Charity registra!on number 1098818 ## CONSENSUS ACTION ON SALT, SUGAR & HEALTH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 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 Ins!tute of Popula!on Health| ||Queen Mary University of London| ||Charterhouse Square| ||London| ||EC1M 6BQ| |Independent examiner|TC Group| ||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 - 22| |Statement of trustees' responsibili!es|23| |Independent examiner's report|24| |Statement of fnancial ac!vi!es|25| |Statement of fnancial posi!on|26| |Notes to the fnancial statements|27 - 36| ## CONSENSUS ACTION ON SALT, SUGAR & HEALTH ## TRUSTEES' REPORT ## FOR THE YEAR ENDED 30 APRIL 2024 The trustees present their annual report and financial statements for the year ended 30 April 2024. The financial statements have been prepared in accordance with the accoun!ng policies set out in note 1 to the financial statements and comply with the charity's governing document, the Chari!es Act 2011 and "Accoun!ng and Repor!ng by Chari!es: Statement of Recommended Prac!ce applicable to chari!es preparing their accounts in accordance with the Financial Repor!ng Standard applicable in the UK and Republic of Ireland (FRS 102) (effec!ve 1 January 2019)". ## STRUCTURE, GOVERNANCE AND MANAGEMENT ## Cons!tu!on The charity is cons!tuted under a Memorandum of Associa!on dated 15 January 1996. The charity number is 1098818. ## Method of appointment or elec!on 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 Associa!on. The Trustees meet once a year. New Trustees may be appointed on the recommenda!on of the Trustee Board or on proper no!ce of a nomina!on being given by a Trustee. In addi!on, Trustees may be recruited through the company’s website and by adver!sing in relevant publica!ons, including na!onal newspapers. A minimum of three Trustees should remain in office at any given !me but there is no maximum limit. ## Policies adopted for the induc!on and training of Trustees New prospec!ve 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. ## Organisa!onal structure and decision making The Board of Trustees are responsible for the management of the Charity. They delegate the general management and administra!on 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, concentra!ng on areas of poten!al highest impact including: - Failure of funding - External environment (including pandemic response) - Governance including General Data Protec!on Regula!on - Reputa!on 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 mee!ngs. The Trustees are sa!sfied that the system in place is appropriate for managing the chari!es exposure to the major risks iden!fied. - 1 - ## CONSENSUS ACTION ON SALT, SUGAR & HEALTH ## TRUSTEES' REPORT (CONTINUED) ## FOR THE YEAR ENDED 30 APRIL 2024 ## OBJECTIVES AND ACTIVITIES ## Cons!tu!onal policies and objec!ves The charity's objects ("the objects") are: - i. the iden!fica!on 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 educa!on by providing informa!on 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 reduc!on in salt and sugar intake and to increase the understanding, awareness and recogni!on of the effects of salt and sugar intake on health; There have been no changes in these objects since the last annual report. ## ACHIEVEMENTS AND PERFORMANCE The ac!vi!es and performance are detailed in the annual report on pages 4 to 23. ## INVESTMENT POLICY AND PERFORMANCE The Trustees are empowered by the Memorandum of Associa!on 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 A dona!on from the Marcela Trust, along with the secured funding from ShareAc!on to deliver a research project on the out of home sector, means CASSH is opera!ng within budget. This has meant the charity was able to recruit more staff to fulfil their commitments. The Trustees reviewed the financial posi!on and agreed no further ac!on was required at this stage, other than an increased focus on fundraising to be required in 2024/2025. ## Funds income: The charity receives funding from different sources, including research grants, dona!ons from Trusts, dona!ons from individuals generally and interest from fixed term deposits. 2023/2024 has seen successful funding bids, 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 2024 ## Funds expended: Team costs, which are paid directly to Queen Mary University of London, are our primary investment and are essen!al for the con!nua!on of our work for public benefit. Spending was slightly higher than the previous year, due to a new member of staff. In other areas, our spending was in line with previous years, as the charity maintained its commitment to deliver services to its beneficiaries. Only unrestricted funds were received during the year, therefore the charity opened the year with no restricted fund carried forward and closed the year with only unrestricted fund balances carried forward. ## Sources of funding: Funding was achieved in 2023/2024 through a number of different sources; - Ÿ Small and medium research grants - Ÿ Dona!ons - Ÿ Unrestricted voluntary income - Ÿ Investments ## RESERVES POLICY The charity currently holds £466,371 in reserves, which is an increase of £151,258 from 2022/2023. The Trustees aim to maintain a high level of unrestricted reserves which ensures that there are adequate funds to meet current and future liabili!es. The Trustees consider that holding unrestricted reserves (including designated funds which are reviewed on an annual basis) equivalent to approximately 2 years’ opera!ng costs. This is to ensure the charity has sufficient funds to support its ongoing mission-cri!cal ac!vi!es in the face of unforeseen financial challenges, and to enable strategic growth and development opportuni!es. Our reserve level is set to cover a minimum of 2 years’ worth of opera!ng costs, equa!ng to approximately £441,058, based on the annual opera!ng budget. This level is reviewed annually, considering current risk assessments and financial forecasts. - 3 - CONSENSUS AcfioN ON SALT, SUGAR & HEALTH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 CASSH Consensus Action on Salt, Sugar & Health Annual Report Nutrition Research in Action May 23 - April 24 CONSENSUS AcfioN ON SALT, SUGAR & HEALTH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 On••nSU* A¢iion on S•lL Sug*r H•*lth ICAS$b+l is • l•Ol$tèi•d eh•rlly d•die•t•d 10 reducing dietaFy sall. Sugar and talorié tonstsmpiion io Impiov• th• h•alth ol populaiions in Iho •nd *orldw1d•_ The Chaiily its formed ol ihree ieseaich and advocacy otoup8.' Actlofi on S•lL Actlon o Sugar •nd World Actlon on S•lt. Sug•r & H••lth IWASSH). Aetlon •ft S*li •Thl Actlon on S419*rfs airn i* io lfflpfov• powlation ￿thI1h and lood •ftvlionm•ntl l*iough our rès••rcb and imp*ct on th• nutfltion•l quollly of lood ond tlrink. Wilh a iiack 18coid of suecesa in i•ducing lail and sugar inloim policy. influènc• lh• lood industry. i*iM a¥i*i•n•*s and bulld *dvoeaey. WASSH'• mi$sion 1$ io Impio¥• ih• h••llh ol PDpulallOh$ thiougholjl th• woild by aehièvlThe i•duttionÈ In Èall. %uoar and taloil• Intiik•. WASSH provlé•'É iètsourtos and •xpert adyl¢• io èn•blo th• dg¥•loprnenl and Implem•niaiion ol MIL suoar and ¢aloriO ieduciion progiammes woild*ld•. WASSH Is a global ne11￿1￿ ol moi• Than 000 •xpeil m•mber8 In 100 countries. CONSENSUS AcfioN ON SALT, SUGAR & HEALTH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 Contents For•woid Itom our ¢h•iim•n Oui V•*r in Summ*ty Monitoring Refoimulaiion Collaboiaiiv• Piojecis Sali Aw•ienes$ Week.. 15.2181 ¥8y 2023 Suoar Awarene￿ W•e&- 13. 