WORLD OBESITY FEDERATION (A Company limited by gu*ranttt) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Illllllll •ACSC015E" A2S #11 ¢ThPANIES HCIISE Cfjmpaoy iyo: IIJ802726 Chlrity JYO: 1076981 co￿Er￿s P4gt5 Legal and administrnive inforniation Tru￿¢¢$, rep)rt 2-15 Independent auditors, report 1(tr18 Siatement of Financial Activities 19 Balance sh¢ei 20 Cash Flow Siat¢men¢ 21 Notes fonning part of the fittan¢ial sthtements 22-29 WORLD OBESITY FEDERATION LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2022 Tru$iees Dr SimoTh Barquera (Presid¢Thi Eleu)- appointed 13 July 2022 Profe￿rj0hfi Wilding {P&4 PTesideni)- aprx)inied 23 May 2018 Professor Caroline ApDvian- cfTe&wrer) appointed 7 July 2020 Profc550r Donna Ryan-appointed 3 May 2016 Professor Karine Clem¢nt- appointcd 3 Nd¥y 2016 Prof¢&sor Alafia Samuels- appointed 6 N(pvember 2019 Dr Kyoung-Kon Kim- appoinicd 30 November 2022 Dr Ada Cueva5- App)intcd 30 Novetnber 2022 Professor Briart Oldfield- tem ended 31 December 2022 Professor Joseph Proittto- (enn ended 31 December 2￿22 Professor David York- ienn endeil 13 July 2022 Mr Adam Mccormack- appointed 16 Septmber 2020 Professor BNno Halpern- appoinied l January 2021 PTofe550T Jason Halford- apFointed l July 2021 Dr Daniel Bessesen- app)inted 30 November 2022 Prof¢5SOT Cathy KOlZ-t￿ ended 31 tkcembcr 2022 Cbaxr Pmfe5sor ixjuise Baur (Pre￿den1>-8pP)Inted 7 July 2020 Se¢ret*ry Mrs Johanna Ra]s￿n- appointed 14 August 2017 CEO Mrs Johanna Ral#on Compamy Registered Numbtr 03802726 Ch#rity Registernl Numbtr 1076981 Auditors X¢inadin Auditing Chartered Aceountsnts and Stawiory Auditors Be¢kett House 36 Old Jewry London EC2R 8DD Principal Otrite Addrts5 The Cursilor 38 Chancery iAne ndon WC2A IEN Principal Banker HSBC Bank Is￿157 Touenham Court Road Lond WIP9LJ Solicitors Penningion5 Solicithrs LLP da Vin¢1 House Basing Vtew Basingsioke Ham￿h]re RG214EQ The irustres have prtpared ihis rtport ond fJnart¢i81 statements irt a¢¢ordan¢e with the UK Companies Act 2006. Ihe UK Chariries Aci 2011 and the Staiemeni of Recomrnended Practice.. Ac£ouniing and Reporting by Charities IFRS102). WORLD OBESITY FEDERATION TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 Dear colleagues, OD behalf of the World Obesity Federation. l am pleas￿ to present our annua] rwrt for 2022. Despitc countries" commitmenistotht WHOtar8d ￿ hali thtri5e in obesiry bv 2025. effort5 ro addre550besitycontinue io fail, and ¢ountries arc markcdly off_track to mcci the targets. NCD deaths attributable to tsbesity have Tjserh to 5 million peryear and the nUM￿r of people wilh 0￿Sl￿- and without adequate care- continue5 to rise, while concerted and effective aciions to prevent and trtat obesity remains 518gnant. NeVerthelE￿ over th¢ last decade. our collective u[￿e[standing of the %ierKe of okity as well as of successful implem¢ntation of policies al￿ servi¢es has increased substantia]ly. Su¢¢¢ss on obesity will only b¢ achieved through impltrrbentation ora comprehensive policy package acro￿ prevenuon and treatrnenL rtlevsmi to all countries and wilh people ai ihe ¢entr¢. Throughout 2022, Ihe Worldobesity Feder4¢ion has WOTk¢dioshap¢ the obesity narrative, •Jvanc¢ action on the recommendations, and lomi meaningful collaboraiions w advance the global 0￿S1￿ a8end& 2022 has bttn a pivothl yedr, bringing obesity to the [0￿front of the glob￿ heaiih arba political stage. The activitics des¢ribed in this report have buili a fouDd¥tion ftkrexpanded irnpa¢t in ihe Coming yearn to realize a step change ID how obesity is under510(NJ. prevented. managed. and tyea*d. The appetite for Tnore action can be seen XT055 all artas de5CTibcd in this TeporL We had a su¢¢essful return to i person evenis including th¢ Iniemational ConRr¢ss on Obesity in A￿tralia (with over a thousand delegaies from 62 ¢ouniri¢5 ati¢ndingl to tht launch of ihe Econornic Impact of Obesiry study at the UN General A55ernbly ev¢n¢. We also saw coniinued gr0￿h in websiievisitsanddownloads from tyJrGIOb￿ OF*sity Obstrvaiory. and another incredible year for the World Obcsity Day campaign with huge pre55 r¢ach and a rerord numbcr of Tegional carnpaign coniribution As we I￿k to the next three years the highest priority is serving as the global rivil SOCieEy leader in national action on obesity action through training, convening. building Ihe evideThce and amplifying the lived experience voice across all ¢ouniries. As always, I thank my fellow Board memben, WOF volunteers artd member> and the sts(f of World Obesity. Sincerely, Louise Baur Pr¢$id¢nt WORLD OBESITY WEDERATION TRUSTEES REPORT FOR THE YEAR ENDED31 DECEMBER 202Z L¢g41 status of tbe World Obesity Federation The World Obesity Federation Ihereinafter World Obesity) was incorporatcd in the United Kittgdom ort 8 July 1999 and 15 a private company lirniied by guarantee {compaThy registration number 03802726). World Obesity LS 8overned by its Memorandum and Articles of Association. as urwJa¢ed moa rettnily on 3 May 2016. World Obesity is a re￿s¢ered ¢hatity {ch¥ity numt*r 1076981) and is emrrfTrweTed to make financial distributions to its member Strategit goals In line ils pjrjfessiortal memb¢rthip and its ¢haritsble 5raw% World Obesity aim5 10 lead and drive global efforts io reduce. prevent and ireai obesity. World Obesiry's VLSiOn IS to Create and lead a globa] ¢ommwiity (pforganisa(ions dedi¢aied io solving the problerns of obesity. The SIn￿l¢ goals of World Obesity aTe'. Lead global ttivocacy for obesity Convene 5tak¢holder5 globally Trdin ar￿ build capacity in 0￿sIty Collect and diss¢mina* knowledge on otrrtsi Activities and achievements A wide r8th8e of activilies art undertaken to 91p￿)rt ¢he wa￿E1c 8oal4 includhng-. Membership Global policy develorthent and advoLXy Convenirtg leaders and experLS World Obesity Day Clinical Education (SCOPE) Gulf and Lebanon Recommend￿10n5 ar￿ MENA Wtsrking Group Collecting and disseminating knowltdgc on oEc5ity Journals Global Obesity ObseThatory EcontsTnir ljnpaa of Obesity Further details on each of these aciiviiy areas are pmvided btlow= WORLD OBESITY FEDERATION TRUSTEES REPORT FOR THEYEAR ENDED31 DECEMBER 2022 Membersbip World Obesity Federdtion ha5 a remit of rwre5enting its membrr5 thrwgl￿)Ut the world, advocatirtg for %ientific approaches to obesity treatmeni, awareness and prtveniion at a worldwide level. As such, regular member cooperation 15 vitsl. &5 well increasing repre5enthiion throughout the world. including emphasis on LMICS. WOF-'s membership base grew rapidlv in 2022, wilh atoial of15 organi5aiions being approved a5 rncmbers (by CODtrnst organi5aiions were approvcd in 2￿2[>. Membership