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2021-01-31-accounts

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Registered number: 04889844 Charity number: 1115156

EMERGENCY NUTRITION NETWORK

(A company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2021

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Emergency Nutrition Network Trustees Report FY20-21

Emergency Nutrition Network’s (ENN) Board of Trustees are pleased to present their annual report, and the audited consolidated financial statements of ENN for the period 1[st] February 2020 to 31[st] January 2021.

The Trustees declare that, in carrying out their duties and in preparing this report, they have had due regards to the guidance issued by the Charity Commission on public benefit.

Since the Company qualifies as small under section 383, the strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 is not required.

MESSAGE FROM THE BOARD

In the final year of our five-year strategy (2016-2021), ENN has continued our work to enhance the effectiveness of nutrition policy and programming by improving knowledge, stimulating learning, building evidence and providing support and encouragement to practitioners and decision-makers involved in nutrition and related interventions around the world.

This has been a busy and productive year, with a broad portfolio of work, and significant work continuing to expand our internal capacity to meet demand. In the backdrop of a globally and locally disruptive pandemic, our work, and ways of working, have been challenged and stretched and the team has risen to the occasion well, taking on significant new areas of work and asks from our networks. The onset of the COVID-19 pandemic in March 2020 saw us step up our response across our workstreams to meet the surge in demand for up-to-date resources and learning on COVID-19 and nutrition programming, as well as increased coordination roles. To ensure our networks of practitioners were able to access the latest evidence, research and knowledge on nutrition and COVID-19, we successfully adapted and diversified some of our key areas of work, including: Field Exchange (FEX), En-net, Management of small and nutritionally at risk infants under 6 months and their mothers (MAMI), Infant Feeding and Emergencies (IFE) and our work in the Global Nutrition Cluster -Technical Alliance (GNC-TA) and Global Thematic Working Groups (GTWGs), to continue to meet this changing and evolving need through the year.

As our strategic period drew to a close, we commissioned a detailed external evaluation of our work and our impact during the period which highlighted some key achievements and rich perspectives on ENN’s value which we can take pride in and continue to strengthen. Notably, the evaluation also brought insights to help shape and inform our future direction and plans, which are now feeding into the development of our Interim Strategy.

The Board congratulate the ENN team on a challenging but unwaveringly productive year and are pleased to share a number of achievements from the year below.

KEY HIGHLIGHTS FROM 2020-2021

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KNOWLEDGE MANAGEMENT & LEARNING

Our flagship publication, Field Exchange , saw the release of it’s 62[nd] , 63[rd] and 64[th] editions: two general editions (FEX 62 and 64), and FEX 63 was a special edition on Child Wasting in South Asia. This was a milestone in our aim of more closely aligning the content of FEX with the needs of programmers, policy makers and researchers and amplifying

regional voices to reach global audiences. In total 21,855 online and print copies were distributed to more than 120 countries . FEX also continued to prove to be an important resource for sharing learning and experience between UN agencies, non-governmental organizations, and government staff engaged in nutrition interventions, particularly in the context of COVID-19. Four articles on COVID-19 published in FEX 64 coupled with expedited online publication helped to capture and rapidly disseminate practice innovation as programmers responded to service disruption, so that important lessons could be disseminated as quickly as possible.

Two issues of Nutrition Exchange (NEX) were developed and disseminated this year, NEX 13 and NEX 14. NEX 13 was a special edition of NEX following the SUN Movement Global Gathering. NEX 14 featured nine articles from six countries (Afghanistan, Bangladesh, Bhutan, India, Nepal, and Pakistan), written by government staff and development partners, including United Nations Children’s Fund (UNICEF), World Food Programme (WFP), Alive and Thrive and Helen Keller International (HKI).

Online, en-net continued to support field practitioners this year seeking urgent technical advice on a broad range of nutrition issues. In 2020, there was a considerable surge in reach and demand for the service with a 20% increase in

page views, increasing from 143,572 in 2019, to 172,374 page views in 2020 . This year also saw a 65% increase in usage of the French en-net site, which we hope will continue to increase in the year to come.

