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2025-02-28-accounts

Overeaters Anonymous Great Britain

A Company Limited by Guarantee

Company no: 3266580 Registered Charity no: 1059240

Trustees’ Annual Report and Financial Statements

For the year ended 28[th] February 2025

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

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OVEREATERS ANONYMOUS GREAT BRITAIN

TRUSTEES REPORT – LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 28 FEBRUARY 2025

The National Service Board (NSB) of Overeaters Anonymous Great Britain presents its report and financial statements for the Year Ended 28 February 2025.

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:

Hannah Chalmers (Appointed November 2024 – to date) Rebecca Cohring (Appointed January 2025 – to date) Ghislain Aguiar (Appointed November 2024 – to date) Rachel Braverman (Appointed November 2024 – to date) Robert Tomkins (Appointed December 2022 – to date) Former NSB Members (covered by this report) Teresa Murray (Appointed October 2020 – January 2025) Sarah Tinker (Appointed January 2023 – January 2025) Imelda MacDougall (Appointed October 2022 – January 2025) Caroline Medhurst (Appointed December 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 167 Clarence Avenue, Surrey KT3 3TX

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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 r suffer. OA has members all over the world within the World Service o ganisation 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 either their OA Intergroup or two groups. They 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 has 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

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OVEREATERS ANONYMOUS GREAT BRITAIN

of the Company the members of the NSB are elected to serve for a period of two 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 an organisation email account and a shared document repository (currently Dropbox) 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.

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 ongoing difficulty in encouraging members to 'put themselves forward' for election. 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. After the 2024 Assembly, the Board was able to co-opt two additional people to join the board making the total number 5. Having this option to co-opt board members rather than require a full election process is a way to keep the total numbers more sustainable but does not remove the risk entirely.

The NSB members have this year prioritised a campaign to encourage the fellowship to shape the role of the NSB and encourage more people to volunteer for different types of service positions.

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OVEREATERS ANONYMOUS GREAT BRITAIN

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.

As a board we are aware that the current literature service has run at a deficit for a number of years, and we put forward a proposal at the National Assembly in 2024 to print more literature in the UK. We have also agreed an increase to our literature prices this year to move to a more sustainable financial situation.

Organisatonal Structure

The National Service Board of Great Britain currently has 5 members who meet at least 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. They are also required to follow any major directions made to them by the fellowship during the annual Assembly. The NSB members are drawn from the fellowship at large and from the various Intergroups/Groups 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.

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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 the global OA movement (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.

The NSB continues to try to achieve its objectives by the most efficient and cost-effective methods possible.

Natonal Service Board Meetngs in 2024/25

The Board of Trustees of the National Service Board met 12 times between 1st March 2024 and 29[th] February 2025. All these meetings have been held virtually via Zoom apart from the meeting in June 2024 (held in Birmingham).

At the annual General meeting, in October 2024, 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, Zoom and telephone throughout the year. Contact with sub-committees is also carried out by email and Zoom.

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OVEREATERS ANONYMOUS GREAT BRITAIN

As is customary, the NSB invited the Intergroup chairs (or their alternates) to the June 2024 NSB meeting. Representatives from 4 Intergroups attended 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 2025 and reviewed the proposed proposals for NSB action at this meeting.

Numbers of Board Members

Our bylaws allow for a maximum of 10 board members. Following the 2024 National Assembly the number was 3. As per our Bylaw provisions, the Board decided to co-opt 2 further Board members without election. This brings our total number of Board members to 5.

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.

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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:

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.

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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 £66,472 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 £19,040 leaving us with funds at the yearend of £47,432 still safely exceeding our prudent reserve. However,

There are some points worth of comment in this period’s accounts:

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.

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OVEREATERS ANONYMOUS GREAT BRITAIN

ACHIEVEMENTS AND PERFORMANCE

OAGB Chair

Caroline Medhurst was elected Chair at the October 2022 AGM and stood down in July 2024. The role was covered by Teresa Murray the OAGB Secretary until October 2024 when Hannah Chalmers was elected to the Board and took over the position. Hannah remains as Chair currently.

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 2024 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.