retentiott efforts proved largely yjccessfvl. with only one or8anisaiion t¢ing lapsed due LO non-compl￿1on of (he renewdl pnKe World Obesity"s new members in 2022: Abu Dhabi Public Health Cen¢r. BeA¢tive FourK1*ion Ghu D&vnan Diabetes InAltute. Kuwait,. Dcsidcrata InSti￿te, Brazil,. Dorninican Foundation of ObE5ity and Cardiova5culor Prtvention. Dominiean Republic., Healthy Caribbean Coalition", Cordial Insiitult, Bntil- Mexican Society of Nutrition and Endocrinology.. Obesites Mi)dc d'Emploi Apprendr¢ a Vivre Ensernblc. Frdntt., Panamanian Association of Clini¢al Nutrition and Metabolism- Argentinian So¢iety forobesity and Fcrt)d Disorders{SAOTA),' Sttoke AsxKiaiion SuprrfTrrtNeDvoTk (SASNET-Ghana). The Pacif)¢ Cornmunity.. Zambia Heart aThd Stroke Foundarion,. z￿aVMe Nwjvahu Obezi¢u (Cztrh Republi¢}. There are three region￿ organisations.. the Asia O¢eattiaAsso¢iaiion forth¢ &udy of Obesity (AOASO), Ihe European Association for the Study of Obesity. and the LAin American Federdiion of 01)e5ity Societies (FLASO) with affiliati lo World Obesity. At the end of 2022, WOF could count on 87 memberor8anisaiionsoverihree gradtt (Full, Asswiate, Region￿). These organisaiions were active in rnany of the areas prornoted by World Obesity Federation for members. including SCOPE ifdining, convening (via online and some physical mtttingsl. particiwi¢)n in WHO processes, olxsiiy dth. Th¢se in¢lude.' Diseourtted re8isiraiion fees to World Obesity events and the International Congress Obcsity (ICO) Discounted subscription rdte5 on ihc World Obesity journals World Obesity's Iniemaiional Award5 for Scieniific Excellence SCOPE Schools Invitaiion io attend our Annual General Me￿I￿g (A￿￿Tate m¢TnbeTS in a non-voting ¢apa¢ity) Access to iniernational policies. project urxlaies and staiiAics on obesity via the World Obesity Dato Portal s￿/• discount on payw311¢d SCOPE E-Lorning courses 25V• discount on the SCOPE Accredithiion fec lor mcrnbers Membets tsnewsletters and webittaTS 20% Discount on Wiley pUbli￿10n5 15¥• discouni on medical biM)ks from WisepTe5&com Invitation lo bid for holding rrgionaj and inlErnatior￿l World Obesity Conf¢r¢nces Opportunities for global neiworknng with experts in ihe field ofobe5ity A¢¢ess to and Pani¢ipaiion in various ivebinarl roundtables atld online events thrnUgho￿ the year . Ad hoc sUp￿rt WORLD OBESITY FEDERATION TRUSTEES REPORT FOR THE YEAR ENDED31 DECEMBER2022 Leadillg global advo¢acy for obesity 2022 has been a pivoral year, bringing obesity to the forefront of the glo￿ hthlth arwj ￿lItiCal Mage. During the 75th World Health Assembly (WHA). MembEr States adopted a Dew set of comprehensive Recommendations for ihe prevenlion and rnanageTneDi of obesity throughout th¢ lif¢ course. and an accompanying Acceleraiion Plan 10 5UPPOrt implementation in selected froninjnner C￿Tr￿e￿ There was widespread Tt¢tsgnilion of the need io act on obesity and growing rnomenturn arnongst countries and o¢rtsss the WHO to address thi& The recommendaiions build on txisiing tnittn¢nts of M¢Tnber States to addre￿ NCDS, nulrilion and physical inaciivity-. and include new recommendations linked to providing a continuum of for pcople living with obesity as part of both primary health care and universal health coverage. This is art important milesione in Elobal obtsity rK)licy and isiesthmeni to the hard work of the obesity community over receni months and years. Global policy development #nd advoea World Obesity's advocacy prioriiie5 continue ￿ be focused on the recognition ofobesity as i￿th risk factor and di$￿e, and the need to prioritise obesity within health syAems and f￿)d sys*m& In our capxity as a non-state aaor in official relations with WHO. World Obesity ￿aff and members participated in a number of high-level meetin8s ihmuEhout 2022. This included the 150th Meering of the WHO Executive Board (January). 7iih World Health Assembly (May), LN General Awmbly (Sepiember). WHO Regional Committte Meeiings (AUgU￿-0￿Obtr) and PAHO Region Interc￿￿try Dialoguc on Obesity. During th¢s¢ m¢etinRs World Obesity was able to m8k¢ a number of $￿ements and interventions related io NCD5. nulriiion. UHC, Social and commercial dderninant& and th¢ IM￿rtant role of civil society in poli¢y. During WHA75. World Obesity and UNICEF joinily hrld a breakfrdst meeiing focused on 'Seizing the opportuniry.. overcoming key barriers to success on obesiN policy.. The meeting was an opportuniry to dis¢uss what Can and must be done io over¢orne current barriers io implemen¢ing obesity policies 2nd help ensure yJccessfiEI implemeThlation of Ihe WHO Recommendation5 and Accelerdiion Plan which were adopted the same week. The eveni aimed io convtne and mobili5e rni55ion5 and civil 50ci¢ty around the ￿￿ent need for action on obe5tty- interrogatin8 political barriers and show￿ln8pr0ml$in8 national-lcvel work thatovercome barriers to implementation. The event wa5 Standing room only. with ministers of health. paiient leaders and civil soci￿Y engaged in debate and definition of opportunities. KeYn￿e prescnrations were delivered by the Minister of Healih and Wellness from Jamaica and Deputy min1￿¢T of Health from Mexico. Convening leaders and experts A number of advoca¢y events took place during 2022. World Obesity Day (4th March) fell between two imponani events in ihe global ob¢5ity policy calendar.. the Tneeling of Ihe WHO Execuiive Board in late January. arHI the World Health A￿t￿blY in May. World Obesity Itveraged this opportunity to support ihe adoption ofthe WHO Recommendaiions by running a policy event 'Building MoTnenturn for Global Ac¢ion on Obe5ity-" This was a 5pccial session Convening WHO and key meM￿r states, includin8 opening remaTks from WHO Dir¢¢tor gtheral Dr Tedros and furthei staiernents by ihe Oman Minisier of Health and officials frotn fwr member Slates- Malaysii Sloveni4 Bangladesh and Brdzil. Participanis working in governmeni. academia and civil Society came tOg￿her to refle£i on the finding5 of the fourth World Obesity Atlas. On the side-lines of WHA7). the Global Obesity Coalition {fonned in 2021 by World Obesity, UNICEF and WHO 10 lead, t￿rdInate and drive action on ob¢5ity globally) held a breakf&si m￿lAS, noied above. WORLD OBESITY FEDERATION TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 To launch ihe new World Obesity and RTI Inlernational global olxsiiy economic5 research. including a methodology for ¢al¢ulaiing irDpxi or ¢ost of iD&tion of continuing noi to adthrss obcsity valida*d by an advisory gtoup including World Bank and OECD, we ctrhosted a side eveni with ihe Dartish Minisrry of Foreign Affairs, UNICEF