ASO Annual Report and Accounts
FOR THE FINANCIAL YEAR ENDING JUNE 2023
Association for the Study of Obesity (ASO) Charity Number: 1100648 483 Green Lanes, London, N13 4BS
About ASO
The Association for the Study of Obesity was founded in 1967 and has since become the UK’s
foremost charitable organisation dedicated to the understanding, prevention and treatment of obesity.
ASO Mission
The ASO aims to develop an understanding of obesity through the pursuit of excellence in research and education, the facilitation of contact between individuals and organisations, and the promotion of action to prevent and treat obesity.
ASO Objectives
The promotion of professional awareness of obesity and its impact on health
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Educate and disseminate recent research on the causes, consequences, treatment, and prevention of obesity
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Prioritise obesity and provide opinion leadership in the UK
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Enhance understanding of the prevention and treatment of obesity throughout the UK
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Improve the quality of obesity education throughout the UK
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Forge links between individuals and organisations concerned with the study of obesity throughout the UK
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Support the role of patient and public involvement in obesity research
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Connect active researchers and practitioners from diverse disciplines who contribute to the development of a UK perspective on obesity.
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Provide appropriate input on the UK perspective at a European and international level through EASO and the World Obesity Federation.
The ASO is affiliated to the European Association for the Study of Obesity (EASO) and the World Obesity Federation (WOF) and organised the inaugural International Congress on Obesity, held in London in 1974. ASO was the founding body of the highly respected International Journal of Obesity.
The ASO is also a member of the Obesity Health Alliance (OHA), a coalition of over 30 charities, medical royal colleges and campaign groups who have joined together to fight obesity.
2022/2023 Business Priorities
The Trustees present their annual report together with the financial statements of the Company for the year 1 July 2022 – 30 June 2023. The Annual Report serves the purposes of both a Trustees' report and a Directors' report under company law. The Trustees confirm that the Annual Report and Financial Statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
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The Trustees have complied with the duty in part 1 section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. A detailed report of the activities undertaken and achievements by the Charity to further its charitable purposes for the public benefit is given below[1].
The business priorities for the organisation in this year are unchanged:
Professional
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To act as advocates for people with obesity
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To provide opportunities for members (including UK Congress on Obesity and grants)
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To promote and further the study of obesity and its management
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To raise awareness of and support our Centres of Obesity Management (COMs) to highlight clinical and service delivery examples of excellence delivering obesity management
Developmental
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To ensure production and circulation of a monthly e-bulletin to share best practice and highlight relevant obesity news and information
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To maintain the ASO website creating, sharing and signposting to relevant news and events To support early career researchers (ECRs) through our ECR network
Education and Clinical
To produce and deliver educational programmes in support of high-quality excellence in obesity management and research including digital programmes such as webinars and meetings.
Research
To further research into the study of obesity
To support funding of research into obesity prevention and management
Impact report
In 2022, many of our operations returned to pre-pandemic activity and we were able to resume inperson events. Whilst our focus has been on the resumption of these services we have also been able to continue to support our members through the delivery of online educational programmes such as webinars which provide added value and opportunities for ongoing professional development.
During this period we have held hybrid in-person and virtual internal Trustee meetings. Much of our operational internal communications continues via digital means to ensure cost effective delivery of services.
Professional
Influencing and contributing to national policy
ASO works alongside many organisations across the UK and beyond to inform obesity policy, promote best practice and act as an advocate for people living with obesity.
We collaborate with many professional organisations including Obesity Voices, EASO, WOF, The Nutrition Society, BOMMS, BDA and others to share best practice, inform policy and disseminate learning. The ASO is a professional stakeholder organisation for NICE guidelines related to obesity.
[1] Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report)
Regulations 2013 has been omitted.
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Developmental
Communicating with our members and the wider community
ASO Newsletter:
The widely respected monthly membership newsletter provides members with a vehicle to share information on national and international obesity and obesity related research, events, policy and position statements, educational resource, tools, jobs and studentships. The newsletter is also used to promote ASO activities and programmes to ensure members are fully informed. In this period our open rate for the newsletter ranged from 42%-51% (up from 33-48% in the previous year) with a click through rate ranging from 13% - 68% (up from 16-37% in the previous year).
ASO Networks:
In May 2023 our Midlands Network held an obesity symposium, 44 delegates attended the event. We also held two hybrid events by the Yorkshire network. The first (2 November 2022) on Psychological aspects of obesity had 103 delegate registrations. The second (14 June 2023) on inequalities in obesity practice and provision was attended by 76 persons (46 virtual and 30 in person). Our East of England Network delivered a webinar on The Genetics of Obesity: Practical Implications for clinical practice and research at which there were 173 attendees. The annual meeting of the South West network was held on 13th October 2022 in person in conjunction with Novo Nordisk – with approximately 40 attendees. Our Scotland Network held a webinar on whole systems approach to obesity management (15th May 2023) and 65 delegates joined the online session. An event hosted by Safefood, ASO NI and ASO Island of Ireland was held on 15th November 2022 on the topic of stopping obesity stigma – a priority for all, approximately 40 delegates attended in person with 80 joining virtually.
Three further Networks have undergone a change in leadership; London & South East, North East and North West. As such, the member activities diminished temporarily, new activities are in the planning stage for this reporting period.
ASO COMs:
There were no national events for our COMs during this period. However, we are currently working with our COMs to develop our programme of work further and to review the process for COM membership. Planning was ongoing during this reporting period to schedule an ASO COMs meeting at UKCO 2023.
ASO Awards:
In this period, we issued four awards. The first three, presented at the ASO UK Conference on Obesity (UKCO) in September 2022 were:
Prevention and Treatment Award
The winning title for this award by Amy Ahern was SWiM COVID (SWiM-C) Study
3-Minute Thesis Award
The winning title for this award by Friedrich Jassil was the impact of combined nutritional-behavioural telecounselling and supervised exercise intervention on weight loss and health outcomes following bariatric surgery (BARI-LIFESTYLE): a single-blind, parallel-group, randomised controlled trial
Best Poster
The best poster was awarded to Charlotte Lee for the project, Development and initial evaluation of a weight management programme tailored for people with serious mental illness: a non-randomised feasibility study with qualitative interviews
Best Early Career Network Presentation
Florence Sheen was awarded the best early career network presentation at our annual ECR meeting on her project: “How children interpret and internalise public health messages around weight and healthy eating”.
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ASO Website:
In the period we had 22,259 users with 36,708 sessions involving 82,447 page views. The top three countries where visitors originate are UK (56%), USA (16%) and Andorra (2%). India, China and several other European countries also feature in the Top 10. The Home page is the most visited page (7,723) followed by our annual conference (UKCO pages) - UKCO main landing page 4,354 hits and UKCO Programme page 4,300 hits. The website statistics represent growth though the data for previous years is incomplete for full comparison.
ASO Social Media:
During this period, we have continued to maintain our reach and grow our engagement on ASO social media. We had 326,600 Twitter Impressions averaging 892 impressions per day. The average engagement rate over this period is 3% (vs 2.15% in previous year) and total number of links clicked is 2,486 (vs 2,101 in the previous year). At June 2023, the total number of Twitter followers was 6,042, with an average growth of 54 followers per month.
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ASO Membership
Composition
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Membership numbers have remained similar with a slight drop in full members 319 vs 328 in the previous period and 115 student members vs 121 in the previous period.
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Honorary
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Student Members
115
Full Members
319
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Education and Clinical
During this period we were delighted to be able to resume our in-person annual flagship conference. The UK Congress on Obesity (UKCO) took place at Lancaster University on 7-9 September 2022.
122 people attended UKCO from the 132 who registered.
Eighty-seven abstracts were submitted to the conference, of which 83 were accepted for oral and/or poster presentation. The keynote presentation by Professor Jason Gill was delivered on the topic of: “The importance of place: How where you live and where your grandparents came from affects your ” metabolic health .
Enjoyable and useful conference, found networking opportunities invaluable.
Excellent conference and a must-attend for anyone with interest in obesity management and research.
When asked 'how valuable did you find UKCO? on a scale of 0-5’ the average score given by respondents was 4.3 out of 5. The event evaluation found that 88.9% of respondents would recommend UKCO to others.
In the accounting period we were also able to deliver two webinars:
| Title | Date | Attendees |
|---|---|---|
| Obesity and respiratory disease |
17 November 2022 | 52 |
| Obesity and minoritised | 8 December 2022 | 47 |
| ethnic groups |
Research
During this accounting period we delivered a research workshop for ECRs with 25 attendees. The workshop, which was delivered on 6 September at Lancaster University ahead of our annual conference, provided early career researchers with practical advice and support in developing research programmes and publication. The workshop was highly interactive and included an opportunity to submit work, the best of which was given an award and an opportunity to present.
A post event evaluation found that 100% of respondents strongly agreed that ‘the event met my expectations’.
The best aspect of this event was the sheer variety of presentations. From PPI to grant writing and academic career to industry, each one served as a springboard to strike up further conversation with others.
I would strongly recommend this event and commend the organisers for their great work.
In this period we also followed up on previous research grant awards and tightened up our processes for feedback and reporting on research grants.
Plans for Future Periods
In the remainder of 2023 and into 2024 ASO aims to build on its successes through the successful delivery of its flagship conference, more educational programmes of work including webinars and network meetings, to continue to support our ECR network, and to build on embedding PPIE into ASO activities.
A key aspect of work in 2023 will be the restructuring of our Committees and Board of Trustees to facilitate improved governance processes, focus on fund raising, risk management and the business strategy of the organisation to ensure the charity is able to grow and thrive.
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Structure, Governance and Management
Constitution
The company is registered charity (Charity Number 1100648) and a UK company limited by guarantee (Company number 4796449). Membership is open to obesity researchers, healthcare professionals, clinicians, academics, scientists, and students who are working and/or studying in the field of obesity and to others who have a particular interest in this area.
Method of Appointment and 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 constitution. During this period the ASO was managed by 15 elected Trustees, led by Dr Nicola Heslehurst who was appointed chair on 7 September 2022 following the resignation of Professor Maria Bryant on the same day. The Trustees, or any member of ASO can recommend a Trustee for appointment. The term of office for Trustees is three years and Trustees may be reappointed for a maximum of two terms of office unless appointed to Chair, Secretary or Treasurer position in which case they may stand for one additional term as per the Memorandum and Articles of Association.
Policies Adopted for the induction and training of Trustees
A Trustee training manual is available for all Trustees which provides relevant information about the charity as well as useful links and advice on the role of the trustee. This is updated regularly and was last formally reviewed in 2021.
In 2022 the following new policies were reviewed and adopted:-
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Code of conduct
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Conflicts of Interest
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Equality and diversity
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Safeguarding and wellbeing
Organisation structure and decision making
In early 2023 the Trustees undertook a review of its structure and processes and agreed to a planned change to facilitate a smaller Board of Trustees focusing exclusively on governance and probity with delegated operating Committees to manage the day-to-day operations of the organisation supported by the organisations contracted service provider, Red Hot Irons. This will evolve over 2023 and into 2024,
Pay policy for key management
There are no paid staff, all work undertaken by the Committees and Trustees is done so voluntarily. The support agency, Red Hot Irons, is contracted to run the operational day-to-day activities and business administration.
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Application and adherence to the Charity Governance Code
ASO recognises good governance is essential to its effectiveness, reputation, and credibility. The Board of Trustees regularly review activities, policies, and processes to ensure the charity is delivering against its mission and charitable objectives. We have robust measures to ensure an effective and clear overview of financial controls. In early 2023, the board undertook a skills audit which highlighted some deficiencies in governance experience and resulted in plans to improve the organsiational structure and decision-making by delegating operational activity to elected Committees allowing the Board of Trustees to focus on governance.
We operate a robust conflicts of interest policy, and all Trustees and Committee members complete declarations of interest each year. Conflict of interests form a standing item on all committee/board agendas. The Board aims to continuously improve its governance processes and is working through the Charity Governance Code to ensure its governance structures adhere to the principles of the code and recommended practice.
Risk Management
The Trustees analyse and undertake a review of the risks the Charity is exposed to as part of an annual business planning process and in accordance with Charity Commission guidance (CC26), scoring the risks according to likelihood and impact. The systems and actions established to mitigate those risks are also reviewed by Trustees at each Board meeting and updated and adjusted accordingly, with the net risk in each area agreed. High risks closely monitored by the Trustees are:
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High level of dependency on too few income streams puts ASO at risk of sudden and/or long-term loss of funding – efforts continue to diversify income streams to include more Trusts and Foundation as well as funding from non-pharmaceutical companies.
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Potential for a sudden drop in income and the need to dip into accumulated reserves The risk that ASO could be perceived as being unduly influenced by sponsors/pharmaceutical industry. ASO has adopted stringent sponsorship, partnerships and endorsement policies and ensures where possible that there is a balance of sponsors from across the industry spectrum with no one sponsor having significant influence or control. Sponsors are not permitted to have any form of editorial control or influence over the content and development of new ASO activities and materials.
In early 2023, the policies put in place by ASO regarding undue influence were tested when the product Semaglutide manufactured by NovoNordisk hit the news headlines. Whilst ASO could clearly demonstrate that funds provided by the sponsor to support research grants were not influenced in any way by the sponsor there, nevertheless, was some backlash from the press and public regarding the perception of influence. ASO sought the professional advice of Aqua Communications to work with the organisation to develop a press statement to respond to media enquiries and look to longer term solutions for media management and risk mitigation.
Volunteers
The Charity is heavily reliant on the time, expertise and energy of its Trustees and other members. Much of the work of the charity is conducted virtually via email and teleconference and is undertaken on a voluntary basis.
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Trustees and Senior Management
Trustees
ASO Sub-Committees
Prof Maria Bryant (chair) (resigned 7 September 2022) Dr Nicola Heslehurst (chair from 7th September 2022)
Dr Nerys Astbury Professor Rachel Batterham (resigned September 2022) Kenneth Clare Prof Emilie Combet Dr Georgios Dimitriadis Prof Graham Finlayson (resigned September 2022) Dr David Hughes (Company Secretary) Dr Sandra Isibor (elected December 2022) Sarah LeBrocq Patrick McGinley (Treasurer) Prof Alex Miras Dr Julia Mueller Mary O’Kane Dr Dimitrios Papmargaritis (elected December 2022) Dr Becky Richards (resigned November 2022) Dr Kath Roberts
Finance, Governance and Membership Chair: Dr Nicola Heslehurst
Clinical Practice and Obesity Management Chair: Prof Alex Miras
Research and Scientific Chair: Prof Emilie Combet
Communications, partnerships and networks Chair: Dr Kath Roberts
Bankers
Unity Trust bank plc Nine Brindley Place Birmingham B1 2HB
Accountants
Dr Dawn Swancott (elected December 2022)
Registered office
4 Bank Court Weldon Road Loughborough Leicestershire LE11 5RF
Essex Abel 4 Bank Court Weldon Road Loughborough Leics LE11 5RF
Charity Registered Number
1100648
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Financial Review
Principle funding
The principal funding sources for the Charity in 2022/23 as in previous years were:
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Voluntary income from the pharmaceutical industry (fees for event sponsorship)
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Voluntary income from the pharmaceutical industry (to support educational webinar programmes) Membership and conference registration fees
The total funding secured in 2022/2023 £116,640 slightly down on 2021/2022 as we did not secure any joint collaborative programme income in this year and significantly less in webinar sponsorship. Conference sponsorship and exhibition, however, was markedly increased on the previous year, up by 268% as a result of the return to in-person conference.
Principle Expenditure
Total expenditure in 2022/2023 was £100,730 which is substantially higher than in 2021/2022. The reason for this is explained by the return to in-person events, most notably our flagship annual conference.
Key expenditure areas were on the association management services provided by Red Hot Irons, the annual UKCO conference and the provision of webinar services. In 2022, we also saw a rise in administrative costs associated with the rapid rise in inflation. A key element of increased expenditure was a result of the development and implementation of a new website on the Drupal Nine platform providing significant security features and improvements in functionality. A return to in-person Trustee meetings also increased administrative costs. Accountancy and bookkeeping costs also rose significantly though this is offset by savings made since VAT registration.
Reserves Policy
ASO has no regular guaranteed sources of income, and the long-term funding of the charity is uncertain. The charity, however, does have fixed operating costs in terms of the activities required to maintain its presence and further its charitable objectives. The charity’s work is planned one year in advance with financial commitments made up to three years in advance on some programmes such as the annual conference.
The Trustees have therefore decided that in order to secure the viability of the organisation beyond the immediate future, to provide reliable service and required funding over the longer term, ASO must be able to absorb financial setbacks. It is therefore necessary to set aside some of the current income as a reserve against future uncertainties.
In view of the financial needs of the organisation, the Trustees have agreed to maintain a reserve policy to retain sufficient funds to cover the operating expenses of the organisation for one year. The reserve would cover: secretariat expenditure, supporting funds for agreed projects, and other liabilities such as legal expenses, contractual agreements and other miscellaneous expenses that are necessary for the operation of the charity.
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The Trustees review the reserves policy at a Trustee meeting each year held prior to the AGM to ensure that:
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the policy is adequate for its need in the coming year
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reserves level are sufficient to cover one year operating expenditure
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take necessary steps if reserves falls short of the funding requirement.
Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
Financial Review Conclusion
The Society ended the year with net income of £30,987.
The charity continues to hold healthy reserves of £222,399. However, sponsorship and funding remain a significant challenge and cutting further costs will be difficult. With the post-pandemic return to in-person meetings and events alongside the rise in inflation costs have, unsurprisingly risen sharply resulting in lower margins at the year end.
