**OVEREATERS ANONYMOUS GREAT BRITAIN**
## **OVEREATERS ANONYMOUS GREAT BRITAIN**
## **(A COMPANY LIMITED BY GUARANTEE)**
## **Company number 3266580**
## **Registered Charity Number 1059240**
|**Contents**|**Page Number**|
|---|---|
|Legal and Administratve Informaton|**2**|
|Structure Governance and Management|**3 - 5**|
|Objectve and Actvites|**6 - 7**|
|Responsibilites of the Natonal Service Board|**8**|
|Financial Review|**9**|
|Achievements and Performance|**10 - 12**|
|Plans for future years|**13**|
## **Appendix 1**
12 Steps 12 Traditions
12 Concepts of Service
## **Appendix 2**
Independent Examiners Report Statement of Financial Activities (including Income & Expenditure Account) Balance Sheet
Notes forming part of the Financial Statements
**OVEREATERS ANONYMOUS GREAT BRITAIN**
## **TRUSTEES REPORT – LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED**
## **29 FEBRUARY 2024**
The National Service Board (NSB) of Overeaters Anonymous Great Britain presents its report and financial statements for the Year Ended 29 February 2024.
**Charity Name and Registered Office:** Overeaters Anonymous Great Britain
OAGB 483 Green Lanes London N134BS **Post Office Box:**
1059240 **Charity Registration Number:**
3266580 **Company Registration number:**
## **The National Service Board:**
Teresa Murray (October 2020 – to date) Sarah Tinker (Appointed October 2022 – to date) Imelda MacDougall (Appointed October 2022 – to date) Robert Tomkins (Appointed October 2022 – to date) **Former NSB Members (covered by this report)** Caroline Medhurst (Appointed October 2022 – July 2024) **Bankers:** National Westminster Bank, Norfolk Square, Glossop, SK13 8BR **Legal Advisors** Blake Morgan LLP (OC392078) New Kings Court, Tollgate, Chandlers Ford, Hampshire, SO53 3LG **Independent Examiner** Chaweevan Williams FCCA 20-22 Wenlock Road, London N1 7GU
**OVEREATERS ANONYMOUS GREAT BRITAIN**
## **STRUCTURE GOVERNANCE & MANAGEMENT**
## **Overeaters Anonymous Introducton - World Wide Fellowship**
Overeaters Anonymous (OA) is a fellowship of individuals who, through shared experience, strength and hope, are recovering from compulsive eating. The primary purpose of the fellowship is to abstain from compulsive eating and to carry the message that OA offers to those who still suffer. OA has members all over the world within the World Service o rganisation and the fellowship has set up various 'service bodies' in order to assist with carrying of the message of recovery. The National Service Board (NSB) of Great Britain is one of those service bodies and is part of OA Region 9 covering much of the world outside the U.S.A. Overeaters Anonymous Great Britain is divided into regions known as Intergroups and individual members usually belong to groups within that Intergroup. Groups meet in person, via electronic means (virtual) and a combination of the two (Hybrid).
## **Governing Document**
Overeaters Anonymous Great Britain is a charitable company limited by guarantee, incorporated on 22 October 1996 (Memorandum & Articles amended 2 July 2005 and 2 April 2011) and registered as a charity on 15 November 1996.
The Trustees of this company are also elected officers of the National Service Board of Overeaters Anonymous in Great Britain. The company was established under a Memorandum and Articles of Association which established the objects and owners of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.00 each. An amendment to the Articles was passed by a special resolution on the 2 November 2010 reducing the minimum number of directors from 5 to 3.
The Board finalised the revision of these Articles to take account of current legal requirements by a resolution passed on 2 April 2011 and these have been filed with the Charities Commission and Companies House.
## **Recruitment and Appointment of Natonal Service Board Members of Great Britain.**
The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are known as OAGB National Service Board (NSB) members. Prospective National Service Board members are initially nominated by their OA Intergroup and then run for election at the annual OAGB National Assembly, normally held in October of each year. The Company AGM immediately follows the OAGB National Assembly (usually held the next day) and the newly elected NSB members are ratified by the existing Company members as NSB members and elected as Company members (Directors and Trustees). The OAGB National Assembly have a separate format of by-laws that the fellowship must adhere to at that National Assembly and which the prospective NSB members must comply with before being put forward for election (e.g., one year of abstinence from compulsive eating and two years of experience serving beyond the 'group level' as well as faithful adherence to the 12 Steps and 12 Traditions of OA (see Appendix 1). Under the requirements of the Memorandum and Articles of Association of the Company the members of the NSB are elected to serve for a period of two
**OVEREATERS ANONYMOUS GREAT BRITAIN**
years. A member who has served may stand for re-election for a further term. A member who has just completed four (4) consecutive years of service may stand for re-election only after an interval of two (2) years. Distribution of Board positions (roles for which each NSB member is responsible) is carried out at the first Board meeting each year (which, as stated above, normally immediately follows the OAGB National Assembly). This Board meeting is normally deemed the AGM of the Company (Overeaters Anonymous Great Britain Ltd.)
