Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 COELIAC UK (A Company Limited by Guarantee) Registered Charity Number: 1048167 Registered Company Number: 03068044 Scottish Charity Number: SC039804 Page I Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Contents Page Legal and administrative information structure, Governance and Management Report of the Board of Trustees Independent Auditors, report Consolidated statement of financial activities 8-20 21-25 26 Consolidated balance sheet 27 Consolidated statement of cash flows 28 Notes to the financial statements 29-45 Page 2 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 The organisation is a charitable company limited by guarantee, incorporated on 14 June 1995 and registered as a UK Charity on 20 July 1995. Coeliac UK is the successor organisation to The Coeliac Society which was established in 1968. The Charity is governed by its Articles of Association which set out its objects and powers. The Articles provide for the Board to comprise of not more than twelve, nor fewer than three Trustees, of which one Trustee shall be nominated by the Health Advisory Council. A trustee shall hold office for a period of 3 years and shall then be subject to re-elertion and may be re- elerted for a further term of 3 years after which they must retire as a Trustee but may be re- eletted as a Trustee after an intervening period of at least l year. The trustees have all served for the full year unless otherwise stated. Board of Trustees Lawrence Broadie Sarah Bull (appointed 14 June 2025) Anne Davis Kate Denham Chris Dilloway- Chair Aishah Farooq Nuala Gallagher (appointed 14 June 2025) Clive Hart (resigned 26 February 2026) Dr Anita Patel Dr Gerry Robin5 Miranda Sheffield Nicola Valmas Company Secretary Ashley Bailey (resigned 20 February 2025) Sally Malthouse (appointed 20 February 2025) Chief Executive Hilary Croft Company Number 03068044 Charity Number 1048167 Scottish Charity Number SC039804 Registered office address Artisan Hillbottom High Wycombe Buckinghamshire HP12 4HJ Page 3 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Auditors Moore Kingston Smith LLP 9 Appold Street London EC2A 2AP Bankers HSBC Bank plc Oxford Circus Branch 196 Oxford Street London WID INT Lloyds Bank plc 21-31 White Hart Street High Wycombe Buckinghamshire HPII 2HL Investment Manager Cazenove Capital l London Wall Place London EC2Y SAU Solicitors Bla5er Mills Park House 40 Oxford Road High Wycombe Buckinghamshire HPII 2EE Page 4 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 The Charity structure, Governance and Management Coeliac UK is a charitable company limited by guarantee, incorporated on 14 June 1995, and registered as a Charity on 20 July 1995 with the Charity Commission. It was also registered with the Office of the Scottish Charity Regulator in 2008. The Charity's objectives, as set out in its Articles of Association, are: improving the wellbeing and outcomes of people affected by the Coeliac condition; increasing awareness and knowledge and improving the care and choice for those affected by the Coeliac condition. and promoting research into the nature, causes, alleviation, treatment and cure of the Coeliac condition. Public Benefit The Trustees, in exercising their powers and duties, have complied with their duty in Section 17 of the Charity Act 2011 to have due regard to the public benefit guidance published by the Charity Commission. In preparing the report and accounts, the Trustees complied with the requirements in that guidance to report on the significant activities and achievements of the Charity in 2025. They have reported in a way that both sets out the aims and strategies of the Charity and demonstrates how the aims and activities of the Charity were carried out for the public benefit. Management and Staff The Board of Trustees delegates the day-to-day management of the Charity to the Chief Executive who led a team of approximately 63 (54 full time equivalent) staff in 2025. Their work is supplemented at times of peak workload by a limited number of temporary staff. The staff work within the Delegation of Authority agreed by the Board. The staff agree an annual Business Plan with the Board prior to the beginning of the year and regularly report progress throughout the year and at each Board meeting. The Board of Trustees appoints a People Committee to oversee the setting of pay and remuneration for senior management and the entire organisation. Their remit is to regularly review and agree performance review arrangements. agree remuneration policies including terms, condition5 and benefits. consider recommendations for individual pay on the ba515 of individual appraisals and to consider the Charity's human resource strategy. The committee comprises the Chair of the Board of Trustees and at least two other Trustees. The Board of Trustees The Board of Trustees lead the Charity in setting its strategic direction and agreeing strategic objectives and plans to deliver the Charity's aims. The Board monitors and evaluates the progress of the Charity to ensure it achieves those objectives and plans. Page 5 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 The expertise within the Board is substantial, wide-ranging and importantly complementary. Trustees include director-level individuals from a wide range of relevant disciplines including finance, HR, marketing, and healthcare. All Trustees are volunteers committing many hours to the work of the Charity. The Board meets regularly and no le55 than 4 times per annum. To support effective governance, a number of committees have been established to oversee, advise, and make recommendations to the Board of Trustees on specific areas of the organisation's activities. Some of these committees include specialists and other advisers who are not trustees,. such members are recruited through the same process as trustees and provide additional focus and expertise on key matters. The main committees are the Audit, Investment and Risk Committee, the People Committee, the Engagement Committee, the Executive Action Committee, the Health Advisory Council (HAC), the Food Standards Committee (FSC), and the Research Strategy Board (RSB). Each committee has its own terms of reference, which set out its duties, responsibilities, and delegated authorities. These are reviewed on a regular basis. Meeting Protocol The Boards and committees continued to use a combination of face-to-face meetings, video calls and teleconferences during the year to review plans and activities of the Charity and ensure the cost effectiveness of their operations. Recruiting and Supporting Trustees The Board of Trustees regularly undertakes an audit to identify current and emerging skills gaps. Vacant roles are advertised widely both in the Charity's communications to members and on recruitment websites open to all. The selertion process comprises shortlisting based on Cvs and supporting statements, followed by an interview panel for shortlisted candidates. Following appointment, new Trustees are provided with induction packs, formal training as required for the role, and sessions spent with key staff. Group Structure This report presents information about Coeliac UK and its dormant subsidiary undertaking Coeliac Trading Company Ltd (Company number 02856981). The assets and operations of the trading company were transferred to Coeliac UK in 2023, and the Directors of the subsidiary have decided that the company shall remain dormant for the foreseeable future. Our Approach to Fundraising As a charity registered with the Fundraising Regulator, we strive to achieve the highest standards in all our fundraising activities, referring to all relevant professional and statutory bodie5 as guidance and regulation develops. Our aim to develop positive long-term relationships with our members, donors and supporters underpins all our actions in this area. Coeliac UK operates with a small team of in-house staff to lead and develop its fundraising. Fundraising staff are expected to act professionally at all times, follow the Fundraising Regulator's Code of Condutt (as updated from time to time) and are encouraged to undertake relevant training to develop their knowledge. Fundraising staff receive a salary but are not eligible for a performance bonus. Page 6 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 We also use the services of several carefully selected external companies who provide specialist skills to help us deliver specific artivities. These include a telephone agency, as well as a raffle and lottery manager. With each of these companies, we have signed agreements, committing them to adhere to both the letter and spirit of the regulations. Any complaints that fundraising activity may generate are recorded and investigated by the appropriate line manager to ensure future learning opportunities in fundraising. Coeliac UK is pleased that its fundraising artivity generates few complaints annually. In 2025, we received I I complaints. All complaints were quickly resolved without escalation. Managing Risk The Trustees are responsible for ensuring appropriate financial and other controls are in place. At Coeliac UK, the role of risk management is delegated to the Audit, Investment and Risk Committee (AIRCOM) who review the risks and report to the Board. A risk register is Used by the Board and staff to review the main risks and uncertainties, and controls are put in place for management and mitigation as necessary. The register is regularly updated and monitored by the executive team, Committees and Board as work progresses and new risks emerge. The principal risks which could seriously affert the Charity are made up of financial, operational, regulatory, external and strategic risks,. and the main residual high risk identified (after controls and mitig8ting actions) in 2025 was that income generated from all channels does not meet the budget target, impacting the Charity's ability to fulfil its charitable objects. The Charity continues to develop additional and alternative income streams to grow overall income and offset fluctuations in individual areas. Expenditure is carefully monitored and managed to protect the delivery of the Charity's services and financial sustainability. Page 7 Docuslgn Envelope ID." 