REGISTERED COMPANY NUMBER: 03901671 (England and Wales)
REGISTERED CHARITY NUMBER: 1101885
EPORT OF THE TRV
TEES AND
UNAUDITED Fif4ANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022
FOR
FOOD ETHICS COUNCIL
PANY LIMITED BY GUARANTEE
ACO
Chariot House Limited
Chartered ACCoun￿ts
44 Grand Parade
Brighton
Easl Sussex
BN2 9QA

FOOD ETHICS COUNCIL
CONTENTS OF THE FINANCAAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
P8g¢
Report ol the Trustees
Independent Examiner's Report
10
ststement of FiJaneial Activities
Balance Sheet
12 to 13
Notes to the Finsncial Statements
14 to 21

FOOD ETHICS COUNCIL
REP
RT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2022
The trusiees who arc also directOT5 of the charity for the PUTP05¢5 of the Companies Act 2006. present their report with the
finan¢ial statements of the charity for the year ended 31si Decernber 2022. The trus(ees have adopted the provisTrons of
Accounting and Reporting by Charities.. Statetnent of Rtcomrnended Practice applicable to charities preparing their
accounts in accordance with the Financial Rew1ing Stsndard applicable in the UK and Republic of lTeland (FRS 102)
(effective l January 2019).
OWECTIVES AND ACTtVITIES
Objectives aim$
About the Food Etbits Council
The Food Ethics Council believe5 we can have a bet￿. fairer focd sySt¢m: where evcryone eats w¢ll and hunger is a
distant m¢Tnory' wher¢ farniers and f(MMt producers make a d¢¢ent living. animals are treated humanely. and the
¢nvin)nment is respected.
Who we are
We are a registered chariry aDd our WO￿ is not for profit. We are not atfiliated to any w)litical party or religious
organisatLOtI. Our Council member5 are appointed as individuals. They bring a broad range of expertise to our work, fro
academic research through to pmti¢al knowledge of foo(L farniing. business and policy. Our rnembers lead our work in a
voluntary capaciry and our staff suppyrts them through resvdrch, aDalysis and advocxy.
What we do
We work as an indepeDd¢nt think-and-do tanL whos¢ purpose 1$ to bring ethi¢s to the (entre of fo(Kl system5. We bring
expert15e togetheT
providkng the ethical tools and space for hone5L thoughtfvl and nLwic¢d dialogue. We challenge
)usine55 as usual, and support stakeholders lo consider the wider impacts of our fiN)d systems. Fundamentally. we work to
promote considered. long-terni solutions to real-world fo(xl systems problems. and we strive to provide a safe space for
those sn the food and fam)ing se£tor Wanilt￿ to be pat of this shift. In thi5. we help to create an enabling ¢nvironment,
overcome barriers and design fairer ways in which food systems. their component part5 and food businesses can opernte.
This i5 all in lin¢ wKth our mission". to accel¢rate the shift to fair and resilient f(Nxi sV5tems which respect ￿Ople. animals
and the planet.
Our Objects
l. To promote education for th¢ public ben¢fit in i&wes of ethic& economic and s(Kial studie& politic& science and public
policy. as they relate to foLxI and agriculture.
2. To promote for the public ben¢fit research in any of the above fields of education and to publish the use￿1 results of that
research.
What we work OD
Our work spans ethical concerns in food and farniin& from care for the envtronment (including the climat¢ and biodiv¢rsity
crises) and anilnal welfar¢ io s￿La1 justice. from health & nutriti(m to socially equitabl¢ food sy5tetns. (lur work is
UK-f￿UsSed, but situated within a global dhical framewoTk.
How we are funded
The Food Ethi¢s Council 15 fiEnded by a mixture of grant fundin& selective consultaney. Business ForuTn rnembership and
individual donations. The directors only accept that will not compromise the charity'5 independence.
Page I

FOOD ETHJCS COUNCIL
REPORT OF THE TRUSTEES
FOR THE YEAR EP4DED 31ST DECEMBER 2022
OWECTIVES AND ACTIVITIES
Publie btnefit
In shap￿￿ our objectives and planning our activities for the year. the TTUStees have given consideration to the duties set oul
in Section 17{5) of the Charities Act 2011 io have due regard to public benefit. In particular, the TTr￿tee5 have considered
how the planned activities will contrtbute to the overall aims and objectives that they have set.
The Trustees believe that ih¢ paragraphs above. and those in the section 'Achievetnent and Perfo￿ance,. convey in detail
the benefits that the Charity provides ￿ the public.
Page 2