## **Trustees Inducton and Training**
All Trustees are familiar with the OA Service Structure and how the OAGB fits into this structure, having been OA members in recovery and having given service above group level. At the first meeting of the trustees each year (in October) the new NSB members are given access to a Principles and Procedures manual containing all necessary company and structural information as well as job descriptions for all NSB roles. New Trustees are asked to read this and NSB members are continually asked to familiarise themselves with its contents. (The file is updated continually by the Chair and Secretary.)
NSB positions are distributed by discussion and common consent at this meeting. The Trustee occupying a role in the previous year then commits to 'handing over' that role over a period of two months (between October and January) to the new Trustee now taking on that role. During this time, trustees either meet to discuss and hand over files and materials or mail these documents and liaise by e-mail and telephone. (Trustees can often live at opposite ends of Great Britain, and thus meeting in person is not always practical between Board meetings.) Any further training or enquiries take place as and when necessary, by mutual consent. Some roles occupied by NSB members require specialist training and in this respect the trustees consider what is necessary and organise such training as is required (e.g., the Company Secretary can attend a day of training either organised by the Company Solicitors or by an external training agency).
## **Risk Management**
The NSB considers that the main risk to which the charity is exposed is the limited number of NSB members and the apparent lack of numbers of members 'putting themselves forward' for election to the NSB. When there are fewer members on the NSB, it is more difficult to get the required work done. Also, according to our Memorandum and Articles of Association, if the NSB were to fall below 3 members then it would have to be dissolved. The NSB members have therefore continued with a campaign to constantly inform the fellowship of this position. According to our by-laws, if a member of the NSB resigns before his or her term of office has been completed, then any Intergroup can arrange to 'co-opt' a member onto the NSB until the end of the resigning members term of office. This allows for temporary new members to join the Board and assist with the work of the NSB when a member resigns mid-term without having to wait for elections at the National Assembly.
A further significant risk is the fluctuating financial contributions from the fellowship to fund the charity, since Overeaters Anonymous does not accept contributions from outside sources, in accordance with the 7th Tradition of Overeaters Anonymous (see Appendix 2). In this respect, the NSB has set up an adequate prudent reserve and regularly informs the OA fellowship of the need for such contributions.
**OVEREATERS ANONYMOUS GREAT BRITAIN**
As a board we are aware that the current literature service has run at a deficit for a number of years, and we will be putting forward a plan of action to the National Assembly in 2024
## **Organisatonal Structure**
The National Service Board of Great Britain currently has 4 members who meet five times a year and are responsible for the direction of the charity. They are heavily directed by the fellowship of OA members in Great Britain as a whole and as such are required to follow the bylaws of that fellowship and any proposals put forward for changes to those by-laws and major actions to be carried out by the NSB are agreed by the fellowship for action by the NSB members. The NSB members are drawn from the fellowship at large and from the various Intergroups in Great Britain, providing that they meet the fellowship requirements (as detailed above).
The NSB members are each responsible for one or more 'roles' which assist in carrying the message of OA in Great Britain. Sometimes these NSB members are assisted by other OA members on a sub-committee. (These sub-committees are made up of OA members but are not necessarily NSB members. They are chaired by NSB members or an NSB member acts as the link person. The NSB have agreed that these sub-committee members must not act for more than five years.)
The Company employs one member of staff in its literature service. This employee reports to the NSB via a nominated NSB member.
**OVEREATERS ANONYMOUS GREAT BRITAIN**
## **OBJECTIVES AND ACTIVITIES**
The objectives of OAGB as described in the Company Memorandum and Articles of Association are: "to relieve sickness and preserve and protect the physical, mental and emotional health of people suffering from compulsive eating and to advance public education about compulsive eating and methods of recovery."
## **Natonal Service Board Mission and Objectves**
The Board of Trustees/Directors of OAGB are responsible for the day to day running of the Company - Overeaters Anonymous Great Britain Ltd - and thus seeks to provide a service in Britain to individual OA members, groups and Intergroups in order to facilitate support given to compulsive eaters by the fellowship. The Board exists as part of the service structure within OA (see above).