18th No¥emb•r 2023 Intein•tlonal PioJ•el• Publlcaiions Fundlno CONSENSUS AcfioN ON SALT, SUGAR & HEALTH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 Foreword from our Chairman 11.8 my pleasure to *•lcoTh you io ihe 2111 annual i•port lioffi Con8•niu8 Aciion on SalL Sugai and H•allh. R•li•etino on thls l•st y••i. 2Q23 2024 w•s•nt•d us wlth • numb•r ol ¢h•ll•hg•È Ind 10lbaeks ltsr public M*lth. P•isisi•nt Inaction Iwom oovèrAm•ni h** put * spoiiight Ofi thè ongoino slruoul•È marty tsl us •1• f*tlftQ In o•itlntt *ce•*& io *ffordabl• ltstsd lower In $•li •nd sug•i_ And 11 you chan0• noihlng. Ih•ll Ilothlno wlll ch•ng•. Th• gov•inm•n16 overdts• piooress repoit on c81ori• ioduclion showed limiiod prcoie8s has been made by lood busine88•8 in achi•vino Ib• goals and 181gets Set out fof them. Indu8tiy PiOgi•sa on sèlt iéduciion ha8 not bé•n is*•$s•d. ¢1•*pit• prloi tommitmént8 liom Gov•fnmoni io ieview in 2022. bul oui publication in Sept•mb•r confiimed lh• Gov•inm•ni hès lail•d 10 i•duc• popul•iion *ilt inia*os Ind con%•qu•niiy impiov• public n•allh in England sinc• 2014. This Simply Isn'i acttrpiabl• 1% a failur• io publle hèalth. Wè VIIOItr 10 tha Piimé Mini$tèr. co 5ionod by 33 leadlng &Ap•rt$ and cttarifieS. and called on him rts prlorlti salt raductitsrt oftt• and ltsr *lL thioueh * mand*iory *Ad tompr•h•nsiv• piooiamm•. H151ory iells u$ ihal ¥oluniary m•asui•s io Improv• Th• nuiillional qualiiy ol lo¢)d and dilnk ale doomed io lailuie. Sali aod ¢8loiio ieduclions pioof8mm•s are jusi 1*0 examples. In coniièsl 10 tho mandaiory soli dilnks indu$iTy le¥y. *hlch h•$ be•n a roailno 8ucc•88. achieviTro a 34.3% ieduciion in suoai conieni b8t*oen 2015 and 2020. Our s•e•ni paLLOtt￿ wilh SLbStain. Ihe Obesily Health Alli•nc•. th• Food Foundation and th• 8Filish Htrarl Foundaiion has b••n calling foi a simiiai l•vy to be introdut•d 10 food. as an importani si•p towords o r>etiér lood sysiem that woiks loi both hèallh and piofil. It 1% high limè GoY•rnmèni hain•d liom 11% failui•% *nd soi méaninglul polbci•s io t*eklè our iroubllno sy&t•m. BUL *midÈt th• doom oloory th•r• •1• Slons 01 hop•. An Impromptu summ•t •i•¢tion h•S l•ll us with • n*w gov•inm•fti. and 335 fto*ly appolnted MPS. L•bour'5 manlfeslo promised 10 ieckle unh••llhy lood envTrfonffl•nis. *tlh comffliiffl•nls io lollow ihiougth with • bon on junk Icw)d adveiiisino and sal• ol energy drinks 10 childi•n. 811 ol whic will help ci•81• healthl•i enviionrnents. IT'S c•riainly a po$ili¥e 81•11 io iheii l••dershlp. btsi il is noi •nouo* to 8olve oui nation8 health ciisi8. Lill1• ha8 yet b￿0 mentioned on pr•v•ntlon. but th• newly appoini•d S•ciétoiy und•1 Slat• loi Public Health nl8 th• w•lcom• adtlillort of Provèntion In h11 Illl•. a fiilt in history. W• hop• ihl% 1% a sign ol flghter tillui• in public h••llt Our loeuÈ lor thd y•*i ah••d wlll ￿ to Push lh• t#$• ftsi maAd*ioiy i•lormulatio explor• liscal me•$ui•$ lo Incentivlse chonoe. and •ncour•o• halrhi•i •nvlionmoAts lor •ll_ For t¢>0 IOAO. lh8 lood Indusliy haÈ b••n •iiow•d its dl¢t•i• our h••llh. bul It's limo 10 pull back the reions. /L ￿ Orf-- Piof•ssor Cr•ham MaeGr•g01 Chalrman ol CASSH P*4 CONSENSUS AcfioN ON SALT, SUGAR & HEALTH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 Our Year in Summary 270 Pieces of media coverage. across TV. radlo. national print media and onllne 4 Surveys of salt. sugar and excess calorie content of popular food and drlnk 2 Global awarenessweeks with support from 62 health organisations dietitians and registered nutritionists 5 Collaborative projects in UK Malaysla Eastern Mediterranean Region and South East Asla 12 Peei reviewed publications 14 Meetlngswlth food companles to challenge their progress with salt and sugar reduction P*y5 CONSENSUS AcfioN ON SALT, SUGAR & HEALTH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 Imay August December February September June July March October April November CONSENSUS AcfioN ON SALT, SUGAR & HEALTH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 Monitoring Reformulation Ovè¢ ihé 1&s1 12 months. w• h•v• woik•d on sèvèral $ur¥èyi somé of whltTh hav• been bullt Inio compreh•Thi1￿ iechnie•l r•poits to Industry Inio IuTth•l 4cllOn. fÈTdkfdsT C•¢•als and Yogtsfii Th• Nuiillloml Ouallty ol Pit2*S A$ patt ol our annual m8tli¢$ In th• Fofyj Foundatiori'8 Brokon Plaie Repoit. we published new 1•8•aich thai found bie8klast ceie•l8 and yoouiti thai •ppea18 to childf•n Continu• 10 cont•iA unn•e•s%aiy amoun1* ol sug11. Our $•ll aw•rén•ss w••k r•poil i•¥￿1•0 ono In iwo plzzas piovid• a d8y8' woilh oi mor• $811 pei pizz8. Woiryingly. many pizzas now have more $all than ihey dld In 2014. despite a rélorfflulation prografflme b•lng in plate. C*U io *eikn: X•mo¥•l ol pickaging Ih•t •p￿al$ to tlblldrtrn Irom prodtsetl Ihai •{• hloh oi medium foi $ugais. sèli. 8ndloi luraied lat and instud place on heallhier producls CAII to •etlon.' Gov•rnm•nt io •nloie• th• sall targè1% l•$ many 01￿1 ¢ouniri•% h•¥• noY4 don•> or •XPand th* $ute•sslul solt Dilnks Indusiry L•Vy io •XC•iil¥•ly i•lly Gov•rnm•nt c•mm•nts'. Will Oulne• - Atlion on Sugai's e*ll to •ction w18 -• 8t•p t￿ lai- ènd a -n•nny %t*t• Ini•iv•ntiofi". wllh i•*pon*iblllty l•llinO on par•fits "io •ducai•" Ih•if ¢hilJrgn_ Aciion on Sug•i witsi• io Ouinc• to clarify tsLLf PO#lliOft •ftd provld• •viderK• to suppott oui c•U Indu*iry Mmrn•nt•". Oominos .Within our wid• r•ng• 01 coni•nt. including as ih• f•pori points out P122as wh•r• iho s•ii eont•ni has b••n r•éue•d sioniiit•lllly. Induslry ¢omm•nt•'. 1108tl•- -since 2￿1 14•sii• C•i••ls •mbark•d on a sionilic•ni and con$isi•ni *oik ol rèloimulthiion m••fting 84% ol th• portlolio is now el*sséd •s not high in l•1. s•ii and sug81 Inon.HFSSJ •ccofding to lh• Gov•inm•ni's ftutii•ni pioiiiing mod8L.. -A¢tion on s•ii'$ work Is Imp¢4it•nL but medlvm pSzz•$ 8f• sionillc8niiy fflor• subsl•ntl81 ihan supermaik81 plii•s in lh• suitrey and loed up io thi•e p•oplL.