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2025-03-31-accounts

APPENDIX2 OSCR Asthma and Allergy Foundation Receipts and payments accounts SC042738 Scott6h Chdiily Re8ulat()I Forth• ￿n0d fr<Jm 1st 2024 31st M¥th Section A Statement of receipts and payments Unrstriet•d funds R•striet•d lunds Expendable Pernianent endo￿nt fund5 Total funds Total funds last p•riod A1 Recei DonatK)ns 40.628 82.949 LegacEs Grants 6279 90.814 93.843 Receipts from lundraisng acINrt￿S Gross trading receipts & Refunds Incorne frorn investrnents othet Ihan tKJ atKJ build1r￿S Rents Ttotn larKI & buikjings Gross retapts fr(xn ottr charfat4e acts"vitses IGrft AJ Repaymenlsl JRS Grant VAT Repaytnent Govemrnenl &)unce Back Loan Al Sub total 8.111 6.002 4,012 50.617 50.617 88.384 8,705 8.705 6,205 18.961 11.961 12,774 137S37 35 222.172 246278 A2 R•celpts tr+Jm ass•t & inv•stm•M sab•s Proceeds trom sak offixed assets Proceeds trom sak ol InVeSt￿￿nts A2 Sub total Total ￿CeIpts 137￿7 222.172 244278 Aa Paym•nts Expenses lor luThJraisir4J acbwb.es Gross trading paymenb Investment managernent costs Payments relabng dlrectty to chartt2b acts"vitses Giants and donab￿S 148,061 280,417 Govemance costs". AL¥Jrt l iThaeFeThYent exJnirki Preparab"on of ￿TrUal accounts Legal costs Professional costs A3 Sub total 148JJ61 28OA17 A4 Paym•nts r•lating io 4ss•t and investment movements Purchases of fixed a5set5 Purchase of inveslments A4 Sub total Totalpayments 148.061 280.417 {10N241 10A24 10.544 Ail Transhrs tol {froml funds su￿1￿5 /(d￿Cl¢l fory•ar 10A24 10 104

APPENDLX2 Asthma and Aller Foundation SC042738 Section B Statement of balances Expendable Tot41 lo¥1 pwxid Detai15 toneMe•t e 81 Cash fvnd5 Cash b￿k baknce5 at start rj 10.544 10.544 H683 Surphts I IdÈfKill aThl payments xcc4Jnl 110.4241 134.1391 Cash •nd bank b•lance¥ at end of year 120 120 10.544 acrAKvAls)I Detai Tirfal Cwrentvkn [ Details Lo•1 r1eor￿£ B3 Ottw ￿$￿ts 320 50.INIO 320 50.INbO LXtyear tone•re•t £ +v•re•t£ 84 Liabilili•s Interest Free Loan 1 Fro 1.841 1.847 Interest Free Loan 2 Fro 1.000 Inleresl Free Loan 3 From 800 800 Goverr¥nenl BBL 11.513 13.742 B•k (hfwdraft TLM 15,220 11,389 leThtel LI•1￿1￿ trDW¢Bt£ B5 ContirvJent liabilities Slwed by h¥0 tsmtees on bel44f of all lhel[￿te¢S Date of •PPfoval 2W12125 AAF Arr•AAccwrts 2024-202511lJJ&xlStaÉmertirftAkY*es

APPENDLX 2 Asthma and Allergy Foundation SC042738 Section C Notes to the Accounts C1 Nature and purpose of funds {nHy be stated on analysis of ftsnds W￿k$heerS) Type of activity of project supported C2 Grants Total C3a Trustee remuneration If IK) remune￿IK)n was paKI dutitvJ ￿￿￿1 to chanty twstee ￿[sOn connected to a Injstee cr055 th￿ Ix)x {ott￿l￿￿e C(Mnp￿te Sed￿ 3b) Authority under which paid C3b Tru8t•e remuneration - details C4a Trustee expenses If IK) eynse5 were paKI to arry chanty t￿Slee durng Ihe P￿mMI Ihen cr05s Ihis box {otheThvise coMp￿te sectMM 4b} C4b Tru8t•e •xpenses - details Iq wi8taThJiry ot Nature of relationshi Nature of transaction CS Transactions with trustees and connected persons C6 Oth•r inforniation AAF Acojmts 21r24.2025111.>J&Yl ￿e5

