REGISTERED COMPANY NUMBER: 0588530D (England and Wales) REGISTERED CHARITY NUMBER: 1116438 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATFMENTS FOR THE YEAR ENDED 30 JUNE 2025 FOR FOOD FOR THF. BRAIN FOUNDATION IA COMPANY LIMITED BY GUARANTEE) Orcom Civvals Limited Accountant6 50 Seymour Street IA>ndon WIH IJG
FOOD FOR THE BRAIN FOUNDATION CONTENTS OF THE FINANCtAL STATEMENTS FOR THF YEAR ENDED 30 JUNE 2025 Page Report of the Trustees I to 4 Independent Examiner's Report 5 to 6 Statement of Financial Activities Balance Sheet 8 to 9 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 THF YEAR ENDFD 30 JUNE 2025 The trustees who are also th"rectors of the charity for the pur[N$ of the Companies Act 2006, present their report with the financial statements of the charity for the }-ear ended 30 June 202t?. The trustees have adi)pted the provisions of Accounting Reporting by Charities= Statement of Recommended PraLtice pplie&ble ts) charities preparing their aeeounts in aeeordanee with the Finaneial Reporting St&nd&rd applicable in the UK and Republic of Ireland (FRS 102) (effertive i January 2019). OBJECTIVES AND ACTIVITIES Objectives and activities The charitable object of the Food for the Brain Foundation is: "to advance the edueyAtion of the general public and health professionals in all areas concei'ning nutrition and mental health. The Trustees have had due regard to the Charity Commission's guidanee on publie benefit when reviewing the Foundation's aims and objectives and in planning future activities. All our programmes are desigtied to be oducational, evidence.based, and accessible, and to benefit the public in improNryng cognitive health and mental wellbeiug. Thib year. our fuS hab been on broadening the reach. scientific eredibility. and practical application of our work aeross several ko) areas: .%L'uling digital for public education - We expanded the use and visibilit! of our CJognitive Function Test IC'FT) and COGNITIUNTNT Questionnaire. and continued to develop COGNITIONTM our digital risk reduction progr¥Amme designed to guide users in redueing their Yisk of eognitive deeline. All aye freely available to the publie and central to our mission to make prevention accessible to all Deepening our public health impact We launched COGNITIONTM for Smart Kids & Teens. a new family-focu8ed education programme that supports Cognitive health and development in children at)d teens. laying the groundwork for lifelong brain health. We also laid the foundation for a prAetitioneY-facing 8ervice to support clinical and nutritional professionals in integrating our t18 into their work Growing awarene68 and advoeACy Through media appearances, public speaking engagement8, and cducational content, we COTLtinued to r8ise awarcness of thc role of nutrition and lifestylc in prcvcnting Alzheimer'5 and (Ither forms of cognitive deeline. Our Alzheimer's Prevention Day and asSOLlated campaigntj Supported this mission. alongside ongoing content delivered via our website, weekly newsletter, and S(la1 media Building communit}, capacity - We further developed our network of volunteers and amb855adors, who continiie to share our touls and resourLe5 IoL'#lly. This growing communits play5 an important role in embedng prevention into everyda), conversations. AII OUT work is focuscd on making ¢Nrydence-based cognitive health education widely accessible, practical. and actionable, both now and for future genei-ations. Page I
FOOD FOR THE BRAIN FOUNDATION REPORT OF THE TRUSTEES FOR THF YEAR ENDFD 30 JUNE 2025 ACHIEVEMENTS AND PERFORMANCE 2024-25 marked a vear of meaningful progress and growing reaeh for the Fd for the Brain Foundation. with significant achievements aeross digital engagement. research infrastructure. public education, and organisational development. Key Development8 Over 25,000 users of the Cognitive Function Test (C,FD and COGNITIONTM Questionnaire this year, bringing the global total to more than 400.