•s Nel int) 55,877 A¢ustm8nl$ tr. Other int￿1 receivakle and 5imlar incor Inleresl payak48 and thwge3 {112) (371 81 550 1(Xl Changes In. Tra(kn otror debto 12841 Cash 9gnoTod from cpwakn$ SS.251 Interest Intere8t receiNd leo) 112 611 37 2,020 SS.227 N•t IThcr•a￿ In and cath •qthf•lort8 C••h and c•#h •qul¥•l•nts al beolnnlng oly Ci•h and c••h •qulv•l•rt• It •nd of y•v 2,020 ,227 56.227 68.247 Th• on 1110 IS forni pwt ofll*•e fiMn¢i•l 10

Intsmational Neurologlcal Ketogenlc Society Notes to the Flnanclal Statements Year •nded 30 June 2024 Th• Charity 1$ a PA benthlt a rw"s1or￿f EWaThJ arKI Wdgs ts rworeted. Thè 8ddre55 winc4pal offico 1$ 31 WesllarKlsWay, Oxted. Swrey, RH8 ONB. I Sl•tsm•nt )1 eonipll These gtAt8mwrts t4en FYwr8d wi 0)mph.￿ wth FRS 102. Th• Finanu'81 Rep)rting Standard aP￿IC￿￿ in the UK Rewblic ¢JY IrelaTrY, the Statsm8nt of R8comm8nded Pradlco •pplicable to tri￿￿e$ wepanng tsr ac¢cvJnls ￿ accord8nce wth Iho Financial Rep)rtir•J Slandaru aF￿1¢￿Ie ￿ Ihe UK aThl R4ptdl¢ ol IrelaTrJ IFRS 1021 Icharfliès SORP IFRS 10211 I￿1 the chari1￿ Act 2011. Tho finaThJal st8tem8nt$ havg tygen kyepwed rm th• hIstort￿ cosl ba8is. 89 m¢)dthod by th r￿aluatIOn of r4rt•"n fIn￿Cla al￿ts invoslmenl moawrnd al lair value thr<wh income ar eypwmth'ture. The finar￿al gtstoménts w• wepw•d In Is lh• fi¥k#lonal crftfo gntrty. j￿1•0￿•￿• and kny aowcm al••llm•llon W￿•rtaInty The preparation 01 tho IlnarKaal 8t8t•m•nts lo m8kejtyerts, 86tlmdes and assumptitY)8 tfAt afi8Ct fv ornwnts iep)rted. Th080 0Jmate8 wsd ludgèments oro contlnually revi&Md and wt IM¥•d ￿ exy•rts otrw fac1￿. Irthlng eYWGtatkn8 fulur9 gvont8 that are t)eheved to be r￿son wMJ•r drryJmst4￿. Thw• are rn Igrilk4nt arw mtsiallwments. OBtrnalos ￿ ajf4jmp￿￿ts. F￿￿1 •c¢ountt Unrnstrided fijnds ar• availa￿ for us• at thè 118ty8tion cl fro to fwthor of the knwlty'D purpow3. Restri(ed arg swed to re8trt¢*ons ￿ltie1r gwendrturn dodarnd by dOn(Yorlhrr￿￿} 11

International Neurological Ketogenic Society Notes to the Flnanclal Ststsments Year ended 30 June 2024 Incomlng r•soiYces All incoming rèsources ar8 rrKJded In statwnort d finaW aclfjvili8s Ipthen 8ntrtl8ment has passed to thanty.. il is prcèable that thè econom￿ 8S8Crfi8t•d with the tran$8tXion wll flcw to the r￿nty and the amount ran b• rth' sp￿￿¢ aro applied lo partscAJl8t eateg¢)ries of irKom8." Ir￿ from th)nats'orn c grts is r8cowis•d Vlt￿ thar• 1$ •vidm crf to the gft. re¢éik Is wobgt48 armfj ts wnoLrt Can b& moasur•O r8liaL4y. legacy I￿n0 1$ rKow8ed rttpt 16 •KI 6ntiUom￿18 o4abl1sl￿1. IrKome from dLThled g¢)odg 18 me8u¢d 81 l•f valuo of lh• gothjs Ur1•￿ tr4"8 18 impradical lo m8afwe reliat4y. in whith ¢2se Ihe is from Ihe (x)sl to donor (Y th• ￿tIMated resde v8lL. Donat•J facalilies and Serm￿ ￿ fgc4gnised in the XCOLnls recdvèd rf vatU8 &qn be rnliatly ￿￿a￿[8d. No arounts are indud8d lor the income tr(¥n c4)ntrath for tho of swMc•s is r8¢ogThs¢d with Ihg delivory of th? contr￿1￿3 5erMc. This is do531fiod a• unrestnctod fund¥ Ih•rg 1$ 8 ¢ontrath requir￿ent Icf 51 lo be speni on a partsojw wrpose 4knJ r8bJno¢ if unwnt. In whlth ca39 il m4y bo regardèd as ro6tri(a•J. R•wwc•• •XP￿dId Ewdllure 1$ T8￿)gr￿s￿￿ an accjuals basis as allab￿llY is inwrral. Exwdilurè i￿lUdeS any VAT ￿not be ftdty recovered. and 1$ dos%fiod ￿￿orh•a￿.n9s ofthe atematt offinw81 ti￿tiO$ lo wtich rt rt gxpendlture ￿ r8isrvJ fixbjs IrKJLKl89 of ￿ futhising 8clivitses, •Yant3, non- expenthture on th8rttsblo 8caiwti63 iThJ￿￿e$ 4N r))sts On￿rTrd by a clwrfty in ￿lertO￿.ng bwttes that fvrt￿r rts th8ritatrA• 8#ns the bel￿ ol its t4nthwl88, Snduthng those pport tsasts costs relabng to tho of the eh•rily apportyoned lo ch&rit8bl• 0th8rexp9ndl￿r• indudgs dl expeThaiture that 1$ I￿r relal•d to raiswvj furKlsforth• ct rw part of its expenditure on tharitat48 adiv7bes. All costs are alk)cèted to eX￿￿t￿re categories reflgLng the uje of the rex)urc•. Direct ¢osts attTr'bulaLlg to 8 ￿￿918 org dlocat8d th'reedy to thai acts￿ty. Sh8r•J e08ts arg OpPOrti￿ed betsv•en the ¥tiwts•$ thoy ccntnbutg to on a reason￿, IWbfiatl• ccffl8tent bgS. 12

