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2024-12-31-accounts

REGISTERED CHARITY NUMBER: 257131

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2024

for

Midlands Asthma And Allergy Research Association

Bourne & Co. Chartered Accountants 47a Queen Street Derby Derbyshire DE1 3DE

Midlands Asthma And Allergy Research Association

Contents of the Financial Statements for the Year Ended 31 December 2024

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 12
Detailed Statement of Financial Activities 13

Trustees Annual Report for the period 1[st] January 2024 to 31[st] December 2024

Reference and Administration Details

Charity Name :- Midlands Asthma and Allergy Research Association Other names by which it is known:- MAARA Registered Charity Number 257131

Registered Office: 47a Queen Street Derby DE1 3DE

Correspondence address P.O Box 1057 Leicester LE2 3GZ

Names of the Trustees who manage the charity:-

Mr Stuart Mills Dr Martin Stern Mr Stephen Watson Mr Peter Teasdale

The Charity Commission were informed of Mr Teasdale’s resignation as a Trustee with effect from December 16[th] 2024. The other trustees acted as such for the whole year.

The trustees are appointed according to the constitution which states that “(trustees) shall be elected by any General Meeting and shall serve until they die, retire or unless they are removed from office by any subsequent General Meeting.

A key responsibility of the Trustees is to ensure that the public will benefit from the research or projects which we fund.

Structure Governance and Management

The charity is governed by its constitution which was last changed in 2013 to reflect the changes in the objects of the charity, reflecting the cessation of medical trials and the disposal of the former premises in Vernon St. Derby. The Association had a membership of 56 during the year.

The constitution stipulates that the committee will consist of:-

Trustees and officers of the Association continue to give their time voluntarily and receive no remuneration or other benefits.

Page 1

Objectives and Activities

Objects of the Association :-

Summary of Activities undertaken

The activities of the Charity are largely dependent on the number and success of applications for funding from medical researchers and institutions in the East Midlands. The numbers of applications have remained low since the end of the pandemic, however a call for grants made in December 2024 resulted in five applications totalling £460k. These will be considered at a Medical Advice Committee (MAC) in early 2025.

The MAC critically appraises applications, including the amount of public benefit likely to accrue, in accordance with the Charity Commission’s guidance. The MAC has been chaired for over 10 years by Dr David Luyt who tended his resignation in June 2024 corresponding with his impending retirement from the NHS.

The MAC is now chaired by Professor David Cousins from the University of Leicester and comprises of two professors, one from University Hospitals Leicester the other from University Hospitals North Midlands, alongside MAARA’s chairman and treasurer, plus any additional expertise deemed necessary by the chairman. There is currently a vacancy for a lay person from the Executive committee to sit on the MAC.

Written applications are considered by the MAC following terms of reference formulated by them and ratified by the Executive Committee. This normally involves inviting the applicant to present their proposals to the MAC and discussing the project with them in detail. Differing levels of authorisation are required for different values of grant, including the involvement of external referees for higher value grants. All MAC recommendations for funding over £5k are subject to approval by a vote of the Executive committee. Improved guidance for applicants was published in October 2024 including deadlines for applications for the coming year.

Our website (www.maara.org) is used to disseminate information about asthma and allergies to the general public. It is also used to publicise the work of the charity and the research projects it sponsors.

Achievements and Performance

Two applications were approved by the MAC in the sum of £172,607 :-

High resolution spatial transcriptomic analyses of airway tissue in the MRC RASP-UK severe asthma bronchoscopy cohort £95000

Injectable antibody therapies (biologics) targeting specific molecules in the airways have transformed the treatment of people with severe asthma, particularly those with a type of airway inflammation caused by white blood cells called eosinophils. We call this type2 inflammation. These medicines reduce the rate of severe asthma flare ups (exacerbations) by 50% but have relatively little effect on airway narrowing or day-to-day symptoms. They also do not work in everyone as expected, and are often ineffective in people who do not have type2 inflammation. In this research study we will use a new technique called spatial transcriptomics to study the activity of different genes in key cell types that drive asthma beyond type2 inflammation, in the airways of people with severe type2-high and type2-low severe asthma. We will use airway tissue collected in a previous Medical Research Council-funded study. We aim to identify the key molecules that lead to the abnormal function of these cells in severe asthma, which in turn may highlight new targets for drug treatment in this very common disease.

Page 2

Investigations into the role of TGFβ1 in induction of senescence in airway smooth muscle cells (£77,000 initially)

Despite the development of novel treatments targeting T2 high asthma, these are not suitable/efficacious in all patients. Airway smooth muscle (ASM) dysfunction can contribute to symptoms in such patients. Thus, there are still clinical unmet needs in asthma and investigations into the cause of ASM dysfunction in asthma remain pertinent.