(M)O. The CFf remain8 central to the charity's mission to provide free, self-assessed tools for cognitive health 8creeThing aud awareness Launched the Smart Kids programme, a fami15..foeused initiative designed to support the cognitive devolopmont and mental wellbeing of children and 5.oung people. The first phaso included the developmont of educational materials, user journeys, and onboarding of earls. participants Expanded the seientific foundation of our work, with the development of data governance protoeols. and aetive eollaboration with researehers in the UK and Europe. This has strengthened our fibilit5' to use cwr data for meaningful researeh into risk reduction and early indieators of cognitive decline Advanced the COGNITIONT¥I programme. with new content development. re-platforming effort¥. and improved user engagement strategie$. These updates will enable a moye personalised, behaviour-change-driven experience for users. Public and Professional Engagement Grew our media and public profile, with features in Consumer health media, podcasts, and 8peciali8t press. The Foundation also eontributed to publie events and professional forum8, sharing insights on dementia prevention and cognitive health through nu¢ri¢ion and li(est)'le Piloted practitioner engagement pathways, developing a model ¢0 enable nutritional, functional medieine, and integrative health pi'actitioners to offer our testing tools and educational content to clients. Organisational and Dital Development Improved internal financial proce88e8, including better tracking of income and expenditure across key operational aT¢as such as tests, research, digitsl 8ervice8. and fundraising, to support informed decision-making and sustainabilit}") Invested in teehnulug) to 5UPPOrt deliveri. and data seeurits.. to support future research And Service scalabilitj Began internationali8ation planning. including early work on translated versions of the and the design of inclusive user journeys for non-English-speaking audiences. These achievements ret]eet steady progress in our strategic aim to eombine scientific credibility, pr&ctieal tools, and broad public engagement to improve long-term brain health and reduce the risk of cognitive decline. Page 2
FOOD FOR THE BRAIN FOUNDATION REPORT OF THE TRUSTEES FOR THF YEAR ENDFD 30 JUNE 2025 FINANCIAL REVIEW Financial position The Charity ended the financial s'e&r to 30 June 2025 in a stsble finaneial position. with don&tions and eayned ineome together supporting the delivery of its eore charitsble aetivities and the development of new programmes. The majority of funding this )ear eame from a eombination of public and eorporate donations and edueation&l and eognitive testing services, ineluding our Cognitive Function Test and webinars and events. These revenue streams support the Foundation's aim to offer free. evidence-based resources to the publie while building a financially sustainable mode Total donations Teeeived during the year amounted to £420.811. with additional eharitllble ineome of 43.536 from serviee-related aetivities. Tot81 expenditure for the }pear was £420,212. direeted toward delivery of educational programmes, digital platform developments. research infrastructure, and operational support. The eharity made targeted investments during the )'ear to s¢rengthen digital infras¢rueture, expand outreach, and prepare for future growth. including the development of practitioner pathways and the rollout of the Smart Kids programme. At year-end. the charit}. held total reserve$ of £97.422. The Trustees aim to maintain a minimum uf three tnonths. Core operating costs in reserves to safeguard the ¢hsLrity's future, and regular financial oversight is maintained to ensure prudent and responsible management. The Trustees are confident that the Foundation remains in a 81rong position to eontinue delivering its charitable objectiYe8 in the year ahead. with a f(*u6 on 6caling impaet and Strengthening long-term funding through a balanced mix of donations. service6. 8nd p8rtnership8. STRUCTURF.. GOVF.RNANCE AND MANAGEMENT Governing document The C,harit}' ig a campan}. limited by guarantee. The Triistees, who are al80 the directors for the purwse of compan} law, and who seThTed during the J?ear are as below. None of the Trustee8 ha8 any beneficial interest in the compans,. All of the Trustees are members of the company and guarantee t() contribute £1 in the event of a winding up. Each calendar year normall}" one-third of the Tru8tee8 are due to retire b) rotation, and can stand for re-elcction. REFERENCE AND ADMINISTRATIVE DETAIIS Registered Company number 05885305 (England and Wales) Registered Charity number 1116438 Page 3
