**Charity Registration No. 1098818** # **CONSENSUS ACTION ON SALT, SUGAR & HEALTH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022** ## **CONSENSUS ACTION ON SALT, SUGAR & HEALTH** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **Trustees** Professor Graham MacGregor, Chairman Professor Peter Sever Professor Malcolm Law Professor Feng He (Appointed 28 March 2022) **Campaign Director** Katharine Jenner **Charity number** 1098818 **Principal address** Wolfson Institute of Population Health Queen Mary University of London Charterhouse Square London EC1M 6BQ **Independent examiner** Crossley Financial Accounting Star House Star Hill Rochester Kent ME1 1UX **Bankers** Lloyds Bank Plc London W6 9HW ## **CONSENSUS ACTION ON SALT, SUGAR & HEALTH** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1 - 34| |Annual Report|4 - 29| |Independent examiner's report|30| |Statement of financial activities|31| |Statement of financial position|32| |Notes to the financial statements|33 - 40| ## **CONSENSUS ACTION ON SALT, SUGAR & HEALTH** ## **TRUSTEES' REPORT** ## _**FOR THE YEAR ENDED 30 APRIL 2022**_ The trustees present their report and financial statements for the year ended 30 April 2022. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Constitution** The charity is constituted under a Memorandum of Association dated 15 January 1996. The charity number is 1098818. ## **Method of appointment or election of Trustees** The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association. The Trustees meet once a year at the annual general meeting of the charity. New Trustees may be appointed on the recommendation of the Trustee Board or on proper notice of a nomination being given by a Trustee. In addition, Trustees may be recruited through the charity’s website and by advertising in relevant publications, including national newspapers. A minimum of three Trustees should remain in office at any given time but there is no maximum limit. ## **Policies adopted for the induction and training of Trustees** New prospective Trustees are invited to meet the staff. They are also included on the CASSH’s mailing list for ‘Governance’ updates, and receive regular updates on the charity’s work from the Staff and Chairman, Professor Graham MacGregor. ## **Organisational structure and decision making** The Board of Trustees are responsible for the management of the Charity. They delegate the general management and administration of the company to the Charity Director, who, with the department heads and other senior staff, ensure that the company is run efficiently. ## **Risk management** The Trustees periodically examine the major risks to which the charity is exposed, concentrating on areas of potential highest impact including: - Failure of funding - External environment (including pandemic response) - Governance including General Data Protection Regulation - Reputation with emphasis on the charity's food and drink surveys, and Smartphone app FoodSwitch All areas within the charity's risk policy are regularly evaluated by lead individuals. This helps drive review of the policy and the risk register is updated for trustee meetings. The Trustees are satisfied that the system in place is appropriate for managing the charities exposure to the major risks identified. - 1 - ## **CONSENSUS ACTION ON SALT, SUGAR & HEALTH** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2022**_ ## **OBJECTIVES AND ACTIVITIES** ## **Constitutional policies and objectives** The charity's objects ("the objects") are: - i. the identification and relief of those who suffer from the effects of a high salt or sugar intake or whose health is more at risk from a high salt or sugar intake; - ii. to advance education by providing information and training on the effects of salt and sugar intake on health and to undertake and disseminate research into the effects of salt and sugar on health; - iii. to promote the benefits of a reduction in salt and sugar intake and to increase the understanding, awareness and recognition of the effects of salt and sugar intake on health; - iv. identification of those who suffer from the effects of, or whose health is more at risk from a high salt or sugar intake; to advance education of the effects of salt and sugar intake and disseminate research into the effects of salt and sugar; to promote the benefit of a reduction in salt and sugar intake and to increase the understanding, awareness and recognition of the effects of salt and sugar intake on health There have been no changes in these objects since the last annual report. ## **Consensus Action on Salt, Sugar and Health Mission** Identification of those who suffer from the effects of, or whose health is more at risk from salt or sugar intake; to advance education of the effects of salt & sugar and disseminate research into the effects of salt & sugar; to promote the benefit of a reduction in salt & sugar intake and to increase the understanding, awareness and recognition of the effects of salt & sugar intake on health. This is achieved by raising awareness amongst the whole population through the provision of information and support services. ## **ACHIEVEMENTS AND PERFORMANCE** The activities and performance are detailed in the annual report on page 5 to 14. ## **INVESTMENT POLICY AND PERFORMANCE** The Trustees are empowered by the Memorandum of Association to invest the funds not required for immediate working purposes in such a manner as may be thought fit. ## **FINANCIAL REVIEW** A successful pilot project with external funding organisation Impact on Urban Health has afforded us the opportunity to bid for more long term funding, which is under review for the next financial year. Additional sources of income were also sought, resulting in a number of small collaborative research projects with other NGO's. The Trustees reviewed the financial position and agreed an increased focus on fundraising be required in 2022/2023. Opportunities for investing funds not required for immediate working purposes will also be explored. ## **Funding Income** The charity receives funding from different sources, including from the sale of resources, and donations towards Salt and Sugar Awareness Week; donations from individuals generally and interest from fixed term deposits. 2021/2022 has already seen successful small funding bids, with this, alongside an increase in applications, we expect to be able to ensure greater security in future years. - 2 - ## **CONSENSUS ACTION ON SALT, SUGAR & HEALTH** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2022**_ ## **Funds expended** Team costs, which are paid directly to Queen Mary University of London, are our primary investment and are essential for the continuation of our work for public benefit. Spending increased this financial year, due to a new member of staff and a greater number of project commitments in line with funding agreements. In other areas our spending was in line with previous years, as the charity maintained its commitment to deliver services to its beneficiaries. Only unrestricted funds were received during the year, therefore the charity opened the year with no restricted fund carried forward and closed the year with only unrestricted fund balances carried forward. ## **Sources of funding** Funding was achieved in 2021/2022 through a number of different sources; - Sales revenues - Unrestricted voluntary income ## **RESERVES POLICY** The trustees aim to maintain a high level of unrestricted reserves which ensures that there are adequate funds to meet current and the future liabilities. The trustees consider that holding unrestricted free reserves (including designated funds which are reviewed on an annual basis) equivalent to approximately two years operating costs, given the current economic climate, is the minimum required to provide sufficient resources to respond to unexpected adverse changes in the charities funding or activities, which equates to approximately £355,000 based on current costs. - 3 - CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 Consensus Action on Salt, Sugar and Healt Nutrition Research in Artion LESS SALT THE SALT HABIT LOWER BLOO SUR LESS RISK OF STROKE AND HEART DISEASE TIII VOODINDVSTrY Wdith•&•ytrJ WILL Y(MI JOIN US 111 ASKI•K TMIMTQ S•IAXI T•II SALT MA•ITP ## **CONSENSUS ACTION ON SALT, SUGAR & HEALTH** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2022**_ _**Annual Report**_ **May 2021 – April 2022** - 5 - CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 WASSH'S mission is to improve the health of populations throughout the wodd by achieving reduction5 in salt, Sugar nd calorie intske. WASSH provides resources ond expert advice to enable the development and implementation of salt. sugar ond calorie reduction programmes woddwlde. WASSH