Increased senescence (the process of aging, particularly at the cellular level, where cells stop dividing but don't die) has been identified in ASM from elderly asthmatics vs age matched non-asthmatics, implicating accelerated senescence in the dysfunction of ASM cells in asthma. Few studies have addressed the role of senescence in asthma per se and even fewer in ASM dysfunction in asthma. TGFβ1 is a mediator that is increased in the circulation and sputum, and is released in increased amounts from several cell types in asthma, and which has been shown to induce senescence in other cell types.

This project was approved this year with the proviso that it could return for further funding, if the initial outcomes were judged to be positive.

Epipens and Salbutamol in schools £18000

A third grant was made but was agreed by the Executive without reference to the MAC as it was deemed not to be a research project.

We were approached by the Leicester Hospital’s Charity to work with them in a project they were undertaking to provide every school in Leicester City and Leicestershire with a spare adrenaline pen and salbutamol inhaler in case of an emergency.

Currently those children with allergies are prescribed individual pens and inhalers for use at school and with the rising number of children affected this can become a burden for the school managing all of the children’s pens to ensure that they remain in date. The project aims to prove that by having spare pens at school the numbers prescribed to children can be reduced and the scheme would become not only self-funding but a cost saving, whilst improving protection for pupils and teachers.

Other projects continue from previous years:-

The English version of the Drug Hypersensitivity Quality of Life Questionnaire: Validity and Reliability in the British Population

Following the completion of the above project this year, Dr. Patricia Romero Palomino was recognised with the Imperial College London’s Jill Warner Prize for her MSc Allergy research project which was judged to have significant potential to improve patient care.

Severe (uncontrolled) asthma affects a subset of people with asthma and does not respond to current treatments. Mast cells (MC) are a type of white blood cell in the airway that play an important role in uncontrolled asthma, causing both day-to-day

symptoms and attacks. Drugs that block MC function in asthma do not currently exist, because until now researchers have not been able to investigate the mechanisms driving abnormal MC function. We will use a new technique called single-cell RNA sequencing that will allow us to identify the abnormal molecular signalling pathways that drive abnormal MC function. We will use MCs obtained from the bronchi of people with severe asthma and expect to uncover new ways which MCs in asthma can be targeted effectively with new drugs, hence improving the care for people with this disease.

Harry Morrow Brown Award

The Harry Morrow Brown Award is an annual award commemorating the death of the founder of MAARA, it provides an annual sum of £5000 to support a range of health professionals wishing to present at suitable conferences and seminars, by paying bursaries covering conference fees and travel costs.

This year we sponsored five applications, 4 to the ERS meetings in Portugal and Vienna with one attending the American Academy of Allergy, Asthma & Immunology conference in Washington.

Page 3

All recipients presented their work in the field of asthma and allergy at the respective events. The total value of the grants was £5800.

The normal annual budget is £5,000, but the quality of applicant coupled with an underspend in the years since COVID allowed us to agree all of the applications received.

Financial Review

Reserves policy

Unrestricted funds are currently £1,318,029 and are used to meet our liability in payment of agreed grants as well as the day-to-day operating expenditure.

A decision was taken in 2006 to invest some of our funds in investment accounts in order to improve returns. These funds have performed well and we plan to leave these in place until the money they contain are needed for our work. We pay legacies into these funds to maintain the balance of investments suggested by our financial adviser.

We have no funds materially in deficit.

Our main source of funds this year has again been legacies which, by their nature, are difficult to predict or budget.

Declaration

The trustees declare that they have approved the trustees’ report above

Signed on behalf of the charity’s trustees


Full name Stephen David Watson Position Chairman Date 8th May 2025

Page 4

Independent Examiner's Report to the Trustees of Midlands Asthma And Allergy Research Association

Independent examiner's report to the trustees of Midlands Asthma And Allergy Research Association

I report to the charity trustees on my examination of the accounts of Midlands Asthma And Allergy Research Association (the Trust) for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

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

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Joseph Fitzpatrick ACA

Bourne & Co. Chartered Accountants 47a Queen Street Derby Derbyshire DE1 3DE

Date: 2[nd] May 2025

Page 5

Midlands Asthma And Allergy Research Association

Statement of Financial Activities for the Year Ended 31 December 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Investment income
2
Total
EXPENDITURE ON
Raising funds
Charitable activities
General
Total
NET INCOME/(EXPENDITURE)
Other recognised gains/(losses)
Gains on revaluation of fixed assets
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
2024
Unrestricted
fund
£
415,323
37,202
452,525
24,513
79,024
103,537
348,988
28,552
377,540
940,489
1,318,029
2023
Total
funds
£
5,172
29,497
34,669
24,287
15,461
39,748
(5,079)
18,566
13,487
927,002
940,489