FOOD FOR THE BRAIN FOUNDATION REPORT OF THE TRUSTEES FOR THF YEAR ENDFD 30 JUNE 2025 Registered offiee 50 Seymour Street IA)ndon WIH 7JG Trustees DrRVTutt M W Mete&lfe Mrs M Limnios Ms J Trerrari-wells A Banerjee R Bruwn B Parker Company Secretary Ms J b'errari-wells Independent Examiner M F Gibbun¥ FCA, TEP Orcom Civvals Limited Aceountants 50 Seymour Street LK)ndon WIH 7JG Thi8 report has been prepared in accordance with the $peci81 provisions of Part 15 of the Companie8 Act 2006 relating to small companies. Approved by order of the board of trustees on 21 October 2025 and signed on its behalf by.. MS J Ferrari-Well8 - Trustee Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FOOD FOR THE BRAIN FOUNDATION Independent examineT'S Teport to the trustees of Food for the Brain Foundation {'the Company,) I report to the eharity tTUStees on m}. exalation of the aeeoullts of the Company for the year ended 30 June 202ti. Responsibilities and basis of report AS tho charit)'s trustoes of tho C,ompany (and also its dwectors for the purposes of company lawl you are responsible for the preparation of the accounts ID accordance th the requirements of the COmpae8 Act 2006 {'the 2006 AL't'I. Having satisfied myself that the accounts of the Company are not required to be audited under Vart 16 of the 2006 Act and are ellble for independent examiiiation. I report in respect of my examination of )'ouY Charity's aeeounts a5 earried out under Section 14a of the Charities Aet 2011 ('the 2011 Aet'}. In e&rrying out m5, examination I have followed the Directions given by the ChArity ComnLission under Seetion 145{6) {b) of the 2011 Aet. Page 5
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FOOD FOR THE BRAIN FOUNDATION Independent examiner's statement Since your eharity's gr055 ineome e.xeeeded £200.0(K) J'our exattLitier must be a member of & listed body. can confirm that I am qualified to undertake the examination because I member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have COpIeted my ex2minatioTh. l confM that no matter5 have eome to attention in conneetion with the ex&mination gLVLng e e&use to believe.. accounting records were not kept in respect of the Company as required b5. Section 386 of the 2006 Act., or the aLcounts do not acci)rd with those record5: or the Accounts do not eompl}' with the aeeounting requirements of Seetion 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 indepondont examination., or the XLLounts have not been prepared in Aceordaneè with the mèthod5 and prineiples of the Statement of Recommended Pr&ctiee for accounting and reporting by charitieÈs lappliellble to charities preparing theii. &eeounts in &ceordance with the Financial Reporting Standard applie&ble in the UK and Ropublic of Ireland Il*RS 10211. I have n(1 eonLern5 and have Lume across no Other matters in connection with the examination to which attention should be drawn in thib report in order to enable a proper underbtanding of the a¢count¥ to be reached. M F CJibbons FC,A. TEP The Institute of Chartered Accountants in England and Wale8 Orcom Civvals Limited Accountants .fj0 geymour treet IA)ndon WIH 7JG 21 October 2025 Page 6
FOOD FOR THE BRAIN FOUNDATION STATEMENT OF FINANCtAL ACTIVITIES FOR THF YEAR ENDFD 30 JUNE 2025 2025 Unrestricted fund 2024 Total funds Notes INCOME AND ENDOWMENTS FROM Donatii)n5 and legaLies 420,871 244,908 Other &ctLVities Investment income 43.416 121 52,990 129 Total 464,407 298,027 EXPENDITURE ON Charitable activities Support Costs 39.802 22,247 Expenditure on charitable activitie8 380,410 285,401 Total 420.212 307,648 NET INCOMEI{EXPENDITURE) 44.195 19.6211 RECONCILIATION OF FUNDS Total funds brought forward 53.227 62,848 TOTAL FUNDS CARRIED FORWARD 97.422 53,227 The notes form part of these fmancial ststements Page 7