FOOD ETHICS COUNCIL
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2022
ACHIEVEMENT AND PERFORMANCE
Overview of tbe year
2022 was a year of S]￿lficant challenges. yet we have Tnore reasons for hope than ever before. Although it was a tUTbul¢nt
and difficult year, we were deepl). moliva￿d by the creativity, energy and expertis¢ of the organisalion's staff team,
partners, Council and allres.
We saw the County emerge from inlmnittent lockdowns, only to be plungd into a cost-of-living crisis. We experienced
numerous shifts in the policy landsca￿ with significant milestones for fLTh)d and farniing. including the IoDg-awaited
publication of the Government Food Strdtegy and th¢ iDtroduction of th¢ Sustainable Famiing Incentive and Landscape
Recovery schemes. Fo(xl and fartning were thrown inio the global spotlight at COP27 in Sharn) El-sheikh and was woven
through conversation5 at COP15, th¢ UN Biixiiversity Conference in M(mtreal.
Our work in 2022 was energising and diverse. We coniinued to weave the threads of our ongolljg projects, as well as
respond with agility and nuance 10 some of the pressing and unexpected challentses arose. We made a Splash in the
media and rdised significant awareness around the unethical milk contracts that lock dairy fartn¢rs into unsustainable
practices, and continued to nurture relationships with l)oth famiers and buyers to SUPFth a transition toward more ethical
dairy systems. We published our guide to CoTnmunity F£KxI Resilience. the result of two years of Co-designing a Strategy
out of hous¢hold food tnsecurity, which culminated in a well-attende(L thought-provoking event which sent ripples acros5
individua15 and organisations worksnu on food and hunger. We also saw numerous shifts across civil s(Kiety, academia and
business from'consumerf io'cilizen, approxhes through our work in cultivating the f¢xKI citizenship movelnent.
Below we have caP￿red highlights from our work in 21Y22.
We #re supporting d#iry farrner5 to tr*nsitioD to fairer. MOT¢ ethical dairy systeEllS
The Dairy Project launched in 2021 w work with dairy faTrner5 and other stskeholders ￿T055 the sector to identify
opportunities for enablinu fairer and more ethical dairy Systems. The year 2022 Saw significant changes at knth a global and
national level, impaeiing the dairy sector and wider so¢iety. Increasing uncertainty about the ￿tUre strueture and
viability of the UK'S food land￿ape has reaffirmed our need io ¢onsi5tenily touch base and sense check the priorities of the
Dairy Project with the faTmin.
community. tkspite tnore imminent C4)ncerns and ¢thical iension5 around the rising cosi of
living. we have identifled that per5iSteni problems. particulatly the physical and mentsl healih of farmers. undesirable
working condition5 and inequitable rewards (including relationships and contracts with mi]k buyers). and the need to attraci
new entrants to the sector remain vital areas of fo¢us for the projecl going forward.
In 2021, the project held open discussions wtth farniers to hear their general thoughts and concerns with the dairy sector and
wider food and fam)ing. 2022 has sttn us continue thi5 dialogue with famiers but the ConVer￿10n has been more targeted.
We haye focused on building r¢lationships acr05s the dairy value Chai￿ ci)nwlidattng and sense Checking farmer priorities,
and sharpening our project focus to ¢nsure optimum impact in 2023. Moving forwarf our focus will be on finding PTactical
solutions and overcoming b8rriers for fairer and more ethical dairy, with a particular focus on people at the heart of dairy.
Page 3

F(K)D ETHICS COUNCIL
REPORT OF THE TRUSTEE
FOR THE YEAR ENDED31
DECEMBER 2022
We are bwildiDg COmmUDity food resili¢DC¢
Following a two-year progtamme hosted by the FcKd Ethics Council to cfrdevelop long-terni strat¢gi¢s to lead out of
hous¢hold food insecurity in the UK we launched our guide to Community Food Resilience in 2022. This work was all
about exploring how we can shift away from Current emergency f¢yJd aid m(Klels, and instead orient community food
organisatlOD5 toward5 approaches that build long terni community fo(MJ resilience. The guide tncludes insights. tools aT)d
case studies which aim to stimulate alternative ways of thinking a￿￿t f{￿ and poveny. The food citizenship framew'ork is
foundational to this Work. in PToviding the twls w¢ need to imagine and create a fair¢r f(th system for all.
In March 2022, we hosted an onlille event with 150 participants from across the UK to explore how we can bulld
COEnThunity food resilience. and empower communitles to tackle hwjger. hardship and injustice with dignity, and ultimately
build community We heard insights from those who have ￿en doing it Dn-the-￿0Und and explored what ￿Ork is siill to be
done to make thing5 better now and in the future. We Commi￿lOned artist Ali Spaul to do a visual captur¢ of the evenL
which was widely shared on social m¢di&
Following the launch of the work, we continued to engage with and support organisations at the Sharp end of the inequality
crisis. We spoke at the Cambridge City Council F(M)d Poverty Beyond the Pandemic conference in May. We ar¢ a rn¢mber
of the Hunger and Hardship SteeTing Group which exists to share thinkin& knoThledge and experience from acad¢rnic5 and
the UK not-for-profii s¢dor. linking with government and the food industy in order to deliver the actions and
recommendations needed to end hull8er. hardship and injustice in the UK. We have also worked with the Food. Farniing
and Countryside Commission's Beyond the F¢￿d Bank collaborntion as well as wider advocacy and prawatic work in
relation to comrnunity fo(Ml resilienc¢.
We are eultivating the food eittzenship movement
Food citizenyhip dtplores Éhg ideL7 that we (we jttgl consumers ￿ ihe end ofihefood cknin. butparticipanis in ihefood
rysiem as a whole- Ihui we c¢Jn engage be)4>Ndourwckets io ￿￿oIc nouT￿h1n& ihrivingfoodcommwiitiu.
Sinc¢ 2016 we have been working io nourish the FO￿ citizen world. FIKKI ciliz¢nship is the antidote to passive
onsumerism. connecting people with their power ID the fo(yJ system.
Throughout 2022. our work to strengthen the f(N)d Citizenship movement gained significant rnomentum. providing the
foundation to our work on building community. fo￿ resilience. supporting and strengthening the work of key partners and
stakeholders Such as Food for Life, Sustainable FLM)d Place5 aljd Sustain. and reaching out to develop new links and
networks including work wrth Social Fanns and Gardens Nl. Stir to Action and Ulster Univetsfftty.
Delivery of workthops. keynote talks and presentstions ￿plorIn￿ amplifying and operationalising f(MMI citizenship was
planned with partlcular interest in place5 and spaces that may not have encountered the fo￿ citizen rnind5et. whilsf also
bolstering and supporting or8anisaiions already on the road io a food ciiizeEJ world. We also convened infomial spac£5 for
people to pause. TeflecL empathise and consider whether and how the principles of food citizenship can help unlock
challenge5 in their L)MTrJ work. At the ￿ginning of the year we created a unique food citizenship twitter account
@ukfoodeitizens to amplify and ¢ngage with fiK)d citizen organksations and initi￿1VeS on s￿la1 media. which now has over
51MI followers.
Page 4