and with support from Novo NoTdi5k on 215t SeptcmE¢r. Thi5 eveni w&5 held on the side line5 of the 2022 UN GeTheral Assembly. explored the newly launched insight And analysis of the econorni¢ impact of oEesity with the help of high-profile experts in the health and obesity fields. The evenr w&% allended by over 70 people and included repre5entaiives from UNtCEF. the Health Finance In￿ltUtE the Wtsrld Economic FoTUTn. the World Bank. US and severa] other governmen￿ and civil socirty leaders. Youth Advotacy $upport: STOP and CO4REATE World 01*5ity continued its Work a5 a Consornium partner within Nfo European PTojeclS in 2022. CO£REATE and STOP arc boih rotntnittd to odtspting a lif¢ coutse approach to ass¢ssing th¢ dd¢rniinants, system-level drivers, and appropriate inierventions 10 address the childhood obesity epidemic across Europt: aTrJ provide imponant insights for our advocacy work. The WOF role ineludes global dissemihation. It has been a busy bui su¢¢essful year for the srop project, which came to an end in November 2022 after 4.5 years. We were involved in ￿Hne key Project outPU15 for ￿0p in 2022 with highlights inC1￿J1n& but noi lirnited to, Ihe following-. The release of a s Ihy 2022). The collaboration on a oint c￿1 10 aciion with partner EV projecrs. calling lor cffrf¢bve Foli¢y a¢iions to address physical inactiviry. unhralihy diets and sedentary behaviours. The Cfearion of for knowl¢dgc translation. and io act as a post-PToject cvidence b￿. The further developmeni of *Jvocacy resources OD the 'Healihv Voices ywth-f3¢ing site. Eveni$ and symposium& including ¥ joint syrnposiurn in Bn￿l& a stakeholder eveni in Ljubljana where World Obesity led a civil society session artd the firtal ronferen¢e in Rome. ial i&sue in OF*51 Review on childhrM)d d￿erni1Th￿nts (to coincide with World Obesity The CO-CREATE project h&5 now entered its final year. 2022 prod￿1ve. and hiBhli8ht5 include.. A CO-CREATE Y uth Confcrcnce in March 2022 totxplore in[￿vatIve Way5 10 C04Te3te polity solutiorts to obesity ivith young pwple. This event saw th¢ launch of proj￿( d(Kum¢n13ry. -Yo reatin veni ehildh , at)d the C lar*i CO-CREATE youth delegaies joined the lthtemaiional Sc55ion in Serbia in MaT¢h. Too15 d¢v¢lop¢d through thr wojccl, ¢.g. the Dialogue F¢)Tum Tool, wer¢ utilis¢d varioLtS S¢ttithgs. The Rl HIN dai were further piomoi¢d in research and civil society Sr￿eres. Further ¢(pn¢nt added to the Healthy Voices website, including new vi Research and youih represenwives attended iniernaiiotha] eonfertrtces such &s ICO (a LL). ECO and the WHO Euro Health & Wellbein rum r r Youth. ostum eveni on sharin8 lessons leamr ￿ obesity was held in Brussels in June, alongside three EV ProJ￿IS {STOP, The Joini Action (JAI Besi-ReMaP and JPI PENI. oint ivorksho wilh oini 5vm World Obesity Day On 4 March 2022. Ihe global 0tr*sity commuThiry came together ro mark World Obesity Day {WODI with a simple message thai -Everybody Needs to Aci, io address obesity and its eaijses. WORLD OBESITY FEDERATION TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 WOD 2022 soughtto build on ihe momentum of 202I's Evw Bodv Needs Everybody, ¢ampaignand ¢ement 4 March as a global day of action. It aimed tomake a stren8th of regional differerKe5. ern￿wering member5 and building a 5en5e of solidarity. The 2022 campaign w&s highly 5UCCC55ful. engaging and rnobilising meME¢￿ civil wiety organisations. and individuals in acrion in over 65 countries around the world. and cemented ihe role of World Obesity Day as a major event in ihe global obesity calendar. In (ktgbcr 2020. the Global Advisory Group (GAG} was fotmed as a Yeering committee from diverse geographies represeniing organisaiion5 engaged in managemeThL treatrneni and preveniion. as well as paiieoi advo¢*es. The varied, often ¢Onlras¢ing feedback from the gTOUP relnf0T￿d the n¢¢d for a flexible campaign would resonaLe in different ontexts. The GAG and WOF agreed a theme of '"Every1￿¥ Need5 to Aci. for its message of unity and common purpose, whi15t a150 acting as a call to action for both individuals and groups. In ￿dIllon to ihe publication of the World 0￿siry Atl4 WOF also launthed a Call to &¢itsn letter for World Obesity Day which over 200 patient% academici health professionals and civil society organisations signed- making an open call 10 Healih MinisitTS for a Global Aciion Plan on Obesity ro be developed, and demwded strong, bold. integrdted nd ¢omprthensive action ort obesity, wi¢h people at the heart of actions io ￿ implemented. Convening obesity stakeholders globalty The Intemaiional Congress on Obesity is World Obesity's flaEthip congres5. held every 2 year5. This year the eveni took place in Melbourne. Australia from 18-22 October. Since 2020. World Oi*sity tUTned to virtual events athd webinars at a time when people could noi Safely convene in person. This attraC￿d a global audience. reaching many people (h￿ we may not have h&1 ihe tspportuThity ¢0 share inforniation iyiih pr¢Yiously. Howevei, with the opportunity io mtti in person in Melbourne. wc wert delighied 10 51111 be able lo reach thi5 glo￿ audicnrc. with over lTr)O delegates from 62 countries attendin& World Obesiiy ¢ollaboTa¢ed with local members the AuSts￿lan & New 7￿lartd Obesity Society (ANZOS) and the Asia Oceania Associ￿lOn for the Swdy of Obesiry (AOASO). There were many research projects. abstrxls and S¢udi¢s presented at ihe conRrw with total poienlial media reach of over 5 billion. As a congress represeThiing the region in which more ihan &) p¢rc¢nt of the world'5 population r¢sid¢5, ICO on¢¢ again shin¢d a light on the true glow obesiiy challen8e and will coniinue to do so in comin8 Ye￿ including wilh our next ICO in Sao Paulo in 2￿14. Training and building cgpacity in obesity During 2022 World Obesity has supported mcmbers with n￿lon￿l advota¢y 2nd uThle￿tandIng of the global obesity policy landscape. Amongst other aciiviiies, this has included live vim￿1 Q&A 5es5ion5 before and after Ihe World Health As5ernbly. country briefiTrgs for meM￿r5 iTh COUDtri¢s whi¢h have put themselves f(wward as frontiunners of th¢ WHO Accele￿10￿ Plan. factsheets OTh ihe nei¥ WHO Recommendaiions, support ￿ atsend WHO Regional Commillte Meetings and tetnploie ktt¢TS to en¢ournge ¢ngagemerti with theit Governmen15. As part of the Global Obesjry Coalition. World Obesiiy a150 ran a virtual session for civil 50ci¢ty and pyople ivith lived expcrienrc to inforni thejn of the new WHO recommendations and PTovide inpui io some of ihe relevant pillars of ihe Acceleration Plan ahead of adopiioTh. Amongst other actiVLiies, this h&s included live