Acorah Software Products - Accounts Production 19.3.550 false true 28 February 2025 1 March 2024 No description of principal activity true 1 March 2025 28 February 2026 28 February 2026 7957558 Mr A Morris Mr D Cohen Mr G Narborough Ms S Dimmock Ms J Gower 1148789 true true true true true false Promote and protect sufferers of Primary Immune Deficiencies true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 7957558 2025-02-28 7957558 2026-02-28 7957558 2025-03-01 2026-02-28 7957558 frs-core:ComputerEquipment 2026-02-28 7957558 frs-core:ComputerEquipment 2025-03-01 2026-02-28 7957558 frs-core:ComputerEquipment 2025-02-28 7957558 frs-char:CharitableCompanyLimitedByGuarantee 2025-03-01 2026-02-28 7957558 frs-bus:FullAccounts 2025-03-01 2026-02-28 7957558 frs-bus:MediumEntities 2025-03-01 2026-02-28 7957558 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 7957558 frs-bus:SmallCompaniesRegimeForDirectorsReport 2025-03-01 2026-02-28 7957558 frs-char:TotalUnrestrictedFunds 2025-02-28 7957558 frs-char:TotalUnrestrictedFunds 2026-02-28 7957558 frs-char:TotalUnrestrictedFunds 2025-03-01 2026-02-28 7957558 frs-char:TotalRestrictedIncomeFunds 2025-02-28 7957558 frs-char:TotalRestrictedIncomeFunds 2026-02-28 7957558 frs-char:TotalRestrictedIncomeFunds 2025-03-01 2026-02-28 7957558 frs-char:UnrestrictedFundsGeneral 2025-02-28 7957558 frs-char:UnrestrictedFundsGeneral 2025-03-01 2026-02-28 7957558 frs-char:UnrestrictedFundsGeneral 2026-02-28 7957558 frs-char:IndependentExaminationCharity 2025-03-01 2026-02-28 7957558 frs-countries:EnglandWales 2025-03-01 2026-02-28 7957558 frs-char:Trustee1 2025-03-01 2026-02-28 7957558 frs-char:Trustee2 2025-03-01 2026-02-28 7957558 frs-char:Trustee3 2025-03-01 2026-02-28 7957558 frs-char:Trustee4 2025-03-01 2026-02-28 7957558 frs-char:Trustee5 2025-03-01 2026-02-28 7957558 frs-char:Activity1 2025-03-01 2026-02-28 7957558 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2025-03-01 2026-02-28 7957558 frs-char:TotalRestrictedIncomeFunds frs-char:Activity1 2025-03-01 2026-02-28 7957558 2024-02-29 7957558 2025-02-28 7957558 2024-03-01 2025-02-28 7957558 frs-char:TotalUnrestrictedFunds 2024-02-29 7957558 frs-char:TotalUnrestrictedFunds 2025-02-28 7957558 frs-char:TotalUnrestrictedFunds 2024-03-01 2025-02-28 7957558 frs-char:TotalRestrictedIncomeFunds 2024-02-29 7957558 frs-char:TotalRestrictedIncomeFunds 2025-02-28 7957558 frs-char:TotalRestrictedIncomeFunds 2024-03-01 2025-02-28 7957558 frs-char:UnrestrictedFundsGeneral 2024-02-29 7957558 frs-char:UnrestrictedFundsGeneral 2024-03-01 2025-02-28 7957558 frs-char:UnrestrictedFundsGeneral 2025-02-28 7957558 frs-char:Activity1 2024-03-01 2025-02-28 7957558 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2024-03-01 2025-02-28 7957558 frs-char:TotalRestrictedIncomeFunds frs-char:Activity1 2024-03-01 2025-02-28
Company registration number: 7957558
Charity registration number: 1148789
UKPIPS
Trustees' Report and
Financial Statements
For The Year Ended 28 February 2026
GMBC LLP
Chartered Tax Advisers and Accountants
Marine House
151 Western Road
Haywards Heath
West Sussex
RH16 3LH
UKPIPS
Contents
Contents

| Page
--- | ---
Reference and Administrative Details | 1
Trustees' Report | 2—5
Independent Examiner's Report | 6
Statement of Financial Activities (including Income and Expenditure Account) | 7
Comparative Statement of Financial Activities (including Income and Expenditure Account) | 8
Balance Sheet | 9
Notes to the Financial Statements | 10—15

Page 1
UKPIPS
Reference and Administrative Details
For The Year Ended 28 February 2026
Reference and Administrative Details