This is achieved by various objectives, including:
a) Acting as a channel of communication for OA members and prospective members in Great Britain, OA Region 9 and OA World Service Office. This includes: providing lists of meetings; informing members of current developments at all levels; responding to queries about OA from prospective members, health professionals and the media; carrying public information activities through which the message of recovery in OA is brought to the attention of prospective members; and where possible sending delegates to business conferences at other levels of service (the Region 9 Assembly and World Service Business Conference, both of which are held annually).
b) Providing a means by which individual members, groups and Intergroups can contribute to the policy and activity of OA in Great Britain. c) Providing a structure of by-laws to ensure that the principles of OA are met in Great Britain. d) Providing an OA literature service in Great Britain.
c) Providing a structure of by-laws to ensure that the principles of OA are met in Great Britain.
d) Providing an OA literature service in Great Britain.
The NSB continues to try to achieve its objectives by the most efficient and cost-effective methods possible.
## **Natonal Service Board Meetngs in 2023/2024**
The Board of Trustees of the National Service Board met 5 times since 1st March 2023. All these meetings have been held virtually via Zoom apart from the meeting in June 2023 (held in Birmingham).
At the annual General meeting, in October 2023, the NSB members dealt with allocation of positions on the NSB for the coming year and to fix meeting dates and places for the rest of the year. Between meetings the NSB continued contact with each other by e-mail, WhatsApp,
**OVEREATERS ANONYMOUS GREAT BRITAIN**
Zoom and telephone throughout the year. Contact with sub-committees is also carried out by email and Zoom.
As is customary, the NSB invited the Intergroup chairs (or their alternates) to the June 2023 NSB meeting. Representatives from 5 Intergroups attended this meeting. All Intergroups submitted reports for this meeting. This annual meeting gives the NSB an opportunity for Intergroups to update the NSB about the Intergroups' activities and ability to carry out these activities and also gives the Intergroups the opportunity to feedback on how well they feel the NSB are serving the fellowship. The NSB and Intergroup chairs also discussed the National Assembly set for October 2023 and reviewed the proposed bylaw amendments and proposals for NSB action at this meeting.
## **Numbers of Board Members**
Our bylaws allow for a maximum of 10 board members. Following the 2023 National Assembly the number was 5, with no change in serving officer from the previous year.
In order to maintain OA service work, as in recent years, the NSB relied on volunteers from the fellowship, mainly in the areas of the Literature Service and Communications and the Board wish to thank these members on behalf of the fellowship.
**OVEREATERS ANONYMOUS GREAT BRITAIN**
## **RESPONSIBILITIES OF THE NATIONAL SERVICE BOARD**
Company law requires that the NSB prepares financial statements for each financial year which give a true and fair view of the state of the affairs of the charity/company as at the balance sheet date and of its incoming resources and application resources, including income and expenditure for the financial year. In preparing these financial statements, the NSB should follow best practice and:
- Select suitable accounting policies and then apply them consistently and prudently
- Make judgements and estimates that are reasonable and prudent
- Prepare the financial statements on an ongoing concern basis unless it is inappropriate to assume that the company will continue on that basis.
The NSB is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any given time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. The NSB is also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Members of the Natonal Service Board**
Members of the NSB, who are directors for the purpose of company law and Trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 2.
**OVEREATERS ANONYMOUS GREAT BRITAIN**
## **FINANCIAL REVIEW**
The Statement of Financial Activities and Balance Sheet and Notes are in the Appendix 2 to this report. These Accounts show net resources at the start of this period, of £77,370 with our recommended prudent reserve of not less than £35,000. These funds arose over many years, mainly from surpluses of income over expenditure arising from our sales of literature, together with contributions from members, groups and intergroups exceeding our expenditure.
Our Income for the year exceeded our expenditure of £8,299 leaving us with funds at the yearend of £67,960 still safely exceeding our prudent reserve. However,
There are some points worth of comment in this period’s accounts:
- We honoured decisions made in 2022 regarding contributions to WSO & Region 9 of £19k, £2k was paid to Region 9 in the 22/23 period, a further £17k has been sent that falls into the 23/24 period.
- Contributions received from members, groups & IG's were £18,850 compared with £29,477 in the year 2022-2023.
- Income from sales of literature was £18,316 compared with £24,788 in the year 20212022.
- The sale of literature resulted in a deficit £2,584 for the year 2023/24 compared with a deficit of £2, 914 in the previous year.