virtual Q&A 5e55ions before and after the World Healih Assembly, country briefings for members irt ¢oviitties which have ptst themselve5 forward &s frontrunners of rhe WHO Acceleration Plan. factsheets on the new WHO Rtcommendarions. support to auend WHO Regional Cornmittee Me¢iings and *mplate lett¢rs LO en¢oLtra8e engagemeni with their GOvernfflen￿ A5 pan of the Global Obesity WORLD OBESITY FEDERATION TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 Coalition, World Obesity also rart o virttAf session for civil srKiery and people with lived experience ro irtfwm them of the new WHO re¢omrnendaiion5 and proviik input to some of the rtlevani pillan of the Accelerdtion Plan ahead of adoption. CIiDical Educatlrjn (SCOPE) 7,728 new us¢r accottnis were created in 2022, ofwhi¢h 5,902 logg¢d in * le&st once. INoLe'. accounts are ¢reat¢d for all attendees of SCOPE Ac¢r¢dited COLryS, of which a portion will noi Subsequently engag¢.) A lotal of 597 healih professionals betarn¢ SCOPE Certified in 2022. an incrcasc on thc prrvious year. +247 100 •31 •32 •38 •si 14 16 2017 20 20 2022 20 -100 -200 In addition to ilb)se who ¢¢rtified for the fir51 lime. 292 existing SCOPE Qrtif*d HCPS renewed ih¢ir certification in 2022. Two modules on NAFLDNASH on obesity were relta5ed ￿ free supplemtntary m¢yJules in December 2022. The modtsles have been professiona]ly translaied into Spanish, French and Portuguese. A module h&$ been developed on obesiiv and chronic kidney dise￿. auihored by Dr Matthew W¢ir IAustr4iial. This modul¢ provides an overview of ¢hTOlli¢ kidnev dis¢as¢ ICKDI artd its It]￿lOnship with obesity. At the time of Wrilith& the modult is teing finalised aDd will b¢ mad¢ available via SCOPE E-Lvarning imminently. The module will also be professionally translated into Spanish. French and Portuguese. The SCOPE Examination finalised with collabordiion from the clinic￿ Care Cornmillee members and other inicrnaiional 06e5iiy eX￿rtS ond is now live on the SCOPE plaifonn. The SCOPE Examination h&$ ken divided into a) Core Exam and bl four supplementary exams. This allo%*s learners to spe¢ialise in a topit of iheir choice. Succe$5ful completion of the Cotc Exam and one supplementary exam will becom¢ a requirement of SCOPE Cenification from I st April 2023. The pass mark for each exam will be 80%. Ca[￿ldateS will be Riven 2 hours 10 complete the Core Exam a￿1 50 minutcs io fOtnpl¢te their chosen supplementsry Lyam. WORLD OBESITY FEDERATION TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 SCOPE l¢•dership prngrnmme Following a two-year delay due to the cov1￿19 wd￿1¢. thr fiT5t SCOPE L¢adership col¥)rt complei¢d ihe programme in 2022. Dr Sieven Soo HuatTeoh {Malaysia).. Dr Sue Kenneally (UKI, DrChin¢du Anthony Iwu (Nigeria), Dr Lulz F¢llipe Carvalho Viola (Brazill, and Dr Michael Crotty (Ireland) began their trnining ivith a fjve-day tsbesity medi¢ine PTeceplorship 4t Clevel&nd Clini¢ in Clevelan¢L Ohio USA with Dt Scott Buisch. They then anended a workshop in Melboume. AuStr￿la delivtted by Prof. Louise Baur, Prof Nick Finer, Johanna Ra15ron. ar￿ Dr Scott Butsch. The panicipant5 will be requir￿ to provide a rep￿rt on l￿W ihey have di$s￿nI￿al¢d knowkdg¢ on obesity medicine and management in ih¢iT lo¢al ¢ommunilies and will also b¢ required to rteruit *Jdilional health professionals to take SCOPE iraining and become SCOPE Certified. A second round ol Ihe Leadership Progrdmme is planned for 2023, subject to Securing funding. SCOPE sel￿1$ - the live corn￿ent of the SCOPE progrdmme- ￿£0MMenCed 0$ in-person events in 2022 after being held wirtually for years due io the pandemic. The acclaimed course on obesity maThagemeni was delivered i several regions of the world and Saw many profe5siona15 - including Cardiologis￿ GP& surgeon& dieti¢ian& and nutritionists- come together io shore knowledge on obesity managem¢nL. Our thffe SCOPE S¢hool$ ir) 2022 saw over250 delegates and fxulty join from 36 couniries and were htld in countrie5 Ihat were Cither part of the World Obcskty strate￿ and activities or pari of the WHO Aeeeleraiion Plan. Each of our SCOPE Schools were nLn solety by World Obesity With funding from Novo NoTdi5k andTEVA Pharnaceuiicals, which enabled us to reach vast and diver5c audience5 from across the globe and increase ihe brand awareness of SCOPE. SCOPESchool Dubai. Saiurdoy 2&hJ(7nuury 2022 aldressed the Tising levels of obesity in the MENA region. A5well &$ an excellent group 0132 delegate5. 16 scholarships weTt award￿ lor this event. SCOPE School Melbourne. Monday 17ih Ociober 2022 was organised in conjunction with the International Cortgress of Obesity held the same week. 70 delegates joined io learn abo￿ clinical approaches to prevenrion. including treatmenr barriers and strategies to ensure durbble btnefits fty patients living wilh ottsity. SCOPE School Ckile. Frido 25ih Safyrdoy 2thh November 2022 was themed 'Obesity Management.. An iopathogenic muliidi5ciplinary appToxh-" and had over 120 attend￿$. C¥lf and Lebanon RetommendatiOm5 and MENA wtsrking Since 2019. World ObEsity have been w0￿1ng regional experts to f¥ilitrte the dev¢lopnent and implementation of regional recommendations for the treatment and rnanagemeni of aduli obesity. The first phase of this project was the co-develowneni of th¢r¢¢omm¢ndations by th¢'Gulf attd Lebanon Expert GTOUP, and World Obesity. The recommend￿lOnS report was launched ￿ the virtual SCOPE School in October 2020. Following the launch of the recommendations. World Obesiry worked with each couniry to hold a local workshop to discus5 ihe implernentalion of the recornmendations and the next #eps. In 2021, workshops were held for Saudi Arabi UAE and Q&tar. In 2022, workthops were held for Oman. Bahrdin and Lebanon. li w&s agreed thai for Kuwail, SCOPE S¢hool s¢holarships would be al￿3rded in lieu of a workshop. An end.of.PToje¢i meeting was held on 25th March in Dubai. During this mee(in& the io date w&s reviewed and potential ne.