FOOD ETHICS COUNCIL
REPORT OFTHE TRUSTEES
FOR THE YEAR EYDED 31ST DECEMBER 2022
We are enCouragi￿g fairer business practitt
In our Business Forum, w'e bring tooether p¢¢rs from across the sector and expert S[￿kerS in a safe and friendly space. We
enCOur￿￿e fra1￿ sharing of insights and opinion& which givc5 ¢X¢CUtive5 the confidence to take positive action loward
running faiier, tnore eihical food businesses. In 2022: we held four in-petson Busine%5 Fonjm dinner meetinrws alld hvo
online meetings. Thtse were a diverse rdnge of rel¢vant topics including enabling dairy famiers to transilion to more
eihical dairy; navigating the cost-of-living cnmch in ways that are fair for people, animals and planet; rearting to the UK
GoveTnTnent's White Paper response to the Naiional Food Strdtegy- reimagining futur¢ food supply ¢hains lo bc more
resilieni,. examining the role of carbon farn?ing- plus the fmal part of our 'food. chatity and the Boardroom, in partnership
ith the University of Sheffield. We publish non-attributed writr-ups from discussions. to allow others to benefit fitsrn these
insights. We have an excitin
progrdmme for 2023, with a mix of in-person drnner events and online meetings. with tsui
Business Forum members helping set the agenda.
Our Business Forums provide a uniqu¢ opportunity to engage bustnesses with some of the most pressing moral issues in
food and farniin£: and w¢ use our unique FK)Sition as convenors and faciliiators to share insiuhts gained from our project
work with business executives, io enable system-wide change. For example. in March 20?2 we shared early famiers.
insioJts from our Dairy Proj¢¢t with Business Forum members and in ?02i we will be runnin(T a Business Forum meetiniF
on Food CiiizenshEp. In ?023 we will work to bring ne￿ members inio our Busines5 FO￿￿. We will a150 be hosting oui
IOOth Business Forum in 2023 and will use this OPFK>rtunity to fi]rther rdise th¢ profile of our Busine$5 Forum community-
In 2022, our Executive Director. Dan Crosslev. continued to write a regular rnonthly column foT The Grocer, a leading food
sector magazine, which has givcn the organisaiion a good plaifomi to be able io enJtr ue a much wider range of btssiness
leaders. Th¢ articles. providing challenge and ideas on differeni ethical f(x)d issues. have been well received ￿ date.
We are challenging policy to be fairer for 811
Our work in 2022 continued to promoie a fatr. inclusive and iY>ld w)lic)rynakTng environment. We rake pride in our
onncctions and knowledge of the UK policy landscape and continue to publish PTattital, limely and well-evidenced
re5ponse5 to key policy 8nnouncements_ Both our Executive Director and our Council te5ponded to the Govemmeni Food
Strategy in 2022, staling that the sirdtegy is not ot]l>' piecerneal and iTreaL bllt a150 unethical. Thi5 response tsained over
5,(100 impressions when shared on Twiiier.
We conliT)ue to be involved Èn joint advocacy and respond io key relevani oovernmeni consultations. We also continue to
run our illnovative Food Policy on Trial serie& where we critically explore ￿ld policy ide&s with the help of expert
witnesses, a jury. of membets of the Fo(yJ Ethics Council and a wider audience.
In ?022. our Executive Director Dan Crossley was part of Defra's Consumer Stskeholder Group." the FSA Consumer
Siakeholder Fonun: and the Hunger and HJrd5hip Strering Group. The Food Ethics Council is a member of Eating Better,
an observer of Sustain. part of CLEAR alliance and a part of Susthin's FIMMJ Learnino Fotun. amongst others.
We believe in a fair policymaking process- in¢luding me•Jingfvl engageTnent of people a5 fiN)d ¢Ètizens wher¢ appropriate.
We will conttnue io promote fair and inclusive policymaking. and to explore IK)Id p)Iicy 501utions in 2023.
We are bringing our food etbics insigbts to be*r
We are nourishang a space for chan(remaker5 via our #FoodTalks serie5. in partnership with others and we contin￿¢ to
promote tools and resources to enable'in ihe round. decision-making and io address injustices in food and farniing. Through
speaking platforms, the media. in blogs. on social media and in meetings and workshops. we coniinue to push for a food
Sy5teTn that Is fair and resilient for people. planet and animals- with ethics at its centre.
Thank you to all those that have supported us
We would like io thank everyone that h35 been part of our collective rni55ton thi5 year. We particularly want to thank our
funders for being so supportlve in thalleno jTto
times. These include Joseph Rowntree Charitable Trust. Esmée Fairbaim
Foundation, A Team Foundation, Polden lknckham Charitsble Foundation, sankalp4 JAM Today and Arnold Clark
Community Fund. We also want to thank ihe staff ieam. Council membets and all those have interacted with us in 2022
to help us deliver the wide-ranging impacts we have.
Page 5

