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 feF*Yt and thguraMllto¢J finwKi81 Jt*8mertsoflhg iknty fortho year ended 30 June 2￿4. Charlty r•gl*r•tl*)n 1199482 Prffftclw offlc• 31 lthsll•r#ls W Oxte RH8 ONB Dr A D¢*hn ICli*r) 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￿$11bjt￿ dat•J 27 May 2022. It was rwster•J as a L*aritabb Ir￿aled insts"tttti)n %*ilh the Charty CcrfnmMK)n of En￿￿￿ arwj Waes on 28 June ￿32. Thg (Yg•nl8atlonal *lnKttn ofth• ¢h•rMy and dKl•lon• arn m•d• Al ￿ JJn8 2024 IM bwd of tNste88 rnvwsted 016 IrvJMdud& Th• mwmum r•Jmber ot Trust￿ as •tat•d in the con81itLrtM is 7. All Fdlq de(?si¢xkg ￿ mad8 ty th8 Bo¥d ￿10. Th• da￿tr￿QY of ￿ (*￿ty tyeon dd•g•tod tt> thg INKS Exeortlv9 Comn*tto9. To ensufe eff8¢tfve ov8rn9hi 5 of tho Trusleos aro m•mbgrs of tho INKS EX8￿￿¥• Commrtt•• remwmig TA￿11* att•nds tt* E¥•afiN• Cofmwttee rn•*ry6 as an ob8orvgr. As w lh¢ coisubthion TM Chw of Ihè Ex￿¥¥9 Committ09 Is ￿ èx•fficio Trusts8 and an Lylat• ¢Jn the actlvfftles of ts EXQU￿.¥• Ccynffrtttèo at M￿"n9 d the TnL4198s. aSP8cts ol tho Ch8nty's •aiwtieg. Theso 0>nM￿•0s report to th& ExK¥tlve Committee and thgsr ackn￿￿•8 arg reported lo Iro Trusle8$ 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 osiabli8h*J 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$i88. The 2 fcljnding patro￿ ol tho Chty Imthowts Ch8rity aTrJ tho Charflo Foundallanl g ￿'￿Id lo ncmnate a tnL4tee. Tho Con*ituts"t)n requires that ther• shoLAd be no than 4 appjlntoa tsusteog,. no morg th￿ 1 ex ofllrA0 tru5198; and no m￿0 Ihan 2 rK*nin•l¢¢ tn￿te￿ Imibng the maximwi nunber ol tTU6tw8 to 7. Thè txth rf tru*•eg1s 3. Thè fiFSt TNstttswore apwrrted fora pwrod of5 years are èWl& forraappcinlment at th• oyvlusion of I￿rIa￿s. Apart from the firrt c*Trarlty trustsgs. every must ba apwnl•J sgrve 8 Tenewablg 3weaf18mi. A truslee who h88 w￿d￿tWoCons8￿￿'Trt twmy mty I￿￿be rewonted for a thhl ¢4neurtive term fxrt may bo rgapp(xnt8d 8ft•r ￿ intwal of at lea81 y•¥. Und8rthg th81itu￿on a Tnwf•• m¥ also bg aPFdnted ￿ rnmts¥•J ty r98dulkn cl the Trust99$. apprO￿r￿d by ￿ exisbro TNslee. . They ar8 inwted to *tand a meeting to thè ber*fits 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 introduc*ffj meetirYJ the Trustee$ to meet th9 te*n 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 tru*ee& Member&ip of th8 CIO C8r¥￿t be translarrod to anyon• else. Any m8n**r ¢XSOS to te a tharlty tnLStee 9￿r)MaticallY eeases to be a membw of the CIO. The cw trustees have c¥e*ed ¢Xh8r dasses of and have ¢*temin•J thè ghts and £￿igatiorSS of any s￿h ￿MberS {indudir¥J Fwment 0fm￿ntersh1pfe9$}, ￿ Ihe condibons for odmi8wn to, 18rminelm 01 mem￿thIp of das5 al m￿. Connl¢t of lTrt4re81 Tntstèès ar8 required to ajvise the (Ah8rtnJstees ￿ thèy have any pèrsonal inteTest in any **iwty The trustees h8ve condLK*ed a re¥i8w of the mw ri*sto c*wty is OXF￿￿. Wherg aFpropriatO. Systems or yc¢ethJres hwe bèèn e5￿￿$￿*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 t*1 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 bc*Ji83 or lor ott* purposes as shal be exdu&vdy L*arrtable as the Trustees may from tiffle to Iwng dearf. 111 pyomotiig the praclic*. 9iwKe. 4oba &cessblity In￿￿ental￿ CA keic*Jeric dietary thw'es for thè tre*m8nt of eplepsy 8TrJ tr* spoafic rwom&abdic thgydw I￿u71 dafiu8ncy syndrome,. 121 I￿￿ting resowth into ketwic and mot*c4c 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 V*th the event f￿$1 and organisgr Rady Childrgn'¥ Hosprt81, thts tharity estabhsfthy the xlenbfic progrwnfne 8nd speakers. irKJLb*ng session o)rtents and lttenllflg(l and inyitod spe8%8rs for ¥esgcffls. Th• committee 419) provtdod 9￿dance to 8tt8ndg9s on postar r4Jbmiss*?n$, rtivi￿ad submitted posters, notsfj8d aten¢J885 ol F*)Stw ytanc*. Tho cx)mmitta8 also nominatad roapients oltravel ￿rdS arml nth.fied vAnn*s. Th ￿MMittee also prowd•d some li￿50n wth GluilDS ISN dwltss. Educ*lon 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 new*tter 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 DTr*t Th•we& FlnanEl*l 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 mthi*gr*ip thies. Fof the year eryjed 30 &Jne ￿24. ts charitys •x*xrts 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 co*s 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 ar*J 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 frc*A the Exacutivo ConThrt*, trustws doadft thè fcojg LY Ihe o*arFty'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 cu*inu• 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 ind*J$￿ of the various Prof￿0nd 'scipk"ne$ 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 valu*le source of infwnation and ass*arKe to a￿late mefflbers. The wiodic neWs￿tsr wll 81s0 conts.nue to be pU￿1$hOd and ethancwl ￿ ¥*P plannirvJ a YouTth ¢*afflel ￿ Ild￿S rdated to INKS 11 be FK)sl8d The EduCatiOr￿ C¢ynmtttee lo arKI ¥hwe yrcyiate ￿d(￿se thg cont*tt of ums and conferen￿$ 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 Aw*s Crrnittee. nevAy form&S, will t*cose 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 c*arity in line wth Ihe inu88sed aclivity lo ensure the govomancè sttudur8 rgmains robusL The trustseg ann￿1 repjrt was ap[￿*d on 26 M*1 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 8x*rnnab'on of ts fwwKid stthnonts (* Intwnalional Nouroioo*al Ket￿0￿¢ Sou8ty Ilhe t*antyl 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 examin*cfi 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 rw4u*ed 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 Pwlc*J 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$88 T R AldFldg• CA ISA) (Deth Chair) Truslao Th• noty• on ￿¥•• 11 tkl 15 fomi •1 Ihu• fiMn¢ial sl#t•n Internatlonal Neurologlcal Ketogenic Soclety Statement of Cash Flows Yoar ended 30 June 2024 2024 2023 C•8h flo￿ from op•rntlng adMtt•s Nel int) 55,877 A¢ustm8nl$ 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 9gnoT*od from cpwakn$ SS.251 Interest Intere8t receiN*d 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