ASO continue to explore other opportunities for funding programmes of activity and will be further exploring grant-making and sponsorship opportunities during 2023/2024.
Statement of Trustee 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).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and 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. 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.
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Disclosure of information to independent scrutineer
Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:
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so far as that Trustee is aware, there is no relevant information of which the charity's accountant and independent examiner are unaware, and
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that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant information and to establish that the charity's accountants are aware of that information.
Approved by order of the members of the board of Trustees and signed on their behalf by:
Dr Nicola Heslehurst
Chair of the Board of Trustees
04/12/2023
Date:
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REGISTERED COMPLP4Y NUMBER: 114796449 (England and W&l¢8) REGISTERED CHARITY 11mBE. 1100648 RT 'rEES AND LNAUDITED FINANCIAI. STATEME F()R'I'HE Y£AR ENDED30JUNE 2023 Tl RTHE Essex Abel accountants . business advisors
ASSOCIATION FOR THE TLI>Y OF OBESITY coKrF. 'TS OF THE ANCIAL STATEMENYS FOR THE YEAR ENDED 311 JUNE 2023 Rtport of tbe Trnitee5 i to 10 IDdep¢ndcnt ExamIneI Report Stslement Df ntIll AellvStl 12 Blgnce Sheet 13 14 Noies t• the FlnADclg1 Statements 15 to 23 Detalled Siatement of Flnanelal Aetlvltlei 24 to 25
IATION FOR THE sfuDY OF OBFSITY REPORT OF THE TRUST FOR THE YEAR F.NDED 30 NE 2023 Th¢ Trustees, whv are a]80 director5 of the eharity for the purp)scs of th¢ Companies Act 21YJ6, prcscnt thcir annual dittbwrs. report with Ihe financial SLgtemeThts of the charity for the ye4r endc4130 Junc 2023. The report is prepared (o ensure that thtt trustrcs al&Tr rneet thc rcquir¢m¢nts for a dbreciots, rep and accounts for Companie5 ALI pUTse. Th¢ fnCial SeMents have bc¢n prcparcd ill e0rdance with the 8cu)untiog policie$ get oui in tte5 to thc accounts and coinply thc charityls gov¢rning d{UMenT And A¢countiDg and RepDrtin8 by Chariti¢s.' Statththent of ReLvmmcnded PrJciice applicable to chariiies prepArinu their accounts itt accordance with the Finan¢iAI Reporting Standard applicable IJJ the UKand Rcpllblic ot"Ireland (FRS 102). ABOUT A.80 The Ass(Kiatiorh for the Study of 0$lty WL8 fouThled in 1967 aDd since bccorne the L.8 foremosl charitsble orgmniliation dedited to the undcNandin& pr¢veDtion ar trcalm1 of obcsity. ASO MIs81on The ASO aims tv d¢v¢lop Sln undcr5tartding ofob¢siry throu8h the pursuit of ¢xcellcnce in resech aTrJ cducation. the faLilith¢ion of contaL(bcNe¢n individuals ¥nd organiyaiion8, and the promoiion of aclinn ¢0 PT¢v¢nt and LTcal obe8ity. ASO Objectiv The promotion of profL8ionl awa$ of otsity and its impa¢t on h¢alth EduLJle and di54cminaic recenl rcscarch oth the ¢8LL8es, consequenc. trc4lrnenL and rrevention of obesity PrioriLise obcsity and pn)vide opinion Icadrnhip in th¢ UK EnhCc unders¢andin8 of thc prevention and IrraimcnL of obcsity throughout the UK Imprvvc th¢ quality of 0sIty cducaiion thTou¥hout the UK F.orJ3c link$ b¢lwccn individu81s ond Orghnisaiivns concerned with thc sbjdy of obesity throughout thc UK 8uptx>rt the role of pati¢nt aDd public involv¢m¢nt in obcsity research ConneLI aetive rese8r¢h¢rB and prdctitioners from div¢rs¢ di5ciplincs who contribuo to the d¢v¢lopment of a UK pLr¥pectivc on ob¢ty. Pmvidc appropriaie input on the UK perspectrye af a Europtstt &nd intczn4tiODal level throu8h EASO the WL)rld ObLsity Feder2ti0Th. ThL ASO 1$ affilialed to thc Europ¢8n AwLiaiion for the Swdy of ObcSLly {EASO) and the World Obc8lty Federalion IWOFI aAd orBani%ed th¢ inausural lrtlemaiionoj Congrcss on Ob¢sity, ]d LD lA)ndon in 1974. ASO the foundin body of the hi¥hly re5wttd Int¢rnational Journal of Ob¢sity. Th¢ AS() is al80 a membcr of the Obesiiy H1th Alliance (OHA). a coalition of ov¢r 30 ¢hariLie8. medical royil collcges gnd campaign groups who h&v¢ joined together to fiBbi obcsity. Page I
ATION FOR THE OF OBES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2023 2O22ll(J23 BUSINESS PRJORITIFS The Trus1ee5 present their4tUal report together with the fiuaDcia] statennts of the Conipany for the yw l July 2022- 30 June 2a23. The Annu81 Report s¢tv¢s th¢ purp05C5 ofboth a'fr1LtS. Port artd 4 DireCT$, report under comwdny law. The Truslec5 confm that the Athnual Rewrt and FinaThcial Sthiements of the charitable tompany comply with the currenL Statutory requirements, the requir¢mcnts of the ¢tLaritable cornpanys goven)ing document and the provisions of the sm¢t of Rceornmendcd Prn¢iic¢ {SORP) applicable lo chari¢i¢$ pr¢p2rin8 theiT accounts in acLord8nce with Lhe Financial Rcporting Sthndard applicable in the UK and Republic of Irelatld IFRS102) {effeciive l January 20191. The Trustee5 have complicd with thc duty in part 15¢rtion 4 of thc Charitics Act 2011 to have due re8ard to public h¢n¢fit guidance publi.%hed by the Chariry Conuni1On. A derailed report of the acliviiies underrAken atsd achievemeN5 by tht Clurity to furth¢r its ¢hari¢able PUTPOS¢S forthe public betsefit 15 8iVCD bclow . The b$10¢8$ prioritiu for the organisation in thisycarare thhanscd. Pr•f¢%$lonal To aci as udvocates for p¢opl¢ with Dbesity To providc opportuThirie8 for members (including UK Congress on Obesity and grants) To pronioi¢ furthcr the study of obesity aThJ it8 managcmcnt To roise awArenLSS of and suppon our C.¥ntres of (knily Ma[eMen1 (COMs} w highlight clinic&1 And servi¢¢ delivery examples of excellen¢¢ delivering ob&qity martent Devtlopmentl .1 o cnsuTC prod11)nn and circulation of a monthly ¢-bulletin to share besi praciice and hi8hlighi rcl¢v2nl obesiiy newy llnd infonn4L¢ion I'u rnain¢#in thc ASO website creatin& 6hgring 8nd SigllPOSlin8 to rcl¢vant n¢ws and events lo supporL carly carcer rcscarLh¢rs IRts) throusb tsur ECR ne ducAlinn And Cllnl¢xl To prtsdu¢¢ and deliver cthieational programmes ift 5UPPOrt of hiBh4fLLality ¢xc¢llen¢¢ in obesity mon4einent and research includirt8 digital programme$ 8uch ai webinars and m¢¢(ings. Reyelrch To lurther rcsearLh into th¢ SiY of obvsity I r) 8UPPOrt funding of rc8carch into obcsity pffveniion and matha8thnetht Sinc¢the CompRny qllDlifle8 Im1 382oftrK ComPnS Aci ztN)b. theStraTept twrtwwteAI otnJium 8j rge conyo rthe CompBniu A¢t 2IThlStrtrgic R¢r•rtoTrS Dira80,RgXNl)RÉWltst2Olj Pa8e 2
ASSOCIATION FOR THE RRPORT OF TIIE TRLISTEES FOR THE YEAR ENDED JO JUNE 21123 IMPACT REPORT In 2022, many ofour opcraiion$ returned to pte-pafykmic acuviiy and we were able to resume in- P¢TS00 cv¢nts. Wiiil8l our foc4 hAs bc¢n on the resumpuon of these 8ervices we have also b¢en gble to conlinue lo supwi our member throu¥h the 4klivery ofonlin¢ ¢ducaitonal programmcs such &8 webinars which pmvide added value and opportllniucs foT Ongoing prof&%8iODal developmeni. During this period we have held hybrid Ipe¥Son and virtual inten)ai Trustee mc¢rings. Much of OUT operational internal communications continuL via digilal mcans to tre eost effecuve delivery of sery1. Profeuioml tnfluLILLlng nd contributing tn otIOlI polley ASO wks. alunbT¥idL rnany ur8&nisatiolls aciuss the UK attd beyot)d infomi ob¢sitypoiicy, promote besi practice And t an advocate for pcoplc liviThg with obcsiry. Wc coll&l>Draie with mony profelOal organisationg in¢111ng Ob¢sity Voice% NICE, EASO, WOF, Th¢ Nutrilion Society. B()MMS, Rt)A and others lo qhaT¢ bcsl pwli¢¢, infonn lIcY and dissetninate leArnin& Developm¢niAI Commynltailng wltll our members nd the wlder ¢ommuAIty ASU New.rle¢ler.' ThL widely regpccttd TnthlY membetshipnewslettuprovides members with a vehicleto sh&re infi)rmalion on naiitsnal and int¢rnJtional obcsity and obcsiiy relattd rcscarch. evenLq, policy and P09Ltion statemcnts, caiional r¢sour¢¢. iooly, jubs and studeDtships. Thc newslclicr is also used Lo ASO activiti and pmgrainme8 ts> ¢nsurc membeTS are fully Tnfomjcd. In this period our opcn rate for the newsleii¢rrongcd from 4Y/tr5 I•A (up frorn 3348•A in the previous y¢aTI Wlth a click throu8h rlltc raiiging from 130A- 680/0 lup from 16-370/0 in thc prcvIo yw). ASO welVrAI.. In May 2023 our Midland$ Netwo kld an obesity symtM)siw 44 dcle8alc$ the event. Wc also held two hybrid events by the Yorkshire hctwork. The firsi (2 November 2022) on P$y¢holo8ir21 aspects ofobcsily had 103 dcl¢gat¢ rc81stsalions. Thc 5c£nnd (14 Jtsnc 2023} on incqualitics in ob¢ty ptice and provigion was aiicnded by 76 p¢rsons {46 virtual and 30 in pcrx)n). Our Easi of England Neiw()rk (klivcrcd a wcbinar Th¢ (k<nelic8 tsf Obcsily.. Prn¢tical Implications for clinical praciice and research at whi¢h therc were 173 lttethdees. The 8nnu¥l me¢Lin8 of the South West network wa5 held on 13th (k.ber 2022 tn ttrson in ci)njunction with Novo Ncbrdi8k- wilh 4iproximately 40 8ttettdces. Our koiland Nernvork held a webinar on whole sysierns approach to obrsity managem¢nt (15th May 2023) and 65 delcgatC5 joined thc onliDC SC6SlOt). An cv¢ni ho%ted by Safcfood. ASO Nl alld ASO 1818nd of Ireland was held on 15th NOVemr 2022 on the topic of stoppin8 obc5ity 5tigm*- & priority for all, 8pproximatcty 40 dclcga attended its person with 80 joiaing vinu8Uy. ASO Cohls.. Thcre w¢rc no national cvcnts by our Centr of obLty tnanagemcni thwing this period However. we are currently workill&i with our COMS lo develop our pro8rattune of work fith. ASO Awards.. In this periLxI wc issued four awar(L%. Thc first thtt< presentrd ai the ASO UK Confercnee on Obesity (UKCOI in Septemb¢r 2022 were: Pa8e 3
ASSOCtATION F THE DY OF OBESITY REPORT OF THE TRUSTEFS FOR THF. VF.AR ENDED 30 JUNE 2023 Preventlon And Trefitment Award The winning title for this awardby Amy Ahcrn w&8 Swim COVID{SWiM-C) Stydy MITr1¢ Thesis Av48rd The winning title for this award by Fri¢4trich Jassil was the impact of combined nutritional-behawourAI tele4coull8elling and supervised exercise intrrven(ion on weighi1085 aDd health (>ut¢om¢s following bariatri¢ surg¢ry (BARI-LIFE8TYLE).' a single-blind, parallel-group. raTMlom1s controlled tiial Be8t Poster Thr best p)sler was awardcd lo Charloiie Ltt for the PToj¢¢4 Development afyl initial evaluOUOD of ) wci8ht manascment pro8rnmme iailored for people with 8¢r10 mcntsl illne58: a non4an¢)mis¢d f¢a8ibility study with qualilative interviews Best Early Career NetY4nrk Pr¢$¢ntotion norence Shccn awarded th¢ best ¢aTIy LIe¢r n¢lw¢)Tk preseThthtion our annu81 ECR meeting on hcr proj¢ct, How children iDterprei and int¢rn8lise publi¢ health rnc&sa8cs tround weighi and healthy uting. A,gO Websiie.. lrt ihe period we hail 22,259 useTS With 36,708 sessions iovolving 82,447 pA8e view%. The thrtt ¢ountrits where ViSLturs ori¥inat¢ arc UK I56Y•l, USA (1610) and Andorra12¥0). Indi4 China and $¢vernl othcr European countries a180 feature ITh Ihe Top 10. Thc Home page is the mth%l vi$i*d pa8e (7,723} followcd by our annllal confcrcTrc# IUKCO pu&yes)- UKCO main landin p88e 4,354 hits and UKCO Progrdmme page 4,3(M) hits. The websile Malisti¢s represent growth though the doia for previou8 years 18 incompl¢t¢ for full ¢orw18. ASO S¢)elal Medio.. l)uring thi4 pcrriod. we havc ¢ontinued i(1 nillintain our rcach arbd grow our engagement t)n ASO SO¢iJLI media. Wc had 326,61M) Twiltcr Impre5SiOth% avcraging 892 impS1On$ per day. Thc avcrnge engagcmcni r8tc ovcr (hi8 pcriod is ID/0 (vs 2.15YD in previuuy y¢arl and total number ot. links ¢hcked is 2,486 (v$ 2,101 in the previo$ yearl. At June 2023, th¢ total numb¢r of Twiticr followers w08 6.042, an av¢r88e 8rowth of 54 followers p¢r rnonth. ASO Mcmberjhlp composltloth Mcmbernhip numbers bave rcmRincd iimilarwith & slight drop in fvll members 319 vs 328 in th¢ previous period And 1 s studcnt m¢mbcr% v8 121 in thc previotL8 period. Student Pknbws 115 Full MeYtd)ers 319 Page 4
ASSOCIATiof4 FOR THE STUDY OF OB£glTY PORT OF THE TRLTSTE FOR THE YEAR ENDED 30 JUNE 21123 Edue4tlon #nd C.Ilnl¢al t)urin8 this peri wcwcre delighted to bc able to resume our in-person annu81 flogship confer¢n. Thc UK Congrc&s on Obesity IUKCOI took place at l.anca5ter Untversity on 7-9 Septrmber 2022. 122 people irttttded UKCO from the 132 who reR15ttred. Eighty-s¢ven dbstracts wrre suknutted ty the ¢onfeTenc£, of which 83 were accepted fw ural xndlor po$ttr presentatio The keynolc prentation by Profowr Jason Gill wa8 delivered on the topic of.. The IMpctance of pl¢". How wh¢r¢ you livc and whue yuu 8randparcnts cam¢ from affew yow m¢tatrK>lt¢ health. "E¥ceUe#i¢o•ferenee4nd4mMsl•ndfop&ftyoJK Ixtsrest When alkcd Thow v&lu#blc did you find LKCO? on a 5ul¢ of 5, the av¢ra8e scorc 8ivcn by respottdetsts was 4.3 out of 5. Th¢ ¢venÉ evaluaLioTh fuuThd that A8. ofresp(ffldet)ts would r¢comm¢nd LCo LO others. lrt the eeountln8 perlod we wttt #180 #ble to dellver twtsWebl1rt: Tltle Dtr AtteTrd¢e$ ObllY and T¢Apirarory disSe 17 Nov¢mbcr 2022 52 Qb&%ity and minoritiscd cthni¢ group ' 8 fjecember 2022 Reieirch r)uring this cOUnting p¢Tiod we d¢liv¢re418 re¥¢arch workshop for ehrly reeT rese4h¢Tr wilh 25 att¢nd¢cs. The workshop whi¢h w5 delivered on O S¢pmbcr 81 IAn¢osL¢r Univcrsity ofow annual con(erenee providcd early carcer rcseaTelicrs with practical advice and.4uppTrrt in developin8 rcscarch programme5 And puhlicaiion. Thc workshop was highly interactive #nd included an oprtUnIty to submii Work. the best of which was uiven #n ttward w)d an OppolMity lo presenL A post eventevaluatson found that IIMY/o of re1wl¢llts strongly that'the event D)y ¢xpeciJ4tions'. "The besl aspect uJ'¢his event was ihe sheer writty OfPr&eIllllo From PPJ ts gronrf Mrilin% andocAdemic cllreer to ind4sty) e4eh ONe.¥erVY0.IprIAgkn•tdts strlte 4pfMrther e0•Wersl¢l wlih other.¥." "Iwould$irongty peeommemdihls th¢lrgrMi worL" In this period wc alsofollowrd up on prtvious rc5carch 8rnnt awards aTbd tiBhtcned up ourprocews for (eedback and reporting on re8cCh grants. PLANS FOR FUTURE PERIODS In th¢ r¢maind¢r of 2023 and into 2024 ASO atms to build on its su¢¢¢ss¢s through thc sUce¢ssl delivery of its agship confcrcncc, more cducational programmes of work including wcbinaTS and llctwo mecting5. to continue to support our ECR network. andto build OD cmbcdditL8 PPIE ASO activitic5. Page 5
