Annual Report and Accounts for the year ended 31 August 2022 

Registered Company Number: 06657048 Registered Charity Number: 1134094 

School Food Matters •  Annual Report and Accounts for the year ended 31 August 2022 

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## Contents 

School Food Matters • Report of the Trustees and Audited Financial Statements for the year ended 31 August 2022 

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A word from our Chair of Trustees 

June 2022 marked 15 years of School Food Matters and 


I’m proud to say that I’ve been involved with the charity for 12 of those years. To play a part in the transformation from grassroots campaign to influential national charity has been a privilege, and a pleasure to behold. 

So how to celebrate this milestone? Our strategy day in April was an opportunity to get creative, share ideas and come up with a menu of events to make the most of this anniversary. It felt important to include the voices of children and our 15th birthday film captures their powerful testimony about why school food matters. And children took centre stage as we launched our limited-edition tea towels and tote bags featuring fruit and veg designed by our beneficiaries. 

Birthday celebrations aside, this has been the year to dig deep into the systemic failures of the school food system. The School Food Review, led by School Food Matters, has moved into phase two. In the context of the costof-living crisis we must advocate for the millions of schoolchildren in England who are missing out on free school meals owing to restrictive eligibility criteria. But for the school food service to truly deliver we must also tackle procurement, quality and accountability, uptake and funding which hasn’t kept pace with spiralling inflation. Alongside our partners at Impact on Urban Health, Bite Back 2030, Chefs in Schools and The Food Foundation, all eyes will be on the Department for Education and the implementation of the hardwon monitoring and accountability measures included in the government’s Levelling Up white paper. 

Our greatest campaign asset is the schools in which we work every day, and the stories shared by teachers, families and children. Our five-year 

Healthy Zones programme, which will work with 80 schools in Lambeth and Southwark, has now expanded into Westminster and Tower Hamlets, providing a rich source of learning about how different schools in different communities support children’s health and provide good nutrition. 

Our flagship food education programmes go from strength to strength and this year we welcomed our funders from Whole Kids Foundation in Austin Texas, who were delighted to join 100 children to harvest fresh veg at a farm in Surrey. The Foundation’s CEO, Nona Evans, also donned a bee suit to join a class of 30 children from Hackney on a visit to an apiary in Holland Park. Our partnership with Whole Kids has grown this year with a new programme inviting community volunteers to create school gardens. The programme, piloted in Sheffield on a chilly day in April, will roll out to four new cities in 2023. 

Sadly this was the year that saw the start of the war in Ukraine, prompting reflection on how we could respond to humanitarian crises. Together the team came up with our Welcome programme, using fun, hands-on gardening workshops to help schools warmly welcome and integrate refugee children into their school communities. So far, sessions have been delivered in Sheffield and London with more planned for 2023. 

School Food Matters continues to grow, and we now have a talented team of 20. Our focus on wellbeing and team building is now embedded into the culture of the charity with volunteering opportunities, a weekly team run, a kayaking expedition on the Thames and fundraising challenges. Our Equity, Diversity and Inclusion working group is firmly established and staff training days were delivered this year, with more to follow. 

Ben Reynolds Chair of Trustees 

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What we’ve achieved since **211,000 4,400 8,000+** children from children have children and adults 2012* 871 schools have visited a farm have learned how participated in our food to grow vegetables education projects 




**6,000 388 9,000+ 45** children have children attended children have schools have learned to cook our holiday food learned about bees been supported from scratch and fun clubs by our Healthy Zones team 


Our impact in 2022 **1 in 2 60% 88%** students tasted of students of teachers said a new flavour by reported learning working with taking part in our something School Food Matters * The figures reflect cumulative programme data since food education new about healthy had given them 2012. School Food Matters collects both qualitative and projects eating greater confidence quantitative data from each to teach cooking and every programme in order to ensure that we are on and growing track, making an impact and delivering our mission. 

Interim evaluation of our Healthy Zones programme **85% 95% 2/3** captures early evidence of teachers of teachers thought of parents said the of positive reported greater our programmes holiday food and improvements staff and volunteer gave students a fun clubs made a to school food involvement better understanding positive difference culture and in gardening of where their food students’ ability at school comes from, and to their family’s to concentrate greater respect for access to food over in class the natural world the holiday 

School Food Matters •  Annual Report and Accounts for the year ended 31 August 2022 

School Food Matters •  Annual Report and Accounts for the year ended 31 August 2022 5 

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HODL
Report
of the
Trustees

_The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2022. The Trustees have adopted the provisions of 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)._ 

## Objectives and activities 

## Our Mission 

## Activities 

School Food Matters exists to teach children about food and to improve children’s access to healthy, sustainable food during their time at school. 

School Food Matters provides fully funded food education programmes to schools. Our experience delivering these programmes informs and strengthens our campaigns, bringing the voices of children, parents and teachers to government policy. The charity is engaged in the following activities: 

## Objectives and Aims 

The objectives of the charity are to advance the education, and promote the health, of schoolchildren and their families in particular but not exclusively by: 

   - We campaign on issues relating to school food, children’s health and food education 

   - We raise funds from trusts and foundations to support our campaigning 

- developing and improving knowledge and understanding of food, food production, health and sustainable food production amongst local authorities, schools, pupils and their families, school caterers and others; and 

   - We devise, develop and deliver food education projects with partners 

   - We provide a membership programme for schools 

- encouraging and monitoring good practice in the provision of, and access to, fresh and nutritionally healthy food in schools 

## Public Benefit 

The Trustees are aware of Charity Commission guidance on public benefit reporting as set out in Section 17 of the Charities Act 2011. They believe School Food Matters fulfils a fundamental public benefit by promoting the health, and advancing the education, of schoolchildren and their families. 

