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Charity registration number 1098818

CONSENSUS ACTION ON SALT, SUGAR & HEALTH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Professor Graham MacGregor, Chairman Professor Peter Sever Professor Malcolm Law Professor Feng He 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

	Page
Trustees' report	1 - 26
Independent examiner's report	27
Statement of financial activities	28
Statement of financial position	29
Notes to the financial statements	30 - 38

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

TRUSTEES' REPORT

FOR THE YEAR ENDED 30 APRIL 2023

The trustees present their annual report and financial statements for the year ended 30 April 2023.

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 charity to the campaign and policy leads, 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.

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023

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 pages 9 to 25.

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. During the year, the Trustees invested such funds in interest bearing deposit accounts earning returns at commercial rates of interest.

Financial review

Previous work with a large external funding organisation was successful in securing funding for a 2-year project, looking at nutrition in early years. The charity continued working closely with other NGOs to bring in additional income to support staff in their respective projects.

The trustees reviewed the financial position and agreed an increased focused on fundraising should be a priority for the coming year 2023/2024.

Funds income:

The charity received funding from different sources, including research grants from charitable trusts; donations from individuals generally and interest from our fixed term deposits. 2022/2023 has already seen successful small funding bids with this, alongside an increase in applications, and we expect to be able to ensure greater security in future years.

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023

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 was a similar level to the previous year, 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 2022/2023 through a couple of different sources; unrestricted voluntary income, and investments.

RESERVES POLICY

The Trustees aim to maintain a high level of unrestricted reserves which ensures that there are adequate funds to meet current and future liabilities. The Trustees consider that holding unrestricted free reserves (including designated funds which are reviewed on an annual basis) equivalent to approximately 2 years’ operating costs, is recommended to provide sufficient resources to respond to unexpected adverse changes in the charity’s funding or activities, which equates to approximately £330,000 based on current costs.

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 CASSH Consensus Aclion on Salt, Sugar & Health Annual Report 4Jutrition Research in Actlon May 22- April 23

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 reglstered charlty dedicated to reduclng dietary salt. sugar and calorie consumption to improve the health of populotions in the UK and worldwide. The charity is lorTned of three research and advocacy groups: Attion Su8•1 bnd Ll'.,rld Adlon on SJl¢ & Health IWASSHI. CASSH Consensus Action on Salt, Sugar & Health Is Successfully working to reach a consensus with the food indvstry Jnd Government over the harmful effects of a high salt diet. and brlni about a reduction In the mount of salt in processed foods as well as salt added to cookin& and the table. To date. many Supermarkets and food manufacturers have chosen to adopt a policy of qradually reducing the salt content of their products. Acllon on Sall Aclknn on 1.111 S SUPP)rted by 23 expert sclentific members. Is workln8 to reach J consensus wlth the food Industry and Government over the harmful effects of a high su¥Dr diet. and brirn¢ about a redudion in the amount of 5ugar5 In food and drlnk product5. By working to reach consen5US Wlth food manufacturer5 and Government that there is strong ewdence that free sugar5 are a Major cause of obesity and have other adverst health effects, we aim to reate sustalnable policles ond systems thot enable reduced free sugars intake. Action on Sugar '.L,I I Is supported by 24 expert advi50r5. mSsslon is to improve the health of populations throughout the wodd by achieving retluctions in sa, sugar nd calorie Intake. WASSH provides resource5 and expert dvice to enable the development and irnplementation of salt. sugar and calorie reduction programme5 woddwide. WASSH WASS l is a Blobal network of more than 6CK) expert members in IC*J countrie5.

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 PTofGrahaffl MKGre6ov knva Pcrfnbo. RNutr CY Kawth•r Hasth•m RNLrtf Mhai 8rovm RNIitr Trustee, Chairman, CASSH Carnpa1 L•ad artd R5arch F•llow. Action on Salt campai Lad aftd R•s•arch Fllow, Actlon Dn Suiar PolKy & Publlc AfFairs Mana8•r. ActiOTr on Sah & Action 4n SuFr I Prograrnme Lead, WASSH Nurrkion151, Attion an Sali Acbon on Sugir A5515tant Nutritsoni3t, Acrion on Satt and Action on SuG3r S•Thior Policy ind Int•rnatkinil Proj•cts Offic•r. WASSH Zo• Oavhts ANuts Sheen• BhaleelANT Harihit Burt ANutr Trusi•• Tvusi•• TItsAt•• Prol PS Sov•r Prol MR L4w Prol F H• Memb•r M•mb•r M•mty•r Mmb•r M•mb•i Mmb•r M•mb•r M•mb•r M•mb•i M•mO•i M•mb•i ProlT Lani ProllAEI L•4n Prof Sir M Marmot Prof K MIPh•rsoty Prof C Mill•ii Prolo ¢>•bod• PrD114P Poult•r Profs Shihar W Sunmin prSir N Wild Prof I Wihkl•r M•mts•r M•mb•i M•mb•r Memb•r M•mb•r M•mty•r M•mty•r M•mb•i M•mb•r PrG Bev4 Prof S C•p•w•ll ProtFP C4ppucclo ProlPM Dodson ProlP Élliott Pr1 G•ori• PrWPT J•m•i Mr M K•D• ProfKT Advlsor Advhor Profs C4p•w•ll Prof I Cuzick Prof A G•rd• Pt•f F H• Prof P l•m Prolftl johnso Mr M Kan• Prof T L•ni DT C Lltw*ltyn Prof R LustiÉ Advhor Advlsor Advksor Advksor AdYI5Df Adylsor AdYLwr Advlsor Advisor Advksor Advbsor Dr M Ra•r PrDIO ty•bod• Mr N Riibv PrdA Rvii-Gvnfi Prof P S•v•r PToIOr S Shahar Prol8 Swinburn Prof Sir N Wild Prof I W•ss Prp Whin£ Prof J WinW•r Advlsor Advlsor AdY15Dr Advlsor Advlsor Advlsor Advisor Advksor AdYiSDr Advi5Dr Ms M Mw•u•rni

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 Contents Wekome.......---.......-----......--......-.-.--.-.......---........-.----......--..... Our Yearln Summory.---....-..,...--.-......---.-.-....---......---....-.......--..... 5urVey.......---.......-.---.-......--......-.----.......---........-.---..................II CASSMProjects_-......--.........----.........--......-.----......---........-.---..13 s90rA1neSS Week.. 8- 14th 14ovember2022....--.........--...-.-......--.....15 soltAw0rene Week 2023... ..18 WorldAttlon Sal¢ SugurundHeulth.........--......-.-.-_-......---.......-....-..19 Our ReseaTCh.--.........---.-.-......--......---.-.-......---.......---.-.........--.. Oulldlng Rekntion5hips.......-.-.--.-......--......-.-.---.........--........-.-.---.......23 Fundlnp......--.........--......-....---......---....-......--.........---.-..........--.....24