ENN continued and expanded our role as lead partner on knowledge management in the GNC-TA. The GNC-TA was formally launched in late 2020, led by UNICEF with World Vision International (WVI) as co-lead. ENN sits on the leadership for the GNC-TA, co-chairs the global thematic working group (GTWG) on wasting and is chair of the IFE Core Group that is also designated a GTWG. During 2020 ENN progressed work on the processes for identifying and responding to ongoing technical needs, developing specific technical learning pieces, and supported monitoring and reporting on activities. ENN was instrumental in responding to an escalation in urgent programming questions relating to COVID-19, leveraging en-net, our leadership role in the GNC-TA, our in-house technical expertise and expert networks to facilitate development of rapid interim guidance with UNICEF, World Health Organisation (WHO), WFP, NonGovernment Organisations (NGOs) and experts.

TECHNICAL NETWORKS AND SECTOR ENGAGEMENT

During 2020-2021, we are pleased to have continued to convene a number of technical working groups and special interest groups facilitating and brokering technical developments, evidence generation and collaboration across policymakers, researchers and programmers.

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The Infant Feeding in Emergencies (IFE) Core Group , continues to support the development of policy guidance and capacity building tools, capturing, and learning from what happens in emergency responses regarding infant and young child feeding and promoting policy and practice change in the context of emergency preparedness and response.

Specific achievements this year included: setting up a Programming Adaptation Team (PAT) to support nutrition practitioners in adapting infant feeding programming in the context of COVID-19, organising a series of webinars to share information and learning related to the nutrition programming adaptations in the context of the pandemic and supporting the development of tools and technical guidance on infant and young child feeding (IYCF) and COVID-19.

We continue to coordinate the WaSt Technical Interest Group (WaSt TiG): a group of over 40 international experts in child growth, nutrition, and epidemiology. Our role focuses on driving the agenda, supporting the formation of dedicated sub-working groups (SWGs), and ensuring everyone is aware of developments and new information through quarterly WaSt TIG updates. Several new members joined the WaSt TIG this year and following finalisation of the 20202022 workplan, the WaSt coordinators and support team set priorities and timelines for the work agreed by the WaST TIG.

During this period, the Management of at-risk Mothers and Infants under six months Global Network (MAMI GN), formerly the MAMI Special Interest Group , has continued to successfully bring global attention to a neglected and significant burden worldwide, contributing to normative policy development, building evidence, and prompting innovation in practice. Funding secured from the Eleanor Crook Foundation (ECF) mid-year enabled a scale up of the MAMI SIG into the MAMI Global Network, with appointment of the first MAMI Global Network Coordinator in September 2020 to drive this work forward. New governance structures and ways of working were established and the first MAMI Global Network 5-year strategy initiated (released mid 2021). Through 2020, an update of the C-MAMI Tool, a key resource to support practitioners to manage small and nutritionally at risk infants under 6 months and their

mothers, was led by ENN. Reconfigured as a MAMI Care Pathway Package , expert working groups have worked with us to develop an integrated care model that will be launched later in 2021. In July 2020, ENN was commissioned by the WHO to undertake a scoping review on growth failure in infants under six months to as part of WHOs update of guidelines on wasting management; this evidence was presented to the Guideline Development Group and has informed systematic reviews that will be commissioned by the WHO in 2021. Several ENN authored peer review publications in 2020 have further strengthened the evidence base to inform practice. Throughout the year, ENN also continued to partner with LSHTM, Jimma University and GOAL Ethiopia on formative research, leading on the process evaluation that accompanies a randomised controlled trial on the MAMI Care Pathway in Ethiopia.

We also continue to co-ordinate the Adolescent Nutrition Special Interest Group identifying emerging research and operational experiences, and disseminate data and knowledge from practitioners working with an adolescent nutrition perspective. Membership continued to grow throughout the year, with approximately 70 members by December 2020. A key output of the year was the Adolescent Nutrition Mapping Survey on global adolescent nutritional status, policy, and interventions, which identified current nutrition-related policy documents, research initiatives, and programme interventions targeting adolescents and/or school age children.

SECTOR ENGAGEMENT

This year, we have continued to maximise opportunities for proactive and strategic engagement in, and contribution to, sector thought-partnering. This engagement is grounded in the critical work that ENN undertakes to identify gaps and under-researched aspects of nutrition programming, as well as active participation in a range of technical and coordination fora, working groups and key events at the national, regional, and global levels.