Asthma and Allergy Foundation SC042738 Additional analysis (1) 40,628 Total 41.OT4 47.074 41.OfjQ Cc¢ra F￿￿j3￿C￿ & FbJl SabJday Fw Farity CT & Fbjjh Fraser TNLCF BreathiTrJ Rc#yn TNLCF Al (knt 4.479 479 27,fQ2 19.989 19,989 9,752 Tot 535 .814 50,617 50,617 (M)2 4012 6205 11.7T4 8,705 18.961 &705 IC961 VAT Repa￿￿1 Total 84385 8V85 111 J75 143,78B 1&792 1164 2.515 189 Q799 Slafi & V£￿￿teer Trainir#J Vth￿tee[ E>wses 3.1T1 S12 4,078 S39 1232 4.539 3231 19,671 J,647 4,224 11626 27,192 1.948 8,047 3.647 tr EquiFrnl. PC. c(￿Vr 3J24 8971 3.655 2,520 5.6T3 Heath & Saty EquikWiSeoJnty& offi￿ 2985 2,985 Total 231 2WJ,417

SC042738 Additional analysis {2) Anatysis of teceppts and payments Total Reeelpts Legacie5 G￿ts RecdFtsfrcth acltr•lles Gr05S t￿J1￿j recwKts I￿11(￿r Rerrt51[￿n L•KJ & txildit Sub totsl 2.960 P￿￿eedS trun saed flxèy awts Sub tolal Pnntsng of￿arth infum Tranirmj Materias 1.2L Trabl & &jD￿sEen fCWS Sub to&1 1560 movettnts Flxchases crffi￿ assets FtythaseofinvestyTwts 2J60 1560 Tran•fer8 to I lfrornl tundj to bernfit

Asthma and Allergy Foundation SC042738 Additional analysis (3) RttelKrts How1￿ Sattxth F￿j 10,0 27,622 41,989 9,752 TNLCF Breathi￿ R(xxn TNLCF Awaos Al 19,919 19989 UK Govl SrJErre UK Govt Job Sub total M5J5 84.535 Pr￿d$fr￿ Oerffixed assets Sub M535 84￿3$ X4 1.784 1.804 1924 &129 54,4n 1,784 53,199 2J51 3,763 3.047 7.182 5.850 2,OiX) 11,971 SFart & Volurteer Trdinit tr Equiwrnnl J.924 5,129 ia & Cosis 32J1 71 J231 8971 Heth & $3W EquiryrEnt FitSt & Sijb totaT M535 84535 ovettnts xtnases cl asgets M5J5 84J35 Transfern to IlfrThnl fw NaDJe

Asthma and Allergy Foundation Trustees’ Annual Report 1st April 2024 to 31st March 2025

Charity Information

Charity Name: Asthma and Allergy Foundation Scottish Charity Number: SC042738

Governing Document: Constitution

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Structure, Governance & Management

The Asthma and Allergy Foundation is governed by a Board of Trustees responsible for strategic direction, financial oversight, ensuring regulatory compliance and safeguarding the charity’s assets and reputation. Day-to-day management is delegated to the Chief Executive Officer, supported by staff and volunteers. Appropriate governance, safeguarding, financial control, risk management, data protection, and health & safety policies are in place.

Asthma and Allergy Foundation Board of Trustees bring a wide range of professional expertise across healthcare, education, energy, governance and community development.

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Objectives and Activities

Charitable purpose:

The advancement of health - The relief of those in need by reason of age, ill health, disability or disadvantage. We work with children, young people, adults, older people, families, carers, universities, colleges & schools, workplaces and communities across Scotland.