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 Welcome rfr This year has been marked by some significant policy developments. desplte the unpreiedented changes in Government leadership leadingto disappolntSnE delays. Kell0'S made a bold move and Inrtiated J leRal dispute wlth the Rovemment. contestin8 regulatlons concerning cereals high In saturoted fat. Salt, and sugar IHFSSI. This speaks volurnes to the efforts that companies ère willing make to èvold Improvlng the nutrrtional quolrty of their prcducts. Thankful. the Hith Court ruled in fmur of the government, setting a si£nificant precedent in pr(urt re8ulatlon gf HFSS food and drink. Thls gave us all hope thot nutrltlon policies were ftnallv stort1nR to tske shape, but whilst location restrictions for HFSS products became operational in October. the introduction of volumtrbased promtstions, antl advertisin8 restrictions saw further delays until October 2025, stirrinK concerns and uncertainties for future regulations under this 8ovtrnment Followng our Freedom of Infomation reouests. the govemment publlshed their final Suyr Redudion report in December. which analy5ed the proiTe55 of the Su¥ar Reduction Programme. It unveiled dismol reductions in total sugar content of cate8orie5 under the voluntary prcframme. but emphosised the huge impact of the Soft Drlnks Industry Lewi reducin8 Sugar sales frorn soft drinks. Whilst the evidence linking poor diet5 to worseninq health outcomes continue5 to grow, leadews 4nd policy makers remoin unconvinced. throwin8 doubt and delays ol every pivotal moment. Tjlks of • Eeneral elertion in 2024 te us hope of a publlc hejlth shake up. but for now our fight contlnues, drJwinE attention to the benefit of reformulatbon. not only on population health. but on businesses and the economy as a whole. Professor Graham MDcGregor chasm of CA55H

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 Our Year in Summary

250 Pl•ce5 of medla Cora1e, •cross TV. radto. n•tlonal prlnt m•dli and ohlln• Survey5 of lt, suyr and em($ calorlt content of popul•r lood and drlfik Glob•l 4w•r¢ness wrtk, wlth support from 17 hulth or8•nls•tlons Coll•bor•tlw prohcts In UK, Maya. E*st•rn M•dlt•rr•M•n Aln •n sOh East Asl• r mlew•d ublk•tlons 30 Meetlnqs whh food comp•nles to th•lltng• thèlr prov5 wlth •nd s¥r r•ducilon

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 Timellne of Events May June july November September October December 2023 January March February 10-

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 Surveys rtt¢uthon Lwth our SupplrI 47t7d teom5 •nstsrinq tiot don't cofftpromtsé on rhe softtp. quollty ond tQSte of ourdishe5. Overth• lax L2 months, w• hawe woth•d on s•v•r•l xumys, 50m• of %Yhich ha¥• b••n bui Into compr•h•nsi t•chnlcal r•ports to itsld• IndUry into further iction. No¥embeT 2022 - Boby & Tod¢#er Bre4fasti July 2022-children's Meals Our sui•r aw•r•n•s1 w•k r•port rv4••l•d th• hiih sui•1 ¢ofit•nl in batyy •rd toddl•f br•ikfitt It•ffii. Q¥•f 80% of bt••ll•si yodutts sury•y•d f••tur•d nutiition ind h•41th daims on loodi which still t¥nt•in lui•rs Irom fiuii pur••s. conc•ntrit•s ind julc• m4ln caus• of tooth d•¢•y. W• ipok• io p•r•hts of im•ll £hlklr•th who r•ls•d CODc•rnJ abo th• l•vs cl sui•r In thJ• <omrn•rci•l biby foods, With th• ffi•l¢rity 187%1 i•yini it would b• vi•ful rf th• iui•ii •éY•d to baby and Infant food. In<ludiDI thai ot proc•s5•d fruli, w•sdispliy•d on front of p•c. 5urvyed childr•n's m••15 In r•stiuranti ind found som• ir• still 5•nTlni diih•s io ¢hildr•n which 4r• ¥rtn•£•sutily hith in sik, d•splt• prlOuS calls by h•4lth prot•s5 •rthd th• Go¥•MM•nt to Smpwv• Th•m. ColltoortloA' StriCt•¢standardsloi chlld h••llhto Includ• m4nditory rqiulation on SJR, •Trd c•lori• l•¥•ls in lood5 Int•nd•d for child consurnption. CaMt• •dl•Yt.. Th• compl•i• r•mov•l ¢f mlsl••dln¢ nutrltion ard h•ilth cliirns on IDhnt food •nd dnnk products 4nd for th• irNwnm•nt to publlsh •Trd mindi1• th• vrdUl comrn•rci•l b•by food and drlnk iuld•lln•s. Indurtry rumme•ts.' Prnt20-'R¢¢LICJng $0ltcont•ntiJ o •Prr1tyfvT Pr•zzo, ond criticol compDptJyi of our tyutrition 5tmt•yy..os purt ol Our strot•qy to pmvld• utriirunclly bvlonceLI rn¢DJsfvrchildr•n, we hov dewlop•O un Oodirionul optionyor childrnn unéer 6 with o Icw I•veloYscdivm. Wewilj conrirpue tc rrfvitw our lowls ol salt and id•fttifv woys In wljichit con be reduce¢ wrtAout<ompromitsiJJ¢our /oodquolity. so/•ty ondyluvotJr.' e•b•05•- wf fokv injontnvtrition ifriw51y and utbvQVS ronsld•r D•portnp•nt oy 1th recomtTrTrendoTrons when Oevelopirtg ovr produrti. Thots why WE olwoys prioritiS• getable$ in our pouch ond don't proLluCQ ony POuch•s conrGining ICtIftuii.... e hov• been supporters ol the Oov•rnmentS 50tt rnduttion piogromm¢s ond ht7VQ cortstonttystrived to m¢rt th• torgtts ILV racfv of rh•5e...Whilst we orn olreoéy rneetin4 the 2034 Government forgers on solt, continut to •ng0grf stukEholdtrJ indtsLlinq AttL on 5olt 47nd to chompion solt Little FfethJie- ..wedonotvsetheclaim'ftootlded Sugort on Gny cf our yoghurts, this is ogotnst PHE ouOnce which or• fvlly compliont with. We èelievt Lpur Greek styl• yoghvrt vrt Lf grt xompffj ol Dff•nng o bolcnced reyponsible lor chiJLlren We OVtyLI juice