SOCIATAON FOR THE STUDY OF OBESITY REPORT E TRUSTELS FOR THE YEAR ENDED 30 JLE 2023 A key aspc¢t of work in 2023 will be the rc5tructurin8 of our Committces and Board of Trustees (o facilitate improved governance procc55es, focus on fund raisin& risk uwiagejnent and the business StragY ofthe organisotion to ensure the charity is able Io grow and thrive. STRUCTURF,. GOVkRNANCE AID MANAGEMENr Cort8tltution "rhc Mpally is rcgistcred charity (Charity Number I10(N$48) and 3 LK ¢ompaoy limited by guarAfttre (Company number47964491. Membership is opeTh io obesiry researcheTS. hcalthcare prof&8ional& clinicians, academies, i¢ntisLq, and qNdent8 who arc wo18 an(Vor swdyin8 in thc fitld ofob¢$ity and othus who have a pArti¢ular interest in tliis ar¢a. Method uf AppolntmeTrt and F.le¢0 of Trn$fecs The managemejil ¢)I'thL chariiy LS th¢ respunsibility of ihe Trustces who are elec and COllOPted under the of the constituiiott. During thi8 thc ASO was managed by 15 clc¢t¢d TTUSt¢¢$, Dr NiL4)la H¢slehurst who was app()inted Lhatr ot) 7 Scptcmber 2022 following the resignation ofprofessor Maria Bry¢ on th¢ same day. The Twst¢¢s, or yy m¢mb¢r uf ASO ean recoEnm¢nd 8 tnJsc for appointmcnt. Thc tcnn of otTJ¢e for'frnst¢cs is three y¢8rs and Tn¢¢c$ may bc re-appointcd for a maximwn of two ¢erms of otrice unless appDint¢d ty Ch8ir. Secretary or I'rc85urer rx>giiion in which casc they may staDd (or ODe wjdtuonal rm as per the MeTN)fkDdum and Arti¢1¢8 of AysoLLatLOn. Pull¢les idtbp¢¢d for the Inductlon &Dd trlnln% of Trnittts A TIiLs¢e¢ trwnin6y manual is availablc for all Trustecs which provides relevant infornwtion about th¢ charity well useful link% ¥nd Advicc on th¢ Nilc of Ihc trLL4'1ce. This is Lylad regularly and was last fonnally reviewed in 2021. In 2022 the followitig new polici were rcvicwcd and adoptcd..- Code ofconduci C.unni¢ts of Iniett81 Equ81ity and Dii'crsity 8&fc¥uardirt8 And Well1n8 OrEnl$atlibTh $¢ry¢lure and dec151Trn making In ¢Jrly 2023 the TNstees undcrtook & review of its skncture 8nd and agrecd to a planned ¢h8ng¢ to facilitate a smallcr Board of TnLgLeeg focusing cxclusivcly on gnvcrnance Jnd probity with dclcgated orKratin8 CommillC&8 t() mana8C the daY-t(aY opcralion¥ of thc orsani8ation supported by the orgwuMtioDs cooted service provider. R¢d Hot Irons. 'fhis will evolve ov¢r 2023 #nd in to 2024. P#y Polley for key mAna%em¢nt llkere are no paid staff, Mll work und¢rtakcD by thc mmItte¢S 2nd Trustres 1$ done so voluntarily. The support ageThLy. Red Hot Irons. 15 contracted to run the operational day-ro4lay activiti¢s and business administiOn. Appll¢atlon and idherence to ibe CILrfty fVr1Ce Code ASO ircognisc good 8overnanLe Is ess¢Trtial to ils cffcctiveness. repulaiioD and credibility. The Board of TrustCC8 regularly review tiViti, policies and prCles to eDsur¢ the ch8rity 1$ delivering ainst its mis510D and charitable objcctlVC8. Wc havc robust me&surcs to tnwre Effective a[ clear uverview ¢)f financial conttK>ls. In early 2023, the b(rd underk>ok a skills audit which tru"gbi'Lgbted some deficiencies in govemanee experience and r&%ultcd plans to improve the or8ansiational strnctUT¢ atvj dccision- makin8 by delegating oper21ional activity to elected Conllnlttces lowing the Board of TrLL4tees to f$ on gOVernatt. Page 6
ASSOCIATIO_N FOR THE STUDY OF OBEsrrY REPORT OF THE TRLISTEFS FOR THE YEAR ENDED 30 JUNE 20 We operate t mbust Lonfli¢(s ofinieregl policy. and all TnJs*es and Committre memkn complete dcclardtions of irtterest etsclh year. Collflitt of iDtrrtsts form & sthnding item on ail comMiteo4rd ogeDd&8. Th¢ Board to continuously improve Jts govcrn3nLe proces5¢5 and is working thrtsugh th¢ aChariL Gov nce Codc to ensure its govemanLe sttULtures adhere to the priticiples of the code at)d recommended practice. Rlsk maagernI Thc Tru5tccs Hnalyse and undertske a Teview of the risks the Cb8rity is exposed to as part of an annu81 b]nes$ planning proce$s and in Accordance with Charity Commissiorb danCe (CC26}, acoring thc risks according likelibood alld ijnpact. The systcms attd &ctions csthblls1 ts) mitigale ih08e risLs are al80 reviewed by Trustr¢s at Ch Board meetiTbg und updatLd and adju5tol UCLordingly. with thc net risk in eaLh area agreed Hi¥h risks c108ely mtsniÈorcd by the Tnree8 are: High level of dependency on too few incomc strcAnts puts ASO at risk of sudden anLVor long-t¢rni 1086 of fuJMling- ¢(Yorts continuc to diycrsify iD¢om¢ strcams 10 iocludc ttM)re TTUSt8 aThd Foundatioll a6 WCII as funding from tn-ph¥meuli¢ ¢ompanies. Potcniial fur a sudden drop in income and the oeed ro dip into a¢cwnulated reserves Thc risk ihal A80 Lould be pcrLtived being uryjuly influen¢ed by 8pons0rslpharm8uti¢aI industry. ASO h46 dopted stringcnl sponsoT5hip & partncrshÉps and cndoTsement policies and ensure$ where possibl¢ thal th¢rc is balance of sp)nsors from a¢ross tliL industry spectnini with no one 8pon50r having significan¢ influLiJce (Jr control. SpoDsor8 arc no¢ pLrniitted hav¥ any fonn of rdi¢orial wntrol or inflhuiLC over thc conw'ni and dcvcli)pmcnl nf new ASO branded maicrials In Carly 202.1, th¢ wJli¢i¢s put Én plac¢ by ASO rcBarding unduc influcncc wcrc tC8ted whcn thc pThluc( Scma¥lutid¢ manufaLtured by NovoNordi8k hit thc news hcadlines. Whilsl ASO c¢)uld clearly demonstra thar fid¥ PTnvid¢d by sh¢ spon¥vr SUPFQrt Tcscarch grants wcrc not inlluenccd in thy way by the sponsor thcrc, n¢verthelLS5. was some backlash from the And public regarding ihc pcrcepiiott of influ¢n¢e. ASO soughi the profc5sional adviee tsf Aqua Cotnmunications Iu wl1 with the tsrujfftiyauibn d¥v¢lop 4 prw $tat¢m¢nt to respoTKI to Dwdia enquiries and I)k to longer tcrnl golution8 for media mwigemcnt and risk mitigation. VoluThlee The ChIlty is heavily rcliant orb the timc, expertise ar energy of its Trullces and other membcrs. Mu¢h of the work of th¢ chJn'ty Is conductrd virbjaily via CTn¥il and tclcconfcrencc and is Uthd¢ttsk on a voluntary b&qis. Page 7
ON FOR THE STUDY OF OBEsrrY REPORT OF THE TRLYSTEVS VOR THE YEAR ENDED 30 JLWF. 2023 rRusTEES & SENIOR MA%.AGEMENT Trustee8 ASO iulwimniltttts Prof Mtria Bryant l¢hair) (reRi8ned 7 ternber 2022) nr Nicola H¢slehurst (choir froll) 7th Septrmber 2022) Dr Nerys Astbwy Professor Rachcl Ilatterham {resi8ned September 20221 KenDeth Clare Prof l-,milic Combct Dr Cjcorgios t)imitriadis Prof Grnham Finlayson (resigned SeTAember 2022) Dr David HvghL% (C'.ompany Se¢r¢tary) Dr Sandrn Ibibor (eleLt¢d tkcember 2022) Sar#h LcllroGq Mr Patrick Me(iit)ley (Trefjsurer) Prof Alex FinAnce, Governance &lld Mejnbership Chair.. Dr Nicola HeslebuTSI Clinical Praclice Obesity Managenwii Chair: Prof Alex Miras Research and Sci¢ntifi¢ Chair: Prof Ernilic Combet COJJ)muDi¢•iioi)s. partherships and netwo Cbait: Dr Kath Robcrts 4 13ank C4)urt Weldon R(TrBd Loughknrough L£t¢s Dr Juli8 Muell¢r Mary O'K Dr Dimi¢rio¥ I'apmargari(is (elected Deccmbcr 2n22) r)r Ilccky Richards (r&si8ned Novernber 2022) r)r Kttth Robcrt4 Dr Dawn Swa01¢ (ele¢ Ik(ber 2022) Rw15tered (Jfflce 4 B&nk Court W¢ldon Ro1 L4)ughborough LL'lLt¢rs1fC LI.: 11 5RF Churlty Restered Number 1100648 BAThkors Uniiy TnL%t bank plc Nine Brindley Pla¢¢ Bimjingljam BI 2HJI Pagc 8
IATION RTHE UDY OF OBFSITY REPORT OF THE TRUSTEES FOR THE YEAR F,NDF.D 30 JUNE 2112 FINANCIAL REVIEW Prlnclple fundlng The prinLipal lunding sourccs for the Charity in 2022r23 as in plOuS yeats wcrr: Voluntary income from the pharniac¢utical inthistry If¢cs for cvcnt sponsorship) Voluntary income from the phonnaccutical industy (io support ethjurional wcbin8rprollllcg) memrSlp and conference Tegi8tration fces The total futtdmg secured in 202212023 £116.640 sligbdy iknvn orl 202112ff22 as we did not secure any joint collaborative programC iDeome im thi8 year And signific4ndy lcss in webinar sporjwrship. c.onference sponsor8hip and ¢xhibiiion. howcvcr, MarklY incrt48cd on the pr¢viousye4r, up by 268% 8$ B rcwlt of the rewrn to in-per50n conference. Prlnelple Expendl¢ure To1 expenditUTC in 202212023 £l(XI,730 which is subswltiIY higher than 2021r2022. The reason for thi5 IS explaioed by the retum to inrn events mosi notsbly our fiagship annual confer¢n¢¢. Key cxp¢nditure llrus were on ihe a&qo¢iation m8M8ementSCnliCeS Provid by Red Hot IronB. the ittThual UKCO cortfercnce Jnd thc provisiun of webinar.SCTViC¢$. In 2022. w¢ also saw a rise ID administrative CO8L8 A&¥1ted with the rapid rise in inflation. A kLy clcmenl of incrr8ycd rxp¢ndiiiire was a resuli of the devclopmLrit and implcrncntaiitsn L)f a new wcb8iie on the Drupal Nine plaifomi providing %igificant sccurity features and improv¢m¢nLs in functiortallty. A rctum to in-pcrsi)n t¢¢C me¢tin8s a150 incr¢&wl administrativc costs. ALYOUtttacy and book.k¢eping costs 8180 rose gignificantly thnuxh this is offsci by.qavin&$ mad¢ iincr VAT rcgisrration. Rueryes Pnllcy AS() hxs nu rLgulaT nt£ed sourc&% ofincorne and the lonB-tcmb funding of the eharity is un¢crt8in. Th¢ ¢harity. bow¢ver, Ilves have flxed ope[Ill8 costs itt tem$ ofthe activitie¥ required to maintain its pr¢scncc and furthcr its chaTltable nbjectives.-S1)c ¢h8riiy's work is plann¢d on¢ y¢8r in a41vanc¢ with finkneial commitsnents madc up lo three ycar5 in advance ort some programmu $u¢h As the annual conferen. The TruSC$ therefore d¥¢id¢d that in ord¢r lo secure the viability of ihc Organi110n beyo1 th¢ immediate futurc, io provide reliablc service athd rcquircd funding over the longer t¢rni, ASO musi b¢ abl¢ to absorb financial 8Ctbacks. It is thcrcfore necewry to sa &sid¢ som¢ ofthe current income a re4ervc wins( fiJNre unc¢Tt4inti¢s. In view of th¢ fJoaDcial n¢edy of the ¢)rgani8atioD. the Trnllees have agreed to m&intsin a TeBery¢ pilicy to Tetain SU1¢1¢nI funds to covu the OP¢rniing cxperbSC¥ ofthc organilon for one year. n)e rcscrvc would cnvcr.. secrctarial expettditure, supporting funds for agreed projects. and other liabilities Such &8 legal expeteS. contra¢ttwl agTe¢ments and othcr mis¢¢llancous cxpcnse5 that are necessary for thc OPCTation of the charity. The Trustees review the reserv policy al 8 Trus¢ rne£ting each yearhcld prior to th¢ AGM to cnyure that.. the policy is adequate for its need in the Coming year reserye level is enou8h to covcr one year operaLing eXnditre take n¢ce&¥ary steps if rescrvc fall4 short of the furmling requirCl. 2) 31 Concern After rnaking appropriate enquiries, the Tnjsiees have o re&wnable expe¢tstiorL that the cljarity has adequate resources to continuc in operatinnol ¢xi8tcncc for the forwe8ble future. For thi8 rcason. thcy Continue 4dopt ihe going concern basis ID prepari08 the fanCIal gtam¢nts. Furthei details regarding th¢ adoption of the 8oin8 concern basjg caft be found ID the £¥ecounting polici. Page 9
OCIATION FOR THE STLDY OF OBESITY REPORT OF THE TRUSTEES FOR THE YEAR F.NDF.D 30 JUNE 21123 Revkw C4bD¢lwxlo The S(Kiety ended the year with net iThcorne of £15,920. 'rhe Charity ¢ontiniw to IM)Id h¢aithy r¢sery¢s of £207332. Howcvcr. 5ponsotskn"p and futsdw8 rcn)ain a sigtsifiwit challenge and cutting furtbu cosL8 will be diffjeuli. With th¢ posi-pandemic Tetwn to ID-PCTSOD meetings and evenLg alon&%ide the risc in inllation c(%ts hav¢, Unsurpri$inY ris¢n 8bwTply r¢sulttng in low¢r Margi at th¢ y¢4r ¢i)d. ASO Lontinue to explore o(her oprtiM1tieS for fvnding programtnes of ¥tÉvity and will be fiJTther explorin¥ grani-making and spon.qor6hip opportuniiie% during 2023r2024. Statcment of TSlee Re5P01151bllltie$ The Trustees arc responsible for preparing the Truste, re]y)rt and the finoThcial Ststrments sn acrdnCe with appliGdble lyw and Utii(J Kid0 Acc(suniing S¢audArds (Unitrd Kin8doth GeneiAJly Accepied AccouDiing Practice). Company law requires th¢ TNsiees 10 prcparc rjnancial 4latemcnts for cach financial year. Undcr company law the Tru¥te#s musl llot approvc the faTh¢181 stat¢m¢nts Unl they are saiisfied thai th¢y giv¢ a Inj¢ 8nd fair view olthe 8tstc of aifairs ofihe Coinpany thnd of LL8 incoming resour$ aThd appliLalion of re&ourccs. including its inci>me and ¢xpenditur4 for that period. In preparin8 th¢s¢ fLnon¢ial stamcnts. th¢ Trusttt$ 8rc required w.. selecl sui¢&ble accounting polici(s and then pIY thcm consistenily. ot>scrve thc m¥tho¢Js atKI principles of the Chariiies SORP {FRS1021.' make ju(IKemcnts' arml aLcounlin8 Cstirnatcs that arc reési)nable prud¢nl', stale whether applLLahle UK A¢¢ounling St8ndord% {FRS102} have ljeen followcd subj1 to any rn4rial dcparturcs disclosed and cxplasned in the financiAI statcmcnts; prepaw the finan¢io18th¢ments on thc going conccm basis Unl it is appropria to presume that th¢ charity wiu conuDue irt busintts. ThL Trnytces ar¢ responsible for krepin¥ adequa accoutkiing records thai are suificient show and ¢xplain the ¢hArity'5 transacti(Trn8 and disclose with reay)nablc a¢cuTaCy ai any um¢ th¢ financial position of the Charity and ¢nable them to ensure that the financial stalcmenL8 comply with the Chtrilyc% Act 2011. They Are alw resp)nsiblc for 8afLuuardin¥ the assels of the charity and heDrx for tsking reuonable steps for th¢ prevention and d¢tection of fixud artd oihcr irr¢¥ulatiiies. IMytlo8llTe nf Informatlon to Independent scrutlnttr Ea¢h olth¢ p¥rsvns whv ar¥ Trwit¥¥s al th¢ limc when this Truses' report is approved has confirn)ed thaL' so far &s ihAt TNSILY is aware, there 18 no rclcvani inform&ti(m of whieh the charity'g accountant and inthpendent exominer are unaware. and that Truytee has taken all thc slep5 that ought to hav¢ been taken as a Trwlee in order to be aware of any relevant infurmalion and to establA8h that the charily's¥countants ar¢ 4war¢ ofthai infomuuon. This report h&$ been prepared in accordance with the 5PECLai provisions of Part 15 of the Companies Aci 2(M)6 Jtlatin to SDUII companias. 26.1.101.&ftl..... AppTovcd by order of th¢ ly)ard of tt on ........ al S1Cd on its behalf by.. Dr Nicola Heslehutst Chair of the Board of Tnu**e Page 10
