**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** ## **CONTENTS** ||**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. - 1 - ## **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. - 2 - ## **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. - 3 - 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 k*nva Pcrfnbo. RNutr CY Kawth•r Hasth•m RNLrtf Mha*i 8rovm RNIitr Trustee, Chairman, CASSH Carnpa1￿ L•ad artd R*5*arch F•llow. Action on Salt campai￿ L*ad aftd R•s•arch F*llow, 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• Bhalee￿l￿AN￿T Harihit Burt ANutr Trusi•• Tvusi•• TItsAt•• Prol PS Sov•r Prol MR L4w Prol F H• Memb•r M•mb•r M•mty•r M*mb•r M•mb•i M*mb•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 pr￿Sir 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 Pr￿G Bev4 Prof S C•p•w•ll ProtFP C4ppucclo ProlPM Dodson ProlP Élliott Pr￿1 G•ori• Pr￿WPT 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 Pr￿p 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 s￿90rA1￿￿neSS 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 t￿e 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 Co￿ra1e, •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, Ma￿y￿a. E*st•rn M•dlt•rr•M•n Al￿n •n sO￿h East Asl• r mlew•d ublk•tlons >30 Meetlnqs whh food comp•nles to th•lltng• thèlr prov￿5 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 Suppl￿rI 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• IndU￿ry into further iction. No¥embeT 2022 - Boby & Tod¢#er Bre4*fasti 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 •r*d 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•v*s cl sui•r In th*J• > 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 boJunlO 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 eXtenS￿D has beeD Eranted extendini the CUfT•nt eDd dit• from ixt Doc•mb*r 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￿￿•$. Chln•i A Hwplt4kb•Md Edut•iknn pr0￿mm+ to R•duc4 silt Int•k• irb Mild-Mod•rit• yptrrt•ttxl￿ ¢)Uty4thbhti ChiM IH•iS•111, May 2022- D*£•mb•r 2023 In 2022, Prof•550r F•Tri H• ind Dr Jini Soni w•r• •ward•d th• QMUL-HU5T 5trit•ilc Pirtn•rihip R+￿•t£h Fundinlfot • I.5-￿￿r prDl•rt, •knyid• 1•5•1rch•ri fvom Huizhorsi uni￿r$ 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•n5l￿S 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•il*nts who •nOod th• Wuchani Hospital In Wuh•n Clty. A 3-monih ¢Dl•ry•Trtv>n 4yill b• irnpl•m•nt•d. ir*cludlni•ducatTrOll s•sslons, l•afl•ts and posi•rA. pro￿lI0n 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 ar*d 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,c*mpbell NRC,He FJ,J4tab50n MF. IHywrtenS￿nI 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, so￿J, 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 (M￿nenTl1 t>ecember 2022 DU W.Z￿nI p, Zhar*J, ￿ Y, M• Fl,•1 ￿. Au%u5t 2022 4 ChMIYL. SOV4 J, MKGfiiof GA. •1• Febr￿ry 1023 • MIIUD, Z., sh*￿1, s.,M• FJ, •t K i Journol Df Myp•rt•nsbonl • Y, 11¢ FJ. Yu•n C, K￿*k*r LM, cuth•n. . IM•lth A•5 PolKy Sp iJoum4101 urolryyl o z, sh•hiw S. YLWYX,H• FJ. VIOWn MK K •L rr*ir3 on Malth 2023 Tri•u ￿c￿￿DH. Rosv*arn• E, 5hihid M, w•ol •1• FJ ￿11. JDÉr20￿kn 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 > 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 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 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 -