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 cohcentrtsres, refl0 5Yg0ts ond try to usé fr¥lt combinations thar ornlobvef sugor... "Wets plets5edt05tsww'veqlreodyhittlJt 2024 sutt toryets ocross brand rolls. 05 I¢15 numbéi of high flbro 8•tt4rf proGluct5 in the mnqe. We ore CLVnrnitted to fttinuing our Vrk on r•lomiulation ocross th• totegN that Lyr• most importonr ro Ajda srorn•rs,oÉs." March 2023- ead y 2022- 8reakfast tefeals wlth packo4k¥that may to thlldren W• hft th• h•adlin•s 1th our r•pDrt or th• si ccnt•m of pr•-Ilic•d br•ad. In th• UK, bv•id i5 th• m41n xourc• of Sak. byith ov•r 60 lo45 ol br•4d brou1 p•r p•riott p•r or. A 5m•ll 6% r•durtits inth• •v•rni• silt cont•ntol br•ad woukl r•mov• 926 tonn•s ol s•li Ir•ffi th• UK di•t p•r y•4r, •qulv•l•nt to th• wihi 01132 •l•phJnt5. Cull rg IKtivn." S•t m•ndatory r•ductiD t•ri•ts In ord•r to cr•at• a l•¥•l plawrli fi•kJ •tt¢M th• lood ind¥stry. In July. V4• collabor•t•O on th• Food Foundation's Brok•n Pl•t• f•pvrt fDr th• 4rh ccnJqcutiv• y••r, s•sslni th• nutirtionil profil• of br•akfast ¢•r••ls,•ndm•r• r•¢•nilyy¢{uni, Wilh p•ck•iii)I that ipp•il to chlldr•n. Drt4 show5 o¥•rill. th•r• h•5 noi bq•n • slinifie•nT iffiproy•rn•nt In th• suiir cont•nt of loods 51Dc• 2021. Sup•vrn•rk•t own l•b•l £•r••ls scot•O mor• fbvour•bly nutritionolty. wilh ir•it•f r•ductyon5 in both sif( •nd xuibr, but it Ix th• brbndod c•r•ilx that oft•n flnd th•ir horn• In cur klt<h•n cupboirds. Rformyl•tlon of Ih•s• mor• popur prodyctswill havo th• ireat•st impKt on publlc h•ath, but unlortunat•l¥. ffl•ny or• lalllni short of th• r•cLvnm•ndatlcni. M&S- .w• or• t7ct1tr•tyrod1ryxOlttLIffiQtPHE 2024 solftofqrts. This solfrnLlvctionocriviryisport ol r•forniulQtll proqromrne to continuall impr¢v ihf nutriTron¢lproliJ• of Olioyrfvodi we cornmitttLI to d•lwffinkT fvrtljer svlr r•dy¢rions•¢roM •urrong•s." Kknymill-"W• hoveb••n Irking/OrMOny1Y0 OR qroduoj solt rtdurrion. 5jn(v 2LW4, we ttov reducté by 2511 OftLI ty odopring o phos•d u¢rion. c¢ns¥men hove been oble ro oei uJ•d to rht rhorye in Ilvvuur wirhout rniectinq our products.. W• commi2t•d to onqoi rocip• oprirnijoticn und l•ornr c 9r•¢Jt dwl obout rlormulotlQn Dv•r thtpost two d•cods... Ctsll to orti•ft.' A level pL•i?nt field Is urieniiy n••d•d to Qui fvtur4 i•n•rations thg bgst POSsibl• start In Ill•. W• n••d mor• f•sponSibl• m•rk•tins ol prcductS to pr•v•nt P•St•r pcw•r cf ufihbthy foods. CDmbin@d wlfh continual r•ductions in 11, suiav ind utuFit•d f, and incr•asod hbr•. 4nslwJrf5 t orn supporrivr ol thv 90vwnm@ftt rÉcomm•n4otion ro r•d¥¢e soir to 6q/¢Dy ond ore huppy rhar IGV% oj our Jliceé breGé Pfoducts meet tht 2024 Public Heolth Erylondsolr torqet.- 12-

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 CASSH Projects • Submlttsd a FOI r•qu•st and r•cofvgd r2Jpon5e reiardinithe releose of the Commercial 8iby fLd and OrinkGuidelines Thisy•4rwe coniinuo to be fortunat• to •M•mal fun¢Jit)i fora tènz of PToicrs. which 411owed u5 to diver5rfy our bYork4nd e400 r Inflv•nclng QpportUn•S. Chèlb•th th• UVs•xtssrrt s b••t odurtion conswnption for t1•r sail h•alth, Nr¥•mbM 2D21- Nce+•ffkni 21123 In Nov•mber 2021, Action on Suiar and F••dback UK w•r •ward•d hJndln¥ by E5rné• Fairburn Foundatjon lor JloiDt rwTryeor proiecron th• •nvlfonment•l and h••lth Impllcatyons of sui•r beet pr0durtn in th• UK. F••db•ck UK Ire (IM1 itoup ihit•XPOS•S SVSTmit probl• that hwq l•d to th• •Dvironm•ntalty and soclillv vnsust•ln•ty• of w•ur¢•s within th• tb•1 lood syM. Aprfl 1024 Actiorl on Suibr vMr• awird•d fundini by Impatt on Urb4n Htiirh for 4 two-y•ir prol•ct InvostlG4tini the nutrltion41 profile ottood 4nd driDk5 m•rk•i•d TO tarty rI li.•. <hildr•n i£•d up ta 36 monthil. W• hi b••n conductini in. d•pth dit4 ana4yJis on producr5 m4rk•t•d to thildr•n, bylth • eW to bulld •n wid•nc• bis• ro irtfMn polltv OD Th• b•by/rtrddlrfo¢d m•rk•t. In doini SD, w• aim to ichi•v• SuStiinibl• ch•ni•s In th• nUTfitlofi pt¢fil• of fo•d •nd drinks Iy•ilibl• in th• •irly y••rs-io thitth• tood p•rqn15 buy •fid fmd th•lt childr•h is h•ihhi•r. In lknb•r 2022, Y4• brJuihttty•th•r 10 ori•nisitlofii TO Jlscuis th• h•lth •nd •hvirottffi•Dtil Issu•1 •510Ci•t•d wkh borh +Xcl xuiir production bnd consumption. W• discus5•d th• pot•ni141 iv•nu•5 for th•ni• iTht•nth• hall•nwni polltK41 &nrnm•nt and opporyuhrti•i fvbJi• coll•boritioh. Thlsy•4tw•." In D•c•fflb•r 2022. w• itt•nd•d and •sk•d qU•Stlon it t• A3sOClat•d 8riiish Food5 IABFI 18rftish Sui4r'5 par•nt cornponyl AGM, th•ll•nyDith Bcird on ih•ir rol• In promoilhi i¥iir ov•rconsumptson W• w•r• succ•sxful J•curini • m••tini byith ABF Ind Britlsh Suiario ¢iscuis th• proj•rt. •d 4 comm•ntto it•t• how Elrty y••rs food r•milns a'polic¥ black hol•. ID n•w publish•d Gov•tnm•fit Food Srr•t•iv. • ccndurr•d • Biby & Toddlqi Br••kl•srs survty •nd 1ssu•d its fln+JiDii 101 5uiir Aw•r•n• W••k. ¢¢ndutt•d m••tin£s with S•dini b•by •tyd todd1 food cornpini•5 to discus5 th•r sianc• OD ih• iov•rnffl•nV5 dr4tt t¢ffjm•rci•l b•bv tood iUid•lln•s. responded to • publK iert¢¢food Ind c4t•lin£ procurgm•nt standards consultstion. • r•Jpgnd•d tD SACN 'feedini youni childrqn •d I to 5 y•èrs' consuitstson h•ld an intant lood 5tak•hold•r workshop lill15ed with DH5C on defininE rhe scow of Infant lood inthe IrtiOnS rostnctions In Aprll 2023, publlsh•d aloint r•port w F••db•ck. •xpcsing fvow UK sup•rrn4r •rq drTvini hiih suiar sal•s. W• 5ury•yod th• UK'S 10 biglert 5upqwm•rkeisto finé out rftheir pol1 4r• frt for th• task of fducini total sugar sal•s. findiDI th•t nin• ovr of ten UK 5upermirkqts l•Ek any polici•5 to moasur• total SUBar 5ahs acros5 all products. W? cilled on 5upermarket5 to commit to publklv dClOSIn8 and r•ducini ovorall suiar sales by 50% by 2025 and by iwtrthisds b¥ 2030. and lor Gty4ornm•nt to dri this by implementi•£ rn•nd•tOry tsrtets. • 5ubmrtt•d to the pr•v•nth?n inquiry, cov•ri babyltoddler lood 13-