6F7A066>127W8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Report of the Board of Trustees The Board of Trustees who are the Charity Trustees, and Directors of Coeliac UK ('the charitable company'/'the Charity,), have pleasure in presenting their report, which incorporates the report of the Dirertors for the purposes of company law, and the accounts for the year ended 31 December 2025. Introduction 2025 was a year of resilience, progress, and renewed ambition for Coeliac UK. In a period marked by economic pressures and evolving healthcare challenges, we remained steadfast in our mission: to ensure that no life is limited by coeliac disease. We responded to a demanding external environment with focu5 and determination. The cost- of-living crisis continued to affect access to gluten free food, placing additional strain on individuals and families already managing a lifelong medical condition. Throughout the year, Coeliac UK worked to highlight these challenges, influence policy, and deliver practical support that makes a measurable difference to people's lives. Our 2024 strategic review reafffirmed the strength of our direction and the continued relevance of our mission. By refining our vision, mission, and values, we renewed our long-term commitment to improving diagnosis, access, and quality of life for everyone affected by coeliac disease. During 2025, we prepared the organisation for the launch of our new five-year strategic plan in 2026. This forward-looking plan builds on solid foundations and focuses on three strategic areas.. Diagnosis and Equality, Support and Access, and Research and Advocacy. Through these pillars, we are working to ensure faster diagnosis, stronger support. and better care for all while driving research that advances new treatments and brings us closer to a cure. Vision What we're aimry fcrf. No lifelimitedby coe]ix disease Mission Whatwe want today. Wt *trApowet ev*ryoM thffett￿ by Brand Prorni8• Ou*gvidlrwJ ststement. aDd advattcitig research towatds aeure We fightkn •V•ryOD•withcoeliK diM•8• Brand Prop￿]110￿ How weact. Values How we b¢h•¥e. Page 8 Docuslgn Envelope ID." 6F7A066>127W8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Diagno8i8 & Equality Support & Acc•B8 Re8earch & Advoca Help more people lo gel an accuratè diagn051S quickly, regardless of who ihey are Provide support and connection for people affected by coeli8c disease when and where needed Drive research aimed at mproving the livé5 of people with coeliac disease, and uliimaiely find a cure Influence decision makers to choose the best options for people with coèliac disebse Improve access to gluten free food tor anyone who needs ii, wherever Ihey are Our ambitions are bold. We aim for every person with coeliac disease to receive a diagnosis soon after they experience their ffirst symptoms. We will continue to expand access to gluten free food, advocate for policy change across the food and health sectors and invest in research to improve the lives of those affected today - while laying the groundwork for new treatments and a cure. None of this progress would be possible without the unwavering dedication of our staff, volunteers, members, partners, and donors. Their contributions - of time, funding, and expertise are central to ou r success. Together, we are creating tangible change and building a stronger future for people living with coeliac disease. To support this, and alongside the introduction of our new strategy, we refreshed our values to better reflect how we work together and engage with our stakeholders. Tenacious Collaborative Caring e don￿ give up. We lentlessly pursue our ion. Every sei back is opponvnity io learn ¢J do better. We work positively wit oihels to achieve our mission. We are helpf We respect difference encourage participatio and aciivel li￿en. are reliable and do ai we say. We are the perts. We seek owledge. check the ts, and give the best vice and support e C9￿ al￿11t people and OUT impact. We wa o help everyone live w As we look ahead, we remain confident and focused on delivering real, sustainable impact. Through collaboration, innovation, and evidence-based advocacy, Coeliac UK will continue to lead the way in improving understanding, shaping policy, and transforming lives. Page 9 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Major Achievements and Impact Against a challenging operating environment, especially for the charitable sector, we are incredibly proud of our achievements in 2025. For more details, please see our 2025 Im Re ort which is available on our website. Some highlights include.. act In March 2025, flanked by a powerful crowd of volunteers, health care professionals, MPS, Peers, and BBC journalists we handed a petition signed by more than 22,000 people, asking the Government to review gluten free prescribing in England into 10 Downing Street. Conducted an international research call attrarting over 40 different projects with c. £10 million of potential research activity. Achieved charity-based sector leading member renewal rates of c. 850/0. Over 70k people engaged with our content on social media, increasing understanding of many symptoms, from fatigue to numbness. We were grateful to receive significant financial support from our community, including more than £1.44 million through Gifts in Wills. £gOOk income from our trusted commercial partners, as well as a donation of £20,000 from BFree through an on-pack donation activity during the coeliac disease awareness month of May. Nearly 70k people visited our 'Is It Coeliac Disease?, website and were encouraged to pursue a diagnosis, up over 500/0 on 2024. Diagnosis & Equality We continued our work to increase the number of people diagnosed with coeliac disease and strive for greater equity to the diagnosis pathway. Our Coeliac Awareness Month (run throughout May) garnered huge media coverage, including diverse case studies covering a range of symptoms. Aiming to increase knowledge about coeliac disease, our awareness raising work also empowered nearfy 70,000 people to begin their diagnosis journey by completing the 'ls It Coeliac Disease?, a55essment. Our network of healthca￿ professional members is crucial in enabling people to access a diagnosi5 as well as providing ongoing care in both primary and secondary healthcare settings. This network grew again in 2025, as we reached out to even more GPS, and consequently a wider group of patients. In 2025, we helped thousands of people feel safer after downloading our resources. We also helped parents and caregivers feel more confident about their child's gluten free diet, with nearly 9,000 resources downloaded for children and young people. More young people learnt to stay well after leaving home with many downloading our'moving On, packs. Page 10 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Support We are here for everyone who needs to live gluten free. In 2025, we continued to work relentlessly for all our community including over 60,000 members. With support from across the Coeliac UK community, we ran a wide range of inspiring gluten free food events across the UK, including local meet-ups and specialised food festivals to help people live gluten free. We were delighted to engage with thousands face to face at community led events, Coeliac UK activities, regional shows, festivals, and events across the UK, helping everyone to feel included, supported and less isolated. Our volunteers led over 500 events across the UK. More than 3,000 people attended 2 major Gluten Free Food Markets, in Edinburgh and Torquay, with a total of 26 specialist exhibitors. staff and volunteers sUPPOrted 3 'Free From, Festivals in Bristol, London, and Birmingham. Our website proved again that it is a vital resource for everyone, with over I million active visits. We developed a new, modernised website during 2025 that launched in January 2026. The new website will enhance user experience and ensure easier access to the right information to support their needs. We also welcomed even more people to join our trained volunteers growing this group by 200/0, all of whom helped to deliver over 500 community events, nationwide. We are especially delighted to see that our Teen Virtual Club has supported over 100 teenagers with coeliac disease, enabling them to share their experiences with one another as well as an enjoying a 'cookalong' with Becky Excell. Young people of all ages were supported through our printed and online materials, with 348 packs distributed. Our Helpline services continue to support every aspect of living gluten free, managing over 18,000 enquiries this year, providing a vital lifeline to many people who have nowhere else to turn. Over 250 families were sUPPOrted through our dietitian-led diet and health workshops, receiving glowing feedback. Despite technical challenge5 that, unfortunately, led to temporary access issues for our members, the Food Information Service remains a valuable source of support for our community, with an average of over 9,000 web and app visits every month. Featuring information on over 190,000 food products, with the app version adding an extra dimension of a barcode scanner, making shopping gluten free much easier. Our knowledge of the community and their needs was further demonstrated by the use of the Home of Gluten Free Recipes. The service had an average of over 30,000 visits a month, peaking in December. Access As the gluten free diet is the only treatment for coeliac disease, the availability of gluten free alternatives, and people's ability to access them, are focus areas that continue to drive our efforts. Working together with food industry partners, through our food safety schemes and pulling on our expertise, we work to ensure that their products are safe, suitable, and attractive to our community. Page 11 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 With the Crossed Grain trademark (CGT) scheme (available to be used throughout the world), manufacturers can easily show to consumers which products are suitable for a gluten free diet. We were delighted to welcome more new manufacturing partners to this food safety scheme in the UK during 2025, meaning that nearly 2,000 food products now carry the CGT in the UK. Eating out of the home continues to be one of the biggest challenges for people with coeliac disease, as the danger of