2023-12-31-accounts

	M McGrath
	Dr. J M Cocking
	Dr. G MacKay, Chair
	Dr P J Webb
	H Jani, Treasurer
	M Howe
	C Morgan
	S Healy-Thow
Company registered
number	04889844
Charity registered
number	1115156
Registered office	2nd Floor - Marlborough House
	69 High Street
	Kidlington
	Oxfordshire
	0X5 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
	M604EP
	Ecology Building Society
	7 Belton Road
	Silsden
	Keighley
	BD20OEE
	NatWest
	Parklands
	De Havilland Way
	Horwich
	Bolton
	BL64YU

		Restricted	Unrestricted	Total	Total
		funds	funds	funds	funds
		2023	2023	2023	2022
	Note	£	£	£	£
Income from:
Charitable activities	3	2,007,651	701	2,008,352	1,183,514
Investments	4	3,999	6,861	10,860	150
Total income		2,011,650	7,562	2,019,212	1,183,664
Expenditure on:
Charitable activities		1,582,073	119,956	1,702,029	1,452,788
Total expenditure		1,582,073	119,956	1,702,029	1,452,788
Net income/(expenditure)		429,577	(112,394)	317,183	(269,124)
Transfers between funds	14	(429,577)	429,577
Net movement in funds			317,183	317,183	(269,124)
Reconciliation of funds:
Total funds brought forward			311,592	311,592	580,716
Net movement in funds			317,183	317,183	(269,124)
Total funds carried forward			628,775	628,775	311,592

	EMERGENCY NUTRITION NETWORK	EMERGENCY NUTRITION NETWORK
	(A company limited by guarantee)
	REGISTERED	NUMBER: 04889844
	BALANCE SHEET
	AS AT 31 DECEMBER 2023
		2023		2022
	Note	£		£
Tangible assets	9	5,066
		5,066
Current assets
Debtors	10	182,126	142,779
Cash at bank and in hand		832,194	759,881
		1,014,320	902,660
Creditors: amounts falling due within one
year	11	(390,611)	(426,996)
Net current assets		623,709		475,664
Total assets less current liabilities		628,775		475,664
Creditors: amounts falling due after more
than one year	12			(164,072)
Total net assets		628,775		311,592
Charity funds
Restricted funds	14
Unrestricted funds	14	628,775		311,592
Total funds		628,775		311,592

	Restricted	Unrestricted	Total
	funds	funds	funds
	2023	2023	2023
	£	£	£
Income from charitable activities	2,007,651	701	2,008,352
	2,007,651	701	2,008,352
	Restricted	Unrestricted	Total
	funds	funds	funds
	2022	2022	2022
	£	£	£
Income from charitable activities	1,182,555	959	1,183,514
	1,182,555	959	1,183,514

4. Investment income
	Restricted	Unrestricted	Total
	funds	funds	funds
	2023	2023	2023
	£	£	£
Investment income	3,999	6,861	10,860 '
	3,999	6,861	10,860
		Unrestricted	Total
		funds	funds
		2022	2022
		£	£
Investment income		150	150
		150	150
5. Analysis of expenditure by activities
	Activities
	undertaken	Support	Total
	directly	costs	funds
	2023	2023	2023
	£	£	£
Charitable activities	1,404,736	297,293	1,702,029
	1,404,736	297,293	1,702,029
	Activities
	undertaken	Support	Total
	directly	costs	funds
	2022	2022	2022
	£	£	£
Charitable activities	1,058,940	393,848	1,452,788
	1,058,940	393,848	1,452,788

5. Analysis of expenditure by activities (continued)
Analysis of direct costs
		Total	Total
	Activities	funds	funds
	2023	2023	2022
	£	£	£
Staff costs	775,466	775,466	777,654
Travel & subsistence	47,198	47,198	11,079
Consultancy fees	473,821	473,821	210,560
Other charitable expenditure	97,152	97,152	39,898
Office costs	11,099	11,099	19,749
	1,404,736	1,404,736	1,058,940
Analysis of support costs
		Total	Total
	Activities	funds	funds
	2023	2023	2022
	£	£	£
Staff costs	223,578	223,578	282,768
Operating lease charges	21,045	21,045	18,315
Travel & subsistence	10,367	10,367	327
Office costs	73,968	73,968	72,440
Exchange rate variance	(41,829)	(41,829)	2,470
Consultancy	2,651	2,651	7,303
Governance costs	7,513	7,513	10,225
	297,293	297,293	393,848

	2023	2022
	£	£
Wages and salaries	870,048	924,732
Social security costs	87,023	92,781
Contribution to defined contribution pension schemes	41,973	42,909
	999,044	1,060,422