INDE NDFTr4T EXAMINER. PORT TO THE TRUSTEIS OF A&SOCIATI N FOR THE STUDY OF O E.8rrY Independent cxaminees report to the truste of A&stsci4tion for the Ststdy •f Oboslty ('the CompaY') I report to the charity ttustees on my examirwtion of the aLwunts of thc Company for th¢ year cThJcd 30 June 2023. Re5ponsibilltlts #lld of report As Lharity's InletS of the Cumpany {aDd also its dIrecr8 forthe PUTr#)8ts of c4)mpany lawl you rcsponssblc for the preparation of th¢ ac¢ouDts in accordance with the requirements of the Companies Act 2006 (the 2(K>6 ACV). Haying 8ati$fi¢d myself that th¢ accounts of thc Company are not requirtd kn bc audited under Part 16 of the 2006 Act Dd are eligible for independent examination, I report in r&spt of my examination of your d)aT]S accounts as c#mcJ out under St¢tion 145 of the Cbariiies Act 2011 {Ibe 2011 ACV). In earrying out my cx&ninaiiots I hav¢ followed the Dir¢¢tiotss giveu by the Cbarity ConbJlli5sion under Se¢uon 145(5) (b) of tbe 2011 Act. Independtnt ex•mloeWs st*tsment I havc Completed my txhmination. I confimi that no matt¢rs have come to my attention in wnncction with the ¢XSLmiThation giving me causc to b¢licve.' accounting r¢cords were not kcpl in respect of the Cornpony &9 required by Scction 386 of the 2006 Ac¢ OT th¢ a¢Loutsts du not accord with those records. ur th¢ &ccounLs do not comply with thc accounting re4uirements of Section 396 of the 2¢K)6 A¢t other than uny requirement that the accounts give a truc and fair view wlu.ch 15 not a matter considered pari of a independcnt cxaminarion: or thc aLC4)unLs hav¥ not beth preparcd in accordance with th¢ method8 and prit)cipl&s of the Slatcmeni of Rc¢ommendLd Practice for g¢¢ouncing and rLP)rting by cnI1&1 lapplicablc to charit1¢5 pr¢paring thLir a¢¢ounL4 in accordance with the Firtort¢ial R¢rtIng Swthrd opplicablc in the UK and Rcpublic of Ircland IFRS 102)). I hAvc no concerns and havc come tten)ss no oth¢r mattcrs in Lonne£iion with th¢ ¢Xdmination to which atlcntion ¥hould be drawn in thi8 report in ordcr to cnablc a prop¢rundcr5Tanding ufth¢ aOUnts bc rcachcd. Mr J#son Oram FCCA Trtsscx AIL'I L 4 Bank Court W¢ldon Ilow LouBhborou8b Leicestersbire LEI15RF Dale.. Pagell
ASSOCIATIOFI FOR THE STLTDY OF OBES MENT OF FINANCIAL ACTIVITIFS co RATtNG AN IN OME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2023 2023 Totsl fun& 2022 Total nds L.nr¢slri¢ted Rcstricted fund funds Not¢s INCOME AND ENDOWMENTS FROM Donations and le8a¢i¢s 10 10 25.018 Ch•rli•ble actlvltlel Policy and education 130 786 Total 116650 116650 EXPENDITIIRE ON Ch*rit%ble actlvltles Policy and ¢duL4tion NET INC.OMF,I(EXPLNDITI.'kE) 18.920 (3,(#)J} 15.920 129,932 RECONCILIATION OF FUYDS Tutal funds bri)uuhi IuEWArd 152262 39,150 191,412 61.480 TO'I'AL FUYDS CARRIF.D FORWARD 171182 207 332 191412 Th¢ noies foTm tof these finaDciai sraternents Page 12
A&SOCIATION FOR THE STUDY OF OBFSITY ISTERED Tr4UMBER: 04796449 HEE 30 JUNE 2(b23 2023 Total funds 2022 Tola] tund% L,]Cted Restricted fid fi]nds FIXTr D ASSETS Tangible assets 155 155 252 CURRENT ASSET. ncbtor Cash at batbk 12 13 136.139 148 020 180 121 238 576 220.727 58.455 279.182 284.159 CREDITORS AmounLS fdlling due within ycar 14 (49,7()) {22,305) (71(KJ51 (92,999) NEI, CURRKNT ASSETS 171027 36.150 207 177 T()TAL A*¥SF.TS LE&S CURRENT LIABILITIF.S 171.182 36.150 207J J2 191.412 IYE'I. A&%bTS 171 182 207 332 191.412 15 Ilni&¥triLled Rcstiictcd fuhdg 171,182 152,262 TOTAL FUNDS 207 332 191412 Th¢ tn]8tC¢8' Staiements required by Settioll 476 are shown on the followin8 pa8e, which fornis part of thii Balance Sh¢et. F.I IDr Nicola Flcslehur5t- Tntstee Patrkck Mcginlcy- Tru5tc Appri)ved by the Bo2rd on 2L11012oL3 The note5 forrtk part of these fiTLanciai st#tcmcT Page 13
ASSOCIATION F E STUDY OF OBF.SITY REGISTERED flUMBE. 04796449 CE SHEE The ¢haritable COMpY is cntitled to ¢XWWion frorn audit und¢r S¢¢lion 477 of the Companics Act 2tKJ6 for the year ended 30 June 2023. The members hav¢ not required the company IA)thin &n audit of its finat)Cihl sts*men¢s for the y¢ar ondcd 30 Jullc 2023 in ac£ordartce with Section 476 of the CompADies Act 2. Thc tru8tecs ucknowl¢dgc their re8pots%ibilitie5 (or la) eDsuriDg that the chariiable C£stllpany k¢¢ps accounting record5 thDt comply with Sxtion$ 386 alld 387 of thc Companie% Act 2006 aDd pty'paring fJnan¢ial statements wbich give a true and fair vi¢w of the sthle of affairs of the charitablc ¢ompany as at the end of each financia] year and of its Surp1 or dcficii for eaeh financial year in 8cwrd&nce the requircmcnts of Sections 394 and 395 and which otherwise comply with the requiremeDL8 of thc Compani&8 Act 2006 re1ing to tinnncial s¢atcmenL% so far as applicable the £haTitsble compally. {bl Thcse finaneial statemcnt5 h&vc been ppared ID hccordaD¢¢ with the pwyisiolls applicable to charitable compw)ies $ubjeLt tu the STnall cornp8lli¢$ regimc. The financial Nlatements were approved by the Bowd of TnLStees and thOrISed for issu¢ on 2&/inl.20L... ond w¢r¢ signed on its bEILalf by.. Dr NiL(Trla Ilcslchurst- Tnytee Patrick Mcginley- Trusk The not&% fornj part of these finaJKial statements Page 14
SOCL4TIO.N FOR THF. UDY OF OBESITY OTLS TO THE AL STATEMEN FOR THE YEAR ENDED 30 JL74E 2023 GENERAL INFORMATION AslatIOn for the stsy of Obesity is a Private Charitable Company Limited by Guaran4 registered in F.ngland and Wales. The ¢haTitls r¢gistered office and prin¢ipal p]c of busill CaD bc found in the Trustees ReN)rL Th¢ financial Sements gr¢ prtea in stsrling whith is the functionaE currcncy of the ¢h8rity rounded to the nearesi £. Thc Significant accounting policies applied in the weprlOtt of these fJrwi¢ial staments are set out below. policies ve been corL8iq¢ntly applicd to all ye4T5 presented unless otherwise stated. The financial stairni¢nts Coveribc Tndividuaj entity. Th¢ ¢ntity a)nsiitutes a public b¢n¢fJl entity dcfmed by FRSIO2. There are no matttiaj unc¢rtainiies with goin8 ¢oii¢¢nL ACCOUNTING POLICIES B81s of preparlng the flnanelal itiernents Tli# finanLial sULtcments of ihc Lharitable cnmpany. which is a public benefit ¢ntity under FR8 lJ2, have bEcn prepllr¢d in accordancr with Ihe Lharilies SORP (I.'RS 1021 'AccounlinbT and Rwning by Charili¢s: slMent f R¢commcnd¢d Practicc Bpplithlc to rhanties preparin¥ Ihcir v¢uunts in accord)ce with thc binan¢ial Repthrfirtg Standard applicable in ihe UK and Republic of Ireland IFRS 102) (cffcLtive l January 1019),, Fin8nciAI Reportlnb Stand8rd 102 The Finatlcial Reporting Stsrtdard applicablc in the UK and R¢public of Ircland, aiid the Compatiics Act 2006. Thc fancIal Ststrll)cnLS hav¢ b¢ prqmred under the hisiurical c4)81 cotsvenLi<)n. The ¢harithbl¢ compmy taken advantage of the followin8 di$closur¢ exemptions in preparing Lhege finAnci41 Sthlcrncnts, as pemitted by PRS 102 Tr FÉnancial Reporting Sthndfird applicable in the IJK and R¢public of IrelaTKI': the requir¢ments of Scction 7 Sthmcnt of Cash Flows. Ineome recognldon All incomc is rcc4)8tLised in thc SthkmcDt of Financial Aciivities ottce th¢ cbarity has ¢ntidement to the funds, it 18 PTob&ble that the itse4)mc will bc Tcceived and the w01 c4D be D)e&sur¢d reliAbly. For spoL4orship to b¢ re¢ogwsed thc charity wtll knave been notified of the #mounts aud the Scement dale in writing. If ther¢ are conditions AttAch¢d to the sponsorship and thi5 requires a l¢vcl of performancc before ¢Diillemeni ¢an be ¢A)¢ained then in¢om¢ is defetred until those coNliiions are fully met or thc fulfilmeni of rhoq condition5 15 Wlthin the conlrol of the ¢hariiy and il is probable that they will be fulfillcd. SubqcripLion ar¢ r¢rogniscd over thc pcriod In whi¢h they relatc to on a slrai8bt line basi Conferen fees gre recognised when the event tak&8 placcs and sny re¢civrAJ in advancc are deferred witil the event takes place. at which point they arc recolSe &q income. DotiOnS atr accounted for wh¢n the Charity becomes le88lly entitled tha)) and they can reasonabty be MsUred in finaneiai ternu. Interut ree¢SvAhle Inre5t on funds held on derA)Sii is included whcn receivabl¢ and ihc amount can be mwured reliably by the charity,. this is nornially upon notification of the inrErest paid or payablc by the Bank. Page 15
OCIATION F THE STUDY OF NOTES TO THE FINANCIAL FOR THE YE.4R ENDED 30 JUNE 2&13 ACCOL.NTI_NG POLICtFS Expenditure re¢ognltlo Liabiliues are rce4)gnis¢d as expenditure &s %x)n as thcre is 8 legal or construbtive obligation LumTDitting the charity io that expenditur¢, li is probable that 3 tr•]tsfer of eeonomi¢ b¢n¢fits will bc Kquired in settlejntnt and the amount of the obligatiott can trK Tne&4ur¢d reliably. Expcnditur¢ is accounted for on an accrual% basis attd has b¢¢D ¢l&%%ilicd under hea¢lirtgs aggregate all c(k8t relatrd io the cegory. Where costs cannot bc dire¢dy attributed to particular headitLgS they have been aiiocated to 8CtLVLties on Fd basis collsi$wit with the of r¢sow¢&q. Govrninee and support cthstl Support LN)Sts are ihosc that assi%t the work of the charity bui do T1 dir¢¢tly represent chJrirablc activitiu an inGludr offiec Losts, govrrngnce costs. administraiivc paymll costs. They are incurrcd diirctly ID suppoi1 tsf cxpenditurc on the objccls of th¢ ¢h¥rity. Where SL2PPOrt costs cannut bc dircctly 8ttributcd to PArtieul#r h¢adiii&% they have been allo¢ad cost of raissDg fiu)ds expeDdibJr¢ ¢)ll charithblc tiNliC$ on a 18 Consis1 with usc of the reS(4Arc. T#xaLh)n Th¢ ¥harity is excmpi fn)m c¢Jrporation w ort its chAritable A1VIti%. The Lharity is an exemp¢ Charity within th¢ meaning of*hUle 3 of the Chariiie8 Act 201 l and 18 cansidered to pa&% Ihe tG¥t$ grt thut in Para¥Taph I Schedule 6 Finan Aci 2010 and thereforc it m¢¢ts the definition of a chELrithlTrlc compAny for UK corporaiion w PUryMXS. Fund a¢covnilng ti¢ne[ fur& Brc unre¥trict¢d (unds whieh ar¢ av8ilablc for 81 thc discretion ofthc trusfccs in fvrth¢rance of the gcncral ohj¢ciivcs of the ¢twity and which hAYc not bccn (l18ad for other purwsei. DesiBn&led fijnds comprise unrestricicd funds that h&v¢ IK¢n set &sidc by the tnlst¢ for particular puwses. Th¢ aim wid of each duigthaied fiJnd 15 sei oui in thc not&4 IhL fJnan¢ial 8iaiLinents. RLsiricted fund8 are funds which &Lre IK. uKd in accordance with Specifie rcsiriclions im• by donor8 or which have been rai¢Ld by the charity for particular puws¢& Thc co81 of r8isin8 and admini8¢ei"ing such funds >Jr¢ ¢h4rged 8gainsL thc $p¢¢ifi¢ fund.-fhe aim and use of each re8trictcd fund is fjui in ihc Th0$ kn ihc finarl81 $taiem¢nts. sUbrIptiO And S0$r$1p ftceived for the puryx>ses of th¢ ¢hArity arc includcd as unrestrctcd nds. Donation5 foT activities rc5tricicd by th¢ wishes of the donor are tskea IL) r¢8triCted fund5 whcr¢ the8C wishes Ic&T8lly billdin8 on th¢ (ru818. CompAIIy 8IAtu$ lkne charity is a ¢oJnpaDy limited by guaranie& The D]embus of the c4xnpany are the trustees named on page 8. In th¥ ev¢n( of the ¢hArity being wound up, the liability in re4)ect of thc guarantee 18 limiied to £1 pcr memb of thc Chwity. Debtors Tradc and Dther deb(or5 are rQgnised at thc scttlclntht amount thie after any trade discount offered. Prep8yments are valLd the amouni pftpaid aflLYtsktng a(nI of #ny tradc discounts duc. Cash at bank and ID C.&%h al bank and cash hand ill¢luts cash aDd short term h1Y liquid investments with a short rnaturtty of thr¢¢ n)ornths or les5 from thc date of acquisition or openiE)g of the de)sIt or similar accounL P&gc 16