¥1 step5 were discussed. Ai ihe meeting-. the group di%usscd the potcnlial of a ￿gIonal obEsity 05s0ciation. There art significanl parts of the wodd th& are nol represenied by a regiortal 8SSO¢iaiion. In the Gulf and Lebanon gion, colleaglles have expressed inieresi irt seiiing up a regional obesity organisaiion and have approached World Obesity io supporr ihis. Given the complexity and importarKe of 5ukeholdtr engagement. a Careful process has been WORLD OBESITY FEDERATION TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 established in pannership with MENA colleagues to siart with a"MENA Regional Workin8 Group" 15 a first step. This Working Group wll be tysked with setting up th¢ asso¢i*ion and will reF￿rt io World Oi*siry's Board on its progTess. The Working Group was established in November 2022 and eleaed Dr Sara Suliman &$ its Chair and Dr EbaaAI Ozairi &$ its Co-chair. Iniiial members of the Working Group includ¢ peopl¢ from the R¢¢ommeodaLions Expert Group as well a5 World Obesity members from the MENA region. It is expectrd that ihis Working Group will expand io be truly represeniative of the MENA ￿gIOn in duc cou￿. The Working Group 15 due to meet in carly QI 2023 to finalise its Tenns of Reference. Collecting and disseminating knowledge on obesity JourttaL8 World Obesity publishes four scientific. peer.re¥iewed journals. each fwusing on a diffcrrnt area of obesity research.. SyS*mAtic reviews. paediathc5. clinical trcatmcnt. and science and practLce. The journa]s providean excelleni resource for those in the obesity field and rrise ihe sthnding and repu&tion of World Obesity. The rable below show5 the impaci of World Ol￿s1ry's ihree subs¢TipLioD-based J￿rne1$ in ￿¢¢￿1 years.. 2017 7.880 2018 8.483 2019 8.192 2020 7.310 2021 2022 10.867 Obesity Reviews Facior Pediatric Factor Clirtical Obesity (Predi¢t¢d act Factor (Impa Obesity (Impact J.400 3980 3.713 3.429 3.910 1.65 1.55 2.529 2.993 Obesity Reviews ¢ortlinued io be ihe highesi Tanked obesity j¢)urnal by Imw Facior and was the ninth highest ranked in the Endocrinology & Metabolism field {sourte." Clarivatt Journal Citation Report5). Twelvt 51andard i55U¢5 of the journal were published Ihroughoui 2022. in addiiion u) 2 supplem¢nw issues. David York skpp¢d down 8ft¢r I l y¢ars a5 Ediior in Chief and Prof Brian Oldfield became Eic in JLtne 2022_ Twelve issues of Pediairic Obesity were published in 2022. Pediatric Obrsity wa5 the 27th highesl-rankcd journal out of 130 in th¢ field of PcdiatTiCS {sourrc.' Clari￿t Journal Ciwion Rep)rts). Six issues of Clinical Obesity were published ihrou8houi the year. in addition ¢0 the ¢ornpilaiion issue of COVID-19 5sqrch %vhich continue5 to be added io. The journal published numernus widely cited lludies on COVID-19. increasing its article downloads. Clinical Obesiiy Nvill receive its first Impacr Fauor in the surnmer of 2023. Nick FineT S*pped down a5 EdiioT-in-Chief in June 2022 making way for Professor Shahrad Taheri. Obesity Science and Practice. the open ￿(¢5$ journaj t￿owned wilh The Obesiry Society. published six i55ues throughout ihe year. We anticipate th￿ the journal will receiv¢ its fjrm Imp•¢i faaor in th¢ SLLmm¢r of2023. Podcasts W(>rld Obesity launched a new podrd51 serie& Unltam 10 Leam, produced by ihe'"'The Podcasr Guys" beiween January and Ociober 2022. Th¢ podcast is available LO stream and download on Swjtify, Apple Pod¢asts, Pod¢as¢ Addict, Audible. and Player FM. The primary tsrgei audience 15 medical Students who may noi have time 10 interact with Ihe broader SCOPE progrdmme, but had a ffluch wider audience for anyone wanting ro know more abouT ob¢5iry. The 10 WORLD OBESITY FEDERATION TRUSTEES REPORT FOR THE YEAR ENDED31 DECgMBER2022 podc￿1 was in iht top three m05[ downloaded obesity ￿￿ca￿S globally. A second series of the wdc45t is planned for 2023. subject to xcuring funding. Glob•l Obesity Obser¥*iory During 2022. the Glo￿ Obesity Observ*thy had severnl key d¢v¢lopm¢nts and saw another signific￿1 in¢reas¢ in usage. These developments included: Comprehet)sive global data UF*Jaies Prc5entstion maps- key maps updated and available for doi*nload Economics se¢tion- expanded to intlude 161 tourtlries Economics reports Policy reports Coni¢xfual factor rewrt Cards Work to update the dara within ihe darab&sc 15 continuous. Over the course of 2021 the data team addcd > updat from > 90 countries_ The large ¢rOSS+nation￿ COSI survey data for 2019 were a19) imported. As part of an earlier project funded by a Eurn[￿L Union ormiing grani. World Obesity w&s committed 10 providing several grdphics in all offjcial EU language& To m&ximi5e u5abiliry. m05[ of the website ha5 been translated. E¢onomie Impx¢t of Ob¢sity Since September 2019, World Obesity has been working with ihe Research Triangle Institute (RTII Jnternationai to mprove the quality, wmparability, and communicability of the ec4)ftornic evidence on the impaci of overweighi and tsbesity. Before 2021. World OE¢sity and RTI creaied a Sci￿11r1( commi¢¢¢e {th¢ 'w5t of obr5ity advisotv gtOUP' ICOOAGII with representation from the World BanK Imperial Collrye London, OECD and other5 to provide an advisory and oversight function. In 2021, the flrst a¢ademi¢ manuscripi frr)m this proje¢t was published in BMJ lobal Health. This paper. "Ecom)mie impacis of ovenveighi and obesiry.. curreni ondfwure es1imaie5for eighf counirses". Ivos well received and had on att¢O¢ion s¢ore of 353 (as of 21# tk¢emb¢r, 20221 The second academic manuscript from this project was published in BMJ Global Healih in Stpiember 2022. This pap¢r.':Economsc impac15 ofovenweighi andobesity" currenl andfyiure e51imalesfor 161 couniries w&$ also well received and had an atteniion score of 309 {a5 of 21° December 20221. Noiable coverage of ihe paper in¢ludes ￿F . The Manila Tim and P lilico. Charitable objectives of World Obesity World Obesity is regimered in the Unii¢d Kinodom. World Obesity's charirable objcciive5 arc "Io Froinoie the preservation andproleciion ofhealih and reliefofsi¢kne$5for the publi¢ benefil in ihefield ofobesity lis reloied disorders by (i) promoiing rese(vck ihe d￿Se￿i￿(vio￿ of ihe re$￿ts of such research. and vxchtsnge of s¢ienlific informtsiion ihe field of obesity internf31iopwlly. (li) developing a deeFer undersionding of how io ochieve and mainiain o healihy bthJJweigkn. and apHlpreveniing obesity ils reluied condiiion5 by ihose engaged in ihe of ob¢$ity, heolihcore Profe￿I¢￿￿1S, healih reloted or8ortisoii0￿, goverKme￿5 and rhe iniernalional cotnmuniiv" WORLD OBESITY FEDERATION TRUSTEES REPORT FOR THE YEAR ENDED31 DECEMBER 2022 Public benefit World Obe$ity'S aciivilies Continue io giyc idcnlifiable benefits io thc public. The tnJst¢C5 confirn) that they have complied with duty under section 17 olthe Charities Aci 2011 to have due regard to the Charity Commission's genero1 guidance on public benefit and seek io meet World OE¢siry'5 charitable pUr￿)se5 in follo￿ng its objeciives. Structure? governance and management Th¢ Try$ttts {BoArd of Trn$i¢¢$ The direaors of the company are 0150 tsus*es of the ¢harity for Lhe purp)se ofchaTity law, and. under the Articles of Association, are also known as members of the Board ofTrustees_ The President-Ele¢i isele¢ted by the Generdl Council to serve a *mi