REGISTERED COMPANY NUMBER: 05885305 (England and Wales)
REGISTERED CHARITY NUMBER: 1116438
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
FOR
FOOD FOR THE BRAIN FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
Orcom Civvals Limited
Accountants
50 Seymour Street
IA)ndon
WIH 7JG

FOOD FOR THE BRAIN FOUNDATION
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
Page
Report of the Trustees
Independent Exan]iner'$ Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
10 to 14
Detailed Statement of Financial Activities
15 to 16

FOOD FOR THE BRAIN FOUNDATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2024
The trustees who are also directors of the charity for the purposes of the Coyyjpanies Act 2006, present their
report with the financial statements of the charity for the year ended 30 June 2024. The trustees have
adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their aecounts in accordanee with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and activities
The objects for which the Trust is established is to advance the education of the general public and health
professionalb in all areas concerning nutrition and mental health.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what
activities the Charity should undertake.
The main objectives of the year were to continue .
to be a source of evidence-based educational resourees for both the public and healthcare professional via
our website, digital tools, weekly e-news, medialmagazine interviews, social media and events,. to this end
we also presented at five major conferences and gave dozens 0£ presentations and media interviews. We
developed a network of leading health profesbional organisations who share our educational material to
their groups.
to advanee awareness of the importance of nutrition in mental health conditions and mental wellbeing, with
a continuing focus on reducing the risk of Alzheimer's and dementia as well as widening our educational
outreach work and services. We now work with ten leading experts at universities around the world,
learning and sharing prevention approaches.
to develop our volunteer and Ambassador programme who as helping to 'preseribe' COGNITION into their
communitie8.
to launch and eontinue to develop the Charity's COGNITION programme - a highly personalised digital
health tool to educate individuals on how to reduce the risk of Alzheimer's and Dementia in line with our
Alzheimer's Prevention Project: a programme to raise awareness of the steps which can be taken to reduce
risk of Alzheimer's including drafting a manifesto for change and beginning preparations for a ma8terclass
on the topic.
Page I

FOOD FOR THE BRAIN FOUNDATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2024
ACHIEVEMENT AND PERFORMANCE
The primars, focus for thi8 year has been in reaching more individuals, enrolling them in the online
Cognitive Function Test and Dementia Risk Index questionnaire, signing up to the educational programme
COGNITION as well as adding biological data by adding blood te8t data via home test kits to expand the
research data. A further 38,788 people registered for the test, also joining our growing list of subscribers,
with several thousand also adding biological data via home te8t kits. The active mailing li8t has also grown
8ubstantially Lo over 50,000. Donations via FRIENDS of the charity also grow to 1,550 donating £44,700.
The second half of the year, from April, launched the Upgrade Your Brain campaign which reached several
million people via media exposure. This also included a conference and a UK and Ireland lecture tour
generating an income from events of £53,522.
Other donations are increased to £57,396.
We continue to inake the educational service via the website, e-communication8 and the Cognitive Function
test and COGNITION better. Considerable expansion of the Research department, including adding testing
facilitie8, Outsourced to our partner laboratory, and building the Research Database on the REDCap
platform 18 enabling u8 to have the mean8 to learn what really helps cognitive decline. This development
work is ongoing.
Significant efforts were made in streamlining the operational functions, refining the marketing and
communications approach, reducing cost8 and improving reporting.
The core team includes inarketing and coinmunications (Kezia), customer and COGNITION support {KiLn),
digital operations (Steffan), research tests (Joyce) and database (Cath) each working autonoinously,
supported by the CEO, Patrick Holford. Each are Supported by an able team of volunteers.
FINANCIAL REVIEW
Financial position
The fund balances at the end of the year are 8hown on page 7..
The principal funding sources were from corporate, charitable trust and individual member donations
totalling £244,908 and events totalling £52,990..
The Trustees regularly monitor the Charity's Reserves to ensure that an adequate level is maintained to
meet its stated objectives for the maintenance of core activities and the development of existing and future
projects.
The level of reserves established by the Trustees are those that the Trustees believe are sufficient to enable
the Charity to carry out its objectives and meet its financial obligations.
The Trustees have assessed the major risks to which the Charit}y is exposed and are satisfied that systems
are in place to mitigate exposure to the tnajor risks.
Page 2

