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2025-04-01-accounts

Company registration number: 08099201 Charity registration number: 1150683

OBESITY UK LTD TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

Obesity UK LTD Contents

Page
Trustees' Report 1—4
Independent Examiner's Report 5
Statement of Financial Activities (including Income and Expenditure Account) 6
Comparative Statement of Financial Activities (including Income and Expenditure
Account)
7
Balance Sheet 8
Notes to the Financial Statements 9—13
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities (including Income and Expenditure Account) 14

Obesity UK LTD Company No. 08099201 Trustees' Report For The Year Ended 30 June 2025

The trustees present their report and the financial statements for the year ended 30 June 2025.

Objectives and Activities

Aims and Objectives

Obesity UK was formed and operates to support people living with obesity and primarily to give them a voice.

Significant Activities

Membership and peer support – Membership organisation, members form a mutual support group providing a link between people living with obesity and healthcare organisations.

Advocacy and patient voice. – Amplifying the lived experience of people living with obesity to influence healthcare and policy.

Awareness and stigma reduction – challenging misconceptions, educating and reducing weight stigma.

Content and communications – sharing information and stories about obesity and the lived experience of our members.

Financial support- providing financial support to help individuals access support.

Public Benefit

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

Main Achievements

Obesity UK has continued to provide weekly moderated peer support groups for its members.

We have engaged with a variety of stakeholders as invited voices, at a range of national events.

Shared stories and information of our members to the media, at policy events and on our websites.

Worked with a number of healthcare organisations to provide support for our members.

We have provided a variety of training opportunities for our members to be more confident in sharing their lived experiences.

Financial Review

Page 1

Obesity UK LTD Trustees' Report (continued) For The Year Ended 30 June 2025

Financial Position

During the year, the charity's main source of income was through grants. Grants received totalled £31,610 (2024: £82,229). All grants received were in the form of restricted funds. The charity generated a deficit for the year of £16,930 (2024: Surplus £31,327). The deficit was as a result of spending funds received in the prior year. Reserves at the year-end were £26,609 (2024: £43,539).

Reserves Policy

Obesity UK continues to pursue its policy of financial stability to enable it to continue its support of members. We continue to operate within our small financial resources.

Going Concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Consequently, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Structure, Governance and Management

Governing Document

The charity is constituted as a company limited by guarantee and is governed by its Articles of Association.

Trustee Selection Methods

The charity uses skills based recruitment process in appointing appropriate trustees.

Reference and Administrative Details

Trustees

P Gately E Woods J Lewis (appointed 18/07/2024) C Ord (appointed 18/07/2024) R Casofsky (appointed 18/07/2024) (resigned 21/05/2026)

Charity Number

1150683

Company Number

08099201

Independent Examiner

Jonathan Stead FCCA Sleigh & Story Ltd

Page 2

Obesity UK LTD Trustees' Report (continued) For The Year Ended 30 June 2025

Chartered Certified Accountants Thornhill Brigg Mills Thornhill Beck Lane Brighouse, West Yorkshire HD6 4AH

Page 3

Obesity UK LTD Trustees' Report (continued) For The Year Ended 30 June 2025

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Date

Page 4

Obesity UK LTD Independent Examiner's Report to the Trustees of Obesity UK LTD For The Year Ended 30 June 2025

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025.

Responsibilities and Basis of Report

As the charity 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 completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  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

  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).

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.

Jonathan Stead FCCA

Date Thornhill Brigg Mills Thornhill Beck Lane Brighouse, West Yorkshire HD6 4AH

Page 5

Obesity UK LTD Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 June 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
EXPENDITURE ON:
Charitable activities
4
NET (EXPENDITURE)/INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
9
Unrestricted
funds
£
1,761
Restricted
funds
£
31,610
2025
Total
funds
£
33,371
2024
Total
funds
£
86,604
(3,335) (46,966) (50,301) (55,277)
(1,574) (15,356) (16,930) 31,327
(1,574)
9,474
(15,356)
34,065
(16,930)
43,539
31,327
12,212
7,900 18,709 26,609 43,539

The notes on pages 9 to 13 form part of these financial statements.

Page 6

Obesity UK LTD Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 June 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
EXPENDITURE ON:
Charitable activities
4
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
9
Unrestricted
funds
£
4,375
Restricted
funds
£
82,229
2024
Total
funds
£
86,604
(2,680) (52,597) (55,277)
1,695 29,632 31,327
1,695
7,779
29,632
4,433
31,327
12,212
9,474 34,065 43,539

The notes on pages 9 to 13 form part of these financial statements.

Page 7

Obesity UK LTD Balance Sheet As At 30 June 2025

Notes
CURRENT ASSETS
Cash at bank and in hand
Creditors: Amounts Falling Due Within
One Year
8
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Restricted Funds
Unrestricted Funds
TOTAL FUNDS
9
Unrestricted
funds
£
10,264
Restricted
funds
£
18,709
2025
Total
funds
£
28,973
2024
Total
funds
£
45,018
10,264
(2,364)
18,709
-
28,973
(2,364)
45,018
(1,479)
7,900 18,709 26,609 43,539
7,900 18,709 26,609 43,539
7,900 18,709 26,609 43,539
18,709
7,900
34,065
9,474
26,609 43,539

For the year ending 30 June 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Date

The notes on pages 9 to 13 form part of these financial statements.

Page 8

Obesity UK LTD Notes to the Financial Statements For The Year Ended 30 June 2025

1. General Information

Obesity UK LTD is a company limited by guarantee, incorporated in England & Wales, registered number 08099201 and registered charity number 1150683. The registered office is .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern.