Our leadership and coordination roles in the MAMI GN, IFE Core Group, WaSt TIG, Adolescent Nutrition Special Interest Group, and various technical and coordination fora, working groups and key events have continued to support dialogue, engagement and the capture, curation and dissemination of knowledge at national, regional and global levels. We also contributed to WHO guideline reviews and associated processes and participated in the development of derivative guidance on Ready to Use Therapeutic Foods (RUTF). We remained a member of the Council for Research and Technical Advice on Acute Malnutrition (CORTASAM) of the No Wasted Lives (NWL) Initiative and began preparation for our partnering role with Concern Worldwide in the 2021 CMAM conference. Furthermore, our role within the GNC-TA leadership team and as leader of the GNC-TA’s Thought Leadership pillar, has continued and expanded. This year we

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produced a report on ‘ Enablers and Barriers to scale up of treatment for severe wasting’ , a Ready-to-Use Therapeutic Food (RUTF Scoping Study), a Case Study on Zambia’s 1,000 Most Critical Days Programme and were part of a supporting author group with revisions of a paper in a Lancet series on conflict and health.

We have also continued to engage effectively and thoughtfully behind the scenes, playing an important role in brokering and influencing in sometimes sensitive areas. One example in this area in 2020 was to contribute in multiple ways and avenues to the process of the United Nations GAP on Child Wasting: Framework for Action (launched in June 2020).

RESEARCH AND EVIDENCE

As outlined in our strategy, ENN believes that policy and practice can, and should be, informed by evidence and experience. Where this exists, ENN seeks to share the learning from this evidence and experience; where it is missing, ENN advocates for it to be developed or directly supports, and often brokers, this development. During the last year ENN’s projects such as: ‘ Food Systems, State of Play study’, Review of the evidence of impact for multi-sectoral nutrition programmes, WHO Guideline development on growth failure in infants under six months, have worked to produce case studies, literature, and synthesis reports to inform decision and policy making within the sector.

We continued to develop our evidence base and research priorities around WaSt and Adolescent Nutrition. The WaSt systematic Literature Review findings were presented and discussed and the paper near finalised by the end of the year, our paper on sex differences ‘Boys are more likely to be undernourished than girls: A systematic review and meta-analysis of sex differences in undernutrition', was submitted to and published by the British Medical Journal (BMJ) on Global Health in December 2020. Work also began in late 2020 on the extended mortality analysis which will focus on the implications of age, sex and geographical region, on the prediction of mortality.

The adolescent nutrition mapping exercise, which aimed to identify current nutrition-related policy documents, research initiatives, and programme interventions targeting adolescents and/or school age children, was one of our key outputs this year. Phase 2 of the mapping exercise was commenced with further analysis of Demographic and Health Survey datasets of nutritional status of adolescents. Building on some recent work by Benedict et al (2017), ENN found 8 DHS surveys that had been conducted since 2017 and reanalysed this data. Benedict agreed to ENN conducting further analysis of her datasets, to provide a comprehensive overview of nutritional trends of 15-19 year olds. This paper is currently being finalised and is expected to be submitted for peer review publication in early 2021.

Through the year, we have also produced many reports, publications, and briefs, which are all available at https://www.ennonline.net/ourwork/publications. Collaborative outputs, such as peer review publications, can be accessed under the relevant topic areas on our website.

MONITORING AND EVALUATION

2020 saw the end of ENN’s five-year strategic period (2016-2020) and an external evaluation of this period was commissioned. This report is based on interviews with a selection of key external stakeholders, complemented by discussions and information provided from ENN itself. Details of the full report can be found at: https://www.ennonline.net/ennexternalevaluation.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Trustees

ENN is a UK-registered charity (Charity Registration Number: 1115156) governed by a Board of Trustees. At the end of FY2020-21, the Board comprised 6 trustees and met regularly throughout the year, with full board meetings on a quarterly basis. The Board had two sub-committees, one covering HR, Security & Safeguarding and the other Finance & Risk, both of which met regularly.

Trustees during 2020/21:

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Subsequent to the financial year end, one trustee resignation and five further trustee appointments have been confirmed as follows:

Management Team

ENN was managed by a Management Team of four Directors, who met regularly (largely virtually during the year) and oversaw all technical and operational aspects of ENN’s work.

Management Team during 2020/21

As previously reported, at the start of the financial year, two Directors resigned from their positions at ENN as follows:

ORGANISATIONAL CAPACITY AND FUNDING

Funding and Financial Performance

For the year 2020-2021, ENN has successfully maintained and developed funding streams and have been generously supported by a range of institutional donors (including the Irish and US governments), charitable foundations (including the Eleanor Crook Foundation and the Waterloo Foundation), as well as UN agencies and INGOs. Although competition for grant funding continues to provide challenges, the relationship with key stakeholders is strong, and discussion relating to both strategic and more projectised funding remains positive. ENN continues to hold multi-year strategic grants with several donors, and we continue to actively look to diversify potential funding sources for future years.