- In the year 2022/23 there was a bookkeeping error in the salary amounts for the literature service. it was overstated to the tune of £1,089
## **Investment Policy**
Aside from retaining a prudent reserve each year, most of the charity funds are to be spent in the short term so there are few funds for long term investment. This policy is in line with our 12 Concepts, number 12(b) which states that "sufficient operating funds, plus an ample reserve, shall be OA's prudent financial principle."
## **Reserves Policy**
The NSB has examined the charity's requirements for reserves in the light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be approximately 24 months of expenditure – routine running costs. It also covers redundancy costs of the literature worker. Our filed Annual Accounts state that at the present time this is to be not less than £35,000.
Each year following the charity's AGM, the Treasurer formulates a budget for the coming year, based on the previous year's expenditure, and taking into account known financial commitments for the year ahead and a percentage of predicted inflation agreed upon by the Board. The funds held at the end of this year exceeded these needs and is being used subsequently for the benefit of our members' recovery, assisting Overeaters Anonymous in Europe and Worldwide.
**OVEREATERS ANONYMOUS GREAT BRITAIN**
## **ACHIEVEMENTS AND PERFORMANCE**
## **OAGB Chair**
Caroline Medhurst was elected Chair at the October 2022 AGM.
The primary responsibility of the Chair is to formulate an agenda for each NSB meeting and to facilitate or 'chair' these meeting as well as chairing the 2023 National Assembly, which was held online via Zoom.
During the year the Chair carried out numerous tasks to do with the running of Board affairs and was pivotal in regular contact being maintained with Board members, member groups and Intergroups. The Chair also answered many queries from members, groups and Intergroups as well as providing advice and support to the rest of the Board.
In July 2024 Caroline Medhurst stood down as Chair, the role is being covered by Teresa Murray the OAGB Secretary
## **Company Secretary**
Imelda MacDougall was elected as Company Secretary at the October 2022 AGM. Since then, Imelda has filed Accounts and Annual Return and kept up to date the Company Register and maintained contact with and responded to other NSB members by email and telephone as required.
## **Treasurer**
Imelda MacDougall was elected Treasurer at the AGM in October 2022. Imelda’s responsibilities were to manage our funds, prepare budgets and forecasts for the Board, deal with contributions received and payment of authorised costs and expenses. The Treasurer also submits accounts and information and explanations to our Independent Examiner.
The Financial Report is presented above in Appendix 2
## **OAGB Secretary**
Teresa Murray was elected as Secretary at the AGM in October 2022, filling a previously vacant role. The main functions of this role are to produce the agenda for each NSB meeting in consultation with the Chair and to take minutes at each NSB meeting (or to organise a volunteer member or contracted minute taker to take them) and distribute these to the other NSB members. During the period of this report OAGB employed a confidential minute taking service. The Secretary liaised with the service to ensure accurate recording of our board meetings. The Secretary organised the updating of our Procedures Manual as well as ensuring our Intergroup information was correct and worked with the Chair to review other policies and procedures.
**OVEREATERS ANONYMOUS GREAT BRITAIN**
## **Region 9 Assembly and World Service Business Conference (WSBC) Region Representatve**
Imelda MacDougall served as our representative at the Region 9 Assembly in October 2023, held in Llandudno, North Wales. Robert Tompkins attended the World Service Business Conference which was held in Albuquerque, New Mexico in May 2023.
Region 9 serves members of Overeaters Anonymous in our part of the world, covering much of Europe and the WSBC brings together members from all over the world. Region 9 and WSBC representatives ensure that we are up to date and involved in all aspects of the world-wide activities ensuring the growth and wellbeing of our organisation, as well as voting on our behalf on important issues affecting OA as a whole.
## **Communicatons Ofcer**
Robert Tomkins was elected at the AGM in October 2022.
The purpose of the role is to enable effective communications with members of OA, and with potential members who want to know more about the Fellowship. It involves overseeing the volunteers who respond to email and telephone enquiries, ay coordinating social media on Facebook, Instagram and WhatsApp as well as the emails that are sent out to our mailing list.
It also includes resolving any technical issues with the functioning of the website and our email accounts, which is done with the support of an outside company to deal with more complex or technical issues. The website is visited by an average of around 250 people per day. It has information for current members, for those considering coming to OA, and for healthcare and media professionals who want to know more about what we do.
## **Literature Liaison Ofcer**
Sarah Tinker was elected as Literature Liaison Officer at the AGM in October 2022.