FOOD FOR THE BRAIN FOUNDATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity is a company IiLnited by guarantee.
The Trustees, who are also the directors for the purpose of company law, and who served during the year
ave as below.
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the
company and guarantee to contribute £ l in the event of a winding up.
Each calendar year normally one-third of the Trustees are due to retire by rotation, and can stand for
re.election.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
00885305 (England and Walc&)
Registered Charity number
1116438
Registered office
Ftorest Barn Retreat
Forest Coal Pit
Abergavenny
Monmouthshire
NP7 7LL
Trustees
DrRVTutt
M W Metcalfe
Mrs M Limnios
Ms J Ferrari-wells
A Banerjee
P J Holford
Mrs V Roche
R Brown (appointed 111012023)
B Parker (appointed 111012023)
Company Secretary
Ms J Ferrari.Wells
Independent Examiner
M F Gibbons FCA, TEP
Orcom Civvals Limited
Accountants
50 Seymour Street
London
WIH 7JG
Page 3

FOOD FOR THE BRAIN FOUNDATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2024
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act
2006 relating to small companies.
Approved by order of the board of trustees on 12 December 2024 and signed on its behalf by..
Ms J Ferrari-wells - Trustee
Page 4

INDEPENDENT EK4MINER'S REPORT TO THE TRUSTEES OF
FOOD FOR THE BRAIN FOUNDATION
Independent examiner's report to the trustees of Food for the Brain Foundation ('the
Company,)
I report to the charity trustees on my examination of the accounts of the Company for the year ended
30 June 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of compans, law) you are
responsible for the preparation of the account8 in accordance with the requirements of the Companies Act
2006 ('the 2006 Act,).
Having 8atisfied myself that the accounts of the Company are not required to be audited under Part 16 0£
the 2006 Act and are eligible for independent examination, I report in respect of my examination of your
charity'8 account8 as carried out under Section 145 of the Charitie8 Act 2011 {'the 2011 Act,). In carrying out
my examination I have followed the DiYeetion8 given by the Charity Commission under Section 145(5) (b) of
the 2011 Act.
Page 5

INDEPENDENT EK4MINER'S REPORT TO THE TRUSTEES OF
FOOD FOR THE BRAIN FOUNDATION
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a Jnernber of a listed body. I
can confirm that I am qualified to undertake the examination because I a member of the Institute of
Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come Lo my attention in connection with
the examination giving me cause to believe:
accounting reeords were not kept in respect of the Company as required by Section 386 0£ the 2006
Act,. or
the accounts do not aceord with those records; or
the accounts do not eomply with the accounting 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 prepared in accordance with the methods and principles of the Statement
of Recommended Praetiee for accounting and reporting b3T charitie8 (applicable to charities preparing
their accounts in aceordanee with the Finaneial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102)).
I have no concerns and have eome acro88 no other matter8 in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the aceount8 to be
reached.
M F Gibbons FCA, TEP
The In¥titute of Chartered Accountants in England and Wales
Orcom Civvals Limited
Accountants
50 Seymour Street
London
WIH 7JG
12 December 2024
Page 6

FOOD FOR THE BRAIN FOUNDATION
STATEMENT OF FINANCIAL ACTtVITIES
FOR THE YEAR ENDED 30 JUNE 2024
2024
Unrestricted
fund
2023
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
244,908
110,708
Other activities
Investment income
52,990
129
21,860
72
Total
298,027
132,640
EXPENDITURE ON
Charitable activities
Support eosts
22,247
74,035
Expenditure on charitable activitie8
285,401
30,799
Total
307,648
104,834
NET INCOMEI(EXPENDITURE)
(9,621)
27,806
RECONCILIATION OF FUNDS
Total fundEy brought forward
62,848
35,042
TOTAL FUNDS CARRIED FORWARD
53,227
62,848
The notes form part of these financial statement8
Page 7

FOOD FOR THE BRAIN FOUNDATION
BALANCE SHEET
30 JUNE 2024
2024
Unrestricted
fund
2023
Total
funds
Notes
FIXED ASSETS
Tangible asset8
15,021
23,913
CURRENT ASSETS
Stock8
Debtors
Cash at bank
13,088
9,324
53,717
4,350
60,563
76,129
64,913
CREDITORS
Amounts falling due within one year
(37,923)
(25,978)
NET CURRENT ASSETS
38,206
38,935
TOTAL ASSETS LESS CURRENT
LIABILITIES
53,227
62,848
NET ASSETS
53,227
62,848
FUNDS
Unrestricted funds
io
53,227
62,848
TOTAL FUNDS
53,227
62,848
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006
for the year ended 30 June 2024.
The members have not required the company to obtain an audit of its financial statements for the year
ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)
ensuring that the charitable company keeps accounting records that comply with Sections 386 and
387 of the Companies Act 2006 and
preparing financial statements which give a true and fair view of the state of affairs of the charitable
company as at the end of each financial year and of its surplus or deficit for each financial }'ear in
accordance with the requirements of Sections 394 and 395 and which otherwise comply with the
requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the
charitable compan}..
(b)
The notes form part of these financial statement8
Page 8
continued..