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## About School Food Matters 

Founded in 2007, School Food 

Matters was born out of a grassroots campaign that transformed school meals for 38 schools in the London borough of Richmond. 

School Food Matters is the charity that knows schools. We raise funds so that we can offer fully funded food education programmes to schools. We use our extensive knowledge, gained from delivering these programmes, to advocate for better school meals and vital food education. 

We work in partnership with charities that share our mission to inform and influence government policy at the same time as working with individual schools to help establish a good food culture. 

There are three opportunities for School Food Matters to bring about change: 

1. Food Education – 75% of schools are not using opportunities to influence children’s eating habits 

2. Food Policy – There is a lack of leadership from government on school food and children’s health 

We will continue our mission to teach children about food and to improve children’s access to healthy, sustainable food during their time at school. To achieve this, we will campaign on school food and children’s health and, in exceptional circumstances, provide nutritious food to vulnerable children and their families. We will deliver food education programmes in schools. These programmes will develop children’s understanding of food and help them to lead happy and healthy lives. 

3. Food Provision – Not all children are eating well in school 

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## Future plans 

_This year staff and Trustees worked together to review our strategy for 2020-2025 to ensure we’re on track and delivering our mission. Our framework of five priorities for success is still relevant and we are making excellent progress towards our goals._ 

## 1. Grow our profile to improve our charity’s ability to influence government policy 

- We will build a library of quantitative and qualitative data to measure the effect of our work in schools 

- We will increase advocacy by making current and new supporters aware of our campaigns 

- We will raise awareness by using social media, press coverage and personal communication to build awareness and use the evidence we collect to substantiate our stories 

## Progress this year 

We have successfully collected our first set of impact data and established a new database with an easy-to-use interface that can store and present monitoring information for the whole organisation 

Eight staff members have completed media training to help us manage an increase in media enquiries and develop additional spokespeople to represent the charity 

This year we launched a vibrant, interactive website enabling us to deliver our Latest News and Blogs direct to our subscribers. Our social media following has increased by 39% on average across all platforms 

## 2. Increase our impact by delivering more projects at more schools in and outside London 

- We will focus on new regions, offering our programmes to 25 schools outside London to establish a network in five new regions 

- We will secure the support of new partners to deliver new projects in the regions 

- We will use the tried and tested programmes established in London schools to extend delivery beyond the capital 

## Progress this year 

Our Young Marketeers programme has now been delivered in 24 schools in six regions across the country, with Gloucestershire and Liverpool now well-established. In 2023 we will pilot in Leeds and Birmingham 

Two new funders have enabled us to expand beyond London – Nineveh Charitable Trust and Garfield Weston 

Our Welcome programme, which offers gardening sessions to refugees, has run successfully in both London and Sheffield 

_A big thank you to the School Food Matters team for all your brilliant work this year on Healthy Zones, the School Food Review, and across the world of school food at large. It’s inspiring to see the impact you’re having at many levels, from local school halls to inside the labyrinthian walls of the United Nation’s Food and Agriculture Organisation in Rome! Very much looking forward to more collaboration next year.”_ 

## Louise Foreman 

Impact on Urban Health 

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## 3. Strengthen our funding with a broader mix of long-term contributors 

- We will secure a funding mix split across corporate partners, trusts and foundations, donations and fundraising events 

- We will use our 15th birthday in 2022 as an opportunity for a large fundraising event, to raise money and attract new supporters 

- We will look to new and existing funders to secure multi-year grants to give us greater income stability 

## Progress this year 

We have secured a healthy mix of funding: 20% corporate partners, 74% trusts and foundations, 6% public donations and other sources 

Our 15th birthday webpage was launched in June highlighting a series of events and opportunities to celebrate including special edition tea towels and tote bags designed by schoolchildren 

This year we have been approached by, and developed successful bids for, two new foundations who learned of our work thanks to our increased media profile 

## 4. Improve the charity’s resilience 

   - by strengthening our team, developing skills and sharing responsibilities 

- We will recruit a Communications Manager, an Evaluation Manager and an Office Manager to bring additional skills and expertise to our core team 

- With a larger core team, we will be able to support operations outside London 

- We will use technology to allow us to deliver projects more efficiently 

## Progress this year 

Successful recruitment has brought our talented team to 20 with existing staff enjoying opportunities to progress to senior roles 

This year the team has developed design skills by learning how to use Canva, and video and editing skills so that we can produce digital content in-house to promote our programmes 

Our new Office Manager has established cyber security procedures and designed digital processes for more effective programme management and data collection 

## 5. Build our network to enable us 

   - to campaign more effectively, reach more schools and deliver more projects 

- We will actively build relationships with new organisations to work alongside School Food Matters on project delivery and on campaigns 

- We will compile a database of target organisations to work with who are active in Food Education, Food Policy and Food Provision and consider when we are best placed to lead and when to support at a local and national level 

- We will co-ordinate our network of public and private sector partners to deliver a more powerful voice and greater influence on Food Education, Food Policy and Food Provision 

## Progress this year 

Co-ordinating the School Food Review with Impact on Urban Health, Bite Back 2030, Chefs in Schools and The Food Foundation resulted in our first policy win with school food monitoring and accountability measures included in the government’s Levelling Up white paper 