IATION FOR THE OF OBEsrrY liOTES TO THE 'ANCIAL STATEMEN FOR THE YEAR ENT)ED 311 JUNE 2013 ACCOUNTING POLICIES CdItOrS ttd proviBiOnS .rcditOT4 and provisions are recogni5ed whcre th¢ Clwity has a present oblig8iAon ttsuking from a past ev¢nt that will probably gUIl in the transfer of filnds to 8 third party and the 2mUWlt due to settle the obligation can be me85urcd or 4stitnod rcliably. Creditors and provisions arc nonallY rccogniscd at their settlement a{)Unt after ullowillg for any trade d]QU th. INCOMV. FROM CHARITABLE ACYIVITIES 2023 2022 A¢tiviry Policy and cducation Policy and cducatson M¢mber8hip qubscriptions Confer¢i)¢c S)n80T$hIp Annual LonferenLe rc¥istration Fces Wcbinar sw)Th4orship 23,064 45,525 22,880 24.167 Policy Jmd educauott Poli¢y and ¢(tucatiOtt 27.223 2,99 130 7U6 CHAHI'fABLE ACTlVtTI&S C.OSTS Direct CosLS (see notc 5) Support co$ts18ec now. 61 To&lA PIllY cducation DIRF.CT COSTS OF CHARrrABLF. ACTIVITIES 2023 2022 C¢nlrcy for obesity manlgemcnt proje£1 work CoofciEnc¢ expenditurwUKCO Digitsl cducalion pro8rammes (webitws, rwthRsts eic) Policy and T¢pr¢s¢n¢atiuft Jt)int ¢ollaiN)ra¢ivL project cxpendiwre Awards ciiyn15 and awards Rc5¢ar¢h eXndItUre 11,715 44,890 4,520 2,156 3,100 9,671 (5.046) 3,718 500 50 616 Page 17
N FOR T11 STUDY OF OBESITY NOTE AfiCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 SUPPORT C(XSTS Governancc costs Totsls Policy and cducauon 33 Supp<)rt 8t$ in¢luded in thc above, are as follows.. Other 2023 Policy and education 2022 Totsl a¢tivitie8 Twst¢¢¥ me¢ting costs TnL8t¢¢8' exn$t& IngufAttLe Office cost8- IM)Stage. $lationery. 8tornge G¢nLral ¢xp¢n8 Sub$iripu<S Communi¢diion Losts- social rnCdq. newylrlkr¥, websi¢e char8C Bank Lhar¥¢s A5cIatiOn mBn88cmcnt C08ts {Sccrctariat 3,336 3,923 255 40 35 1,020 2.041 204 6,B76 1208 1.408 595 9,407 518 Membership Managent (Rne Civicnn databasc) Dcprcciation of tartgiblc fix¢d 38sers 7.010 97 6,138 97 GovernHn¢e ¢oxts 2023 Policy 2022 Total activities educ&tion Int¢rnal govem8nc¢ A¢countat)cy and book-ktqyirtg e(Trsts 600 Page 18
ASSOCiATIO FOR THE STUDY OF OBEsrrY NOTES TO THE CIAL TAT FOR THE YEAR ENDED 30 JUNE 2023 NET INCOMFJ(EXPENDrruRE) Durin8 the pviO year the charily reBistrred VAT. dlle to pre registration Vat being claimed some exp¢ndiiuf¢ ID 2022 is1&ss than ¢xpccted. TRUSTEES, REMUNERATION AND BENEFITS No trustee or other per40n rela*d to the charity bad any pet80Dal ititerest in any contract or transaciion erttrred it)to by the charity during the year. Thc tni8tC¢8 were noi paid or received any otheT benefits from the charity in th¢ yw. Trte¢l, expense8 2023 21)22 'rru5tec8' ¢XP¢t18¢S NumbcT of tS who w¢r¢ piid exp in the year IS12022- 10>. The nature of the cxpenses Bre travel and subsiBience cosr& FKES EXAMINATIOY OF I'HE ACCUUhTS Indcpcndent ex8min¢es fccs for reporting IMJ the ac¢ounts £3.070 {2022 £1,59)) ()thcr fees paid to th¢ examiner £DiI (2022 £011) Pte re8istrnti¢)n Vat h&s been rcclaimed of £nil12022 £396). "rAXATION As 8 charity. the ASsOctiON For The SDJdy Of Obe8tty 1$ cxcmpt from tsx on incomc and gains fAtlin8 within 5rL1iL)n 46fi to 493 Lurpuration Tax Ari 2010 and s¢elhon 256 of the Tsxauon of Chargeablc Gain5 Act 1992 to the cxtcnt thbt these are Applied to its ehtritabl¢ activities. No charges have #ri durin8 thc yw in t¢ charity. Page 19
OCIATION F sruDY OF OBLSITY NOTES TO STATETs FOR THE YEAR E.YDED 30 JtThE 2(b23 ii. TANGIBLE FIXED ASSETS Compu officc equipment COST At l July 2022 Jnd 30 Junc 2023 349 DF,PRECIATION At l Jiily 2022 ChaTg¢ for year 97 97 At 30 June 2023 NET ROOK VALUE At 30 June 2023 155 At.10 June 2022 252 12. DF.BTORS: AMnUN'fs FALLING DUE WITHIN ONE YEAR 2023 2022 c.haritable iome due VAT Pr¢pnymcnts artd Ind incomc 25.615 104,697 17.X12 136 139 ij. CASH AT BANK 2023 Total funds 2022 Total R¢swicted fijnd General fund Cash on deposit 18n 121 23¥ 576 14¥ 020 ISO 121 148020 Page 20
IA N FOR THE STLDY OF OBKS -YOTE FINANCIAL STATEMENT FOR THF, YEAR ENDED 30 2023 14. CREDrroRS: AMOL74TS FALLING DUE WITHIN ONE YEAR 2023 2022 T¢e CTedTIots VAI. Dcfcrred income Accrued expenses 7.101 2JlO 35,689 3.060 13,615 Dofcrred Intome Deferred iTkDm¢ CQMPTIW o¢fvat)ce atmual rncmbcrsbip fe¢s a year frnm thc dAtr paid. 2023 2022 Balan¢¢ as at l July 2022 Amauni rL,IcasLd io ineomc wned from charithle 8Ctivitie8 Amount deferred in yc 13,615 (13,615) lJ,076 {1.1,706) Balance a5 ai 30 June 2023 Is. MOVEMENT TN FUNDS movement in funds Ai 3016123 At Inn2 UJhreJtAeted fundj CN¢nrrJ fund 152.262 18.920 171.182 Rcstrl¢ted funds Extcmally fundcd research EASO & 90TEN educ41ion 15,750 15.750 'IOI'AL FLNDS 191412 207 Page21
ASSOCIATION F R THE STLTDY OF O ESTrY NOTES TO THE FINANCAAL STATEMENTS FOR THE YEAR F.YDED 30 JUNE 2023 Is. MOVF.MKNT IN FUNDS Net movement in fiJn&%. included in th¢ above are &$ follo Incoming r¢sources Rc50urccs expendcd Movement ITh funds Uknrtstrlcted General fund 116,650 (97,730} 18,920 Rutrltted funds EASO & 90TEN educ&ti¢)n (3.(Ml)) 13,(MM)I TOI'AL FUNDS 116.650 100.730 Cowporallvei Cor mowtm¢Tht i• fundi N'ct movemeni in f8 Ai 3016122 At Inlli Unre5trfcled fyTrdi cncral fiind 44,847 107,415 152.262 R¢strtct¢d funds I,;xternilly lunded EA80 & 90TfN edwation 16,633 (883) 15,750 TOTAL FUYDS 129 932 191412 Comparitive nct movemen¢ in fun( included in th¢ above art as followx: Inwming Resources Mov¢ment sources cxpcnd¢d in funds Unr¢Jtrl¢t¢d tund8 Gejwal lund 130,804 (23,389} 107,415 Restricted fund Exlcrnally funded rcscarch EA80 & 90TF.N cducation (883) 188.1) TOTAL FifNDS 25 872) 1299J2 The UDrestricted fimds reprrsellts the frcc funds of the clwity which are not desigThated for particularpurtM& Page 22
ASSOCIATION FOR THE sfLTDV OF OBESITY OTES TO THE CIAL STATEMENT6 FOR THE YEAR ENDED O JUNE 2023 15. MOVEMENT IN FUNDS EKt¥mal]y funded res¢4r¢h - This 15 funding which allow5 the Charity to award grants to $upport re5¢8rcb into obesity that is fund¢d by extrrnal TGsour¢e$. EASO and "rN (a healthcarc specialisi) - futsdll h&$ bc¢n Twxived lo create A ncw online resource hub for h¢alth¢arc professionals workin8 in obesity and wel1 m8DagetneDL 16. RELATFD PARTY DISCLOSURFS There wu¢ no r¢lated party traDsactions for the year ended 30 Jun¢ 2023. 17. ULTIMATF. C(JNI'ROLLING PARTY Th¢ chariry is under the eontrol of its members. Page 23
AS OCIATION FOR THE Y OTr OBESITY DETAItED STATEMENT NANCLIL ACTIVITI FOR THE YEAR ENIJED JO JUNE 2023 2023 2022 INCUME AND ENDOWMENIE Donmtlons #thd ItgAciu tknTMtions Grants 10 18 10 25.018 Chxrltsble sctlvltles membehip %ubscripuoTrs Conference srA)nsorship At)nual conference rc8istrnuTrn fee4 Webinur 4n50T8hIp 23,064 45,525 27,223 22,880 24,167 2,998 130786 Tot*1 Ineomlnki rtMure¢$ 116,650 155.804 XPENDITURE Ch•rltgble actlvltle8 Centrc&' for obesily mJLnag¢ment project work Conferenee eXp¢ndirUruKCO Digital eduL¥IIOll programmes {w¢bino P(MILthsts ¢t¢) Poli¢y and rcprG8cntAtion Joint collatratiVe projwl expendtture AwardN Grants and awards Re&¢drch vxpcnditurc 8,715 44,890 3.100 9,671 4.520 2,156 3,(K)O 500 56 616 (5,0461 3,718 64,453 1.1,043 Suppthrt etssts Other Trnstee8 niceting co$ts Trnstees, cxpcDsc5 Insurance Office cost- postagq Sthtionery> S(ofdBe Cieneral ¢xpLnses Subscriptions CommiiniLation cO- social rnedi4 ncw8leii¢f4, w¢b8LiC charg Bank ¢har&F¢ As.&Clat1oll rnanageDnt costs (Secretarilt fee4) Carried forward 3.336 3,923 255 2,041 204 34 35 1,020 6.876 1.208 9,407 26,IIN) 1,408 595 518 4,800 This pa8e docs not fo part of the stal0ry fiDAn¢ial sthtments Pa8c 24
SSOCIATION FOR THE S DETAILED STATEMENT NANCIAL AcrivrrIES FOR THE YKAR ENDED 30 JUNK 2023 2023 2022 Otber BrouBht fonvard Meinbership maaagernent (inc Civicrni datAbas¢) D¢pr¢ci&tion 26,100 4.800 7,010 97 6,138 97 33,207 11.035 Govern4nce costs Intem#l ¥ovemancc AccountarKy al book-keepiD8 COSt$ 600 Tomi r¢sources expeoded Net Inenme 129 932 This page does not form part of th¢ slaiutory fwncial stst¢m¢nts Pag¢ 25
REGISTERED COMPLP4Y NUMBER: 114796449 (England and W&l¢8) REGISTERED CHARITY 11mBE. 1100648 RT 'rEES AND LNAUDITED FINANCIAI. STATEME F()R'I'HE Y£AR ENDED30JUNE 2023 Tl RTHE Essex Abel accountants . business advisors
ASSOCIATION FOR THE TLI>Y OF OBESITY coKrF. 'TS OF THE ANCIAL STATEMENYS FOR THE YEAR ENDED 311 JUNE 2023 Rtport of tbe Trnitee5 i to 10 IDdep¢ndcnt ExamIneI Report Stslement Df ntIll AellvStl 12 Blgnce Sheet 13 14 Noies t• the FlnADclg1 Statements 15 to 23 Detalled Siatement of Flnanelal Aetlvltlei 24 to 25
IATION FOR THE sfuDY OF OBFSITY REPORT OF THE TRUST FOR THE YEAR F.NDED 30 NE 2023 Th¢ Trustees, whv are a]80 director5 of the eharity for the purp)scs of th¢ Companies Act 21YJ6, prcscnt thcir annual dittbwrs. report with Ihe financial SLgtemeThts of the charity for the ye4r endc4130 Junc 2023. The report is prepared (o ensure that thtt trustrcs al&Tr rneet thc rcquir¢m¢nts for a dbreciots, rep and accounts for Companie5 ALI pUTse. Th¢ fnCial SeMents have bc¢n prcparcd ill e0rdance with the 8cu)untiog policie$ get oui in tte5 to thc accounts and coinply thc charityls gov¢rning d{UMenT And A¢countiDg and RepDrtin8 by Chariti¢s.' Statththent of ReLvmmcnded PrJciice applicable to chariiies prepArinu their accounts itt accordance with the Finan¢iAI Reporting Standard applicable IJJ the UKand Rcpllblic ot"Ireland (FRS 102). ABOUT A.80 The Ass(Kiatiorh for the Study of 0$lty WL8 fouThled in 1967 aDd since bccorne the L.8 foremosl charitsble orgmniliation dedited to the undcNandin& pr¢veDtion ar trcalm1 of obcsity. ASO MIs81on The ASO aims tv d¢v¢lop Sln undcr5tartding ofob¢siry throu8h the pursuit of ¢xcellcnce in resech aTrJ cducation. the faLilith¢ion of contaL(bcNe¢n individuals ¥nd organiyaiion8, and the promoiion of aclinn ¢0 PT¢v¢nt and LTcal obe8ity. ASO Objectiv The promotion of profL8ionl awa$ of otsity and its impa¢t on h¢alth EduLJle and di54cminaic recenl rcscarch oth the ¢8LL8es, consequenc. trc4lrnenL and rrevention of obesity PrioriLise obcsity and pn)vide opinion Icadrnhip in th¢ UK EnhCc unders¢andin8 of thc prevention and IrraimcnL of obcsity throughout the UK Imprvvc th¢ quality of 0sIty cducaiion thTou¥hout the UK F.orJ3c link$ b¢lwccn individu81s ond Orghnisaiivns concerned with thc sbjdy of obesity throughout thc UK 8uptx>rt the role of pati¢nt aDd public involv¢m¢nt in obcsity research ConneLI aetive rese8r¢h¢rB and prdctitioners from div¢rs¢ di5ciplincs who contribuo to the d¢v¢lopment of a UK pLr¥pectivc on ob¢ty. Pmvidc appropriaie input on the UK perspectrye af a Europtstt &nd intczn4tiODal level throu8h EASO the WL)rld ObLsity Feder2ti0Th. ThL ASO 1$ affilialed to thc Europ¢8n AwLiaiion for the Swdy of ObcSLly {EASO) and the World Obc8lty Federalion IWOFI aAd orBani%ed th¢ inausural lrtlemaiionoj Congrcss on Ob¢sity, ]d LD lA)ndon in 1974. ASO the foundin body of the hi¥hly re5wttd Int¢rnational Journal of Ob¢sity. Th¢ AS() is al80 a membcr of the Obesiiy H1th Alliance (OHA). a coalition of ov¢r 30 ¢hariLie8. medical royil collcges gnd campaign groups who h&v¢ joined together to fiBbi obcsity. Page I
ATION FOR THE OF OBES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2023 2O22ll(J23 BUSINESS PRJORITIFS The Trus1ee5 present their4tUal report together with the fiuaDcia] statennts of the Conipany for the yw l July 2022- 30 June 2a23. The Annu81 Report s¢tv¢s th¢ purp05C5 ofboth a'fr1LtS. Port artd 4 DireCT$, report under comwdny law. The Truslec5 confm that the Athnual Rewrt and FinaThcial Sthiements of the charitable tompany comply with the currenL Statutory requirements, the requir¢mcnts of the ¢tLaritable cornpanys goven)ing document and the provisions of the sm¢t of Rceornmendcd Prn¢iic¢ {SORP) applicable lo chari¢i¢$ pr¢p2rin8 theiT accounts in acLord8nce with Lhe Financial Rcporting Sthndard applicable in the UK and Republic of Irelatld IFRS102) {effeciive l January 20191. The Trustee5 have complicd with thc duty in part 15¢rtion 4 of thc Charitics Act 2011 to have due re8ard to public h¢n¢fit guidance publi.%hed by the Chariry Conuni1On. A derailed report of the acliviiies underrAken atsd achievemeN5 by tht Clurity to furth¢r its ¢hari¢able PUTPOS¢S forthe public betsefit 15 8iVCD bclow . The b$10¢8$ prioritiu for the organisation in thisycarare thhanscd. Pr•f¢%$lonal To aci as udvocates for p¢opl¢ with Dbesity To providc opportuThirie8 for members (including UK Congress on Obesity and grants) To pronioi¢ furthcr the study of obesity aThJ it8 managcmcnt To roise awArenLSS of and suppon our C.¥ntres of (knily Ma[eMen1 (COMs} w highlight clinic&1 And servi¢¢ delivery examples of excellen¢¢ delivering ob&qity martent Devtlopmentl .1 o cnsuTC prod11)nn and circulation of a monthly ¢-bulletin to share besi praciice and hi8hlighi rcl¢v2nl obesiiy newy llnd infonn4L¢ion I'u rnain¢#in thc ASO website creatin& 6hgring 8nd SigllPOSlin8 to rcl¢vant n¢ws and events lo supporL carly carcer rcscarLh¢rs IRts) throusb tsur ECR ne ducAlinn And Cllnl¢xl To prtsdu¢¢ and deliver cthieational programmes ift 5UPPOrt of hiBh4fLLality ¢xc¢llen¢¢ in obesity mon4einent and research includirt8 digital programme$ 8uch ai webinars and m¢¢(ings. Reyelrch To lurther rcsearLh into th¢ SiY of obvsity I r) 8UPPOrt funding of rc8carch into obcsity pffveniion and matha8thnetht Sinc¢the CompRny qllDlifle8 Im1 382oftrK ComPnS Aci ztN)b. theStraTept twrtwwteAI otnJium 8j rge conyo rthe CompBniu A¢t 2IThlStrtrgic R¢r•rtoTrS Dira80,RgXNl)RÉWltst2Olj Pa8e 2