of six years in total. two years as President-EI¢c4 h¥0 y¢ars&s Presid¢rttand tW(py¢ats as Past Presid¢ni. The Tr¢a5urer 15 ¢ltcied by ihe General Council io hold offkct for ￿0 years which can ￿ renewed for ￿rther iern15 or two years. The Vice.Presidertts foreach region art elected by their rtspcctive regional bodies. When a new trustee 1$ appobnted. thc charity will wovide a copy of the Trustee5 Pack which includes infornaiion on.. • role and responsibilities of a irustee., mission and objtctives of the organisation. lesal status artd 8overnan¢e- organisaiional strnciurt and staffin&" finance including expense clairn rules- . Memordndum and Arricles of Asso¢iaiiort Tht Charity's current Boatd is piesently Comprised of 13 members though the Cap will be lifted to deliver on the full ommitmenls of the slrdiegic plan. The Board is re5p)nsiblc for the strategic direction and policies of the charity &5 delegated by the General Council. The Board of TrU￿teS holds regular meetings and teleconference calls to discuss relevant issues and make final decision5 10 ked back ro the sub-committee5 and ts5k forees. Relevant senior staff mem￿r5 are inviied io allend certain mttiings in order w fxiliiate oper&ional details. The Btsard ofTru51tt% iviih support from ihe relevan[5u￿cornMI￿ttS. considers organi5aiional riskthai World Obesity may faee, the strategic p)sition and any difficulti¢s thr organi5aiion may hav¢ in ￿hleVing its goal5. Ctneral Countil The Geneial Council is the 8oveTning b¢dy of World Obesity. Members of World Obesity are entitled to send one r¢pr¢senlative per memberorgani5ation to attend general meaings personally or by proxy, and io vote on behalfof their organisaiion. Nomirtatiotts Comthittet The NoTninations Comrnittee consist5 of the Prcsideni. Ihc Prc5ident-Ele£L the Pasi-Presideni and Ihret co-oplcd members. The Nominations CommiNee manages the nominaiion process of ihe Ptesideni-Elect. The Nominations Committee reports diTe¢ily ¢0 the Board of Trustees. Financt Commitit¢ The Finance Comrniitee collate5 the yearly budgeis for approval by the Bo*d ofTrustees and moniiors th¢ p¢rfes or 16 WORLD OBESITY FEDERATION TRUSTEES REPORT FOR THE YEAR ENDEDJI DECEMBER 2022 apparent material mis5th1emenL5, we are required w deterniine whetherthi5 gives ris¢ io a maierial missiatem¢ni in the financial 5taiemenis themselve& If. on ihe Work we have rKrfomed. we conclude that there is a material missra*Tnenl of this other informaiion. w¢ ar¢ r￿uIred ￿ Teport that fad. We have r)othing ¢0 Teport in this Tegard. Opinions 011 Other matter5 prexribed by the Compxryies Art 2006 In our opinion, b&sed ￿ the WO￿ undertaken in the course of the audit: the inforniaiion given in ihe Report of the Truytts for the financial year forwhi¢h the fin*¢ial sta￿MentS are prepared is ¢onsisknit with the financial sthtcTnents' and the Report of the Trustees h&$ tr*en prepared in accordance WiLh applicable legal r4uiremenL Matttrs on whlch we rtqth6red to rtptsrt by txttptiott In the light of the knowledge and understtnding of the charitsble comwy and ils environmeni obtained in the C￿TSe of the audi( we have not idtniifJ¢d material mis5￿eMenls in Ihe Repon of the Trustee5. We hav¢ nothing to reTX>rt in respect of the following mauers where the Companies Act 2(M)6 requires us to reFth to you if, in our opinion= adequate accounting rewds have not been kept orretums*lequat¢ forouraudit havenoi tttn received frorn branches noi visiied by us. or the financial szatements are noi in agreement wilh the ac£ouniing records and returns. or certain disclosures of twstt¢s' remuneration specified by law are noi mwk,. or we have noi received all the inforn)atLon and explanaiions we reqtsire for our audit. OT the trustees were thot entitled 10 take advantage of thc ynall tompanies exemption from the re4uiremeni to prepare a Straie8ic Rcpffi or in preparkn8 the Report of the Trusttts. Re5P0115ibilities of trustees As explained more fully in the Staitment of Tn￿te¢s, Responsibilities, Ihe t￿￿t¢S (who are also the directors of the charirable company for the PUTpose5 of company law) are ￿sponsible for iht prtpamion of the financial siatemen and for being satisfied that they give a ttue and fair view. and for such itsterna] control &$ the irnstees detemine Is neCe￿ry to enable Ihe preparation of financial st￿ements th￿ are free from material mis51atemeni. wh￿h¢r dLte io fraud 01 error. In preparing the financial statements, Ihe tswstee5 are resrxytsible for assessing th¢ eharithble company's abtlity io continue as a going concern, di%losing. as applicable. malteT5 relat¢d to going wnc¢m and using ¢h¢ going conr¢rn basi5 of accounting unless the tTUSittS either intend to liquidate the chariiable company orto Cel￿ operarions. or have no realisii¢ altemaiive but to do $0. Our rtspon$lbllitl¢s for th¢ #ydit of th¢ fi•*•¢i*l stxt¢m¢•ts Our objectives are 10 obtsin reasonable wurance about ivhether the financial aaiement$ &s a whole are free from material rni55talement. whether due to frwd or error. and to Issue a Rcpon of lh¢ Independent Auditors that includes our opinion. Re&wnable assurance is a high level of &swrance, but is wt a guarantee that audit condutted irt o¢cordance wilh JSAS {UK) will alivays a rnateriaj mi5sthiemenr when it CX15ts. Mi5Statemenrs can arise from fraud OT error and are considered materiol if, individually or in the aggre￿Ie, they cwld reas￿ab]Y be expected io influence ihe e¢onomic decisions of users ￿k¢￿ on ihe basis of these financial statements. The extent lo which our procedures are capable of detectin8 INegulariiie& including fra¢Jd is detailtd btlow.. 17 WORLD OBESITY FEDERATION AUDITORS REPORT FOR THE YEAR ENDED31 DECEMBER2022 Identify and &ssess the risk of m8*ria] misststement of the financial 5taiements. whether due lo frnud or crror. design and perforni audit procedurcs rcsp)nsiYc io ¢lKss¢ risk& and obtain audit evidente that is suffi¢ie*t and appropriate to provide a IMSiS for (Ajr opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one Tesulring from error. fraud may involve collusion, forgery. inientional omission misreprcsentaiions or the override of iniernal control. Obtain an tsndeTStat¥Ain8 of in*rnal c(Jntrol rtlevani io the audit in order to de5i8n audit procedwes that are appropriate in the CiTcumstanccs. but T￿1 for the purposes of expressing an opinion on the effe¢iiveness of th¢ company's in¢emal control. - Evaluate the appropriateness of accounting policies usvj and the Teasonabl¢ness of a¢couniing estim￿e$ a￿￿ the relared di5c105Ufes made by the directors. - Conclude on the approprÉateness of the direuorf use of the goingconcern ba%15 of accounting #nd. based on the audit evidence obtained. whether a fflaterial uncertainty exists related ¢0 event or condilions that may cast Significani doubt on the company'sabiliry ￿ continue &sa goingconcern. If weconcludeihai a rnalerial unccrtainty ex15ts, we are required to drdw a¢t¢ntion in our audiror5 reporl ¢0 the rrlated disclosure irt the financial stsiements or. if such disclosures art inadequ￿t io modify our opinion. Our conclusion5 are based on the audit evidence obtained up to the dao of our audiÈorfs report. However, futyr¢ evthis or conditions may cause ihe company to ce&8e to continue as a going concern. Evaluate the overall prtseniatiorb. 