Funding during the period is outlined in section 13 of the financial statements, with a total of GBP £1,285,124 secured in restricted funds from key partners including Irish Aid, ECF, BHA (formerly OFDA), UNICEF and the UKFCDO (Foreign, Commonwealth & Development Office, (formerly DFID). This figure is net of non-cash movements including both accrued and significant amounts of deferred income. Income this year compares to £1,378,832 in 2019/20, a reduction of £93,708. The total funds balance (Restricted Fund and Unrestricted Reserves) at FY end is £442,858 (2019: £397,450). The cash balance at the end amounted to £535,198 (2019: £410,520).

Going Concern

The trustees recognise that there continues to be significant uncertainty in the external environment which may yet impact the charity in future years. The Board and Management team are regularly discussing and assessing the evolving risk and are ready to work flexibility and adaptively to enable to the important and valuable work of the charity to continue. ENN is currently building its reserves and still has a consistent and committed portfolio of donors. We are also continuing to positively explore diversifying our current donor portfolio further and are presently discussing several new strategic partnerships. There continues to be a rigorous cost and income analysis undertaken on all areas of work to ensure viability for the duration of a project, as well as key controls on project spend, with a low risk tolerance on unrecoverable project overspends. The fixed costs of the organisation also remain very low. Based on this, the trustees, whilst accepting there are concerns for all charities in the current economic environment and following the global COVID-19 pandemic, do not believe these present a material uncertainty to ENN as a going concern.

Human Resources

Despite ongoing challenges due to the COVID-19 pandemic, the ENN team has continued to collaborate, communicate, and deliver on the majority of our project portfolio. As well as our staff, we engage a significant number of experienced specialist consultants on our projects. ENN is highly committed to diversity and inclusion, to enabling and promoting flexible working for our staff, and to supporting continued professional development. Over the year we have enhanced

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our technical, operational and governance capacity, with the recruitment of new staff and by significantly expanding the capacity of the Board of Trustees.

Volunteers

ENN engaged a small number of volunteers during this financial year, who volunteered services such as IT Support, Conferencing Support and Administrative Support.

Premises

ENN continued to maintain our office during this period in Kidlington, Oxfordshire. As a result of the COVID-19 pandemic, staff have primarily been working remotely, with a phased return to the office underway in line with UK Government Guidance at the time of writing.

RESERVES POLICY

ENN keeps reserves funds to fulfil two key functions:

The reserves in ENN are made up solely of unrestricted funds. ENN holds restricted funds but these are all tied to the specific terms of the contracts or grants. So, while restricted funds contribute to the cash level in the organisation they do not form part of the reserve. The unrestricted reserves are made up as follows:

The Reserves Policy and ENN’s compliance to it are discussed at each trustee meeting and reviewed annually. Note for FY2021-22: While the goal is to secure a core budget reserve of 6 months, this will be grown over time. The target reserves level for FY2021-22 is 3 months of core budget plus £100k.

RISK MANAGEMENT

As part of ENN ongoing Risk Management strategy, new policies have been introduced and existing policies updated and signed off by the Trustees, including: Safeguarding and Prevention of Sexual Exploitation and Abuse Policy, Data Protection Policy, COVID-19 Travel Risk Position, Reserves Policy. ENN’s Management Team and Board of Trustees continued to manage risk throughout the year, identifying and mitigating Technical, Operational and Strategic Risks effectively.

FUTURE PLANS

As we embark on the development of our Interim Strategy, we are also have plans to continue to increase our internal capacity, including our search for a Communications and Marketing Manager and our first Chief Executive Officer. We plan to make significant improvements to our systems in the subsequent year, including the implementation of a new Finance system, an HR system and the deployment of SharePoint to replace our current secure filing and Dropbox systems. We have plans to overhaul the ENN and en-net websites to improve our access, reach, usability and, ultimately, drive more impact with our work.