In April we piloted a new programe in Sheffield, working with a local horticulturist to establish a school garden with the help of community volunteers. Based on the success of this pilot, we’ll be working with new organisations in Leeds, Birmingham and Gravesend 

We continue to work with academics to shape and influence new research. This includes us chairing the University of York CONNECTS-Food Study’s advisory group, working with the GENIUS Network, and advising the Institute for Social and Economic Research and the University of Birmingham’s EPIC Study 

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## Review of Activities 

_School Food Matters has built strong relationships with project partners and together we develop flagship programmes which continue to grow year on year. Our partnerships are key to the success of our charity and enable us to deliver quality food education programmes to our beneficiaries. We value the role our partners play and will continue to nurture these important relationships. We appreciate our partners’ longterm commitment to the projects highlighted below._ 

## Whole Foods Market and Whole Kids Foundation 

We have established three programmes with Whole Kids Foundation. Schools to Market celebrated its tenth birthday this year. Since 2013, more than 54,000 children have participated in this programme during which they’ve grown, harvested, cooked and sold their own delicious chutneys at Whole Foods Market stores across London. Our Honeybee Programme has introduced more than 9,000 children to the wonderful world of bees either through a visit from a local beekeeper or on a school trip to an apiary. And this year we awarded over £55,000 to schools in six London boroughs through our School Garden Grants programme, bringing the total invested since the programme launched in 2016 to £435,000. 

_I was scared to hold a bee at first, but I tried it and it was really fun. Bees are actually really friendly.”_ 

Student on the Honeybee Programme 

## Borough Market and the AIM Foundation 

This year we were delighted to welcome a new partner, The AIM Foundation, who join Borough Market to support our Young Marketeers programme. Now in its 11th year, the programme features three market days across the school year, one for each term. By selling their tasty soups or home-grown fruit and veg, our Young Marketeers raised £1,465 for The Felix Project across the three market days, providing 8,880 meals for vulnerable families. 

_Our students have learned about farm-to-fork food preparation. Back in February, they had no idea that the tiny seeds they sowed would become tasty tomatoes and cucumbers on sale at the prestigious Borough Market.”_ 

Teacher on the Young Marketeers Programme 

## Belazu Ingredient Company 

Our Fresh Enterprise programme goes from strength to strength and 2022’s winning sauce, Smoky Delight from Whitefield School, can be purchased on the Belazu website. Belazu continues to support our Holiday Food and Fun programme during the Easter and summer holidays, with 388 children invited to engage in fun activities, including gardening and cooking and enjoy a healthy, hot meal each day. 

_This tastes so good, I think we’re going to sell lots of it. I want to make it again at home.”_ 

Student at a Fresh Enterprise Cooking Masterclass 

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## Impact on Urban Health 

In partnership with Impact on Urban Health, our five-year Healthy Zones programme will reach 80 primary and secondary schools in Lambeth and Southwark, to create sustained changes to school food environments so that healthy food is prioritised throughout the school day. Our programme team of nine will support schools to develop school food policies and to provide healthier breakfast and after school club menus. Based on the success of this model, Healthy Zones is now being piloted in Tower Hamlets and Westminster. 

_It’s been great fun and we have seen a lot of change in the children as a result of the project. They’re more willing to try new foods and they’re actually enjoying them too! As staff members, we’ve changed the way that we talk about food too – I’ve run a Taste Ed session for my SEN group and I’m always positive about what we are eating, even if I don’t like it myself.”_ 

Teaching Assistant on Healthy Zones intervention at their Afterschool Club 

Whilst Healthy Zones is making changes at a local level, Impact on Urban Health recognises that to tackle health inequalities, school food funding and policy needs to change. With Bite Back 2030, Chefs in Schools and The Food Foundation, School Food Matters is co-ordinating the School Food Review, bringing together representatives of catering staff, school leaders, local authorities, experts, campaigners, and, of course, schoolchildren. Our shared mission is to realise the full potential of the school food system through government reform so that no child misses out on good nutrition at school. 

_The School Food Review group is the strongest combined voice of any collaboration I have witnessed or been involved with. The collective genius which spans all aspects of the school food spectrum means that no stone is left unturned, no answer left unanswered. Put simply, it works!”_ 

Dr Nick Capstick OBE, Chair School Food Review Working Group 

## Abel & Cole 

Our partners at Abel & Cole have continued to support our Holiday Food and Fun programme, with children from both St Mary’s and Sacred Heart primary schools enjoying activities including cooking and gardening. Abel & Cole has also donated 5,000 pieces of fruit each week to Bacon’s College, a secondary school in Southwark, so that young people have access to a healthy snack during the school day. 