The Literature Liaison Officer is responsible for liaising with the Literature Sub-committee and the Administrator (who is a paid employee). The sub-committee is made up of a number of volunteer packers who deal with responding to and posting out literature orders and an accounts advisor.
The aim of the Literature Service is to supply OA literature within Great Britain, spreading the word of what OA can offer to the suffering compulsive eater. The stock that is sold through the Literature service is sourced either by printing here in the UK through a local printer, or by ordering from World Service Office (WSO) in the USA. For a number of reasons costs of ordering literature from the WSO have significantly increased, therefore as a service we have looked at only ordering where necessary and looking at other ways to stock the service.
**OVEREATERS ANONYMOUS GREAT BRITAIN**
The print company that OAGB had been using for a number of years ceased trading and we have had to source a new printer. We have done this and began working with them at the end of 2023 to increase our stock once again.
In November the Board carried out a review of the pay of the Literature Administrator and agreed to increase the hourly rate from £10.44 to £11.43. The board also committed to annual pay reviews for the Literature Administrator as this was the first increase that the staff member had received in 5 years.
Since August 2014 the literature service has rented a Storage Unit and moved in most of the stocks held in employee _/_ volunteers' homes. This facility enabled the literature service to increase the number of pamphlets printed in the U.K. and to begin printing some OA books. However, in recent years the service has stopped printing and producing the extra leaflets that make up the newcomer packs and have moved to a single leaflet for newcomers. Therefore, the storage now only contains some out-of-print stock and files that need shredding.
OAGB uses a web-based accountancy program for the literature service. This enables board members, our literature admin worker and accountant to have real time access to the literature accounts and stock levels. We now have monthly performance reports regarding sales per packer, and a monthly bank reconciliation.
## **Public Informaton Ofcer/ Professional Outreach Ofcer**
The Board has not had a formal Professional Outreach Officer since October 2015 and has not had a Public Information Officer since October 2017. The aim of these roles is to increase public and professional awareness of OA. Some of this work has been taken on by the Professional Outreach Committee. Their work has included:
- Liaising with NICE (National Institute of Clinical Excellence) regarding obesity guidelines for the NHS
- Arranging for posters to be displayed in service stations across the UK in 2023 and planning for the campaign to run throughout 2024
- Attending an international conference on food addiction in Bristol in May 2023
- Attending day events organised by the All-Party Parliamentary Group on 12 Step Fellowships in various venues across England and Wales
- Liaising with an author regarding a chapter about OA for their book
Teresa Murray served as the committee’s liaison on the Board up to December 2023 and then this role was taken on by Imelda MacDougall.
## **PLANS FOR FUTURE YEARS**
The charity plans to continue with the activities outlined above in the forthcoming years, subject to the group conscience of the fellowship in Great Britain, as well as having a
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satisfactory number of members of the National Service Board. The NSB continue to be concerned with the number of Board members and are always seeking ways to encourage more members to join in the coming years.
Now the number of Board members is small it is the objective of those involved to focus on ensuring compliant policies and procedures are in place and to supply the priority needs of our members in particular concerning the literature service and the recovery aspects, together with involvement with WSBC and Region 9.
As a board we are mindful of the changes that are occurring within the Intergroups of Great Britain. Currently there are five functioning Intergroups for the whole of the country. We put proposals to the National Assembly so that the members whose groups were not affiliated to an Intergroup could go through a nomination process to be put forward for election.
Approved by the National Service Board [Date] on and signed on its behalf by:
Teresa Murray – Trustee and Secretary
Imelda MacDougall - Trustee and Treasurer
Date: 09/11/24
**OVEREATERS ANONYMOUS GREAT BRITAIN**
## **Appendix 1**
## **The Twelve Steps of Overeaters Anonymous**
1. We admitted we were powerless over food — that our lives had become unmanageable. 2. Came to believe that a Power greater than ourselves could restore us to sanity.
3. Made a decision to turn our will and our lives over to the care of God _as_ w _e understood Him._
4. Made a searching and fearless moral inventory of ourselves.
5. Admitted to God, to ourselves and to another human being the exact nature of our wrongs.
6. Were entirely ready to have God remove all these defects of character.
7. Humbly asked Him to remove our shortcomings.
8. Made a list of all persons we had harmed and became willing to make amends to them all.
9. Made direct amends to such people wherever possible, except when to do so would injure them or others.
10. Continued to take personal inventory and when we were wrong, promptly admitted it.
_we_ 11. Sought through prayer and meditation to improve our conscious contact with God as _understood Him,_ praying only for knowledge of His will for us and the power to carry that out.