WASSII has o Klobal network of more than 6CQ expert member5 in countrles. kASSH Team Prof Graham Ma(Gregow Katharine Jenner RNutr Dr Kawther Hashem RNutr Sonia Pombo Mhjirl Brown RNutr Trustee. Chalrm•n. CASSH Director. CASSH Campaign Lead and Research Fellow. Action on Sugar (maternity leave) Campaign MJnoRer, Action on 5Jlt Policy & Public Affairs Manaqer, Action on Salt & Artion on Su£Jr I Pro8ramrne Manager, WASSH Nutrition Manager, Actlon on Sular Nutritionlst. Action on and ActSon on Sular Imatemiiy leave) A5515tant NutTltionlst. Artion on Sjlt Jnd Artion on Suyr Pollcy and Communlcotions OfPicer, WASSH Holly Gabrlel RNutr Zoe Dovle5 ANutr Shoeno Bha8eerutty ANutr Harrld Burt ANutr Ai"tion on Salt Ml'iiibers Trustee Prof PS Se￿1 Trustee Prof MR Law Trustee Pfof F He Member Prof G Beever5 Member Prof S Capewell Member Prof FP Cappuccio Member Prof PM Dodson Member Prof p Elliott Member Prof J George Member Prof WPT James Member Mr M Kane Member Member Member Member Member Member Membef Member Member Member Prof ￿ Khaw Prof T Lani Prof MEJ Lean Prof Sir M Marmot Prof K Mcpherson Prof C Millett Prof NP Poulter Dr W Sunman Prof Sir N Wald Prof J Winkler Actlon on Sugar Advlsors Advlsor Prof s Capewell Advisor Prof J Cuzsck Advisor MrTFry Advisor Prof A Garde Advlsor Prof p James Advlsor Prof RJ John50n Advisor Mr M Kane Advisor Prof T Lang Advlsor Dr C LlewelFyn Advlsor Prof R Lusti£ Advlsor Advisor Advisor Advisor Advlsof Advlsof Advisor Advi50r Advlsor Prof c Millett M5 M Mwatsama Dr M Rayner Mr N Rigbv Prof A RuEE-Gunn Prof Sir N Wald Prof J Wass Prof P Whincup Prof J Winkler CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 Welcome The year began on a high, wrth the Queen's Speech reaffirming the government's commitment to obesity prevention. Mandatory calorie labelling in the out of home sector, and restriction5 on the advertlsing and promotion of less healthy food were all hlghllghted as leglslatbve prloritles. We were pleased to see this commltment followed through, with mandatory calorie labelling implemented as promised. This represents a positive step forward in ensurlng that the sector becomes more transparent about what they put In our food and drinks; bLrt It Is lust the first step. CASSH have long supported transparent nutrition labelling, and we hope that the government's current commitment to health will ensure that full nutrition labellin8 In the out of home sector will not be too far behind. The Natlonal Food Strategy malntalned momentum. launching In July wrth a somewhat unexperted- but very much welcome- recommendation of a Sugar and Salt Reformulation Tax. The fact that an Independent review of England'5 food 5y5tem highlighted the need for more progress in salt and 5U8ar reductlon makes it abundantly clear that the value of reformulation Is belng recognised far and wide. The report also highlighted what we've salé for many years.. volLtntary reformulation Is not working and we art certain that If the final report on progre55 made under the Sugar Reduction Pro8ramme had been release as promised this year, It would have added to thi5 narratlve. It is time for mandatory measurè5 and Incentives, and we look forward to the govemmenys response to these proposals. We do end the year wlth some concerns that Borls John50n may be conslderlng rolllng back policles. as 5UPPOrt for his leadership crumbles. Taklng into account the considerable effort that many food companle have already made to prepare for the implementation of these policie5. no one would benefit from broker promise5 now, least of all public health. For now, we will remain hopeful that this is merely a rumour, and trust that the govemment wlll continue to do what is best for the hea￿h of the natlon, the economy and the NHS. Professor Graham Ma¢GreEoi CBE Chairnian of CASSI1 CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 Our Year in Numbers 303 Pieces of media coverage, across TV, radio, print media and online Surveys of the salt, SU8ar and excess calorie content of popular food Submissions to international awareness weeks government consultations - 30,..,,,,,.,,,,, 20+ and countries 15 Meetings with food companies to challen8e their progress with salt and sugar reduction 18 Peer reviewed publications CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 }Ii f CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 Policy and Public Affairs May 2021: a￿e￿n'S Speeth Confirn Commitment to Public Health The 2021 oen's S h set out the 8overnmenY5 policie5 and proposed legislatlve programme for the new parliamentary session. As part of the speech. the Queen stated that the health and Care Bill would ban junk food adverts prtr9pm watershed on TV and a total ban online. restrlcl promotions on high fat. Salt and 5ugoT food and drinks in retailer5 from April 2022. and highli8hted the introduction of mandatc*ry calorie lèbellin8 in larKe out-of-home sector tryJsinesse5 wlth 250 or more ernployee5. Juty 2021: National Food strateey July saw the launch of the ood Strat an independent review of the UK'S food system. The strateKV highliBhted that historic reform to thefood system is needed to protect th NHS. Improve the heolth of the nation and save otsr environment. Several recommendotions were Included. including a sugar and Solt Reformulation Tax which would incentivise manufacturers to use less sugar and salt in their prodvrt5. Kawthew ￿ld. ￿lthOutdoUbl o londmork SugorRefom7ulotion Tox wouldfixthe cuffent rssues seen with the voluntorysuoorreductson prooromme. The lastpffogress reportshobsed howfor we orefrom meetsng the 20Y6redurtion wNth onlyo minustule3% redutbon.- Mhakl 5akl.. The Queen's ￿1rd$ were 51ighily unexpectedfor th05ewofktng b'reles51y to prevent ill heolth..- Butonyone wrth expeiyen(t ofpolicymoking knowsthotNt's not overuntil It's over-it ism0￿ rmportontthon everlor the Government tostundstrong ondget these policiesover the line ospmmrsed.- The govemment releèsed their at £4lLillLkn. These Standards apply to 411 centrol government departments in England, prisons. the armed forces and the NH5. £4&Sti on ypdatinE these standards in 2019 and we were pleased to see the goverllrnent update the 5a standards to reflect the 2024 redurtlon tarRets. We were als9 pleased to see lejdershlp frotn the World Health Orianizotion, who released in May. The Benchmarks set out maximum levels of sodium that processed food should contaln lor more than 60 tood cate4ories. Global Benchmarks will help countries to Set national policies and oct a5 a dialogue between the WHO and the prNate fotrd sector. Hattle saSd: ￿ewelCome the updotes to the 68SF ond hope thotthe updt7tedguidelineswill encourooefoodondbeweruoetn0nufortu￿s. retorleffs ond(¥Jterer5 in the public5ertoT. ond beyond, to refomiulote theirproducts wNth le5$ 501tond5U90r.- June 2021: Ad￿ti%** PAAes The Department of Health and Social Core I1￿ whlch will come Into force In 2C122, to Introduce the 9pm watershed for advertisements of foods hiEh in fat. sy8ar and salt. long5ide a total online ban. Graham 5aKI: l¥hilstthis is noto totolbon on vnheolthyfoodonddrrnkodverttsino, thefvct thot meolshioh in solt.fotondsuoorwhich ore served bylGrgef05tfoodchoin5 wrll be induc in the restrictions is hugelysignific45nt This is e5pecicllypertrnent given monybigfoodchoins hovebeen profiting enormouslyfrom odvertising during thepondemiL- The Food Standards Agency also released the results of their Food and You 2 survey, which measures self-reported consumer knowledge. attitudes and behavSours ￿lated to food safety nd other food issues. The most common corncern respondent5 had wa5 the amount of 5ugor infood. 10- CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 September 2021: Twnin8thefide In September. the Obesity Health Aliance, coalition including Action on Sugar. the British Heart Foundation, Cancer Research UK. Dtabetes UK and medical royal colle£es. released thelr Turning the Tide.. A l¢>year Heahhy Weight strntew. This report sets out a long-term agenda with 30 policy recommendations and cèlls on the government to take Jction to reverse the persistently high levels ol excess wei8ht in the population. salt intake to 7.5 Elday by encouraeing food manufacturers, restaurants. and food service operation5 to grodually reduce Salt in food5 over tSme. Public Health En￿and$ replacement- thLQffj£2 for Health Im rovement and 015 wities OHID was launched. OHID 15 an office of the Oepartment for Health and Social Care, but Ss jointly led by the Deputy Chief Medical OfFice Dr Janelle de Gruchv and Dirertor General lorthe Oepartment of Health and Social Care Jonathan Marron, under the leadership of the Chief Medical offiier Prof Chris Whitty. We called on OHID to priocitise sugor reductiors. particularly in produrts targeted at Infants and youn¥ chlldren. durlni our Sugor Awareness Week in November. Kathwine said: Yheheolth communityhove united to putforword o Toodft￿p to help 8ons moke the e05ychoice, thot is,. to todtle the foodsystems thotpreventusfrom leoding heolthier lives. mther thon continuino to blome individuols who hovelittlecontrol of theirfood environmen January 2022: Imp•rt of 5outhAfrf&$ m•nd•tory sall taryts New research from North West University Sn South Africa highllghted the beneflts ol mandatory 5a reductlors tar8ets sn the country. The African- PREDICT study determined changes in averaie 5a Intake over a 4.5 year period (spanninq ? tlme befofe and Jfter the targets were implemented), flnding that there wa5 a signlflcont reduction In population salt intake of approximately 1.28 per day. The feduction was higher In black adults nd low soclo-economlc groups. who are at high risk of developin¥ hi6h blood pressure and cardiovo5cular disease. Public Health England IPHEI releosed the results of their heNa ram yhich imed to describe and as5e5S the impact of the COVID-19 pandemic on diet and physical actiwty In the UK In 2020. Vnsurprlslngfy. mean intJke5 of free sugars exceeded maximum recommendations in all age 8roups. whsle ¢ntakes of fruit, vegetables and fibre We￿ below recommendotlons. The Oepartment of Health and Social Care nnounced that the UK had been chosen to le WH ar and Calorie Reducli with over 50 countries being encoura8ed to si8n up to the network which is Set to launch in Spring 2022. Graham said: "Mony thousond50Alives in South Afn"co will now besovedfrom strokes ondheortdiseosebecouseof o simple piece of legi510tionfvrcingfvodrnonufocture￿ to put le5S 501t in thefoodthutthey produce. It hu5 token the UK 20yeoF5 to See 5rmrlorsolt reductionsfrom o voluntoryopprooch. thot SouthAfrico hosochievedin justAew5hort yegrs with o regulotoryoppmoch." October 2021: US Salt Redurtion Kidrstsrted The U.S. Food and Dru8 Administration IFDAI released thelr lonE-awaited voluntary short term 12.5 yearl Salt redurtlon targets. first proposed Sn 2016 with input from WASSH. The targets apply to 163 categorie5 of comrnercially processed, packagetl, and prepared foods. including breads. cheeses. sauces and toddlerlbaby food. AveraRe salt intake in the U.S. is approximately 8.5 ￿day. the FDA'S targets are intended to reduce average Also in January. the Department of Health Dnd Social Care launched a multim cèm to help families eat better supported by a NHS Food Scanner App. The app oIIow5 families to scan prcduct bDrcode5 from CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 their shop and the app will Su￿eSt healthier alternatives- slmilar to the Foodswltch app. access to the necessary ewdence as they debated the Health and Care Bill (which contained proposals to restrict price promotions). February 2022.. Policle5 Under Thieat In February, rumo r5 emer ed that Borls Johnson was considering rollinK back on commilments to Pfotect child health as his leadership came under scrutiny, specrfically the proposed re5triction5 on Pfice promotions for less healthy food and drlnks. In response. CASSH conducted a ffio£laLw £JQWiLn to highlight the range of products that could Still be promoted even if restrlctions were to be implemented. We 0150 wrote a letter to Boris Johnsc*n. hi¢hlSEhtSn8 the evldence In support of restrirtions on promotions and co-signed a simlljr letter Sent by the . The government a150 launched their In February. which sets out how thev will 5pfead opportunity more equally across the UK. March 2022: Marwl•kny Sall N( Needed Durin¥ our Awareness W k cam we called on the Rovernment to commlt to mondatory salt redurtion targets. to remedy the urrent poor progress with salt reduction in the UK. Our pollcy team also coordinated a letter to 8ofiS Johnson to echo these calls. with $i￿atureS from more than 2C(I stakeholders. In li£ht of the rumours. we developed briefings for members of the House of Lords to ensure they had Surveys Over the last 12 months, we have worked on several sUfVry5, some of whlch haye been buih into cornprehenslve technical reports to Kuide industry into further actlon. S• January 2022: chllled sllced Meat PA￿￿1 s￿. *oluntary5oItTeduc(￿n tarqets hovebeen o keyfvturtolpublicheolth policy the uKADrmonYyea￿ Afterinitiolsutte55. inspiredrnore thon 50countrxs tofvMow5uI¢ progress h055tognotedin the tJK. where05 ma othercountrres hovegonefvrtherondintrodu mondatedtaryetr rfthe UKlndusty(an no longer(omply wth voluntorymeowre4 then nowls the timeft•rrnandotory.comprehenslve sultreduction loryets to en5uresUQY5s ond We revealed that two thirds ol all chilled sliced me3t5 Including 511ced ham. chicken. cornell beef nd salaml sold by leadine Erocery retsllers are dangerously high in salt. with one In three135%1 faslinE to meet the national salt reductlon targets. Call to Action Food rnanufacturers in partlcular were reported to be la£EinE behind, wth On￿ one in three137%1 of theiT chilled 51iced meat products ochieving their respective salt targets, compared to two in three 169%) of Tetailerf5 own lobel products. Mandatory salt reduciion targets lor all products containing added salt to be enforced. with penaltSes forthose food ManufactU￿r5 who fail to comply. 12- CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 Industry Ctynments Tesw: "The heolthofour￿stotr￿ffS 15 very Importontto us ond we've ¥wrkedhordto reduce solt ocprtss ourowrj brondfoods.At resco we ht7vebeen refom?ulob"ng our productsforsome time ond we will contt'nue to doso wrthoutwmpTomr5inqon tU5te or ouolity. Ourrelomiulotionplon looksot o wrde voriety ofnutrients 0ndlng￿dle￿tsirnPortunt to supporting o heolthydret. indudinqs01t." I: "LidloreconttnUouslyr￿eW1n9 the50ft (t)ntentofits cooked51iced meot to reduce the levels wfve￿ po55rble. bvhilstensurin9 the foodsore of the hiohestouolrty. sofe to consume, ond withon oppmprioteshelf life. This cotegory15 very chollenging to redu￿ saft gfven the preservotsvefvnction itprovides. ond so o omduolreductrof] to align with tedjnicol developmentsis often ￿t￿$sory." M&S: 'At Ad&S. ￿ know thotourcustorne ore lookingforeosy woys to moke heolthy Aoodchoic*s. Wemoke he(rlthyeotinoe05ier throuoh pmvisi0nofoccessiblecustor￿r Inf0M￿trOrt onddeoron-pocklobellino. Indudino ourEot Wellsunflowertcl sionpost heolthychoices. This is vndeoinnedbyo proqromffte ofreformulotion to continuolly Improve the nuthtionolprofi'le ofourfoodsby removing or rtducing levels oAynnecessoryor nwontedinoredientssuch os soturutedfot ondsolt Waitrose: '"Wework d05elywith our Suppliers to moke conb"nuousnutrits'onul Improvements to ourproducts. ind(Jdino the niAicontreductrof] of soltouoss o numberof teqories. from breoklostcereols. reody meols ondsondwithes. In tem?s of meots. our Aocushosbeen on nrtrites ond we ¥sete the fttstsUpenno￿2t to reduce nNtrites orro55 our eiitsre own-lobelbown ondgommon ronge. fvllowing ¢7 WorfdHeg1th Orggniso&"on (WHO) ort which recommended limitino these in the diet. We know we hovemore to doon solt durtion in this oreoondore octrvely b￿rking to the 2024 turyets 5etbyPublicHeolth Englond. moking survfjnychonqesdo not mpromise on t05te orouolity. Ourpmducts hovetrgffi'c liqhtlgbelling bvhich isbosedon rn?listic portton srzes toollow ourcustomet5 to mokeinfom7ed choices. In Jonu¢7ry2022.05POrtof the Ad&$ solt redurtron plrtgromme. re-lounched 7produrtsin the M&S 8ritish OUtdoorB￿d ¢ookedsliced meot runqeochievinq on 18%ovemgesoltreduction,' these products nowmeet their ￿SpectIve 2024 solttorgets set by the UKDepoftrnentof Heolth. The reduction in sult ¥svsothievedthmugh vising the reope. whilstrnointoinin9pmdurt ouolityond toste. Azda: -Asdu is committed to moking heolthier thoices eosierforourcustomeF5. Cuffentty. olmost 750prod(Jctscopry ourLive8etter icon. This hrohliahts theheolthiestchoices in our own-brondron9es. ond weore oiming to Inweofbvhatts aoodfvrthdr thildren.~ 44melAtske Profesforofpdth He&*h Nutr{t￿￿.TeeS5bde Unl¥ersltY5ald:-Aso motherof younqchildren ondo dietition I *nowonly too well the effects ofpester poI￿r. rhe stotsstscs from thIs￿$e0r{l1 oren'to Sutprise. but whotls supprising is thot we ore ollowinosuch hroh suoorloodsto be directlv moffketed to children. It is ts'mefvrodron. moke it deor thesefoodsore noto heolthy thoice. I hopethe componiesondthe policy mokers toke these importontreseorth findlng5 on boordondmokefoodcholces eosrerfor busyporents.