FOOD ETHICS COUNCIL
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2022
FINANCIAL REVIEW
Financial position
Toial incotnino resources for the year amounted to £121298, £71.667 restricied and £49,631 unrestricied (2021: £149.532,
£65,000 restricted and £84,532 llnrestricted) and total expenditure amounied to £136,524, £77,101 ￿Stricted and £59,423
ut]resirict¢d12021.. £130.963, £29.139 restricted and £IO1.824 unresiriciedl. The ioral net outgoing resources for the year
amounted to £15 ?26 12021.. incoming- £18.569). Net ou1goin￿ of £5.434 {2021'. net incomings £i5:861} ￿ere used on
restricted projecis which now total £43,696 (20?1- £49.130) There 15 a nei deficit for the vear for the year of £9.79212021:
net deficit £17,292) on unre5tricied general reserves which now stsnd * £12.13712021= £21.929).
Rtserves policy
The Food Ethits Council's reserves trfylicy is that the unresirict¢d resmie level should normally be equal to four to six
Tnonths of the anticipated expenditure from utjrestricted fijnds for the following year. Unrestricted reserves at the end of
202? did not fall within ihe tem15 of ihe policy. However. we kept thi5 under close scnjtin), with ihe strong likeliho(xl of
additional beinu received in earl), 202J. We are Working with the staff team io further strenothen our longer-terni
firtancial security. The Food Ethic5 Council recognises that Ti may be approprtate to allow the reserve to fluctuate as a result
of short-term cash inflows aDd outflows.
Risk Review
The Trustees have concluded their own review of the Tnajor risks to which the charity is exposed and sy5t¢Tns have been
established to manaoe those risks. SiJts ificant ektemal risks to funding have led to the development of a strategic plan,
which will allow for the continued diversification of funding and activities. Internal risks are minimised by the
implementation of procedures for authorisation of all ttansactions and projects and to ensu￿ consistent quality of delivery
for all operat2onal aspects of th¢ charitable company. These pr(K¢dures are periodically reviewed to ensure that they still
meet the needs of the charity.
Impacts ofCOVID-19
COVID-19 has had hug¢ impacts across the world. and h&s increased risks for many chariiies. We have reviewed the
situation regularly ai Board tneetings. We have tsken 51eps to rnitigaie th¢ impacts of the pandemic and have demonstrated
considerable resilience and adaptability. which have put us in a go(Ki wjsiiion to strengthen our s¥npacL at a time when our
work has never been more needed.
FUTURE PLANS
Looking ahead
2023 will be another critical year for f(MKI and famiin& and We continue to Work to facilitate transfomiative chanoe for
people. animals and the planet In 2023. we WKII explore hiw we can keep the pressure on and ensure that progress towards
a more ethical, sustainable f(x)d 5ys(em is not losi or d¢gTaded in the midst of the crises_ We will involve fi)od businesses
and brand5 in responding to the ￿0w1n￿ tnovement of people and organisations who want to Sha￿ food systems for the
beiier, rather ihan pa55ively accepting that we are SiTnply consutners ai the end of a sllpply chain. We will ramp up our
activity on our Dairy Project, supponing farniers to transition io fairer. more ethical dairy. And we will do mueh rnore. We
cannot address these questions alone and we 5ttk paÉTn¢rship. participatson and support from others working in this space.
Whether you are using ond sharing out resources.
-aging in even￿ joining our networks or supporting us financially, our
ability to build more just. TeSLlieni and joy￿] f¢xKI fvtt]res relies on colla￿ratIon. We ar¢ in this together and hope you will
join us, particularly in 2023, our 25th anniversary year.
Page 6

FOOD ETHICS COUNCIL
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER2022
STRUCTURE, GOVERNANCE AND m￿NAGEMEN[
Status
The organisation is a charitable company limited by giiaTzntee. incor￿rated on 4 January 21KK) and r¢gistered as a ¢harity
on 3 Febrnary 201H.
The company was established under a Memorandum of Association, which established the objectives and powers of the
charitable company and 15 governed under its Articles of Associ￿l￿n. Under those articles. one-third of the Trustees (those
who have been longest in office since their last appointment) must rdire from offitt at the ATJnual General Meetln
The Members have guarante¢d to contribute a M￿lMUrn of £10 each in the event of the company being wound up.
Charity CODStitution
The Food Ethics Council was estsblished in 1998. The company was previously called the Independent Council for Ethical
Standards in Food and Agriculture Limited. The company name was changed to the Food Ethi¢s Council by special
resolution at a meeting on 4 November 2003. By special resolution at the same meeting the Memorandum and Articles of
Associalion were amend¢d.
Membership
The council consists of up to twenry member5 at any titne. Including scientists, philosophers, farmers and civil society
leaders. The tnembers elect trustees (directors) who are responsible for Tnanaging the charity. These are listed on page 8. We
have operated a roiating Chair miKlel Since ?016. whereby a different trustee take5 over the role of Chair for a defined
period on a rorating basis. This proved successful in it]volving trustees even more deeply in our work, so we have continued
this in 2022 and into 2023. At the end of 2022, there were 15 Council members=
Jon Alexander. Founder of the New Citizenship Project
Dr Julian Baggini.. Freelance wrirerl philowpher (Chair 2023)
Chloe Donovan, Founder, Hundred ￿"Ver Fartn CIC
Dr Nigel Dower. Honordry Senior Le¢ll￿er in Philosophy, University of Aberdeen
Professor Eli32beth Dowler= Emeritus Profe550r of F¢￿d and Social Polity. University of Warwi¢k
Ralph Early". Independent Fo(¥J Scientist and Fo￿j Ethicist (Chair 9022)
Professor Moya Kneafsey.. Research Centre Director at the Centre for Agroecology. Waler and Resilience ￿ Covenlry
UniveT5ity
Ruth La￿On.. Founder and Director, Sankalpa
Joanna L¢wis: Policy and Str￿egY Dircctor, Soil Ass(Kiation
Parrick Mulvany.. Agriculturalist: Director, KamayiN' Hon. Research Fellow, Centre for Agroecology, Water and
Resilience {CAWR). Coventy University
Pete Riichie.. Director of Nourish Scotland: organi¢ faTTner
Dr Alexandra Sexion: Leverhulme Early Career ReseaTcIL Felk)w, Depatknent of Geography, the University of Sheffield
Albert Tucker.. Independeni con5ultani, advis(Trr and social entrq)reneur
Patti Whaley.. R¢tired, Non-Executive Direcior
Deirdre (Dee) Woods: Co-founder Granville Community Kitchen" member GLA London F(M)d Board
Two Council member5 resigned during the year.
David Croft.. Global Director, Sustainability, Environment and Human RKghts. Reckiil
Cathryn Higgs.. Head of FO￿ Policy at the co-ol￿ratiVe F(hyJ
Org8ni$8ilonal Strllcture
Th¢ charity is run by the Board comprising th¢ Trnstees who delegate the day th day running w the Principal oificer. Dan
Cros51ey.
Page 7