- K•llo•g's .FOI thos• w4niino • lo SUQaN Option. many olour cereals. includioo Corn Flak•s. Rice Krispi•s. Coco Pops and s￿CIal K Orioinal •r• el8ss•d as non hi9h in 181. sail •n4Y suoaf Inon HFSSI usinb? th• gov•rnm•ni's own nutfition si*nd•rds. FOUI Out olour Itv• iop.s•lllnV ¢•K••ts •1• non HFSS." 10- CONSENSUS AcfioN ON SALT, SUGAR & HEALTH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 S¥ft••t Food and Drlnk ￿0d￿¢t• lold lft Il•lor hl9h itr••l colf•• ¥hop• Ch•dd•r Ind Slfftll•i Ch••M• Oui wèok i•K)ort r•v••l•d over a third of s*e•i food an¢J dilnk prod￿15 sold In major high srro•1 ¢olf•• shop$ exce•ded an adull's Oaily Ismit ol 8llQ81 in one aei¥ino. W• found COn8umsng a food ind drink Oplion in one Sltllng can conialn up to 3918p ol 8uoai. Aeiion on Salt •ss•s*•d tha s*li cont•nt ol ov•1 81)0 Chetldar ènd aimilar hèrd.press•d eho•s•s - onè ol Ihè lop coniiibutois of It to th• UK d￿1$. Plant basèd th••ÈèÈ w•r• found io ¢ont•lA the hloh•st l•¥els ol 5olL averèoinu 1.9111000. loUo*ed by chedd8r ai 1.78911009- C*ll to *ellon.' Exi•ntl th• curr•ni Soit Diinks Indv*tiy L•Vy 10 Ihelutl• all lulC• aAd milk Lsamd diin*s andior intiodut• C•ll 10 •Cllon.' Th• cuireni Salt reduction lalg•ts n••tl imm•diot• i•vi•w antl strofigèi •Th1￿c•Mon1 •$ Ih•y euwr•niiy do not includ• plant b•s•d ch•os• pioducii. $w••i lood$_ Indu4try ctsmm•nl starbucks .Slnce 2012. w• hav• woikeLt 10 i•duc• suoai coni•ni acioss Ouf pioduci i•ng•. f•sulting in th• dov•lopmeni ol sugai ffee SYIIIPS v•nlll•. ￿￿OInVi ond céram•L •volving oui 1ocip•s to biln9 down lh• su9ai coni•nt oldrtinks such ths * 22% sull*r Y•dLtttlts*Y In * Gr*nd• Chai fé• L•tt•. •nd mOI•. W8 piovld8 ntslrltion81 Inform•iion onllfv• nLI on oui m•nu board& •nLI oll•r cusiomeis 8 r•ng• ol cusiomi2•ti*Jn optlons.... 11 CONSENSUS AcfioN ON SALT, SUGAR & HEALTH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 Collaborative Projects h*ll•n9lng th• UK'* •xc•sslv• sugar b••t produ¢tlon •nd coTr*umptlon for b•it•r 8011 and h••lth IN0¥•m￿r 2021 20231 "Fu•l Us. Oon't Fo?1 Ils= S¥ffl••t D•c•ptlon Ar• Food Gl•nt¥ Uslng Chlld.App••llng T•ctl¢s A•*ponslbly7' IM•r¢h Apfll 20241 In November 2021. Action on Sugai and F•8db&ek UK w•r• awaid•d lunding by the E8mè• F•i¢buin Foundation loi a joint two y•ar pioJ•ci on lh• •nvlionm•nial and h•allh Implieatiofis ol suoar f>é*t pioductlon In iho UK_ Foadback UK •r• e*mp*ign group Ih*r èxposes *y￿•M￿t piobl•ffl$ ihal have lod to Iho •Dvironmenially and socl8lly un8usi•lnablo us• ol i#ouic•8 *Tiihln ih• olobèl lood sysiom. Aciiofj on Salr collaboraied with Bite Back io highlighl th• indisc¥iminat• ioclics us•d by larg• lood bu8in•8S•8 to Inllu•ne• childi•n'% lood d•elsions. Th• rèptsri ltstsktrd at front ol pa¢kaglng ol loods producèd by lh• 10 lèading lood and drink businèssès. Wllh lh• suppori ol our Campalgn Lead. tho5• were then v•iilied •nd 8r*8lysed loi iheli nutrilional qualily. 01 the 262 lood producis suiveyed. shocking 78% weie d••m•d high in laL It and 8ug•1 IHFSSI. In Oetob•r 2023 • r• oit wal publl*h•d In coll•boiotion wllh Fèèdt**Ck 'Sugai Pollulion lh• impacts on public h•alth ana Ihtr •nvirohm•ni ol Piodutirig. Imptsillng and consumlng loo rnuch suoai_ The UK sugar supply is 8quival•nt io over two •nd a hall lim•5 lttg amothrtl rtoeded io meet Ihe populaiion's m8Aimum i•comm•nded intake. coniilbulino io le¥•l• ol o￿allY that cosi th• NHS •iound £8.5 billlon a year. Yei despite this dèmag•. th• UK usés •iound 100.OIM> hétiarès ol piimè agrieultuial lind 10 oiovi Sugar b•tri. Plovidlng jU&i ov•1 SOX ol the UK'S sugoi supply. 01 th• io busin•%*ès Includèd in lh• •Naly$iÈ. ￿¥•fi ol thèm IF•ir•ro. Kellooo's. Mors. Mond•l81. Ne$iié. POPSiCts •nd Unil•v•il had Iho maioflly of Iheir chlld appealing producis deemed •5 unh••lihy. R•¢ipo lor Ch•ng• IS•pt•mb•r 2023- onoolngl In 5tpitrm￿I wè parin•rèd wltn lh• n•¥rt campaign. eiiiino loi l. TfTre gtswtrrnment 10 build on th uccttss of iho solt Drlnks Indusiiy Lèvy by Intioduclng • n•¥J lovy on unh•allhy Ic*)d ?.For io eh•ng• thè i•¢lpo 01 lh• fotyj and diink thai they $011 to m•ke them h••llhiei loi all ol us 3.To inv•$i i•v•nu• iais•d from the l•vy bn childrén's h•allh and èccéss to g£w)d Th• repoil was dl$cu55•d •1 •ll •¥•fil h•ld t Ihe House ol Common& wilh gue$1 sp•èk•is liom Feedback and Kai• OulllOII. A rt•w Indusiry l•vy on $411 •nd suo•r could pr•vènt 2 million c*#ès of dlS••S• $av• lh• NHS E77_9 biiiion flec1￿ Chanoe Is made up ol th• followino oroanlsaiion$.' Sustain. Obe8lly Heillh Alliance. Th• Focwj Found81io Impact on uiban Health. Biilish H•aii Foundatknn, Aetion on S*li and Svg*r P•9 12- CONSENSUS AcfioN ON SALT, SUGAR & HEALTH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 Inllu•nclng Early Y••r• Iluirlllon IM•y 2022 - May 20241 The aim io id•ntlly. and reach con*ensu8 on. the f•8luies thai a mod•l oi metric ahould h•v• to suitably a88•88 thè h••lthluln•8s ol pioducts soltl OOH. Action on Sugai eontinu•d Ih•li lund•d work In èthily y•ai£ Inv•siig*ting i nutiltionol piolll• ol lood afid drinks m*rkèi•d loi ehltdr•n <30 monih olds. TThi5 yeai w•= published a survey showlno ihe v•ri•lion ol sugar *lthin th• baby lood aisle coll•d loi ihe Health S•cieiaiy io 10188se Ih? comm•*ti•l b•by Icx)d and diink ouid•lin•8 In Iwo iepaiaie l•it•i• sign•d by NGO* antl infant lood eomp*nié* In¢l￿d￿d a A•W m•trl¢ In th* F¢￿4 Fouftdaiion's Biokèn Plai• Rèpowl lookliio at héalth and nutrllion ¢l•ims ol boby snacks look pari In OHIO'S si8keholder enuaoemeni meetlng on lh• comrn•ici•l baby food and drlnk guidelin•s. providin9 oui lop S r•comm•ndaiion% on whai n••d* to b• changed within Publlc H•èllh Engl•ftd's dtalt guid•liné* tOnlribut•d 10 thè Ob•%ity Héallh Alllancg early years Posillon si•1om•ht • r•$pond•d io FoiMI Saltriy Aulhtsflty ol Ir•l•n(I'$ dr•ft iglormulallon talflg1$ lor comm•ici•lly •¥allat>l• cornplefftontsiy Foods responded fo OHID'S upd•ied pioposals foi comrn•ici•l baby food and drink guldelin•s h•ld an advisory m••iir•g wllh kèy siak•hold&rs to id•niiiy kèy issues *fid Aèxr i*Èé*rth Ét•ps loi eomm•iei•l This involved.. A r•vi•w ol gov•inmani •ftdors•d nuiileni prtslll• modols and m•trlci t*orldwlde siakohold•r eortsult•tiorts ¥1• inieiviews. locus oioup& and workshops H•allhluln•88 •ise*sm•ni of th• b•it. iellino menu i10rn8 of Ihe 20 laioe81 OOH companiés in lh• UK using th• UK P4ulri•ni Piolilé Mod•L th• maximum iiio•iÈ and ould•iin•s s•t In lh• UK c*loiiè. s•lL *nd $ugai r•ductitsn prtsgrimmè& lh* tut olfs used in lh• UK ftoni off pack nutrlliort lab•l& and a combinaiion iheieol Forffluloiion ol iecomfflendoiion$ aiound dai• tiaTrspèr•ncy. h•althfulness •sa•ssm•nL and I•POlling lor Eh• 'oui ol