Trustees | Mr A Morris
| Mr D Cohen
| Mr G Narborough
| Ms S Dimmock - Chair
| Ms J Gower
Charity Number | 1148789
Company Number | 7957558
Independent Examiner | Graham Hole CTA
| GMBC LLP
| Chartered Tax Advisers and Accountants
| Marine House 151 Western Road Haywards Heath West Sussex RH16 3LH

Page 1
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UKPIPS
Company No. 7957558
Trustees' Report For The Year Ended 28 February 2026
Trustees' Report
The trustees present their report and the financial statements for the year ended 28 February 2026.
Objectives and Activities
Aims and Objectives
The charity’s objectives are:
• To provide information and support for patients (and their carers, partners and family) with an IEI (Inborn Error of Immunity* - previously referred to as Primary Antibody Deficiency (PAD) and Primary Immune Deficiency (PID)), residing permanently or temporarily in the United Kingdom
• To establish a volunteer medical panel comprising appropriate experts
• To advance the education of the general public and medical community in all areas relating to Inborn Errors of Immunity (IEI)
• To promote the social and medical welfare of people with an IEI
• To encourage research into IEIs
• To champion recognition and representation
• To expand activities from time to time in any way that may be consistent with the foregoing to bring benefit to the community of people in the UK with an IEI
* NOTE - The NHS now employs the term IEI (Inborn Error of Immunity) in its documentation and no longer uses the terms PID and PAD.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
The aims of our charity are to provide anyone with an IEI, their carers and friends a place where they can find advice and support.
Significant Activities
Each year the trustees review UKPIPS’ aims and objectives and activities, and the achievements in the previous 12 months. We have continued to provide information and support primarily through our website (primarily responding to queries), Facebook pages and Zoom meetings.
Our priorities for 2025 were identified as:
• To recruit further volunteers so that there is a continuing pool of knowledge and expertise underpinning the charity and its functions, allowing for succession planning.
• To develop a business plan for the charity that aligns to trustee skills and capabilities.
• To formalise policies that meet the needs of the charity and the Charities Commission.
• To review the Memorandum and Articles of Association and decide if there is a better operating model for the charity.
• To review the charity’s financial model and generate charity income from new sources to remain viable.
Public Benefit
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Page 2
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UKPIPS
Trustees' Report (continued)
For The Year Ended 28 February 2026
Main Achievements
The first patients in the UK received the new 10% IVIG (Intravenous Immunoglobulin) product Gamten, which is solely manufactured from UK sourced plasma. This was the first new UK plasma product for 27 years and was a huge milestone for UKPIPS as we fought so hard to get UK plasma reintroduced. Unfortunately, the immunoglobulin tender award (in December 2024) caused significant pressure for UKPIPS as it resulted in 40% of patients needing to transfer products, when the longstanding primary contractor was unsuccessful in their bid. NHSE stated that patients had to transfer and would not be able to remain on their existing products unless in “rare circumstances”, despite being unable to detail what this meant for patients or clinicians. Supported by the UKPIPS Medical Advisors, Sue Dimmock maintained pressure on NHSE to ensure there was a mechanism for any patients having issues on their new product, to be able to revert back to something that worked for them. Discussions were also held with one of the pharmaceuticals following yellow card reports of issues by patients on a new SCIG product, and supply issues with the same. These discussions are ongoing.
Scotland – UKPIPS became aware that the consultant situation in Scotland was becoming untenable by July, as there was only one operational Immunology Consultant for the whole of Scotland. UKPIPS led on a letter to the Chief Medical Officer Scotland, together with Immunodeficiency UK and HAE UK. Although the response was tepid, by September another Consultant had been appointed in Glasgow. The situation remains fragile and we maintain a close eye on events
In terms of Homecare, Sue maintained contact with the National Homecare Medicines Committee (NHMC) and David Cohen has joined the National Clinical Homecare Association (NCHA). Sue maintained updates on patient focussed Homecare through to the NHSE Medicines Optimisation Delivery Group and the Immunology and Allergy Clinical Reference Group.
Sue also maintained regular contact with the pharmaceutical companies; NHS Blood and Transplant; QPIDS and BSI-CIPN (where we continue to be involved in work on developing new Clinical Guidelines for Good Syndrome). UKPIPS was asked to write a statement supporting the Royal College of Pathologists’ report on the state of Immunology services in the UK in August and this was published in September.
David took on the role of maintaining contact with NICE through their ongoing stakeholder update meetings.
Communications
Andrew Morris undertook a review of all UKPIPS’ communication channels in late summer with the objective of identifying ways we can communicate better and more simply, with our community (including automating emails to members as new articles, documents newsletters and updates appear on the website, and co-ordinating our social media platforms, so that the content reflects the needs of the audience). Unfortunately, this was put on hold with Andrew’s resignation and remains on hold awaiting the appointment of a new trustee.
We continued to provide information and support through our website; Facebook, weekly Zoom meetings and by mail for those who have no IT access.