Our Mission: Our mission is simple and urgent - to ensure that no one in Scotland dies needlessly from asthma. We want a Scotland where adults, children and young people with asthma and allergies can live longer, healthier and more fulfilling lives.

Summary of the main activities in relation to these objects:

Asthma and Allergy Foundation (AAF) is Scotland’s only dedicated asthma charity. We exist to improve health outcomes and quality of life for adults, children and young people living with asthma and allergies across Scotland.

Asthma cannot be cured, but it can be managed. Every 10 seconds someone in the UK has a severe asthma attack, and tragically four people die from asthma every day- yet up to 90% of these asthma deaths are preventable.

Our work focuses on education, training, early intervention, self-management, and community-based support to prevent avoidable asthma attacks, hospital admissions and needless deaths.

The charity’s principal activities during the financial period included:

In planning activities, projects, and programmes the Trustees have had due regard to OSCR guidance on public benefit and are satisfied that the charity’s work provides clear public benefit and continue to meet it charitable test.

The Trustees consider the charity’s activities to provide clear public benefit through improved asthma control, reduced hospital admissions, improved school attendance, participation and confidence among children with asthma, increased capacity of families, schools and workplaces to respond to severe allergic reactions and asthma emergencies.

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Why our work Matters

Asthma is often overlooked but every year in Scotland it devastates lives: thousands of unnecessary hospital admissions, too many deaths, all because of gaps in awareness, education, training, and access to support. The National Review of Asthma Deaths, the Scottish Intercollegiate Guidelines, the British Thoracic Society—all agree that lack of education and self-management creates fatal vulnerabilities. Every preventable asthma death is a failure—not just for healthcare, but for society. AAF is fighting to change this.

Asthma affects over 7.2 million people in the UK , including 1.1 million children . 368,000 in Scotland (100,000 children) and 35,000 people live with asthma in Grampian.

Every 10 seconds someone in the UK has a severe asthma attack, and tragically 4 people die from asthma daily. But it’s still not recognised as a serious condition. Over 12,000 deaths in the past decade, 90% of these deaths are preventable.

In Scotland, even with free inhalers, asthma death rates remain among the highest in the UK/Europe. Self-management, asthma awareness, expertly trained responders, these are not optional; they must be built into the social fabric. And AAF works tirelessly to do that.

Asthma remains a leading cause of school absence and disproportionately affects families experiencing poverty and deprivation, leading to missed education, anxiety, reduced attainment and long-term disadvantage. In some areas, asthma rates among children reach 50% per classroom, and every 20 minutes a child is admitted to hospital with asthma.

Asthma and Allergy Foundation’s work addresses these challenges through early intervention, training, education and community-based support.

Achievements and Performance (April 2024–March 2025)

Since its founding in 2009, the Asthma and Allergy Foundation (AAF) has stood aloneScotland’s only dedicated asthma charity. Its mission: to provide evidence-based support, practical education, and life-saving self-management tools to people with asthma, their families, carers, and the communities around them. Under the energetic leadership of it has become a life-changing force - transforming outcomes, saving lives, improving quality of life, and making Scotland a healthier place to breathe.

With offices in Aberdeen, Glasgow and Edinburgh, Asthma and Allergy Foundation delivers a wide range of services, including asthma workshops, advice, practical support, evidencebased health information and specialised asthma training courses focused on reducing asthma symptoms, hospital admissions, preventing avoidable asthma deaths and helping sufferers live a healthier and active lives.

The charity work focuses on Prevention First, Reducing Inequalities, Strengthening Primary Care, improving Self-Management and influencing Government policies, as well as the importance of patient education in the management of asthma and allergies, and we are making a massive difference and improving health outcomes for adults, children, and young people with asthma across Scotland.

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Below is a summary of the main achievements of the charity during the financial period from 1st April 2024 to 31st March 2025.