homé. s•ctor Cons•n8us building wolks1￿p* with NGO i•piéMntallv•& •xp•rt%. Ind k•y opinion l•#d•i H••lthl¥ln•s• •s••••ffl•nl In th• IJK ¢)ul ol Hom• IOOHI M¢tor IS•pl•mb•r 2023 . July 20241 In paiineiship *lth th• Obe81ty H••lih Allianc•. Bil• Batk 2030. ond wilh advisory suppoii liom Nèsta. wè hav• b•èn awarded fundliig by Sh*l•Att￿ft loi modfr15 rnèiTies for thè OOH s*¢tor. -•. qulck $eivlc• resi•urani& lull $eivle• i•sTauianis. pubs & bai*. and coflee & 8and*i¢h Shops. Pa£èlO 13- CONSENSUS AcfioN ON SALT, SUGAR & HEALTH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 Salt Awareness Week: 15-21" May 2023 H*•ri *1t*tkS and siiok•s artr th• blOO•St ¢•usos ol death ond dl$abilily In lh• U wlth two ￿￿DI& sulltrrlng Irom ihèkg olten debiiiiaiing condltions ev•iy 5 mlnutes. The sirain ihis is havina noi only on the indlvi¢Jual and Iheir families. bul On our stiU901ing 14HS cannot b• lon￿•d. Th• OOH *•¢t(+r has •xp•ii•n¢•d •Apon•ntlal growth In recent wlth Ihè Markei Sizé tsl last lotsd and iakea*4ay lood in Ihg UK forècast to ff￿¢h >£21 billion in 2022. Tak••w•y pizz8S *eie iepoii•d as thè fouith most popular takeaway loo￿ With a i•poited Incl￿8* In consumpiion ovei th• y•ars. Most casos ai• •ntiroly pi•v•ntabi•. and %0 li'% Yiial wè *ll lakè m•&tur•* to impiovè our hèallh and prèv•ni Ihè%è •v•his liom fiapptrnino In lh• Ilr%t pl*e•. Il'$ a littl• known lact thèt *•llng 185$ Mlt is one ol the quickesi 8nd m081 elfeciiy• ways ol improylno our hgallh. wlth jusi i less 'pinch' 8 day sayino over 6.wo liv•8 •v•iy y•ai in th• LIK. Bul how c•n we cut back on Qui s•lL wh•n •v•iythlne w• In pr•vlOUS r•s••r¢tt t•kèaw*y pi22as wtrrè shown io cont*ln LIP 10 Iw40 and hail rimès al ffiu¢Th sali ¢omparot1 to g101• pluas. Ftsi S•lt AwaT•n•ss W•ek. Actlon on silt eiplo1￿ assess indu8Tiy piooress in m••ling th• 20241he nuiiilional qu•lily of pi228s in boih r•iail and OOH. and asi•s8•d industry s•lt and ¢aloii• i•tluction iaig•is afid higttiighl Sllte•sslul From &iie•d br•*d to bi%eultÉ. Frid•y nioht iak&away$ ro 'hgallhy' $•laas. &Velyfhing •5 addèd #ill_ In fatt. thrtro quarièrs ol the s•li we •al is alfeady In the lood$ *• buy. ond il's impos81b￿ io lake It OUT onc• it's b•en added in. b•en i•duc•d 5UCCg$$fully. Flndlng¥- Hall ol 811 UK pizzas piovided • d•y8' orih or moi• ol 8alt (pl and Saluiaied lat 12091 Takaaway pizEa8 contalned rnoie ihan Iwico ih• amouni of ult eomp•f•d to svpèfmarkèl Pliza% s101tr bought pi22as h•d stiong•i etsmpiiaTrt• io r•lormulation i*ro•t* *ilh >B5% •chlev•ffl•ni ol bolh lh• In8ximum uii and c8lorie laroets OOH $•¢ior laogina behind In s•lt •ttd caloii• roduciion.. only 57% achieved Ihe maximum sall taiget and 40% achiéved th• mix¢mum caloiié IlFg•t sioie bought piiias i•poit•dly lo*•r in sall tompèr•d 10 2014. unlikè r•&iauiani iak*away& wtt•r• m•ny •1• now hlghèr In sall DIT ¥oi• d•t•lls ¢•h b• iound Th• 14ulrStSon*l Ouallty ol Plzz** PIèviOuS l•$tr*ltTh on lh• salt toni•ni ol pii£as Thas d•monsiw*ièd lh• sighlfic•nt l•v•l of both salt and talofl•S In Ihl& caregory. wifh I Irb 2 pl¥za$ conlolning ffloie s•ll than ih• m8ximum d•lly Ilmlt ol 6g. Call to Aetlon Enforce the Salt taioets las many OTh•i couniiies havo now don•> or expand thé SUCC￿81￿{ Solt Diin*s ifidusiry L•Vy to •xe•%siv•ly %•lly f0ty1 14- CONSENSUS AcfioN ON SALT, SUGAR & HEALTH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 I1￿￿81rY A•8pons•s Dtsrnlnos . -wirhin i•np• ol plzz•s. Ih•re ale l•ig• v•il•tron$ in 5•11 contenl. Incltsdlng as the repon poinii oue plzz•s whe1• the s•ir conl•nl has boen r•dL+c6d signrlicaniiy. -Actlon on S8lt's woik is impoit•ni. but Ih•y h8v• l•iled io make cl••i ihat our m•dlum pi22as ar• Si9ftS1ieaniiy moi• sub$t*niial th•n sup•im*ik•l Ptszès in lh• $urv•y l••d up io thr•• p•opl•_. IZ8 P•$ta ii•li•n Food Asx>cl•llOn - -AllhoL+oh • srn•ll 4mouni ol salt 18 n•edéd in m8kino the douoh lof th• b1￿•- slmllai io ihai used in biead m•king - Ihe mdjorily comes ihiouyh lh• ioppings •nd most pi22as hav• much low•r sall l•v•ls Ih*n ih• onos ouot•L.- A¢tbon on s•li r•&ponM.' s•ii i•du¢l￿fi taioets on • pli/• I1.51nch In dlam*iei. which • domino's m•dium pizza Pollcy- We 1o18aa•d a r•poit on ihe •conomlc. health. workforcé and •nviionm•ni*l benofils ol sall i•duction. which wai distrlbuièd to MPS. thè H••ll* Stltsei commiti••. thé L*bOUI Shado¥¥ Hoalth t••m ptsll¢y 4dvl$ois to Ki•r 5t•rm•i. S¥pport•r¥- Wo art oiaielul foi th• supporl liom ranoe ol 18918T•f•il nutfltionists and dieiiiians 8nd heallh tyoanisatlon& add*ng w•ighl to our policy calls and c•mp*lgn act￿TrI. AcfivE P4* T2 15- CONSENSUS AcfioN ON SALT, SUGAR & HEALTH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 Sugar Awareness Week: 13_19th November 2023 Sugai Aw8ien•88 Week 2023 look Ib• opporiunily 10 bring att•ntion to lh• impori•nc• of i•ducino suoai and c•lorle8 in th• OOH 8•ClOt aliei th• fin•1 volunt•iy sugai rèduction piogiammé i•porl showod thé traiino OOH streioi l•ll b•hind ofi ils tommiimènts to i•Ouc• Sugai. wilh •n ov•iall rèdutllOA ol just O_2% sugar b•iwgen 20 17 and 2020. Whoih•T •t • restaurant. cafe. lasi lood oullei oi a iakèaway. thei8 •r• m•ny opporiuhlti•s foi u$ 10 •81 OUI. Ilning the sifeet& ho8plt•l8. 118ln 8tatlon8 and airports. R•g•idl•s8 ol how olten *• •at tyJl in ils diff•i•nt loims. optlons availabl• io us ai• oli•n hioh in caloil•8. I•L **li *nd *ugar. It's répori•d by th• 8iltith Cof1•• A&SOtI*IIOty thai BO% ol ￿0p[tr who vlSIt ¢oll•• shops do $0 ai le•sr oTrc• a w•• wllh 18% vlsilirmj on • daily basis. Action on Sugai has $ui¥oygd unpackaged sweet loc*J and diinks io populai colfae shops to analy8e Iheii sugèl coni•ni. Flfidlngl". Ov•1 a thiid ol diink8 and sw••i produtis In m•jor hioh Èit••i eoll•• *hops axe•od in adult's d•ity Th• fiIOh•st comblnallofi of lood •Ad drink sold In colf•e $hop$ can coni•ln 1570 13918pI suo81 5 limes •n adtsli's maximum daily sugar Ilmll ui vie C*ll to Actlon.. Introducè L•vl•% sueh as Exteftdlng lh• euir•AI stsll DrinkÈ Inttustry L•vy •crtsss all lul¢e •nd mllk based drlTrk& Iniioduclng l•¥l•$ t•ig8tlng lh* hioh suoai contenl In ¥*eei loods_ Revenue oen•i•t• liom th• l•vy can be InYeai8d back inio childien's health W*b UK Cros*-*•etlon*l Surv•y: Coll•• Shop op•n Cup Qrlnks •nd $fAT••t Fogd• Ih • tlmè whèrtr ton¥•Ai•n¢• Is •v•r Incrtaslno. •allno otsi has become much more Ih8n $illino in 8 i•siauiani. li in¢1u¢Jes giabbino • drink 01 soffl•thiry io eai fiom 8 café. ooino to 8 diive ihrouoh ol a last food chain. thovin9 luncb ot Ih canteèn ai work and •v•n hèving taktraw*y and •aiino It at hom•. with lh• ol d•livoiy apps. '•*ling oul. is as simplé #s prèssino a button. and It Is ¢honglno 0￿r •aring p•ti•ifi$. l•$i_ StaTbucks Sincè 2072. w• htr• wofk•d io r￿U¢8 su9ai coniènt •cfoss our produci rang•. i•sullin9 in th• d*vèlopm•ftt ol &uoaY fr*• $yiup$ - v•nlll* h•¥elnui •nd c•K•m•I. •volving Many $lill consldoT ••tlng oui •$ • Ir••L despiie collee shop$ 8nd fast lood ouilets P*TI CONSENSUS AcfioN ON SALT, SUGAR & HEALTH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 oui 18cipos io brino down ihe 8uo•i conieni ol drlnks. such as a 22% $ug•i ieduciion in a Grènd• Chai Tea L•iie. and bakèd Efoods. which hav• $•on sugèr lévols réducéd by 14X #ihe• 2016. *nd moro. W• piovlda nutiitbon*l ihfotmation onlin• and tsh oui rnénu board$. and ollèr cusiomeis a ranoe of cusiomlzaiio Suppoii•r*: We are 018ielul loi the support flom r•nge of ieglstoiod nutiitionis18 and *daing wèigfit 10 oui pollcy calls •nd c*mpaign action*. ACTIVE sustafft 13DA KSO Pollcy: To coincide wilh lh• w• publlslwd new oLliey biielino èddiessino t￿ high *ugaF lo¥&ls In juitè and milk.basod diinks. I TrCanthWa&erl. , .