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EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

CONTENTS
Page
Reference and administrative details of the Company, its Trustees and advisers 1
Trustees' responsibilities statement 2
Independent auditors' report on the financial statements 3 - 7
Statement of financial activities 8
Balance sheet 9
Statement of cash flows 10
Notes to the financial statements 11 - 23

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EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 JANUARY 2021

Dr B E Laurence
M McGrath
N R P Milway
A Taylor (resigned 15 April 2021)
Dr. J M Cocking
Dr. G MacKay, Chair
Dr F L Feyissa
Dr P J Webb (appointed 15 April 2021)
H Jani, Treasurer (appointed 15 April 2021)
M Howe (appointed 15 April 2021)
C Morgan (appointed 2 July 2021)
S Healy-Thow (appointed 2 July 2021)
Company registered
number
04889844
Charity registered
number
1115156
Registered office
2nd Floor - Marlborough House
69 High Street
Kidlington
Oxfordshire
OX5 2DN
Independent auditors
Griffin Stone Moscrop & Co
Chartered Accountants
21-27 Lamb's Conduit Street
London
WC1N 3GS
Bankers
Co-operative Bank
PO Box 101
1 Balloon Street
Manchester
M60 4EP
Ecology Building Society
7 Belton Road
Silsden
Keighley
BD20 0EE

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EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 JANUARY 2021

The Trustees (who are also the directors of the Company for the purposes of company law) 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 . 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:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by order of the members of the board of Trustees and signed on its behalf by:

................................................ Clow ................................................ Craliam Mackay H Jani Dr. G MacKay Treasurer Chair

Date: 1 October 2021

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EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF EMERGENCY NUTRITION NETWORK

Opinion

We have audited the financial statements of Emergency Nutrition Network (the 'charitable company') for the year ended 31 January 2021 which comprise the Statement of financial activities, the balance sheet, the statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

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EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF EMERGENCY NUTRITION NETWORK (CONTINUED)

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditors' report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

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EMERGENCY NUTRITION NETWORK

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF EMERGENCY NUTRITION NETWORK (CONTINUED)

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

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EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF EMERGENCY NUTRITION NETWORK (CONTINUED)

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

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EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF EMERGENCY NUTRITION NETWORK (CONTINUED)

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company's and its trustees, as a body, for our audit work, for this report, or for the opinions we have formed.

Griffin Stone Moscrop & Co Chartered Accountants Statutory Auditors 21-27 Lamb's Conduit Street

London WC1N 3GS

Date:

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EMERGENCY NUTRITION NETWORK

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JANUARY 2021

Note
Income from:
Charitable activities
3
Investments
4
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income
Transfers between funds
12
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2021
£
1,284,980
-
1,284,980
1,239,716
1,239,716
45,264
(45,264)
-
148,878
-
148,878		 Unrestricted
funds
2021
£
26
118
144
-
-
144
45,264
45,408
248,572
45,408
293,980		 Total
funds
2021
£
1,285,006
118
1,285,124
1,239,716
1,239,716
45,408
-
45,408
397,450
45,408
442,858		 Total
funds
2020
£
1,378,490
342
1,378,832
1,341,964
1,341,964
36,868
-
36,868
360,582
36,868
397,450

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

The notes on pages 11 to 23 form part of these financial statements.

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EMERGENCY NUTRITION NETWORK (A company limited by guarantee) REGISTERED NUMBER: 04889844

BALANCE SHEET AS AT 31 JANUARY 2021

2021 2021 2020
Note £ £
Current assets
Debtors 9 310,536 332,972
Cash at bank and in hand 535,198 410,520
845,734 743,492
Creditors: amounts falling due within one
year 10 (402,876) (346,042)
Net current assets 442,858 397,450
Total assets less current liabilities 442,858 397,450
Total net assets 442,858 397,450
Charity funds
Restricted funds 12 148,878 148,878
Unrestricted funds 12 293,980 248,572
Total funds 442,858 397,450

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................ ................................................ H Jani Dr. G MacKay Treasurer Chair Date: 1 October 2021

The notes on pages 11 to 23 form part of these financial statements.

Page 9

DocuSign Envelope ID: A2811771-EC5B-4C23-A2A5-F794C1A221EB

EMERGENCY NUTRITION NETWORK

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 JANUARY 2021

Cash flows from operating activities
Net cash used in operating activities
Cash flows from investing activities
Dividends, interests and rents from investments
Net cash provided by investing activities
Cash flows from financing activities
Net cash provided by financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
The notes on pages 11 to 23 form part of these financial statements		 2021
£
124,559
118
118
-
124,677
410,520
535,197		 2020
£
277,989
342
342
-
278,331
132,189
410,520

Page 10

DocuSign Envelope ID: A2811771-EC5B-4C23-A2A5-F794C1A221EB

EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2021

1. General information

Emergency Nutrition Network is a registered charity with the Charity Commission for England & Wales (charity number: 1115156) and a private company limited by guarantee, incorporated in England and Wales (company number: 04889844). The principal place of business can be found on the reference and administrative details page.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Emergency Nutrition Network meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

Page 11

DocuSign Envelope ID: A2811771-EC5B-4C23-A2A5-F794C1A221EB

EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2021

2. Accounting policies (continued)

2.4 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.5 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.6 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.7 Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the statement of financial activities as a finance cost.