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023

Structure, governance and management

14 -

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 Sugar Awareness Week: 8- 14th November 2022 Susar Awllreness Week IJ opportuniry tu c•lebrit• emerwni polici•s th•t will help reduc• population 5ui•r IDt4ke, while hi11$hIlD£ how fflch furth41 and fast•r %Y• hav to to •n5vr populatiofi 44•$ not suff•r unnec+srIty. Import¥nt tc enjure ihit all children ho¥e xce5S to a h••hhy di•1 Js •arfy a5 PDS5ibh. nd•r y••rs ¢f a6• r•n't recornmnded to con5urne •ny fre• suiars, V4lth thos4 aofrd 2+ y•arsr•cornm•nd•dtJ consum• no more than S% ol their doity enery intJke. H¢w•v•f, th• main <ontribytot for fr•• for children 16td b•tween 4 •nd 9 rnonth5 his been found to ts• comm•rci41 infant foods. partlcul4rly truit-ba5ed •Dd creil bis•d food5. Indeed, monv Inf•nt foods h•w b••n shown t<4 •x¢••d th• recornmtDd•d intak•5 tor xuiir. r•olrJart. Th• most tAY••WeOtffl•OlDl th•iloy.' DIFFERENCE Th•r• ij curr•DY * 14p In l•ii5J•ilon lor b•by •D toddl•r toodx & dnDks. w*ich wirrints hiihlitrtini. W• sur¥•yqd 97 baby ind toddl•r br•akfait It•mx acros5 411 miior r•tsiS•rA, •IMssifii th•ir hurritlon•l qu41hy •nd us• ol nvtrltion •nd h•• cl4Smson p•¢k•Ons BF•4kla51 pro¥id•s With • ir•it OPPDrtUDlty to

Irt Qur d•y ¢oniumlni a vafi•ty of •ss•nii•l

nuiri•nts, unfortunit•ly, comrn•rd•l b¢••kl•its iueh li ¢•r•415, p•n<•k•s, i•rnJ, yoiurt3,p•srris indqv•n porrid1•5 Ir•oftqn hlih ID fr•• sui•ri. Its tlm• to hi11¥h1 th•r w• shouldn't b•Sd i d•sMrtlorouvllr5tmMlolth• d•v Sorn• prodtsrts coniiin up to I4_ of suv r Mrv• but th•r• ir• li variitionl in syy¢i coni•ni piowni th•1 r•dvttion5 •r• POSSibl• Th• m4iorityl7j ol products irn flavo0 wlth frult. th•rqby ov•r•xposln¥ childrqn t sw••t t•st•s Ov•r tttr•• quart•r5 thirn io 'nD add•d sui•rs' ot 'anty n•tUT•lly o¢euvrin¥ 5viIrf d•sprt• m4ny contalnini 5upr5 frorn frurt luic•i. ronc•ntr•t•s ind purq•s b•b¥ •hd i•Odkr sw••t M•¢•- •Dd lh• hwlth h•loth•t th•rn Childhood is • cruciil tirn• to sh4p food pr•f•r•nco and consumlni a haalthy di4t oarly in lif• s•ts a prqc•d•ntforluturo Qatini habits. Adi•t hi if nutrfent-dènse, rnlnlm•lty processod loods which •re hilh In yit•rnin5 ¥nd rninerJls is •n impDrt•nt flttor in hlpinE thildreD develDP h•irthy rlition5hip byrth locd. Irow tc ttyeir fvll potential ind thrivq in school. tt is thqr•for• Mor• dets1 c•n b• ffid in ow in d•pth r2tstt_ W• spok• to par*nts acrosstha country. who confirrn•d th• pcpul•rity vf th•5q pfDducr5. Wlth many ofl•rin8 th•rn to th•ir child 5•V4ral tirnqs a week. Thev¥s1 rn•jortty191%1 IlsD 5UPPOrt•d Stronpr zov•rnmont action. to mak• suro all food and drink5 I11•• in th• baby Ile •r• 15-

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 nthritionalty appropriat• Kcordinl to NH5 recommendations. ncenrrrt•s, ro/in6 Eu9ois try to y4e ftyit eomtsnryrfflS thurare lower In 5ugur.- (¥Jlto Atthn Th• raport • cl&ar no•d for rgbust mE45ur5 to ificntt¥i3e the food Industry io reduce supr •cr055 ony product rnarteted for babie5 and toddler5. Mi51•idini DLrtfrtn bnd h•alth claims Th7 plic• on b•by •nd Toddler fDod & drihk products. and 5thoukl b• r•mDv•d cornpl•t•lv Cornmercial baby lood ond drink guidWine5 Ir• Ions 0rdu• and should b• publish•d wbthout fvrther d•l•y. This Viill •nsure dedicJted ba if4 iyp•mi•tk•rs èr• I 'Mf• sp•c•' for r•nts. To cein¢id wkh Th• w••k, wt ¢r•netl cont•nt for Our w•b5rt• Ind tor •xt•rnil maiizin•5 and wbsit•S, whkh was shaf•d •nd di#ributsd on lotial m•di•. Awavene5s Week 1022- Zoe Dawes for NMD MIKatin• bthntifyww h•alth i0911••I within ob•w- Pqeling back the vI5 in ord•r to addv5 th• VAiU•- Shmna Bhis••rutty for R5PH B•by+Toddltr B¢•akf•si h•mi. Vlyw iui4r in a 'No Add•d produrtl . 20• Divit5 for FoDd Acrlv• M4ini th• bY 'Saf• Spacrfi Action on Suyr on ioMvnm•Di to t4kn •rtlDn . Mhaifi Brown lor Chlldr•n'i Food Campai Th• UK must i•t Jbwtsuiar r•durtlDn H•Tti• Bvrtfot Op•n Atc•ss Gov•rnm•nt c suyr and mak• th• baby i•f• Ipu•- Zoq D•w•5 for Th• Groe•r Suiai r•duthon: pr•¥•Mini 111 h•4lth 4nd prot•cl1 th• NH5vii r•formu1D'. Hittl• Burt, Mh•irl 8ro¥Yn. •nd Ptof•ssor Gr•h•m McGrqior for Int•irit•d cir• syst•rns Bob•os•- TrV• tok• infvnr s•rio¥sty ond consider Drpurtrntnr OA retomm•ndotions wh•fj dtvvlopinq ourproducri. Tlpays w• olwoys prtI$l wq•tabl•J in poU¢S ond praduC• t7ny Pouch cafttoining JOOI6IAtJt W• undffstond thot whlft frvjt li pyt•d. wh•th•i Qr home or ¢ommrciolly. rh• sygOIJ ¢onroIn norurolly in Jryir ore cILrssrfKLI as Yrtv SV9ors'. 8•cLfUSt rf rhis 1% olkQyS combin• bl•ftLl•d With vffy•tLrbles. voqhurt und/or grGinJ. M•oninq ol pouch•s fvove a hiph Suqar conteftt. W• orn ulw Pfgyd to è rronsporeni #vf ond Olwoyslrit in¢f•dtenrs rn w•ffjht or#•r on ¢hJr¢rtt ol our pocky VJ w•lJ a5 I1¥&19 Dn ingrndient on rhr IKc oy thf pock. fhis ojlcwi CQllsurn•r5 ro Me, Lrt O glunc•. whot inqrtLtiints or•incltsd•a undin whotquontitr•S. W• oJs0 mok• it cff•or thot th• lood should bo sque•z•& into o bowl served with o spoon insteoé ol Svckinq dir•criylrw>> thepouth.- To coincid• wkh th• w••k. • produc•d r•port OD thq UK'5 5uiir Rodvthon ProEramm•, •XamlDini ¥Yhy havt be•n IIoY4 tu kw•r 5ui•r l•vqls In thelr products. In thks, w• call•d on uov•rnrn•Dt to Imp14m•nt a Sirnplo t rnind•iory prryr•rnmt. with spKifK upp•r Ilmits for all contribirtlni catWli•S of suzar if the dièt. IDU¢TION iittk Frffddi•- Wedo not theclGim'noodLI sugod Dn ony oyour yoqhurts, this is 090inst PHÉ 9Uh*oftce, which we oro fulfy compliunt wrflh. W• tyelieve oui Greek Sty yo¢hun pouches ore o reGt exomple o/ offerinq N boJun<ed VnLI respDnwèle choice fvr chdrn. W• ov•d julce 16-