- August 2021: ChlldrÈn's Yo8Urts P • C411 to Actlon In Auqust, our survry revealed over half163%1 of 11 VOEurts survey prowde J thlrd J more of 4-6 year olds maximum daily intake of sugar5. The worst offender wa5 Nestlé Rolo Mix-in Toffee voeurt with 5 >G teaspoons of 5uEar per serve Restrirtion5 on the use ol chlld frlendty pockawni. and misleading nutrf(ion and heahh clalms on YOEUrts thot are high or medium In suear. Industry conwnents 12281. Neth: l0rt0115Ne5dé ChlNedDulryUK15fvIIy (ommitted to the PHEsugorreduction proor0mry￿ ondhoveon onoorno plrtgromme of innovotson. refoffmulotion und5izeTedvcbo to remove colories ondreduce sugorin our produL-ts. Indeed we have￿dUCed 5Ugorby more thon 20%in ouryogurtproducts since the boselinestortof this progrommein 2015 bvhich is the equftvolentof 4.8 tonnes ofsugor removed." Despite these yogurt5 containin8 added sugar which 15 harmful to children's health, heakh and nutrition claims are often pack creating a distorted 'health halo, and d15traclinE parents from the nutrltSon labels. 15- CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 Aprll 2022 - Refomiulatlon of 'on the Eo. sweet snacks Giroline CernyiAliance lead at Obesily HeallhAliance 5Jys: Thts doto demonstrotes thot thefoodindustyconployo vitol role in helpinopeoplereducetheir suoor CQf)svmption-bvtnotoll componiesore prepotr￿ to step up ondploy theirport by refom?ulotino theirproducts. Thrs is where the Govemfftent needs to Step in with new regulots'on thotcreotes a levelployinqfield ondfinonoollydistncentivisescompontesfrom produono ondmorteb.no suooryprDducts. IA the Govemment rsserious obovtimproving ourheolth. itneeds to ortnow." A new snapshot produrt survey c)rried out In collaboration wtth the Obesity Mealth Alliance exposed the huge vari)tion in portion slze Jnd su£ar content of wpulor'on the Ro, sweet snacks sold in both retail and Out of Home. Cookies. brownles and douthnut5 remaln dangerously high In sugar, some contèining up to 50% 5U8ar, twice a chlld'5 dally limit. Call to Actlon The Government to publish its lonl-awolted Su¥ar Reduction Progress Report )nd announce new comprehensive. regulatory measures to Incentiv15e Industry to reduce 5ugor IW ￿ Vlthoutdoub¢ thejoodindusty 15 notmotivotsd toreduce yjgor bthit* meons more robustiire05ure5 ore neededtohelpfv the voluntOry5ugorredy¢knnprogmmnre. The exce550f5Ugarb￿1jgIfflporteda￿dprOduced in the UK. 501datlow(05¢ Is undoubtedfy (onth"butrnq to th151ac* ofproqress. Prteawres as the SoftiTrinks IndustyLevy. h055een a35%redudion insugorwithin just fouryea￿ demonstrates the poweroA Government tohelp reducepopulatton gjgar ntokes0nd1o¥￿rtSk oAa550datedheolth 16- CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 UK Projects This year we have been fortunate to receive external funding for a range of projerts. which has )Il¢xed us to diversify our work and expand our influencin£ opportunities. Influenclng Earty Years Nutrltlon. Aprll 2022 - April 2024 Ensu￿ that future policles related to unhealthy food and drfnks have reco¢nised the need to Include products intended for the earlv Years Challenglng the VK'S excesslve sugar beet pfodurtlon and consumpllon for better soll and heatth, November 2021- November 2023 Actlon on Suqar were awarded funding by Impact on Urban Heolth for J two-year project InvestiRatinR the nutrltlonal profile of food and drlnks fflarketed io earlv vears li.e. children a8ed up to 36 mtsnthsl. We ￿￿11 conduct in-depth products data analysis with a view to bu*ld an evidence base to Infom) policy on the bobyltoddler food market. In doin8 so. we aim to achieve sustainable changes ITh the nutrition profile of food and drinks available in the early Years- so that the food parents buy and feed their children is he)Ithier. We will do this vi three routes.. In November, Action on Sugar and Feedback UK were aworded funding by the Esmée Fairburn Foundation for J joint ￿9-year prolect on the environmental and health implications of sugar beet production In the UK. Feedback UK afe c)mpalgn group that exposes systemic problems that have led to the envlronmentally and sociallv un5V5tainable use ol re50urtes within the ¥lobal food system. Scale up recent successlul research on toddler snacklnL to include other baby food cate¥oiies, with a view to improve the nutritional profile and lobelling ocr05S the whole of the eady year5 food and drtnk sector Use research to engage and influence our network of stakeholders on the iFnPOrtance of eady year5 nutTltion, including public policy officials, the food industry and NGOS who are not already engaged in this area Together, we will collaborate to address the twin qoals of improwng public heahh and planetary health by seekin¥ to.. ChonKe the narrative on the drivers of excessive Sugar consumption to include availability Isupplvl consumption Idemandl Ensure that policy objectives on sugar consumption and drivers of 5u8ar availability are linked alon8side 17- CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 Advocate for land use policy whlch better supwrt a transition to sustainable horticulture nlin interactive LLgiLlool which helps rnin chSldren to recoonise and understand food and drink labels. whilst practlsing maths and readin in a light and fun wav. t101￿1￿ lays out the key arEuments that w611 be bullt on throughout this project. and used to influence decision makers. The functionallty of the game allowed u5 to gather real time 8ame play data as well as an integrated evaluation method usin8 smiley faces 50 children could rate the game dvrinq plav. When we had a vlorking versSon of the Rame. we reached out to Khoo15 Wlth the support from Queen Mary's en£a£emeTrt team along wrth postin¢ tsn the Food Teachefs Network website. whlch resulted in o iroup of 10 schools taking part In Inltlal testin¢. FoodFlips, February- August 2021 After receSvln8 inltial leedback from schools as well as selected experts in children'5 nutTltlon we mode some final changes and Food Flips was ready to launch. To ensure we would be Jble to provide the opportunity for all children to pljy the game, we ?150 worked wlth Queen Mary copv shop to Ireote a hard copy version of the Eème for those that couldn't aciess the online version. With minimal resource5 needed for upkeep, FoodFllps will be able to be enjoyed and utlllsed foryears to come. In collaboration wbth Proper Desi8n and Queen ary Universlty of London, we've Iransformed our E00dEli￿ card game into a new and free International Projects FollN%ing the officiol rebranding of WASSH last year to Include a focus on Svgor Redurtion. In November 2021. we launche+J our first World Sugar Awareness Week. We continued our projects in Maloysla, Chlna and the Eastem Mediterraneon Region to promote salt reduction activity in these countries, includini the launch of the Malaysian Society for Wodd Action on Salt. SuRar and Health IMyWA55HI. WHO Europe: Assessing the Nutwition Content ol Out ol Home Meals. September- December 2021 how UK meals measure LJP a£abnst meals available across Europe. Eastem Medfterranean Re81on: Acceleratlng 5aft Reductlon. Seplember 2020- December 2022 We worked with the WHO Regional Office for Europe ès Part of 5 countries to assess the nutritFonal content of a popular meal available sn the out of home sertor. We developed a sampllng grid and collerted meals from across London. WHO Europe w511 launch the ￿suItS of this in the coming month5. and we look forward to seeinq As Part ol a fvnding package of over £200k received from Resolve to Save Lives, we are working to help accelerate salt reduction 18- CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 initiatives in the Eastern Mediterranean reEion IEMROI_ We are". readiness. acceptance and barriers to 50y sauce reformulation, and secured agreements with five manufactures to collaborate on the product reformulation. Engaging wbth WHO EMRO and WASSH members In the re￿on to produie and launch regional salt redurtion toolklt. Working with Morocco on specific. t)tlored projects to help accelerate their salt reduction progress_. In February 2022 we signed contract Wtth ASAP Consultlng who are workinq on behalf of the Ministry of Health, Morocco to identify the key contributor5 t solt intake and their salt content. to develop and Implement salt reduction advocacy plans. nd to draft a legislative text to limrt solt levels in bread. Although in April 2022 we received approval from the Min15ter of Health IMOHI In Jordan to collaborate on salt reduction initiative5 In the reglon, due ¢0 competin8 priorltles at the MOH, we hove not been oble to proKress thls work. ond Instead are planning to reallocate funds to Morotco, to continue our succe55ful collaboration there. We will a150 be developing actlvitle5 to 5UPPOrt implementJtion of our policy to reduce salt in the out of home sector Such as high level meetings and workshops with multiple stakeholders. Malaysia: Oeveloping a policy to reduce solt in the out of hon￿ gector, May 2020 - November 2021 M￿ry •UI•WAY Our on8Oln8 project. funded by the MRC ènd UK Research and Innovation IUKRII, is a qualitative study to determine the vlews of stokeholder5 across the country on salt redurtion ond the barrlers and opportunities for the out