ASSOCIATION FOR THE RRPORT OF TIIE TRLISTEES FOR THE YEAR ENDED JO JUNE 21123 IMPACT REPORT In 2022, many ofour opcraiion$ returned to pte-pafykmic acuviiy and we were able to resume in- P¢TS00 cv¢nts. Wiiil8l our foc4 hAs bc¢n on the resumpuon of these 8ervices we have also b¢en gble to conlinue lo supwi our member throu¥h the 4klivery ofonlin¢ ¢ducaitonal programmcs such &8 webinars which pmvide added value and opportllniucs foT Ongoing prof&%8iODal developmeni. During this period we have held hybrid Ipe¥Son and virtual inten)ai Trustee mc¢rings. Much of OUT operational internal communications continuL via digilal mcans to tre eost effecuve delivery of sery1. Profeuioml tnfluLILLlng nd contributing tn otIOlI polley ASO wks. alunbT¥idL rnany ur8&nisatiolls aciuss the UK attd beyot)d infomi ob¢sitypoiicy, promote besi practice And t an advocate for pcoplc liviThg with obcsiry. Wc coll&l>Draie with mony profelOal organisationg in¢111ng Ob¢sity Voice% NICE, EASO, WOF, Th¢ Nutrilion Society. B()MMS, Rt)A and others lo qhaT¢ bcsl pwli¢¢, infonn lIcY and dissetninate leArnin& Developm¢niAI Commynltailng wltll our members nd the wlder ¢ommuAIty ASU New.rle¢ler.' ThL widely regpccttd TnthlY membetshipnewslettuprovides members with a vehicleto sh&re infi)rmalion on naiitsnal and int¢rnJtional obcsity and obcsiiy relattd rcscarch. evenLq, policy and P09Ltion statemcnts, caiional r¢sour¢¢. iooly, jubs and studeDtships. Thc newslclicr is also used Lo ASO activiti and pmgrainme8 ts> ¢nsurc membeTS are fully Tnfomjcd. In this period our opcn rate for the newsleii¢rrongcd from 4Y/tr5 I•A (up frorn 3348•A in the previous y¢aTI Wlth a click throu8h rlltc raiiging from 130A- 680/0 lup from 16-370/0 in thc prcvIo yw). ASO welVrAI.. In May 2023 our Midland$ Netwo kld an obesity symtM)siw 44 dcle8alc$ the event. Wc also held two hybrid events by the Yorkshire hctwork. The firsi (2 November 2022) on P$y¢holo8ir21 aspects ofobcsily had 103 dcl¢gat¢ rc81stsalions. Thc 5c£nnd (14 Jtsnc 2023} on incqualitics in ob¢ty ptice and provigion was aiicnded by 76 p¢rsons {46 virtual and 30 in pcrx)n). Our Easi of England Neiw()rk (klivcrcd a wcbinar Th¢ (k<nelic8 tsf Obcsily.. Prn¢tical Implications for clinical praciice and research at whi¢h therc were 173 lttethdees. The 8nnu¥l me¢Lin8 of the South West network wa5 held on 13th (k.ber 2022 tn ttrson in ci)njunction with Novo Ncbrdi8k- wilh 4iproximately 40 8ttettdces. Our koiland Nernvork held a webinar on whole sysierns approach to obrsity managem¢nt (15th May 2023) and 65 delcgatC5 joined thc onliDC SC6SlOt). An cv¢ni ho%ted by Safcfood. ASO Nl alld ASO 1818nd of Ireland was held on 15th NOVemr 2022 on the topic of stoppin8 obc5ity 5tigm*- & priority for all, 8pproximatcty 40 dclcga attended its person with 80 joiaing vinu8Uy. ASO Cohls.. Thcre w¢rc no national cvcnts by our Centr of obLty tnanagemcni thwing this period However. we are currently workill&i with our COMS lo develop our pro8rattune of work fith. ASO Awards.. In this periLxI wc issued four awar(L%. Thc first thtt< presentrd ai the ASO UK Confercnee on Obesity (UKCOI in Septemb¢r 2022 were: Pa8e 3
ASSOCtATION F THE DY OF OBESITY REPORT OF THE TRUSTEFS FOR THF. VF.AR ENDED 30 JUNE 2023 Preventlon And Trefitment Award The winning title for this awardby Amy Ahcrn w&8 Swim COVID{SWiM-C) Stydy MITr1¢ Thesis Av48rd The winning title for this award by Fri¢4trich Jassil was the impact of combined nutritional-behawourAI tele4coull8elling and supervised exercise intrrven(ion on weighi1085 aDd health (>ut¢om¢s following bariatri¢ surg¢ry (BARI-LIFE8TYLE).' a single-blind, parallel-group. raTMlom1s controlled tiial Be8t Poster Thr best p)sler was awardcd lo Charloiie Ltt for the PToj¢¢4 Development afyl initial evaluOUOD of ) wci8ht manascment pro8rnmme iailored for people with 8¢r10 mcntsl illne58: a non4an¢)mis¢d f¢a8ibility study with qualilative interviews Best Early Career NetY4nrk Pr¢$¢ntotion norence Shccn awarded th¢ best ¢aTIy LIe¢r n¢lw¢)Tk preseThthtion our annu81 ECR meeting on hcr proj¢ct, How children iDterprei and int¢rn8lise publi¢ health rnc&sa8cs tround weighi and healthy uting. A,gO Websiie.. lrt ihe period we hail 22,259 useTS With 36,708 sessions iovolving 82,447 pA8e view%. The thrtt ¢ountrits where ViSLturs ori¥inat¢ arc UK I56Y•l, USA (1610) and Andorra12¥0). Indi4 China and $¢vernl othcr European countries a180 feature ITh Ihe Top 10. Thc Home page is the mth%l vi$i*d pa8e (7,723} followcd by our annllal confcrcTrc# IUKCO pu&yes)- UKCO main landin p88e 4,354 hits and UKCO Progrdmme page 4,3(M) hits. The websile Malisti¢s represent growth though the doia for previou8 years 18 incompl¢t¢ for full ¢orw18. ASO S¢)elal Medio.. l)uring thi4 pcrriod. we havc ¢ontinued i(1 nillintain our rcach arbd grow our engagement t)n ASO SO¢iJLI media. Wc had 326,61M) Twiltcr Impre5SiOth% avcraging 892 impS1On$ per day. Thc avcrnge engagcmcni r8tc ovcr (hi8 pcriod is ID/0 (vs 2.15YD in previuuy y¢arl and total number ot. links ¢hcked is 2,486 (v$ 2,101 in the previo$ yearl. At June 2023, th¢ total numb¢r of Twiticr followers w08 6.042, an av¢r88e 8rowth of 54 followers p¢r rnonth. ASO Mcmberjhlp composltloth Mcmbernhip numbers bave rcmRincd iimilarwith & slight drop in fvll members 319 vs 328 in th¢ previous period And 1 s studcnt m¢mbcr% v8 121 in thc previotL8 period. Student Pknbws 115 Full MeYtd)ers 319 Page 4
ASSOCIATiof4 FOR THE STUDY OF OB£glTY PORT OF THE TRLTSTE FOR THE YEAR ENDED 30 JUNE 21123 Edue4tlon #nd C.Ilnl¢al t)urin8 this peri wcwcre delighted to bc able to resume our in-person annu81 flogship confer¢n. Thc UK Congrc&s on Obesity IUKCOI took place at l.anca5ter Untversity on 7-9 Septrmber 2022. 122 people irttttded UKCO from the 132 who reR15ttred. Eighty-s¢ven dbstracts wrre suknutted ty the ¢onfeTenc£, of which 83 were accepted fw ural xndlor po$ttr presentatio The keynolc prentation by Profowr Jason Gill wa8 delivered on the topic of.. The IMpctance of pl¢". How wh¢r¢ you livc and whue yuu 8randparcnts cam¢ from affew yow m¢tatrK>lt¢ health. "E¥ceUe#i¢o•ferenee4nd4mMsl•ndfop&ftyoJK Ixtsrest When alkcd Thow v&lu#blc did you find LKCO? on a 5ul¢ of 5, the av¢ra8e scorc 8ivcn by respottdetsts was 4.3 out of 5. Th¢ ¢venÉ evaluaLioTh fuuThd that A8. ofresp(ffldet)ts would r¢comm¢nd LCo LO others. lrt the eeountln8 perlod we wttt #180 #ble to dellver twtsWebl1rt: Tltle Dtr AtteTrd¢e$ ObllY and T¢Apirarory disSe 17 Nov¢mbcr 2022 52 Qb&%ity and minoritiscd cthni¢ group ' 8 fjecember 2022 Reieirch r)uring this cOUnting p¢Tiod we d¢liv¢re418 re¥¢arch workshop for ehrly reeT rese4h¢Tr wilh 25 att¢nd¢cs. The workshop whi¢h w5 delivered on O S¢pmbcr 81 IAn¢osL¢r Univcrsity ofow annual con(erenee providcd early carcer rcseaTelicrs with practical advice and.4uppTrrt in developin8 rcscarch programme5 And puhlicaiion. Thc workshop was highly interactive #nd included an oprtUnIty to submii Work. the best of which was uiven #n ttward w)d an OppolMity lo presenL A post eventevaluatson found that IIMY/o of re1wl¢llts strongly that'the event D)y ¢xpeciJ4tions'. "The besl aspect uJ'¢his event was ihe sheer writty OfPr&eIllllo From PPJ ts gronrf Mrilin% andocAdemic cllreer to ind4sty) e4eh ONe.¥erVY0.IprIAgkn•tdts strlte 4pfMrther e0•Wersl¢l wlih other.¥." "Iwould$irongty peeommemdihls th¢lrgrMi worL" In this period wc alsofollowrd up on prtvious rc5carch 8rnnt awards aTbd tiBhtcned up ourprocews for (eedback and reporting on re8cCh grants. PLANS FOR FUTURE PERIODS In th¢ r¢maind¢r of 2023 and into 2024 ASO atms to build on its su¢¢¢ss¢s through thc sUce¢ssl delivery of its agship confcrcncc, more cducational programmes of work including wcbinaTS and llctwo mecting5. to continue to support our ECR network. andto build OD cmbcdditL8 PPIE ASO activitic5. Page 5
SOCIATAON FOR THE STUDY OF OBESITY REPORT E TRUSTELS FOR THE YEAR ENDED 30 JLE 2023 A key aspc¢t of work in 2023 will be the rc5tructurin8 of our Committces and Board of Trustees (o facilitate improved governance procc55es, focus on fund raisin& risk uwiagejnent and the business StragY ofthe organisotion to ensure the charity is able Io grow and thrive. STRUCTURF,. GOVkRNANCE AID MANAGEMENr Cort8tltution "rhc Mpally is rcgistcred charity (Charity Number I10(N$48) and 3 LK ¢ompaoy limited by guarAfttre (Company number47964491. Membership is opeTh io obesiry researcheTS. hcalthcare prof&8ional& clinicians, academies, i¢ntisLq, and qNdent8 who arc wo18 an(Vor swdyin8 in thc fitld ofob¢$ity and othus who have a pArti¢ular interest in tliis ar¢a. Method uf AppolntmeTrt and F.le¢0 of Trn$fecs The managemejil ¢)I'thL chariiy LS th¢ respunsibility of ihe Trustces who are elec and COllOPted under the of the constituiiott. During thi8 thc ASO was managed by 15 clc¢t¢d TTUSt¢¢$, Dr NiL4)la H¢slehurst who was app()inted Lhatr ot) 7 Scptcmber 2022 following the resignation ofprofessor Maria Bry¢ on th¢ same day. The Twst¢¢s, or yy m¢mb¢r uf ASO ean recoEnm¢nd 8 tnJsc for appointmcnt. Thc tcnn of otTJ¢e for'frnst¢cs is three y¢8rs and Tn¢¢c$ may bc re-appointcd for a maximwn of two ¢erms of otrice unless appDint¢d ty Ch8ir. Secretary or I'rc85urer rx>giiion in which casc they may staDd (or ODe wjdtuonal rm as per the MeTN)fkDdum and Arti¢1¢8 of AysoLLatLOn. Pull¢les idtbp¢¢d for the Inductlon &Dd trlnln% of Trnittts A TIiLs¢e¢ trwnin6y manual is availablc for all Trustecs which provides relevant infornwtion about th¢ charity well useful link% ¥nd Advicc on th¢ Nilc of Ihc trLL4'1ce. This is Lylad regularly and was last fonnally reviewed in 2021. In 2022 the followitig new polici were rcvicwcd and adoptcd..- Code ofconduci C.unni¢ts of Iniett81 Equ81ity and Dii'crsity 8&fc¥uardirt8 And Well1n8 OrEnl$atlibTh $¢ry¢lure and dec151Trn making In ¢Jrly 2023 the TNstees undcrtook & review of its skncture 8nd and agrecd to a planned ¢h8ng¢ to facilitate a smallcr Board of TnLgLeeg focusing cxclusivcly on gnvcrnance Jnd probity with dclcgated orKratin8 CommillC&8 t() mana8C the daY-t(aY opcralion¥ of thc orsani8ation supported by the orgwuMtioDs cooted service provider. R¢d Hot Irons. 'fhis will evolve ov¢r 2023 #nd in to 2024. P#y Polley for key mAna%em¢nt llkere are no paid staff, Mll work und¢rtakcD by thc mmItte¢S 2nd Trustres 1$ done so voluntarily. The support ageThLy. Red Hot Irons. 15 contracted to run the operational day-ro4lay activiti¢s and business administiOn. Appll¢atlon and idherence to ibe CILrfty fVr1Ce Code ASO ircognisc good 8overnanLe Is ess¢Trtial to ils cffcctiveness. repulaiioD and credibility. The Board of TrustCC8 regularly review tiViti, policies and prCles to eDsur¢ the ch8rity 1$ delivering ainst its mis510D and charitable objcctlVC8. Wc havc robust me&surcs to tnwre Effective a[ clear uverview ¢)f financial conttK>ls. In early 2023, the b(rd underk>ok a skills audit which tru"gbi'Lgbted some deficiencies in govemanee experience and r&%ultcd plans to improve the or8ansiational strnctUT¢ atvj dccision- makin8 by delegating oper21ional activity to elected Conllnlttces lowing the Board of TrLL4tees to f$ on gOVernatt. Page 6
ASSOCIATIO_N FOR THE STUDY OF OBEsrrY REPORT OF THE TRLISTEFS FOR THE YEAR ENDED 30 JUNE 20 We operate t mbust Lonfli¢(s ofinieregl policy. and all TnJs*es and Committre memkn complete dcclardtions of irtterest etsclh year. Collflitt of iDtrrtsts form & sthnding item on ail comMiteo4rd ogeDd&8. Th¢ Board to continuously improve Jts govcrn3nLe proces5¢5 and is working thrtsugh th¢ aChariL Gov nce Codc to ensure its govemanLe sttULtures adhere to the priticiples of the code at)d recommended practice. Rlsk maagernI Thc Tru5tccs Hnalyse and undertske a Teview of the risks the Cb8rity is exposed to as part of an annu81 b]nes$ planning proce$s and in Accordance with Charity Commissiorb danCe (CC26}, acoring thc risks according likelibood alld ijnpact. The systcms attd &ctions csthblls1 ts) mitigale ih08e risLs are al80 reviewed by Trustr¢s at Ch Board meetiTbg und updatLd and adju5tol UCLordingly. with thc net risk in eaLh area agreed Hi¥h risks c108ely mtsniÈorcd by the Tnree8 are: High level of dependency on too few incomc strcAnts puts ASO at risk of sudden anLVor long-t¢rni 1086 of fuJMling- ¢(Yorts continuc to diycrsify iD¢om¢ strcams 10 iocludc ttM)re TTUSt8 aThd Foundatioll a6 WCII as funding from tn-ph¥meuli¢ ¢ompanies. Potcniial fur a sudden drop in income and the oeed ro dip into a¢cwnulated reserves Thc risk ihal A80 Lould be pcrLtived being uryjuly influen¢ed by 8pons0rslpharm8uti¢aI industry. ASO h46 dopted stringcnl sponsoT5hip & partncrshÉps and cndoTsement policies and ensure$ where possibl¢ thal th¢rc is balance of sp)nsors from a¢ross tliL industry spectnini with no one 8pon50r having significan¢ influLiJce (Jr control. SpoDsor8 arc no¢ pLrniitted hav¥ any fonn of rdi¢orial wntrol or inflhuiLC over thc conw'ni and dcvcli)pmcnl nf new ASO branded maicrials In Carly 202.1, th¢ wJli¢i¢s put Én plac¢ by ASO rcBarding unduc influcncc wcrc tC8ted whcn thc pThluc( Scma¥lutid¢ manufaLtured by NovoNordi8k hit thc news hcadlines. Whilsl ASO c¢)uld clearly demonstra thar fid¥ PTnvid¢d by sh¢ spon¥vr SUPFQrt Tcscarch grants wcrc not inlluenccd in thy way by the sponsor thcrc, n¢verthelLS5. was some backlash from the And public regarding ihc pcrcepiiott of influ¢n¢e. ASO soughi the profc5sional adviee tsf Aqua Cotnmunications Iu wl1 with the tsrujfftiyauibn d¥v¢lop 4 prw $tat¢m¢nt to respoTKI to Dwdia enquiries and I)k to longer tcrnl golution8 for media mwigemcnt and risk mitigation. VoluThlee The ChIlty is heavily rcliant orb the timc, expertise ar energy of its Trullces and other membcrs. Mu¢h of the work of th¢ chJn'ty Is conductrd virbjaily via CTn¥il and tclcconfcrencc and is Uthd¢ttsk on a voluntary b&qis. Page 7