We remain grateful for the support of all our volunteers who help to update our social media platforms (Carol Hassard and Emma Coldray), those who have assisted with the document reviews (Erald Kuniqi) and to Steve Harrison and Michael Howell for their ongoing support with the weekly Friday Zoom meetings.
Financial Review
Financial Position
During the year our community and volunteers have continued to be vulnerable to infection and so the charity has undertaken few physical activities. Therefore, funds have been used for improving electronic means of communication, our work with other organisations, and staffing and professional fees.
Other funding comes through donations from the community and legacy donations. We are extremely grateful for this generosity.
Going Concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
Principal funding
Our funding comes from donations from members of the UKPIPS community and support from pharmaceutical companies.
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UKPIPS
Trustees' Report (continued)
For The Year Ended 28 February 2026
Structure, Governance and Management
Governing Document
UKPIPS is a charitable company limited by guarantee and was set up by a Memorandum of Association and incorporated on 21 February 2012. It is registered with the Charity Commission in England and Wales no 1148789 and with the Office of the Scottish Charity Regulator in Scotland no SC044636.
Trustee Selection Methods
The management of the company is the responsibility of the Trustees who are elected and co opted under the terms of the Articles of Association.
Organisational structure and decision making policies
At the start of 2025, Dave Mcnally, our longstanding Treasurer of twelve years, decided to step down from his role. The charity thanks Dave for his long voluntary service; his ability to keep things on track and his generous offer to stay in post until we could recruit, and he could mentor, a replacement. We started to look for a replacement in March 2025 and after a long search for the right candidate we were very lucky to appoint Lillian Mbaabu in August 2025. We formally welcomed Lillian onboard as a volunteer at the AGM in September. Lillian and Dave undertook a period of handover such that in early 2026, Dave was finally able to step down from his role. Work to establish new income sources has been delayed by the staff changeover as Lillian settles into her post.
Unfortunately, in June 2025, Nigel Goode (our IT volunteer) indicated he also wished to retire from UKPIPS. Nigel had over eight years voluntary service with us and his inputs to all IT areas will be sadly missed. Thankfully, David Cohen was able to undertake a handover from Nigel until we were fortunate enough to appoint Stephen John from his voting member position to IT volunteer, at the AGM in September 2025.
We then heard in February 2026 that Andrew Morris, had to retire from his role as trustee (with responsibility for Communications), due to his full-time work pressure. We look to recruit to this role in the coming year.
At the AGM, the remaining trustees were re-appointed to role, and Steve Harrison was appointed as a new Voting member with a view to becoming a trustee in the future. Following the meeting, Gary Millar stepped down from his voting member role.
Carolyn Middleton continued to support the trustees and our community throughout the year. Carolyn commenced a review of our factsheets and leaflets which resulted in the trustees deciding not to re-apply for PIF Tick accreditation as the cost and effort far exceeded the reward. The number of factsheets had diminished over the years and many were no longer relevant to patients today. It was felt that this activity could be reinstated in the future, if needed.
Legal and Governance
Confidentiality Agreements were circulated and completed for trustees. Volunteers are still to follow.
A meeting was held in July to review the risks and benefits of moving the charity to a Community Interest Organisation (CIO). Judith Gower drafted a briefing document which was tabled at the AGM in September and agreed. Work commenced over the winter on setting up a draft Governing Document for UKPIPS.
Advocacy and Safeguarding
Gary Narborough undertook his Safeguarding training in April 2025 and has been trying to locate a suitable online follow on.
Eight enquiries were received through the website contact form this year and all were responded to by one or more of the trustees.
In addition to the previous advocacy work mentioned in Operations, Sue wrote a supporting letter for supporting a patient whose case was being submitted to the Sub Regional Immunoglobulin Assessment Panel (SRIAP) regards reverting to pre-filled syringes, and for another who had a job offer withdrawn following an Occupational Health assessment with non-specialists. The offer was re-instated on appeal. Advice was also given to a mother whose child was being discriminated against for poor school attendance due to ill health.
Plans for future periods
•Recruitment to the Medical Panel - look to appoint at least one more Consultant, a Clinical Nurse Specialist and potentially a GP or someone from an ICB (Integrated Care Board) with GP interest.
•Recruitment of more volunteers / member involvement, once new charity structure is in place - To ensure a broader pool of knowledge and expertise underpinning the charity and its functions.
•Recruitment of more trustees to include a replacement for the Communications role.
•Set up and run a patient day in Manchester.
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UKPIPS
Trustees' Report (continued)
For The Year Ended 28 February 2026
Statement of Trustees' Responsibilities
The trustees (who are also the directors of UKPIPS for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair 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 that period. In preparing the financial statements the trustees are required to:

- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:

Ms S Dimmock Trustee
2 July 2026

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UKPIPS
Independent Examiner's Report to the Trustees of UKPIPS
For The Year Ended 28 February 2026
Independent Examiner's Report to the Trustees of UKPIPS
I report to the charity trustees on my examination of the accounts of the Company for the year ended 28 February 2026.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Graham Hole CTA
2 July 2026
Marine House
151 Western Road
Haywards Heath
West Sussex
RH16 3LH
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UKPIPS
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 28 February 2026
Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2026 | 2025
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 598 | - | 598 | 10,394
Investments | 4 | 368 | - | 368 | 572
|  | 966 | - | 966 | 10,966
EXPENDITURE ON:
Charitable activities: | 6
Promote and protect sufferers of Primary Immune Deficiencies |  | (10,056 ) | (129 ) | (10,185 ) | (11,493 )
NET EXPENDITURE |  | (9,090 ) | (129 ) | (9,219 ) | (527 )
NET MOVEMENT IN FUNDS |  | (9,090 ) | (129 ) | (9,219 ) | (527 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 27,228 | 516 | 27,744 | 28,271
TOTAL FUNDS CARRIED FORWARD | 13 | 18,138 | 387 | 18,525 | 27,744

The notes on pages 10 to 14 form part of these financial statements.
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UKPIPS
Comparative Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 28 February 2026
Comparative Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2025
--- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds
| Notes | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 1,358 | 9,036 | 10,394
Investments | 4 | 572 | - | 572
|  | 1,930 | 9,036 | 10,966
EXPENDITURE ON:
Charitable activities: | 6
Promote and protect sufferers of Primary Immune Deficiencies |  | (2,285 ) | (9,208 ) | (11,493 )
NET EXPENDITURE |  | (355 ) | (172 ) | (527 )
NET MOVEMENT IN FUNDS |  | (355 ) | (172 ) | (527 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 27,583 | 688 | 28,271
TOTAL FUNDS CARRIED FORWARD | 13 | 27,228 | 516 | 27,744

The notes on pages 10 to 14 form part of these financial statements.
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UKPIPS
Balance Sheet
As At 28 February 2026
Balance Sheet

|  |  | 2026 | 2025
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 11 | 19 | 387 | 406 | 541
|  | 19 | 387 | 406 | 541
CURRENT ASSETS
Cash at bank and in hand |  | 19,289 | - | 19,289 | 28,373
|  | 19,289 | - | 19,289 | 28,373
Creditors: Amounts Falling Due Within One Year | 12 | (1,170 ) | - | (1,170 ) | (1,170 )
NET CURRENT ASSETS (LIABILITIES) |  | 18,119 | - | 18,119 | 27,203
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 18,138 | 387 | 18,525 | 27,744
NET ASSETS |  | 18,138 | 387 | 18,525 | 27,744
FUNDS OF THE CHARITY
Restricted Funds |  |  |  | 387 | 516
Unrestricted Funds |  |  |  | 18,138 | 27,228
TOTAL FUNDS | 13 |  |  | 18,525 | 27,744

For the year ending 28 February 2026 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Ms S Dimmock Trustee
2 July 2026

The notes on pages 10 to 14 form part of these financial statements.
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UKPIPS
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
UKPIPS is a company limited by guarantee, incorporated in England & Wales, registered number 7957558 and registered charity number 1148789 . The charity is also registered in Scotland and the charity number is SC044636. The registered office address is Marine House, 151 Western Road, Haywards Heath, West Sussex RH16 3LH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.3. Incoming Resources
All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 25% reducing balance