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 One You Hounxlow shared a breakla5t ¥eci Holroyd How• rar •ducatioral S•SSbons on 5VRat in drlhks ènd snacks In collaboraton with Recl our 5upporrrs. we produced a reupE bookl•t. With donat•d recipes fram charrti•s, - % trflsr•reiJ nutnrionksts and dietyriins- all low in W• 4r• yit•ful forth• support from i rarw• ot mkeholder5 and oryni5atlQlls, •ddinE ight to polk¥£a115 ènd campaisn anions sui•r Shar}1 FOOD ¢KEfS M SCMOIILS br•oklo$1 Local •v•fiti tr plic• •crosi th• Country dtsrini th• w•k, to spr••d iw4rqnuJ ond kn•1 •round th• h•ath lThplicatiOn5of too much Juyr n h•a¢rh. BDAH Glv• H•lp Sh•r•. • <1ty Ih•t w4$ with thildrD io ir¥• nutririou5 lood piri•l5. h•lp lamilis in cri515 •nd 5h•r• foDd krVA•dI lor h••thl•r futur•. Th•¥ promot•d 5uiir awar•n•u wHk wrthin th•ir tood rfucatio workshopx. locusslni on br•4kl4st. P•ntry C•twni C•mp•ny 5riff workshopi Oit•ry H••lih •Dd Nvrriiion lor FoDd North Ir•land published a coil•ction of h•4lthy r•cip•s Educitlon Partn•rship North É•5t di5pliy•d r•wu¢ces •roufid Vi•v$ coll•i £•mpus•s 8•nbrldp Ac•d•my r•ty •D •¥•Di durini lh• w4•k Compass Group creat•d spqual mqnu5 for suiar ivArnn•s5 w••k Pl¥s, lh• wppoN ol r•iixt•r•d Nutiiriottisu Itsd Di•tru4ni'. rnn Azmini Gobqndil, RD Ch•rIo R•dclill•, RNvtr Ch4rlott• Stirtini-R••d. RNutr Ell Birch•r, ANutr L•ur• M*tth•ws, RNutr PThya 7•w. RO Rhiinncn L4rnb•rT, RNr Zm Griffirhj, RNutr 17-

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 Salt Awareness Week 2023 For manv vear5, our innuil Salt AwarMo55 W••k cimpaisn has been 5ch•dul•d iccordini to th• UK Wicy ulend•r in Marih. We're pleased io inftLTrunce that the tampalxn will now t•ke pl6ce in tho thiTd w••k ol Miy-•v•ry y•ar Thi5 new Jnd ccn515tent date alhx¥5 SUPPCrter5 in the UK and IDternationalf¥ to plan their own ociifftie5 to mark th awar•nw Ydo•l ah••d of ilm•. W• k)0 forword to worklni wrth you to i•t silt f•duc%lon th• ¥lob•l lynda, 5riy runed for rnor• InloErn•tion on the therne •nd r•50urce5 for lh• wmk. NATIONAL SALT AWARENESS WEEK DITPI. 10-21 MAY 2023 &Jolt H•irtitT•¢ki •n0 51rok•s•v•th• biiK•rte4us•iol d•4th and dis•billty in th• UK, wlth two p•W• svll•rifii Irom ih•s• oft•n-d•tyi11tsrnI £on¢JiTioni •ry S minut•5. Th• strain thix 15 hivini. on th• indiwdv•l ind th•ir 14mllis. but on our xtruulini Ns cannot b• IOr4d. Fraffl ilk•d br•ad to biscufts, Fridiy n¥ht t•k•iw•yi t¢ 'h••lihy' s•lads. •¥•rythini hii add salt. Int4ct,thr••qu4rt•riolth•ialiV4••at is Ilr••dy In ih• f#odi w• buy. •nd it's irnpoiiibl• tOtsk• it out onc• rvs b••n addqd In. M•si t•J•J 4r• •ntir•ly pr•¥•nt•bl•, •hd w rfi al w• all ts• ffl••sur•i to Improv• our h•1h 4nd pr•vnr th•s• tvtnts Irom h•pp•nin( in th• fl¥rt plac•. IYS a litti-known lact that eatlni h55 s•lt 0OI1h• quiike5t ¥nO rnvJt •flKtw w• ot Irnpfti¥ our h•alth. wth just I I•s5 'pin£h' d•y over 6,(A)O Ilvts e¥ery ye•r in rhe UK. But how can cut back on our wh•n *rythin4w• buy is lull of it? 5•11 lor th• Mk• ol ow 18-

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 World Actlon on Salt, Sugar and Health In Juts 202Z. weww• commssioned byTheWHO R•i¥onal OlC for Soul£$t to prodtrc• £¢or•card for salt f•du£th?n policl•s in th• r•Éh?n. In IJDU4ry 2023, we Completed our salt redurtion projects Malay¥ Ind lh• f•5Trn Meditenanean R4ion. Thi5 ¥eJr 4150 saw the compl•tion of ktion on Silt Chini. and th• d•vdopmqnt ol • n•w proi•ct •ddr•Hkni outpati•fiTS with mi14 hyp•rt•nwon. Th• C4fisumers Fdratyon and MSnittry of to niai• them to aokncat• lor IrfitJN io Ilmit Mlt in br••d. vs D•veloph¥ salt v•durtkn tawgqts ImplTllin$ i .(¥10 rtduc• silt in ttrh70Lrt of hom• 5Ktor. Stpt•mber 2020-Janu4ry 2023 In •ddltion to Our work In EMRO, aur fundini p•ck•ie rn[•ld from ft•50 to So¥• L1 •n•bl•d us to". WASSH Prokrts Atc4lr•tiw 5•lt R¥dlI0 th EMRO. S•pt•mb•i 2020-January 2023 D•v•lop s41t r•ductTrOll tari•ts for 14 k ontsibutori o1s•tt int•k• in MIJ•y7ii. includlfii s•u<•s arld 1ftSiint noodl•3, which r• now wlth th Mlnislry of Il•ath for implm•ntation. Compl•t• • 5p•cifi¢ prDl•ct io produc•a rnduc•d-50dium loy sauc•. wrth In Iccomp•nyini industry to11. Stirt th• mplrn•ntJt of th• ovtol hom• IOOHI str•t•iy lor s•tt r•dueriott, cl••t actions bS54•d to th• Ministry 01H•ah ond oih•r iovqrnm•nt d•p4rTm•nts lor impl•m•ntatlon. Conduct rr•in-thtrtrain•r lorfocd A5 Part of • lundiDi pick41• of ur £2 f•c•ri•dfrom R•solv• 10 5•¥• liV•I, w• work•d to h•lp 4c[•11• Mli r•duniofi init1411VqS ID Th• E•st•in M•dlt•rrnn••n r•pon IEMROI. 11 Eniwd wlth WHO EMRO to f••lil•t• th• option ol Global Sodium 8•nchfflirk5 ncludini pr•MnTlni •t Wilh R•iion41 •ip•rt rn••tini on Policy ActlonlorH•ilthyDi•t5 Witti in Dyb•i in F•bru•ry 20Z3. Produc•d and launchqd • t0 with simpl•, tt•py-It•p idinc• to ld• polKy mak•is in d•v•lopini •né impl•m•nrini t55nti¥l <affiPDn•nts of s•h r•ductKm str•t•y includini ffl••surini popvl•tyor I• Int•k•, d•Y•lopini ult r•duction tiry•t5, and 5Eak•k4dw v•ndtYX •5 p•rt of th• OQH Jir•i• Implm4ntJtion. nch •¥•nts for th• tiri•tl. 50y IIUC• r•formu14tJon ioolkir •nd Cutfrn stratoTr impl•m•ntatson With food ifdustry olloborators, th• Mint5try olH•ith and Olher rearcherS In No¥ember 2022. Work•d Y4rth Morocco Dn Jycific, tsilorqd prolort5 to help acc¥erntè thèir reducfjon proi1•55.' d•vqlopffl•ntand impl•m•ntatlOD of •n a¢Jvocécy pl•n To tèduce s•lt in processed productj". 51utty onth• u5•0154k in prrK•55qd products.. d•v•lopm•nt of a lopl toxt on th ljmirotion ol and sui•v in b•kqr5' br•4d •n¢ bakery produds.. condvaÈd mèetinE Wrth 19-