2.8 Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.9 Pensions

The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.

Page 12

DocuSign Envelope ID: A2811771-EC5B-4C23-A2A5-F794C1A221EB

EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2021

2. Accounting policies (continued)

2.10 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

3. Income from charitable activities

Income from charitable activities
Total 2021
Income from charitable activities
Total 2020		 Restricted
funds
2021
Unrestricted
funds
2021
£
£
1,284,980
26
1,284,980
26
Restricted
funds
2020
£
1,378,490
1,378,490		 Total
funds
2021
£
1,285,006
1,285,006
Total
funds
2020
£
1,378,490
1,378,490

4. Investment income

Unrestricted
funds
2021
£
Investment income
118
Total 2021
118		 Total
funds
2021
£
118
118

Page 13

DocuSign Envelope ID: A2811771-EC5B-4C23-A2A5-F794C1A221EB

EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2021

4. Investment income (continued)

Investment income
Total 2020		 Unrestricted
funds
2020
£
342
342		 Total
funds
2020
£
342
342

5. Analysis of expenditure by activities

Charitable activities
Total 2021
Charitable activities
Total 2020		 Activities
undertaken
directly
2021
£
914,177
914,177
Activities
undertaken
directly
2020
£
1,088,642
1,088,642		 Support
costs
2021
£
325,539
325,539
Support
costs
2020
£
253,322
253,322		 Total
funds
2021
£
1,239,716
1,239,716
Total
funds
2020
£
1,341,964
1,341,964

Page 14

DocuSign Envelope ID: A2811771-EC5B-4C23-A2A5-F794C1A221EB

EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2021

5. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Travel & subsistence
Consultancy fees
Other charitable expenditure
Total 2021
Analysis of support costs		 Activities
2021
£
515,046
20,415
342,667
36,049
914,177		 Total
funds
2021
£
515,046
20,415
342,667
36,049
914,177		 Total
funds
2020
£
408,745
176,232
450,168
53,497
1,088,642
Staff costs
Operating lease charges
Travel & subsistence
Office costs
Exchange rate variance
Consultancy
Governance costs
Total 2021		 Activities
2021
£
231,835
11,636
5
51,966
6,626
16,224
7,247
325,539		 Total
funds
2021
£
231,835
11,636
5
51,966
6,626
16,224
7,247
325,539		 Total
funds
2020
£
161,526
9,042
300
39,256
291
33,232
9,675
253,322

Following a review of costs in the current year, some support costs previously shown in 2020 have been reclassed and more appropriately categorised as direct costs of the charity. As part of this process, prior year fundraising costs of £8,686 have also been reclassified as support costs in the comparative figures above.

6. Auditors' remuneration

The auditors' remuneration amounts to an auditor fee of £7,200 (2020 - £7,200).

Page 15

DocuSign Envelope ID: A2811771-EC5B-4C23-A2A5-F794C1A221EB

EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2021

7. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2021
£
652,142
64,791
29,948
746,881		 2020
£
544,677
-
25,594
570,271

The average number of persons employed by the Company during the year was as follows:

2021 2020
No. No.
Staff 15 13

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2021 2020
No. No.
In the band £60,001 - £70,000 2 2

The key management personnel of the charity consist of the board of trustees, the Operations and Finance Director and the Technical Directors. Total employee benefits paid to key management personnel during the year was £335,973 (2020 - £369,458).

8. Trustees' remuneration and expenses

During the year, one or more Trustees has been paid remuneration or has received other benefits from an employment with the Company. This is in relation to their role as Technical Directors and is permitted by the governing document. The amounts paid are included within the above Key Management Personnel disclosure.

During the year ended 31 January 2021, no expenses were reimbursed or paid directly to any Trustee (2020 - £123 to 2 Trustees).