of home 5ector_ Malaysla: Ac￿leratIng Salt Reductlon. September 2020- December 2022 In addltlon to our work in EMRO. our fundlni package recelved from Resolve to S)ve Llves Is enabllng us to develop and implement measures that will help accelerate salt reduction progress in We Jre worklng in collal)orition W￿h- Unl¥trsltl Kebarqsaan Malay51a Unbrtrsli¥ of Maloya Sunway Uni¥ewsitv Unfversity Mlni5try ol Health Malays1• Thls includes developlng ￿duCtIOn tsrgets for key ctsntTibutors of salt intake. such as souies and instant noodles. We are focus5ing porticulorly on SOV Sauce, as a major contributor to salt intake in Malaysia with good potential for relorrnulatlon. A5 part of thi5 element of the project, our collaborators in Malaysia are working with l¢xal soy sauce manufacturers to study the sodium content of soysauceand to refomulate ttwith less sodivm. The team has analysed commercially ¥ailable soy 5ouces for sodium content, conducted irtrdepth interviews with soy sauce rnanufarturers to determine the technoloEY barrlers. enablers. and perceptions on dietary salt reéuctlon in the OLrt-of-home sectors. In the same month we also bli5hed the iotocol for a olitative ana is of stakeholder views towards sblt retluction. Porticipont5. including policr maker5, noTr8overnmental organisations, food industries. school canteen operators. street food vendors and consumers were recruited from across Malaysia, and particlpated in focus group discussions and in-depth Interwews. The next 19- CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 stage will be to complete the thematic analy51S, and use this information to develop a tailored salt reductlon strate£v. impact achieved approaching the end of the award. The primary outcomes of AIS. HIS and CIS were evaluated by 24-hour urinary sodSum excretion in Ed)30 participants from 33 study 51tes in the six PToviThces. including 5436 adult5 and 594 schoolchildren," and in Rls, the salt content of meols collected from 192 restaurJnts have been rneosured by lèboratory food anoly5is. An example outpvt includes findings In E2k[ud￿. Over a 12-month period. salt Intakewas si¢nifScantly reduced by 8%{0.82￿davj In adult family members which was accompanied by a SI￿lfICant fall in systolic blood pressure. It Is estirnated that this n(svel opproach. if scaled up cross China, woul*J prevent approximatelv 250,C£Q 51roke Jnd heart disease events per yejr. and also have major Implications for other countries. Malaysla: iaunth of the Malayslan Soclety World Actlon on Salt, Sugar and Health IMVWASSH). October 2021 We have worked with collaborator5 In Malaysia to support the development of MYWASSH I mALAy￿AN SCCIETY FOB WORLD A¢TIQP4 ON I ￿&T. 8UI)AII AlID•￿LT aran MolJy51Jn equivJlent of WASSH. ASSPI wjs created in October 2021, and conslsts of cliniclans. eduiators, and specialists with a stron8 interest in reducin8 salt and suiar intake in Malaysia. myw￿SH seeks to support salt and SU8aT reduction strategies by engaging wlth lawmaker5. the food Industry. the rnedia, health core professlonals and the general publlc. A lorge amount of health education materials hove been produced and widely distrlbuted. Approximately 6,c￿ participant5 in the six provinces took part in the intervention studies in 2018-2020, and the sjlt redurtion intervention5 were scaled up to the whole six provinces In 202&2022, benefiting over IC() mlllion population. ASC partners have olso mode On Important contribution to settin8 sDlt targets ond lrnprovini nutrition labellin¥ 5tandard5 for prtr packaged foods and restaurant foods in Chlna. Intensive media advocacy activitie5 have been carried out Jnd the research fsndin85 have been h￿de1¥ disseminated in Chino. Chlna: Actlon on Salt Chlna. 2017- 2022 Action on Salt ChiTho IASCI. funded by the National Institute for Health and Care Reseaith INIHRI11611361771. aims to achieve a 15% reductlon in populab'on salt Sntake in China. ASC has developed Six programs torgetin8 low heolth literncy related to salt reduction and the three major 50urce5 of Salt intoke in China Ihome cookin& restaurant foods and pre-packaged foods). These six prograrns include.. l. Health education and promotlon 2. ApplicatSon-based intervention study IAISI 3. Home cook-based intervention study IHISI 4. Restsurant-based intervention study IRIS) 5. Comprehensive intervention study ICISI 6. Prtrpacka8ed food solt reduction. Chlna: School-based educatlon proETamme to reduce saft: ScalinE-up in China, December 2019- December 2023 Jointly funded bythe UK Medical Research Council IMRCI and NIHR. the four year scale up studv IMRif02439911. led by Graham and Prof Feng Hel alms to identify barrlers to alareer-scale knplementatk)n of the successful &£bO￿ 14 a school-ba5ed educatlon proEramme for salt reduction in Chlna. ASC is due to be completed by the end of June 2022. with substantial research outputs and 20- CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 In the baseline survey, a total of 1.598 participants 15choolchildren and one of their odult family members) from the three cities (Zhenjiang, Ganzhou and Q"nhuangdaol completed the assessment including questionnaires. height, weight and blood pre55ure meastsrement, 24-h urine collertion and 3-day salt-intake assessment. Noricommunlcable Disease Control and Prevention within the Chinese Centre for Disease Control and Prevention INCNCD. China CC(l . The project aims to adapt existing evidenctrbased 5trate£ies and establish a xalable model for cjncor pre¥ention that can be widely applied in Chinese workplaces_ Workplace cancer prevention InteryentSons have been widely conducted some high-income Countrie5. but implementation 15 lackinq in low- and ffllddltrincome countries. The first round of Kale-up in 40 primary schools of zhenjSanE city and Ganzhou clty will be completed by the end of May and more than 13,C#)O students and their famllles participate in the programme. The second round of scoltrup will start in Oct 2022. oimini to cover 260 extro schoo15 in 3 cities in the hope of 5calinK up the Sa￿-redUctIon educjtion proqramrne Jcro55 at least 300 schools. Th15 research 15 deSi￿ed a5 a stepped wedge cluster rnndomi5ed controlled trial. with an airn to recruit IS workplaces with approximate￿ 750 employees across three low and middle economic cities in Chlna. Workplaces will be stagzeretl into the interyentiorn stale and will receive a 12-month InteryentS0n. Ina: Compfehenslve woikplace Interventlon for cancel pieventlon In China. January 2022 - January 2026 In 2022. GrJhJm and Professor Fen8 He were worded further fundlng by the MRC for o four year project. blon￿lde researchers from Queen Mary Univer51ty of London. The Georie Institute China, the National Centre for Chronic and The primary outcome is the change in specific behavlour rlsk factors ef employee5 li.e. 5rn0kin8 rate. alcohol drinking, physical activlty, heathy eJtin8 score and BMI). Attendance of employee5, heolthcare costs of organizations and the occurrence of cancer of employees will J150 be 55essed. Annual Awareness Weeks Su ai Awareness Week." 8_ 14th November 2021 Supr Awareness Week is an opportunity to celebrate emerglnz pollcies that wlll help reduce population Sugar intake, while hlghli8htinE how much further and faster have to go to ensure population health does not suffer unnecessarlly. Theme UK: Snackinq on Su8ar Thi5 year's theme 15 focu55inq on snacks, and how they contribute todailysuEar Intake. From a youni age, children are Eetting used to the sweetta5te of 5Dack foods which influence their health in the future. We ore all bombarded with sugary snack foods whetever we 80, often with misleading clairns on the packa￿￿£. We believe the food and drink industry should be doin8 more to reduce 5uqar and to provide healthier options. Slnce the establishment of WASSH in 21X)5. we have coordinoted a global Sjlt AwoTenes5 Week, but after our expanslon eadierthis year to include focus on sugar. we used Sugar Awareness Week to help raise awareness ol the damaging effect of too much Sugar in our diet globally. We were pleased to See engagement with the campaign from many cosjntries globally. 21 CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 International: Sweet or Sour. For our first international Sugar Awareness Week. the theme was 'Sweet or Sourv and we tackled sugary drinks-the leading 50ur£e of sugar in diets worldwide. We aimed to raise awareness of the harmful effects ol these drinks. as well as discussin£ the various policy actions available to address high and RrowlnR consumption. We Surveyed the category of baby and toddler sweet snacks. such as biscults. rusks and oat bars cross the market, examining their nutrition ontent, labellin& and nutrition and he)￿h clairn messages. mnd1￿$ More than a third 137%) of baby ond toddler sweet snacks are hiqh in 5uq?r5 The worst offender had two teaspoons of sugar per serve One in four products claim on pack thot they are suitable for babies under the aee of 12 months. even thou¥h SUEar- sweetened food and drink should be avoided in this a8e group I products that were hith in suga15 displayed potentially misleadin8 claims e.i. 