_Without summer school, some of our children would have been at home for the whole six weeks of the holiday. We have been able to get them out the house, provide them with a hot meal whilst doing something fun and supporting the families in our community.”_ 

Associate Headteacher on Holiday Food and Fun 

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Our experience delivering these programmes informs and strengthens our campaigns, bringing the voices of children, parents and teachers to government policy. To this end, our Chief Executive sits on the following boards and committees: 

- Alexandra Rose Charity (Trustee) 

- All Party Parliamentary Group on School Food 

## Financial Support 

School Food Matters is grateful for the support received from our funders and project partners over the course of this financial year: 

   - Garfield Weston 

- 29th May 1961 Charitable Trust 

   - GLA Kitchen Social 

- Abel & Cole 

   - Impact on Urban Health 

- AIM Foundation 

- Belazu Ingredient Company 

      - Nineveh Trust 

      - Vegware 

- Betty Messenger 

   - Charitable Foundation 

      - Westminster Foundation 

      - Whole Kids Foundation 

   - Esmée Fairbairn Foundation 

- Capital Growth and London Food Link (Chair) 

- School Food Plan Alliance (co-Chair) 

- Sustain: the alliance for better food and farming (vice-Chair) 

- CONNECTS-Food Partnership Board, University of York (Chair) 

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## Financial review 

_For the year ended 31 August 2022, total incoming resources amounted to £802,042 compared to £1,524,813 last year. Income for year end August 2021 was inflated owing to Covid response grants from funders and public donations during lockdown. For the same reasons, expenditure for 2021/22 was £930,987, compared to £1,458,461 last year._ 

_Any funds described as ‘restricted income’ are available only for the specific projects or purposes determined by the funders. In addition, the charity holds ‘designated funds’ which have been raised for a specific purpose. The full Statement of Financial Activities is set out in the accounts that follow._ 

## Reserves 

As part of the 2021/22 year end process, School Food Matters’ finance sub-committee reviewed the charity’s Reserves Policy. It was confirmed that the policy was still considered appropriate and that School Food Matters would maintain free reserves: 

- to provide a sustainable and appropriate level of working capital 

- to allow for periods of unexpected drops in planned income 

- to cope with sudden short-term increases in planned expenditure 

- to provide cover for other risks, contingencies or unforeseen events which would have a low likelihood of occurring but would have a significant impact on School Food Matters 

To this end, School Food Matters aims to accumulate reserves equal to at least three to six months’ unrestricted expenditure. It is deemed that in this financial year there were adequate funds to ensure the charity was able to meet all current, known and some estimated possible future liabilities. Our unrestricted reserves currently stand at £94,673. 

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## Structure, governance and management 

## Governing Document 

School Food Matters is a company limited by guarantee, incorporated on 28 July 2008 and registered as a charity on 4 February 2010. 

The company is governed under its Articles of Association. The Trustees have a responsibility to ensure that all aspects of the charity’s activities are properly conducted and carried out in full compliance with its Articles of Association. The Trustees normally meet at least three times a year and attend an additional strategy day together with School Food Matters staff. All Trustees give their time voluntarily and receive no benefits from the charity. No expenses were claimed by any Trustee during the year. 

## Recruitment and appointment of new Trustees 

The Trustees are appointed under the terms of the Articles of Association. Each new Trustee is given a copy of the Articles of Association, details of their responsibilities as a charity trustee, background on the charity’s strategy and current projects and other information useful in pursuing their role. They will also have access to all SFM policies including insurance and the charity’s business plan. Trustees are invited to visit our projects so that they can familiarise themselves with our work. The Trustees are recruited in consultation with the Chief Executive to ensure that the requisite skills are available to support the charity’s activities. 

## Staff, Training and Fair Pay 

School Food Matters has 20 core members of staff (14.3 FTE) and is governed by a board of nine Trustees. We continue to be able to recruit high quality volunteers to undertake a range of useful tasks in all areas of our work. School Food Matters is very grateful for the many benefits they bring. This year, School Food Matters have had over 47 days work delivered by a group of 30 talented volunteers. 

In January 2018, School Food Matters became an accredited Living Wage Employer, committed to paying the London Living Wage, as calculated by the Living Wage Foundation, which reflects the cost of living. 

## Fundraising 

A proportion of the charity’s income is from grants from the trusts and foundations listed in this Annual Report. All funding bids are developed by School Food Matters staff. In this financial year we have allocated £19,420 to raising funds from trusts and foundations which covers staff time and overheads. 

## Role of Trustees 

The Trustees provide governance and develop the policies of the charity, and accept ultimate legal authority for it. The Trustees formulate and regularly review the long- and short-term strategic aims of the charity as well as setting specific goals and priorities. The Trustees approve budgets and are responsible for the good stewardship of the charity’s resources. They work in partnership with the Chief Executive with a view to furthering the charity’s objectives. The Trustees, who are also the members of the Company, each have a limited liability of £1 in the event of the charity being wound up. Biographies of Trustees can be found on the School Food Matters website. 

## Role of Chief Executive 

The Chief Executive provides leadership to employees and is responsible for the operational detail and implementation of the business plan and the management of the charity, including control of expenditure in line with budgets and delegations approved by the Trustees. The Chief Executive reports regularly to the Trustees on progress against agreed priorities and objectives and seeks opportunities to expand and promote the organisation. 

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## Risk Management 

The Trustees have reviewed the major strategic, business and operational risks to which School Food Matters is exposed. These include governance and compliance issues, loss of key members of staff, changing Government policy, project or campaign failure and loss of income. The Trustees confirm that systems have been established to mitigate any such risks, that appropriate insurance cover has been obtained and that the assessment of risks is kept under review. The charity’s risk register, a working document for which the senior management team and Trustees are responsible, is reviewed annually by Trustees and School Food Matters’ management team. It considers the possible risks to the charity and prudent ways to avoid such risks arising, as well as mitigation should problems occur. 