2.3. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.

Restricted funds are to be used for specific purposes as laid down by the donor.

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

2.4. Incoming Resources

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Donations, grants and gifts are recognised when receivable. In the event that a donation is subject to fulfilling performance conditions before the charity is entitled to the funds, the income is deferred and not recognised until it is probable that those conditions will be fulfilled in the reporting period. Income from Gift Aid tax reclaims is recognised for any donations with relevant Gift Aid certificates recognised in income for the year.

Income from NHS contracts, government and other grants, whether ‘capital’ grants or ‘revenue’ grants, are recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance for a future fundraising event or for a grant received relating to the following year are deferred until the criteria for income recognition are met.

Page 9

Obesity UK LTD Notes to the Financial Statements (continued) For The Year Ended 30 June 2025

2.5. Resources Expended

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis under the following headings.

Expenditure on charitable activities includes the costs of providing advice and advocacy services undertaken to further the purposes of the charity and their associated support costs.

Support costs comprise those costs which are incurred directly in support of expenditure on the objects of the charity and include governance cost, finance, and office costs. Governance costs are those costs incurred in connection with the compliance with constitutional and statutory requirements of the charity. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Support costs are all allocated to advocacy and advice as the sole activity of the chairty.

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.7. Taxation

The charity is exempt from tax as all its income is charitable and applied for charitable purposes.

2.8. Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

3. Income from Donations and Legacies

3.
Income from Donations and Legacies
Donations and gifts
Grants
Unrestricted
funds
£
1,761
-
Restricted
funds
£
-
31,610
2025
Total
funds
£
1,761
31,610
1,761 31,610 33,371

Page 10

Obesity UK LTD Notes to the Financial Statements (continued) For The Year Ended 30 June 2025

Donations and gifts
Grants
4.
Analysis of Expenditure
Advocacy and advice
Advocacy and advice
5.
Support Costs
Employee costs
Premises expenses
General administration
Unrestricted
funds
£
4,375
-
Unrestricted
funds
£
4,375
-
Restricted
funds
£
-
82,229
2024
Total
funds
£
4,375
82,229
4,375 82,229 86,604
Activities
undertaken
directly
£
36,026
Support
costs
(see note
5)
£
14,275
2025
Total
£
50,301
Activities
undertaken
directly
£
51,521
Support
costs
(see note
5)
£
3,756
2024
Total
£
55,277
2025
Advocacy
and
advice
£
510
200
13,565
14,275

Page 11

Obesity UK LTD Notes to the Financial Statements (continued) For The Year Ended 30 June 2025

General administration
6.
Independent Examiner's Remuneration
Independent examination of the financial statements
Other financial services
7.
Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
8.
Creditors: Amounts Falling Due Within One Year
Other creditors
Accruals and deferred income
9.
Movement in Funds
As at 1
July 2024
Income
£
£
Unrestricted funds
General:
General unrestricted fund
9,474
1,761
Restricted funds
Public engagement
34,065
31,610
Total funds
43,539
33,371
General administration
6.
Independent Examiner's Remuneration
Independent examination of the financial statements
Other financial services
7.
Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
8.
Creditors: Amounts Falling Due Within One Year
Other creditors
Accruals and deferred income
9.
Movement in Funds
As at 1
July 2024
Income
£
£
Unrestricted funds
General:
General unrestricted fund
9,474
1,761
Restricted funds
Public engagement
34,065
31,610
Total funds
43,539
33,371
General administration
6.
Independent Examiner's Remuneration
Independent examination of the financial statements
Other financial services
7.
Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
8.
Creditors: Amounts Falling Due Within One Year
Other creditors
Accruals and deferred income
9.
Movement in Funds
As at 1
July 2024
Income
£
£
Unrestricted funds
General:
General unrestricted fund
9,474
1,761
Restricted funds
Public engagement
34,065
31,610
Total funds
43,539
33,371
2025
£
720
1,320
2,040
2025
£
324
2,040
2,364
Expenditure
£
(3,335)
(46,966)
2024
Advocacy
and
advice
£
3,756
2024
£
-
-
-
2024
£
1,479
-
1,479
As at 30
June 2025
£
7,900
18,709
43,539 33,371 (50,301) 26,609

Page 12

Obesity UK LTD Notes to the Financial Statements (continued) For The Year Ended 30 June 2025

Unrestricted funds
General:
General unrestricted fund
Restricted funds
Public engagement
Total funds
As at 1
July 2023
£
7,779
4,433
Income
£
4,375
82,229
Expenditure
£
(2,680)
(52,597)
As at 30
June 2024
£
9,474
34,065
12,212 86,604 (55,277) 43,539

Restricted funds

Public engagement: Funds provided to engage with the public and undertake research into obesity within specific demographics.

10. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

11. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

12. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £10.

Page 13

Obesity UK LTD Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 June 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
Grants
EXPENDITURE ON:
Charitable Activities:
Advocacy and advice
Direct costs
Freelance costs
Travel expenses
Rent
Computer software, consumables and maintenance
Advertising and marketing costs
Accountancy fees
Bank charges
Sundry expenses
NET (EXPENDITURE)/INCOME
2025
Total
funds
£
1,761
31,610
2024
Total
funds
£
4,375
82,229
33,371 86,604
33,371
(1,809)
(34,217)
(510)
(200)
(540)
(10,200)
(2,040)
(35)
(750)
86,604
(588)
(50,933)
-
-
(2,224)
-
-
(32)
(1,500)
(50,301) (55,277)
(50,301) (55,277)
(16,930) 31,327

Page 14