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 Developing a sali reduuion scorecard in SEARO. June- Novembef 2022 Study sites in provinces. These iria&, i1Ving over 6C(w) partKipanrs. dernonrtrèted sienlfiianl redu(lknis In salt imake and Smprovemenrs In heah outcomes. Pie-Packaged Food $811 Reourtion: ASC (trIbuted to the settmR of targets an4J improvements in nutrition L4bellin8 Standard5 tor Pfe-pxkoged and resiaurant foods. ASC parrners 4e¥eloped two national iurflelines for 111 sort reduttn In home cooking and121 nutritJnal assessmeni for snacks consume by children. Scale-up of 1[ Reduction Artivities. The Inierventions were expanded across six provrKes with more ihan 1,330 reduction •(tlvities conded and benefitin¢ over 3 mllion peop. Publi(oiions". Over 50 academic paper5 were publi%hed, prtr4idin¢ evidence lor the leas+lllty and effe(tiveness of salt redtl(tion World Health Organization In 2022 we were awarded funding by the WHO Souiheast Asia Regwial oifice IWHO SEAROI to develop a scorecard to give the WHO regional office a better overview of salt redurtion activity In the Teln in order io dnve further pro8ress. A5 part of the proJecT, we conducted a syllemat review of sah intake and related pdicies In eKh country in the reih)n and used IhS5 io cree d•t•base artd scoretard. Chlna Attion on S•ll Chbn•. June 2017-2022 The Attion on Salt China IASCI programrne, lunded by The Nanonal InStite lor Health and Care Reseorth INIHRI, oims io achieve a 15% reducth)n in ptspulatwjn strrt Intake In China. ASC developed six pt¢¢r•ms iaT8eiin¢ low healih relèted to salt reductlon an(1 the ihree mojor SoUe5 of salt intake in Chino. Officb)Ily cornpleied in June 2022. ASC ho5 Made siRDMlcani a(hievements over the 5 Yea.. Imerventbons. C•patity Bulldlni and Communlty £n4dgemeni. Substantwl troinin£ wis provkle£l to reseèrchers nd locèl Invemigators. enhancffle iheir obllrty io irnplement and evjlujte commUn.bO5¢d It reduaiDn Intervention5 School.based eduution programme io reduee 11.. S(alin¢-up in Chlna IEduSoftSI, December 2019-JuThe 2024 Funded by ihe UK MRC, the Sco up 5tu¢f (MRI T02439911I aims to identify facilrtotors and barriers for a lorgtr5cale irnpkrnenioiic ol schotsFbased eduution prt%rimme to Teduce salr ** chll+Jren and their lamils m China. Health Educ•tK•n ond PromotTron Various health educatTron materk41s Ipollers. leaflets, bookkn. and ¥ide051 were developed and ¥ndely dI5sernate io Improve knowled¢e nd prKtKes (elated io salt feduction. These matenals were recommended and InteRraied ITrio Ihe national health e4w)tion resource pool lor wde use. In addith)n. numerous health carnpavlns were or8anized throu8hour the proiea'5 lrfetime to engage the public. Randomtitd Control Trials IRCTsl.' Four ACTS rgeiing drflerent ¥roups- 5chookhiklren, home £ook5. festaurnn15, and cornprehensive study were ionducted in 33 The Edusahs proyomme was iniiiolly launc r055 168 sdTrools in Ganzhou and Zhenjian8 There was a delay in the launch ol Sca up in nhuèngdao oty th 100 S($ In "nhuanEdao parrknpatlThE In the study In Marth 2023. A total of 59,OLIJ students aged >lO partidpated in the Edusall proeramme. To alk*w suffKient time io effeaively implement the scale 20-

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 p packay In th"nhuansdao city. a 7.month n CCSt eXtenSD has beeD Eranted extendini the CUfT•nt eDd dit• from ixt Doc•mbr 2023 to 30th pr•ssur•. and KAP Iknowl•ds•, attr(ud•s and PIICfKel of 5att reducrKn. Adherence, teJ5ibility, acc•pt4ni•. and challen6•s and factiititors of th• jmphrn•fjtatsoD prwe55 bvill •150 bE vwaluited usin8 both gualftitsV• and qu•ntstats• m•thod5. JurbE 2024. ThE final qv•lu•tion surieys ire Scheduled to bq rri•d out in G4nzhou and Zh•njiani in Jun• 1023_ In Qihhuanzdx, Ih• int•¢Y•ntlon is CUfT•ntlyonioiDiand Is•xp•ct•dto b•compl•t•d lfv )Inu•ry 2024, 1ollow•d by th• fln•l lIvI11•1 to axs•ss th• •ff•ctiv•n•y gt th• Kal• up Stra•$. Chln•i A Hwplt4kb•Md Edut•iknn pr0mm+ to R•duc4 silt Int•k• irb Mild-Mod•rit• yptrrt•ttxl ¢)Uty4thbhti ChiM IH•iS•111, May 2022- D£•mb•r 2023 In 2022, Prof•550r F•Tri H• ind Dr Jini Soni w•r• •ward•d th• QMUL-HU5T 5trit•ilc Pirtn•rihip R+•t£h Fundinlfot • I.5-r prDl•rt, •knyid• 1•5•1rch•ri fvom Huizhorsi unir$ I Scjqncq •nd T•chnolo IHUSTI Chino. Th• oIKt •lms to inV•Stiiit• th• curr•rf lt Int•k• iv+ the mild-to-mod•rK• hyp•vTqnilv•s, •tyd 4110 •v•lop an •vld•K•-bax•d, •tt•tt•, l•axibl• •Dd sc•labl• s•11 r•dvction mod•l for hyp•rt•n5lS that 15 Ippllcibl• to th• th•aiihcar• qttlny kn China. Th15 r•5••rch is d•51in•d •3 • pilot rindomj5qd ontroll•d trial, •n ilm to r•cNIt 50 mild-t mod•r•r• h¥S1v• ourp•ilnts who •nOod th• Wuchani Hospital In Wuh•n Clty. A 3-monih ¢Dl•ry•Trtv>n 4yill b• irnpl•m•nt•d. ircludlni•ducatTrOll s•sslons, l•afl•ts and posi•rA. prolI0n of ptess-type 4V•ntititwt Mli btstt. r•iular t•l4phon• tollobY-UP Otsalt irtak• and lrfesryl•, 4nd •n •ppba5ed tool for int•r•ctry EtsYitl•s on SIR rqduciion ard blood pr•ssur• m•n•E*mentwith the p•iients. Th4 primary outcom• th• chanp in urlnary odium •xcr•ticn. 24h imbulatory bl+Jod 21