Page 16

DocuSign Envelope ID: A2811771-EC5B-4C23-A2A5-F794C1A221EB

EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2021

9. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 2021
£
194,794
1,294
114,448
310,536		 2020
£
263,111
1,390
68,471
332,972

10. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
Financial instruments
Financial assets
Financial assets measured at fair value through income and expenditure		 2021
£
84,497
16,280
6,062
296,037
402,876
2021
£
535,198		 2020
£
77,359
13,538
4,323
250,822
346,042
2020
£
410,520

11. Financial instruments

Financial assets measured at fair value through income and expenditure comprises cash at bank and in hand.

Page 17

DocuSign Envelope ID: A2811771-EC5B-4C23-A2A5-F794C1A221EB

EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2021

12. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds - all funds
Restricted funds
DFID
Irish Aid
WHO
PATH
BHA
ECF STAG
ECF MAMI
UNICEF
LSHTM
UNHCR
Waterloo Foundation
Other restricted funds
Total of funds		 Balance at 1
February
2020
£
248,572
19,086
1,672
196
43
(7,912)
4,007
-
-
-
-
-
131,786
148,878
397,450		 Income
£
144
66,707
517,115
25,590
-
156,017
245,924
28,787
153,395
10,294
10,700
7,520
62,931
1,284,980
1,285,124		 Expenditure
£
-
(81,897)
(517,115)
(25,590)
-
(156,017)
(245,924)
(28,787)
(153,317)
(10,294)
(10,755)
(7,657)
(2,363)
(1,239,716)
(1,239,716)		 Transfers
in/out
£
45,264
(3,896)
(39,883)
(17,436)
(43)
(178,365)
230,938
30,208
(45,651)
(862)
55
137
(20,466)
(45,264)
-		 Balance at
31 January
2021
£
293,980
-
(38,211)
(17,240)
-
(186,277)
234,945
30,208
(45,573)
(862)
-
-
171,888
148,878
442,858

Page 18

DocuSign Envelope ID: A2811771-EC5B-4C23-A2A5-F794C1A221EB

EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2021

12. Statement of funds (continued)

Department for International Development (DFID)

DFID supported ENN as part of a 5 year programme of work to provide knowledge management support to the SUN Movement (SUN KM). This project concluded in March 2020.

Irish Aid

Irish Aid supported ENN as part of an ongoing multi-year strategic partnership in several areas of technical focus including Management of At risk Mothers and Infants under 6 months (MAMI), Wasting and Stunting, Infant Feeding in Emergencies (IFE), review of the evidence of multi-sectoral programming, and building nutrition resilience through strengthening the humanitarian and development nexus.

IA also generously supported our emerging work in the area Adolescent Nutrition and work on the production of our flagship knowledge management publications; Field Exchange (FEX) and Nutrition Exchange (NEX) in multiple languages, and facilitation of the technical forum en-net and the digital platform Media Hub. Other workstreams were also supported including our leadership work in the sector and engagement in networks and forums.

As at the financial year end, the Irish Aid fund was in deficit as costs were paid upfront and the income received in arrears for Jan 2021. The deficit was reversed when the grant payment of EUR 450k covering the period of Jan 2021 - Dec 2021 was received in April 2021.

World Health Organisation (WHO)

This funding was in support of a number of deliverables in our MAMI workstream. This project concluded in June 2020.

A scoping review was undertaken later in the year and invoiced prior to year end. The fund was in deficit as at year end as payment for the scoping review was received in February 2021.

Bureau for Humanitarian Assistance (BHA) [formerly the Office of U.S. Foreign Disaster Assistance (OFDA)]

BHA supported ENN in three projects during the year; the Wasting and Stunting project, a Wasting and Stunting Study in Nigeria, and our Infant Feeding in Emergencies work. In August 2020, funding for the Community-based Management of Acute Malnutrition (CMAM) programme within which our Wasting and Stunting Study was located, was cut as part of the wider UK aid reforms. Negotiations with BHA began in January 2021 to enable these funds to be reassigned to support other aspects of work in relation to undernutrition and infant and maternal health.

As at the financial year end, the BHA fund was in significant deficit as costs were paid upfront and the income received in arrears. The deficit was reversed when the grant payment of $234k covering the period of Jan 2020 – Dec 2020 was received in April 2021 and the grant payment of $62k covering the period Jan 2021 – Mar2021 was received in June 2021.