[ Wllhin ih• bri•tin¢ It eont•ins ¢ont•xi on th• Impoiionc• of addr8sslna PlOauct$ wilh hlgh sugar levels. bè¢koiound on lh• Goveinrnenis commiimenis 10 suo•i reduciion end oui oioani$aiion8 iécommendaiion 10 exiend th• curi•ni Soli Diinks Industiy L8Vy •cros8 all juic• Ind milk bi&Otl drinks. Itish Sorwl Pnpddr< C*rtl cDtITE 46,000 P•14 17- CONSENSUS AcfioN ON SALT, SUGAR & HEALTH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 International Projects Actlon on Salt Chlna.. Dlis•mln•tlon P•rlod (July 2022 - S•pi•mb•i 2024) Evaluaiions beloi• •nd afteT lh• Ini•rveniion sho* sionilic8ni Imprrrrf•m*ni in knowl•dg•. ottitud•s and b•h•Vi+￿r1 affw)ng childrén and adults. Addltion•lly. th•1• has bè•Th * noi•bl• i•dutlion In **lt ifitakè as fth•asur•d by 24 houi urin•iy sodlum •xer•iioft In •dult5_ Following the compl•iion ol fI•￿TA0*k In Juna 2022. Acllon on salt Chin*.% IASCI parin•is hive coniinuéd Ih•li eoll•boratlvtr dffoiiÈ on ult r•¢Yutlitsn In China durlng iho dissornlnallon porlod. ASC'S oulputs have b•en widely ¢Jl$$gminaig0 ihrough V•iiou$ ¢h•nno such as piess releases. conleience pi•s8ntallon* *•bsii•S and social media. On* ol lh• m•loi •vent& th• "Evid•nc•. b•s•d Il•s•aich and Policy Fowm on ￿1* Raduciion ènd P¥•v•niion ol Hypoii•nsson" w*s jo*niiy Olg*ni£￿ by Asc's ktry parifièf$ in Nov•mb•r 2023. This foium pitsvidèd afi Important plaifofm to Jlss•min•i• ASC-S koy Itndifigs to POllcymaker$ anij $t•keholdeis. oTrh8ncinQ Chlna'l $811 i•du¢iion elfort8 nd lacllilalino th• 011gcii¥• Piornoiion Trd irnplemeniaiion o18all reductlon Th• 1snd5nos ol th• Edusalts piooi8m have COTriiibuied io a policy biiel docurnenL -￿•pening the Action on S•li Aeduciion in China CHRPS sir8t•gie8". *hich has b••n subrnitt•d 10 the Noiional Héalth Commission lor China's salt i•duetion poliey Improv•m•nL A wld•i ￿*1*.uP phas• was lauhth•d lfi *ich 2024. Ttb• proi•et partnèi& wlll ¢oniinu• ihelr •floris 10 8n$uEe The su$iainabilily aod scalabilily of tbe Edusalls PiOQT•mffle Ocioss Chin* Ihrouoh hioh l•v•l policy advocacy 8nd lh• inteoraiion of tho piogramme inio •XiSlir•g noiional heiltn iThillallv•s io achb•v• • widéi imp*ci on puts1￿ h••lth. Sehool-b*s•d •due•iion proor*mm• io r•due• &*ll.. Sc*llng.up lfi Chln* IO•¢•mb•r 2019 - Jun• 20241 Fund•é by Ih• UK MRC *nd NIHR Ihls siudy IMRI T024399111 aims 10 8c•le u the evid8n¢• based sail ioduction inter¥eniion through an Innovallv• mHe8llh based health •duc•iioTr piogiimme to i•du¢• salt intake in chiior•n •nd th•ii lamb1￿% In chinL By Novèmbèr 2023. a ioi*l of 308 Ith*￿# wllh 1.844 tl*s$•È and 71500 StudoNts aog(t 9 10. along with fheii f•rnllle$. ha¥• pariiclpatod In Ihi5 innovative hèallh education prooramme •c105s rhi•• cill•• (Ganzhou. Zhenliang and Oinhuangdaol. The couise iegisiraiion late and the compleiion late hav• i•ached 98% and 83.5% 1•8p•ctiv•ly. P4è15 18- CONSENSUS AcfioN ON SALT, SUGAR & HEALTH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 Publications Jun• 2023 Zhang P. Fan F. Ll Y. Ll Y. Luo ￿ Ll zThang G. Wang L Jiao x. He FJ. S•pi•mb•t 2023 Song J. Tan IA. W•ng C. 8rown pombo Rodrigtse5 S. MacGregor FJ_ Sodlurn and Poiassiurn land 2003 2018. J Hyporiens_ 2023 Nov 1.'411111: 1713 1720. n in hin Nuiiienis. 2023 Jun 30."151131:3000. Campbell NRC. UacGreoor GA. He FJ. counsolin 10 r•duc• mod•iat• MoY•mb•r 2023 Zhanp P. Zhang J. Ros•*aine E. Ll Y. Dono L. H• FJ. 8iown M. P•iiigi•w & Y*mamoio ￿ Nishld• C. Liu L Yang L Zhafio B. Dlng G. wang H. SaiLktsa sodlum lar els loi ed loodÈ hln Fitsni Nuir. 2023 Now 1.-10.'7231979. lowerin sodium inlake_ ECllnicalMedicine. 2023 Jun 29.'87'.102053. O•c•mb•i 2023 Zèinal Aiiftn ZN. Halon H. Sbah81 5. run Z. Michael V. You YX. Klanal Z klijid HA. Chi• Yc. Hè FJ. Blown M MacGiègor GA. Peice lions bariitrii and ènaDieis on Sali rEd￿ti10n in rh• July 2023 Zhang P. Zhang J. Ll Y. Oon9 L He FJ. 8rown M. pétligi•w s. w•bsi•i J. Yamamoto R. Nishida C. Liu K Yang zr+ang B. Ding G. wang H. Sodium osal_ Bull WoTld H&aiiri Org•n. 2023 Jul 1.'101171.-453 469. McL•8n AM. He FJ. M8¢Gteoor GA. sir*et f(x)d vendors cai8r8rs an LL. Publlc H••lih Nuir. 2023 Dec 15.'27111:012. H•n K Song J. Hé FJ. Zh•ng ZL Ch•n LK. Xiono H. A suivey of aalt intake in lh• outpoti•ni8 with miltl.to.mod•rat• hyp•ii•nsion in ctsniial China. Po%t•r pi•s•ht•d ai.. IBth Asian Patiflc CongF•SS ol Hypèrlèl)SiOt). Sh•ngh•L hinK 14. 16 D&c 2024 Sh&noh•i. Chln• Hypeiitrns. 2023 JuL37171".509 510. Hu H. song J. MatGiegoi GA. H• FJ. Ovèlwtrl hi and or)esii Amon Adolascgnis in 107 Courktli•S EogiooL JAMA N•¢w Open. 2023 Jul 16171.'•3325168. J•Thu•ry 3024 Vellinoa RE. Rippin HL Gon281•8 GB. Temme EHM. Fbiiand C. Halloran Clough 8. Witki•m*singh• K. Santos M. Fonios T. Piles AIJ. Nascim•nio AC. saniiago S. Burt HE. Blown MK. Jtrnfiel HK. Al•*sandrini R. Martzak AM. FI•1• Sun Y. PAoll4 c. fI￿LLL tom Augusi 2023 Zhanp K Zhang P. Sh•n D. Li Y. H• F Ma J. Yan W. Glo Y. Jin D. Dong Y. Guo F. Yan & Song J. klacGie901 GA. Wu J. Efloti of Nomo took inièfvéntions for J_ 2023 Auo 24.'382_'•074258. l*nt- h&otsiofh 81 J Nulr. 2024 Jèn 15.1 21. P*16 19- CONSENSUS AcfioN ON SALT, SUGAR & HEALTH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 F•brts•ry 2024 Campb•ll NRC. M¢L•an Rll. H• FJ. klatGrtrgor GKI. 1$ Ihéfe a saltr level loi EdSlorial ctsmmtrnt. Jotsinal ol Hyp•riénsioA VOL 41 141007.1508_ Apiil 2024 Horun Z. Shoh•f S. You YX. Abdul M8nal Z. Abdul Uajid H. Chin CY. Halon H. Uichaol V. Monam•d H. Mohd Ya2id SFZ. Af>dul Manan M. Win Ibadull•h WL Blown MK. H• FJ. iaeGiègor GA. Sall fédutli* Teduction strateg ievent and conrrol non communicable disèas to Health Rea Policy Syst. 2024 Api 18."22111-.49. Campb•ll NRC. M¢L•an RM. He FJ. klatGieoor GA. IS Ihele a s HypÈiièfts. 2024 API 1.42,.4..aQ7 808. 