cross-contamination, where even a small crumb of gluten can re- ignite the devastating immune reaction that causes damage, is harder to control. The Gluten Free Accreditation (GFA) scheme for caterer5 provides a great support to those who work in the catering industry, assisting and supporting them to develop the best processes, checks, menus, and service for people who need a gluten free diet. At a time when venues are facing a combination of operating challenges, we were delighted to recruit a small number of new GFA partners slightly increasing the number of venues and locations throughout the UK that have confidence in providing gluten free meals to over 2,500, supporting our community wherever they are. We work closely with schools, caterers, and food businesses to improve everyday life for people with coeliac disease. It is now easier to eat out, thanks to more than 2,500 food venues in the UK securing our GFA. This means they follow our strict standards, processes, and training for serving gluten free food. We want diners to eat out with total confidence, so in 2025, we also undertook a full review of the standards which underpin our GFA, adding stronger requirements and improved guidance. As a result, our partners are better equipped than ever to minimise the risk of gluten. The training programmes linked to these food safety schemes are also vital additions to ensure gluten free food is available. Elsewhere, our regular communications to members and the wider Coeliac community means we can offer manufacturers the opportunity to promote their products, particularly new additions, to this audience. We would like to acknowledge the support of Warburtons, Panasonic, Genius, Coop, Nestle GoFree, and Dr Schar for their sponsorship of some of our key activities. Coeliac UK is uniquely placed to recognise and understand both the needs of people who require a gluten free diet, and the requirements of companies who can provide those produrts. Additionally, our expertise in the gluten free diet, amassed over nearly 60 years, means we have the knowledge and competency to represent our community on the global stage. Thanks to the support of our community, we work with partners globally to improve diagn05es, treatment, policy, and standard5 everywhere. In 2026, the World Health Organisation and Food and Agriculture Organisation are taking a better approach to gluten, thanks to our influence. After reviewing Coeliac UK'S policy briefings, evidence and data, the precautionary allergen framework ("may contain") now does more to protect those with coeliac disease, or a wheat allergy. In 2026, we will ensure these new guidelines are applied correctly and do not impact the threshold of 20 parts per million for gluten free labelling. Page 12 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Advocacy Representing the views and needs of our community has always been a key mission for the charity, and this becomes more important each year. The cost-of-living difficulties being encountered by so many people, can affect those on a gluten free diet disproportionately as many of their food costs are markedly higher. In 2025, we continued to fight for everyone with coeliac disease, championing change with powerful policy makers. With gluten free food still hard to access, and costlyi many people with coeliac disease still rely on prescriptions to eat safely. And we worked hard in 2025 to protect them. Thanks to our campaigning, coeliac disease has moved up the agenda in top government conversations. Following sustained engagement with the Welsh Government and commissioners, a new gluten free food subsidy card scheme has been agreed and is due to launch in 2026. The scheme will provide people in Wale5 Wlth a more flexible option to purchase discounted gluten free food in retail setting5. In March 2025, we presented a petition signed by more than 22,000 people to 10 Downing street, calling on the Government to review the provision of gluten free prescribing in England. We were supported by volunteers, healthcare professionals, MPS, Peers, and national media, including the BBC. The campaign achieved extensive national coverage, with an estimated advertising value exceeding £2 million. Media impact was further strengthened by public support from Rebecca Adlington OBE and a live interview on BBC Breakfast. Following our petition, the issue was raised in Parliament 17 times - a four-fold increase compared to 2024. And broader mentions of coeliac disease in Parliament shot up by 500/0. Research During the year, Coeliac UK launched its first uncapped, open research funding call, enabling researchers worldwide to apply for funding for coeliac disease research. The approach was designed to ensure research investment is guided by identified evidence gaps and potential public benefit, while broadening engagement across the research community. The charity received 41 initial applications, representing potential funding of approximately £10 million After peer and lay review, the Research Awards Panel recommended three projects for funding, totalling £661,597, subject to conditions. These recommendations were approved by the Board as part of the 2026 budget process. In addition, funding available from donations, grants, and legacy income, together with reserves carried forward, enabled the charity to approve a further £139,000 award to the University of Oxford to continue research into the role of rogue immune cells in coeliac disease. Coeliac UK believes that investing in early career research is essential to build the future research skills needed to achieve our strategic ambitions. In 2025, the Charity approved funding for four sponsored undergraduate dissertations of up to £5,000 each. Page 13 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Plans for 2026 In 2026 and beyond, the Charity will continue to focus on delivering objectives that are aligned with the strategic pillars which support our mission for no life to be limited by coeliac disease. Diagnosis & Equality A key focus in 2026 will be increasing diagnosis of coeliac disease through awareness activities, underpinned once again, by our flagship Awareness campaign in May. This campaign will target individuals with undiagnosed symptoms, those requiring ongoing support, healthcare professionals, and commercial partners. Community engagement will expand through social media, online events, and in-person initiatives, targeting a wider demographic. We will continue our core work around improving diagnosis, contributing to the development of updated guidelines for coeliac disease and associated conditions such as Type I diabetes, faltering growth, and autoimmune thyroid disease. We will participate in healthcare professional (HCPI education days and initiate a new Clinical Champions programme to promote best practices in diagnosis, treatment, and long-term support. Additionally, we aim to raise awareness among healthcare professionals beyond GPS, gastroenterology and dietetics, including dentists, hepatologists, and mental health practitioners. Support We will implement a comprehensive review of our membership model and package options to ensure they effertively give access to the value of our expertise, support services, and resources for anyone who needs them. This process will inform a refined membership proposition aligning with our strategic goals. Our efforts will focus on four key themes- Community Support - strengthening networks and connections for those affected by coeliac disease. Community Value - Enhancing the benefits and resources available to members. Community Growth - Expanding our reach and engagement with new and existing audiences. Community Impact - Driving positive change and raising awareness through collective action. Again in 2026, we will be expanding support for community events. This will include increasing the number of volunteer-led local activities across the UK, being present at several external food festivals and organising national Gluten Free Food Market{s) to bring together consumers, businesses, and experts in one space. We will also continue to develop dedicated sUPPOrt resources for children and young people, providing opportunities for peer connection and ensuring age-appropriate tools and information are readily available. Access As part of our commitment to delivering value, we will continue our validation work across all services, ensuring: Off the shelf product sampling for gluten analysis remains a key feature within our Food Information Service. Gluten free training credentials are verified for èll venue guide recommendations. Factsheets and publications are evidence-based and reflect best practices. Page 14 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Additionallyi we will continue to share our dietetic and health professional expertise by delivering dietitian-led workshops, support videos, and new webinars throughout 2026. We will focus on enhancing access to safe gluten free food by promoting our food safety schemes, the Crossed Grain Trademark (CGT) and relaunched Gluten Free Accreditation (GFA). The GFA scheme will continue to target hospltality, healthcare, education, and retail sectors, with a structured rollout plan for new accreditations under our GFA Standard that was updated in 2025. Our digital transformation efforts will enhance the availability of information for existing and potential commercial customers, through our dedicated microsite for food businesses launched in 2025. Advocacy Advocacy efforts in 2026 will continue to build upon previous work on the cost of gluten free foods, access to safe gluten free options in public sector settings, improving diagnosis and management of coeliac disease. We will continue public affairs work to engage policymakers across all four nations. host parliamentary events, and pursue meetings with Health Ministers. We will ensure that coeliac disease and the gluten free diet remain a focus at both national and international levels e.g. at the Codex Alimentarius, the most important international body in the field of food standards. We will support ongoing research on gluten thresholds and reference doses to provide further evidence to underpin key food standards that will improve conditions for our community. Research Our research program will always remain a priority, with