FOOD ETHICS COUNCIL
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2022
REFERENCE AND ADMINISTRATIVE DETAIiS
Registered Comp2ny Dumber
03901671 (England and Wales)
Registered Charlty number
1101885
Registered offiee
Kings Cross Hub
34b Y(xk Way
London
NI 9AB
Trustee5
Ms R Layton (resigned 51512022)
M5 J Lewis (resign¢d 611012022)
Ms P Whaley
R Early
Dr N Dower
Ms C Donovan
Dr J Baggini
Mr A Tucker {apwinted 415r2022)
Compat)y Secretary
Mr D Crossley
lTrdtptndent Examiner
P J Thacker FCA tKhA
Chariot House LImi￿d
Chartered Accountsllts
44 Grand Parade
Brighton
East Sussex
BN2 9QA
Bankers
Triodos Bank
Deanery Road
Bristol
BSI SAS
Page 8

FOOD ETHICS COUNCIL
REPORT OF THE TRUSTEES
FOR THE YEAR EP4DED 31ST DECEMBER2022
STATEMENT OF TRUSTEES. RESPONSIBILITIES
Th¢ trustees (who are also the directors of Food Ethics Council for the putTK)ses of company law) are responsible for
preparing the Report of the Trustees and the financial sthtements Tn accordance with applicable law and UDlted Kingdom
Accounting Standards (United Kingdom Generally Accepted AccountiDg Practice).
Company law requires the twstees to pre￿e fman¢ial statements for each financial year which give a tThe and fair view of
the slate of affairs of the charitable company and of the incoming resource5 and application of reSOu￿e5, including the
income and expenditure, of the charitabl¢ company for period. In prepanng thos¢ financial statements, the trusiees ore
required to
select suitable accounting poli¢i¢s and then atqyly them wnsistently-
observe the meihLKls and principles in the Charity SORP:
make judgemcnts and estimates that are re180nable and prudent:
prepare the fmancial statements on the going concern basis unless it is tnappropri* to presume that the charitable
colnpany will continlle llj business.
The trustees 2re reswnsibl¢ for keeping proper accouniing records which disclose with re&8onable accuracy at any lime the
financial position of th¢ charitable company and to enable them to ensure the financial sratements comply with the
Companie5 Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for tsking
reasonable Steps for the prevention and deiection of fraud and other ￿￿gularitieS.
Lou
Approved by order of the board of tn￿¢5 on..
. and signed on its behalf by:
Dr J Baggini- Trustee
Page 9

JNDEPENDENT EXAMINER'S REPORT TOTHE TRUSTEES OF
FOOD ETHICS COLINCIL
Independent examiner's report to the trusttts of Food Ethic5 Co￿￿£11 {'the CornpaDy')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 st December 2022.
Responsibilitie5 basis of re￿rt
As the charity's trnstees of the Company (and a]so its directors for the purFK55es of company law) you are responsible for the
prepardtion of the accounts in a¢¢ordance with the Tequirements of the Companie5 Ad 2(M)6 (Ihe 2006 A¢V).
Having satisfied myself that the accounts of the CotApany are llot required io be audited under Pan 16 of the 2006 Act and
are eligible for independent examin￿10￿, I rew)rt in respect of my examination of your chartty's accounts as carried out
(F oui my examination I have followed the Directions
under s￿119￿ 145 of the Charities Act 2011 Ilhe 2011 A¢V)- In carryin.
given by the Chartty Commission under Section 145(5) (b) of the 2011 Ad.
Independent examiDer'5 Statement
I have completed Tny exafftination. I confwm no matters have to my attention in comieciion with the examin&ion
givÈng tne cause to believe-
accounting record5 were not kept in res￿1 of the Company as required by Section 386 of the 2006 Act.. or
the accounts do not accord with those records.. or
the a¢¢ounts do not cornply with the arxountin- requirements of Section 396 of the 2006 Act other than any
requirement that the accounts give a true and fair view which is not a matter Considered as part of an independent
examination. or
the accounts have not been prq)ared in accordance with the meth(Kls and principles of the Statement of
Recommended Practic¢ for accountine and reporting by charities (applicable to charities preparing their accounts tn
accordance with the Financial Reportin(r Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come acros5 no other Tt]atteT5 in connedion with the examinatiotj to which attrntion should be
drawn in this report in order to enable a proper understanding of the accounts to be reached.
P J Thacker FCA DChA
Charioi House Limited
Chartered Accountants
44 Grand Parade
Brighton
East Sussex
BN29
Page 10