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, files the Accounts and Annual Return, and keeps the Company Register up to date.

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.

Region 9 Assembly and World Service Business Conference (WSBC) Region Representatve

Teresa Murray and Imelda MacDougall both served as our representatives at the Region 9 Assembly in October/November 2024, held in Athens, Greece. Teresa attended in person and Imelda attended virtually. Robert Tompkins attended the World Service Business Conference which was held in Albuquerque, New Mexico in May 2024.

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OVEREATERS ANONYMOUS GREAT BRITAIN

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. 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 served as Literature Liaison Officer until the AGM in October 2024 where she stood down at the end of her service. Ghislain Aguiar was elected to Literature Liaison Officer at the AGM in 2024 and holds this position currently.

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.

Due to our previous print company ceasing trading in 2023, we sourced a new printer in 2024. This year we have been able to print new copies of the 12 steps and 12 traditions of OA, the 12 steps and 12 traditions A5 workbook, Overeaters Anonymous, and The OAGB Journal.

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

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OVEREATERS ANONYMOUS GREAT BRITAIN

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:

Imelda MacDougall served as the committee’s liaison on the Board.

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OVEREATERS ANONYMOUS GREAT BRITAIN

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 satisfactory number of members of the National Service Board.

We want to increase engagement and participation from the fellowship across the board. This will have multiple benefits and minimise multiple risks

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. Noting that all current board members are part way through their 2 year service length and due to end in 2026, we will also seek to find more opportunities for fellows to gain other service opportunities above group level.

We also want to maintain focus on ensuring the literature service can be financially buoyant recognising the changing shape of the group and intergroup structure in the UK and the changing nature of our 7[th] tradition donations as a consequence.

We also hope to review our legal structure to simplify our governance and reporting structure.Approved by the National Service Board [Date] on and signed on its behalf by:

Hannah Chalmers – Trustee and Chair

Rachel Braverman - Trustee and Treasurer

1[st] December 2025

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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.

  2. Made a decision to turn our will and our lives over to the care of God as w e understood Him.

  3. Made a searching and fearless moral inventory of ourselves.

  4. Admitted to God, to ourselves and to another human being the exact nature of our wrongs.

  5. Were entirely ready to have God remove all these defects of character.

  6. Humbly asked Him to remove our shortcomings.

  7. Made a list of all persons we had harmed and became willing to make amends to them all.

  8. Made direct amends to such people wherever possible, except when to do so would injure them or others.

  9. 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.

  1. 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.

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.

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OVEREATERS ANONYMOUS GREAT BRITAIN

  1. Overeaters Anonymous should remain forever non-professional, but our service centres may employ special workers.

  2. OA, as such, ought never be organized; but we may create service boards or committees directly responsible to those they serve.

  3. Overeaters Anonymous has no opinion on outside issues; hence the OA name ought never be drawn into public controversy.

  4. 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.

  5. 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.

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.

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OVEREATERS ANONYMOUS GREAT BRITAIN

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.

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Appendix 2

OVEREATERS ANONYMOUS GREAT BRITAIN

INDEPENDENT EXAMINER’S REPORT

For the Year Ended 28 February 2025

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 28 February 2025, which comprise the statement of Financial Activities, the Balance Sheet and the related notes.

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

Chaweevan Williams FCCA

Date:

Chartered Certified Accountant Verdant Accountants Ltd 20-22 Wenlock Road, London N1 7GU

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Appendix 2

OVEREATERS ANONYMOUS GREAT BRITAIN

STATEMENT OF FINANCIAL ACTIVITIES (incl. Income & Expenditure Account)

For the Year Ended 28 February 2025

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
Prior year adjustment
Total funds carried forward
6
Total income
Net income /(expenditure) resources
Unrestricted
Funds
Year ended
29 Feb 2025
£
-
27,589
219
13,300
41,108
46,901
13,247
60,148
(19,040)
66,472
-
47,432
Unrestricted
Funds
Year ended
28 Feb 2024
£
-
18,850
202
18,316
37,368
42,620
4,158
46,778
(9,410)
77,370
(1,488)
66,472

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 to the Accounts 1-7 from part of these Financial Statements.