continued funding in line with our research priorities, such as studies that may identify key targets in coeliac disease that could lead to new treatment opportunitie5 beyond the gluten free diet. Indeed, Coeliac UK is currently the largest single funder of research into coeliac disease in the UK and one of the largest in the world. Since 2005, the charity has committed more than £3.5 million to research. Following the Board's approval, in 2026, we plan to support the project of Professor Ludvig Sollid on tissue proteomics to combat coeliac disease, Dr Vincent van Unen of The Netherlands work into infections as early triggers of loss of gluten tolerance in genetically at-risk Children, and validation of coeliac disease specificity of four candidate T-cell receptor gamma sequences with high diagnostic potential, led by Prof Soilleux in the UK. Additionally, we will conduct a study on the epidemiology and health economics of coeliac disease - to understand current diagnosis rates and prevalence of coeliac disease to support the focus of our work, and how the disease is reflected in the UK population People and Culture In 2026 and beyond, we will continue to articulate and embed our new values of Tenacious, Caring, Trustworthy, and Collaboration, and invest in training, development, and recruitment to retain and attract top talent. A key artivity is the development of the Coeliac UK Employee Value Proposition, which will include a comprehensive review of employee benefits. We will continue to promote staff wellbeing, through regular satisfaction and mental health surveys and improving employee experience through agreed workplace improvements. Page 15 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Technology Having launched our new website in 2026, we will focus on enhancing the online experience for all stakeholders. Elsewhere, we will continue to invest and develop our technology solutions, and explore AI deployment, and systems integrations to enhance quality, productivity and efficiency in how we work to achieve our strategic objectives. Engagement We will continue to develop long-term relationships with supporters and broaden our portfolio of voluntary income streams. Our approach will ensure that supporting Coeliac UK is a positive and fulfilling experience by improving how we engage, Steward, and thank donors. A key strategic focus is to increase sustainable income by g rowing the number of regular donors. We aim to expand recurring giving across a range of channels, including membership-linked donations, direct debits, payroll giving, and recurring card payments. Following the launch of the new membership offering, we will explore further opportunities to encourage regular and value-added giving. Income from our lottery and raffle artivities, including the Gluten Free Weekly Lottery, remains an important revenue stream for the charity. During the year, the focus will be on extending the reach of the lottery beyond the membership base through targeted digital and face-to-face engagement. Raffles will continue to be developed as a cost-effective fundraising channel, with emphasis on maximising participation and income generation. Challenge events offer both financial support and an opportunity to engage new audiences. In 2026, we will continue to increase the number of places available in key events while encouraging individuals to enter events on their own initiative. Enhanced supporter stewardship will maximise funds raised and provide compelling case studies for broader charity use. To sustain core activities and increase our research funding, we will continue our efforts to grow individual giving. This will include at least one dedicated appeal for research funding utilising a peer-reviewed project aligned with the Charity's vision. Donation requests will feature prominently on the new website and in supporter newsletters and other communications. The introdurtion and recruitment of a new role, Head of Philanthropy, will help to develop our fundraising from Major Donors as well as continue the excellent work to date in developing income from gifts in wills. We will reach out to trusts and foundations to seek their support in finding a cure for coeliac disease, as well as selected corporate partners. Page 16 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Financial Review Overview The Charity's income is generated primarily from three sources: membership fees. commercial services, including the restaurant accreditation scheme and licensing of the Crossed Grain Trademark. and fundraising from donations, inclLJding gifts in wills. Additional income is generated through raffles and the weekly lottery, as well as grant income. These funds enable the Charity to deliver services and information to support people diagnosed with coeliac disease, or those caring for someone with the condition, to live a gluten free life, and to provide guidance to those seeking diagnosis. The Charity also campaigns with the health and food sectors to raise awareness, improve understanding of the condition and promote appropriate treatment. Over the longer term, these income streams support investment in research to improve disease management, develop potential treatments and ultimately work towards a cure. The Charity reported a net deficit of £139k for 2025, an improvement of nearly £300k compared to 2024 {£436k). Total income in 2025 was £4,845k, an increase of £367k from £4,478k in 2024. The increase was driven primarily by income from gifts in wills, which totalled £1,441k in 2025, compared to £760k in 2024. This growth reflects long-term investment in legacy fundraising. Overall income from donations and legacies was £2,372k, representing an increase of £594k (330/0) on 2024 (£1,778k). Income from challenge events also performed well and is expected to be an area of future growth. By contrast, income from raffles and the lottery (trading activities) declined during the year and activity will be reviewed in 2026. Income from trading and charitable activities totalled £2,408k in 2025, a decrease of £223k (80/0) compared with £2,631k in 2024. This reduction was largely attributable to lower membership income, reflerting continued migration from full to digital memberships, lower than expected reactivation of lapsed members, and a change in accounting treatment for annual memberships purchased in advance. This accounting change resulted in a one-off reduction in reported income of approximately £180k on a like-for-like basis. Investment income totalled £65k in 2025, a decrease of 60/0 compared to £69k in 2024, comprising £23k in bank interest (down £4kl and £42k in dividend income (unchanged from 20241. Total expenditure increased to £5,051 k in 2025, compared with £4,951 k in 2024. This increase was largely driven by higher expenditure on raising funds, particularly donations and legacies, which increased by £140k, reflecting continued investment to grow regular donations and establish new source5 of 5UStainable income. Expenditure on trading artivities { raffles and lottery) also increased by £43k, although income in this area fell; activity in this area will be reviewed in 2026 to improve return on investment. Spending on charitable activities decreased slightly from £4,015k to £3,931k, of which total research expenditure reduced from £449k in 2024 to £344k in 2025, including £ 158k in grant awards. Our focus in 2026 will be on continuing to develop the broader portfolio of sustainable income streams, and careful management of expenditure, to ensure that we achieve a good return on investment for our members, donors and supporters and deliver improving outcomes for our beneficiaries in line with our Strategic and charitable objectives. Page 17 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Investing in research In 2024, we made grant awards £360k (though this was offset by the withdrawal of an unspent award of £91k in research awards in 2024), We made further awards of £158k in 2025 to both better understand the role of rogue cells in coeliac disease 1£ 139k), and four dissertations to encourage early career re5earcher5 and explore potential new areas of research (£19k). Investment policy and Performance The objective of the Charity's Investment Policy is to achieve a return on the charity's investment assets, including cash and other liquid or short-term investment assets, to further the charity's aims and meet the charity's future funding requirements whilst having regard to the risk parameters agreed by the Board of Trustees. The portfolio should provide a return (after any fees) that at a minimum matche5 or betters inflation while preserving the capital value. The Charity should also retain sufficient liquid resources to enable it to effectively meet its short-term obligations and provide adequate cover to meet any unplanned or unbudgeted expenditure. Furthermore, to ensure that environmental, social and governance {ESG) impact of the investment funds are considered, the charity's assets are not invested in shares or any other financial instrument of a company whose objettives are contradictory to those of Coelia UK. Funds that are unlikely to be required over the long-term (5 years or more) are invested in long-term capital funds, whilst fund5 required in the short-term are invested in low risk but high liquidity interest-bearing funds. In 2025, short-term cash deposits were invested in the overnight money market (HSBC). Bank interest received from our cash deposits in 2025 was £23.6k. In addition, at 31 December 2025 the Charity had £1,037k invested with fund manager Cazenove Capital, in their "Charity Sustainable Multi Asset Fund" which the Trustees are Satisfied meets its objectives as described in the Investment Policy. In 2025, this fund paid dividends of £41.6k and achieved a gain of £67.6k. The Charity regularly reviews its cash and investment position and released gains of £50k to rebalance assets between long and short term investments. We will continue to monitor balances and consider further investment in 2026. Page 18 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Reserves policy The Board recognises the need to hold charitable funds as free reserves to safeguard the continuity of provision of basic services, to fund periods of expenditure in excess of revenue and to fund unexpected expenditure. As part of the 2025 year-end review process, the Board of Trustees used Charity Commission guidelines to conduct an annual review of the ￿serveS policy. The Board agreed to maintain the existing policy.. that sufficient reserves will be held to ensure the Charity can continue to operate and meet its charitable commitments, should there be a time when income has been adversely impacted. This is to allow time to assess and implement the future options for the Charity. Excess reserves will be designated for a specific activity when an appropriate and timely use of the funds has been identified and agreed by the Board. In the event there are no extra reserves, the Board may utilise the operational reserves to meet any of the above needs should they arise, subjert to a cost benefit analysis. The target level of reserves as of 31 December 2025 has been calculated at £991k, being the midpoint within the reserves policy range of £776k to £1,205k. The Reserves target Is calculated by assuming an average reduttion in forecast income of 250/0 offset by a forecast reduction in discretionary costs, equal to a reduction in total costs of approximately 7. 