12. Having had a spiritual awakening as the result of these steps, we tried to carry this message to compulsive overeaters and to practice these principles in all our affairs.
**OVEREATERS ANONYMOUS GREAT BRITAIN**
## **The T** _**w**_ **elve Traditons of Overeaters Anonymous**
1. Our common welfare should come first; personal recovery depends upon OA unity.
2. For our group purpose there is but one ultimate authority — a loving God as He may express Himself in our group conscience. Our leaders are but trusted servants; they do not govern.
3. The only requirement for OA membership is a desire to stop eating compulsively.
4. Each group should be autonomous except in matters affecting other groups or OA as a whole.
5. Each group has but one primary purpose - to carry its message to the compulsive overeater who still suffers.
6. An OA group ought never endorse, finance or lend the OA name to any related facility or outside enterprise, lest problems of money, property and prestige divert us from our primary purpose.
_7._ Every OA group ought to be fully self-supporting, declining outside contributions.
8. Overeaters Anonymous should remain forever non-professional, but our service centres may employ special workers.
9. OA, as such, ought never be organized; but we may create service boards or committees directly responsible to those they serve.
10. Overeaters Anonymous has no opinion on outside issues; hence the OA name ought never be drawn into public controversy.
11. Our public relations policy is based on attraction rather than promotion; we need always maintain personal anonymity at the level of press, radio, films, television and other public media of communication.
12. Anonymity is the spiritual foundation of all these Traditions, ever reminding us to place principles before personalities.
_A_ A Permission to use the Twelve Traditions of Alcoholics Anonymous for adaptation granted by World Services, Inc.
**OVEREATERS ANONYMOUS GREAT BRITAIN**
## **The Twel** _**v**_ **e Concepts of OA Service**
**Concept One** The ultimate responsibility and authority for OA world services reside in the collective conscience of our whole Fellowship.
**Concept Two.** The OA groups have delegated to the World Service Business Conference the active maintenance of our world services; thus, the World Service Business Conference is the voice, authority and effective conscience of OA as a whole.
**Concept Three** The right of decision, based on trust, makes effective leadership possible
**Concept Four** The right of participation ensures equality of opportunity for all in the decisionmaking process.
**Concept Five** Individuals have the right of appeal and petition in order to ensure that their opinions and personal grievances will be carefully considered.
**Concept Six** The World Service Business Conference has entrusted the Board of Trustees with the primary responsibility for the administration of Overeaters Anonymous.
**Concept Seven** The Board of Trustees has legal rights and responsibilities accorded to them by OA Bylaws, Subpart A; the rights and responsibilities of the World Service Business Conference are accorded to it by Tradition and by OA Bylaws, Subpart B.
**Concept Eight** The Board of Trustees has delegated to its Executive Committee the responsibility to administer the OA World Service Office.
**Concept Nine** Able, trusted servants, together with sound and appropriate methods of choosing them, are indispensable for effective functioning at all service levels.
**Concept Ten** Service responsibility is balanced by carefully defined service authority; therefore,
duplication of efforts is avoided.
**Concept Eleven** Trustee administration of the World Service Office should always be assisted by the best standing committees, executives, staffs and consultants.
## **Concept Twelve**
The spiritual foundation for OA service ensures that: (a) No OA committee or service body shall ever become the seat of perilous wealth or power; (b) Sufficient operating funds, plus an ample reserve, shall be OA's prudent financial principle; (c) No OA member shall ever be placed in a position of unqualified authority; (d) All important decisions shall be reached by discussion, vote and, whenever possible, by substantial unanimity; (e) No service action shall ever be personally punitive or an incitement to public controversy; and (f) No OA service committee or service board shall ever perform acts of government, and each shall always remain democratic in thought and action.
_Permission to use the Twelves Steps, Twelve Traditions and Twelve Concepts of Service for adaption granted by AA World Services, Inc._
**OVEREATERS ANONYMOUS GREAT BRITAIN**
## **Appendix 2**
## **INDEPENDENT EXAMINER'S REPORT**
## **Independent examiner's report to the trustees of Overeaters Anonymous Great Britain, Company no: 3266580 and Charity no: 1059240**
I report on the financial statements of the above charity (a company limited by guarantee) for the year ended 29 February 2024, which comprise the statement of Financial Activities, the Balance Sheet and the related notes 1- 7.
## **Respective responsibilities of trustees and examiner**
The trustees who are also directors of the company for the purposes of company law, are responsible for the preparation of the accounts in accordance with the Charities Act 2011 ('the Act'). The Charity's trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.