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Appendix 2

OVEREATERS ANONYMOUS GREAT BRITAIN

BALANCE SHEET

As at 28 February 2025

Notes
Fixed assets
Tangible assets
3
Current Assets
Debtors & payment in advance
4
Stock of literature
Bank accounts & cash
Creditors: Amounts falling due within one year
Creditors & Accruals
5
Net current assets
Net assets
Represented by Funds of the Charity
Unrestricted funds:
6
Total funds
2025
£
£
32
(214)
4,340
47,659
51,785
(4,385)
47,400
47,432
47,432
47,432
2024 2024
£
(214)
4,340
47,659
51,785
(4,385)
£
(321)
4,284
66,744
70,707
(2,810)
£
63
67,897
67,960
67,960
67,960

For the year ending 28/02/2025, 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.

The financial statements were approved by the Trustees on the 1[st] December 2025 and signed on their behalf by:

Hannah Chalmers Trustee and Chair

Rachel Braverman Trustee and Treasurer

Notes to the Accounts 1-7 form part of these Financial Statements.

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Appendix 2

OVEREATERS ANONYMOUS GREAT BRITAIN

NOTES TO THE ACCOUNTS

For the Year Ended 28 February 2025

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 (cont’d) For the Year Ended 28 February 2025

1 Accounting policies (cont’d)

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 (cont’d)

For the Year Ended 28 February 2025

2 Total expenditure

Charitable activities:
Literature costs
PO Box and address fee
Region 9 contribution
World Service Office (WSO) contribution –General F
WSBC and Region 9 delegate
National assembly delegates
Public information costs
Telephone
Wages
Admin wages
Insurance
Printing & Stationery
Storage
IT costs
Travel costs literature
Miscellaneous
Postage
Bank charges
Depreciation
Governance costs
Trustees national assembly costs
Trustees board meetings costs
Trustees room hire
Legal & Professional
Reporting accountant’s fee
Other costs – Board Administrator
World Service Office (WSO) contribution -Translation
F
Other trustee costs (Parliamentarian costs for
NA)
Charitable
activities
£
7,551
208
2,754
4,145
2,414
-
2,117
16,900
231
6,848
-
412
155
1,820
1,039
-
14
154
108
31
-
-
-
-
-
-
46,901
Governance
costs
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,885
1,440
-
123
3,700
1,380
1,719
13,247
Year Ended
28 Feb 2025
Total
£
7,551
208
2,754
4,145
2,414
-
2,117
16,900
231
6,848
-
412
155
1,820
1,039
-
14
154
108
31
4,885
1,440
-
123
3,700
1,380
1,719
60,148
Year Ended
29 Feb 2024
Total
£
12,228
150
10,000
3,818
4,092
3,052
-
-
308
5,593
-
402
119
1,715
875
26
25
67
119
31
532
568
387
150
1,261
1,260
-
46,778

Page 22

Appendix 2

OVEREATERS ANONYMOUS GREAT BRITAIN

NOTES TO THE ACCOUNTS (cont’d)

For the Year Ended 28 February 2025

3 Tangible fixed assets

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 (2025 year)
At start of period (2024 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
Prior year adjustment
Net income/(loss) 2025(Loss 2024)
Unrestricted fund at year end
Computer and
Electronic
Equipment
944
-
944
881
31
912
32
Year Ended
28 Feb 2025
Total
£
944
-
944
881
31
912
32
Year Ended
28 Feb 2025
£
(214)
(214)
Year Ended
28 Feb 2025
£
3,005
-
1,380
4,385
Year Ended
28 Feb 2025
£
66,472
(19,040)
47,432
Year Ended
29 Feb 2024
Total
£
944
-
944
850
31
881
63
63
Year Ended
29 Feb 2024
£
(321)
(321)
Year Ended
29 Feb 2024
£
1,550
-
1,260
2,810
Year Ended
29 Feb 2024
£
77,370
(1,488)
(9,410)
66,472

7 Transactions with trustees and related parties

No remuneration was paid to the Trustees or any related party.

Travel expenses amounting £Nil (2024 £Nil) were reimbursed to Trustees during the year.

Page 23