Chartty Comrnission number.. 1120687
Companies House number.. 6294709
VEGETARIAN FOR LIFE
TRUSTEES REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

VEGETARIAN FOR UFE
Contènts
Page
Trustees Annual Report
Independent Examinerfs Report
Statement of Financial Activitses
Balance Sheet
Statement of Cash Flows
10
Notes lo the Financial Statements

VEGETARIAN FOR LIFE
TRUSTEES, REPORT
REFERENCE AND ADMINISTRATIVE D￿AlLs
Charlty Reg5stratlon Number
1120687
Company R¢gl$trotlon Numb¢r
06294709
Patrons
Rose Elliot MBE
WendyTvrner-Websier
Gary Webster
Tru$t8¢8
Dr Barbara Sharp
Valerie Wright
Christopher Cooke
Glend8 Robert8
Or Karen Ahmed
(resigned 10 May 20251
(resigned 10 May 20251
18ppointed 2 November 20241
18ppointed 16 February 20251
18ppointed 2 August 2025,
resigned 3 March 20261
(appointed 3 March 20261
Ki¥han Oevani
K•y M8n•g•m•nf P•r*onn•l
Amanda Woodvin
Thom85 Wisè
Mouss8 Hadd8d
(Chief Executivel
(Head of Business Support I
IHead of Rès68rch and Polieyl
Company S¢¢r¢tary
Amanda Woodvin¢
R?gl¥tgr¢d Off 1¢¢
Norwood House
Brighton Grove
Manchester
M14SJT
Hilton Jones Chartered Certilied Accountants
Hollinwood Business Centre
Albert Street
Oldham
Lancashire
Indepgndgnt Exomln¢r
OL8 3QL
Bankers
The Royal Bank ol Scotland
1 Dale Street
Liverpool
L2 2PP
Investment Managers
Rathbones
Port of Liverpool Building
Pier Head
Liverpool
L31NW

VEGETARIAN FOR LIFE
TRUSTEES, REPORT
Review ofthe year
The 2024125 financial year saw Vegetarian for Life IVfLI continue to deepen its impact across the UK care
se¢tor, supporting older vegans and vegetarians Iveg"n$l through advo¢a¢y. training. research, and
practlC81 resources. With the number of veg.ns in care steadily rising. VfL continued to champion person-
centred dietary c8re, strengthen partner5hip5. and inspire innovation in care c8tering.
Outreach and training
Overthe year, VfL delivered cookery demonstration5 and Iraining to 5,896 people across 33 organi58tions.
Surveyfeedback was overwhelmingly p051tive. with 98% of participants rating course5 85 excellent orvery
good.
"The food w8s reauy tasty and it was good to have a trained person to te8ch u8 more 8bout cooking and
vegan food option8.-
-A very enjoyable experienee. Enjoyèd the ￿t￿clou$100d 8nd atmosphèrè and rèpport with the ehef. We
ntod more ol thes$ ple8se.-
Tr8ining focused on practical skills, menu creatwity. nutrition and inclusive care, equipping teams to
provide varied, nutritionally bal8ncerJ, 8nd exciiing p18ni-b8sed options.
A standout moment W8s a hand$-on session with TLC C8re. Two of its homes Serve exclusively vegetari8n
8nd vegan menu5, meeting the diet8ry and cultural needs of Gujarati re5ident5. Roving Chef Ollie Bragg
led training on cl85SIC5 including Lancashire hotpot, egg-free crème brulée, and vegan scones. while
demonstr8ting innovative uses of aqu8f8b8 and texture-modified dishes 81ign8d with IDDSI st8ndard¥.
Hosted at 8rake$' kitchen facilities, the day also included discussion5 Wlth TLC'5 Resident Experience
M8n8ger and demonstrated the Collaborativa support availablè to VIL Acereditèd Care Home Mèmbars.
Professional excellence was also recognised nation811y. VfL Roving Chefs Ivstina Kesterton and Alex
Connell compeied in the 2025 NACC Care Chel of the Year regional cook-offs, Wllh Alex pro8ressingto
the n8tional fin81. Their performance showed that plani-b8$ed cateringcan meet the highest profession81
st8ndards-delivering complex menus on time and wiihin budget. Success at this level strengthens WL'S
Credibility and reassvres care providers that vegan and vegetarian catering is ethical, nutritious,
commercially viable and widely appealing.
Chief Executive Amanda Woodvine addressed sector audienees over the year, ineludingThe Care Show at
ExCeL London and the Care Home Catering Forum. highlightingthe growing importance of inclusive
vegan and vegeiarian provision.
Engagement with regulators also progressed. buildingon earlier successes Wilh the Scottish Care
Inspectorate and extendingV￿rkWIIh the C8re Quality Commission.