It is my responsibility to examine the accounts under section 145 of the Charities Act, follow the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act, and state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. 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 seeking 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 no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
1. In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 386 of the Companies Act (2006); or
- the accounts do not accord with the accounting records; or
- the accounts do not comply with the applicable requirements concerning the form and content of the accounts set out in section 396 of the Companies Act 2006 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
- The accounts have not been prepared in accordance with the Charities SORP (FRS102).
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.
## **Chaweevan Williams FCCA**
**Date: 12[th] November 2024**
Chartered Certified Accountant
Verdant Accountants Ltd, 20-22 Wenlock Road, London N1 7GU
**Appendix 2**
## **OVEREATERS ANONYMOUS GREAT BRITAIN**
## **STATEMENT OF FINANCIAL ACTIVITIES (including Income & Expenditure Account) FOR THE YEAR ENDED 29 FEBRUARY 2024**
|**Notes**
**Income from:**
_Income resources from generated funds:_
Voluntary income Donations and Fundraising
Investment income Bank Interest
_Income resources from charitable activities:_
Income from sale of literature
1
**Expenditure on:**
Charitable activities
Governance costs
**Total expenditure**
1 & 2
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
6
**Total income**
**Net income /(expenditure) resources**|**Unrestricted**
**Funds**
**Year ended**
**29 Feb 2024**
**£**|**Unrestricted**
**Funds**
**Year ended**
**28 Feb 2023**
**£**|
|---|---|---|
||**18,850**
**202**
**18,316**|**Restated**
**29,477**
**54**
**24,789**|
||**37,368**|54,320|
||**42,620**
**4,158**|**39,140**
**3,238**|
||**46,778**|42,378|
||**(9,410)**
**77,370**|11,942
**65,428**|
||**67,960**|**77,370**|
The charity has no recognised gains or losses other than the results for the period as set out above.
All of the activities of the charity are classed as continuing.
All funds are Unrestricted.
Notes 1-7 from part of these accounts.
Page 1 8
**Appendix 2**
## **OVEREATERS ANONYMOUS GREAT BRITAIN BALANCE SHEET**
## **AS AT 29 FEBRUARY 2024**
|||**2024**|||2023|
|---|---|---|---|---|---|
||**Notes**|**£**|**£**|£|£|
|||||Restated|Restated|
|**Fixed assets**||||||
|Tangible assets|3||**63**||94|
|**Current Assets**||||||
|Debtors & payment in advance|4|**(321)**||(468)||
|Stock of literature||**4,284**||10,070|10,070|
|Bank accounts & cash||**66,744**||74,767|767|
|||**70,707**||84,369|84,369|
|**Creditors: Amounts falling due within one year**||||||
|Creditors & Accruals|5|**(2,810)**||(7,093)||
|**Net current assets**|||67,897||77,276|
|**Net assets**|||**67,960**||77,370|
|**Represented by Funds of the Charity**||||||
|Unrestricted funds:|6||67,960||77,370|
|**Total funds**|||**67,960**||77,370|
For the year ending 29/02/2024, the 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 Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Notes 1-7 form part of these financial statements.
The financial statements were approved by the Trustees on and signed on their behalf by: 09/11/24
Teresa Murray Trustee
**----- Start of picture text -----**
Imelda Macdougall
Trustee
**----- End of picture text -----**
Page 19
**Appendix 2**
**OVEREATERS ANONYMOUS GREAT BRITAIN NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **1 Accounting policies**
## **a) General information and basis of preparation**
The Overeater Anonymous Great Britain is a company limited by guarantee. In the event of The Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of The Charity.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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) issued on 16[th] July 2014 (as updated through Update Bulletin 1 published on 2[nd] February 2016), the Charities Act 2016, the Companies 2006 and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of The Charity.
The significant accounting policies applied in preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
## **b) Funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of The Charity and which have not been designated for other purposes.
The charity has no restricted funds in this period.
## **c) Income recognition**
All incoming resources are recognised and included in the Statement of Financial Activities (SoFA) when The Charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
Investment income (bank interest) is included when received.
Incoming resources from charitable activity (sale of literature) are accounted for when earned.
Page 20
**Appendix 2**
## **OVEREATERS ANONYMOUS GREAT BRITAIN NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **1 Accounting policies (continued)**
## **d) Expenditure recognition**
All expenditure is accounted for on an accruals basis, and includes VAT which cannot be recovered. All costs are allocated between the expenditure categories of the SOFA. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
## **Costs allocation**
Charitable activities expenditure includes those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs include the costs of independent examination and preparing the statutory accounts, the costs of Trustees meetings and the cost of any legal advice to Trustees on governance or constitution matters.
The analysis of these costs is included in note 2.
## **e) Tangible fixed assets**
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided on all tangible assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:
Computer and electronic equipment 25% straight line
## **f) Debtors and creditors receivable / payable within one year**
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.
## **g) Taxation**
The Charity is an exempt from corporation tax on its charitable activities.
## **h) Going Concern**
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements and the budgeted income and expenditure is considered sufficient for the charity to be able to continue as a going concern.
Page 21
**Appendix 2**
## **OVEREATERS ANONYMOUS GREAT BRITAIN NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 29 FEBRUARY 2024**
## **2 Total expenditure**
||||||
|---|---|---|---|---|
|**Total expenditure**
**Charitable**
**activities**
**Charitable activities:**
**£**
Literature costs
**12,228**
PO Box and address fee
**150**
Region 9 contribution
**10,000**
World Service Office (WSO) contribution -General F
**3,818**
WSBC and Region 9 delegate
**4,092**
World Service Office (WSO) contribution -Translation F
**3,052**
National assembly delegates
**0**
Public information costs
**0**
Telephone
**308**
Wages
**5,593**
Admin wages
**0**
Insurance
**402**
Printing & Stationery
**119**
Storage
**1,715**
IT costs
**875**
Travel costs literature
**26**
Miscellaneous
**25**
Postage
**67**
Bank charges
**119**
Depreciation
**31**
**Governance costs**
Trustees national assembly costs
Trustees board meetings costs
Trustees room hire
Other trustee costs (Parliamentarian costs for NA)
Legal & Professional
Reporting accountant’s fee
**42,620**|**Charitable**
**activities**
**£**|**Governance**
**costs**
**£**|**Year Ended**
**29 Feb 2024**
**Total**
**£**|**Reinstated**
**Year Ended**
**28 Feb 2023**
Total
£|
|||**532**
**568**
**387**
**150**
**1,261**
**1,260**|**12,228**
**150**
**10,000**
**3,818**
**4,092**
**3,052**
**0**
**0**
**308**
**5,593**
**0**
**402**
**119**
**1,715**
**875**
**26**
**25**
**67**
**119**
**31**
**532**
**568**
**387**
**150**
**1,261**
**1,260**|16,098
0
2,000
0
0
0
1,268
5,000
458
7,984
2,272
712
368
1,703
906
12
251
54
23
31
173
934
138
823
0
1,170|
||**42,620**|**4,158**|**46,778**|42,378|
Page 22
**Appendix 2**
## **OVEREATERS ANONYMOUS GREAT BRITAIN NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 29 FEBRUARY 2024**
|**3 Tangible fixed assets**
**Cost**
Cost b/fwd
Additions
Cost c/fwd
**Depreciation**
Depreciation b/fwd
Charge for the year
Depreciation c/fwd
**Net book value**
At end of period ( 2024 year)
At start of period ( 2023 year)
**4**
**Debtors & payment in advance**
Debtors & Prepayment
**5**
**Creditors: amounts falling due within one year**
Trade creditors
Other creditors
Accrual
**6**
**Movement of funds**
Unrestricted fund at start of the period
Net income/(loss) 2024(income 2023)
**Unrestricted fund at year end**
**7**
**Transactions with trustees and related parties**|**Computer and**
**electronic**
**Equipment**|**Year Ended**
**29 Feb 2024**
**Total**
**£**|**Year Ended**
**28 Feb 2023**
Total
£|
|---|---|---|---|
||**944**|**944**
**0**|819
125|
||**944**|**944**|944|
||**850**
**31**|**850**
**31**|819
31|
||**881**|**881**|850|
||**63**|**63**|0|
||**0**|**0**|94|
|||**Year Ended**
**29 Feb 2024**
**£**
**(321)**|Year Ended
28 Feb 2023
£
(468)|
|||**(321)**|(468)|
|||**Year Ended**
**29 Feb 2024**
**£**
**1,550**
**0**
**1,260**|Restated
Year Ended
28 Feb 2023
£
5,923
0
1,170|
|||**2,810**|7,093|
|||**Year Ended**
**29 Feb 2024**
**£**
**77,370**
**(9,410)**|Restated
Year Ended
28 Feb 2023
£
65,428
11,942|
|||**67,960**|**77,370**|
|||||
No remuneration was paid to the Trustees or any related party.
Travel expenses amounting £Nil (2023 £Nil) were reimbursed to Trustees during the year.
Page 23