FOOD FOR THE BRAIN FOUNDATION
BALANCE SHEET - continued
30 JUNE 2024
These fjnancial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the small co￿panieS regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
12 December 2024 and were signed on its behalf by:
J Ferrari-wells - Trustee
The notes form part of these financial statement8
Page 9

FOOD FOR THE BRAIN FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102,
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 l January 2019),, Financial Reporting Standard 102 'The Financial Reporting
Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial
statements have been prepared under the historical cost convention.
Income
All income is recogni8ed in the Statement of Financial Activities once the charity has entitlement to
the funds, it 18 probable that the income will be received and the amount can be measured reliably,
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, 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
accounted for on an accruals ba818 and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each a88et over its
estimated u8eful life.
Computer equipment
25 /0 on c08t
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for
obsolete and slow moving items.
Taxation
Tho charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Page 10
continued..

FOOD FOR THE BRAIN FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024
OTHER ACTIVITIES
2024
2023
Events
Other
22,896
30,094
3,499
18,361
52,990
21,860
INVESTMENT INCOME
2024
2023
Deposit account interest
129
72
NET INCOMEI(EXPENDITURE)
Net incomel(expenditure) is stated after chargingl(erediting):
2024
2023
Independent examiners fee
Depreciation . owned assets
756
12,972
600
12,285
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefit8 for the year ended 30 June 2024 nor for the
year ended 30 June 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 30 June 2024 nor for the year ended
30 June 2023.
Page 11
continued..

FOOD FOR THE BRAIN FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024
TANGIBLE FIXED ASSETS
Computer
equipment
COST
At l July 2023
Addition8
47,810
4,080
At 30 June 2024
51,890
DEPRECIATION
At l July 2023
Charge for year
23,897
12,972
At 30 June 2024
36,869
NET BOOK VALUE
At 30 June 2024
15,021
At 30 June 2023
23,913
STOCKS
2024
2023
Stocks
13,088
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade debtor8
Other debtor8
Prepayments
9,324
2,590
416
1,344
9,324
4,350
Page 12
continued..

FOOD FOR THE BRAIN FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Other creditors
Accrued expenses
25,754
10,000
2,169
7,809
10,000
8,169
37,923
25,978
io.
MOVEMENT IN FUNDS
Net
movement
in funds
At
3016124
AL 117123
Unrestricted funds
General fund
62,848
(9,621)
53,227
TOTAL FUNDS
62,848
(9,621)
53,227
Net movement in funds, included in the above are a8 follows..
Incoining
resources
Re80urces
expended
Movement
in funds
Unrestricted funds
General fund
298,027
(307,648)
(9,621)
TOTAL FUNDS
298,027
(307,648)
(9,621)
Comparatives for movement in funds
Net
movement
in fund8
At
3016123
At 117122
Unrestricted funds
General fund
35,042
27,806
62,848
TOTAL FUNDS
35,042
27,806
62,848
Page 13
continued..

FOOD FOR THE BRAIN FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024
io.
MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follow8..
Incoming
resources
Resources
expended
Movement
in fund8
Unrestricted funds
General fund
132,640
(104,834)
27,806
TOTAL FUNDS
132,640
(104,834)
27,806
ii.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 June 2024.
Page 14

FOOD FOR THE BRAIN FOUNDATION
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 JUNE 2024
2024
2023
INCOME AND ENDOWMENTS
Donations and legacies
Donations
244,908
110,708
Other activities
Events
Other
22,896
30,094
3,499
18,361
52,990
21,860
Investment income
Deposit account interest
129
72
Total incoming resource8
298,027
132,640
EXPENDITURE
Expenditure on charitable activities
Cost8 of providing education & research in
nutrition.
External consultant8 e08ts
Other costs
154,799
111,670
18,932
30,799
285,401
30,799
Support costs
Management
Communications and IT
General office
Finance costs
Insurance
Depreciation on Computer equipment
7,758
3,767
120
444
12,285
1,403
6,652
464
12,972
21,491
24,374
Governance costs
Independent examiners fee
Legal fees
756
600
49,061
756
49,661
Thi8 page does not form part of the Statutory financial 8tatement8
Page 15

FOOD FOR THE BRAIN FOUNDATION
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 JUNE 2024
2024
2023
Total resources expended
307,648
104,834
Net (expenditure)lincoJne
(9,621)
27,806
Thi8 page does not form part of the Statutory financial 8tatement8
Page 16