17 -20- CONSENSUS AcfioN ON SALT, SUGAR & HEALTH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30APRIL 2024 Funding ThèDk you io ih• lollowino lund•r8 ih•lr Suppwt ol oui pioject8 thls y•ai Impact on Urban Health BITE BACK ShareAction>> •• The Food NIHR I Natlonal Instltute for Health Researth Medical Research Councll -21 ## CONSENSUS ACTION ON SALT, SUGAR & HEALTH ## TRUSTEES' REPORT (CONTINUED) ## FOR THE YEAR ENDED 30 APRIL 2024 ## Statement of trustees' responsibili!es The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accoun"ng Standards (United Kingdom Generally Accepted Accoun"ng Prac"ce). The law applicable to chari"es 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 applica"on of resources of the charity for that year. In preparing these financial statements, the trustees are required to: - select suitable accoun"ng policies and then apply them consistently; - observe the methods and principles in the Chari"es SORP; - make judgements and es"mates that are reasonable and prudent; - state whether applicable accoun"ng 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 con"nue in opera"on. The trustees are responsible for keeping sufficient accoun"ng records that disclose with reasonable accuracy at any "me the financial posi"on of the charity and enable them to ensure that the financial statements comply with the Chari"es Act 2011, the Charity (Accounts and Reports) Regula"ons 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 preven"on and detec"on of fraud and other irregulari"es. The trustees' report was approved by the Board of Trustees. .............................. Professor Graham MacGregor, Chairman Trustee 5th November 2024 Date: ............................................. - 22 - ## CONSENSUS ACTION ON SALT, SUGAR & HEALTH ## STATEMENT OF TRUSTEES' RESPONSIBILITIES ## FOR THE YEAR ENDED 30 APRIL 2024 The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accoun"ng Standards (United Kingdom Generally Accepted Accoun"ng Prac"ce). The law applicable to chari"es 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 applica"on of resources of the charity for that year. In preparing these financial statements, the trustees are required to: - select suitable accoun"ng policies and then apply them consistently; - observe the methods and principles in the Chari"es SORP; - make judgements and es"mates that are reasonable and prudent; - state whether applicable accoun"ng 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 con"nue in opera"on. The trustees are responsible for keeping sufficient accoun"ng records that disclose with reasonable accuracy at any "me the financial posi"on of the charity and enable them to ensure that the financial statements comply with the Chari"es Act 2011, the Charity (Accounts and Reports) Regula"ons 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 preven"on and detec"on of fraud and other irregulari"es. - 23 - ## 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 examina"on of the financial statements of Consensus Ac"on on Salt, Sugar & Health (the charity) for the year ended 30 April 2024. ## Responsibili!es and basis of report As the trustees of the charity you are responsible for the prepara"on of the financial statements in accordance with the requirements of the Chari"es Act 2011 (the 2011 Act). I report in respect of my examina"on of the charity’s financial statements carried out under sec"on 145 of the 2011 Act. In carrying out my examina"on I have followed all the applicable Direc"ons given by the Charity Commission under sec"on 145(5)(b) of the 2011 Act. ## Independent examiner's statement Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in sec"on 145 of the 2011 Act. I confirm that I am qualified to undertake the examina"on because I am a member of Associa"on of Chartered Cer"fied Accountants, which is one of the listed bodies. I have completed my examina"on. I confirm that no ma%ers have come to my a%en"on in connec"on with the examina"on giving me cause to believe that in any material respect: - 1 accoun"ng records were not kept in respect of the charity as required by sec"on 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 Chari"es (Accounts and Reports) Regula"ons 2008 other than any requirementthat the accounts give a true and fair view which is not a ma%er considered as part of an independent examina"on. I have no concerns and have come across no other ma%ers in connec"on with the examina"on to which a%en"on should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. ## S Meah, FCCA On behalf of TC Group Star House Star Hill Rochester Kent ME1 1UX Dated: ......................... - 24 - ## CONSENSUS ACTION ON SALT, SUGAR & HEALTH ## STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT ## FOR THE YEAR ENDED 30 APRIL 2024 |||||Unrestricted|Unrestricted|Total|Unrestricted|Unrestricted|Unrestricted|Total| |---|---|---|---|---|---|---|---|---|---|---| |||||funds|funds||funds||funds|| |||||general|designated||general|designated||| |||||2024|2024|2024|2023||2023|2023| |||||£|£|£|£||£|£| |Income from:||||||||||| |Dona"ons and||||||||||| |legacies|||5|214,421|-|214,421|85,415||-|85,415| |Charitable ac"vi"es|||3|144,549|-|144,549|10,474||-|10,474| |Investments|||4|12,817|-|12,817|542||-|542| |||||||||||| |Total income||||371,787|-|371,787|96,431||-|96,431| |||||||||||| |Expenditure on:||||||||||| |Charitable ac"vi"es|||6|220,529|-|220,529|180,990||-|180,990| |||||||||||| |Gross transfers||||||||||| |between funds||||-|-|-|59,645||(59,645)|-| |Net income/(expenditure)||||||||||| |for the year/||||||||||| |Net movement in funds||||151,258|-|151,258|(24,914)||(59,645)|(84,559)| |Fund balances|at|1 May||||||||| |2023||||1,190|313,923|315,113|26,104||373,568|399,672| |||||||||||| |Fund balances at 30 April||||||||||| |2024||||152,448|313,923|466,371|1,190||313,923|315,113| The statement of financial ac"vi"es includes all gains and losses recognised in the year. The statement of financial ac"vi"es includes all gains and losses recognised in the year. All income and expenditure derive from con"nuing ac"vi"es. - 25 - ## CONSENSUS ACTION ON SALT, SUGAR & HEALTH ## STATEMENT OF FINANCIAL POSITION ## AS AT 30 APRIL 2024 |||2024||2023|| |---|---|---|---|---|---| ||Notes|£|£|£|£| |Current assets|||||| |Debtors|11|33,123||5,681|| |Cash at bank and in hand||466,643||432,141|| ||||||| |||499,766||437,822|| |Creditors: amounts falling due within one|12||||| |year||(33,395)||(122,709)|| ||||||| |Net current assets|||466,371||315,113| ||||||| |Net assets excluding pension liability|||466,371||315,113| |The funds of the charity|||||| |Unrestricted funds - general|||152,448||1,190| |Unrestricted funds - designated|14||313,923||313,923| ||||||| ||||466,371||315,113| 5th November 2024 The financial statements were approved by the trustees on ......................... **..............................