## Principal Risks and Uncertainties 

The Trustees consider the principal risks to School Food Matters to be: 

Risk Mitigation Financial The pandemic has allowed fraudsters to flourish in the fraud virtual world. Risks to School Food Matters are significant and include bankruptcy, damage to reputation and potential challenges to capacity, with time spent investigating breaches and ensuring robust financial controls are in place. To mitigate this threat we are regularly reviewing our finance policies and practices, undertaking training in cyber security and seeking expert advice from our accountant, with scrutiny by our finance sub-committee. Loss of School Food Matters has a senior management team senior of four. Losing one or more of the team members management risks interruption to financial reporting, fundraising, team advocacy and campaigning activities. Should the charity lose its Chief Executive, there would be significant recruitment costs, and trustees would be engaged in the recruitment process. To mitigate these risks, the senior management team meets monthly to share information. All management documents are accessible to the management team, our succession plan is regularly reviewed and updated by Trustees and the wider staff team has received media training to develop a pool of well-informed advocates to comment on our campaigns. 

Damage to We are proud of our reputation and review our activities reputation and relationships carefully to reflect this. Mitigating activities include compliance with Charity Commission and Companies House regulations, embedding ethical policies, carrying out risk assessments, and ensuring HR policies, such as safeguarding, whistleblowing and data protection and confidentiality, are in place. With our Press and Communications team in place, we are better able to respond to challenges to our reputation in a timely and efficient manner. 

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## Statement of Trustees’ responsibilities 

The Trustees (who are also the directors of School Food Matters for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the Trustees are required to: 

- select suitable accounting policies and then apply them consistently 

- observe the methods and principles in the Charity SORP 

Report of the Trustees, incorporating a strategic report, approved by order of the board of Trustees, as the company directors, on 19 January 2023 and signed on the board’s behalf by 

- make judgements and estimates that are reasonable and prudent 

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements 


- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business 

Mr Paul Smith Trustee 

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Report of the
Independent
Examiner

_I report to the charity’s Trustees on my examination of the accounts of the Company for the year ended 31 August 2022._ 

## Responsibilities and basis of report 

As the charity’s Trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. 

## Independent examiner’s statement 

_I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached._ 

Since your charity’s gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered 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 to my attention in connection with the examination giving me cause to believe: 

Mr Christopher Julian Brigstocke FCA Institute of Chartered Accountants in England and Wales Collards Chartered Accountants 5-9 Eden Street Kingston upon Thames Surrey KT1 1BQ 

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 

2. the accounts do not accord with those records; or 

19 January 2023 

3. the accounts do not comply 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 

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 

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Reference and administrative details 

|Company Registration Number|06657048||
|---|---|---|
|Charity Registration Number|1134094||
|Patrons|Baroness Rosie Boycott||
||Princess Dora Loewenstein||
|Directors/Trustees|Max Beazley||
||Jared Brading||
||Alayna Francis||
||Ossie Gray||
||Nyasha Kambarami||
||Mike Morris (retired 20 October 2021)||
||Rebecca O’Connell||
||Elizabeth Owens (retired 19|January 2022)|
||Ben Reynolds (Chair)||
||Freya Robinson (appointed|24 February 2022)|
||Paul Smith||
|Chief Executive|Stephanie Slater||
|Registered Office|The Bridge||
||7b Parkshot||
||London TW9 2RD||
|Independent Examiners|Collards Chartered Accountants||
||Registered Auditors||
||5-9 Eden Street||
||Kingston upon Thames||
||Surrey KT1 1BQ||
|Bankers|Santander|Triodos|
||2 Triton Square|Deanery Road|
||Regent’s Place|Bristol BS1 5AS|
||London NW1 3AN||



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## Statement of financial activities 

incorporating an income and expenditure account For the year ended 31 August 2022 

|Note<br>INCOME AND ENDOWMENTS FROM<br>Donations and legacies<br>3<br>Other income<br>Trusts and Foundations<br>Charitable activities<br>5<br>Project management and services<br>Membership<br>Grant–making<br>Investment income<br>4<br>Total<br>EXPENDITURE ON<br>Staff costs<br>12<br>Cost of raising funds<br>6<br>Project management and services<br>7<br>Overheads and governance<br>8<br>NET INCOME/(EXPENDITURE<br>RECONCILIATION OF FUNDS<br>Total funds brought forward<br>TOTAL FUNDS CARRIED FORWARD|Unrestricted<br>funds<br>£<br>27,065<br>6,135<br>60,845<br>–<br>–<br>54<br>94,099<br>203,624<br>19,420<br>–<br>–<br>223,044<br>(128,945)<br>223,618<br>94,673|Designated<br>funds<br>£<br>–<br>–<br>62,217<br>578,510<br>2,250<br>63,366<br>–<br>706,343<br>339,732<br>283,569<br>83,042<br>706,343<br>–<br>–<br>–|Restricted<br>funds<br>£<br>–<br>–<br>–<br>1,600<br>–<br>–<br>–<br>1,600<br>–<br>–<br>1,600<br>–<br>1,600<br>–<br>–<br>–||2021<br>Total<br>funds<br>£<br>197,892<br>4,124<br>118,268<br>1,155,729<br>2,379<br>46,229<br>192<br>1,524,813<br>412,894<br>16,102<br>957,641<br>71,824<br>1,458,461<br>66,352<br>157,266<br>223,618|
|---|---|---|---|---|---|
|||||2022||
|||||Total<br>funds||
|||||£||
|||||||
|||||27,065||
|||||6,135||
|||||123,062||
|||||||
|||||||
|||||580,110||
|||||2,250||
|||||63,366||
|||||||
|||||54||
|||||||
|||||802,042||
|||||||
|||||||
|||||543,356||
|||||19,420||
|||||285,169||
|||||83,042||
|||||930,987||
|||||||
|||||(128,945)||
|||||||
|||||||
|||||223,618||
|||||||
|||||94,673||
|||||||