FOOD ETHICS
OUNCIL
STATEMENT OF FINANCIAL ACTIVITIES
INCORPORATING AN INCOME AND EXPENDrruRE ACCOUN
FOR THE YEAR ENDED 31ST DECEMBER 2022
2022
Total
fi]nds
2021
Total
funds
Unrestricted
fut)ds
Restricted
funds
Notrs
INCOME AND ENDOWMENfs FROM
Charitable activitie$
Subscriptions and other primary PUTpose trading
Charitable Grant
18.493
31,1
18,493
102.767
32.443
117,050
71.667
Investment incom¢
38
38
39
Totsl
49.631
71.667
121
149.532
EXPENDITURE ON
Charitable activities
Chariiable activities
77,101
136 524
130,963
NET INCOMEI(EXPENDITURE)
(9.792)
(5,434)
(15,226)
18,569
RECONCILIATION OF FUNDS
Total ￿ndS brought fornard
21,Y29
49,130
71,059
52.490
TOTAL FUNDS CARRIED FORWARD
4i.696
55,833
71.059
CONTIF4UING OPERATIONS
All income and expenditure has arisen from continuing activities.
The not¢s forni part of these financial ststements

FOOD ETHICS CO
IL
GISTERED NUMBER: 039(JI
BALANCE SHEET
31ST DECEMBER2022
2022
Totsl
fijnds
2021
Total
fimds
Unrestricted
fijnds
Restric*d
funds
Notes
CURRENT ASSETS
Debtors
Cash at b8nk
5.396
12.0?5
5,396
2.956
73,420
43.696
17.421
43,696
61.117
76,376
CREDITORS
Amounts falling due within one year
12
(5.284)
(5.284)
{5,317)
NET CURRENT ASSETS
12.137
43.696
71,059
TOTAL A&SETS LESS CURRENT
LIABILITIES
12.137
43,696
55.833
71,059
NET ASSETS
43.696
55.833
FUNDS
Unre5trict¢d funds=
General fund
JRCT Unleashing Fo(Kl Ciiizenship
13
12,137
19,495
12,137
Restricied funds
49.130
TOTAL FUNDS
The ¢htiritable company 15 entitled to exemption from audit under Section 477 of the Companies Act 2(M)6 for the year
ended 3 1st December 2022.
The members have not required the company to obtain an audÈt of its fmancial statements for th¢ y¢ar ended
3 1st December 2022 in accordance with Sectton 476 of the Compallies Act 2006.
The trustees acknowledge their resw)nsibilitie5 for
ensuring that the charitabl¢ company keeps accowiting r¢¢ords th* comply with Sections 386 and 387 of the
Companies Act 2006 and
preparing financial slal¢menis which giv¢ a trne and fair view of the slate of affairs of th¢ charitable company as al
the end of each fmancial year and of its surplus or deficit for each financial year in accordance with the
requirements of Sectsons 394 and 395 and which otherwise comply ￿1th the r¢quirem¢nts of the Companies Act
2006 rel*ing to [￿anCia]staternellty so far as applicabl¢ to the chatKtsble cornpany.
(b)
The notes forni part of these financial statements
Page 12
conlinued...

FOOD ETHICS COUNCIL
REGISTERED NVMBER: 03901671
BALANCE SHEET- continued
31ST DECEMBER 2022
These financial 51atements have been prepared in accordance with the wivisions applicable to charitable componies subjeci
to the small companies regim¢.
The fll)ancial 5talemenis wer¢ approved by the Board of Trus*es and authorised for issue on ....... .
and were signed on it5 behalf by..
I 2oLJ
Dr J Bag8ini- Trusi¢¢
The note5 fom) part of these financial ¥atemellts
Page 13