** Professor Graham MacGregor, Chairman Trustee - 26 - AS AT 30 APRIL 2024 ## CONSENSUS ACTION ON SALT, SUGAR & HEALTH ## STATEMENT OF FINANCIAL POSITION (CONTINUED) ## 1 Cri!cal accoun!ng es!mates and judgements In the applica"on of the charity’s accoun"ng policies, the trustees are required to make judgements, es"mates and assump"ons about the carrying amount of assets and liabili"es that are not readily apparent from other sources. The es"mates and associated assump"ons are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these es"mates. The es"mates and underlying assump"ons are reviewed on an ongoing basis. Revisions to accoun"ng es"mates are recognised in the period in which the es"mate 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 Accoun!ng policies ## Charity informa!on Consensus Ac"on on Salt, Sugar and Health cons"tutes a public benefit en"ty as defined by FRS 102. ## 2.1 Accoun!ng conven!on The financial statements have been prepared in accordance with the charity's governing document, the Chari"es Act 2011 and "Accoun"ng and Repor"ng by Chari"es: Statement of Recommended Prac"ce applicable to chari"es preparing their accounts in accordance with the Financial Repor"ng Standard applicable in the UK and Republic of Ireland (FRS 102) (effec"ve 1 January 2019)". The charity is a Public Benefit En"ty as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for chari"es applying FRS 102 Update Bulle"n 1 not to prepare a Statement of Cash Flows. The financial statements have departed from the Chari"es (Accounts and Reports) Regula"ons 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Prac"ce for chari"es applying FRS 102 rather than the version of the Statement of Recommended Prac"ce which is referred to in the Regula"ons but which has since been withdrawn. The financial statements are prepared in sterling, which is the func"onal 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 conven"on. The principal accoun"ng policies adopted are set out below. ## 2.2 Going concern At the "me of approving the financial statements, the trustees have a reasonable expecta"on that the charity has adequate resources to con"nue in opera"onal existence for the foreseeable future. Thus the trustees con"nue to adopt the going concern basis of accoun"ng in preparing the financial statements. ## 2.3 Charitable funds Unrestricted funds are available for use at the discre"on of the trustees in furtherance of their charitable objec"ves. - 27 - CONSENSUS ACTION ON SALT, SUGAR & HEALTH FOR THE YEAR ENDED 30 APRIL 2024 ## NOTES TO THE FINANCIAL STATEMENTS - 2 Accoun!ng policies (Con!nued) Designated funds are unrestricted funds set aside at the discre"on of the trustees for specific purposes. The designated fund will provide working capital to the charity to enable it to con"nue its unique ac"vi"es whilst the trustees implement their fundraising strategy. Restricted funds are subject to specific condi"ons 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. Endowment funds are subject to specific condi"ons by donors that the capital must be maintained by the charity. All income is recognised once the charity has en"tlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. For legacies, en"tlement 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 no"fica"on has been made by the executor(s) to the Trust that a distribu"on will be made, or when a distribu"on 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 no"fied of the executor's inten"on to make a distribu"on. Where legacies have been no"fied to the charity, or the charity is aware of the gran"ng of probate, and the criteria for income recogni"on have not been met, then the legacy is treated as a con"ngent asset and disclosed if material. Donated services or facili"es are recognised when the charity has control over the item, any condi"ons 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 Chari"es SORP (FRS 102), the general volunteer "me of the Friends is not recognised and refer to the Trustees' report for more informa"on about their contribu"on. On receipt, donated professional services and donated facili"es are recognised on the basis of the value of the gi% to the charity which is the amount the charity would have been willing to pay to obtain services or facili"es 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 rela"on to dona"ons received under Gi% Aid or deeds of covenant is recognised at the "me of the dona"on. lncome tax recoverable in rela"on to investment income is recognised at the "me the investment income is receivable. - 28 - ## CONSENSUS ACTION ON SALT, SUGAR & HEALTH ## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) ## FOR THE YEAR ENDED 30 APRIL 2024 ## 2 Accoun!ng policies ## (Con!nued) ## 2.4 Expenditure Expenditure is recognised once there is a legal or construc"ve obliga"on to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in se&lement, andthe amount of the obliga"on can be measured reliably. Expenditure is classified by ac"vity. The costs of each ac"vity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each ac"vity. Direct costs a&ributable to a single ac"vity are allocated directly to that ac"vity. Shared costs which contribute to more than one ac"vity and support costs which are not a&ributable to a single ac"vity are appor"oned between those ac"vi"es on a basis consistent with the use of resources. Central staff costs are allocated on the basis of "me spent, and deprecia"on charges are allocated on the por"on of the asset’s use. Expenditure is recognised once there is a legal or construc"ve obliga"on to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in se&lement and the amount of the obliga"on can be measured reliably. Expenditure is classified by ac"vity, The costs of each ac"vity are made up of the total of direct costs and shared costs, including support costs lnvolved ln undertaking each actlvlty. Direct costs a&ributable to a single ac"vity are allocated directly to that ac"vity. Shared costs which contribute to more than one ac"vity and support costs which are not a&ributable to a single ac"vity are appor"oned between those ac"vi"es on a basis consistent with the use of resources. Central staff costs are allocated on the basis of "me spent, and deprecia"on charges allocated on the por"on 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 ac"vi"es and Governance costs are costs incurred on the charity's educa"onal opera"ons, including support costs and costs rela"ng to the governance of the charity appor"oned to charitable ac"vi"es. ## 2.5 Financial instruments The charity has elected to