50/0. We ended the year with unrestricted reserves of £1,201k, some £2 1 Ik above the target. We will continue to invest our surplus reserves in our charitable activities over the next strategic period. The Board also agreed to maintain a level of liquid reserves that ensures the Charity can meet its obligations as they fall due. The level of liquid reserves required and liquid reserves available is reviewed regularly throughout the year. On 31 December 2025 the Charity had £1,732k in liquid assets, comprising £695k cash and £1,037k in other liquid investments. Of our restricted reserves of £268k, we had £224k held for our Research Fund. From time to time, we raise funds solely for research to build a sufficient sum to launch a research call for grant applications. Going Concern Management and the Trustees regularly review detailed forecasts of income, expenditure and cash flow. The assumptions underlying the budget and forecasts are challenged, varied and tested to establish the likelihood of a range of possible outcomes including reasonable cash flow Sensitivities. The forecast performance is monitored against actual outcomes each month and variances analysed and discussed at Management and Board level. The Trustees have reviewed cash flow forecasts for the period to 31 December 2027. The cash flow forecasts indicate that the Charity will be able to meet its liabilities as they fall due for the period until at least 31 December 2027. If income does not achieve projerted levels, management is able to adjust discretionary expenditure to relieve any short-term cash pressures which might arise. The Trustees are therefore satisfied that the financial statements should be prepared on the going concern basis. Page 19 Docusign Envelope ID.. 6F7A0663-127&88134039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Responsibilities of the Board of Trustees The Board of Trustees (who are also directors of Coeliac UK for the purposes of company law) is responsible for preparing the Report of Trustees and the financial statements in accordance with applicable law and United Kingdom Accountlng Standards (Unlted Kingdom Generally Accepted Accounting Practice). Company law requires the Board of Trustees to Prepa￿ financlal statements for each financial year, which give a true and falr view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the Trustees are required to: select suitable accounting policies and then apply them consistently; ob*rve the methods and principles In the charities (SORP) FRSIO2; make judgements and estlmates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless It is inappropriate to presume that the charitable company will continue in bLbslness. The Board of Trustees is responsible for keeping adequate accounting records which are sufficient to show and explain the charitable company's transactions and which disclose with reasonable accuracy at any tlme the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Charitable Company's constitution. They are also responslble for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. So far as the Board of Trustees are aware: there is no relevant audit information of which the charitable company auditor is unaware. and the Board of Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. The Board of Trustees is responsible for the maintenance and integrlty of the corporate and financial information included on the charltable company's website. Legislation in the United Kingdom governing the preparation and dissemination of the financial statements may dlffer from legislation in other jurisdictions. This report has been prepared in accordance with the Special Provisions of Part 15 of the Companies Act 2006 relating to Small Companies. This report was approved and authorised for issue by the Board of Trustees on 8 June 2026 and signed on their behalf by: Chris Dilloway Chair Registered Company Number: 03068044 Page 20 D￿￿Sign Envelop8 ID.. 8F7A0663-127B-8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Independent auditors, report to the members and trustees of Coeliac UK Opinion We have audited the financial statements of Coeliac UK ('the parent charitable company,) and its subsidiaries (the 'group') for the year ended 31 December 2025 which comprise the group statement of financial activities, group and p8rent charity balance sheet and group statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, i ncluding Financial Reporting Standard 102, the Financial Reporting Standard applicable in the U K and Republic of Ireland (United Kingdom Generally Accepted Accounting Prartice). In our opinion the financial statements: give a true and fair view of the charitable company's state of the affairs of the group and the parent charitable company as at 31 December 202 5 and of the group's incoming resou rces and application of resources, including its income and expenditure, for the year then ended. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts {Scotland) Regulations 2006 las amended). Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRCS Ethical standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. other inforniation The trustees a￿ responsible for the other inforrnation. The other infomation comprises the inft>m)ation included in the annual report, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Page 21 D￿￿Sign Envelop8 ID.. 8F7A0663-127B-8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Our responsibility 15 to read the other information and, in doing 50, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material incon51Stencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information we are required to report that fact. We have nothing to report in this regard. Other matters prescrlbed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the Report of the Board of Trustees which includes the Directors, Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and the Report of the Board of Trustees which includes the Directors, Report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the group and the parent charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Board of Trustees. We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion: adequate accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or the parent charitable company's financial statements are not in agreement with the accounting records and returns. or certain disclosures of trustees, remuneration specified by law are not made,. or we have not received all the information and explanations we require for ou r audit. the Trustees were not entitled to prepare the financial statements in accordance with the small companies, regime and take advantage of the small companies, exemption in preparing the Report of the Board of Trustees and the Strategic Report. Responsibilities of Trustees As explained more fully in the Statement of Responsibilities of the Board of Trustees set out on page 20. the Trustees (who are also the directors of the parent charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine 15 necessary to enable the preparation of the financial statements that are free from material misstatement, whether due to fraud or error. In preparing the ffinancial statements, the Trustees are responsible for assessing the parent charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concem and using the going concern basis of accounting unless the Trustees either intend to liquidate the parent charitable company or to cease operations, or have no realistic alternative but to do so. Page 22 D￿￿Sign Envelop8 ID.. 8F7A0663-127B-8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Auditor's responsibilities for the audit of the financial statements We have been appointed as auditors under the Companies Act 2006 and under the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with regulations made under those Acts. Our objertives are to obtain ￿asOnable assurance about whether the financial statements as a whole a￿ free from material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assuran￿, but is not a guarantee that an audit condutted In accordance with ISAS (UK) will always detett a material misststement when it exists. Misststements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISAS (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also.. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perfomi audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of intemal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the group and parent charitable compa ny's internal control. Evaluate the appropriatene55 of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the group and parent charitable company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the group or parent charitable company to cease to continue as a going concern. Evaluate the overall presentation, structure, and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision, and performance of the group audit. We remain solely responsible for our audit report. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud. Page 23 D￿￿Sign Envelop8 ID.. 8F7A0663-127B-8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. The objectives of our audit in respert of fraud, are. to identify and assess the risks of material misstatement of the financial statements due to fraud. to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and Implementing appropriate responses to those assessed risks. and to respond appropriately to instances of fraud or suspected fraud Identified du ring the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable company. Our approach was as follows: We obtained an understanding of the legal and regulatory requirements applicable to the charitable company and considered that the most significant are the Companies Act 2006, the Charities Art 2011. the Charity SORP. the Charities and Trustee Investment (Scotland) and UK financial reporting standards as Issued by the Financial Reporting Council. We obtained an understanding of how the charitable company complies with these requirements by discussions with management and those charged with governance. We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance. We inquired of management and those charged with governance as to any known instances of non-compliance or suspected noncompliance with laws and regulations. Based on this understanding, we designed specific appropriate audit procedures to identify Instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required. There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of noncompliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may Involve deliberate concealment by, for example, forgery or Intentional misrepresentations, or through collusion. Use of our report This report is made solely to the charitable company's members, as a body, In accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members and trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, the charitable company's members and trustees as a body, for our audit work, for this report, or for the opinions we have formed. Page 24 D￿￿Sign Envelop8 ID.. 8F7A0663-127B-8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 FEWC486F34044F Date.. James Saunders (Senior Statutory Auditor) 9 Appold Street Moore Kingston Smith LLP London Statutory Audltors EC2A 2AP 151612026 Moore Kingston Smith LLP is eligible to act as auditor in terms of Section 1212 of the Companies Act 2006. Page 25 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Consolidated statement of financial artivities {including consolidated income and expenditure ar￿Unt) Notes Un￿StrIcted funds (£) Restrlcted funds (£) 2025 Total (£) 2024 Total (£) Income Donations and legacies Income frotn charitable activities Income frotn trading activities Investment income other Lncome 2,075,590 1,897,039 480,961 65.167 296,360 30,000 2,371,950 1,927,039 480,961 65,167 1,778,379 2,115,875 515,224 68,522 Total Income 4 518 757 326 360 4 845 117 4 478 000 Expenditure Expenditure on raising funds Donations and leg3cies Tr8ding activities Expenditure on charitable activitie5 621,397 443,378 3,683,215 55,230 676,627 443,378 3,931,279 544,066 407,802 3,999,516 248,064 Total expenditure 4 747 990 303 294 5 051 284 4 951 384 Net gain$ ort investments Net Incomel(expenditure) for the year 1161,6481 23,066 1138,5821 1435,9951 Balances brought fO￿ard 1 670 623 245 090 1 915 713 2 351 708 Total funds carried ftsrward 1 508 975 268 156 1 777 131 1 915 713 The statement of financial attivities includes all gains and losses ￿CogniSed in the year. All income and expenditure derive from contlnulng actlvltles. The notes on pages 29 to 45 form part of these flnanclal statements. Page 26 Docusign Envelope ID.. 6F7A0663-127B-8813-8039-30044549E061 Coeliac UK Annual Report and Financlal Statement$ for the year ended 31 December 2025 C0fi6011d•ted bal•n¢e sheet GR(MIP CHARITY 2025 2024 2025 2024 FIXED ASSETS Tangible assets Intangible Assets Investment & deposit5 119,880 126,814 1 037 554 1,284.248 157,966 121,173 1 019 969 1,299.108 119.880 126,814 1 037 554 1,284,248 157,966 121,173 1 019 969 1,299,108 CURRENT ASSETS Sundry Debtors Cash at Bank 1,546,612 694.549 1,699.957 799,545 1.546,612 694,530 1,699,957 799,485 2,241.161 2.499,502 2,241,142 2,499,442 CURRENT UABIL￿[ts CreditNs - falling due within one year 11,730,278) {1,873,8971 {1,730.2781 11,873.8961 NET CURRENT ASSFrs 510 883 625 546 Total assets plus current Ilabilities 1,795.131 1,924,713 1.795,112 1,924,654 Provlsl•A6 for Ilabilltles and charges 118,0001 19.0001 118.0001 19,0001 NET ASSETS 1 777 131 713 1 777 112 1 915 654 The fvnds of the ¢harlty Unrestricted funds Designated General 31,047 1,477,928 45,640 1.624,983 31,047 1,477,910 45,640 1,624,924 1.508,975 1.670,623 1,508,957 1.670,564 Restricted funds 268,156 245,090 268.156 245,090 Total charity fvnds 1 777 131 1 915 713 1 777 112 1 915 654 The Trustees have prepare<5 group accounts in accordance with section 398 of the C(mpanies Act 2006 and section 138 the Charities Art 2011. These financial statements have been ￿￿Pared in accordance with the special provisions of Part 15 of the Companies Art 2006 relating to small companies. As perniitted by s408 Companies Act 2006. the company has not p￿ented its own sratemenl of Financial Activity and related notes. The Company's profiVIIos51 for the year was {£138.5821. 12024.. 1£435,99511. Approved by the Board of Trustees and authorised for Issue on 8th June 2026 these financial statements are signed on their behalf by.. Chrls Dilloway- Chair Company number.. 03068044 The notes on page5 29 to 45 fomi part of these flnancial statements. Page 27 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Consolidated statement of cash flows 2025 2024 Cash flows from operating activities: Net cash used in operating activities (115,826) (423,960) Cash flows from Investlng actlvltles: Dividends, interest and rents from investments Bank interest Purchase of fixed assets Disposal of fixed assets Purchase of investments Sale of investments 41,607 23,560 (104,858) 521 41,836 26,686 (114,559) 50,000 Net cash created by/(used in) investing activities 10,830 (46,037) Decrease in cash and cash equivalents in the year (104,996) (469,997) Cash and cash equivalents at the beginning of the year 799,545 1,269,542 Total Cash and cash equivalents at the end of the year 694 549 799 545 Page 28 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 ACCOUNTING POLICIES 1.1 Basls of preparatlon The financial starements have been prepared In accordance wlth the Financial Reportlng Standard applicable In the UK IFRS1021 and (Charities SORP IFRS 1021 and the Companies Act 2006. Coeliac UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unle55 Otherwise stated in the relevant accounting policy note. Th￿￿ are no material untÈrtainti@s abtrut the charity's ability to continue ès 8 going contèrn. The charity's planned actlvlties, together véith its financial positlon,. management of risk and approaches to invÈstments, cashflow and reserves are descrlbed In the Report of the Board of Trustees. As a consequence, the Trustees belleve that the charity is well placed to manage its risks successfully despite the current uncertain economic outlook. The Trustees have a reasonable expectation that the charity and the group have adequate resources to continue in operational existence for the foreseeable future. Accordinglyi they continue to adopt the going concern basis In preparing the annual report and accounts. 1.2 Local groups and accounting policy The local group5 record their income and expenditure on a ￿elpt basis. At thÈ end of thÈ financial year, Èach group submits a retum of its income and expendlture whlch Is Included In the Statement of Financlal Actlvltles and the Balance Sheet. 1.3 Income Tncome from web advertisingi sponsorship and licensingi and accreditation is deferred on a proportionate basis over the life of the contratt. All other income is recognised when the charity ha5 entitlement to the funds, it is probable that the incotne will be received ond the fjrnount con be rne69ured reliably. Donatlons and legacles includes donations and glfts, legacies, and all other incorne that is In substance a gift made on a voluntary basis. It also Includes grants of a gener81 nature provlded by government and charltable foundatlons which are not conditlonal on delivery of certaln levels or volumes of a se￿Ice The donatlon may be made towards the gene￿1 aims of Coeliac UK lunrestrictedl, or towards a specific service or aim Irestrictedl. Donations are recognised on receipt of the donation, or if eadier, at the point where there is a written obligation for a donor to pay a specified donation. Wacie5 are recognised at the point entitlement is established, receipt is considered probable and the estate value can be estimated reliably. 1.4 Cost allocation Shared costs have been allocated on the following basis.. Deserlptlon Depreciation Tnformation technology support staff costs Office costs Method of apportlonment Head count Head count Head count Heod count 1.5 Grants Grants payable are payments made to third parties In furtherance of the charitable objectives. Grants which are free from specific conditions are recognised In full as soon as there Is a legal or constructive obligation commSttlng the charfty. Where Multlyetr gonts ère tonditional on an annual revievé of progress whith will dÈtÈrminÈ if future funding is provided, no rnore than two yeor'5 funding commitment 19 recognised. Page 29 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 ACCOUNTING POLICIES (Continued) Restrlcted funds Restricted funds are to be used for speciflc purposes as specsfied by the donor. Expendlture whlch meets these criterSa is charged to the fund. Depreciation of fixed assets Provlslon Is made for depreclation on all tanglble assets at rates calculated to wrfte off the cost, less estlmated resldual value of each a55et over it5 experted useful life, a5 follows.. Furniture and fittings Computer equlpment 20% p.a. straight line 33.33% p.a. straight 1Sne Investments & Deposits Investments held as fixed assets are revalued at market value at the balance sheet date. Leaslng Rental payable under operating lea5e5 are charyed against income on a straight-line basis over the lease term. 1.10 Expendlture Expenditure is reco9nised once the￿ is a legal or constructive obli9ation to make a payment to a third party. it is pmbable that settlernent will be required and the amount of obligation can be measured reliably. Costs are analysed between expenditure on charitsble activities and costs of raising funds of the charity. Any dlrect costs are allocated between restricted and unrestricted funds as Incurred. 