FOOD ETHICS COUNCIL
NOTES TO TH
FINANCIAL STATEMENTS
FOR
YEAR ENDED31ST DECEMBER 2022
ACCOUNtING POLICIES
Aecounling basis and 5talldards
The financial stsiements of th¢ rharttable company. which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Accountino and Reporting by Chariiies.. Statement of
Recommended Practice applicable io charities preparing their accounts in accordance with the Financial Reponing
Standard applicable in the UK and Republic of Ireland (FRS 102) (tff￿t￿ve l January 2019),, Financial Reporting
Standard 102 The Finan¢ial Reporting Standard applicable in the UK and Republic of Ireland, and the Companie5
Act 2006. The financial statern¢nts have beetl prepared under the historical cost convention.
At the time of approving the financial the have a reasonable expeclation that the charity has
adequate resources io continue in operational existence for the foreseeable ￿tllre, includinu tsktnu into account any
potential irnpatt of the Covid-19 pandeTniE and on that b￿lS the dwity is considered to be a going concern.
Income
All income is r￿Qgnised in the Ststement of Financial Activities once the charity ha5 entitlelnent to the fi￿d5, it is
probable that the incoTn¢ will be received and the amowli can be measured reliably.
Expe￿dIt￿re
Liabilities are recognised as expenditure as s￿n as there is a leg￿ or constwctive obligation committing the charity
to that expenditure, it 15 probable thal a trdnsfer of economic benefits will be required in s¢ttl¢m¢nt and th¢ amollnt
of the obligation can be measured reliably. Ex￿ndItUre is accounted lor on an aceruajs basis and has been classified
under headings that aogregate all cost related to the Ca￿gory. Wh¢r¢ costs cannot be darectly attributed to partitular
headings they have been alloc￿ed to aciiviiies on a b￿lS consistent with the use of resources.
Taxatlo
The Charity is considered to p&%s the tests set in Paragraph I S¢hedul¢ 6 Finance Act 2010 and therefore it
meets the d¢finition of a charitsble company for UK Corporation purp05¢s. Accordingly the Charity is
potentially exempt from tsxation in respect of income or capithl gains received within categories covered b) Chapter
3 Part I I Cotpoiaiion Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. 10 the extent that
su¢h income or gains are applied exclusively to clwttable purposes.
Funds
Unrestricted Funds are donations and other incoming resourc£s receivable or genaxted for the objects of the charity
without further specified pu￿$¢ and available &8 generdl funds.
Restricted funds are to be used for specific purposes as laid by the donor. Expenditure which Tneets these
criteria xs charged io the fund, together with a fair alloc*ion of management and support Costs.
Pe*$ion costs aDd other post-retir¢m¢nt benefits
The charitable company operdte5 a der￿ed rontribucion pension 5¢herne. Contributions payable io the charitable
compaiiy'5 pension s¢h¢m¢ are charged to the Sta*M￿l of Financial Activiiics in the period to which they relat¢.
Fised xsstts
Recognition and Tneasurement
Fixed as5E15 are measured at C05t les% accumulated depreciation and any accumulatcd irnpairtnent losses.
Pag¢ 14
continued...

FOOD ETHICS COUNCIL
NOTES TO THE FJf4ANCIAL STATEMENTS- eot)tIDued
FOR THE YEAR ENDED 31ST DECEMBER 2022
ACCOUNTING POLICIES- Continued
Fixed #55ets
Depreciation is calculated a straigbt line method. Depre¢i*ion is provided to writ¢ down the ¢ost l¢ss estimated
residual values of tangibl¢ fExed ￿ets overth¢ir ¢stimated lives at annual ratrs of:
Fixtures, Fittings and EquirAnent 250/0 per annum
The company capitslis¢s r￿ed assets with a value in excess of £500.
INVESTMENT INCOME
2022
2021
Interest receivable- trading
38
39
INCOME FROM CHARITABLE AcfiviTtES
2022
2021
Grants
Joseph Rowntree Charitable Tn
Arnold Clark Community Fund
Charitie5 Aid Foundation
Esmee Fairbairn Foundation
The A Team Foulldation
Polden Puckhaln Charitsble Foundktion
JAM Today
Oursankalpa CIC
11,767
1,000
35,000
1,000
550
50.000
15,500
50.000
10,000
15,000
102 767
Page15
continued...

FOOD ETHICS COUNCIL
NOTES TO THE FINANCIAL STATFMF.prrs- conttrsued
FOR THE YEAR ENDED 31ST DECEMBER 2022
CHARITABLE AcfivITIES COSTS
Direct
Costs (see
note 5)
Charitabl¢ artiviti
136 524
DIREcf COSTS OF CHARrrABLE ACTIVITIES
2022
2021
Siaff costs
Recruitment
Other C0515
Activity Costs
Premises Costs
Accountsncy
112,793
1,134
4,399
8,885
7,693
110,523
421
2,815
8,907
6,746
136,524
130,963
NET INCOMEI{EXPENDITURE)
income1(expendift￿e) is ststed after chargingl(crediting):
2022
2021
Independent Examinels fee
1.320
1.296
TRUSTEES, REMUNERATION AND BENEFITS
There were no trnstees, remuneration or other bthefits for the year a)ded 31st December 2022 nor for the year
ended 3 1st December 2021.
Trustee5' ¢xp¢n5es
Travel and 5ubsi5t¢nc¢ rosts 8mouMing to £285 (2021: £148) were reimbursed to 3 Trnst¢¢s (2021: 2 Trustees)
Page 16
continued..

FOOD ETHICS COUNCIL
NOTES T
THE FINANCIAL STATEMENTS- eontinu¢d
FOR THE YEAR EP4DED 31ST DECEMBER 2021
STAFF COSTS
2022
2021
Wag¢s and salaries
Social security costs
Oth¢r pension costs
106,010
4.390
2.393
103,923
4,139
112,793
110.523
The Average Nwnber of Ernployees on a Full TiTn¢ Equivalent b&5iS TS 2.9 (2021: 3.0)
The average tnonthly number of employees durÈng the yearw&s as follows..
2022
2021
Totsl
No employ¢es received emolurncnts in exce55 of £60,(KIO.
Key Manag¢Tnent emoluments alnountrd to £44,554 (2021: £41,229)
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestrt¢ted
fimds
Restricted
fimds
Total
funds
INCOME AND ENDOWMEiYfs FROM
Charitable g¢tiviti¢s
Subscriptions and other primary putpose trading
Charitable Grdnt
32.443
52,050
32,443
117.050
65,(1
Investment income
39
39
Total
84.532
65.0(K)
149,532
EXPENDITURE ON
Charitable activiiies
Charitable activities
101.824
29.139
130,963
NET INCOMEI(EXPENDITURE)
(17.292)
35.861
18.569
RECONCILIATION OF FUNDS
Total funds brought fonvard
39221
13.269
52.4
TOTAL FUNDS CARRIED FORWARD
21.929
71.059
Page 17
conlinued...