Eleanor Crook Foundation (ECF)

In July 2020, ENN and ECF formed a three-year strategic partnership. Through this and our earlier agreement, ECF generously supported several ENN workstreams including sharing learning and experience through publication of FEX and the en-net platform, and in generating information and evidence on under-researched nutrition issues such as maternal health, Wasting and Stunting, food systems, and climate change. This funding also supported ENN’s leadership work in the sector and engagement in networks including the Global Technical Assistance Mechanism (GTAM), IFE- Core Group, and Wasting and Stunting Technical Interest Group (WaSt TIG).

In addition, ECF supported ENN with funding for scaling up the MAMI Special Interest Group into a MAMI Global Network. Further funding was provided to support MAMI through a partnership with the LSHTM for

Page 19

DocuSign Envelope ID: A2811771-EC5B-4C23-A2A5-F794C1A221EB

EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2021

12. Statement of funds (continued)

the MAMI RISE (Research, Innovate, Scale, Establish) project.

UNICEF

UNICEF supported ENN on a variety of projects during the year, including publication of a Special Edition of FEX focusing on Wasting in South Asia and a second regional edition of NEX focusing on complementary feeding in South Asia. As at the financial year end, the UNICEF fund was in deficit as costs were paid upfront and the income received in arrears. The deficit was reversed when the grant payment of $23k covering the period of Jul 2020 – Sep 2020 was received in April 2021 and the grant payment of $39k covering the period Oct 2021 – Dec 2021 was received in May 2021.

Other restricted funds

ENN received income against a number of other contracts, grants and agreements, as well as contributions from partners towards our activities during the year. These included contributions towards membership of the IFE Core Group, including from Save the Children, Concern Worldwide, ADRA, World Vision International, and UNHCR, as well as contributions towards the production and distribution costs of FEX and NEX.

The transfer of funds represents an appropriate allocation of core costs towards the operational running costs of the charity.

13. Summary of funds

Summary of funds - current year

General funds
Restricted funds		 Balance at 1
February
2020
£
248,572
148,878
397,450		 Income
£
144
1,284,980
1,285,124		 Expenditure
£
-
(1,239,716)
(1,239,716)		 Transfers
in/out
£
45,264
(45,264)
-		 Balance at
31 January
2021
£
293,980
148,878
442,858

Page 20

DocuSign Envelope ID: A2811771-EC5B-4C23-A2A5-F794C1A221EB

EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2021

14. Analysis of net assets between funds

Analysis of net assets between funds - current period
Restricted
funds
2021
Unrestricted
funds
2021
£
£
Current assets
551,753
293,980
Creditors due within one year
(402,875)
-
Total
148,878
293,980
Analysis of net assets between funds - prior period
Restricted
funds
2020
Unrestricted
funds
2020
£
£
Current assets
494,921
248,572
Creditors due within one year
(346,043)
-
Total
148,878
248,572
15.
Reconciliation of net movement in funds to net cash flow from operating activities
2021
£
Net income for the period (as per Statement of Financial Activities)
45,408
Adjustments for:
Dividends, interests and rents from investments
(118)
Decrease in debtors
22,436
Increase in creditors
56,833
Net cash provided by operating activities
124,559		 Total
funds
2021
£
845,733
(402,875)
442,858
Total
funds
2020
£
743,493
(346,043)
397,450
2020
£
36,868
(342)
62,043
179,420
277,989

Page 21

DocuSign Envelope ID: A2811771-EC5B-4C23-A2A5-F794C1A221EB

EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2021

16. Analysis of cash and cash equivalents

Cash in hand
Notice deposits (less than 3 months)
Total cash and cash equivalents		 2021
£
535,191
6
535,197		 2020
£
410,514
6
410,520

17. Analysis of changes in net debt

Cash at bank and in hand At 1
February
2020
£
410,520
410,520		 Cash flows
£
124,678
124,678		 At 31
January
2021
£
535,198
535,198

18. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £29,948 (2020 - £25,594). Amounts totalling £6,060 (2020 - £4,324) were payable to the fund at the balance sheet date and are included in creditors

19. Operating lease commitments

At 31 January 2021 the Company had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years		 2021
£
12,000
11,244
23,244		 2020
£
14,052
23,244
37,296

Page 22

DocuSign Envelope ID: A2811771-EC5B-4C23-A2A5-F794C1A221EB

EMERGENCY NUTRITION NETWORK (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2021

20. Related party transactions

During the year the charity incurred costs of £3,400 in relation to IT support services provided by Lewin IT Solution, a business operated by the husband of Rebecca Lewin (Operations and Finance Director and part of the Key Management Personnel). This amount was still outstanding at the balance sheet date and is included as part of trade creditors.

Page 23