Page 6

Midlands Asthma And Allergy Research Association

Balance Sheet 31 December 2024

Notes
FIXED ASSETS
Tangible assets
5
Investments
6
CURRENT ASSETS
Debtors
7
Cash at bank
CREDITORS
Amounts falling due within one year
8
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
9
Unrestricted funds
TOTAL FUNDS
2024
Unrestricted
fund
£
2
757,992
757,994
273
562,652
562,925
(2,890)
560,035
1,318,029
1,318,029
1,318,029
1,318,029
2023
Total
funds
£
2
729,440
729,442
717
212,265
212,982
(1,935)
211,047
940,489
940,489
940,489
940,489

The financial statements were approved by the Board of Trustees and authorised for issue on 8th May 2025 and were signed on its behalf by:

............................................. S Watson - Trustee

The notes form part of these financial statements

Page 7

Midlands Asthma And Allergy Research Association

Notes to the Financial Statements for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Medical equipment - 20% on reducing balance
Computer equipment - 33% on reducing balance

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. INVESTMENT INCOME

Investment Income
Deposit account interest
2024
£
28,327
8,875
37,202
2023
£
25,548
3,949
29,497

The notes form part of these financial statements

Page 8

Midlands Asthma And Allergy Research Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

5.

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 5,172
Investment income 29,497
Total 34,669
EXPENDITURE ON
Raising funds 24,287
Charitable activities
General 15,461
Total 39,748
NET INCOME/(EXPENDITURE) (5,079)
Other recognised gains/(losses)
Gains on revaluation of fixed assets 18,566
Net movement in funds 13,487
RECONCILIATION OF FUNDS
Total funds brought forward 927,002
TOTAL FUNDS CARRIED FORWARD 940,489
TANGIBLE FIXED ASSETS
Medical Computer
equipment equipment Totals
£ £ £
COST
At 1 January 2024 and 31 December 2024 1 1 2
NET BOOK VALUE
At 31 December 2024 1 1 2
At 31 December 2023 1 1 2

Page 9

continued...

Midlands Asthma And Allergy Research Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

6. FIXED ASSET INVESTMENTS

MARKET VALUE
At 1 January 2024
Revaluations
At 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023
There were no investment assets outside the UK.
Cost or valuation at 31 December 2024 is represented by:
Valuation in 2023
Valuation in 2024
Cost
7.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Debtors and Prepayments
8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
9.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
452,525
TOTAL FUNDS
452,525
At 1.1.24
£
940,489
940,489
Resources
expended
£
(103,537)
(103,537)
Listed
investments
£
729,440
28,552
757,992
757,992
729,440
Listed
investments
£
18,566
28,552
710,874
757,992
2024
2023
£
£
273
717
2024
2023
£
£
2,890
1,935
Net
movement
At
in funds
31.12.24
£
£
377,540
1,318,029
377,540
1,318,029
Gains and
Movement
losses
in funds
£
£
28,552
377,540
28,552
377,540

Page 10

continued...

Midlands Asthma And Allergy Research Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

9. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS
At 1.1.23
£
927,002
Net
movement
in funds
£
13,487
At
31.12.23
£
940,489
940,489
927,002 13,487

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 34,669 (39,748) 18,566 13,487
TOTAL FUNDS 34,669 (39,748) 18,566 13,487

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS
At 1.1.23
£
927,002
927,002
Net
movement
At
in funds
31.12.24
£
£
391,027
1,318,029
391,027
1,318,029

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
487,194
Resources
expended
£
(143,285)
Gains and
Movement
losses
in funds
£
£
47,118
391,027
47,118
391,027
487,194 (143,285) 47,118

Page 11

continued...

Midlands Asthma And Allergy Research Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

Page 12

Midlands Asthma And Allergy Research Association

Detailed Statement of Financial Activities for the Year Ended 31 December 2024

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Legacies
Members Subscriptions
Investment income
Investment Income
Deposit account interest
Total incoming resources
EXPENDITURE
Raising donations and legacies
Wages
Rates and water
Insurance
Telephone
Stationery, printing, postage and advertising
Charitable activities
Aerobiology Contract
Other Research Grants
Support costs
Finance
Bank charges
Governance costs
Accountancy
Total resources expended
Net income/(expenditure)
2024
£
6,655
408,518
150
415,323
28,327
8,875
37,202
452,525
19,194
1,560
1,531
512
1,716
24,513
-
75,657
75,657
87
3,280
103,537
348,988
2023
£
4,629
153
390
5,172
25,548
3,949
29,497
34,669
18,329
1,320
2,320
484
1,834
24,287
9,048
3,031
12,079
160
3,222
39,748
(5,079)

This page does not form part of the statutory financial statements

Page 13