2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
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UKPIPS
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.6. Provisions and Contingencies
Provisions
Provisions are recognised when the charitable company has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.
Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.
Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as a finance cost.
Contingencies
Contingent liabilities are not recognised. Contingent liabilities arise as a result of past events when (i) it is not probable that there will be an outflow of resources or that the amount cannot be reliably measured at the reporting date or (ii) when the existence will be confirmed by the occurrence or non-occurrence of uncertain future events not wholly within the charitable company’s control. Contingent liabilities are disclosed in the financial statements unless the probability of an outflow of resources is remote.
Contingent assets are not recognised. Contingent assets are disclosed in the financial statements when an inflow of economic benefits is probable.
3. Income from Donations and Legacies

| 2026 | 2025
--- | --- | ---
| Unrestricted | Total
| funds | funds
| £ | £
Donations and gifts | 598 | 1,358
Grants | - | 9,036
| 598 | 10,394

4. Investment Income

| 2026 | 2025
--- | --- | ---
| Unrestricted | Total
| funds | funds
| £ | £
Bank interest receivable | 368 | 572

5. Net Income/(Expenditure)
The net expenditure is stated after charging/(crediting):

| 2026 | 2025
--- | --- | ---
| £ | £
Depreciation of tangible fixed assets - owned | 135 | 180

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UKPIPS
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
6. Analysis of Expenditure

| 2026
--- | ---
| Support costs (see note 7 )
| £
Promote and protect sufferers of Primary Immune Deficiencies | 10,185

| 2025
--- | ---
| Support costs (see note 7 )
| £
Promote and protect sufferers of Primary Immune Deficiencies | 11,493

7. Support Costs

| 2026
--- | ---
| Promote and protect sufferers of Primary Immune Deficiencies
| £
Employee costs | 7,236
General administration | 1,590
Depreciation | 135
Governance costs | 1,224
| 10,185

| 2025
--- | ---
| Promote and protect sufferers of Primary Immune Deficiencies
| £
Employee costs | 7,236
General administration | 3,214
Depreciation | 180
Governance costs | 863
| 11,493

8. Independent Examiner's Remuneration

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Independent examination of the financial statements | 1,224 |  | 863

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UKPIPS
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
9. Staff Costs
Staff costs were as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Wages and salaries | 7,236 |  | 7,236

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
10. Average Number of Employees
Average number of employees during the year was as follows:

| 2026 |  | 2025
--- | --- | --- | ---
Administration | 1 |  | 1
| 1 |  | 1

11. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 March 2025 | 1,283
As at 28 February 2026 | 1,283
Depreciation
As at 1 March 2025 | 742
Provided during the period | 135
As at 28 February 2026 | 877
Net Book Value
As at 28 February 2026 | 406
As at 1 March 2025 | 541

12. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 1,170 |  | 1,170

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UKPIPS
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
13. Movement in Funds

| As at 1 March 2025 | Income | Expenditure | As at 28 February 2026
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 27,228 | 966 | (10,056 ) | 18,138
Restricted funds
Restricted funds | 516 | - | (129 ) | 387
Total funds | 27,744 | 966 | (10,185 ) | 18,525

| As at 1 March 2024 | Income | Expenditure | As at 28 February 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 27,583 | 1,930 | (2,285 ) | 27,228
Restricted funds
Restricted funds | 688 | 9,036 | (9,208 ) | 516
Total funds | 28,271 | 10,966 | (11,493 ) | 27,744

14. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
15. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
16. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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UKPIPS
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 28 February 2026
Detailed Statement of Financial Activities (including Income and Expenditure Account)

| 2026 | 2025
--- | --- | ---
| Total funds | Total funds
| £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts | 598 | 1,358
Grants | - | 9,036
| 598 | 10,394
Investments
Bank interest receivable | 368 | 572
| 368 | 572
| 966 | 10,966
EXPENDITURE ON:
Charitable Activities:
Promote and protect sufferers of Primary Immune Deficiencies
Wages and salaries | (7,236) | (7,236)
Computer software, consumables and maintenance | (236) | (236)
Insurance | (662) | (647)
Printing, postage and stationery | (32) | (18)
Promotional costs | - | (1,586)
Telecommunications and data costs | (66) | (72)
Subscriptions | (50) | (74)
Bank charges | (30) | (60)
Other office costs | (514) | (51)
PIF -Quality Mark Accreditation | - | (470)
Depreciation of computer equipment | (135) | (180)
Independent examiner's fees | (1,224) | (863)
| (10,185) | (11,493)
| (10,185) | (11,493)
NET EXPENDITURE | (9,219) | (527)

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