2023	2022
No.	No.
24	25

		2023	2022
		No.	No.
In the band £60,001	- £70,000	2	3
In the band £70,001	-£80,000	1
In the band £90,001	-£100,000	1

EMERGENCY NUTRITION NETWORK
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
9. Tangible fixed assets
		Leasehold
		Improve­
		ments
		£
Cost or valuation
Additions		7,176
At 31 December 2023		7,176
Depreciation
Charge for the year		2,110
At 31 December 2023		2,110
Net book value
At 31 December 2023		5,066
At 31 December 2022
10. Debtors
	2023	2022
	£	£
Due within one year
Trade debtors	168,379	100,644
Prepayments and accrued income	13,747	42,135
	182,126	142,779

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
11. Creditors: Amounts falling due within one year
	2023	2022
	£	£
Trade creditors	65,455	15,711
Other taxation and social security	24,461	693
Other creditors	6,817
Accruals and deferred income	293,878	410,592
	390,611	426,996
	2023	2022
	£	£
Deferred income at 1 January 2023	566,192
Resources deferred during the year	10,700	402,120
Amounts released from previous periods	(329,700)
	247,192	402,120

Deferred income amounts relate to grants received covering more than one accounting period. The	Deferred income amounts relate to grants received covering more than one accounting period. The	Deferred income amounts relate to grants received covering more than one accounting period. The
amounts reflected above denote deferred income relating to 2023.
12. Creditors: Amounts falling due after more than one year
	2023	2022
	£	£
Deferred income		164,072
13. Financial instruments
	2023	2022
	£	£
Financial assets
Financial assets measured at fair value through income and expenditure	832,194	759,881
Financial assets measured at fair value through income and expenditure comprises cash at bank and in
hand.

					Balance at
	Balance at 1				31
	January			Transfers	December
	2023	Income	Expenditure	in/out	2023
	£	£	£	£	£
Unrestricted funds
General Funds	311,592	7,562	(119,956)	429,577	628,775
Restricted funds
London School of Hygeine and
Tropical Medicine		36,645	(32,574)	(4,071)
Bureau for Humanitarian
Assistance		169,689	(169,689)
The Waterloo Foundation		108,127	(90,106)	(18,021)
UNICEF		246,182	(240,025)	(6,157)
Eleanor Crook Foundation		202,452	(134,856)	(67,596)
Irish Aid		957,664	(670,805)	(286,859)
Save The Children		4,050	(4,050)
World Food Program		40,161	(32,129)	(8,032)
The Bill and Melinda Gates
Foundation		208,938	(177,647)	(31,291)
Other restricted funds		37,742	(30,192)	(7,550)
		2,011,650	(1,582,073)	(429,577)
Total of funds	311,592	2,019,212	(1,702,029)		628,775

					Balance at
	Balance at				31
	1 January			Transfers	December
	2022	Income	Expenditure	in/out	2022
	£	£	£	£	£
Unrestricted funds
General Funds	539,829	1,109	(460,119)	230,773	311,592
Restricted funds
London School of Hygeine and
Tropical Medicine	(2,142)	26,185	(21,371)	(2,672)
Bureau for Humanitarian
Assistance		85,788	(85,788)
The Waterloo Foundation		91,979	(76,649)	(15,330)
UNICEF		214,241	(214,241)
Eleanor Crook Foundation
(STAG)	41,158	54,307	(75,400)	(20,065)
Eleanor Crook Foundation
(MAMI GN)	(10,429)	37,724	(21,395)	(5,900)
Irish Aid		592,504	(414,754)	(177,750)
Healthy Mothers Healthy
Babies		19,008	(14,381)	(4,627)
The Bill and Melinda Gates
Foundation		33,865	(29,448)	(4,417)
Other restricted funds	12,300	26,954	(39,242)	(12)
	40,887	1,182,555	(992,669)	(230,773)
Total of funds	580,716	1,183,664	(1,452,788)		311,592

	Restricted	Unrestricted	Total
	funds	funds	funds
	2023	2023	2023
	£	£	£
Tangible fixed assets		5,066	5,066
Current assets	359,333	654,987	1,014,320
Creditors due within one year	(359,333)	(31,278)	(390,611)
Total		628,775	628,775
Analysis of net assets between funds - prior year
	Restricted	Unrestricted	Total
	funds	funds	funds
	2022	2022	2022
	£	£	£
Current assets	566,192	336,468	902,660
Creditors due within one year	(402,120)	(24,876)	(426,996)
Creditors due in more than one year	(164,072)		(164,072)
Total		311,592	311,592