FOOD ETHICS COUNCIL
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED
1ST DECEMBER2022
io.
TANGIBLE FIXED ASSETS
Fixtures
fttting5
COST
At 1st January 2022
Disposals
10.910
10,910
At 3 1st December 2¢Y22
DEPRECIATION
At Isi January 2022
Eliminated on disposal
10,910
10.910
At 31st December 2022
NET BOOK VALUE
At 3 1st December 2022
At 3 1st D￿eM￿r 2021
DEBTORS: AMOUNTS FALLING DUE WITHI]¥ ONE YEAR
2022
2021
Trnde debtors
5,396
12.
CREDITORS: AMOUNTS FALLING DUE WMIIN ONE YEAR
2022
2021
Social securiry and other t&xes
A¢¢Tuals and deferred Income
3.046
2.238
2,561
2,756
5,284
Page 18
continued...

FOOD ETHICS COUNCIL
NOTES TO THE FINANCIAL STATEMENTS- eontillued
FOR THE YEAR ENDED 31ST DECEMBER 21122
ij.
MOVEMENT IN FUNDS
Net
movement
in fund5
At
31112122
At 111122
Unrestricted r￿DdS
General fund
JRcf Unlvdshing Food Citizenship
19.495
(7.358)
2.434
12.137
21.929
(9.792)
12.137
Restricted funds
The A Team Foundation
E5￿ée Fairbairn Foundation
JRCT Making Food Citizenship the Norni
6.473
42,657
(6,473)
986
53
43,6A3
53
TOTAL FUNDS
71.059
15.2261
55.833
Net movement tn funds. included in the above are follows:
Incoming
Resource5
expended
Movement
in funds
UDrestricted funds
Generdl fund
JRCT Unleashing FI￿ Citizenship
49.531
l(M)
(56.889)
2.534
{7,358)
49.631
(59.423)
(9.792)
Restricted funds
Polden Puckham Charitable Foundation
The A Team Foundation
Esmee Fairbairn FOund￿lon
JRCT Making F￿d Citizenship the Nomi
10,o(M)
(10.(x)o)
(6.473)
(49.014)
(6,473)
986
53
50.000
71.667
77,101
5,434
TOTAL FUNDS
121
136.524
15.226
Page 19
continued...

FOOD ETHICS COUNCIL
NOTES TO THE FINANCIAL STATEMENTS- eotstinued
FOR THE YEAR ENDED 31ST DECEMBER2022
13.
MOVEMENT IN FUNDS- eontinueil
Comparative5 for moveThent funds
ovement
in fimds
At
3111121
At 111121
Unrestricted fuDd5
General fund
JRCT Unleashing Food Citizenship
38,5(K)
(19,005)
1.713
19.495
2.434
39221
(17,292)
21,929
Restricted funds
Polden Puckham Charitable Foundation
The A Team Foundation
Esmée Fairtjairn Foundation
9,300
3.969
(9:3(K))
2,504
6,473
42.657
13.269
35.861
49,130
TOTAL FUNDS
52.490
18.569
71,059
Compardtive net movement in funds. included in the above ar¢ as follows:
Incoming
Resources
expended
Movement
in funds
Unrestricted funds
Genernl fund
JRCT Unleashing Fotwj Citizenship
49.532
35.0(M>
(68,537)
33,287
(19,005)
,713
84,532
(101.824)
(17.292)
Restricted funds
Polden Puckham cl￿ttable Foundati(
The A Team Foundation
Eslnée Fairbairn Foundation
(9.31K))
(12,496)
7.343)
(9,300)
2.504
42,657
15,(KM)
50.1
29.139
35.861
TOTAL FUNDS
149 532
130.963)
18,569
Page 20
ntinued...

FOOD ETHICS COUNCIL
NufES TO THE FINANCIAL STATEMENTS- continu
FOR THE YEAR ENDED 31ST DECEMBER2022
13.
MOVEMENT IN FUNDS- ￿ntinue￿I
2022- re5trieted grants
Polden Puckham Charitable Foundation 1$ SUp￿rtIng our succtss￿l Food Policy on Trial seri¢s, putting important
contentious food-re1￿ed policy i&sues'in th¢ dock, at a critical lime.
The A TeaTll Foundation grant was for work kn reframe poverty using fo￿ cttizenship and to establish what
community fo(wJ organisations can do to build community food resilience.
Esmée Fairbairn Foundation grant 1$ to help us initi*e a fatn)er-led trdnsition to fairer. rnote ethi¢al dairy systems.
JRcf - Making Food Citizen5hTP the Nonn grdnt SUFVlrts work to accelerate the growth of the food ciiizenship
movelnent to replace the dominant consumer mindset; #nd io nurture a space that builds community food resilience in
the UK allowing p¢oplel communities to thrive.
2021- restricted grants
Polden Puckham Charitable Foundation is supporting our successful Food Policy on Trial series. putting important
contentiou5 food-related wlicy issues'iD the dock. al a critical time
The A Team F(Trundation grant 15 for woJ* to reframe poverty using fo￿ citizenship and to establish what
community food organisations can do to bllild communiry f(x)d resilience
Esmée Fairbairn Foundation grant is to help us initiate a farmer-led transition to Fairer. more ethical darry systems.
14.
RELATED PARTY DISCLOSURES
A Wdnt of £15,IK>O (2021.. £15,0(Ml) was received from a CIC of which Ms R tayton. a TTUStee of the charity during
2022, is a director.
Pag¢21