'Made with real fruit. de5Plte containin8 added sugar DespSte recommendationsto limit intake of sueary drinks, sales are Increaslng globally. especlally in low- and rniddltrlncome tountries a5 a result of a￿TeS￿l¥t morketing practices. In recent years, Countries have responded by developing measure5 to reduce sugar In the diet. Includinq marketing restriction, taxes/levies on sugar- sweetened beverages. front-of-pack waming lobels and bans on the sale of sugary drinks in schools. UK Cros5-5ectlonal Suw¥ey: The sugars Content ol baby and toddler sweet Snacks - and the health halo that surwounds them More detalls can be found In our Mhl: healthyAundin8 cn sugaryfoods is normolislnqsweetsn￿kS4tO your a82. Given just a few baby & toddler smtet snx would be consldered Iowin sugar, the Go¥ernm2rt must release their lon8-awalted commerclal ba food ond drink guidelines and moke them mondatory to hold all companles to the sjrro stsndllrd. The I>￿ernment rNst also inve5tiy the best way of labellin8 foods for bables ard toddlers to provide better and r￿re honest pxWinqlor partnts.- NHS quidance on weJnlnK 15 bJ5ed around encournginK homemade snacks or mlni meals. but there is a lap in advlce around commercial ready- made Snack foods. Thi5 gap means parents won't have information readily avjjilable to help theffl make informed decisions on whether to buy ready-made snack foods and which ones to choose. In parallel. the baby and tC4Jdler snack market Is erowlne desplte the decline In the overall market. In 2019. both the Wodd Health OrRanlsation IWHOI Europe and PHE made several recommendations 5pecificallyon commercial ba food5 and drinks. WHO recommendations Included banning misleadinq labelling and claims relating to sugars content or product healthiness. PHE held a consultation on their draft proposals trtled'commercial babyfood and drink guidelines, n 2020. the results of whlch are yet to be published. Call to Artion We called on the food industry to remtsve misleadlnE on-pack marketing claims- especially around'no added sugarlrefined suBarf when such In￿edientS are replaced by fruit concentrate5 Iwhich are still type of free SUEars and should be1smf(edl We also called on the G(NerThment to finally publish its long-awaited composff8011(Y) fdf food & drink federation Collaborotion with our colleagues ot food and Drink Federation Scotland and thelr Reformul8 proRramme opened up the opportunity to particlpate In a webinar on salt redurtion. This ollowed us to reach tood businesse5 at vorious stales in thelr soh reductionlournry. Speakers Included.. Soni) Pombo. Campaign M)nJger Pletro Caputo, Food Englneer and Qujlrtv Controller. Saltwell Dr Cfai8 Rose. Mana8ing Osrector. Seaweed ond Collaboratlng with MyNutriWeb has proven to be a valuable osset to the awareness week campai8n. with access to a rich hub of health professionals keen to support our work. We hope to continue working wlth them in the future. Paul Hamilton, S)1￿ Dlrertor, JPL Fljvour Technolo8ies Pollcy and Publlc Allalrs Ahead of the weblnar we also wrticlwted in o4wt with FDF Scotland for thelr members and udience base. Open letter to the Prlme Mlnlster The UK Salt Challenge: What Is It golng to tske to Ket actlon. HABIT ] Following on from the success of last veor, we collabornted once more with the team at MyNutriWeb. Durin8 this cial edition roundtable, leadin8 experts covered the succe55es and failure5 of Sah policy in the UK. how it comp4res to other countries. and what steps we should take to get aclion. MyNutriWeb During the MyNutriWeb webinar, we lounched our open letter to the Prime Mlnister. callinE for mandatory salt reductlors tarEet5 and asked the ommunity to join u5 in co-51Enin8_ In total. 236 nutritJoni5t5. dietitian5, researchers, pharma£i5t5. nurses and GPS, alongside the Royal Society for Publlc Health, the Faculty of Publjc Health. Bl¢))d Pressure UK. Early Start Nutrition, Heart UK and the London Early Year5 Foundation. Signed the letter, which wa5 sent to Bori5 Johnson In April 2022. Ourchairman Professor MocGregorwas joined by.. Dr Sarah Jarvis GP. Juliette Kellow Re￿Stered Dietitian Amanda Ursell, Nutritlon Consultant Joanne Lunn, Health Manager at John Lewis Partnership To mark the week, Action on Salt and W￿SH developed o policy re50uice highlighting 'whot 27- CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 works. when it comes to salt reduction policies_ Decades of very strong evidence te115 US unequivocally that salt negatively impacts hea￿h. Robust salt reduction policies must be prSoritised to prevent millions of needless deaths 8loballv. and save billions in healthcare costs. Results from scoping review of real-wortd e*idence has revealed Several key elements, including." barriers and opportunitie5 to achieving progress In Salt reduction. Porticipants agreed that political focus in recent years has centred on obesity prevention- and riohtly so- but ￿lt reduction is essentiol to preventing cardiovascular diseèse.. the voluntary nature of the programme 15 an Issue." the publlc must be mobili5ed to demand lower salt products: and a wider range of stakeholders should be involved in the policy. Bold and ambitious polstical leadership to implernent and maintain salt reduction policies Mandatory Salt reductlon targets t create a level playing fSeld Front of ￿(k nutrrtion labels to incentivise reformulation Advocacy to aid the priorrb"sation of Salt redurtion on political agend)s Consumer awarenes5 cèmpasqns to bulld support for salt reduction. but not to be relied on a5 a standalone tool for salt reduction Interventions In the out of home sector and f15cal meJ5ures on added salt produrts could ensure wlder progres5 Durlng the week, ArtSon on Salt nd WAS5H hosted a virtyal roundtable with key stakeholders to discuss the UK'S salt reduction pro¥rarnme. The purpose of the roundtable wo5 to create con5en5US that salt reduction progress is needed to prevent cardiovascular disease. respon51ble for one in four deaths in the UK, and idenlify how to ccelerote proqress. Engagement We contSnue to focus our engagement ansy onsumer rnessa8ing through our social media chonnels Twitter, Linkedln and Instagrbm. Durlnq the week we made 236 new follower5 across all platforms. and made over 246,c￿ interaction5 usin£ our hashtag #SaltAwarenessWeek We also translated our posters Into Arablc. Spanlsh, olian, Mandarirs and French to aid internotional engagement. More than 20 countries supported the awareness week. Supporter$ Adi¥ A¢¢EIERATIMO $ALT REOU¢TION IP4 THE VK Af-:VE Ley EMIFS 11 SCHODLS Childrèn s Food FACULTYQF HÉAAT UK REIL BAEID •, IIK,(Arult￿IXknTn Thi5 year we were fortunate enough to hove support from 19 national health char￿tIeS for our UK Carnpai￿_ Participants tliscussed broad themes, tlrawing on their diverse experience5 in public health and prevention to identify common ground on the need for salt reduction in the UK. and highlight We also had some fantastlc support from publk figures and health professionals, who helped disseminate our me55age aiross their respective udiences. 28- CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 Research maker5, n￿o¥ernMental ow¥ani5alions and food Industries. May 2021 A series of Studies were published about ourprevious internotional projea in Malaysia" the Malaysion Communiry Salt ￿r¥eY IWC0551. whith rnn from 2017 to 2019. S￿¥ L￿￿101 itAtWe5tu Salt redudion to hIP￿tensIOn.. tht rtasorts ol the c(*)titr•er lnthis article, methodolowcjl problems such as reverse cau5alTh and inaccurate and biased esTimation of sa¢r intèke are hi8hli¢hted as reaso *y Ilmited Mudjes idenilfy sali reducTlon as controversial Risk fartors related with high sodiurn intake mon8 MalaysSan adults". findines from the Malaysion Comrnunlty Salt Survey I￿￿oSsI 2017-2018 NS Arn￿k R Othrn￿ F MQ Fl Ythof or G Alis T.JII•• oz High sodium food consurnption pitrem mone Malaysian populallon #hmad Man cs ￿hMIr$F H•F KottIVINKW PAICGr 114utr. 2011 The prevalence of hyperien510n arno Malaysion adult5 and its as50clated rlsk fbaors. data from Malaysian Communlty SBIT Study IMrfoSSI u(tthto •nsion". th*r￿S0 August 2021 BaFrfers. Enobler5 and Pefceo5ons on Dletwysah Redwthn in ihe (kn471.Horne 5eaor5: A Sc£yl Revlew Perception5. barr[￿ oTrJ enatylngtèctors for reilualon In dietary salt Intake in the o(rt of home sector were investiiaied In this 5topin8 revlew. This revlew should be consitlered by poll£ymakers In the development of successlul reduttbon llraieyes that ère tailored to the of home settor June 2021 DI￿ory SodI￿,contro￿y,_l$SUe$1￿l Pfflentlal GA. 5*1 R￿(110￿ 47 t Th15 revlew summarlses the Is$L￿$ thoi have led to the limited view that sall reiluttion is a iontrover51al iS5ue5, iThcluding inappropriate research methc4Jolow, conflict5 of intere5r. Ind que5rion5 of professional condua 5 and porce omon DV41 -NOrn•SlCtor5.A5( nh. ZDIAJUI ao" So¢r￿M and llotassiurn ExcretiDn ol S(hoolchilthen Relationship %wth Their F*Jmily ExcretTh in Chin• Th15 cross-settionèl St￿ foun# that sodium and potasslum excretion are a$50ciate(I wlth fami excretions.. therefore, Sort reducrion and pota551um e•hancemem in children shoul¢J engage families and xhoDIs. 