1.11 Designated funds Designated funds are un￿Stricted funds earmarked by the boar(l of Trustees for particular purpose. 1.12 Penslon The charitable company operates a gmup personal money purchase pension scheme. The pension cost charged in the financial statements represents contributions payable by the charity during the financial year. 1.13 Basls of consolldatlon The group accounts consolidate the account5 of Coeliac UK and its subsidiary undertaking on a line by line basis. The accounts 8re made up to 31 December 2025. No separ3te statement of financial activities or income and expenditure has been presented for the charlty alone as permltted by sectlon 408 of the Companles Act 2006. 1.14 Financial instruments The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are Inltlally recognised at transactlon value and subsequently measured at their settlement value. 1.15 Critical accounting judgements and key sources of estimation uncertainty In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptlons about the carrylng amount of assets and Ilabilltles that are not readily apparent from other sourtts. 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 ongolng basss. Revlsions to accountlng estimates are recognised in the period in which the estitnate is revised where the revision affect5 only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 1.16 Intrngible Asset Policy Intangible assets are assets that lack physical substance but have ¥8lue. Intangible assets are recognised at cost, which includes the purchase price and any a1￿ctlY attributable costs of preparing the asset for it5 intended use. Intangible asset5 are amort15ed over their useful life, capped at three year5. 1.17 Cash Policy Cash comprises cash on hand and demand deposits. Cash equivalents are short-term, highly liquid Investments that are readily convertible to known amounts of cash and which are subjett to an insi9nificant risk of chan9es in value. Page 30 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Notes to the financial statements INCOME 2025 Total Unrestricted Restricted Income from donations and legacies Donations and gifts Legacies 780,959 1,294,631 149,751 146,609 930,710 1,441,240 2 075 590 296 360 2 371 950 Income from charitable activities Support Diagnosis Access Advocacy Research 912,741 24,942 953,927 912,741 54,942 953,927 30,000 5,429 5,429 1 897 039 1 927 039 Income from trading activities Raffle and lottery other commercial activities 479,020 1,941 479,020 1,941 480,961 480,961 Investment Income Investments - dividends Bank interest 41,607 23,560 41,607 23,560 Page 31 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Notes to the financial statements INCOME 2024 Total Unrestricted Restricted Income from donations and legacies Donations and gifts Legacies 778,494 740,595 239,990 19,300 1,018,484 759,895 1,519,089 259,290 1,778,379 Income from charitable activities Support Diagnosis Access Advocacy Research 1,107,021 687 949,839 1,107,021 40,687 949,839 40,000 18,328 18,328 2 075 875 2 115 875 Income from trading activities Raffle and lottery Other commercial activities 515,224 515,224 515 224 515 224 Investment Income I nvestments - dividends Bank i nterest 41,836 26,686 41,836 26,686 4 178 710 299 290 4 478 000 Page 32 Docuslgn Envelope ID." 6F7A066>127W8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Notes to the financial statements (Continued) Expenditure 2025 Total Unrestricted Restrieted Charltable actl¥ltles Support Diagnosis Access Advoca Research 2,021,012 171,658 1,007,297 311,828 171,420 55,404 19,596 2,076,416 191,254 I,D07,297 311,828 344,484 173,064 3 683 215 248 064 3 931 279 Bre•kdown of ¢ts$ts of ¢h•rit•ble •¢tivitie$ Dlrect costs Grants made (notes 6) Support costs {note 4, 5) 2025 Total Support Diagnosis Access Advocaq Research 1,479,466 124,532 666,367 198,148 124,530 596,950 66,722 340,930 113,680 62,326 2,076,416 191,254 1,007,297 311,828 344,484 157,628 2 593 043 157 628 1 180 609 3 931 279 Research cost breakdown Direct costs Grants made 2025 Direct Research costs Support costs 124,530 157,628 62,326 282,158 62,326 124,530 219,954 344.484 All support cost5 are allocated on a headcount ba515. Page 33 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Note$ to the finarttial statements (Continued) 3b Expenditure 2024 Total Unrestrlcted Restricted Charitable activities Support Dlagnosls Access Advocacy Research 1,975,402 191,186 1,051,700 276,715 216,048 173 55,241 1,975,575 246,427 1,051,700 276,715 449,099 233,051 3 711 050 288 465 3 999 516 Breakdown of ￿$t$ of tharitable activities Dlrect costs Grants rnade Support costs (notes 61 (note 4. 5) 2024 Total Support Diègnosi5 Access Advocacy Research 1,369,914 174,365 &11.961 162.255 106.923 605,661 72,062 409,739 114,460 73,448 1,975,575 246,427 1,051,700 276,715 449,099 268,728 2 455 418 268 728 1 275 37Q 3 999 516 Research cost breakdown Dlrect Costs Grants made 2024 Direct Research costs Support costs 106,923 268,728 73,448 375,651 73,446 106 923 342 176 449 099 All support costs are allocated on a headcount basis. Page 34 Docuslgn Envelope ID." 6F7A066>127W8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Notes to the flnanclal statements (Contlnued) 4 Total support cost breakdown by artlvltv 2025 Total Staff costs Other costs Cost of raising funds (notes 51 Donations and legacie5 Trading actlvities Charitable artivities Inote 31 90,226 27,036 596,843 88,250 26,443 583,766 178,476 53,479 1,180,609 714 105 698 459 1 412 565 2024 Total staff costs other costs Cost of raising funds (notes 51 Donations and legacies Trading activities Charftable actSvltles (note 31 77,516 32,653 622,971 81,526 34,342 655,201 159,042 66,995 1,278,172 733 140 771 069 1 504 209 Support cosi apportlonment 2025 Support staff Depre¢latlon Governance HR c051$ 05t$ Offlce wsts Total Exp8ndltur8 on rnlsin9 fund Donations and legacies 90,226 27.036 17,294 5.182 3,708 8,910 2.670 32,355 9.695 25,982 7.786 178,476 53.479 Charftable artlvltles Support 301,7BI 33,731 172,353 57,470 31,508 57,842 6,465 33,035 11,015 6.039 12,402 1,386 7,083 2,362 1.295 29,803 3,331 17,021 5,676 3.112 108,220 12,096 61,807 20,609 11,299 86,902 9,713 49,632 16,549 9.073 596,950 66,721 340,930 113,681 62,326 Acce55 Advocaty Research 714 105 136 872 205 638 2024 Support staff Depreclatlon Govemance HR co*s LT ¢osts Offlce costs Total expendlture on ralslng funds Donations and IEgacie5 77,516 32,653 11,324 4,770 4,719 1.988 7,56E 3,188 19,671 8,286 38,244 159,042 66,995 Chèritable attivitie* Support 296,290 35,169 199.966 55,860 35.686 43,2E4 5.138 29.212 8,160 5.213 18,039 2.141 12.174 3,401 2.173 28,927 3.434 19.523 5.454 3.484 75,187 8.925 50.744 14,175 9.056 127,296 L7.351 98.659 27,560 36,491 589,023 72,158 410.278 114,610 92,103 Acce55 Advocacy R￿earch 733 140 107 101 1 504 209 Page 35 Docuslgn Envelope ID." 6F7A066>127W8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Notes to the flnanclal statements (Contlnued) 6 Grants payable Grants to institutions 2025 2024 Rogue cell ￿Search to better understand coeliac dlsease MF0323 138,728 103,180 Enzyme inhibitors a5 a potential t￿atment for coelS3c dlsease M50223 249,201 Innovate Grant Withdrawn 191,533) Dissertations Awarded 18,900 7,880 157 628 268 728 In accordance with the accounting policy outlined in note 1.5, only the first year of funding commitment is recognised on the accounts for rnultiyear grants which are conditional on an annual review of progress which detemines if futuo funding is provided. 7 Net incomin9 (outgoin9) resources for the year This is stated after charging 2025 2024 DepreciatSon Operating lease rentals Trustees liability insurance Audit service5 Non - audit services provided by the auditors General advice Tax compliance 136,782 50,561 I,LOO 17,950 107,588 50,681 I,ioo 13,920 2,320 2,320 208 713 175 609 Travel costs amounting to £1,457 (2024 - £2,310) were reimbursed to 5 12024 - 101 members of the Board of Trustees. 8 Staff costs and numbers 2025 2024 SalarSes and wages Social security costs Pension costs 2,423,488 291,274 129,L95 2,256,588 238,788 120,102 2 843 957 2 615 478 Redundancy costs are included in the Staff c05t shown above Page 36 Docuslgn Envelope ID." 6F7A066>127W8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Notes to the flnanclal statements (Contlnued) The number of employees whose salary amounted to over £60.000 during.. 2025 Number 2024 Number £120,000-£130,000 £110,000-£120,000 £ioo,000-£iio,000 £80,000- £90,000 £70.000-£80,000 £60,000- £70,000 The key management petsonnel of the group land charity) comprise the Truste*, the chief executive and senior rnaTragement team. The total employee benefits I Salary, Employer5 National insurance and Employer5 pension) of the key management personnel of the group were £823,442 12024.. £707,127). None of the Trustees have been paid any remuneration or received any benefits for perforrning their role as Trustee of the charity. The average rnonthly nurnber of employees durlng the year, calculated on the basls of average headcount was as follows.. 2025 Number 2024 Number Advice and informatio Administration and 5UPPQrt 50 13 63 49 io 59 9 Taxatlon The ¢harltable CDmpany's attivitles are exempt from corporatlon tax In its charitable a¢tlvitles under Settion$ 466 to 493 of the Corporation Tax Act 2010. 