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 Our Research June 2022 Jonos ow, thaikD. MorganTO. M FJ. POtsSSiUm- nrithÈd Substitulititl as • C•PPIIC(iO F,cmpbell NRC,He FJ,J4tab50n MF. IHywrtenSnI Fan S, Li Y. U I, Nie K Zh•ng P, li Y. Lw R, G, wanii Me FJ. Nytrifion R¢ports • O11rt ME. MX, H• FJ and Ml(Gf•ioi GA July 2022 No¥embEr 2022 • Tifth M,w•nic, soJ, N•FJ 4Thd h•lCGriior GA diurn rnonrtor r•l•tN• nn m.xu J. u Y, HeFJ, et . iJourn•I of Hypertonsionl • riohffiah MJ. Parv•i SM, Rahmih M, •t•l na obli M ¢ LLI (MnenTl1 t>ecember 2022 DU W.ZnI p, ZharJ, Y, M• Fl,•1 . Au%u5t 2022 4 ChMIYL. SOV4 J, MKGfiiof GA. •1• Febrry 1023 • MIIUD, Z., sh1, s.,M• FJ, •t K i Journol Df Myp•rt•nsbonl • Y, 11¢ FJ. Yu•n C, Kkr LM, cuth•n. . IM•lth A•5 PolKy Sp iJoum4101 urolryyl o z, sh•hiw S. YLWYX,H• FJ. VIOWn MK K •L rrir3 on Malth 2023 Tri•u cDH. Rosvarn• E, 5hihid M, w•ol •1• FJ 11. JDÉr20kn IR•uirch squar•l Septembtt 2022 • C•rnpbell N, He Fl, MILun RM. c4ppy) FP. W¢)Dth¥ird M, MKaf4iDfGA •f 4. D 5udium ind <or4iowJ5rulir dise•5? In ChinD'. a thors. r ijoumal of Hyport•nslon FLOQLL1wp*rt@n10n CLeaTh RM, FJ. & MacGi•iofGA. FI ij MVp•rtwI J?. So510120231. Awil 2023 Zhaw p.SLhl J. U Y, IIQ FJ. Aft rn montand relimin• Ivmnriirs In NUtVlMllll 22-

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 WASSH offer cornrnents on he?-Teled media 111 Support of Our coll•a8uS, att as CO-SIat0S on ¢6fflpèignin¥ matttiats and attertd DumertTrus m••tinss, w•binars ind conhr•nc•s around th• To stay at forefront of prevention in the UK 4nd dwld. we have prfonrisd th de¥elopm•nr of rnutuaI nefiOI 4lli4nces with other heahh hariri and orianlsatlons. Worknnz collabDratiYel¥ aloDiside other heahh £•5. Aciion on Sètt, A(11gn on 5ui•r and or Adopt •5chool Alcohol Ch•nie UK Alwhol Focu5 $ClIJ oowrntht ol MulthaTrJ SOCI OlI1y£thjS£OllId Obeirty me11thln( Owol MHlih Foundati( ve Db•betei UK e¥ty Stsrt Nuiiih Ollk•lor M•4th irnpro¥•m•rt It•t 2DJO • 1p•ll11S Polyryxlc Kidn•y Oi5H 8IDod Pie55w• VK uvow•n lIAKIll NthVDr F4ÉuhyolG•n•r•lO•Thtsl prKtk• Sa(ukyolpuIr NHlth Ac•mY01 &JOryrtI •y•l ¢ol• Df IIUI51 Owltith Fq•dbKk illittsh SO¢P••1lK FilStst•yS NullblithTruit Rty•l col• tylPhyild•ns•r D•nttstry CwK•r A•51h UK FMd ACIM oy•l Sorilty Th• c•rolMw•wTrust 5•h ModAd¥o(•tyt¥Mp• lit lor%b•n(•&itM p¥bl( Th• G•Ory• IAsthui• 5(•ttish 0ly11rKl Intw•st • G•Orye thsthuthlorGlllb Hthilth Shir•ArtloTr in khoa 50Y Auori•tiM Chffi, MWrt& 51rn• H•4rt UK uw•rlty. ma¥$4• cldr'S Ftiod cimpaiin C r44tiDnèlcwrtv•foF Food R•s•aKh VX Ilitu1•koII 51uth S1151aiMbl•R•51wiani S•lrfy Risk th5e55m•nt CNn•s•c•nir•forokE•45• J•mi•oii¥ei FownO•iio iition lfhJr R•s•1h stFok• Assodalon contrd and pv•v•Mion iEIF NWSWI• vrAv•ishi K•biwTr Makiy51a lir¥11%rtV of Mil Whiih? t%¢¥1rQlVrNMlth M•1.5 Sorithf MINstry H&allh tIlw•b EthK•li CRONICA5PQIU WldCa Ro•arch Fwd ntalWq1kn•55Trust tSTA Nutsitpjnkotknd wrybJTholoffice5 wlwld HyPgrt4115iLllb Loay 23-

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 Fundlng Th•nkyou ioihefoMawin{funders forthrupport of our pr¢jecTs this yHr Impact on Urban ShareAction>> Health . The Food j Foundation )FEED BACII RESOLVE Medlcal Research Council TO SAVE LIVES NIHR I National Institute for Health Research World Health Organization Reglonal Offlce f¢y Swth.EJst Asla 24-

CONSENSUS ACTION ON SALT, SUGAR & HEALTH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 Consensus Artlon on Salt, Sugar and Health Wolfson Institute of Population Health Charterhouse Square London ECIM 6BQ CASSH Is a Registered charlty No. 1098188 CASSH Consens$ A¢lion on Salt. Sug•1 & Heall 25-

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023

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.

..............................

Professor Graham MacGregor, Chairman Trustee

Date: .............................................

26 -

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 2023.

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: .........................