2011.1a.l8￿199 July 2021 DeveknpinE a pdlcy to reduce ihe 5all conteni of lood conwmed txrt￿1e the hclne In Malaysla.. protocol of a qu&ithiive 51udv A protocol pèper, detailinE a quèlitstive anotysls of rtakeholderwews towèr¢ts sart reduaion. The pro10c￿ highlights how panicipantswill be recruited frcffi thefive zone5 of Molay5io, ind￿lIr¥ polic Zh S￿￿1(￿L¥￿na￿ rdatiTh75hi thina. r4Utriwrt52D2 '15.'2101 SSIum￿rI￿ 29- CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 October 2021 Ulin RtsLN Inwrt of color40ded warIM￿ n￿wIll0n label11￿ 5chemes'. A5￿ternatI[ review [￿rk meta4n*51s This systematic re¥iew and meti-onalysi5 summirise5 the current available research to update the knowledge of the most wpular'inTerpretNe' front-of- pack nutrition labellinL whlch %¥efe lound io be effettNe in directiry consumerstcrwèrds more healthy purthases Tanm k•CG .'152.163 Serum 50dium and ri5kot rryper¢ensKm: a cohwr This snjdy invelligaied the associatico berween senJm sodium and blood pressure, findin£that an elevated serum sodium It￿1 was associated wrth 4n increased risk of devdowng hypertension. This 5￿ceS[S serum sodlum could L* a P)Ien￿al rSsk faaor hypertenston. w•b5twJ c NRC •1¥. 2021 CrosF5eaional compari50n5 01 sodlum tontent In prcfe5sed Meat ffish prL¥lucts ar￿￿ Ilve untrbe5'. prfenii•l forte4slble iarw5 •nd re10rrN￿ti0n Analysi5 of Iccall*avallable pr￿essed meots ond fish predu£ts in flve countries found variatlons in salr ontent. with China the hiihest mean $411 content. f¢￿lowed by the US, sO￿h Afn"ca. Aullrolii and the UK. January 2022 Berter ￿leThan Ne￿.. The FDA'S Sodknm fted￿0n Target5 Foiiowirrf The release of the U5 Food and Dru8 Aominlsirarlon's sodium reduaion in ottober 2021, this edr(orial welcomes th￿r delayed Implementation but highlight5 Ihat a voluntary approèch can be problematic by drawinc on lessons from the UK. 2021 JI-. November 2021 Nutriilonal Quollty of Pl•nt-Based Meal Pmthjrti Atrnilotye In the UK., ACm$5-5edcwl 5uryey This study found thai airhough plant-ba5ed rneat prcduits are unneces5oril¥ hi8h in sak cornwred io eoufvalent meat products, Wllh more than 75% of the produns surveyed meetlrvd the Go¥ernment's sair redurtion target5. February 2022 Delayed finaliz￿￿fi of Sc#Jium Tall￿$ the Unl￿d Stale5 May CO￿ c￿er 2Y).0[￿l tives by 2051 This mDdellin£ stUL* esrimated Ihe health beneflts of Implementing vduntory sali reduction targets In the US, linding more than 445,CKI) lives could be saved over the coming 10 years. Plowever, this siudy a150 estlrnated that rnOfeihaD 160,C#X deèths could occur s a result otthe FDA'S delay in getti￿ the thort-rerm targets in place. J cc*bLK ￿UbsonmF Idp N MXGre FJ. Del F￿￿11￿110￿0fSUd￿rnTII Is In fheunyred FJ ￿(Gr GA. NU￿￿onI1 al olPla*.oa prc•kn5 4¥4Iabh iJK". A(ro￿-s￿l0￿ Z021 15 4215. 24ilhxr Urinarysothurn and Potassium Ex(let￿n and card1ova5cu￿T Ri51[ The autho￿ found thai hwer salt Intake %*a5 swanificantly assooated Wilh h￿tter risk of stroke and hean di5ea5e in a dostrre5ponse manner, while a hiehef potsssium intake ledto lower risk ol srroke ar￿1 heart disease. App based educotion programrnEto rethxe salt intoke IAppSoltl in sd¥Jdthildren ond theii tafflilits in China: paral*l. clumer randonwsed Control￿ ifbal This randorni￿ controlled triol Involving54 pnmary schools from three province5 in mrthem, central, and scKJthem China found thatwhen children were taught, with SUPPDrt of è smartphone app. aboLrtsalt y￿ne ¥ienekerLM GC 30- CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 reduaion ond assigned homework to encourage t￿r fomilies to particiwe in acrivitie5 to reduce 5a tonsumption. salt intake in aduttfamtfy members fell. HEFI UY Stiny ChenF thwy Zbiow UD M WUT Yaol LWC Zh￿5 D LIUY LIX Nej Tanm So J Mai ti Scrffium and He&th: IJJ f4tyth5 and a ContrthEr5y Based on Oefual This article detves intolhe flaws of many recent ill- fovThOed claims thai reducinE intake does not consistently reduce CVD and co155 Ofi Joumal editors io ensure thar reseorch be rigorou51y challented by rthpeNdenT reviewers belore publlcaTlon rarrffl￿tD l￿dule5att irrtak Irfa￿11•￿1 in Ckn fri￿. 2022 Feb9'370..Q￿094I Ths was accomp0n￿￿ by an o￿ni0n artide in the BW.. Con (hildren p*y a rde in reduong lomilie5' salt intoke? G￿(knjR L'Aknbo wi iAcklaTrJ OT LA T RM •t41. and aconit ".172-114. dcq." othial. CLwr R . 1021Jun Building Relationships We prlorltlse tol1•bNath￿ wlth key ￿0￿5 In the UK and Intern•tlonth, In(&th¥: China Natlonal Cemre for Fot#* Salety RkkASseSs￿ Tfve6e￿ Instlttrtefc* Glo Health Aknhol Chwye UK Neart UK Alcoh￿ k*us Scoijano Chinese Cemre for Disease trol Jnd Pwe%*niion Hean Research UK Akoh(d l*alth Allbtince American Heart Assoclothn Chinese Cemre fow Health E￿¢•th)rt Impart on Urban Health A55odatlon for kutyol In$th￿e of PkohLY Studles C(msumers Imemadonll Jarnieolibrr Foundrt Barts CornmunltySn4ie5 CRONICAS Pe Kldnry Research UK Blood Pressure UK Oental we11ne55Tn￿t Lljertine Breartconcew UK Dep•rtynent ot He4iih aThl Sodjl Lhing Loud Dental A$50dath ScoTland Dlobetes UK Menier¥s Soclety ￿￿￿$h Oletetk Assoda￿[ European salt ActiLVb NetwTh m1n1s¢ry￿ Heatth Malvrta Brld$h Heart Foundotl( Faculry of Genual tlental Pre￿Ice Myf4uthWeb Obeslry F(rn CwKew Re5eorih UK Faculty of Ile*th ThtC4mlineWalker Twu Food Attl¥e Cefflerlor kleNe Inthe Pub Imerest P&)uri5h Scotland Food EthKs Countil IyArtion SC￿lar Chets in 5(hoc4s C4Jeslty Hea￿h Alliance Chikl Growth Foundation The 13eorEe Chlna C*al Health F￿[￿1*)￿ Children's Foo¢ CanwaiKn 31 CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 PolMs1ic Kidney Oi5ea5e Scottish Obe5iryAlliance Puwk Health SharepAlon Unr4ersiti KebanRSaan ma1￿1 UnNew5ity of Malrya Real Bread Carya Sdl A550rlation Re501¥e iosoby ir￿$ s￿Or Srmrt VthKh? Swway Unwewsity. Malaysii Su5takn Wothj Heallh fftanlzadon ar reRion* offi¢e5 Royal Col* OlNUr￿ oyal Colbege ol Phy5kion5 and Sur£eonsol Glas£ow Susiainable Resiaurani AssoCi￿10Th Workl Cancer Researth Fund oval Soriety lor Pubmc Health Funding Our thanks qo to the followln8 fvnders for their generous support of projects thss year. Impact on Urban Health Esmee Fairbairn FOUNDATION World Health Organization Europe 32- CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 Con•eMU8 Action on Sall Sugar and Health Wolfson Instltute of Populatlon Heahh Charterhouse Square London ECIM 6BQ CASSH is A Regiitered Charity No. 1098188 CASSH Consensus A¢lion on Sall, Sugar & Health 33- ## **CONSENSUS ACTION ON SALT, SUGAR & HEALTH** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2022**_ ## **Statement of trustees' responsibilities** The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees' report was approved by the Board of Trustees. .............................. Lb. TON **Professor Graham MacGregor, Chairman** Trustee Dated: .........................18 January 2023 Type text here - 34 - ## **CONSENSUS ACTION ON SALT, SUGAR & HEALTH** ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF CONSENSUS ACTION ON SALT, SUGAR & HEALTH** I report to the trustees on my examination of the financial statements of Consensus Action on Salt, Sugar & Health (the charity) for the year ended 30 April 2022. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or - 2 the financial statements do not accord with those records; or - 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. S Meah FCCA ## **Crossley Financial Accounting** Star House Star Hill Rochester Kent ME1 1UX Dated: ......................... - 35 - ## **CONSENSUS ACTION ON SALT, SUGAR & HEALTH** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 30 APRIL 2022**_ |**Unrestricted Unrestricted**
**Total**
Unrestricted
Unrestricted
**funds**
**funds**
funds
funds
**general**
**designated**
general
designated
**2022**
**2022**
**2022**
2021
2021
**Notes**
**£**
**£**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**5**
17,553
-
17,553
112,962
-
Charitable activities
**3**
49,190
-
49,190
-
-
Investments
**4**
-
-
-
206
-
**Total income**
66,743
-
66,743
113,168
-
**Expenditure on:**
Charitable activities
**6**
169,525
-
169,525
84,633
-
**Net (expenditure)/income for**
**the year/**
**Net movement in funds**
(102,782)