Asthma Management Workshops

Asthma and Allergy Foundation delivers Scotland’s most comprehensive programmes of asthma and allergy training and workshops helping asthma sufferers understand their condition, the place of medication in the management of their symptoms, how to minimise triggers, and how to live well with their condition.

Our evidence-based asthma management workshops are unique in the UK and not delivered by any other organisation. We are the only organisation delivering this unique service throughout the whole of UK, with an ever-increasing demand.

Delivered face-to-face and online, these workshops empower people with asthma, families, carers and professionals to understand asthma and allergies, triggers, recognise and respond to asthma attacks, use inhalers, spacers, Anaphylaxis and Adrenaline AutoInjectors correctly and follow personalised Asthma Action Plans.

Workshops are delivered: - In our offices across Aberdeen, Glasgow and Edinburgh; In schools, nurseries and colleges; in community centres and sheltered housing; in workplaces and universities and online across the UK.

99% of participants report increased confidence and improved asthma management.

Impact: - Reduced hospital admissions, Improved symptom control, Increased confidence and quality of life. Targeted work in sheltered housing settings contributed to reduced hospital admissions and improved quality of life for older people.

Case Study: The true cost of Asthma by

“I was really struggling with my asthma, I had not been told how to take my inhaler, couldn’t sleep at night, work or coach my team. After visiting an Aberdeen based charity “the Asthma and Allergy Foundation” and talking about my symptoms, learning about my triggers, and how to use my inhalers correctly. Now I can manage my Asthma, symptoms well controlled, I don’t miss out on any Football or fitness sessions. I feel I am in a lot better place and because of this my confidence has grown as you can see picture after Sunday’s great result of my team winning the junior cup”

No one really tell you how asthma can squeeze every breath out of your lungs, nor the impact on your day-to-day life. Fo who was diagnosed of adult-onset asthma, this all came as a complete shock went from being an active and healthy football coach to having to struggle to do the everyday things he once enjoyed, including his passion for coaching his team.

“It breaks my heart to see how worrying the young lads feel when they see me struggling to catch my breath during coaching, and not being able to sleep well at night, exercise and do the little things that shouldn’t cost me so much effort meant something was terribly wrong. My quality of life was hugely impacted by asthma, a condition that no one talks about, yet it devastates lives on a daily basis”

“All these changed when I met AAF Ambassador who introduced me to the Asthma and Allergy Foundation, and I attended an asthma workshop. Learning about my

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asthma triggers, how to take my inhalers correctly and the practical advice was transformational”.

With ongoing support from the charity, my asthma is now well controlled, and you can see a photo of us winning the U14 Juvenile Cup, a very tough match that Sunday.

The work that is being done by the team at the Asthma and Allergy Foundation is life changing. I am making a direct appeal to every person reading this to make a kind donation to this local Aberdeen charity, so they can be there for families battling poorly controlled asthma now and in the future.

When you help someone with asthma breathe, you help them live, I have been helped hugely by the Asthma and Allergy Foundation.

Supporting Parents and Families

Parents attending our workshops report reduced fear, better understanding of asthma, and increased confidence in keeping their children safe.

Case Study: What

said about the support they both received

I first heard about Asthma and Allergy Foundation at a community football event. The ladies at the stall were very helpful and gave us leaflets and contact details. My son, was about 2 when he had a couple of episodes where it became difficult for him to breathe. He was admitted to hospital, and they thought it might be asthma, but he was too young to say. I noticed that after any physical activity he would be working hard to breathe, and his lips would often go blue. The GP’s didn’t investigate further, and I became quite relaxed about it. After speaking to the ladies on the stall, I arranged a meeting at the asthma and allergy building. The advice I was given has been invaluable. I was told to go back to the doctors so they could investigate his condition, and they explained the seriousness of his lips turning blue.

As a result, he is currently under review every 3 months at the hospital and we manage his condition with his blue and purple inhalers. We are still trying to establish his trigger; however, the number of asthma related episodes has decreased significantly. He just turned 6 years and there is nothing stopping him. He attends gymnastics and swimming every week. He always carries his inhaler, and he is becoming aware of when he needs it and how to keep himself safe.