5trucwre and contrnt of the financial staternen￿ in¢ludiDg the disclosures, and whether the finaD¢ia] staomenLS ￿p￿¢sent th¢ uod¢rlying tsansaaions and evenLS in a manner that achieves fair preseotstiot). A further des¢ription of our rtsponsibiliti {81,782) {1,059,613) 1007 580 21 WORLD OBESITY FEDERATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED31 DECEMBER2O22 ACCOUNTINC POLICIES Basi$ of *ceouuting The financial 5uremeThts of the charithble company. which is a public benefit entity under FRS 102. have been prepared in accordance wilh the Charities SORP (FRS 1021'A¢¢ouThling and Reporting by Charities= Statemeni of Re¢ommended Pra¢iice applicable io charities preparing their accounts in accordance with the Financial Reporting Standard applicable in ihe UK and Republic ofirtland {FRS 1021 (effective l January 20191.. Financial Reporting SiandaTd 102'The FiT￿l¢la1 Rep)rting Standard appli¢abl¢ in the UK and Republi¢ of Irelan¢ and the Compani¢5 Aci 21M)6. The fmancial siatemenis have been prepared under the hisrorical cost convention. The rEPOrting currency for the financial 5tatemcnts is GBP. b) Intomt resourtts Don4¢ion$ gran1$ Income frorn dOn￿lonS and grants are included in incoming resour￿ when these tre receivable except as follows.. When donor5 specify thai donations and grdnts given to the charity must be used in fu￿re accounting PEriod4 thc in¢otEJ¢ is dtfrrrrd until thos¢ PfrilKIs. When donors im¥M)se condiliortswhich have to ￿ fijlfilled before the charity becomes entiiled to use such income, the income is deferred and not included in incoming resou￿ until the pre-condition$ for use have been meL When donor5 specify that doDations and grdnts are for particular restricted pury￿se$, which do not amouni to pre-condiiions Tegarding eniitlemeni. Ihis income is included in incoming re50urce5 of restricted fijnds when Teceivable. Membership dues, *dvertising and publishing royaJtie5 Income from membership dues: advertising and publishirtg myalties are irKluded in tht SOFA whtn the charity is legally entitled to the in¢ome and the amount Can be quantified Teasonable accu￿y. Investment ltt¢oth¢ Investrnent income, including inleT¢51 receivable. is includcd %vhen re¢eivable by the ¢harity. Proje¢i lth¢om¢ Income from projects is Tecogni5ed on an accruals basis as the work on that proj¢rl progTe55e5. Rcsourtt$ ¢xptnded Resources expended are included in Ihe SOFA on an accrua15 b&si& Certain eypendiwre is directly attributable io specific auiviiies and been included in those cosi categories. Shared and indirect costs aTe apportioned on the basis of staff tirne and th¢ number of fvll.time ¢quiv4lenL Costs ivhich are allribuiable to more than one aciiviiy, are apFonioned xr055cosi ￿￿orIeS on the basis oran esiimai¢ of the proportion of lime spent by 514ff ort those aciivities. Fundraising costs are ih05e costs incurred in seeking voluntary Contri￿￿10n5 and publicity costs &8￿CIated with raising the profile of the ch¥rity. Governance costs are ihose incuned in cortnectiort iyiih enablin8 ihe companv 10 comply with external regularion. constitution and sthtutory requirements and in providing sUp￿rt 10 the irusiees in the discharge of ¢heir statutory duiies. 22 WORLD OBESITY FEDERATION NOTES TO THE FINANCIAL STATEMEf4TS FOR THE YEAR ENDED 31 DECEMBER 2022 ACCOUP4TING POLICILS (to*ti*wed) d} Tangible fixed assets All assets ptsrch&sed for over £350 wll be ¢8pitslised. D¢preciation is provided on all iangible fiyed &ssets at rates calculated io write off the cosi of each &55et over its ex￿ed useful ecorK)mic lifr at the following Tale5: Fixiures, fillings and equipment Computer equiprneni 25% & 33% redLLcing balance 25% & 33% rethlcing balarKe Investments Investmenis are5(ated ￿ marketvalue ￿ the b￿anc* sh¢eidaie. The SOFA inc1￿Je$thtn¢1%ai￿ and1055esar15ing on revaluations and disposal$ throughout the year. PeDsions The ¢haTity O￿tateS a defin¢d ¢onttibution scheme for th¢ benefit of its employees. The ¢osts of ￿￿tributIOnS are char8td to the income and expenditure account in the year they are payablt. Finante and operating k*5e5 Rentals payable under operatin8 lew are ¢harges to the SOFA &$ incurrtd over the t¢rTn of the lease. b) Foreign eurttnde$ Transactions in foreign currencies are recorded * the ra¢ Tuling ai the dale of ihe transa¢¢ion. Morteiary assets and liabiliiies are reiran51aied ai the ratc of exdwjge ruling ￿ the balance sheet date. All differencts are iaken ro the SOFA. Fund ac¢ouDtiDg General funds are unrestricted futhjs which are av&lable for use ai the dLSCmiOn of ihe Trusiees in furtherance of the gtneral obj¢ctivcs of the company and which have noi been dc5igna¢¢d for otheT PUIFX)ses. Designated fitnds comprise unreyricied fimds ihat have beert set &side by the Trns*es forpani¢ular purposes. The aim and use of tach de5ignai¢d fund is Sei oui in ihe nore5 10 the finaThcial S￿ern¢n Resiricied funds are fundswhi¢h are to be used in a¢¢ordan¢e wilh spe¢ifi¢ Ttstrictions IMF￿ by donorswhi¢h have been raised by iht company for particular p￿r[￿e$. The cosi of rdising and admini￿trIng such fund5 are charged againsi the specific fund. The aim And use of each restricted fund is $¢1 Out ID the notes to the financial staterneDiS. i) Critit#l Accounting Judgements and Key Sourtts •f Estim*tioD Untertai*ty In the application of ihe Charity's a¢¢ouniing policies which are described at*)we, trustees are required ¢0 make judgements. e5timate5 and a5sumpiion5 about Ihe ca￿yIng values of assas and liabiliiie5 that are not readily apparent frorn oiher 50urces. The estimates and underlying &wmpiion5 are on higwca] experierKe and other factors thai are considered io be relevant. Actual Te5ults may diffcr frorn th¢5e esiitnaies. The estimates and uod¢rfying assumpii¢M5 are review¢d on an on8oinE basis. Revisions io accouniing estimaies are r¢cognis¢d in Ihe period in ivhich the eslimal¢ i5 revised if ihe revision