apply the provisions of Sec"on 11 ‘Basic Financial Instruments’ and Sec"on 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 liabili"es 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 inten"on to se&le on a net basis or to realise the asset and se&le the liability simultaneously. ## Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are ini"ally measured at transac"on price including transac"on costs and are subsequently carried at amor"sed cost using the effec"ve interest method unless the arrangement cons"tutes a financing transac"on, where the transac"on 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 amor"sed. - 29 - ## CONSENSUS ACTION ON SALT, SUGAR & HEALTH ## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) ## FOR THE YEAR ENDED 30 APRIL 2024 ## 2 Accoun!ng policies ## (Con!nued) ## Basic financial liabili"es Basic financial liabili"es, including creditors and bank loans are ini"ally recognised at transac"on price unless the arrangement cons"tutes a financing transac"on, 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 amor"sed cost, using the effec"ve interest rate method. Trade creditors are obliga"ons to pay for goods or services that have been acquired in the ordinary course of opera"ons from suppliers. Amounts payable are classified as current liabili"es if payment is due within one year or less. If not, they are presented as non-current liabili"es. Trade creditors are recognised ini"ally at transac"on price and subsequently measured at amor"sed cost using the effec"ve interest method. Financial liabili"es classified as payable within one year are not amor"sed. ## Derecogni"on of financial liabili"es Financial liabili"es are derecognised when the charity’s contractual obliga"ons expire or are ex"nguished. ## 3 Income from charitable ac!vi!es ||Unrestricted|Unrestricted||Unrestricted|Unrestricted| |---|---|---|---|---|---| |||funds|||funds| |||2024|||2023| |||£|||£| |Research and surveys income||144,549|||10,474| |Income from investments|||||| ||Unrestricted|||Unrestricted|| |||funds|||funds| |||2024|||2023| ||||£||£| |Interest receivable||12,817|||542| ## 4 Income from investments - 30 - ## CONSENSUS ACTION ON SALT, SUGAR & HEALTH ## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) ## FOR THE YEAR ENDED 30 APRIL 2024 ## 5 Dona!ons and legacies ||Unrestricted|Unrestricted| |---|---|---| ||funds|funds| ||general|general| ||2024|2023| ||£|£| |Dona"ons|201,225|74| |Grants|12,750|84,740| |Sponsorship|446|601| |||| ||214,421|85,415| - 31 - ||Total|2023|||£|157,138||3,197||160,335|13,746|6,909|||180,990| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||Total|2024|||£|207,096||1,017||208,113|5,600|6,816|||220,529| ||WASSH|||2024|£|10,000||51||10,051|280|341|||10,672| ||Na!onal Sugar|Awareness|Week|2024|£|10,000||51||10,051|280|341|||10,672| ||FoodSwitch|||2024|£|39,999||203||40,202|1,120|1,364|||42,686| ||
Food Salt and Sugar|Surveys||2024|£|129,997||661||130,658|3,640|4,429|||138,727| ||Na!onal Salt|Awareness Week||2024|£|17,100||51||17,151|280|341|||17,772| |Charitable ac!vi!es||||||Direct project costs||Other direct costs|||Share of support costs (see note 7)|Share of governance costs (see note 7)|||| |6|||||||||||||||| |(Con!nued)|||Total|2023|£|157,138||3,197||160,335|13,746|6,909|||180,990||||180,990| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||WASSH||£|7,916||160||8,076|687|345|||9,108||||9,108| ||||||||||||||||||||| ||||Na!onal Sugar|Awareness Week|£|7,916||160||8,076|687|345|||9,108||||9,108| ||||FoodSwitch||£|31,666||639||32,305|2,748|1,382|||36,435||||36,435| ||||
Food Salt and|Sugar Surveys|£|102,914||2,078||104,992|8,937|4,492|||118,421||||118,421| ||||Na!onal Salt Awareness|Week|£|6,726||160||6,886|687|345|||7,918||||7,918| |Charitable ac!vi!es|For the year ended 30 April 2023|||||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 2024 ## 7 Support costs allocated to ac!vi!es ||Total||Total| |---|---|---|---| ||2024||2023| ||£||£| |Insurance|1,039||553| |Membership fees|9,629||10,456| |Sundry expenses|832||188| |Travel and subsistence|1,014||374| |Marke!ng|-||2,076| |Computer expenses|183||99| |Governance|6,818||6,909| ||||| ||19,515||20,655| ||2024||2023| |Governance costs comprise:|£||£| |Accountancy|6,818||6,909| ||||| ||6,818||6,909| Governance costs includes payments to the independent examiners of £1,835 (2023 - £1,780) for independent examina!on fees. ## 8 Trustees During the year, Trustees received reimbursement of expenses of £Nil (2023 - £Nil). ## 9 Employees The average monthly number of employees during the year was: |2024|2023| |---|---| |Number|Number| |4|4| There were no employees whose annual remunera!on was more than £60,000. - 34 - ## CONSENSUS ACTION ON SALT, SUGAR & HEALTH ## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) ## FOR THE YEAR ENDED 30 APRIL 2024 ## 10 Taxa!on The charity is exempt from taxa!on on its ac!vi!es because all its income is applied for charitable purposes. ## 11 Debtors |11|Debtors|||| |---|---|---|---|---| |||2024||2023| ||Amounts falling due within one year:|£||£| ||Trade debtors|32,765||2,991| ||Prepayments and accrued income|358||2,690| |||||| |||33,123||5,681| |12|Creditors: amounts falling due within one year|||| |||2024||2023| |||£||£| ||Trade creditors|2,395||4,961| ||Accruals and deferred income|31,000||117,748| |||||| |||33,395||122,709| ## 13 Analysis of net assets between funds ||Unrestricted|Unrestricted|Total| |---|---|---|---| ||funds|funds|| ||general|designated|| ||2024|2024|2024| ||£|£|£| |At 30 April 2024:|||| |Current assets/(liabili!es)|152,448|313,923|466,371| ||||| ||152,448|313,923|466,371| - 35 - ## CONSENSUS ACTION ON SALT, SUGAR & HEALTH ## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) ## FOR THE YEAR ENDED 30 APRIL 2024 |13|Analysis of net assets between funds|||(Con!nued)| |---|---|---|---|---| |||Unrestricted|Unrestricted|Total| |||funds|funds|| |||general|designated|| |||2023|2023|2023| |||£|£|£| ||At 30 April 2023:|||| ||Current assets/(liabili!es)|1,190|313,923|315,113| |||||| |||1,190|313,923|315,113| ## 14 Unrestricted funds - designated 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: ||At|1|May 2023|Transfers|Transfers|At|30 April| |---|---|---|---|---|---|---|---| ||||||||2024| ||||£||£||£| |Working Capital|||313,923||-||313,923| |Previous year:|At|1|May 2022|Transfers||At|30 April| ||||||||2023| ||||£||£||£| |Working Capital|||373,568||(59,645)||313,923| The designated fund will provide working capital to the charity to enable it to con!nue its unique ac!vi!es whilst the trustees implement their fundraising strategy. ## 15 Related party transac!ons There were no disclosable related party transac!ons during the year (2023 - none). - 36 -