ON FOR THE STUDY OF OBEsrrY REPORT OF THE TRLYSTEVS VOR THE YEAR ENDED 30 JLWF. 2023 rRusTEES & SENIOR MA%.AGEMENT Trustee8 ASO iulwimniltttts Prof Mtria Bryant l¢hair) (reRi8ned 7 ternber 2022) nr Nicola H¢slehurst (choir froll) 7th Septrmber 2022) Dr Nerys Astbwy Professor Rachcl Ilatterham {resi8ned September 20221 KenDeth Clare Prof l-,milic Combct Dr Cjcorgios t)imitriadis Prof Grnham Finlayson (resigned SeTAember 2022) Dr David HvghL% (C'.ompany Se¢r¢tary) Dr Sandrn Ibibor (eleLt¢d tkcember 2022) Sar#h LcllroGq Mr Patrick Me(iit)ley (Trefjsurer) Prof Alex FinAnce, Governance &lld Mejnbership Chair.. Dr Nicola HeslebuTSI Clinical Praclice Obesity Managenwii Chair: Prof Alex Miras Research and Sci¢ntifi¢ Chair: Prof Ernilic Combet COJJ)muDi¢•iioi)s. partherships and netwo Cbait: Dr Kath Robcrts 4 13ank C4)urt Weldon R(TrBd Loughknrough L£t¢s Dr Juli8 Muell¢r Mary O'K Dr Dimi¢rio¥ I'apmargari(is (elected Deccmbcr 2n22) r)r Ilccky Richards (r&si8ned Novernber 2022) r)r Kttth Robcrt4 Dr Dawn Swa01¢ (ele¢ Ik(ber 2022) Rw15tered (Jfflce 4 B&nk Court W¢ldon Ro1 L4)ughborough LL'lLt¢rs1fC LI.: 11 5RF Churlty Restered Number 1100648 BAThkors Uniiy TnL%t bank plc Nine Brindley Pla¢¢ Bimjingljam BI 2HJI Pagc 8
IATION RTHE UDY OF OBFSITY REPORT OF THE TRUSTEES FOR THE YEAR F,NDF.D 30 JUNE 2112 FINANCIAL REVIEW Prlnclple fundlng The prinLipal lunding sourccs for the Charity in 2022r23 as in plOuS yeats wcrr: Voluntary income from the pharniac¢utical inthistry If¢cs for cvcnt sponsorship) Voluntary income from the phonnaccutical industy (io support ethjurional wcbin8rprollllcg) memrSlp and conference Tegi8tration fces The total futtdmg secured in 202212023 £116.640 sligbdy iknvn orl 202112ff22 as we did not secure any joint collaborative programC iDeome im thi8 year And signific4ndy lcss in webinar sporjwrship. c.onference sponsor8hip and ¢xhibiiion. howcvcr, MarklY incrt48cd on the pr¢viousye4r, up by 268% 8$ B rcwlt of the rewrn to in-per50n conference. Prlnelple Expendl¢ure To1 expenditUTC in 202212023 £l(XI,730 which is subswltiIY higher than 2021r2022. The reason for thi5 IS explaioed by the retum to inrn events mosi notsbly our fiagship annual confer¢n¢¢. Key cxp¢nditure llrus were on ihe a&qo¢iation m8M8ementSCnliCeS Provid by Red Hot IronB. the ittThual UKCO cortfercnce Jnd thc provisiun of webinar.SCTViC¢$. In 2022. w¢ also saw a rise ID administrative CO8L8 A&¥1ted with the rapid rise in inflation. A kLy clcmenl of incrr8ycd rxp¢ndiiiire was a resuli of the devclopmLrit and implcrncntaiitsn L)f a new wcb8iie on the Drupal Nine plaifomi providing %igificant sccurity features and improv¢m¢nLs in functiortallty. A rctum to in-pcrsi)n t¢¢C me¢tin8s a150 incr¢&wl administrativc costs. ALYOUtttacy and book.k¢eping costs 8180 rose gignificantly thnuxh this is offsci by.qavin&$ mad¢ iincr VAT rcgisrration. Rueryes Pnllcy AS() hxs nu rLgulaT nt£ed sourc&% ofincorne and the lonB-tcmb funding of the eharity is un¢crt8in. Th¢ ¢harity. bow¢ver, Ilves have flxed ope[Ill8 costs itt tem$ ofthe activitie¥ required to maintain its pr¢scncc and furthcr its chaTltable nbjectives.-S1)c ¢h8riiy's work is plann¢d on¢ y¢8r in a41vanc¢ with finkneial commitsnents madc up lo three ycar5 in advance ort some programmu $u¢h As the annual conferen. The TruSC$ therefore d¥¢id¢d that in ord¢r lo secure the viability of ihc Organi110n beyo1 th¢ immediate futurc, io provide reliablc service athd rcquircd funding over the longer t¢rni, ASO musi b¢ abl¢ to absorb financial 8Ctbacks. It is thcrcfore necewry to sa &sid¢ som¢ ofthe current income a re4ervc wins( fiJNre unc¢Tt4inti¢s. In view of th¢ fJoaDcial n¢edy of the ¢)rgani8atioD. the Trnllees have agreed to m&intsin a TeBery¢ pilicy to Tetain SU1¢1¢nI funds to covu the OP¢rniing cxperbSC¥ ofthc organilon for one year. n)e rcscrvc would cnvcr.. secrctarial expettditure, supporting funds for agreed projects. and other liabilities Such &8 legal expeteS. contra¢ttwl agTe¢ments and othcr mis¢¢llancous cxpcnse5 that are necessary for thc OPCTation of the charity. The Trustees review the reserv policy al 8 Trus¢ rne£ting each yearhcld prior to th¢ AGM to cnyure that.. the policy is adequate for its need in the Coming year reserye level is enou8h to covcr one year operaLing eXnditre take n¢ce&¥ary steps if rescrvc fall4 short of the furmling requirCl. 2) 31 Concern After rnaking appropriate enquiries, the Tnjsiees have o re&wnable expe¢tstiorL that the cljarity has adequate resources to continuc in operatinnol ¢xi8tcncc for the forwe8ble future. For thi8 rcason. thcy Continue 4dopt ihe going concern basis ID prepari08 the fanCIal gtam¢nts. Furthei details regarding th¢ adoption of the 8oin8 concern basjg caft be found ID the £¥ecounting polici. Page 9
OCIATION FOR THE STLDY OF OBESITY REPORT OF THE TRUSTEES FOR THE YEAR F.NDF.D 30 JUNE 21123 Revkw C4bD¢lwxlo The S(Kiety ended the year with net iThcorne of £15,920. 'rhe Charity ¢ontiniw to IM)Id h¢aithy r¢sery¢s of £207332. Howcvcr. 5ponsotskn"p and futsdw8 rcn)ain a sigtsifiwit challenge and cutting furtbu cosL8 will be diffjeuli. With th¢ posi-pandemic Tetwn to ID-PCTSOD meetings and evenLg alon&%ide the risc in inllation c(%ts hav¢, Unsurpri$inY ris¢n 8bwTply r¢sulttng in low¢r Margi at th¢ y¢4r ¢i)d. ASO Lontinue to explore o(her oprtiM1tieS for fvnding programtnes of ¥tÉvity and will be fiJTther explorin¥ grani-making and spon.qor6hip opportuniiie% during 2023r2024. Statcment of TSlee Re5P01151bllltie$ The Trustees arc responsible for preparing the Truste, re]y)rt and the finoThcial Ststrments sn acrdnCe with appliGdble lyw and Utii(J Kid0 Acc(suniing S¢audArds (Unitrd Kin8doth GeneiAJly Accepied AccouDiing Practice). Company law requires th¢ TNsiees 10 prcparc rjnancial 4latemcnts for cach financial year. Undcr company law the Tru¥te#s musl llot approvc the faTh¢181 stat¢m¢nts Unl they are saiisfied thai th¢y giv¢ a Inj¢ 8nd fair view olthe 8tstc of aifairs ofihe Coinpany thnd of LL8 incoming resour$ aThd appliLalion of re&ourccs. including its inci>me and ¢xpenditur4 for that period. In preparin8 th¢s¢ fLnon¢ial stamcnts. th¢ Trusttt$ 8rc required w.. selecl sui¢&ble accounting polici(s and then pIY thcm consistenily. ot>scrve thc m¥tho¢Js atKI principles of the Chariiies SORP {FRS1021.' make ju(IKemcnts' arml aLcounlin8 Cstirnatcs that arc reési)nable prud¢nl', stale whether applLLahle UK A¢¢ounling St8ndord% {FRS102} have ljeen followcd subj1 to any rn4rial dcparturcs disclosed and cxplasned in the financiAI statcmcnts; prepaw the finan¢io18th¢ments on thc going conccm basis Unl it is appropria to presume that th¢ charity wiu conuDue irt busintts. ThL Trnytces ar¢ responsible for krepin¥ adequa accoutkiing records thai are suificient show and ¢xplain the ¢hArity'5 transacti(Trn8 and disclose with reay)nablc a¢cuTaCy ai any um¢ th¢ financial position of the Charity and ¢nable them to ensure that the financial stalcmenL8 comply with the Chtrilyc% Act 2011. They Are alw resp)nsiblc for 8afLuuardin¥ the assels of the charity and heDrx for tsking reuonable steps for th¢ prevention and d¢tection of fixud artd oihcr irr¢¥ulatiiies. IMytlo8llTe nf Informatlon to Independent scrutlnttr Ea¢h olth¢ p¥rsvns whv ar¥ Trwit¥¥s al th¢ limc when this Truses' report is approved has confirn)ed thaL' so far &s ihAt TNSILY is aware, there 18 no rclcvani inform&ti(m of whieh the charity'g accountant and inthpendent exominer are unaware. and that Truytee has taken all thc slep5 that ought to hav¢ been taken as a Trwlee in order to be aware of any relevant infurmalion and to establA8h that the charily's¥countants ar¢ 4war¢ ofthai infomuuon. This report h&$ been prepared in accordance with the 5PECLai provisions of Part 15 of the Companies Aci 2(M)6 Jtlatin to SDUII companias. 26.1.101.&ftl..... AppTovcd by order of th¢ ly)ard of tt on ........ al S1Cd on its behalf by.. Dr Nicola Heslehutst Chair of the Board of Tnu**e Page 10
INDE NDFTr4T EXAMINER. PORT TO THE TRUSTEIS OF A&SOCIATI N FOR THE STUDY OF O E.8rrY Independent cxaminees report to the truste of A&stsci4tion for the Ststdy •f Oboslty ('the CompaY') I report to the charity ttustees on my examirwtion of the aLwunts of thc Company for th¢ year cThJcd 30 June 2023. Re5ponsibilltlts #lld of report As Lharity's InletS of the Cumpany {aDd also its dIrecr8 forthe PUTr#)8ts of c4)mpany lawl you rcsponssblc for the preparation of th¢ ac¢ouDts in accordance with the requirements of the Companies Act 2006 (the 2(K>6 ACV). Haying 8ati$fi¢d myself that th¢ accounts of thc Company are not requirtd kn bc audited under Part 16 of the 2006 Act Dd are eligible for independent examination, I report in r&spt of my examination of your d)aT]S accounts as c#mcJ out under St¢tion 145 of the Cbariiies Act 2011 {Ibe 2011 ACV). In earrying out my cx&ninaiiots I hav¢ followed the Dir¢¢tiotss giveu by the Cbarity ConbJlli5sion under Se¢uon 145(5) (b) of tbe 2011 Act. Independtnt ex•mloeWs st*tsment I havc Completed my txhmination. I confimi that no matt¢rs have come to my attention in wnncction with the ¢XSLmiThation giving me causc to b¢licve.' accounting r¢cords were not kcpl in respect of the Cornpony &9 required by Scction 386 of the 2006 Ac¢ OT th¢ a¢Loutsts du not accord with those records. ur th¢ &ccounLs do not comply with thc accounting re4uirements of Section 396 of the 2¢K)6 A¢t other than uny requirement that the accounts give a truc and fair view wlu.ch 15 not a matter considered pari of a independcnt cxaminarion: or thc aLC4)unLs hav¥ not beth preparcd in accordance with th¢ method8 and prit)cipl&s of the Slatcmeni of Rc¢ommendLd Practice for g¢¢ouncing and rLP)rting by cnI1&1 lapplicablc to charit1¢5 pr¢paring thLir a¢¢ounL4 in accordance with the Firtort¢ial R¢rtIng Swthrd opplicablc in the UK and Rcpublic of Ircland IFRS 102)). I hAvc no concerns and havc come tten)ss no oth¢r mattcrs in Lonne£iion with th¢ ¢Xdmination to which atlcntion ¥hould be drawn in thi8 report in ordcr to cnablc a prop¢rundcr5Tanding ufth¢ aOUnts bc rcachcd. Mr J#son Oram FCCA Trtsscx AIL'I L 4 Bank Court W¢ldon Ilow LouBhborou8b Leicestersbire LEI15RF Dale.. Pagell
ASSOCIATIOFI FOR THE STLTDY OF OBES MENT OF FINANCIAL ACTIVITIFS co RATtNG AN IN OME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2023 2023 Totsl fun& 2022 Total nds L.nr¢slri¢ted Rcstricted fund funds Not¢s INCOME AND ENDOWMENTS FROM Donations and le8a¢i¢s 10 10 25.018 Ch•rli•ble actlvltlel Policy and education 130 786 Total 116650 116650 EXPENDITIIRE ON Ch*rit%ble actlvltles Policy and ¢duL4tion NET INC.OMF,I(EXPLNDITI.'kE) 18.920 (3,(#)J} 15.920 129,932 RECONCILIATION OF FUYDS Tutal funds bri)uuhi IuEWArd 152262 39,150 191,412 61.480 TO'I'AL FUYDS CARRIF.D FORWARD 171182 207 332 191412 Th¢ noies foTm tof these finaDciai sraternents Page 12
A&SOCIATION FOR THE STUDY OF OBFSITY ISTERED Tr4UMBER: 04796449 HEE 30 JUNE 2(b23 2023 Total funds 2022 Tola] tund% L,]Cted Restricted fid fi]nds FIXTr D ASSETS Tangible assets 155 155 252 CURRENT ASSET. ncbtor Cash at batbk 12 13 136.139 148 020 180 121 238 576 220.727 58.455 279.182 284.159 CREDITORS AmounLS fdlling due within ycar 14 (49,7()) {22,305) (71(KJ51 (92,999) NEI, CURRKNT ASSETS 171027 36.150 207 177 T()TAL A*¥SF.TS LE&S CURRENT LIABILITIF.S 171.182 36.150 207J J2 191.412 IYE'I. A&%bTS 171 182 207 332 191.412 15 Ilni&¥triLled Rcstiictcd fuhdg 171,182 152,262 TOTAL FUNDS 207 332 191412 Th¢ tn]8tC¢8' Staiements required by Settioll 476 are shown on the followin8 pa8e, which fornis part of thii Balance Sh¢et. F.I IDr Nicola Flcslehur5t- Tntstee Patrkck Mcginlcy- Tru5tc Appri)ved by the Bo2rd on 2L11012oL3 The note5 forrtk part of these fiTLanciai st#tcmcT Page 13
ASSOCIATION F E STUDY OF OBF.SITY REGISTERED flUMBE. 04796449 CE SHEE The ¢haritable COMpY is cntitled to ¢XWWion frorn audit und¢r S¢¢lion 477 of the Companics Act 2tKJ6 for the year ended 30 June 2023. The members hav¢ not required the company IA)thin &n audit of its finat)Cihl sts*men¢s for the y¢ar ondcd 30 Jullc 2023 in ac£ordartce with Section 476 of the CompADies Act 2. Thc tru8tecs ucknowl¢dgc their re8pots%ibilitie5 (or la) eDsuriDg that the chariiable C£stllpany k¢¢ps accounting record5 thDt comply with Sxtion$ 386 alld 387 of thc Companie% Act 2006 aDd pty'paring fJnan¢ial statements wbich give a true and fair vi¢w of the sthle of affairs of the charitablc ¢ompany as at the end of each financia] year and of its Surp1 or dcficii for eaeh financial year in 8cwrd&nce the requircmcnts of Sections 394 and 395 and which otherwise comply with the requiremeDL8 of thc Compani&8 Act 2006 re1ing to tinnncial s¢atcmenL% so far as applicable the £haTitsble compally. {bl Thcse finaneial statemcnt5 h&vc been ppared ID hccordaD¢¢ with the pwyisiolls applicable to charitable compw)ies $ubjeLt tu the STnall cornp8lli¢$ regimc. The financial Nlatements were approved by the Bowd of TnLStees and thOrISed for issu¢ on 2&/inl.20L... ond w¢r¢ signed on its bEILalf by.. Dr NiL(Trla Ilcslchurst- Tnytee Patrick Mcginley- Trusk The not&% fornj part of these finaJKial statements Page 14