Thank you very much for all your advice and support, such a relief never having to stay awake all night watching when he is struggling to breathe.

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Supporting Children and Young People

Asthma is the leading cause of school absence and disproportionately affects children in areas of deprivation. In some Scottish classrooms, up to 50% of children are living with asthma.

We work across nurseries, primary and secondary schools, particularly in areas of high deprivation. Our school-based workshops support and empower pupils, parents, teachers ‑ and Pupil Support Assistants with life saving knowledge - reducing absences, anxiety and hospital admissions.

Outcomes include: - Improved school attendance; Better educational attainment and future career outcomes; Reduced anxiety and improved mental wellbeing; Increased confidence to self-manage asthma. Few feedback below:

“I can help my little brother now when he is unwell with asthma and it doesn’t scare me anymore.” Pupil

“As an asthma sufferer, I feel very supported and now confident to manage my asthma”

“As someone who has struggled with asthma almost all my life, I am so grateful having received this support. I feel confident my asthma will now be very well controlled. The inhaler technique training was insightful – can’t believe I have been taking my inhaler wrong all these years”.

“What a relieved, learning how to suppor “Deeper insight into asthma and allergies we have ever had in training”

Adults and Older People

Many adults and elderly people live with severely uncontrolled asthma and rely heavily on emergency care. We deliver one-to-one and group workshops in community centres and sheltered housing, supporting adults and older people living with asthma and COPD. Supported 1,901 elderly people with asthma - Reduced emergency admissions and improved quality of life.

Results: - Better medication adherence, reduced emergency admissions, improved independence and wellbeing.

“I feel more confident and can finally breathe better.”

Advice Line and Direct Support

Our confidential advice line and online platforms provide year-round support including symptom management advice; Medication concerns & inhaler technique; Emotional and bereavement support; Cost ‑ of ‑ living pressures.

Families facing trauma, grief and fear often reach us at their most vulnerable moments - and we are there. service users consistently tell us they feel heard, supported and reassured.

Case Study: ot her life back

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A mum who chose not to be named brought her daughter for an asthma workshop, following an initial call to our adviceline. s an 8-year-old whose asthma has been poorly controlled and has been in and out of the hospital due to series of asthma attacks. During the workshop, mum expressed her frustration that despite countless hospital visits, asthma is getting worse.

is always out of breath, rarely sleeps well at night and always missing school because of her asthma. One of our trained staff, with experience of childhood asthma spoke to both nd her mum during the workshop and offered advice on inhaler technique to be sure was getting enough medication in her lungs. She also offered advice on trigger reduction, and suggested mum temporarily use fragrance free products, in case perfume was main trigger.

Two weeks after attending the workshop, mum called to say her daughter’s asthma symptoms have greatly improved. It has been 6 months since and her mum attended the asthma workshop, and has not visited the hospital, she now sleeps well at night, attend school, enjoys riding her bike and living her life to the full.

In her feedback form, mum wrote “I did not know my perfume was gradually killing my child, I can’t thank Asthma and Allergy Foundation enough for their help. I will urge everyone to attend the workshop, it’s eye opening”.

Community Engagement, Campaigns & Breathe Better Radio Show

Major campaigns delivered this year included: - ‘Could You Save My Life?’ – 4 million+ ‑ engagements; National Fragrance Free Day; Back to School with Asthma; It’s Not Just Asthma; Asthma 999 campaign; Prevention Is The Best Treatment.

We also engage communities through outreach events, GP practices, pharmacies, shopping centres and digital platforms. These campaigns drive awareness, behaviour change and policy conversations nationally.

Training and Professional Development

We launched CPD accredited and ISO 9001certified eLearning courses, including Asthma Awareness; Asthma Certified and Asthma Training for schools.

These courses equip professionals across education, healthcare, energy, aviation and other sectors with life-saving skills, making workplaces safer for employees with asthma and allergies and ensure sustainability and growth for the charity.