FOOD FOR THE BRAIN FOUNDATION BALANCE SHEET 30 JUNE 2025 2025 Unrestricted fund 2024 Total funds Notes FIXED ASSETS Tangible assets 2,049 15,021 CURRENT ASSETS Sts)Lkb Debtors Cash at bank 36,8fJ6 13,088 9,324 53,717 71,018 107.874 76,129 CREDITORS Amounts falling due within one year (12,501) 137,9231 NET C'URRFNT ASSFTS 95.373 38,206 TOTAL ASSETS LESS CURRENT LIABILITIES 97,422 53,227 NET ASSETS 97.422 53,227 FUNDS io Unrebtricted fund8 97,422 53,227 TOTAL FUNDS 97.422 53.227 The eh&ritable company is entitled to exemption from audit under Sec¢ion 477 of the Companies Act 2006 for the year ended 30 June 2020. The members have not required the Lompan). to obtain an audit of its financial statements for the jear ended 30 June 2025 in aeeordanee with Section 476 of the Cumpanies Aet 2006. The trust¢es acknowledge thcir responsibilities for enurIng that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing finaneial statements whieh give a true and fair view of the state of atyairs of the charitable companj as at the end of each financial )'ear and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 39i and which otheise comply with the requirements of the Cgmpanies Act 2006 relating to financial statements, so far as applicable to the charitable coD]pany. O)) The notes form part of these fmancial ststements Page 8 continued...
FOOD FOR THE BRAIN FOUNDATION BALANCE SHEET- continued 30 JUNE 2025 These financial statements have been prep1ed aeeord2ULee with the provisions applieable to charitable companies subjeet to the 9mall Companies regime. The financial statemeTht8 were approved by the Board of Trustee8 and authorised for issue on 21 October 2025 and were signed OTh its behalf by: J Ferrari-wells - Trustee The notes form part of these fmancial ststements Page 9
FOOD FOR THE BRAIN FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THF YEAR ENDFD 30 JUNE 2025 AccouTr¥fiNG POLICIES Basis of preparing the financial statements The finaneial statements of the eharitable company. which is & public benefit entity under FRS 102. have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting bs, Charitios.. Statomont of Rocommonded Practico applicablo to charitios proparing thoir accounts in aeeordance with the Finaneial Reporting Standard applieable in the UK and RepubliL of Ireland {FRS 102) leffeetive l Januari. 20191., Finaneial Retborting Standard 102 'The Fin&neial Reporting Standard Applieable in the UK and Republie of Ireland. And the Comp&nies Aet 2006. The finaneial statements have been prepared under the historical cost convention. Income All income is recognised An the Statement of Financial Aetivities once the eharity has entitlement to the funds, it is probable that the income will be received and thè Amount ean be me&sured reliably. Expenditure Liabilitieb are reeognised as expenditure as soon as there is a legal or construetive obligation committing the charity to that expenditure, it is pN)bable that a transfer of economic bei)efits will be required in settlement and the amount of the obligation can be measured reliably. ExpeJ]diture 18 aecounted for on an aceruals basis and has been Clasbified under headings that aggregate all eo8t related to the category. Where Costs cannot be directl). attributed to particular headings thes, have been allocRted to activities on & basis consistent with the use of resour¢e$. Tangible fixed assets DeprLIL'iatiiin 1% provided at the following annual rates in order to write oty each asset over its estimated useful life. Computer equipment 25D/o on cost Stocks .8tock.s are valued at the lower of cost and net realisable value. after making due allowance for ob801ete and 81ow moving items. Taxation Thc charity 18 exempt from corporation tax on its charitablo activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustee5. Restricted funds can onl} be used for particular re8tricted purposes within the objects of the charity. Restrictions arise when specified b)- the donor or when funds are raised for paYtioulaT 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 THF YEAR ENDFD 30 JUNE 2025 OTHER ACTIVITIES 2025 2024 Events Other 21,875 21,540 22,896 30,094 43.415 52.990 INVESTMENT INCOME 2025 2024 Deposit account interest 121 129 NET INCOMEIIEXPENDITURE) Net incomel(expenditure) is stated after chargingllcrediting>'. 2025 2024 Independent examiners fee DeprLiatiOn . owned assets 1.000 12,972 756 TRUSTEES, REMUNERATION AND BENEFITS There were no tru8teè8' remuneration or other benefits for the }ear ended 30 June 2025 nor for the year ended 30 June 2024. Trustees, expenses There were no tru6tees' expenses paid for the J'ear ended 30 June 2025 nor for the year ended ,30 Julie 2024. Page 11 continued..