affects oThly that period. or in the period of revision and fvtu periods if the revision affects tK)th Cu￿t￿l and future periods. The key sources olesibmation uncertainty that have a significant effect on the amounts ttcognised in the financial siaiemenls are des¢riLxd below: Depreciation Assets are written down over their es¢imated useful lives. Tr actual lives of the &s5ets m&y differ from those estimates. The lives ofihe assets are kept under review and adjuyed &$ appropri&e. 23 WORLD OBESITY FEDERATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 VOLUNTAR Y INCOME Restricted Fullds U•Te5tritted FuDd5 Totsl funds 2022 To¢#1 funds 2021 DonatlOn5 113.955 113.955 60.132 113.955 £113,955 £60.132 ACTIVITIES FOR GENERATINC FUPIDS Restritted Fun UDre5tricted Tfjtil funds FuDds 2022 Total funds 2021 Publishing royalties Other incom¢ 160.045 166.976 160,04S 166,976 277,195 £327,021 £327.02] £277.197 TOTAL RESOURCES EXPENDED Staff Costs Direct Costs Support Costs 2022 Tot¥1 c￿ts 2022 Total Costs 2021 Membership Policy Education Research Voluntary income 14.647 78.042 245.546 300,109 158.457 2,375 140.952 539.685 187.933 183.403 20.079 40,157 140.550 140.550 60.236 37.101 259,151 925.781 628,592 402,096 47,570 29),700 1,101.571 682,864 451,S49 £796.801 £1.054.348 £401.572 £2.252.72l £2.574.254 SUPPORT COSTS COMPRISE OF: Governantt Costs SlatfC05ts Other Costs Total Costs 2022 To¢*1 Costs 2021 mem￿TShip Policy Education RtseaT¢h Voluntary Income 9.410 18.819 65.866 65,866 28.229 1.36i 2.726 9,542 9,542 4.089 9,3(k5 18,612 6).142 6),142 27.918 20,079 40.157 140,550 140,550 60,236 26,421 52.842 232,504 132,105 84.546 £188.190 £27.262 £186.120 £401,572 £528,418 24 WORLDOBESITY FEDERATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR £NDED31 DECEMBER 2022 NET INCOMINC RESOURCES FOR THE YEAR 2022 2021 This is stated after eharging: D¢pr¢ciation Loss on disposal of fLxed wets Auditors r¢mun¢Talion Operatirtg lew rentaJs- Lartd and buildings Oiher 72(X) 3,384 6.324 63,573 19,623 During ihe yvdr. no TNsttcs received any benefits in kind (2021- £Nil). During Ihe year, no frusiee re¢eiv¢d r¢imbursemeni of eXp¢￿S (2021-£I5.031). STAFFCOSTS 2022 2021 Stsff costs were as follows: Wages and salaries Social security ¢OSts Pension costs 698,965 77.999 58.166 688,184 75.638 61,386 £83i.130 £82i208 The number of employees whose emolLfft)ents fell wthin the followirtg b￿d$ was". 2022 2021 £60,￿)0- £70,IKK) £70,1￿. £80.IYYJ £80,IMM). £￿>.1mM) The avera8e number of ¢mploye¢s during 2022 was as follow$'. N•mber Number Charity obj¢¢tives and pioje¢ts ¢rnling aciivity Fundrdising and publicity Management and administration 15 16 TAXATION The eharitsble comparty is ex¢mpi from Corporati￿ rax as all its income is thari¢•ble ond is opplied forchaTitrbl¢ PUTPOS¢S. 25 WORLD OBESITY FEDERATION NOTES TO THE FINAIYCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 TANGIBLE FIXED ASSETS and Computer C05t At l January 2022 Additions Di5P05al 44.348 9,172 {28.232) At 31 December 2022 25,288 Deprec12tioo At l January 2022 Charge far the year Disposal 3),424 7.21YJ (24.849) At 31 Dttember 2022 17.775 Net Book Value Ai 31 December 2022 £8.924 At 31 December 2021 £7.513 DEBTORS 2022 11121 Du¢ within y¢*r Trade debtors PrepayTnents artd accrued income Orher debior5 48.855 302,538 350.6(W) 293.459 £351 J93 £644,065 26 WORLD OBESITY FEDERATION NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JI DECEMBER 2022 io. CREDITORS: amounts falling due within oDe year 2022 2021 Trade creditors Social securiLy and other t&xe5 82,689 21.233 20.444 8.Oi3 363.283 51,288 19.899 63,392 7,031 1.590.028 VAT Other creditors Accruals and deferred income (see below) £495.702 £1.731,638 Pension contribulions totslling £6.304 (2021.. £5,830) wer¢ payable ai the year end and are included within other rreditor5. DEFERED INCOME Z022 2021 Amounts brought fomrd Released in the year Deferred during the year 1,570,251 (1.570,251} 290,620 2,414,583 (2.414.583) 1.570.251 Balance as at 31 December 2022 £290,620 £l,i70,25I Charity deferred income of £290.620 related ￿ income rtteived in 2022 in ￿lw8n¢t of pDjeets and fuiure coThferences. STATEMEf4T OF FUNDS ri¢t¢d F EUproJects.' This part of the resiTiCted funds is re¢￿Ved from iht EU Commission for carying OLrt reSCa￿h related EU proje￿$. Through colltGting obcsity r¢lattd inftsrniation artd analysis, the projects a￿151 the policy makers throughout Europe to implement appri>priaie obesity s[￿egle5. EU nonnally only provides partia] funding for ihe projttts iherefore the remaining balances are ¢overtd by ihe World Obesity Feder*iort'S general fund8. SUMMARY OF FUNDS Brollght Forward Intoming Rt50urc¢s ReSou￿t$ Esptndtd Transfers inl(out) C4rrR¢d Fonvgrd Unr¢stric*d Funds 1.114.184 2,043.481 (1025,210) (8.8891 1,123,566 Resiricled Fund5 218.622 (227,511) 8,889 Total of Funds £1.114,184 £2.262.103 £(2.2i2.721) £1,123.566 27 WORLD OBESITY FEDERATION NOTES TO THE FINANCIALSTATEMENTS OR THE YEAR ENDEDJI DECEMBER 2022 12. OPERATING LEASE COMMITMENTS The followin8 payments are committed to paid within Or￿ year.. L¥nd b￿l•diD#S 2022 Other 2012 2021 Expiriug.. Within one year BeiwEen one and five years 720 52.289 £6.720 £52.289 13. ANALYSIS OF NET ASSETS BETWEEN FUNDS R¢Mritt Funds Uthttstritted Fund5 Totsl FuDd5 Tangible fixed assets lThvestmeThrs Current assets Current Siabililie$ 7.513 7.513 .611,755 {495,702} ,611.755 1495,702) Ne¢ a55efJ £1,123,566 1,123,566 28 WORLD OBESITY FEDERATION NOTESTO THE FINAf4CIAL STATEMENTS FOR THE YEAR ENDED3I DECEMBER 2022 14. Comp*ratlv¢ fortlle SOFA 2021 Total Funds Rtstricttd Funds Untt$tricted Fund5 INCOMING RESOURCFS Not¢s lthtomittg rtsourtes from geDernted fu•d$= Yolunt4ry income Donaiions and legacies Activities for gtner8ting f••th.. Congress and Events Royalties and other i￿Ome Investment ineome Investment in¢om¢ 60.132 60.132 277.195 277,195 Ithtomittg rtsourtu from Ch#rit*ble Ar¢ivilies= Policy Educaiio Research Membership 266,536 1,225.307 530.017 32,195 266,i36 1,404.831 660.854 32,195 179.524 130.837 TotAI incoming resour¢e$ 310,i61 2J91,384 2.701,745 RESOURCFS EXPENDED Costs of generating fund5 Volunthry incom¢ 451,549 451,549 451.549 431,549 Charitable attivitie5: Policy MembErship Servicc5 Educaiion Research 290,700 47.570 922,102 551.972 290,700 47,570 179,469 130.892 682.864 Total chAritable expettditure 310,361 1,812J44 2,122,705 Total rtsoyr¢e$ exptDded 310.361 2.263.893 2.574.254 Net ltheomlttg resoyre¢$ b¢fort irnn$ftrs between funds 127,491 127,491 Transfers beiween fvnds Ntt moveme•t in funds 127.491 127,491 Funds at l January 986.693 986.693 Funds at 31 D¢¢tmber 1.114.184