School Food Matters • Annual Report and Accounts for the year ended 31 August 2022 

22 



## Balance sheet 

At 31 August 2022 

|Note<br>FIXED ASSETS<br>Tangible assets<br>13<br>CURRENT ASSETS<br>Debtors<br>14<br>Cash at bank<br>CREDITORS<br>Amounts falling due within one year<br>15<br>NET CURRENT ASSETS<br>TOTAL ASSETS LESS CURRENT LIABILITIES<br>NET ASSETS<br>FUNDS<br>17<br>Unrestricted funds<br>Designated funds<br>Restricted funds<br>TOTAL FUNDS|Unrestricted<br>funds<br>£<br>9,407<br>–<br>102,389<br>102,389<br>(17,123)<br>85,266<br>94,673<br>94,673|Designated<br>funds<br>£<br>–<br>87,736<br>283,898<br>371,634<br>(371,634)<br>–<br>–<br>–|Restricted<br>funds<br>£<br>–<br>–<br>–<br>–<br>–<br>–<br>–<br>–||2021<br>Total<br>funds<br>£<br>7,697<br>22,037<br>576,463<br>598,500<br>(382,579)<br>215,921<br>223,618<br>223,618<br>223,618<br>–<br>–<br>223,618|
|---|---|---|---|---|---|
|||||2022||
|||||Total<br>funds||
|||||£||
|||||||
|||||9,407||
|||||||
|||||||
|||||87,736||
|||||386,287||
|||||474,023||
|||||||
|||||||
|||||(388,757)||
|||||||
|||||85,266||
|||||||
|||||94,673||
|||||||
|||||94,673||
|||||||
|||||||
|||||94,673||
|||||–||
|||||–||
|||||||
|||||94,673||
|||||||



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2022. 

The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements. 

The Trustees acknowledge their responsibilities for: 

The financial statements were approved by the board of Trustees and authorised for issue on 19 January 2023 and were signed on its behalf by: 

- ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and 

## Mr Paul Smith 

Trustee 

- 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 year 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 company. 


School Food Matters •  Annual Report and Accounts for the year ended 31 August 2022 

23 



## Cash flow statement 

For the year ended 31 August 2022 

|Notes<br>Cash flows from operating activities<br>Cash generated from operations<br>1<br>Net cash provided by/(used in) operating activities<br>Cash flows from investing activities<br>Purchase of tangible fixed assets<br>Interest received<br>Net cash (used in)/provided by investing activities<br>Change in cash and cash equivalents in the reporting period<br>Cash and cash equivalents at the beginning of the reporting period<br>Cash and cash equivalents at the end of the reporting period||2021<br>£<br>153,442<br>153,442<br>(4,078)<br>192<br>(3,886)<br>149,556<br>426,907<br>576,463|
|---|---|---|
||2022||
||£||
||||
||(185,817)||
||||
||(185,817)||
||||
||||
||(4,413)||
||54||
||||
||(4,359)||
||||
||(190,176)||
||||
||576,463||
||||
||386,287||
||||



Notes to the cash flow statement 

For the year ended 31 August 2022 

## 1. Reconciliation of net income to net cash flow from operating activities 

|Net income for the reporting period (as per the Statement of Financial Activities)<br>Adjustments for:<br>Depreciation charges<br>Interest received<br>Decrease/(Increase) in debtors<br>Increase/(decrease) in creditors<br>Net cash provided by/(used in) operations||2021<br>£<br>66,352<br>2,566<br>(192)<br>85,578<br>(862)<br>153,442|
|---|---|---|
||2022||
||£||
||(128,945)||
||||
||2,705||
||(54)||
||(65,701)||
||6,178||
||||
||(185,817)||
||||



2. Analysis of changes in net funds 

|Net cash<br>Cash at bank<br>Total|At 1.9.21<br>£<br>576,463<br>576,463<br>576,463||At 31.8.22<br>£<br>386,287<br>386,287<br>386,287|
|---|---|---|---|
|||Cash flow||
|||£||
|||||
|||(190,176)||
|||||
|||(190,176)||
|||||
|||(190,176)||
|||||
|||||



School Food Matters •  Annual Report and Accounts for the year ended 31 August 2022 

24 



## Notes to the Financial Statements 

For the year ended 31 August 2022 

## 1. Statutory information 

School Food Matters is a private company, limited by guarantee, registered in England and Wales. The company’s registered number and registered office address can be found in the Report of the Trustees. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. 

## 2. 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 1 January 2019)’, the 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. 

School Food Matters meets the definition of a public benefit entity under FRS 102. 

## Income 

Income is recognised when: 

- the charity has entitlement to the funds; 

- any performance conditions attached to the income have been met; 

- it is probable that the income will be received; and 

- the amount can be measured reliably. 

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met. 

Membership income is accounted for in the year that it is received. 

## Expenditure 

## Tangible Fixed Assets 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Fixtures and fittings are depreciated by 25% on reducing balance. 

## Taxation 

The 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. 

Designated funds are unrestricted funds allocated by the funder for particular purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## Pension Costs and other 

## Post-Retirement Benefits 

School Food Matters operates a defined contribution pension scheme administered by NEST. Contributions payable to the charitable company’s pension scheme are charged to the Statement of Financial Activities in the period to which they relate. 