FOOD FOR THE BRAIN FOUNDATION NOTES TO THE FINANCIAL STATEMENTS- continued FOR THF YEAR ENDFD 30 JUNE 2025 TANGIBLE FIXED ASSETS Computer equipment COST At l July 2024 and 30 June 2025 51,890 DEPRECIATION At l July 2024 Charge for year 36,869 12.972 At 30 June 2025 49.841 NET BOOK VALUE At 30 June 2026 2.049 At 30 June 2024 15,021 STOCKS 2025 2024 Stocks 36,856 13,088 DEBTORS: AMOUNTS FALLING DUE THIN ONE YEAR 2025 2024 Trade debtor8 9,,324 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade cretorS S(Kial Security and other taxes Other creditors Accrued expenses 25.754 1.751 10,000 750 10,000 12,501 37,923 Page 12 continued..
FOOD FOR THE BRAIN FOUNDATION NOTES TO THE FINANCIAL STATEMENTS- continued FOR THF YEAR ENDFD 30 JUNE 2025 io. MOVElItENT IN FUNDS Net movement in funds At 3016125 At 117124 Unrestricted fund8 General fund 53,227 44,195 97,422 TOTAL FUNDS 53.227 44.195 97.422 Net ruovement in funds. ineluded in the above are as lollows-. Ineoming resources Resources expended Movement in funds Unrestricted funds Genoral fund 464.407 (420.212> 44.195 TOTAL FUNDS 464.407 (420.2121 44.195 Comparatives for movement in funds Net movement in fund& At 3016124 At in123 Unrestricted funds General fund 62.848 (9,621) 53,227 TOTAL FUNDS 62,848 (9,621) 53,227 Comparative net movement in funds. ineluded in the above are as follows: Incoming rcsourccs Resources cxpcndod Movement in funds UnrestTlCted funds General fund 298.027 (307,648) 19,621) TOTAL FUNDS 298.027 (307.648) (9,621) Page 13 continued..
FOOD FOR THE BRAIN FOUNDATION NOTES TO THE FINANCIAL STATEMENTS- continued FOR THF YEAR ENDFD 30 JUNE 2025 ii. REL4TED PARTY DISCLOSURES There were no related party transactions for the year ended 30 June 2025. Page 14
FOOD FOR THE BRAIN FOUNDATION DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THF YEAR ENDFD 30 JUNE 2025 2025 2024 INCOME AND ENDOWMENTS Donations and legacies Donations 420.871 244,908 Other activities Events Other 21.875 21.540 22.896 30.094 43.415 52.990 Investment income Deposit account interest 121 129 Total incoming resources 464.407 298,027 EXPENDITURE Charitable activities 9.400 600 Pension costs 10.000 Expenditure on charitable activities Costb of providing education & research in nutrition. External consultants Costs Other cnst5 170.302 173.388 36,720 154.799 111,670 18.9,32 380.410 285,401 Support Costs Managernent G¢noral office Fiiiance costs Insurance Depreciation on computer equipment 3,870 10,926 1,034 12,972 1.40,3 6.602 464 28,802 21,491 Governance costs Independent examiners fee 1.000 756 This page does not form part of the statutors. financial 5tatement5 Page 15
FOOD FOR THE BRAIN FOUNDATION DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THF YEAR ENDFD 30 JUNE 2025 2025 2024 Total resources expended 420.212 307,648 Net incomel(expenditure) 44.l95 (9,621) This page does not form part of the statutors. financial 5tatement5 Page 16