27 -

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 APRIL 2023

Unrestricted Unrestricted
funds
funds
general
designated
2023
2023
£
£
Income from:
Donations and
legacies
5
85,415
-
Charitable activities
3
10,474
-
Investments
4
542
-
Total income
96,431
-
Expenditure on:
Charitable activities
6
180,990
-
Net outgoing resources
before transfers
(84,559)
-
Gross transfers
between funds
59,645
(59,645)
Net expenditure for the
year/
Net movement in funds
(24,914)
(59,645)
Fund balances at 1 May
2022
26,104
373,568
Fund balances at 30 April
2023
1,190
313,923

Total
Unrestricted Unrestricted
Total
funds
funds
general
designated
2023
2022
2022
2022
£
£
£
£
85,415
17,553
-
17,553
10,474
49,190
-
49,190
542
-
-
-
96,431
66,743
-
66,743
180,990
169,525
-
169,525
(84,559)
(102,782)
-
(102,782)
-
-
-
-
(84,559)
(102,782)
-
(102,782)
399,672
128,886
373,568
502,454
315,113
26,104
373,568
399,672

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

28 -

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

STATEMENT OF FINANCIAL POSITION

AS AT 30 APRIL 2023

2023 Notes £ Current assets Debtors 11 5,681 Cash at bank and in hand 432,141 437,822 Creditors: amounts falling due within one year 12 (122,709) Net current assets Income funds Unrestricted funds - designated Unrestricted funds-general Designated funds 14 373,568 General unrestricted funds (372,378)	2022 £ £ 8,937 421,811 430,748 (31,076) 315,113 313,923 373,568 (347,464) 1,190 315,113	£ 399,672
		373,568 26,104
		399,672

The financial statements were approved by the Trustees on .........................

.............................. Professor Graham MacGregor, Chairman Trustee

29 -

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2023

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.

30 -

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

2 Accounting policies

(Continued)

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

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.

2.4 Expenditure

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 involved in undertaking each activity. 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 are allocated on the portion of the asset’s use.

31 -

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023

2 Accounting policies

(Continued)

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.

2.5 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.

32 -

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023

3 Charitable activities

	Research	Research
	and surveys	and surveys
	income	income
	2023	2022
	£	£
Research and surveys income	10,474	49,190
Investments
	Unrestricted	Total
	funds
	general
	2023	2022
	£	£
Interest receivable	542	-
Donations and legacies
	Unrestricted	Unrestricted
	funds	funds
	general	general
	2023	2022
	£	£
Donations	74	7
Grants	84,740	17,262
Sponsorship	601	284
	85,415	17,553

4 Investments

5 Donations and legacies

33 -

	Total	2022			£	149,012	3,784	152,796	11,316	5,413	169,525
	Total	2023			£	157,138	3,197	160,335	13,746	6,909	180,990
	WASSH			2023	£	7,916	160	8,076	687	345	9,108
	FoodSwitch National Sugar	Awareness	Week	2023 2023	£ £	31,666 7,916	639 160	32,305 8,076	2,748 687	1,382 345	36,435 9,108
	Food Salt and Sugar	Surveys		2023	£	102,914	2,078	104,992	8,937	4,492	118,421
	National Salt	Awareness Week		2023	£	6,726	160	6,886	687	345	7,918
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	2022	£	149,012	3,784	152,796	11,316	5,413	169,525		169,525
		WASSH		£	7,451	189	7,640	566	271	8,477		8,477
		Food Salt and FoodSwitch National Sugar	Sugar Surveys Awareness Week	£ £ £	96,857 29,802 7,451	2,460 757 189	99,317 30,559 7,640	7,356 2,264 566	3,517 1,083 271	110,190 33,906 8,477		110,190 33,906 8,477
		National Salt Awareness	Week	£	7,451	189	7,640	564	271	8,475		8,475
Charitable activities	For the year ended 30 April 2022				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 2023

7 Support costs

Support costs Governance costs £ £ Insurance 553 - Membership fees 10,456 - Sundry expenses 188 - Travel and subsistence 374 - Marketing 2,076 - Computer expenses 99 - Bad debt provision - - Accountancy - 6,909 13,746 6,909 Analysed between Charitable activities 13,746 6,909	2023 Support costs Governance costs £ £ £ 553 818 - 10,456 130 - 188 434 - 374 259 - 2,076 2,113 - 99 262 - - 7,300 - 6,909 - 5,413 20,655 11,316 5,413 20,655 11,316 5,413	2022 £ 818 130 434 259 2,113 262 7,300 5,413
		16,729
		16,729

Governance costs includes payments to the independent examiners of £1,780 (2022 - £1,716) for independent examination fees.

8 Trustees

During the year, Trustees received reimbursement of expenses of £Nil (2022 - £Nil).

9 Employees

The average monthly number of employees during the year was:

2023	2022
Number	Number
4	4

There were no employees whose annual remuneration was more than £60,000.

10 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

36 -

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023

11 Debtors

Amounts falling due within one year: Trade debtors Prepayments and accrued income 12 Creditors: amounts falling due within one year Trade creditors Accruals and deferred income 13 Analysis of net assets between funds Unrestricted funds Designated funds 2023 2023 £ £ Fund balances at 30 April 2023 are represented by: Current assets/(liabilities) 1,190 313,923 1,190 313,923	2023 £ 2,991 2,690 5,681 2023 £ 4,961 117,748 122,709 Total Unrestricted funds Designated funds 2023 2022 2022 £ £ £ 315,113 26,104 373,568 315,113 26,104 373,568	2022 £ 8,000 937
		8,937
		2022 £ 4,312 26,764
		31,076
		Total 2022 £ 399,672
		399,672

14 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 in funds Balance at 1 May 2021 Incoming resources Balance at 1 May 2022 £ £ £ Working capital 355,000 18,568 373,568 355,000 18,568 373,568	Transfers Balance at 30 April 2023 £ £ (59,645) 313,923 (59,465) 313,923	Transfers Balance at 30 April 2023 £ £ (59,645) 313,923 (59,465) 313,923
		313,923

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.

37 -

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023

15 Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

38 -

2023-04-30-accounts

CONSENSUS ACTION ON SALT, SUGAR & HEALTH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

LEGAL AND ADMINISTRATIVE INFORMATION

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

CONTENTS

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

TRUSTEES' REPORT

FOR THE YEAR ENDED 30 APRIL 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

Method of appointment or election of Trustees

Policies adopted for the induction and training of Trustees

Organisational structure and decision making

Risk management

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023

OBJECTIVES AND ACTIVITIES

Constitutional policies and objectives

Consensus Action on Salt, Sugar and Health Mission

ACHIEVEMENTS AND PERFORMANCE

INVESTMENT POLICY AND PERFORMANCE

Financial review

Funds income:

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023

Funds expended:

Sources of funding:

RESERVES POLICY

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023

Irt Qur d•y ¢oniumlni a vafi•ty of •ss•nii•l

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023

Statement of trustees' responsibilities

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF CONSENSUS ACTION ON SALT, SUGAR & HEALTH

Responsibilities and basis of report

Independent examiner's statement

Crossley Financial Accounting

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 APRIL 2023

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

STATEMENT OF FINANCIAL POSITION

AS AT 30 APRIL 2023

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2023

1 Critical accounting estimates and judgements

2 Accounting policies

Charity information

2.1 Accounting convention

2.2 Going concern

2.3 Charitable funds

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

2 Accounting policies

2.4 Expenditure

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023

2 Accounting policies

2.5 Financial instruments

Basic financial assets

Basic financial liabilities

Derecognition of financial liabilities

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023

3 Charitable activities

4 Investments

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023

7 Support costs

8 Trustees

9 Employees

10 Taxation

CONSENSUS ACTION ON SALT, SUGAR & HEALTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023

11 Debtors

14 Designated funds