Liabilities are recognised as expenditure: 

- as soon as there is a legal or constructive obligation committing the charity to that expenditure; 

- when 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 basis 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. 

School Food Matters •  Annual Report and Accounts for the year ended 31 August 2022 

25 



Notes to the Financial Statements (continued) For the year ended 31 August 2022 

|3. Donations and legacies||||Total<br>2021<br>£<br>197,892<br>Total<br>2021<br>£<br>192|
|---|---|---|---|---|
|Donations|Unrestricted<br>& Designated<br>funds<br>£<br>27,065|Restricted<br>funds<br>£<br>–|Total<br>2022<br>£<br>27,065||
|4. Investment income|||||
|Deposit account interest|Unrestricted<br>& Designated<br>funds<br>£<br>54|Restricted<br>funds<br>£<br>–|Total<br>2022<br>£<br>54||



## 5. Income from charitable activities 

|Project Management & Services<br>29 May 1961 Charitable Foundation<br>Abel & Cole<br>Belazu Ingredient Company<br>Camden Borough Council<br>Chefs in Schools<br>Crowdfunder<br>GLA Kitchen Social<br>Hugh Fraser Foundation<br>Impact on Urban Health<br>NatWest Skills & Opportunities Fund<br>Schools/Local Councils<br>Sustain: Food Power for UNICEF UK<br>The Old Enfield Charitable Trust<br>Waitrose<br>Whole Kids Foundation<br>Membership Income<br>Grant–making funds|Designated<br>funds<br>£<br>5,000<br>6,636<br>25,969<br>–<br>–<br>–<br>–<br>–<br>433,734<br>–<br>1,650<br>–<br>–<br>400<br>105,121<br>578,510<br>2,250<br>63,366<br>644,126|Restricted<br>funds<br>£<br>–<br>–<br>–<br>–<br>–<br>–<br>1,600<br>–<br>–<br>–<br>–<br>–<br>–<br>–<br>–<br>1,600<br>–<br>–<br>1,600|Total<br>2022<br>£<br>5,000<br>6,636<br>25,969<br>–<br>–<br>–<br>1,600<br>–<br>433,734<br>–<br>1,650<br>–<br>–<br>400<br>105,121<br>580,110<br>2,250<br>63,366<br>645,726|Total<br>2021<br>£<br>5,000<br>7,913<br>10,572<br>319<br>96<br>3,159<br>2,400<br>3,000<br>970,337<br>13,952<br>–<br>35,000<br>460<br>–<br>103,521<br>1,155,729<br>2,379<br>46,229<br>1,204,337|
|---|---|---|---|---|



School Food Matters •  Annual Report and Accounts for the year ended 31 August 2022 

26 



Notes to the Financial Statements (continued) For the year ended 31 August 2022 

## 6. Raising funds 

|Staf costs<br>Rent, rates and water<br>Insurance<br>Telephone<br>Stationery & Ofice Costs<br>Travel<br>Governance<br>Depreciation|2022<br>£<br>10,194<br>4,417<br>226<br>411<br>3,190<br>268<br>444<br>270<br>19,420|2021<br>£<br>9,958<br>4,453<br>160<br>365<br>132<br>177<br>600<br>257<br>16,102|
|---|---|---|



## 7. Charitable activities costs 

|Staff costs<br>Cost of raising funds<br>Project management and services|Direct<br>costs<br>£<br>543,356<br>10,194<br>285,169<br>838,719|Support costs<br>(see note 8)<br>£<br>–<br>9,226<br>83,042<br>92,268|Total<br>£<br>543,356<br>19,420<br>368,211<br>930,987|
|---|---|---|---|



## 8. Support costs 

|Cost of raising funds<br>Overheads and governance|Overheads<br>£<br>8,782<br>79,046<br>87,828|Governance<br>costs<br>£<br>444<br>3,996<br>4,440|Total<br>£<br>9,226<br>83,042<br>92,268|
|---|---|---|---|



## 9. Auditors’ remuneration 

|Fees payable to the charity’s auditors for the audit of the charity’s financial statements|2022<br>£<br>–|2021<br>£<br>6,000|
|---|---|---|



School Food Matters •  Annual Report and Accounts for the year ended 31 August 2022 

27 



Notes to the Financial Statements (continued) For the year ended 31 August 2022 

10. Net income/(expenditure) Net income/(expenditure) is stated after charging/(crediting): 2022 2021 £ £ Depreciation – owned assets 2,704 2,566 11. Key management personnel There were no salaries or other benefits paid to Trustees Pay for key management personnel at School Food for the year ended 31 August 2022 nor for the year Matters has been benchmarked and reflects the market ended 31 August 2021. There were no expenses paid to rate for comparable jobs in comparable organisations. Trustees for the year ended 31 August 2022 nor for the Pay also reflects level of knowledge, skills and experience year ended 31 August 2021. required, and the responsibilities and accountabilities associated with each role. Staff pay is reviewed annually The total employee benefits of key management and agreed with the Trustees. personnel, including pension contributions, for the year to 31 August 2022 were £173,196 (£117,546 for the year to 31 August 2021). 

|12. Staff costs||
|---|---|
|Wages<br>Social security<br>Pensions<br>In addition to employing staff, the charity also benefits from the use of unpaid volunteer<br>to the equivalent of 28 days work which if paid at the London Living Wage would have c<br>The average monthly number of employees during the year was as follows:<br>Admin & support staf<br>Full Time Equivalent (FTE)<br>No employees received emoluments in excess of £60,000.||