Partnerships

We work collaboratively with NHS, GPs and Pharmacies, Schools and Local Authorities, Universities and Employers across public and private sectors, Trusts, foundations and corporate partners.

Key funders include National Lottery Community Fund, Corra Foundation, CNR ‑ International, Carjon NRG, Harbor Energy and many generous businesses and individuals.

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Influencing Government Policy

Asthma and Allergy Foundation CEO is a sitting member of Scottish Government Respiratory Advisory Committee on Child to Adult Transition & Data (part of the team overseeing the Respiratory Care Action Plans for Scotland). Progressive work within Scottish Parliament, and part of the Cross-Party Group Lung Health.

Through active participation in Scotland’s health consultation, the charity reinforced its recognition as a credible voice, ensuring asthma and allergy care is embedded in future national planning. Our influence within the Government has grown, the Framework’s priorities align with our strengths, and our advocacy guarantees these communities are ‑ protected, not overlooked in Scotland’s long term health strategy.

Asthma and Allergy Foundation’s involvement in the national polypharmacy consultation ensures that the needs of people with asthma and allergies, who often manage multiple medicines, are accurately reflected in future prescribing policy. Our contribution positions AAF as an influential stakeholder, strengthens our advocacy on health inequalities, and reinforces our role as a trusted partner to government in improving safe, person-centered respiratory care across Scotland.

Volunteering and Employability

The charity supported volunteers, interns, students and apprentices through structured placements, mentoring and employability support, enabling progression into paid employment.

We supported 62 medical students on placement, 48 volunteers, 6 apprentices, 4 interns improving confidence, skills and long-term prospects.

To date, over 470 young people have been supported into work through our volunteering, apprenticeships and work placement programmes, restoring confidence, and building work ready skills.

Comments from University of Aberdeen Placement Coordinator (MSc Public Health):

“We really appreciate your support of our programmes, which enable University of Aberdeen students to gain real world experience of applying their knowledge and skills to enhance their employability while studying” – and the University of Aberdeen)

Comments from University of Aberdeen Placement Facilitator (Medical Sch):

“We would like to extent our recognition and thank you and your team for supporting our year 2 medical students during academic year 2024-2025” – [Livia Tanasie Institute Administration Coordinator (Clinical Placements Team), School of Medicine]

Placement student’s feedback:

“My journey at the Asthma and Allergy Foundation (AAF) has been incredibly enriching, as I had the opportunity to be involved in a variety of meaningful projects. The structure of my placement allowed me to explore different aspects of the organisation, providing a wellrounded experience. Some of the key achievements I’m proud of include participating in an asthma awareness campaign for teachers and primary school students, leading a welcome session for new volunteers, and writing my first press release. One highlight was being allowed to record a radio session on asthma awareness, an experience that greatly boosted my confidence in public engagement” – University of Aberdeen)

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Volunteers (Past & Present)

My time volunteering with AAF was truly meaningful. I learnt so much from being part of a supportive and committed team, and I felt trusted to contribute in real ways. The experience pushed me to grow, both personally and professionally. After I left, I realised just how much I had gained. I felt more confident in myself, more capable in my skills and ready to take on bigger challenges” – a former volunteer)

“Volunteering gave me the opportunity to bring public health principles into real life situations. I have been involved in community engagement activities, working with local pharmacies and running university campaigns to raise awareness about asthma and allergies right here in Aberdeen. I used to think asthma was a common condition that everyone knew about. Once I started volunteering, I saw how little awareness there still is. This role has helped me contribute to changing that narrative and I hope the impact I am making by raising awareness lasts in the community. The flexibility and support that the Foundation gives you is fantastic. You can go at your own pace and contribute in a way that works for you. You also get to meet people who are interested in your growth which is really great to be a part of.” – current volunteer and University of Aberdeen graduate with a Master’s in Global Health and Management)

Flagship Projects

My Breath Is My Life

Delivered across Grampian, Edinburgh, Lothian and the Scottish Borders, supporting thousands of children and young people with asthma.