-
(102,782)
28,535
-
Fund balances at 1 May
2021
128,886
373,568
502,454
118,919
355,000
**Fund balances at 30**
**April 2022**
26,104
373,568
399,672
147,454
355,000|Total
2021
**£**
112,962
-
206| |---|---| ||113,168| ||84,633| ||28,535
473,919| ||502,454| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 36 - ## **CONSENSUS ACTION ON SALT, SUGAR & HEALTH** ## **STATEMENT OF FINANCIAL POSITION** ## _**AS AT 30 APRIL 2022**_ |||**2022**||**2021**|| |---|---|---|---|---|---| ||**Notes**|**£**|**£**|**£**|**£**| |**Current assets**|||||| |Debtors|**10**|8,937||2,050|| |Cash at bank and in hand||421,811||547,837|| |||430,748||549,887|| |**Creditors: amounts falling due within**|||||| |**one year**|**11**|(31,076)||(47,433)|| |Net current assets|||399,672||502,454| |**Unrestricted funds**|||||| |Designated funds|**13**|373,568||355,000|| |General funds||26,104||147,454|| |**Total Funds**|||399,672||502,454| |The notes at pages 33 to 40 form part of these accounts.|The notes at pages 33 to 40 form part of these accounts.||||| The financial statements were approved by the Trustees on ......................... .............................. Cl. Gen Professor Graham MacGregor, Chairman **Trustee** Date: 18 January 2023 - 37 - ## **CONSENSUS ACTION ON SALT, SUGAR & HEALTH** ## **STATEMENT OF FINANCIAL POSITION (CONTINUED)** _**AS AT 30 APRIL 2022**_ ## **1 Critical accounting estimates and judgements** In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. ## **2 Accounting policies** ## **Charity information** Consensus Action on Salt, Sugar and Health constitutes a public benefit entity as defined by FRS 102. ## **2.1 Accounting convention** The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **2.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **2.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Designated funds are unrestricted funds set aside at the discretion of the trustees for specific purposes. The designated fund will provide working capital to the charity to enable it to continue its unique activities whilst the trustees implement their fundraising strategy. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. - 38 - ## **CONSENSUS ACTION ON SALT, SUGAR & HEALTH** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 30 APRIL 2022**_ ## **2 Accounting policies** **(Continued)** Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. ## **2.4 Income** All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material. Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the charity of the item is probable and that economic benefit can be measured reliably. ln accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the Trustees' report for more information about their contribution. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. lncome tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. lncome tax recoverable in relation to investment income is recognised at the time the investment income is receivable. ## **2.5 Expenditure** Income and expenses are included in the financial statements as they become receivable or due. Expenses include VAT where applicable as the company cannot reclaim it. Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity, The costs of each activity are made up of the total of direct costs and shared costs, including support costs lnvolved ln undertaking each actlvlty. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Charitable activities and Governance costs are costs incurred on the charity's educational operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities. - 39 - ## **CONSENSUS ACTION ON SALT, SUGAR & HEALTH** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2022**_ ## **2 Accounting policies** ## **(Continued)** ## **2.6 Financial instruments** The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Financial liabilities classified as payable within one year are not amortised. ## _**Derecognition of financial liabilities**_ Financial liabilities are derecognised when the charity’s contractual obligations expire or are extinguished. ## **3 Charitable activities** ||**Research**|| |---|---|---| ||**and surveys**|| ||**income**|| ||**2022**|**2021**| ||**£**|**£**| |Research and surveys income|49,190|-| - 40 - ## **CONSENSUS ACTION ON SALT, SUGAR & HEALTH** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2022**_ ## **4 Investments** ||**Total**|Unrestricted| |---|---|---| |||funds| |||general| ||**2022**|2021| ||**£**|£| |Investment income|-|206| ## **5 Donations and legacies** ||**Unrestricted**|Unrestricted| |---|---|---| ||**funds**|funds| ||**general**|general| ||**2022**|2021| ||**£**|£| |Donations|7|244| |Grants|17,262|112,500| |Sponsorship|284|218| ||17,553|112,962| - 41 - ||**Total**|**2021**|||**£**|77,418|572|77,990|1,926|4,717|84,633| |---|---|---|---|---|---|---|---|---|---|---|---| ||**Total**|**2022**|||**£**|149,012|3,784|152,796|11,316|5,413|169,525| ||**WASSH**|||**2022**|**£**|7,451|189|7,640|566|271|8,477| ||**FoodSwitch**
**National Sugar**|**Awareness**|**Week**|**2022**
**2022**|**£**
**£**|29,802
7,451|757
189|30,559
7,640|2,264
566|1,083
271|33,906
8,477| ||**Food Salt and Sugar**|**Surveys**||**2022**|**£**|96,857|2,460|99,317|7,356|3,517|110,190| ||**National Salt**|**Awareness Week**||**2022**|**£**|7,451|189|7,640|564|271|8,475| |**Charitable activities**||||||Direct project costs|Other direct costs||Share of support costs (see note 7)|Share of governance costs (see note 7)|| |**6**|||||||||||| |**(Continued)**|||**Total**|**2021**|**£**|77,418|572|77,990|1,926|4,717|84,633|||84,633| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||**WASSH**||**£**|3,871|29|3,900|78|236|4,214|||4,214| ||||**Food Salt and**
**FoodSwitch**
**National Sugar**|**Sugar Surveys**
**Awareness Week**|**£**
**£**
**£**|50,320
15,484
3,871|371
114
29|50,691
15,598
3,900|1,019
313
438|3,066
943
236|54,776
16,854
4,574|||54,776
16,854
4,574| ||||**National Salt Awareness**|**Week**|**£**|3,872|29|3,901|78|236|4,215|||4,215| |**Charitable activities**|**For the year ended 30 April 2021**|||||Direct project costs|Other direct costs||Share of support costs (see note 7)|Share of governance costs (see note 7)|||**Analysis by fund**|Unrestricted funds - general| |**6**||||||||||||||| ## **CONSENSUS ACTION ON SALT, SUGAR & HEALTH** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2022**_ ## **7 Support costs** |**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Insurance
818
-
Membership fees
130
-
Sundry expenses
434
-
Travel and subsistence
259
-
Marketing
2,113
-
Computer expenses
262
-
Bad debt provision
7,300
-
Accountancy
-
5,413
11,316
5,413
Analysed between
Charitable activities
11,316
5,413|**2022**Support costs Governance
costs
**£**
£
£
818
825
-
130
230
-
434
467
-
259
128
-
2,113
-
-
262
276
-
7,300
-
-
5,413
-
4,717
16,729
1,926
4,717
16,729
1,926
4,717|2021
£
825
230
467
128
-
276
-
4,717| |---|---|---| |||6,643| |||6,643| Governance costs includes payments to the independent examiners of £1,716 (2021 - £1,668) for independent examination fees. ## **8 Trustees** During the year, Trustees received reimbursement of expenses of £Nil (2021 - £Nil). ## **9 Employees** The average monthly number of employees during the year was: |||**2022**|**2021**| |---|---|---|---| |||**Number**|**Number**| |||4|5| |**10**|**Debtors**||| |||**2022**|**2021**| ||**Amounts falling due within one year:**|**£**|**£**| ||Trade debtors|8,000|1,000| ||Prepayments and accrued income|937|1,050| |||8,937|2,050| - 44 - ## **CONSENSUS ACTION ON SALT, SUGAR & HEALTH** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2022**_ ## **11 Creditors: amounts falling due within one year** |Trade creditors
Accruals and deferred income
**12**
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**Designated**
**funds**
**2022**
**2022**
**£**
**£**
Fund balances at 30
April 2022 are
represented by:
Current assets/(liabilities)
26,104
373,568
26,104
373,568|**2022**
**£**
4,312
26,764
31,076
**Total**
Unrestricted
funds
Designated
funds
**2022**
2021
2021
**£**
£
£
399,672
147,454
355,000
399,672
147,454
355,000|**2021**
**£**
886
46,547| |---|---|---| |||47,433| |||Total
2021
£
502,454| |||502,454| ## **13 Designated funds** The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes: |||**Movement**||**Movement**|| |---|---|---|---|---|---| |||**in funds**||**in funds**|| ||**Balance at**|**Incoming**|**Balance at**|**Incoming**|**Balance at**| ||**1 May 2020**|**resources**|**1 May 2021**|**resources**|**30 April 2022**| ||**£**|**£**|**£**|**£**|**£**| |Working capital|355,000|-|355,000|18,568|373,568| ||355,000|-|355,000|18,568|373,568| The designated fund will provide working capital to the charity to enable it to continue its unique activities whilst the trustees implement their fundraising strategy. - 45 -