10 Fixed assets- Group and charity Intanglble ssets Furnlture & Computer flttln9S equlpment Totsl Grand Total Cost At l January 2025 246,850 94,744 1134,0101 164,393 54,821 10,114 111,7561 219,214 10,114 111,7561 466,064 104,858 {145,766) DIsp05als At 31 Detsmber 2025 207,584 164,393 53,179 217,S72 425,156 Depre¢iation At l January 2025 Charge for the year Disposals 125,677 89,103 1134,0101 32,099 32,879 29,149 14,800 111,2351 61,248 47,679 111,2351 186,925 136,782 {145.245) At 31 December 2025 80,770 64,978 32,714 97,692 178,462 Net book values At 31 De￿mber 2025 126.814 99.416 20.464 119.880 246 694 At 31 De￿mber 2024 121,173 132,294 25,672 157,966 279,139 Page 37 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Notes to the financial statements (Continued) 11 Flxed asset Investments- Group And Charlty IChaTrity onlv) Investments subsldlarles Unlt trusts Total 2025 Total 2024 Narf¢et Value at l January 2025 Additions Disposals Reallsed Investment galns/llosses1 1,019,967 1,019,969 982,580 150,0001 67,585 150,0001 67,585 37,389 Market Value at 31 De￿mber 2025 1 037 552 1 037 554 1 019 969 Holdings of more than 20Wo The charitable company hold5 more than 20% of the Share capital in the following companv.. Country of incorporation 5hare5 held Companv Class The Coeliac Trading Company Ltd England & Wales Ordinary loo The Coeliac Trading Company Limited (Company nutnber 028569811 is dorrnant. The address of the registered office is Artisan, Hillbottom Road, High Wycornbe, Buckin9hamshire, HP12 4HJ. The aggregate amount of capital and reserve5 and the results of this undertaking for the year ended 31 De￿rnber 2025 were.. Profits to reserves for the year Capital The Coeliac Trading Company Ltd Page 38 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Notes to the financial statements (Continued) 12 Debtor5 Group Charlty 2025 2024 2025 2024 Trade debtors Income tax and VAT recoverable Amounts owed by group undertakings Prepayments and accrued income 179,078 174,913 28,030 179,078 174,913 28,030 1 367 534 1 497 014 1 546 612 1 699 957 L 367 534 1 546 612 1 497 OL4 1 699 957 13 Credltors: amounts falllng due wlthln one year Group Charitv 2025 2024 2025 2024 Grants payable Trade creditOf5 Other tax and social security Accruals Deferred income Income tax and VAT Payable 601,455 207,452 68,134 170,341 666,899 15,999 713,147 256,193 53,792 240,071 610,694 601,455 207,452 68,134 170,341 666,899 15,999 713,147 256,193 53,792 240,070 610,694 1,730,278 1,873,897 1,730,278 1,873,896 Deferred income - Charity 2025 2024 At l January Released in year Membership, licencing, Lottery and sponsorship income received in advance 610,694 1605,242) 503,201 1444,002) 661,447 551,495 At 31 December 666,899 610,694 14 Provision for liabilitiés and charges - Group and Charity At l January 2025 Charyed for the year 19,000) 19,000) At 31 December 2025 The Charity moved in to new offlces at the start of 2024 and is providing for dilapidations over the lifetime of the lease. Page 39 Docuslgn Envelope ID." 6F7A066>127W8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Notes to the flnanclal statements (Contlnued) 15 Designated funds - Group and Charitv Designated funds are funds earmarked by the board of Trustees for particular purposes. At the year end, the balance of designated funds were as follows.. Balance at 01-Jan-25 Balance at 31-Dec-25 Incomin9 Out90ing Research Fund Local voluntary support groups 12,405 33,235 112,4051 15,9921 3,804 31,047 Balance at 01-Jan-24 Balance at 31-Dec-24 Incoming Outgoing Resea￿h Fund Local voluntary support groups 12,405 80,818 12,405 33,235 4,238 151,8211 Research Funds ro be used for funding medical research Into coellac dlsease and dem)atitis herpetlformls, deslgnated by the Board from unrestrlcted funds. Loc81 voluntary support groups The collective funds held and administered by Volunteer Gmups, representing their working funds. Page 40 Docuslgn Envelope ID." 6F7A066>127W8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Notes to the financial statements {Continued) 16 Restricted funds - Group and Charity Transfer of funds Balance at 31-Dec-25 Balance BIF Incomlng Outgoln9 Research Fund Awareness Week Events for children with Coeliac Disease and families Gluten Ataxia Digital Meal Planner Healthcare Support & Policy Scotland Local Support 232,718 7,346 123,721 31,000 1132,5771 135,0141 223,862 3,332 5,027 5,027 19,500 9,430 47,492 95,166 50 119,5001 9,430 26,505 120,9871 195,1661 1501 245 090 326 360 303 294 268 156 Transfer of funds Balance at 31-Dec-24 Balance BIF Incomlng Outgoln9 Research Fund Daily newspaper advert for Awareness Week 197,912 219,058 1225,5501 41,298 232,718 1,488 (1,488) 155,2411 1173) (1,073) 121,0991 Awareness Week Membership Helpline Pharmacy Packs Diagnosis campaign Events for children with Coeliac Disease and families GILJten Ataxia Sponsored Dis5ertation5 40,000 22,587 7,346 166 1,073 21,099 5,027 5,027 40,225 40,225 7,500 (7,500) 234 265 299 290 312 124 245 090 Page 41 Docuslgn Envelope ID." 6F7A066>127W8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Notes to the financial statements {Continued) 16 Restrirtèd funds- Group and Charity The principal purposes for the above restricted funds were as follows.. Research Income received to be used solely for funding medical research into coeliac disease and dermatitis herperiformis IDHI. Local support The collective funds held and administered by Volunteer Groups. Daily newspaper advert for Awareness Week Donations towards an advertisement to be placed in a major national newspaper during Awareness Week to raise the profile of coeliac disease. Membership Helpline Funding for ongoing costs of provldlng the Coellac UK Helpline. Pharmacy packs Donations towards produrtion of phamiacy information packs. Gluten Ataxia Income to fund a project to achieve an eadier diagnosis for those with Gluten Ataxia. Events for children with CD and families Funds tts be used by Coeliac UK for events to beneffit coeliac children and their families. Dia9nosis Campaign Funds have been granted to pay for the development of campaign materials to promote diagnosis of coeliac disease in children for a campaign in 2022 in support of ongoing activities regarding awareness and education on coeliac disease. Awareness Week Funds have been granted t(> support the Awareness week campaign of coeliac disease in support of ongoing activities regarding awareness and education on coeliac disease. Sponsored Dissertations Funds have been granted to support the award of grants to support students preparing dissertations relating to advancement in the research of coeliac disease, with additional hope this will encourage their ongoing and long-temi engagement in coeliac disease research Digltal Meal Planner Funds have been granted to support the digital meal planner provision for people with coeliac disease. Healthcare Support & Pollcy Funds have been granted to support the healthcare support and policy worf< of coeliac uk. Scotland Funds have been granted to support Coeliac UK'S work in Scotland. Page 42 Docuslgn Envelope ID." 6F7A066>127W8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Notes to the flnanclal statements (Contlnued) 17 Analysis of net assets between funds- Group Unrestricted Designated funds funds 2025 2025 Restricted funds 2025 Total 2025 Intangible assets Tangible assets Investments Net current assets less provisions for liabilities and charges 126,814 119,880 1,037,554 126,814 119,880 1,037,554 193,680 31,047 268,156 492,883 1 477 928 268 156 1 777 131 Unrestricted Designated funds funds 2024 2024 Restricted funds 2024 Total 2024 Intangible assets Tangible assets Investments Net current assets less provisions for liabilities and charges 121,173 157,966 1,019,969 121,173 157,966 L,OL9,969 325,877 45,640 245,090 616,607 1 624 985 245 090 1 915 714 18 Lease commitments - Group At the reporting end date the group had outstanding commitments for future minimum lease payments under non-Can￿lIable operating leases, which fall due as follows= Land and buildings 2025 2024 Office equipment 2025 2024 within one year Between two and five years More than five years 80,888 233,676 82,287 321,149 3,115 8,675 85 3,115 10,636 1,282 314 564 403 436 19 Voluntary help The charity received support fmm 281 volunteers in 2025 12024.. 2561. The benefit of their contribution is not reflected in the financial statements. 20 Related party trnnsactions Coeliac UK holds IOO¥o of the share capital of The Coeliac Trading Company ￿Mited.DetailS of t￿nsactIOnS in the year and balance5 at the year end a￿ detailed in note I l. There were no other related party transactlons In the reportlng period that requ1￿ dIsclosu￿. Page 43 Docuslgn Envelope ID." 6F7A066>127&8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Notes to thè financial statèments (Continuèd) 21 Pension commitments The estimated pension deficit as at 31 December 2025 is £943 {31 December 2024.. £12751. This is in accordance with the m05t recent independent valLJation performed on 30 Septernber 2023. Under the new recovery plan, from l April 2023 the deficit contributlOnS that are required from Coeliac UK are £392 a year12024 £772) , payable in monthly instalments of £32.67. These payments do not increase. The deficit contributions agreed between the company and scheme at the yearend date are a5 follows= Year Amount 438 438 109 The present value of the future provision for Coeliac UK is calculated as follows= Provision at the start of the period Discount factor interest expense Deficit contribution paid Remeasurement - impart of change in assumptions Remeasurements - amendments to the contribution schedule Provision at end of period 31 December 2025 1,275 52 13921 943 The current deficit of £943 is being paid at an immaterial amount to the charity on an annual basis, this deficit would only fall due in its entirety should the charity decide to withdraw from the scheme, the Board of Trustees currently have no such plans. 22 ReconcllSatlon of net Income/(expendlture) for the reportlng perlod (as per the SOFA) 2025 2024 Net incomel(expenditurel for the reporting period (as per the SOFA) Adjustments for.. Depreciation charges {Gainslllosses on investments Dividends from investments Bank interest {Increasel/decrease in debtors Decrease/lincreasel in creditors Increase in Provision for Liabilities Other Gains/Losses (138,5821 1435,994) 136,782 167,5851 141,6071 123,5601 153,345 (143,6L91 9,000 L07,588 {37,389) {41,8361 {26,6861 {95,269) 96,626 9,000 Net cash provided by operating artivities (115,826) (423,960) Page 44 Docuslgn Envelope ID." 6F7A066>127W8813-8039-30044549E061 Coeliac UK Annual Report and Flnanclal Statements for the year ended 31 December 2025 Notes to the financlal statements (Contlnued) 23 Analysis of cash and Cash equivalents 2025 2024 Cash in hand Notice deposits (less than 3 months) 27 694,522 106 799,440 Total cash and cash equivalents 694 549 799 545 Analysis of changes in net debt Balance at 01-Jan-25 Balance at 31-Dec-25 Cash flows Cash cash equivalents 106 799,439 179) (104,917) 27 694,522 799 545 104 996 694 549 24 Contingent Liability There were no contingent liabilities at this time Page 45