International Neurological Ketogenic Society Notes to the Flnanclal Stst•ments Year ended 30 June 2024 Ac¢ourtli¥J polcles FI￿•￿111 lrntnj A financi asset u a finarK7al lat#My Is r8e£wts8d erty bKom&s a paty lo the InlrxlL￿j prov￿c￿$ crf th8 mStnIn￿L 888￿ fin8no81 In￿r￿rts 8re lThti4ly rwised at thg rocivat40 or payat4e Induthng relatwj ts8nsac'on cojts, ￿1•83 Ihe arranwent ¢¢￿¥b"t￿&S a finanrAro Iransaction, whor8 il s reo)gNs8d at the prosenl value of the fi￿re paymonts ￿SC￿l￿a at a market rate of interest a smilar debt instrwJwL Cmnt assets and ￿rrOrtIa4b11Its$ ar8 Wbsequ￿1Y mea￿&1 atth• orothwcongiderab'on eXp￿d to te paid orfe¢eived and not th'scourtad. Donatlcm Ind hpcl•• Urn8strIc￿ Tot•1 Fund• Um8tMctod Total Fund$ F￿￿15 2024 2023 Cth•r d(Thllon• and lryld Donations Membersfup Fee 53.012 13,8 53,012 13,890 11.317 11.317 11,317 11.317 tsM•trn•rt Incom• Unr•5th¢Xod T¢•1 F4md• UrK•¥trtcted Totd Fund8 Fund$ FwKI¥ 2Q3 lrtor•8t rècth4t*è 112 112 37 37 Co•t• olr•hlng donrfom and l•g•cl•• Vrireslrided T•l•l Fund• VN••trt(tsd Totgl Fur FuThJs Fwds Website and commun￿t￿l 2.740 2.740 5,389 81 61 5,450 5.450 13

International Neurological Ketogenic Society Notes to the Flnanclal Statements (cthth•• Year ended 30 June 2024 Unt8Sthdod T•Xal FuNl• UnreS￿CtOd Total Funds FwKI$ Funds 2023 5.775 5.775 1ndVnd￿t oxamin8bon fo99 5,262 sso 6,425 8.425 5,812 5.812 xjertthen &pFK¥t T•Xal fund¥ Trtal funts 2023 Web81te 8r#J corrvnunlcalkn8 5.77S 5.775 650 550 S.T75 6,425 Pgriod from V••r to 28 Jun 22 to 30 Jun 24 30 Jun 23 Fees payatts 10 Ihe Ind￿rrt èxamw tr. Indeper#nl •Xwnlrnlic￿ ol th8 flnwKy418tatemwts $50 11X Staff ¢o•l¥ •voraga head C￿nt d emF4oy••s dunffj thé yearwas Nll12023.. NI). 11. Tnt•• r•M￿lIatIOn and •xp•M No reM￿ra￿On c rambur3effMI rf experw *re w'd to tho trugtees Ikn'ng the ¢)mnt ygar and ￿nCe ￿￿&b'On. 2024 2023 14

International Neurological Ketogenic Society Not•$ to the Flnanclal Statements Year ended 30 June 2024 11 Cr•dltorn: amowrf• fallng du• tAlthln on• y••r 2Q23 1& An•ly•l• ol ¢h•Itt•￿• fvnd• u￿9•trIct•d fvnd• At 1 2023 IrK£￿ Exp￿￿8 JO Jun• 2024 55.677 11.429 {9,225) 57,881 At Al 28 2022 Inctsng Exp)diture 30 Juno 2023 lund¥ eo,939 111,2621 5S.677 1& An•tyil• ol n•t ••Mts bIt￿•n lknd• Umstn¢t?d T)t•l Fund¥ Fund8 2024 Currnnt a8$8ts Credlors less than 1 year 58,531 16XII 57.881 58,531 16501 57,881 Urrestrt¢Xod Total Funds Funds 2023 Curmt assets Crethtors I•$$1￿ 1 y Nel u•t• ,227 15501 55,677 $8,227 ,677 1& ol ¢h•n9v In not d• At At 1 2(r23 Cash 30 Jun 2024 Ca8h at bank and in h•Thl 56,r27 58,247 17. R•lat8d parti No Iransacthryns with r8lated parlios were L￿dertaken sith as ¥e req￿red to be th'sdosed under the Statement of R￿OrnMended Pric• &xountiry and f8Ftitiry by tharities appli¢8L4e to charities PTeparino th￿r a(£wnls in acccffdance FinwKial Reporting Stand¥d apF4Ica￿e in Ihe UK and Rew'c of Irgla)d IFRS 1021. 16