VEGETARIAN FOR LIFE
TRUSTEES, REPORT
Awards for Excellence in Vegetarian and Vegan Care Catering
In October 2024. VIL hosted its ninih annual awards at rhe Houses of Parliamenr. ¢elebratingthose
transforming plant-based dining in ¢are settings. This re¢oÉniuon comes as nearly ong in three care
homes now support veg'n residents.
The 2024 aw8rd5 winners were=
C8relHo8pltal Cateroi ol the Yo•r, sponsored by Middleton Foods-MatthewThornton,
Nottingham University Hospirals NHSTrust. for creative. accessible vegan opiions.
V¢g8nlV¢È¢torlan Suppllor otthe Y•or, sponsored L)yaUmanhall- Vegetarian Express, for its
extensive plant-based range and susrainability commitment.
Chets, Heio Produci, sponsored by Bullseye Food Packaging- Henderson s Relish, valued lor
flavour and versatilily.
M08t Innovotlve V•rfanlV¢g•tsrl•n Reclpe- BOSHI for its Ultimate Vegan Lasagne, perfect for
care dining.
Alongside the ceremony, interactive workshopsgave attendee3 pr8Ctic81 insight into vegan fine dining
techniques. nutrition. pl8ting8nd dining ambience. The Launch of Goum?et Vegan. 8 new VfL recipe guide.
further supported caterers to create inventive and inclusive menu8.
UK U8t •nd Momory C•r• Pl•dK•
WL'S UK List and Care Home Directory continued to expand, strengtheningvi6ibility and standards across
the sector.
475 cara home5 joined asAcerèdit8d mem￿11
963 establishments were listed in the Carg Hom¢ Dire¢tory
318 home8 signed the Memory Care Piadge
10 Featured Suppli¢r¥ ¥upported sector-wide best pra¢ti¢o
R•aoure•8 And eommunle8llon#
WL published three new rg$our¢gs- One-PotMe8ts. Gourmet Vegan, and Vintage m8g8zine-and
distributed 3,361 publi¢ations to care est8blishment$ and member$ of the public. Four editions of the
online m8g82ine eBites. alongside 132 items of press coverage. maintained national visibility for p18nt-
based care.
New initiatives strengthened gT8ssroots engagement. The VIL Friends. Challenge encouraged local
volunteering and advocacy, while the Veggie Voices exhibition toured libraries nationwide, sharing the
stories of veg"n pioneers and sparking Community conversations. Exhibitions coincided with key
awareness dates. includingvegetarian Month.
Community connection remained ¢entTrl to VfL's work. The Edinburgh Vegan Lunch Club- delivered in
partnership with Hendersons vegeiarian and vegan restaurant- marked its firsi anniversary in September
2025, offering a welcoming Space lor shared meals. conversation. and friendship. Meanwhile, VfLs
Supporter Services team continued to provide direct support to older veg.ns across the UK. Through
services including the pen- and phone-pal scheme, vfL helped like-minded people build meaningful
conn8Ctions and reduce isolation.

VEGETARIAN FOR LIFE
TRUSTEES, REPORT
R88e8rchTr poLicy* and advocacy
Evidence-led advocacy remained a priority. Modeliing research commissioned by VfL and condu¢ted by
tho OMNIPLaNT resear¢h group at Swansea University ¢on¢lud¢d in D8¢ember 2024. Building on VfL
survey data, the study proje¢ts a Substantial rise in veg.ns in UK ¢are homes by 2031. It estimates that up
to 4% of residents aged 65+ may be vegetarian and 0.7% vegan- equating to more than 13.000
vogfjtari8n8 and 2.400 vegans requiring appropriate m¢als and support.
In January 2025. VfL convened a panel on Mental Capacity & Diet in Care. streamed live on YouTube.
Contributors frorn the Mental Health Tribunal (Scotlandl. Pegaso University and the Salvation Army
examined the relationship between diet and decision-making capacity. A full transcript will inform a
forthcoming report for charities. care deeision-makers and politymakers.
Grant8 and 8llPPOrt
The Vegetarian and Veg8n Fund continued to support independent livingfor older veg"n5 by funding
essential items such as electric stoves and mobility bids. Recipients highlighted the practical an¢J
emotional imp8Ct ol this support=
°My new electric stove has made life e8sief and more pleasant. l am benefiting from the sense of
liberation from usingthe scooter..
-1 ¢on't thank you 811 $nough for h¢lping m¢ tts goin wm$ indep¢nden¢$ bè¢k.-
R•cognltlon and award8
WL'S work gained further exrernal recognition during the year. The ch8rityw8s named a fin81ist in the
Dementl8 Care Awards 2025 (Diversity & Dementla C8tegoryl and received both 8 Non-Profit Dedic8tion &
Integrity Excellence Award 2025 and Best Specialist Vegetarian & Vegan Support NPO- UK 2025. These
honours re118¢t the growing inllu?n¢¢. ¢redibility•nd rg•ch 91 VfL'swork in ¢h8mpioning in¢lu$ivg p18nt-
based care.
Future pLmn•
In the coming year. VfL willcontinue to strengthen support for older veg'ns in ¢8re 8nd 8t home, building
on its work in advo¢a¢y. training and ￿sourCes. A major focus will be the 18un¢h of 8 digital carers. guide,
designed to help family and professional carers respect and provide forvegan and vegetarian diets in
dome$ti¢ Settings. The guide will bringtogether pr8Cti¢al. easy-tO-U$g re$ource$ for anyone who shops,
cooks or provides care lor an older veg'n-whether at home or through a care service.
We will also continue our collaboraiion wth wulators. Workwith the Scottish Care Inspectorate will
support updates to Its Food & Fluid Resource. ensuring that guidance reflect5 current best practice in
Inclusive, person-centred care. In parallel, VfL will contribute to updaiingthe Good co￿ for Vegetarians
8nd Vegans guidance (also pioduced jointlywith the Cale Inspectoratel, helping Ca￿ providers across
the UK meet the needs of theirveg"n residents consistently and confidently.
FlnanciaL revlew
Income for the yeartotalled E101,68612024.. £110,676). ExpendItu￿fOrtheyear totalled £362,88212024..
£404.5191. Fund5 at 30 September 2025 totalled E3.642,63012024.. E3.687.2871, including restricted
funds of £14.88412024.. £52.1NJOI and designated lunds of £3.272.70612024= £3,273,100). The total
amount of unrestricted geneial funds at 30 September 2025was E355,04012024.. E362,1871.

VEGETARIAN FOR LIFE
TRUSTEES, REPORT
R88erves policy
The Trustees ensure that the Charity has ihe necessary reserves to cover lis liabilities. and that the
uninvested, unrestricted reserves equate to lor exceed) six months of'¢ore' costs- currently È110.000
12024.. £110,000). At 30 September 2025 unrestricted general funds amounted to È355.04012024'.
£362.1871.
The Trustee5 are currently wilhdr8wing £28,000 per month Irom the investment portfolio in order to be
able to deliver the chBrity5 objectives each year. As a resull, £336.CM)O ha5 been unde5ignated at 30
September 2025 and Is now showing as part ol the unrestricted genernl funds, which amovni 10 £355,040
at 30 September 2025.
Overthe next 12 months the Trustees are expectingto gener8t8 8 further delicit of £330.242 and hence do
not believ8 the value of unrestricted funds is excessive.
Investment pollcy
The investm8nt policy 15 to ensure that th8 charitys surplu5 funds are invested to optimise the long-t9rm
tot81 return
subject to prudent rn8nagem8nt of the risks 85SQCl8ted with 8 balanced approach to
portfolio management. To maintain an a¢¢eptable levelof risk. excess funds are split between two
categories.. al Equities, corporate bond5, gilt5 efc: up to 90% Ibased on fund5 originally inve5tedl, held
with investment manager5 to provide income and capital growth over the medium to longterm. bl C85h
investments.. the balance held in fix8d-rat8 d8POSIt accounts, having a mix of maturities depending on
VfL's current financi81 position. These are managed by the Treasurer to optimis8 inter88t. The over811 risk
level for these deptsslts is 'low'. Investment performance is reviewed on a quarterly ba515 at Board
meeting5. The investment managers, perlormance 15 reviewed every 3 year5 or 500ner if considered
necessary by the Bo8rd. In this review the suitability o18sset aLLoe8tion and stock selection is considered.
Rlsk Pollcy
The Board believes that elfective risk management is eentral to good governance= Vegetarian for Life'5 risk
management policy is reviewed annually and its risk map is reviewed at each board meeting. The Board is
aw8re ol the risks th8t the Charity is expos8d to. and adopts policie5 and str8tegies to minimise them.
They inelude..
proper insurance io coverihose riskswhich can be insured against
Ibl
systems to ensure 8Ultable financial controL
Icl
the availability ol up-to-date information
Oolni concern
The financial Statements have been prepared on a goingconcern b85is as the Trustees believe that no
material uncertaintie5 exist. The Trustees have considered Ihe (evel of funds held and the expected level
of income and expenditure for 12 months from 8Uthorising these financial statements. Based on current
reserves and forecasted income anil expenditure, the Chanty is expected to have sufficient resources to
continue operating as a going concem.
The Trustees have assessed the potential financial impact on the charity. Stalfing levels. which represent
the charity s major annual expenditure. are considered appropriate io support Its objectives. Designated
fLJnds continue to cover projected expenditure for the foreseeable future. although relianc8 on finite
investment portfolio$ is a¢knowledged.

VEGETARIAN FOR LIFE
TRUSTEES. REPORT
The charitycontinues to PLlfSue new income Streams, including grants. legacy marketing, chargingfor
publications, and Supporter5- and Featured Suppliers Schemes. These Initiative5 forffl part of a drive to
facilitate sustainable income generation. Strategic and commetcial plans ale fegulaily reviewed, and
associated financial risks are actively monitored.
On this basis. the Trustees are satisfied that the charity is a goingconcern.
Trustee5 respon51bllltle5 In relatlon to the flnanclal ststements
The tharity trustees are responsible for preparing a trustees. 3nrhu81 report and financial statements
in a¢cordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom
Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare
financial statements for each year which give a true and fair view of the state of affairs of the charity
and of the incoming resources and application of resources, of the charity for that period. In
preparing the financial statements. the trustees are required to..
Select suitable accounting principles and then apply them consistentlvi
Observe the methods and principles in the applicable Charities SORP..
Make judgments and estimates that are reasonable and prudent..
State whether applicable accountin8 Standards have been followed, subject to any material
departures that must be disclosed and explained in the financial statements,.
Prepare the financial statements on a going concern basi5 unless it is appropriate to
presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the
finantial statements comply with the Charities Act 2011, the applicable Charities (Accounts and
Reports) Regulations, and the provision of the Trust deed. They are also responsible for safeguardin
the assets of the charity and taking reasonable steps for the prevention and detection of frèud and
other irregularities.
Approved by the trustees on 6, June, 2026 and signed on their behalf bv..
C. Cooke
Trustee

VEGETARIAN FOR LIFE
Independent Examinees Report
For The Year Ended 30 September 2025
I reFX)rt on the accounts of the company for the year ended 30 September 2025. which have are set out on
pages 8 10 24.
Respective responsibilities of trustees and examiner
The Iruslees (who are also directors of the company for the purwses of company lawl are responsible for
the preparation of the accounts. The trustees consider that an audit is not required for this year under section
144121 of the Charities Act 2011 (the 2011 Act) and that an independent examinab'on is needed. The charity
is required by company law lo prepare accnjed accounts and l am qualified to undertake the examination by
being a qualified member of The Association of Chartered Certified Accountants.
Having satisified mysew that the chanty is not subject to audit under company law and is eligible for
independent examination. it is my responsibility to..
examine the accounts under section 145 of the 2011 Act.,
follow the procedures laid d¢?W￿ in general Directions given by the Charity Commission under
section 145{bl of the 2011 Act., and
to stale whether particular matters have come to my attention.
8asls of Independent examlnorfs raport
My examination was carried out in accordance with the general Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of tha
accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in
the accounts, and seeking explanations from you as trustees conceming any su¢h matters. The procedure$
undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is
given as lo whether the accounts present a 'lrue and fair view, and the report is limited lo those mallers sel
out in the statement below.
Indgpendent gxamingrfs statgmgnt
In connection with my examination, no matter has come to my attention-.
111 which gives me reasonable cause to believe that in any material respect the requirements
to keep aeeounting reeords in aceordanee with section 386 of the Companies Act 2006; and
to prepare accounts which accord with the accounting records. ￿mplY wth the aco)unting
requirements of section 396 of the Companies Act 2006.. and
wlh the methods and principles of the Statement of Recommended Practice.. Accounting and
Reporting by Charities have not been met- or
(21 lo which, in my opinion, attent￿￿ should be drawn in order to enable a proper understanding of the
accounts lo be reached.
JM Hillon-Jones
Hilton Jones Ltd
Hollinwood Business Centre
Albert Street
Oldham
OL8 3QL
06 June 2026
Pa￿7

VEGETARIAN FOR LIFE
stst•m•nt of Financial Activities {ineluding Incomè and Expèndituro A¢¢ountl
For The Year Ended 30 September 2025
Unrestrictsd Restrtcted
Funds
Funds
2025
2024
Nots$
INCOME FROM
Donalions and ltrga¢ios
Charitable activities
Income from trading activili8S
Invèstmant income
Other income
4.369
9.043
12,550
74.081
602
4.369
10,084
12.550
74.081
602
12,445
11,659
1,041
86,572
TOTAL INCOME
1(KJ,645
1,041
101,686
110,676
EXPENDITURE ON
Investment managerfs fees
Charl¢able a￿￿111e$
17.642
307,083
17.642
34S.240
23,887
380,632
38,157
TOTAL EXPENDITURE
324.725
38,157
362,882
404,519
NET INCOMEIIEXPENDITUREI
224.080)
137.1161 1261.1961
1293,8431
Inveslmgnl propertlgs - Revalvalion
Realisad and unrealizgd gains ¢
Investmgnts
11
4.500)
14.5001
32,050
221.039
221.039
293,785
NET MOVEMENT IN FUNDS
17.5411
(37,1161
144,6571
31,992
RECONCILIATION OF FUNDS
Total funds brought forward
16
3,635,287
52,th)0
3,687.287
3,655,29S
TOTAL FUNDS CARRIED FORWARD
16
3,627,746
14,884
3,642,630
3,687,287
The statement of finanual activities includes all gains and losses recoJnised in the year. All income and
expendrture derive from continuing aciivities.
The notes on pages 11 to 24 forni parl of these accounts.

VEGETARIAN FOR LIFE
Balancè Sheèt
As At 30 September 2025
Companies House number. 6294709
Unrestricted
Funds
Rostricted
Funds
2025
2024
Notss
FIXED ASSETS
Investment properties
Tangible Asseis
Investment
11
12
227.500
125
227,500
125
232,000
519
13
3.313,830
3.313.830
3,376,$80
3,541,455
3,541,455
3,609,099
CURRENT ASSETS
Debtors
Cash at bank and in hand
14
4,896
82.203
4,896
97,087
5,088
84,492
14,884
87.099
14,884
101.983
89,580
Credllors: Amounts falllng duo
wlthln on• y•ar
15
808
808
11,392
NET CURRENT ASSETS
86.291
14,864
101,175
78,188
TOTAL ASSETS LESS CURRENT LIABILITIES
3,627.746
14,884
3,642,630
3,687,287
NET ASSETS
3,627,746
14,884
3,642,630
3,687,287
THE FUNDS OF THE CHARI
Restricted income funds
Unreslricled income funds
16
16
14,884
14,884
3,627.746
52,000
3,635,287
3.627.746
TOTAL CHARrrY FUNDS
3,627,746
14,884
3,642.630
3,687,287
For the period in question the company was eniilled to the exemption conferred by seciion 477 of the
Companies Act 2006, and that no notice has been deposiled under sectson 476 in relation to its accounts for the
financial year. The directors acknowledge their responsibilities for cOm￿￿ng wrth the requirements of the
Companies Act 2006 wrth respect to accountsng records and the preparation of accounis.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the
small companies. regime.
A •
-'?es on 06 June 2026
C Cooke- Tnjstee
The notes on pages 11 to 24 fomi part of these accounts.

VEGETARIAN FOR LIFE
Statement of Cash Flows
For The Year Ended 30 September 2025
RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES
2025
2024
Net movement in funds
Add back depreciats.on
IGainsllLosses on investment
Deduct invèstmgnt income
Decreasellincreasel in debtors
Decreasellincreasel in stock
Increaselldecreasel in creditors
144.6571
394
67,250
174.0811
192
31,992
S99
161,6811
186,5721
11451
12,921
14161
110,5841
NET CASH USED IN OPERATING ACTIVITIES
161,4861 1103,3021
CASH FLOWS FROM INVESTMENT ACTIVITIES:
Interest
74.081
86,572
NET CASH PROVIDED BY INVESTING ACTMTIES
74,081
86,572
INCREASEIIDECREASEI IN CASH AND CASH EQUIVALENTS DURING THE
YEAR
12.595
116,7301
CASH AND CASH EQUIVALENTS BROUGHT FORWARD
84.492
101,222
CASH AND CASH EQUIVALENTS CARRIED FORWARD
97,087
84,492
P¥ge 10

VEGETARIAN FOR LIFE
Notès to the Financial Ststèm•nts
For The Year Ended 30 September 2025
1 Accounting Policies
1.1 Basis of preparation and assessment of going concern
The accounts Ifinanaal statements) have been prepared under the historical cost convention with ilems
recognised at cost or transaction value unless otherwise slated in the relevant notes to these accounls.
The financial statements have been prepared in accordance wilh the Statement of Recommended Practice..
Accounling and Reporting by Charities preparing their accounts in accordance with the Financial RepDrting
Standard applicable in the UK and Republic of Ireland IFRS 102}. effeclive 1 st January 2019, and the
Financial Reporting Standard applicable in Ihe United Kingdom and Republic ol Ireland IFRS 1021 and the
Charitlgs Act 2011.
Th9 charity constitutes a public b9nefit enlily as defin9d by FRS 102.
The trustees consider that there are no material uncertainties about the chartys ability to continue as a
going concern.
1.2 Funds $lrueture
Reslricled funds are lunds which are lo k used in auJ)rdanc8 with specific r6s1riclions imposed by the
donor or trust deed. There are 2 reslricled lunds.
Unreslrict8d income funds comprise Ihose furKls which the trustees are fw to use lor any purpose in
furtherance of the charil8ble objects. Unrestricted lun¢Js include (Jesignalèd funds wherè the Iruslees, al
their dis¢relion, have cre818d 8 fund lor a specific PUTfrt)se.
Furth8r details of each lund are disclosed in note 16.
1.3 Income recognltlon
All Income is recognised once the tharty has enlillemenl lo the income. il is probable that the income will
be received and the amount of income receivable can be measured ￿liablY.
Donations are ￿COgnised when the charity has been notsfied in writing of l)olh the amount and selllemenl
dale. In the event that a donation Is subject Io ¢ty)dilions that require a level of performance before Ihg
charity is ents'ued lo the funds, the income is deferTed and not re(wnised until either those conditions are
fully mel, or the luifilmenl of those Conditions Is wholly within the control of the ¢harity and il is probable that
those condilior15 will be fulfilled in the reporting peri¢yJ.
Inlergst on funds hgld on deposit is induded when recgivable arn1 Ihe amount can be measurgd rgliably by
thg ¢harily, this is normally upon notsfi¢alKJn of the interesl paid or payable by the bank. Dwidends arg
recognised once the dividend has been dtrclar￿ and noliri¢ab.￿ has betrn received ol the dividtrnd due.
1.4 Expendlture R•cognltion
Liabilities are rewgnisgd as expenditure as s(M)n as Ihere is a legal or ￿nstruCtIve obligation committing
the charity to that expenditu￿, il is probable thal setuement will be requirgd and the amount of thg
obligation ran be measured reliably.
All expenditure is accounted for on an a¢xruals basis. All expenses induding support costs and govemance
costs are all¢xaled or apportioned to the a￿￿￿able expenditure headirys. For more information on this
attribution refer to note 1.6.
1.5 Irrecoverable VAT
Irrecoverable VAT is tharged againsl the expendilure heading for which it was incurred.
P8ge 11

VEGETARIAN FOR LIFE
Notès to the Financial Ststèm•nts
For The Year Ended 30 September 2025
1.6 Allocation of support and governance costs
Support costs have been allocated be￿een govemance costs and olher support costs. Governance costs
comprise all costs involving the public accounlability ol the charity and its compliance with regulation and
good practice. These costs include cosis related lo independenl examination and legal fees together wilh
an apportionment of overhead and support costs.
Govemance costs and supwrt costs relating lo charitsble activities have been apportiontrd based on type
of expense. The all￿ats.0￿ o15UPPOrt 8nd governance costs is analysed in note 8.
1.7 Costs of ra161ng funds
The costs of raising funds consists o18Ctivities, marketing and DBS costs.
1.8 ChaTltabl¢ Actlvltlos
Costs of charitable activitigs indude govemance costs and an apportionment of support costs as shown in
note 7.
1.9 Tanglbl• fix8d a88•ts and d•prnelatlon
All assets ￿$ting more Ihan £500 are capilalised and valued al hislorical cost. Deprèciation is charged on
the following basis..
Fixtures, fillings and èquipmenl
25% ￿ cost
1.10 Investment proport1•1
Investment properties are induded at market value. Gains and losses on the revaluation and disposal of
investments are reflected in the Statement of Financial Acbvities. No depreciation is provided because, in
tha opinion of the trusteès, the propèrtias ara maintain8d to such a standard that their estimated rasidual
valuo is not10$$ than co$t and thgfekne no matsrial d$pr￿lati￿ ¢hargo ari$g$.
1.11 Flx•d Ass•t Inv•$tm•nts
Investments are recognised initially al f8iT value which is normally the transaction price exduding
transaction costs. Subsequently. Ihey are measured at fair value with changes recognised in 'net gains I
Ilossesl on investments, in ihe Stalemenl ol Financial Activities if Ihe shares are publicly traded or their fair
value can otherwise be measured reliably. Other inveslmenls are measured at cost less impairment.
1.12 Current Asset Investments
Current asset investments are staled at market value.
P8ge 12

1.13 Realised gains and losses
All gains and losses are tsken to the Statement of FinarKial Activities as they arise. Realised gains and
losses on investments are calculated as the difference between sales proceeds and their opening carrying
value or their purchase value if acquired subsequenl lo the first day of the financial year. Unrealised gains
and losses are calculated as the difference between the fair value at the year end and their varying value.
Realised and unrealised investment gains arKI losses are o)mbined in the Statement of Financial Activities.
1.14 Pensions
The charity operates a defined contributton pensKJn shceme whose asseis are held separalely from those of
the company in an independently adminislered lund.
1.15 Debtors
Trade and other debtors are rg¢ognised at the seluement amount due after any trade discount offered.
Propaymenls aro valued at Ihe amount prepai(I nel of any trade discounts due.
1.16 Crtdltors and pr¢vl$lon$
Creditors and provisions are recognise(I where the tharity has a present oblig81ion resultin9 from a past
tsvtrnt th81 will probably resvll in the Iransler of tunds lo a thirtj paty and the amount dutr lo settle the
obligation can bè measured or estimated reliably. CrediloTS and provisions aro normally reeognised al their
settlement amount after allowing for any trade iJiscthJnls due.
P¥ge 13

VEGETARIAN FOR LIFE
Notès to the Financial Ststèm•nts
For The Year Ended 30 September 2025
2 Related party transactions and tru5tees' expen5e5 and remuneration
The trustees all give freely their time and expertise wilhoul any fomi of remuneration or other benefit in cash
or kind 12024.. £nill. Expenses paid to the trustees in ihe year tOtal￿d £1.063.1412024.' £7621. There are no
other related party transactK)ns in 202512024= £nill.
3 Donations and Legacies
Unr•$¢Yl¢t•il R¢$trl¢t•il Total Funds Total Fund$
2025
2025
2025
2024
Donations
4,369
4,369
4.369
4.369
12,445
12,445
Previous r8POrting p8riod
Unrw4trlct•d
Restrfct•d Total Fund$
2024
2024
2024
Donations
11.945
11,945
500
12,445
12,445
500
4 Income from ¢harltsbl• a¢tlvltl•s
Unr•8trfcted
2025
Restrfcted Total Funds Total Funds
2025
2025
2024
Our Sale West Big Local
Rental income
1,041
1,041
9.043
10,084
9,043
9,043
11,659
11,659
1,041
p￿vIouS reporting pericKJ
Unr•strlctod
Restrfctod Total Funds
2024
2024
2024
Rental income
11.659
11,659
11,659
11,659
P¥ge 14

VEGETARIAN FOR LIFE
Not¢$ to the Finan¢ial Statèments
For The Year Ended 30 September 2025
5 Income from other trading activities
Unr•stricted Restricted Total Funds Total Funds
2025
2025
2025
2024
Sales
12,550
12,550
6 Net In¢om¢
2025
2024
Nel income is staled after charging=
Depreciation - owned assets
Accountancy
394
S99
4,560
7 ExpendStur•
S•rvlc•s
2025
2024
Exp6ndltur• on ralslng funds
Investment manager's fees
17,642
17,642
17,642
17,642
23,887
23,887
S•pA¢es
2025
2024
Exp•ndbturv on charftabl• actlvltles
Employmenl costs
Consultancy
Recruilmenl costs
Granl awarded
Puljications-production and dislribubon
Travel
Exhiblions and events
Advertising
Govemance Costs
Support costs
251,164
30,880
216
8,416
5,910
478
6.303
3,932
251,164
30,880
216
8,416
5,910
478
6,303
3,932
3,904
34,037
345,240
247,$03
53,027
3,840
4,732
243
9,176
15,116
10,247
36,684
380,632
34,037
345,240
362,882
362,882
404,519
P¥ge 15

VEGETARIAN FOR LIFE
Notès to the Financial Ststèm•nts
For The Year Ended 30 September 2025
7 Expenditure {Cont.I
2025
2024
Grant award
Individuals 5
12024..31
8,416
3,840
2025
2024
Restricted funds
Unrgstricted funds
38,157
324.725
362,882
66,113
338,406
404,519
8 Allocatlon of go￿rnanC• and support costs
The breakdown of support Costs arKI how these were 811ctated between governance and other support
costs is Shown below.
G•n•ral
Support
Ba•ls ol•pportlonm•nl
Gowmanc•
2025
Legal fegs
Trustee expenses
Recwilmenl costs
Rent, rates and services
Repairs and maintgnance
Website and computer costs
Telephone
Depreciation
Slalionery and poslagg
Office expenses
Ac¢ountsncy
Bank charges
Minor equipment
Insurance
PuiJi¢ations and sUbS￿pIlOns
Training costs
Sundry gxpgnses
typg ol expenso
type ol expense
type ol expensg
Use ol lacililies
type ol expenso
type ol expense
type ol expense
type ol expense
type ol expensg
lype ol expense
type ol expense
type ol expense
type of expens8
type ol expense
type of expens8
type ol expense
type of expense
2.841
1.063
2,841
1,063
40
24,092
40
24,092
2,242
1,123
394
1,425
2,242
1,123
394
1,425
670
417
630
530
670
417
630
530
52
505
52
505
34.037
3,904
37,941
P¥ge 16

VEGETARIAN FOR LIFE
Notès to the Financial Ststèm•nts
For The Year Ended 30 September 2025
8 Allocation of governance and support costs (Cont.)
Previous reporting period
General
Support
Basis of apportlonmont
G0￿ManCe
2024
Trustee indemnity insuranGe
Mg9ling costs
Legal fees
Rent, rates and services
Repairs and maintenance
Website and computer costs
Telephone
Depreciation
Stationery and postage
Office expenses
Accountancy
Bank ¢h8rges
PU￿Icall0nS and subsuiptions
Training costs
Sundry expenses
e of expense
type of expense
e of expense
Use ol fa¢ililies
e of expense
type of expense
e of expense
type of expense
e of expense
type ol expense
e of expense
type of expense
e of expense
type of expense
e of expensg
536
2.310
2.841
536
2,310
2,841
19,880
2,160
2,643
1,062
599
1,795
1,935
7,083
326
149
3,022
sgj
19,880
2,160
2,643
1,062
599
1,795
1,935
2,523
326
149
3,022
59]
4.560
36,684
10,247
46,931
P¥ge 17

VEGETARIAN FOR LIFE
Notès to the Financial Statèments
For The Year Ended 30 September 2025
9 Analysis Of $taff ¢o$ts
2025
2024
Wagtrs and salaries
Employers NIC
Pension ¢osls
175.013
50.903
25,248
251,164
223,987
12,731
10,785
247,503
Charitable activities
251,164
251,164
247,503
247,503
2025
2024
Average number of employBes
Number of employees with benefits in excess of £80,(
10
2025
2024
Total employment benefits, induding emplO￿r pension contribution8 of the
key management wrsonnel
134,999
132,839
Th9 charity considers ils key management perS￿ne1 ￿mpriseS those lislgd on page 1.
10 Ind•p•nd•nt Examlner F•es
2025
2024
Indgpgndgnl gxaminalion fees
4,560
4,560
P¥ge 18

VEGETARIAN FOR LIFE
Notes to the Financial Statements
For The Year Ended 30 Se tember 2025
11 Invèstmènt propertl8s
Investment
Total
Valuatlon
At 1 October 2024
Revaluation
At 30 September 2025
232.000
4.500
227.500
232,WO
4,500
227 500
On8 of the investment properties is currently held kn sale and expected to happen during 2026127
12 TangSbl• Flxèd Ass•t$
Fixtures,
fittings and
equlpment
Total
Cost
Al 1 October 2024
5,940
5,940
5,940
5,940
At 30 September 2025
D•pr•¢latlon
At 1 October 2024
Charge for Year
AI 30 Seplembgr 2025
5.421
394
5,421
394
5.815
5,815
N•t Book Valuo
At 30 September 2025
125
125
Al l October 2024
519
519
P¥ge 19

13 Investments
2025
2024
Cash Account
Rathbonès Portfolio
27,373
3,286,457
3,313,830
4,942
3,371,638
3,376,580
2025
2024
Quoted Investements
Market value as al 1 October 2024
Additions
Disposals
Realised and unrealised gains on investments
Market value as al 30 September 2025
3,371.638
3,342,IKJ6
398,189
1,105,570
1704,4101 11,369,723)
221.039
293,785
3,286.456
3,371,638
Inv•stm•nts
Fixed interest
UK Equities
Overseas Equities
Allemalives
Cash
Total
1,096,952
349,743
1,451.128
388.634
27,373
3,313,830
995,074
587,445
1,279,243
509,876
4,942
3,376,580
C¢y618t 30 September 2025
2633 715
2 816 $03
P¥ge

VEGETARIAN FOR LIFE
Notès to the Financial Ststèm•nts
For The Year Ended 30 September 2025
14 Debtors
2025
2024
Other debtors
Prepayments
1,865
3.031
4,896
5,088
5,088
2025
2024
Reslricled
Unrestricted
4,896
4,896
5,088
5,088
15 Cr¢dltors.' amounts lalllng du• wlthln one y•ar
2025
2024
Creditors
Accruals
Other creditors
754
10,638
808
808
11,392
2025
2024
Unrestricted
808
11,392
11,392
808
P¥ge21

VEGETARIAN FOR LIFE
Notes to the Financial Ststements
For Thè Y•ar Endèd 30 S•ptsm￿r 2025
16 An•lysi$ of ¢harltable fvnds
An•lysi$ of movgm•nt$ In unrestrl¢t•d funds
Asat
1 October
2024
30
September
2025
Incoming Resources
Resources
Expended
Trnnsfers
General fund
Designated funds
362,187
3.273,100
3.635.287
1￿,645
1107,7921
3941
1108,1861
355,040
3,272,706
3.627,746
100.645
Prevlous rerK)rting peric
Asat
1 O¢tober
2023
30
S•ptomb•r
2024
In¢omlng R*s¢ur¢e$
R•$our¢•$
Expend•d
Trnn$for8
Ggngral fund
Designated funds
312,745
3.224.937
61,414
48.762
111,9721
599
362,187
3.273,100
3,635,287
3.537,682
110,176
112,S711
P¥ge22

VEGETARIAN FOR LIFE
Notès to the Financial Ststèm•nts
For The Year Ended 30 September 2025
16 Analysi5 of movements in restricted fund5
sat
l October
2024
30
September
2025
Incoming Resources
Resources
Expended
Transfers
Plant based cookery course
Vegetarian ancl Vegan Fund
The Beulah Charitable Trust Fund
Our Sale West Big Local
(S￿)
18.4161
{29,2411
22,259
29.241
13,843
1,041
1,041
52,(KK)
1.041
138,1571
14,884
Previous reporting period
Asat
l October
2023
30
Soptembor
2024
Incoming Resources
Resources
Expended
Trnnsfers
Plant based cookery Course
Vegetarian and Vegan Fund
The Beulah Charitabl8 Trust Fund
Jo
500
22,259
29,241
26,099
91.514
13,8401
{62,2731
117,613
166,1131
52,000
Name of r•strf¢ted fund:
D•$¢rlptlon, nature and purpo$e of the fund
Vegetarian and Vegan Fund
lo generally assist older vegetarians in financial need. the
Tnjstees are exploring suitable causes lo expend the
Fund.
Funding receiwj to deliver a four-week healthy eating
and cookery skills projeci for Sale West residents and
caterers. Reslricted to project delivery costs.
Our Sale West Big Local
P¥ge23

VEGETARIAN FOR LIFE
Notès to the Financial Ststèm•nts
For The Year Ended 30 September 2025
17 Analysi5 of net asset5 between funds
Designated
funds
Unr•strlctgd
R•8trlctod
2025
Investments and investment properties
Tangible fixed assets
Cash al bank and in han
Other net current assetsllliabililiesl
Total
3.272.581
125
268,749
3.541,330
125
97,087
4,088
3,642,630
82,203
4,088
355.040
14,884
3,272.706
14.884
Previous reporting period
Dosignatod
fund$
Unmstrl¢tgd
R•&trlctgd
2024
Investments and inv8slmenl properties
Tangible fixed assets
Cash al bank and in hand
Other net curr¢nt assgtsllliabilitig$1
Total
3.272,581
519
335,999
3,608,580
519
84,492
16,304
3,687,287
32,492
16,304
362,187
52.000
3,273,100
52,000
18 Golng C¢n¢•rn
The charily's main source of income is granl lunding and investment irthme. Thè trustees consider, having
regard to reserves that it is appropriaie to prepare the accounts on a going concern basis and,
consequenuy, the acwjnts do nol indude any adjustments that would be necessary il the funding income
should cease.
19 Post Balan¢• She•t E￿nIS
The Trust88$ do not consider that there have bggn any events since Ihe balancg shoet dalg that
signrficanlly impact on the finanoal statem8nts.
20 Financial Instruments
The charity only has financial assets and financial liabiliiies of a kind that qualrfy as basic financial
instrumènts. Basic financial instrumgnts are initialty re¢ognised at transaction value and $ubsgqugntly
mgasured al their settlomenl valtje.
P¥ge24