School Food Matters •  Annual Report and Accounts for the year ended 31 August 2022 

28 



Notes to the Financial Statements (continued) For the year ended 31 August 2022 

## 13. Tangible fixed assets 

|Fix<br>Cost<br>At 1 September 2021<br>Additions<br>At 31 August 2022<br>Depreciation<br>At 1 September 2021<br>Charge for year<br>At 31 August 2022<br>Net book value<br>At 31 August 2022<br>At 31 August 2021|tures and fittings<br>£<br>12,457<br>4,415<br>16,872<br>4,761<br>2,704<br>7,465<br>9,407<br>7,697|
|---|---|



## 14. Debtors: amounts falling due within one year 

|Trade debtors<br>Accrued income<br>Other debtors<br>Prepayments<br>Trade debtors relate to amounts due in respect of unrestricted fund programmes.|2022<br>£<br>15,768<br>64,829<br>152<br>6,987<br>87,736|2021<br>£<br>12,560<br>7,913<br>155<br>1,409<br>22,037|
|---|---|---|



## 15. Creditors: amounts falling due within one year 

|Other creditors<br>Trade creditors<br>Accruals and deferred income<br>Accruals and deferred income includes £49,490 in payments due to suppliers for costs i<br>is income received in 2021/22 for food education projects that have either spanned into<br>the payments received do not match the timing of the spend.|2022<br>£<br>12,683<br>7,341<br>368,733<br>388,757<br>ncurred during the<br>the next financial y|2021<br>£<br>10,069<br>–<br>372,510<br>382,579<br>year.  £319,242<br>ear or where|
|---|---|---|



School Food Matters •  Annual Report and Accounts for the year ended 31 August 2022 

29 



Notes to the Financial Statements (continued) For the year ended 31 August 2022 

## 16. Leasing agreements 

|Minimum lease payments under non–cancellable operating leases fall due as follows:<br>Within one year|2022<br>£<br>11,044|2021<br>£<br>11,044|
|---|---|---|



## 17. Movement in funds 

|Unrestricted and designated funds<br>General fund<br>Total funds<br>Net movement in funds, included in the above are as follows:<br>Unrestricted and designated funds<br>General fund<br>Designated – Food education projects<br>Designated – Whole Kids Foundation School Garden Grants<br>Designated – Membership<br>Restricted funds<br>GLA Kitchen Social<br>Total funds|At 1.9.21<br>£<br>223,618<br>223,618<br>Incoming<br>resources<br>£<br>94,099<br>640,727<br>63,366<br>2,250<br>800,442<br>1,600<br>1,600<br>802,042|Net movement<br>in funds<br>£<br>(128,945)<br>(128,945)<br>Resources<br>expended<br>£<br>(223,044)<br>(640,727)<br>(63,366)<br>(2,250)<br>(929,387)<br>(1,600)<br>(1,600)<br>(930,987)|At 31.8.22<br>£<br>94,673<br>94,673<br>Movement<br>in funds<br>£<br>(128,945)<br>–<br>–<br>–<br>(128,945)<br>–<br>–<br>(128,945)|
|---|---|---|---|



School Food Matters •  Annual Report and Accounts for the year ended 31 August 2022 

30 



Notes to the Financial Statements (continued) For the year ended 31 August 2022 

17. Movement in funds – continued 

|Comparatives for movement in funds<br>Unrestricted and designated funds<br>General fund<br>Designated – Whole Kids Foundation School Garden Grants<br>Total funds<br>Comparative net movement in funds, included in the above, are as foll<br>Unrestricted and designated funds<br>General fund<br>Designated – Whole Kids Foundation School Garden Grants<br>Betty Messenger Charitable Foundation<br>Restricted funds<br>Impact on Urban Health<br>GLA Kitchen Social<br>Sustain: the alliance for better food and farming<br>Total funds|At 1.9.20<br>£<br>146,915<br>10,351<br>157,266<br>157,266<br>ows:<br>Incoming<br>resources<br>£<br>845,201<br>46,229<br>2,000<br>893,430<br>593,983<br>2,400<br>35,000<br>631,383<br>1,524,813|Net movement<br>in funds<br>£<br>76,703<br>(10,351)<br>66,352<br>66,352<br>Resources<br>expended<br>£<br>(768,498)<br>(56,580)<br>(2,000)<br>(827,078)<br>(593,983)<br>(2,400)<br>(35,000)<br>(631,383)<br>(1,458,461)|At 31.8.21<br>£<br>223,618<br>–<br>223,618<br>223,618<br>Movement<br>in funds<br>£<br>76,703<br>(10,351)<br>–<br>66,352<br>–<br>–<br>–<br>66,352|
|---|---|---|---|



## 18. Related party disclosures 

There were no related party transactions for the year ended 31 August 2022. 

## 19. Independent examiner’s fees 

|The fees paid to the independent examiner during the period in respect<br>of their independent examination provided by them are as follows:<br>Independent examination|2022<br>£<br>2,400|2021<br>£<br>–|
|---|---|---|



School Food Matters •  Annual Report and Accounts for the year ended 31 August 2022 31 





School Food Matters The Bridge 7b Parkshot London TW9 2RD T: 020 8878 8333 

## www.schoolfoodmatters.org 

School Food Matters •  Annual Report and Accounts for the year ended 31 August 2022 

32