SOCL4TIO.N FOR THF. UDY OF OBESITY OTLS TO THE AL STATEMEN FOR THE YEAR ENDED 30 JL74E 2023 GENERAL INFORMATION AslatIOn for the stsy of Obesity is a Private Charitable Company Limited by Guaran4 registered in F.ngland and Wales. The ¢haTitls r¢gistered office and prin¢ipal p]c of busill CaD bc found in the Trustees ReN)rL Th¢ financial Sements gr¢ prtea in stsrling whith is the functionaE currcncy of the ¢h8rity rounded to the nearesi £. Thc Significant accounting policies applied in the weprlOtt of these fJrwi¢ial staments are set out below. policies ve been corL8iq¢ntly applicd to all ye4T5 presented unless otherwise stated. The financial stairni¢nts Coveribc Tndividuaj entity. Th¢ ¢ntity a)nsiitutes a public b¢n¢fJl entity dcfmed by FRSIO2. There are no matttiaj unc¢rtainiies with goin8 ¢oii¢¢nL ACCOUNTING POLICIES B81s of preparlng the flnanelal itiernents Tli# finanLial sULtcments of ihc Lharitable cnmpany. which is a public benefit ¢ntity under FR8 lJ2, have bEcn prepllr¢d in accordancr with Ihe Lharilies SORP (I.'RS 1021 'AccounlinbT and Rwning by Charili¢s: slMent f R¢commcnd¢d Practicc Bpplithlc to rhanties preparin¥ Ihcir v¢uunts in accord)ce with thc binan¢ial Repthrfirtg Standard applicable in ihe UK and Republic of Ireland IFRS 102) (cffcLtive l January 1019),, Fin8nciAI Reportlnb Stand8rd 102 The Finatlcial Reporting Stsrtdard applicablc in the UK and R¢public of Ircland, aiid the Compatiics Act 2006. Thc fancIal Ststrll)cnLS hav¢ b¢ prqmred under the hisiurical c4)81 cotsvenLi<)n. The ¢harithbl¢ compmy taken advantage of the followin8 di$closur¢ exemptions in preparing Lhege finAnci41 Sthlcrncnts, as pemitted by PRS 102 Tr FÉnancial Reporting Sthndfird applicable in the IJK and R¢public of IrelaTKI': the requir¢ments of Scction 7 Sthmcnt of Cash Flows. Ineome recognldon All incomc is rcc4)8tLised in thc SthkmcDt of Financial Aciivities ottce th¢ cbarity has ¢ntidement to the funds, it 18 PTob&ble that the itse4)mc will bc Tcceived and the w01 c4D be D)e&sur¢d reliAbly. For spoL4orship to b¢ re¢ogwsed thc charity wtll knave been notified of the #mounts aud the Scement dale in writing. If ther¢ are conditions AttAch¢d to the sponsorship and thi5 requires a l¢vcl of performancc before ¢Diillemeni ¢an be ¢A)¢ained then in¢om¢ is defetred until those coNliiions are fully met or thc fulfilmeni of rhoq condition5 15 Wlthin the conlrol of the ¢hariiy and il is probable that they will be fulfillcd. SubqcripLion ar¢ r¢rogniscd over thc pcriod In whi¢h they relatc to on a slrai8bt line basi Conferen fees gre recognised when the event tak&8 placcs and sny re¢civrAJ in advancc are deferred witil the event takes place. at which point they arc recolSe &q income. DotiOnS atr accounted for wh¢n the Charity becomes le88lly entitled tha)) and they can reasonabty be MsUred in finaneiai ternu. Interut ree¢SvAhle Inre5t on funds held on derA)Sii is included whcn receivabl¢ and ihc amount can be mwured reliably by the charity,. this is nornially upon notification of the inrErest paid or payablc by the Bank. Page 15
OCIATION F THE STUDY OF NOTES TO THE FINANCIAL FOR THE YE.4R ENDED 30 JUNE 2&13 ACCOL.NTI_NG POLICtFS Expenditure re¢ognltlo Liabiliues are rce4)gnis¢d as expenditure &s %x)n as thcre is 8 legal or construbtive obligation LumTDitting the charity io that expenditur¢, li is probable that 3 tr•]tsfer of eeonomi¢ b¢n¢fits will bc Kquired in settlejntnt and the amount of the obligatiott can trK Tne&4ur¢d reliably. Expcnditur¢ is accounted for on an accrual% basis attd has b¢¢D ¢l&%%ilicd under hea¢lirtgs aggregate all c(k8t relatrd io the cegory. Where costs cannot bc dire¢dy attributed to particular headitLgS they have been aiiocated to 8CtLVLties on Fd basis collsi$wit with the of r¢sow¢&q. Govrninee and support cthstl Support LN)Sts are ihosc that assi%t the work of the charity bui do T1 dir¢¢tly represent chJrirablc activitiu an inGludr offiec Losts, govrrngnce costs. administraiivc paymll costs. They are incurrcd diirctly ID suppoi1 tsf cxpenditurc on the objccls of th¢ ¢h¥rity. Where SL2PPOrt costs cannut bc dircctly 8ttributcd to PArtieul#r h¢adiii&% they have been allo¢ad cost of raissDg fiu)ds expeDdibJr¢ ¢)ll charithblc tiNliC$ on a 18 Consis1 with usc of the reS(4Arc. T#xaLh)n Th¢ ¥harity is excmpi fn)m c¢Jrporation w ort its chAritable A1VIti%. The Lharity is an exemp¢ Charity within th¢ meaning of*hUle 3 of the Chariiie8 Act 201 l and 18 cansidered to pa&% Ihe tG¥t$ grt thut in Para¥Taph I Schedule 6 Finan Aci 2010 and thereforc it m¢¢ts the definition of a chELrithlTrlc compAny for UK corporaiion w PUryMXS. Fund a¢covnilng ti¢ne[ fur& Brc unre¥trict¢d (unds whieh ar¢ av8ilablc for 81 thc discretion ofthc trusfccs in fvrth¢rance of the gcncral ohj¢ciivcs of the ¢twity and which hAYc not bccn (l18ad for other purwsei. DesiBn&led fijnds comprise unrestricicd funds that h&v¢ IK¢n set &sidc by the tnlst¢ for particular puwses. Th¢ aim wid of each duigthaied fiJnd 15 sei oui in thc not&4 IhL fJnan¢ial 8iaiLinents. RLsiricted fund8 are funds which &Lre IK. uKd in accordance with Specifie rcsiriclions im• by donor8 or which have been rai¢Ld by the charity for particular puws¢& Thc co81 of r8isin8 and admini8¢ei"ing such funds >Jr¢ ¢h4rged 8gainsL thc $p¢¢ifi¢ fund.-fhe aim and use of each re8trictcd fund is fjui in ihc Th0$ kn ihc finarl81 $taiem¢nts. sUbrIptiO And S0$r$1p ftceived for the puryx>ses of th¢ ¢hArity arc includcd as unrestrctcd nds. Donation5 foT activities rc5tricicd by th¢ wishes of the donor are tskea IL) r¢8triCted fund5 whcr¢ the8C wishes Ic&T8lly billdin8 on th¢ (ru818. CompAIIy 8IAtu$ lkne charity is a ¢oJnpaDy limited by guaranie& The D]embus of the c4xnpany are the trustees named on page 8. In th¥ ev¢n( of the ¢hArity being wound up, the liability in re4)ect of thc guarantee 18 limiied to £1 pcr memb of thc Chwity. Debtors Tradc and Dther deb(or5 are rQgnised at thc scttlclntht amount thie after any trade discount offered. Prep8yments are valLd the amouni pftpaid aflLYtsktng a(nI of #ny tradc discounts duc. Cash at bank and ID C.&%h al bank and cash hand ill¢luts cash aDd short term h1Y liquid investments with a short rnaturtty of thr¢¢ n)ornths or les5 from thc date of acquisition or openiE)g of the de)sIt or similar accounL P&gc 16
IATION FOR THE OF OBEsrrY liOTES TO THE 'ANCIAL STATEMEN FOR THE YEAR ENT)ED 311 JUNE 2013 ACCOUNTING POLICIES CdItOrS ttd proviBiOnS .rcditOT4 and provisions are recogni5ed whcre th¢ Clwity has a present oblig8iAon ttsuking from a past ev¢nt that will probably gUIl in the transfer of filnds to 8 third party and the 2mUWlt due to settle the obligation can be me85urcd or 4stitnod rcliably. Creditors and provisions arc nonallY rccogniscd at their settlement a{)Unt after ullowillg for any trade d]QU th. INCOMV. FROM CHARITABLE ACYIVITIES 2023 2022 A¢tiviry Policy and cducation Policy and cducatson M¢mber8hip qubscriptions Confer¢i)¢c S)n80T$hIp Annual LonferenLe rc¥istration Fces Wcbinar sw)Th4orship 23,064 45,525 22,880 24.167 Policy Jmd educauott Poli¢y and ¢(tucatiOtt 27.223 2,99 130 7U6 CHAHI'fABLE ACTlVtTI&S C.OSTS Direct CosLS (see notc 5) Support co$ts18ec now. 61 To&lA PIllY cducation DIRF.CT COSTS OF CHARrrABLF. ACTIVITIES 2023 2022 C¢nlrcy for obesity manlgemcnt proje£1 work CoofciEnc¢ expenditurwUKCO Digitsl cducalion pro8rammes (webitws, rwthRsts eic) Policy and T¢pr¢s¢n¢atiuft Jt)int ¢ollaiN)ra¢ivL project cxpendiwre Awards ciiyn15 and awards Rc5¢ar¢h eXndItUre 11,715 44,890 4,520 2,156 3,100 9,671 (5.046) 3,718 500 50 616 Page 17
N FOR T11 STUDY OF OBESITY NOTE AfiCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 SUPPORT C(XSTS Governancc costs Totsls Policy and cducauon 33 Supp<)rt 8t$ in¢luded in thc above, are as follows.. Other 2023 Policy and education 2022 Totsl a¢tivitie8 Twst¢¢¥ me¢ting costs TnL8t¢¢8' exn$t& IngufAttLe Office cost8- IM)Stage. $lationery. 8tornge G¢nLral ¢xp¢n8 Sub$iripu<S Communi¢diion Losts- social rnCdq. newylrlkr¥, websi¢e char8C Bank Lhar¥¢s A5cIatiOn mBn88cmcnt C08ts {Sccrctariat 3,336 3,923 255 40 35 1,020 2.041 204 6,B76 1208 1.408 595 9,407 518 Membership Managent (Rne Civicnn databasc) Dcprcciation of tartgiblc fix¢d 38sers 7.010 97 6,138 97 GovernHn¢e ¢oxts 2023 Policy 2022 Total activities educ&tion Int¢rnal govem8nc¢ A¢countat)cy and book-ktqyirtg e(Trsts 600 Page 18
ASSOCiATIO FOR THE STUDY OF OBEsrrY NOTES TO THE CIAL TAT FOR THE YEAR ENDED 30 JUNE 2023 NET INCOMFJ(EXPENDrruRE) Durin8 the pviO year the charily reBistrred VAT. dlle to pre registration Vat being claimed some exp¢ndiiuf¢ ID 2022 is1&ss than ¢xpccted. TRUSTEES, REMUNERATION AND BENEFITS No trustee or other per40n rela*d to the charity bad any pet80Dal ititerest in any contract or transaciion erttrred it)to by the charity during the year. Thc tni8tC¢8 were noi paid or received any otheT benefits from the charity in th¢ yw. Trte¢l, expense8 2023 21)22 'rru5tec8' ¢XP¢t18¢S NumbcT of tS who w¢r¢ piid exp in the year IS12022- 10>. The nature of the cxpenses Bre travel and subsiBience cosr& FKES EXAMINATIOY OF I'HE ACCUUhTS Indcpcndent ex8min¢es fccs for reporting IMJ the ac¢ounts £3.070 {2022 £1,59)) ()thcr fees paid to th¢ examiner £DiI (2022 £011) Pte re8istrnti¢)n Vat h&s been rcclaimed of £nil12022 £396). "rAXATION As 8 charity. the ASsOctiON For The SDJdy Of Obe8tty 1$ cxcmpt from tsx on incomc and gains fAtlin8 within 5rL1iL)n 46fi to 493 Lurpuration Tax Ari 2010 and s¢elhon 256 of the Tsxauon of Chargeablc Gain5 Act 1992 to the cxtcnt thbt these are Applied to its ehtritabl¢ activities. No charges have #ri durin8 thc yw in t¢ charity. Page 19
OCIATION F sruDY OF OBLSITY NOTES TO STATETs FOR THE YEAR E.YDED 30 JtThE 2(b23 ii. TANGIBLE FIXED ASSETS Compu officc equipment COST At l July 2022 Jnd 30 Junc 2023 349 DF,PRECIATION At l Jiily 2022 ChaTg¢ for year 97 97 At 30 June 2023 NET ROOK VALUE At 30 June 2023 155 At.10 June 2022 252 12. DF.BTORS: AMnUN'fs FALLING DUE WITHIN ONE YEAR 2023 2022 c.haritable iome due VAT Pr¢pnymcnts artd Ind incomc 25.615 104,697 17.X12 136 139 ij. CASH AT BANK 2023 Total funds 2022 Total R¢swicted fijnd General fund Cash on deposit 18n 121 23¥ 576 14¥ 020 ISO 121 148020 Page 20
IA N FOR THE STLDY OF OBKS -YOTE FINANCIAL STATEMENT FOR THF, YEAR ENDED 30 2023 14. CREDrroRS: AMOL74TS FALLING DUE WITHIN ONE YEAR 2023 2022 T¢e CTedTIots VAI. Dcfcrred income Accrued expenses 7.101 2JlO 35,689 3.060 13,615 Dofcrred Intome Deferred iTkDm¢ CQMPTIW o¢fvat)ce atmual rncmbcrsbip fe¢s a year frnm thc dAtr paid. 2023 2022 Balan¢¢ as at l July 2022 Amauni rL,IcasLd io ineomc wned from charithle 8Ctivitie8 Amount deferred in yc 13,615 (13,615) lJ,076 {1.1,706) Balance a5 ai 30 June 2023 Is. MOVEMENT TN FUNDS movement in funds Ai 3016123 At Inn2 UJhreJtAeted fundj CN¢nrrJ fund 152.262 18.920 171.182 Rcstrl¢ted funds Extcmally fundcd research EASO & 90TEN educ41ion 15,750 15.750 'IOI'AL FLNDS 191412 207 Page21
ASSOCIATION F R THE STLTDY OF O ESTrY NOTES TO THE FINANCAAL STATEMENTS FOR THE YEAR F.YDED 30 JUNE 2023 Is. MOVF.MKNT IN FUNDS Net movement in fiJn&%. included in th¢ above are &$ follo Incoming r¢sources Rc50urccs expendcd Movement ITh funds Uknrtstrlcted General fund 116,650 (97,730} 18,920 Rutrltted funds EASO & 90TEN educ&ti¢)n (3.(Ml)) 13,(MM)I TOI'AL FUNDS 116.650 100.730 Cowporallvei Cor mowtm¢Tht i• fundi N'ct movemeni in f8 Ai 3016122 At Inlli Unre5trfcled fyTrdi cncral fiind 44,847 107,415 152.262 R¢strtct¢d funds I,;xternilly lunded EA80 & 90TfN edwation 16,633 (883) 15,750 TOTAL FUYDS 129 932 191412 Comparitive nct movemen¢ in fun( included in th¢ above art as followx: Inwming Resources Mov¢ment sources cxpcnd¢d in funds Unr¢Jtrl¢t¢d tund8 Gejwal lund 130,804 (23,389} 107,415 Restricted fund Exlcrnally funded rcscarch EA80 & 90TF.N cducation (883) 188.1) TOTAL FifNDS 25 872) 1299J2 The UDrestricted fimds reprrsellts the frcc funds of the clwity which are not desigThated for particularpurtM& Page 22
ASSOCIATION FOR THE sfLTDV OF OBESITY OTES TO THE CIAL STATEMENT6 FOR THE YEAR ENDED O JUNE 2023 15. MOVEMENT IN FUNDS EKt¥mal]y funded res¢4r¢h - This 15 funding which allow5 the Charity to award grants to $upport re5¢8rcb into obesity that is fund¢d by extrrnal TGsour¢e$. EASO and "rN (a healthcarc specialisi) - futsdll h&$ bc¢n Twxived lo create A ncw online resource hub for h¢alth¢arc professionals workin8 in obesity and wel1 m8DagetneDL 16. RELATFD PARTY DISCLOSURFS There wu¢ no r¢lated party traDsactions for the year ended 30 Jun¢ 2023. 17. ULTIMATF. C(JNI'ROLLING PARTY Th¢ chariry is under the eontrol of its members. Page 23
AS OCIATION FOR THE Y OTr OBESITY DETAItED STATEMENT NANCLIL ACTIVITI FOR THE YEAR ENIJED JO JUNE 2023 2023 2022 INCUME AND ENDOWMENIE Donmtlons #thd ItgAciu tknTMtions Grants 10 18 10 25.018 Chxrltsble sctlvltles membehip %ubscripuoTrs Conference srA)nsorship At)nual conference rc8istrnuTrn fee4 Webinur 4n50T8hIp 23,064 45,525 27,223 22,880 24,167 2,998 130786 Tot*1 Ineomlnki rtMure¢$ 116,650 155.804 XPENDITURE Ch•rltgble actlvltle8 Centrc&' for obesily mJLnag¢ment project work Conferenee eXp¢ndirUruKCO Digital eduL¥IIOll programmes {w¢bino P(MILthsts ¢t¢) Poli¢y and rcprG8cntAtion Joint collatratiVe projwl expendtture AwardN Grants and awards Re&¢drch vxpcnditurc 8,715 44,890 3.100 9,671 4.520 2,156 3,(K)O 500 56 616 (5,0461 3,718 64,453 1.1,043 Suppthrt etssts Other Trnstee8 niceting co$ts Trnstees, cxpcDsc5 Insurance Office cost- postagq Sthtionery> S(ofdBe Cieneral ¢xpLnses Subscriptions CommiiniLation cO- social rnedi4 ncw8leii¢f4, w¢b8LiC charg Bank ¢har&F¢ As.&Clat1oll rnanageDnt costs (Secretarilt fee4) Carried forward 3.336 3,923 255 2,041 204 34 35 1,020 6.876 1.208 9,407 26,IIN) 1,408 595 518 4,800 This pa8e docs not fo part of the stal0ry fiDAn¢ial sthtments Pa8c 24
SSOCIATION FOR THE S DETAILED STATEMENT NANCIAL AcrivrrIES FOR THE YKAR ENDED 30 JUNK 2023 2023 2022 Otber BrouBht fonvard Meinbership maaagernent (inc Civicrni datAbas¢) D¢pr¢ci&tion 26,100 4.800 7,010 97 6,138 97 33,207 11.035 Govern4nce costs Intem#l ¥ovemancc AccountarKy al book-keepiD8 COSt$ 600 Tomi r¢sources expeoded Net Inenme 129 932 This page does not form part of th¢ slaiutory fwncial stst¢m¢nts Pag¢ 25