Breathing Room Project

A National Lottery-funded initiative supporting children and young people with asthma across Glasgow and Clyde.

Financial Overview

Income was derived from grants, donations, partnerships and training activity. Expenditure was applied directly to the delivery of charitable activities.

The Trustees have continued to prioritise financial sustainability through diversification of income, including development of accredited training programmes to generate unrestricted income.

Every pound donated directly supports life-saving services. Despite financial pressure, services were protected and delivered at scale.

Reserves Policy

The Trustees aim to maintain reserves sufficient to ensure continuity of services and meet ongoing obligations. Reserves are reviewed regularly in line with risk and operational requirements.

Risk Management - The Trustees have assessed the principal risks facing the charity and have implemented appropriate mitigation measures. Key risks include funding volatility and increased demand for services. Mitigation includes income diversification, prudent financial planning and partnership development.

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Looking Ahead

Asthma and Allergy Foundation doesn’t just talk about making a difference - it delivers it. Because with every life saved, every family supported, and every hospital admission prevented, it reminds us that health is a human right, and the dead of one person with asthma, is one too many.

The Asthma and Allergy Foundation under Martina’s leadership is a perfect embodiment of “making a difference.” It is a beacon of hope, action, and accountability. It has tackled one of Scotland’s most perilous but neglected health crises - uncontrolled asthma , and done so with heart, intelligence, expertise, compassion, and courage.

Our priorities for 2025–2026 include: - Reducing waiting lists for families, schools and communities; Expand training, education and support in areas of deprivation; Strengthening advocacy and research partnerships; Expanding CPD accredited training provision and global training partnerships to generate income; Strengthening partnerships with NHS bodies and employers across Scotland and beyond; Scaling our impact to ensure no one dies needlessly from asthma. Continue evaluation to inform service improvement and policy engagement.

Thank you to our Sponsors and Partners

Every life changed, every hospital admission prevented, and every breath taken more easily is thanks to our funders, partners, volunteers, and supporters.

None of this would be possible without our funders, partners, volunteers, ambassadors, and supporters. Your generosity is transforming lives, helping people breathe, live, and thrive. Together, we are saving lives and improving outcomes for thousands.

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Declaration: Signed on behalf of the charity trustees. Print name" Designation" Trustee Date: 23" December 2025 13

APPENDIX 3

OSC r

Office of the Scottish Charity Regulator

’ Independent examiner s report on the accounts V2

Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2
Report to the
trustees/members of
Registered charity
number
On the accounts of the
charity for the period
Set out on pages
Respective
responsibilities of
trustees and examiner
Basis of independent
examiner’s statement
Independent examiner’s
statement
Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:

Charity name
ASTHMA AND ALLERGY FOUNDATION
SC042738
Period start date Period end date
Day Month Year Day Month Year

01
04 2024 to
31
03 2025
(remember to include the page
numbers of additional sheets)
The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the
audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It
is my responsibility to examine the accounts as required under section 44(1) (c) of the
Act and to state whether particular matters have come to my attention.
My examination is carried out in accordance with Regulation 11 of the Charities
Accounts (Scotland) Regulations 2006. An examination includes a review of the
accounting records kept by the charity and a comparison of the accounts presented with
those records. It also includes consideration of any unusual items or disclosures in the
accounts and seeks explanations from the trustees concerning any such matters. The
procedures undertaken do not provide all the evidence that would be required in an audit
and, consequently, I do not express an audit opinion on the accounts.
In the course of my examination, no matter has come to my attention [other than that
disclosed on the attached page]
1.
which gives me reasonable cause to believe that in any material respect the
requirements:

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and

to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Date:*
30/12/2025
FCMA, CGMA
g
Date: 30/12/2025
FCMA, CGMA
Alpha7 Solutions Ltd
Centurion Court North Esplanade West
Aberdeen
AB11 5QH

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose