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2023-12-31-accounts

international egg IVTAV Jn Annual Report & Accounts 2023 .(1

Contents

Our Impact ��	Page 3
Chairman’s Message ��	Page 4
Our Challenge ��	Page 5
Why Eggs? ��	Page 6
Why Support the International Egg Foundation? ��	Page 7
Our Work ��	Page 8
Education and Training ��	Page 8
Entrepreneurship ��	Page 10
Technical Partnerships ��	Page 10
Improved Nutrition ��	Page 11
2024 Project Preview ��	Page 12
In Gratitude ��	Page 14
Meet Our Trustees ��	Page 16
Trustees’ Report ��	Page 17
Independent Examiner’s Report ��	Page 26
Financial Statements��	Page 27
References ��	Page 34

The IEF would like to extend our thanks to Heart for Africa for providing the front cover image�

Our Impact

The International Egg Foundation

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Invested £379,733 in charitable activities in 2023

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94.4% of funds invested directly in charitable activity

Global Egg Schools

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One trained egg farmer can provide 30,000 people with an egg a week

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Provided tailored training to 150 local growers, agricultural students and trainers in Zambia, Mozambique and Zimbabwe since 2019

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Intervention Feeding

£200 provides specialist technical training for one egg farmer

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The intervention feeding project provides meals to 4,500 nutritionally vulnerable children through 32 feeding stations across Eswatini

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Distributed circa 14 million eggs since 2016

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£94 feeds a child for a year

Chicken and Egg

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Supported over 350 families in rural Uganda with the skills and resources to individually produce eggs or chicks to supplement their diets and develop micro businesses since 2017

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£18 sets up a family unit with a starter kit and technical training to produce their own eggs

3

Words from our Chairman and CEO

It is with a profound sense of accomplishment and unwavering optimism that we present the International Egg Foundation’s (IEF) 2023 Annual Review. The past year was marked by development and growth, the forging of transformative partnerships, and the continued pursuit of our mission to improve global nutrition through the sustainable production and consumption of eggs.

As we reflect on our achievements, the launch of the Honduras project stands as a beacon of hope and progress. This 3000-capacity egg farm in the Agalta Valley, which is due to be completed at the end of 2024, is more than just an infrastructure development; it represents a commitment to nourishing communities and empowering individuals. By bolstering the “1000 Days of Life” programme, which provides vital nutrition to mothers and young children, and supplying fresh eggs to the HOI Hope School, we are investing in the future of Honduras, one egg at a time.

The success of the Honduras project will be a testament to the power of collaboration. Our partnership with Heeringa Construction, HOI, One Egg, Versova, World Poultry Foundation, H&N, HATO Lighting and Big Dutchman, all companies renowned for their expertise and dedication to social responsibility, exemplifies the kind of synergistic relationships that are essential to driving meaningful change. We are deeply grateful for their unwavering support and shared vision for this project.

The Honduras project is merely one facet of our broader strategy to expand our reach and impact. Throughout the year, we have actively sought out and developed partnerships with like-minded organisations who share our passion for improving nutrition and livelihoods, to enable us to scale our efforts, and reach new communities.

As we look to the future, we see a landscape brimming with possibilities and remain committed to continuing our growth and impact. Education and training continue to be central to the IEF’s strategy to support the development of independent and sustainable food systems. Our Global Egg School programme, conducted in collaboration with the Cunningham family and industry partners Lohmann Breeders, continues to equip local trainers, production managers and rural farmers with the knowledge and skills needed to enhance production practices and increase the availability of high-quality egg protein for their communities.

Our success would not be possible without the unwavering dedication of our exceptional Trustees, our partners, and supporters. Your passion, expertise, and generosity are the lifeblood of our organisation. The International Egg Commission continues to offer a significant level of support to the foundation, and together, we are making a real and lasting difference in the lives of countless individuals and families around the world.

By working hand-in-hand with our charitable partners and leveraging the expertise of the global egg industry, we are bringing the transformative power of egg nutrition to those who will benefit most. I hope you will join us on our journey to make our vision of a world without hunger a reality, together we can unlock human potential and make a real difference to lives around the world.

Thank you for your support and belief in our mission.

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Tim Lambert IEF Chairman and Trustee

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Cassandra Price IEF Chief Executive Officer

4

Our Challenge

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As of 2023, approximately

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735 million
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people globally were undernourished[1]

Global hunger, measured by the prevalence of undernourishment, continues to remain far above pre-pandemic levels. According to The State of Food Security and Nutrition in the World (SOFI) 2023 report, around 9.2% of the world population faced hunger in 2022, an additional 122 million more people than before the global pandemic.

The IEF uses the nutritional, environmental, social and economic power of the egg to support vulnerable populations in areas of nutritional need around the world.

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Almost 1/4 of all children under 5 years old are stunted[1]

The 2022 Global Nutrition Report states that key causes of global hunger are through lack of investment in agriculture, in rural infrastructure, and technology limits productivity and resilience for smallholder farmers who produce one-third of global food.[2]

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Why eggs?

Eggs are beneficial throughout the life course, with particular potential to fuel development during the first 1000 days of life.

The bioavailability and density of their nutrients means eggs have the capacity to directly improve human health outcomes around the world.

Egg production is a practical, cost-effective solution to the ongoing hunger crisis in low- and middle-income countries.

Eggs contain 13 different vitamins and minerals required by the human body and have been proven to be associated with better mental and physical growth, particularly benefitting those in lowresource settings[3] .

Their wide range of micronutrients and impressive bioavailability means that eggs are considered one of the most valuable animal-source foods in the world, named by the United Nations as a ‘star ingredient’ recognising their power to bring people together, nourish us, and ‘fuel our futures’. Studies suggest that a child would need to consume at least 12 times as much of a plant-based alternative, such as carrots, to gain the amount of vitamin A available in a small serving of eggs[4] .

Furthermore, eggs are recognised as a high-quality protein, supporting child growth and development in populations characterised by high rates of child undernutrition. They are also one of the most affordable sources of commonly lacking nutrients in young children throughout low- and middle-income countries[5] .

The high nutrient density of eggs means they can support the body’s natural immune system, vaccination response and anti-retroviral treatments. In addition, they offer vast benefits to pregnant and

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lactating women, with the potential to improve birth outcomes, breast-milk composition and child brain development.

The egg also supports education in low- and middleincome populations by improving cognition and concentration levels in young children.

Along with their many nutritional advantages, eggs are officially recognised as a low impact protein source by the World Resources Institute[6] , with the lowest environmental footprint of all common animal protein sources.

My aspiration for the future is continuing my passion of getting protein into underprivileged countries and the quickest and easiest way is through the egg. Bruce Dooyema, IEF Trustee

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Why Support the International Egg Foundation?

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The IEF plays a critical role in addressing disparities in food security worldwide. As a global population, it is imperative that we improve availability and accessibility of high-quality protein – and eggs can and should be part of this solution.

By contributing to the work of the IEF, you are supporting the development of knowledge, expertise and entrepreneurship in protein-deficient populations, establishing independent and sustainable food systems in low and middle-income countries.

Your contributions help to expand the scale and scope of our work at the IEF, providing us the resources to develop existing programmes and deliver impactful new projects.

Throughout this report, we showcase how the work of the IEF is making a real difference to people’s lives, however this is only possible through funding, partnerships and ongoing support.

We hope that you will join us to deliver our goals. Your support is crucial to achieving this vision, and together, we can make a profound and lasting difference, and be successful in our mission of seeing a world without hunger.

Visit the International Egg Foundation website to explore ways you can support the IEF.

I envision IEF supporting multiple projects in all continents where protein deficient diets are a problem for children and their families.

Tim Lambert, IEF Chairman & Trustee

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Our Work

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Education and Training

The IEF is dedicated to sharing the collective knowledge and expertise of the global egg industry to empower nutritionally vulnerable communities and maximise the benefits of eggs through education and training.

Training not only enables the expansion of local production and consumption of eggs but also creates new jobs and supports disadvantaged individuals to become sustainable operators in the value chain.

The IEF has a range of training and knowledge transfer programmes including:

Global Egg Schools

The first IEF Global Egg School took place in 2019 in Nampula, Mozambique, providing technical training to 30 agricultural students and 40 local producers. Over the last 4 years this invaluable knowledge exchange has been delivered to over 150 producers and students, helping participants to develop sustainable sources of high-quality nutrition for their families and their community..

Building on the success of the first Global Egg School, the IEF has also delivered Global Egg Schools in Zimbabwe and Zambia with the support of industry partner, Lohmann Breeders.

This programme is aimed at supporting increased egg production in these regions by providing practical technical training to participants, enhancing their understanding of essential egg production processes.

Education is power and is key! IEF Global Egg Schools are at the very heart of everything we do.

Steve Manton, IEF Trustee

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Layer Management Training

Introducing the fundamentals of successful egg

farming - Starting in 2022, the IEF has supported the delivery of multi-day commercial layer management programmes in South Africa, in partnership with the South African Poultry Association and the KwaZuluNatal Poultry Institute. Egg farmers with under 2,000 layers participate in the training programmes, with the IEF co-ordinating a series of presentations from international experts.

Developing expertise - In 2023, IEF launched a new programme aimed at enhancing the capabilities of senior egg production personnel in subSaharan Africa through a series of online technical workshops. These tailored workshops are designed to share industry expertise, helping egg businesses in these countries remain efficient and profitable, and ensuring continuous access to safe and affordable eggs whilst upskilling a local workforce.

Training Resources

The IEF offers a wealth of free online resources to support emerging commercial egg producers in lowand middle-income countries.

IEF’s Production Manual is designed specifically to aid sustainable and affordable egg production. Developed in collaboration with experts from the egg industry, this manual provides practical guidance on crucial aspects of egg production, including farm set-up, farm management, and egg management.

In addition, IEF’s training video on the fundamentals of egg production focuses on successful egg farming in tropical and sub-tropical environments. Created with the support of Egg Farmers of Canada and the team at Heart for Africa’s Project Canaan it complements the content covered in the Production Manual and offers on-site examples of essential elements required to enhance egg production.

By providing accessible and applicable guidance, the IEF strives to foster sustainable and thriving egg production within these regions.

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Our Work

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Entrepreneurship

The IEF supports vulnerable communities in establishing viable and self-sufficient egg production for long-term stability and improved livelihoods. By fostering entrepreneurship, our projects empower individuals to uplift their families today and in the future.

The IEF has been partnering with the Trustlines Development Network Inc since 2017 as a sponsor of their Children’s Chicken and Egg Project. This collaboration has benefited hundreds of families in remote Ugandan communities, equipping them with the skills and resources to care for their own chickens.

In 2023, IEF addressed the challenge of point of lay birds not being readily available in the regions the project operates, which was limiting both sustainability and growth of the programme. By providing funding for a dedicated layer rearing barn in Bukuya the IEF has been able to ensure the sustainability of the programme, increase our reach to support additional children, while also strengthening local rural egg and poultry farming prospects. We are pleased to report the new rearing barn was in production by August 2023, managed by the local farmer who provides the training to the children.

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Technical Partnerships

The IEF firmly believes that the latest technology can significantly enhance productivity in smallto medium-scale egg production businesses in numerous low- and middle-income countries. This includes utilising appropriate genetic strains of layer hens, providing support for proper feeding, and implementing suitable housing and lighting facilities tailored to each region.

Through collaborations with industry supporters, the IEF has facilitated new technical partnerships to improve production and yield efficiencies in African egg projects. One example is the donation of improved lighting at Project Canaan, made possible by Hato Agricultural Lighting. The IEF also offers technical expertise and advice to external projects, including UNICEF.

Additionally, our partner DMF and Dr. Fabien De Meester have employed technology to extend the shelf life of boiled eggs from days to weeks. By incorporating specific organic compounds during the boiling process, the internal membrane of the egg, just inside the shell, is sealed. This advancement increases the eggs shelf life to approximately 30 to 60 days at 30°C in local conditions. This technological breakthrough enables the expansion of the intervention feeding programme’s distribution network, supporting more vulnerable children in accessing essential highquality protein.

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Improved Nutrition

The IEF is committed to improving global nutrition through egg consumption. Eggs are nutrientdense, providing essential proteins, vitamins, and minerals crucial for all aspects of human health, development, and growth. Through collaboration and partnership, IEF has enhanced nutritional programmes, promoting the inclusion of eggs in diets. The following two programme examples highlight the work of the IEF, and the impact eggs have made to the diets of nutritionally vulnerable children.

Honduras

In 2023, IEF committed its support to Honduras Outreach International (HOI) and OneEgg to extend the reach of their pioneering “1000 Days of Life” programme and to add eggs into the diets of school children in the Agalta Valley in Honduras.

The “1000 Days of Life” project, emphasising optimal nutrition from conception to a child’s second birthday, aligns seamlessly with the International Egg Foundation’s mission to improve global nutrition through increased egg consumption. By integrating eggs into maternal diets and early complementary feeding, we can help address critical deficiencies and support cognitive and physical development.

“The First Thousand Days of Life nutrition programme is a game changer. Not only is this directly impacting an expectant mother’s health and that of her baby for over 1000 days of life, but it is also creating healthier eating habits and educating the population about the benefits and wonders of the egg.” Camilla Reina, CEO, Honduras Outreach International

More information on IEF’s work in Honduras can be found in our 2024 Preview, overleaf.

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Eswatini

The IEF takes pride in its collaboration with the charity organisation Heart for Africa, ongoing since 2015. Together, in partnership with Egg Farmers of Canada, we have provided support to Project Canaan, a sustainable farm and “whole of childhood” orphanage in Eswatini.

In 2015, an egg farm was constructed to establish a reliable source of high-quality protein specifically for the children residing in the orphanage and their caretakers. In addition to aiding the children within the orphanage, Project Canaan extends its support to nutritionally vulnerable children across rural Eswatini, providing unique access to highquality protein through a national egg distribution programme which they coordinate. To date, Project Canaan has distributed over 14 million eggs, benefiting around 4,500 children on a weekly basis, made possible through a network of 32 feeding stations situated in schools and churches.

The IEF remains dedicated to supporting Project Canaan through ongoing training and mentoring. We strive to help maintain a viable business model, providing training and education to local Swazi personnel working on the farm. By doing so, we ensure the long-term success and impact of this important initiative.

All our projects strive to achieve one ultimate goal: to increase the availability of high-quality egg protein in regions that face nutritional challenges.

Cassandra Price, IEF CEO

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2024 Project Preview

The IEF trustees are delighted to have been able to continue to expand the project scope of the IEF in 2024, introducing new opportunities as well as elevating existing programmes.

Although the majority of this report is focussed on the achievements and financial reports for the 2023 financial year, we are very pleased to include an overview of our 2024 projects to date:

Supporting Honduras Outreach Initiative and One Egg Programme

In the Agalta Valley, Honduras, the IEF is collaborating with OneEgg and the Honduras Outreach Initiative (HOI) to expand a nutrition project that uses eggs as a primary source of protein and nutrition for children. This initiative first supplies eggs to expectant mothers during their final trimester and continues postpartum until the child reaches three years old. This programme aims to ensure that these families consume and feed their young children at least one egg a day, providing consistent access to high-quality protein and the nutrition often missing in their diets.

To extend the reach of this vital project, the IEF has committed to significantly increase the current egg production capacity for the programme. This expansion will enable the initiative to increase its reach from 54 to 100 families with the potential to serve far more. The new layer barn will not only boost production but also improves the overall quality and efficiency of the egg farm.

In addition, the IEF is partnering with the HOI and the local community to build a second smaller egg barn at the local HOI school. This new barn will not only provide school children, up to year 9, with the nutritious eggs, but will also provide a training facility. Planning for this project began in 2023 and with the main barn set to be completed at the end of 2024.

These efforts align with the IEF’s broader goals of supporting vulnerable communities and enabling viable egg production. By enhancing local production capacity and providing education, the IEF ensures long-term stability and improved livelihoods for these communities.

Through these initiatives, the IEF continues to make a significant impact on the lives of those in need, supporting nutrition, education, and economic resilience in Honduras.

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Eggs hold a unique power to impact lives and promote healthier outcomes due to their exceptional nutritional value. It’s also a great affordable protein source.

Walter Siemens, IEF Trustee

Expanding Global Egg Schools

The IEF is proud to continue its commitment to providing impactful egg production education in 2024.

In 2024, IEF will host the next Global Egg School in Bulawayo, Zimbabwe, and also Kisumu, Kenya, in collaboration with Lohmann Breeders and the Ebenezer Agricultural Training Centres. Through these bespoke training programmes, we are not only enhancing egg farming practices but also promoting long-term business stability and improved livelihoods for these communities.

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Empowering Children in rural Uganda through Chicken Ownership

We are delighted to be returning to Uganda in August 2024 for the next Children’s Chicken Ownership Programme. The IEF has been supporting this transformative initiative delivered through our partners Trustlines since 2017, equipping children with the skills and resources to care for their own chickens and build their own micro-businesses. As part of this project children from families in need receive a rooster and a hen to begin their own production. In 2024 IEF are looking to provide specialised mentorship to enhance on-the ground rearing efficiencies and capabilities.

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In Gratitude

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IEF and Partnerships

It is only by working together that we will be successful in our mission.

The IEF works in partnership with other leading global bodies and charities. By adding value to existing projects, we help fight malnutrition and provide a self-sufficient food supply in low- and middle-income countries.

Through partnerships and the sharing of information and best practices, we really do make a difference to people’s lives.

We gratefully acknowledge the IEF Partners:

International Egg Commission
Egg Farmers of Canada
Communities of Fusion / Mozambique Fresh Eggs - the Cunningham family
Ebenezer Agricultural Training Centres (Zimbabwe, Zambia, & Mozambique)
Heart for Africa, Project Canaan – Ian and Janine Maxwell
Dr Fabien De Meester
Heeringa Construction
Trustlines Development Network Inc.
Hato Agricultural Lighting BV
Lohmann Breeders
Vencomatic Group
Sanovo
US Poultry and Egg Association
Big Dutchman
Eagles Nest
Honduras Outreach International
One Egg

With continued collaborative efforts from IEF’s many partners, I look forward to the continuation and expansion of IEF’s impact.

John Starkey, IEF Trustee

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Funding

Historically, all our work has been entirely funded by the global egg industry, showing the care, belief and passion that egg farmers from across the world have in the ability of eggs to help undernourished populations.

Much of the support the IEF provides to low- and middle-income communities is through the ongoing supply of equipment and expertise. The total value of cash and in-kind donations generated through and assisted by the IEF in its period of operation between January to December 2023 is £372,341.

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In-kind donations £343,545

Much of the support offered to the foundation comes in the shape of in-kind donations, without which the IEF could not function.

We gratefully acknowledge and thank:

International Egg Commission for providing communications, financial and administration support;
Lohmann Breeders for supplying technical support, consultancy and IEF Global Egg Schools;
Egg Farmers of Canada for providing ongoing support to IEF as well as their oversight and support of the Project Canaan farm;
Hato Agricultural Lighting BV for providing improved lighting at Project Canaan and HOI;
Vencomatic Group for their ongoing support of programme development;
Big Dutchman for providing discounted housing equipment;
All of the egg farmers from Canada who have donated their management, time, skills and experience to ensure the continued smooth operation of Project Canaan’s egg production unit;
Versova for providing professional expertise;
Eagles Nest for providing the pullets to Project Canaan;
Ceva Santé Animale for expert assistance and technical support;
Mozambique Fresh Eggs and the Cunningham family for providing venue, transport and meals for the IEF Global Egg Schools;
Dr Sylvia Sobolewska for providing training and expertise.

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Meet Our Trustees

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Tim Lambert

IEF Chairman and Trustee

Tim is a founding Trustee and current Chairman of the IEF. He is passionate about helping more people around the world access the incredible nutrition found in eggs, having held senior leadership roles within the global egg industry for over 20 years.

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Walter Siemens

IEC appointed Trustee

Walter offers a wealth of industry knowledge, having been an egg producer since 1986. He has served in various capacities within the Canadian poultry industry and is currently Director at Egg Farmers of Canada. He enjoys serving the egg industry, and is passionate about supporting the next generation of farmers to thrive.

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Steve Manton

IEF Trustee and Treasurer

Steve is a founding Trustee and current Treasurer of the IEF. He is a highly successful international businessman and entrepreneur bringing with him over 20 years knowledge of the global egg industry, helping to develop the future direction of the IEF.

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Juan Felipe Montoya Muñoz

IEC appointed Trustee

Juan Felipe joined the IEF as a Trustee in 2023, bringing focus, ambition and many years’ experience in the egg industry. The prominent businessman is CEO of the largest egg producer in Colombia, having been affiliated with the company since his school years.

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Bruce Dooyema

IEF Trustee

From an early age, Bruce pursued a career on his family farm. Today, the farm ‘Center Fresh Egg’ has multiple operations in Iowa as well as Mozambique. Bruce is therefore uniquely placed to offer expertise and experience in producing eggs in both developed and emerging nations.

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John Starkey

IEF Trustee

John joined the IEF in 2023. A veteran of the poultry & egg industry, serving 23 years with US Poultry & Egg Association, 16 as President. As President, John was responsible for the administration of all Association programmes and activities and served as President of the U.S. Poultry & Egg Harold E. Ford Foundation.

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Dr Pierre-Marie Borne

IEF Trustee

Pierre-Marie Borne is a veterinarian, having graduated from the Lyon Veterinary School in 1988. He has experience of working with smallholder farmers in Africa and Asia, where he has provided expertise and assistance to develop local competencies, both commercially and through previous charitable roles.

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Trustees’ Report

Report of the Trustees for the year ended 31 December 2023

The Trustees present their annual report and financial statements of the charity for the period ended 31 December 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s governing document, the Charities Act 2011 and 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 first published on 16 July 2014.

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Structure, Governance and Management

The International Egg Foundation is a registered charity in England and Wales. Our charity number is 1157778.

The foundation was established as a Charity on 8th July 2014. The charity is governed by a constitution of a Charitable Incorporated Organisation (CIO) whose only voting members are its charity Trustees.

The management of the foundation is the responsibility of the Trustees, overseen by the trustee Chairman, who is the ultimate decision-making body. For the full list of IEF Trustees and advisors, please refer to the administrative information on the back cover of this report.

Risk management

The Trustees have considered the major risks to which the charity is exposed and have reviewed those risks and established systems and procedures to manage those risks.

Appointed Trustees

Apart from the first charity Trustees, every appointed trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity Trustees.

Nominated Trustees

The Office Holders Board of the International Egg Commission (“the appointing body”) may appoint two (2) charity Trustees;
Any appointment must be made at a meeting held according to the ordinary practice of the appointing body;
Each appointment must be for a term of three years;
The appointment will be effective from the later of:
the date of the vacancy; and
the date on which the charity Trustees or their secretary or clerk are informed of the appointment;
The persons appointed need not be members of the appointing body;
A Trustee appointed by the appointing body has the same duty under clause 9(1) as the other charity Trustees to act in the way he or she decides in good faith would be most likely to further the purposes of the CIO.

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Trustees’ Report

Trustee rotation and re-appointment

The UK Charity Commission recommends Trustee rotation, accordingly Founder Trustee Julian Madeley stepped down on 25 March 2023, not seeking reappointment as Trustee or MD, and Trustee Carlos Saviani stepped down on 14 September 2023 to allow for rotation.

Tim Lambert, also a Founder Trustee & current IEF Chairman, having also served his full 9-year term, was in fact further re-elected for an additional term of up to and including 3 years, especially in light of his key role, along with his own level of knowledge, expertise & engagement in existing & ongoing programmes. It was in turn proposed Steve Manton, final Founder Trustee & previous IEF Chairman, will also continue for a transitionary period of up to and including 3 years, as Trustee and now in the newly created position of IEF Treasurer.

Walter Siemens and Juan Felipe Montoya were elected on 23 March 2023 as IEC’s two appointed IEF Trustees and John Starkey was elected as an IEF appointed Trustee on 14 September 2023.

Trustee appointments for the period January 2023 to 31 December 2023.

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Name Role Date
Timothy Lambert IEF Chair and Trustee Resigned 23 March 2023 Reappointed 24 March 2023
Anthony Stephen Manton IEF Treasurer and Trustee Appointed 20 March 2014
Bruce Dooyema IEF Trustee Appointed 6 June 2018
Dr Pierre-Marie Borne IEF Trustee Appointed 4 June 2019
Walter Siemens IEC Appointed Trustee Appointed 23 March 2023
Juan Felipe Montoya Muñoz IEC Appointed Trustee Appointed 23 March 2023
John Starkey IEF Trustee Appointed 14 September 2023
Michael Julian Madeley IEC Appointed Trustee Stepped down 23 March 2023
Carlos Saviani IEF Trustee Stepped down 14 September 2023
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Financial Review

During the accounting period from January to December 2023, the IEF received £28,796 of cash donations. Of this, £18,726 was un-restricted funds. The IEF also received significant in-kind donations to provide for the running of the charity, including donation of all administration fees. To add to this, much of the support the IEF provides to low- and middle-income communities is through the ongoing supply of equipment and expertise. Total in-kind donations had a value of £343,545 which has been recognised in the financial statements.

Expenses during this period totalled £379,733 decreasing the reserve for the IEF by £7,391

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Reserves Policy

The Trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The Trustees consider that this level will provide sufficient funds to respond to ongoing commitments and ensure there are sufficient funds available to cover support and governance costs. The Trustees consider a level of three months is sufficient given the ongoing provision of central administration by the International Egg Commission.

The balance held as unrestricted funds at 31st December 2023 was £67,102, of which £58,055 are regarded as free reserves against an actual three months spend of £9,047. The current level of reserves is therefore higher than is needed.

At present there is £6,716 of restricted funds.

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Charitable Purpose, Aims and Targets of the IEF

Aim

The IEF is an independent charitable foundation that has been established to improve nutrition, health and education in, low- and middle-income countries by increasing egg production and consumption.

The aim of the IEF is to create an independent and sustainable food supply promoting self-sufficiency to improve the lives of expectant mothers, infants, children and families, now and in the future. We want to provide people living in low- and middle-income countries with the means and methods to access highquality egg protein and help boost their natural immunity levels.

Goals of the IEF

To fight against hunger and malnutrition amongst children, young people and families, by making high-quality protein in the form of eggs more accessible in communities that are undernourished and underfed;
To improve human nutrition and health by developing programmes that promote the correct use of high-quality protein to support the healthy development of infants and children to enhance brain development, to support concentration levels at school and boost natural immunity levels;
To encourage and facilitate an increase in the number of eggs being produced locally in low- and middleincome countries to support growing consumption in populations with little or no access to high-quality protein;
To improve education and encourage knowledge sharing, explaining the benefits of high-quality protein in the diet, to promote the normal function of the natural human immunity system.

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Trustees’ Report

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Public Benefit

Key beneficiaries

Children and young people worldwide along with local consumers and their families, focusing on underprivileged areas and regions.

Other beneficiaries

Women in rural communities with little or no existing independent income;
IEF projects will also add value to existing projects run by organisations such as Trustlines in Uganda, HOI in Honduras and Heart for Africa in Eswatini;
Other charities, foundations and NGOs will also benefit from the work of the IEF.

Protocol for ensuring personal benefits are minimal

The Trustees will ensure that personal benefits are minimal through a policy of independence from the commercial egg production businesses, maintaining a majority of Trustees who are not owners or shareholders in commercial egg production operations.

Other policies to minimise the risk of personal benefits will be put in place and reviewed from time to time by the Trustees.

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IEF Objects

The relief of hunger and malnutrition amongst children and young people worldwide by improving health and nutrition through the establishment of programmes to promote and encourage the consumption of economical forms of high-quality protein;
To improve standards of human nutrition through the correct use of high-quality protein in the diet;
To promote the normal function of the natural human immune system through education and nutrition related to high-quality protein;
To improve standards of food safety and animal welfare;
To improve education, highlighting the benefits of high-quality protein in the diet and to exchange knowledge with others to this effect.

How do the objects confer benefit?

The objects will help children and many others in under-privileged communities.

Across many regions of the world, diets are short of or completely lacking in high-quality protein, many diets based mainly or entirely on starch such as wheat and maize. A small amount of high-quality protein in the diets can help brain development in infants, mental concentration and muscle development in children. The human immune system also needs high-quality protein to function efficiently, helping people to have a greater level of natural immunity to disease and crucially to allow an effective natural response to vaccination;
People who are involved in the local production of eggs will benefit, be it as new entrants or through expansion of existing activities. Small scale egg production is used successfully to promote the status of women in communities, through the operation of micro businesses, where women gain earning power and enhanced social standing. Small scale egg production projects can also be used to encourage a sense of community in refugee situations, where normal community structures and relations have disintegrated;
IEF projects will add value to existing child vaccination programmes by helping ensure the target population has sufficient high-quality protein in their diet to achieve an effective immune response to vaccination;

21

Trustees’ Report

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How will the Trustees carry out the objects?

The Trustees will carry out the objects through the creation of new projects and by adding value to existing projects.

The IEF will co-operate with existing projects that are run by organisations such as Heart for Africa, Ebenezer Agricultural Centres and Trustlines Development Network Inc., adding value to their existing projects in a cost effective and focused way.

The IEF has a database of qualified and willing experts who want to donate their time to development projects.

Deciding who will benefit – countries and communities

The IEF wants to have the largest impact possible for the least amount of additional money invested.

Trustees will make decisions on who will benefit based on a “cost / benefit analysis” guided by the principal of creating best value for money, supported by a high level of sustainability. Sustainability encompasses a range of factors including human welfare, animal welfare, the environment and financials.

New projects that have the backing, physical support and financial match funding from well-established and recognised agencies such as the UN FAO will take priority over other new projects.

Existing projects that are being supported and organised by well-established and recognised agencies will have preference over other joint projects.

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IEF – Registered Charity 501(C)(3) USA

In April 2015, the IEF Board of Trustees identified a need for the IEF to be a registered charity in the USA, to encourage additional donors in the USA and support the IEF fundraising campaigns. It was decided this additional body would focus on raising funds for Heart for Africa’s Project Canaan.

The Internal Revenue Service (IRS) issued a favourable determination letter to the IEF for the new Ohio Corporation, classifying the foundation as a tax-exempt public charity retroactively to 5th November 2015.

Current Trustees of IEF England and Wales have the following role within IEF USA (As of 31 December 2023):

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----- Start of picture text -----
IEF (UK) Title IEF (USA) Title
Timothy Lambert Trustee and Chairman Director
Anthony Stephen Manton Trustee and Treasurer Director and Treasurer
John Starkey Trustee Director
Bruce Dooyema Trustee Director
Dr Pierre-Marie Borne Trustee Director
Walter Siemens Trustee Director
Juan Felipe Montoya Muñoz Trustee Director
----- End of picture text -----

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Protocol for Project Planning

Research

Use the established egg industry network of major international organisations and intergovernmental bodies;
Appoint Trustees with additional contacts and a track record in the foundation sector;
Further develop our network with major international organisations and intergovernmental bodies;
Continue discussions with overseas groups about their needs and possible projects;
Use the existing egg industry network of professionals to discuss practical aspects of possible projects.

Implementation

Deciding to operate in a specific group of countries over a sustained period;
Selecting new projects and joint projects where the IEF can add value from a shortlist;
Visiting the selected project to:
Establish sustainability and long-term benefit to the community;
Assess availability and need for local staff;
Establish cost details;
Set fundraising requirements and identify potential donors, partners and match funding organisations;
Organising communications.

23

Trustees’ Report

Long-term aims

Establish long-term aims based on the Mission Statement:

Developing local knowledge, expertise and entrepreneurship in protein deficient populations, increasing the consumption and local production of high-quality protein through eggs.

Establish future contacts with other organisations with similar aims by:

Identifying and understanding all the initiatives around the global use of the egg as a transformational agent for social, economic, and/or environmental development;
Construct an action plan as to how best to engage with those identified agencies.

Draw up procedures for the selection of projects and beneficiaries with the following features:

At least 1 trustee to review applications;
Individual meetings with the leaders of partner organisations before proceeding;
Only dealing with organisations with a successful and established track record;
Asking independent experts to assess the viability of projects;
Undertake in-depth analysis of the local situation.

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Summary of Activities and Achievements

The IEF focuses on improving access to high-quality protein in areas with nutritional deficiencies. For example, through collaborations with partners like Heart for Africa’s Project Canaan and Egg Farmers of Canada, the IEF has helped establish sustainable egg farms to provide protein for vulnerable children and communities in Eswatini.

Education and training are essential components of the IEF’s work, including the Global Egg School programme, which provides technical training to agricultural students and local producers having supported over 150 producers to date. The IEF also offers layer management training and resources like the Production Manual and training videos to support emerging egg producers.

By utilising the latest technology and forming technical partnerships, the IEF enhances production and yield efficiencies. This includes advancements in lighting and the extension of boiled egg shelf life. Ultimately, the IEF aims to empower communities, promote entrepreneurship, and improve livelihoods through sustainable egg production.

Projects were undertaken to achieve a range of IEF objectives including:

The relief of hunger and malnutrition amongst children and young people worldwide, by improving health and nutrition through the establishment of programmes to promote and encourage the consumption of economical forms of protein;
To improve education as to the benefits of high-quality protein in the diet and to exchange knowledge with others to this effect;
To improve standards of food safety and animal welfare;
To promote the normal function of the natural human immune system through education and nutrition related to high-quality protein;
To improve standards of human nutrition through the correct use of high-quality protein in the diet.

A full report on activities and achievements is contained in the “Our work” section at the front of these accounts.

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Statement of Trustees’ responsibilities in relation to the Trustees’ report and financial statements

Charity law requires the Trustees to prepare a financial statement for each financial year, which gives a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that year. In preparing those financial statements, the Trustees have:

Selected suitable accounting policies and applied them consistently;
Observe the methods and principles in the Charities SORP;
Made judgements and estimates that are reasonable and prudent;
Stated whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
Prepared the financial statements on a going concern basis.

The Trustees have overall responsibility for ensuring the charity has appropriate systems of control, financial and otherwise. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time, the financial position of the charity and enable them to ensure they comply with the Charities Act 2011.

They are responsible for the safeguarding of the assets of the foundation and therefore, taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:

The charity is operating effectively and efficiently;
Its assets are safeguarded against unauthorised use or disposal;
Proper records are maintained, and financial information used within the charity or for publication is reliable;
The charity complies with relevant laws and regulations.

The system of internal controls is designed to provide reasonable, but not absolute, assurance against any material misstatement or loss. These controls include:

A strategic plan and annual budgets, approved by the Trustees;
Regular consideration of the financial statements;
Identification and management of risks.

Approved by the Trustees on 31 July 2023 and signed on their behalf by:

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Tim Lambert IEF Chairman and Trustee

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Independent Examiner’s Report

Independent Examiner’s Report to the Trustees of the International Egg Foundation

I report on the accounts of the charity for the period ended 31 December 2023, which are set out on pages 27-33.

Respective responsibilities of Trustees and examiner

The charity’s Trustees are responsible for the preparation of the accounts. The charity’s Trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Examine the accounts under section 145 of the 2011 Act;
To follow the procedures laid down in the General Directions given by the Charity Commissioner under section 145(5)(b) of the 2011 Act; and
To state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioner. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

Which gives me reasonable cause to believe that, in any material respect, the requirements:
(a)To keep accounting records in accordance with section 130 of the 2011 Act; and
(b) To prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or
To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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Mr Mark Griffiths

Chartered Accountant

Dyke Yaxley Limited, 1 Brassey Road, Old Potts Way, Shrewsbury, Shropshire, SY3 7FA, United Kingdom 31st July 2023

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Financial Statements for the International Egg Foundation

Statement of Financial Activity for the Period Ended 31 December 2023

	Note	Unrestricted	Restricted	2023 Total	2022 Total
		Funds (£)	Funds (£)	Funds (£)	Funds (£)
Income
Donations	4	362,271	10,070	372,341	253,204
Investment Income		-	-	-	-
Total Income		362,271	10,070	372,341	253,204
Expenditure
Charitable Activities	5	364,767	14,965	379,733	245,552
Total Expenditure		364,767	14,965	379,733	245,552
Transfers Between Funds		-	-	-	-
Total Funds Brought Forward		69,598	11,611	81,209	73,557
Net income (Expenditure) and		(2,496)	(4,895)	(7,391)	7,652
net movement in funds for the
period
Total Funds Carried Forward		67,102	6,716	73,818	81,209

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Financial Statements for the International Egg Foundation

Balance Sheet as at 31 December 2023

	Note	2023		2022
		(£)		(£)
Current Assets
Cash and Bank		59,045		67,235
Prepayments		-		-
Monies owed from
International Egg		-		-
Commission Foundation
Monies owed from
International Egg		18,234		18,234
Foundation (USA)
		77,279		85,469
Current Liabilities
Accruals		3,461		4,260
Creditors		-		-
Net Current Assets			73,818		81,209
The funds of the charity
Unrestricted Funds		67,102		69,598
Restricted Funds	7	6,716		11,611
			73,818		81,209

The notes at pages 30 to 33 form part of these accounts. The accounts were approved by the Trustees on 31st July 2023.

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Tim Lambert IEF Chairman and Trustee

28

Statement of Cash Flows for the Year Ended 31 December 2023

	Note	2023	2022
		(£)	(£)
Net Cash used in operating	12	(8,189)	20,149
activities
Cash fows from investing
activities:
Interest		-	-
Net cash provided by		-	-
investing activities
Cash and cash equivalent		67,235	47,086
brought forward
Cash and cash equivalent
carried forward
Unrestricted Funds		59,045	67,235

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Financial Statements for the International Egg Foundation

Notes to the accounts for the period Year 31 December 2023

1. Accounting policies

1.1 Basis of preparation and assessment of going concern

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The trust constitutes a public benefit entity as defined by FRS 102.

The Trustees consider that there are no material uncertainties about the trust’s ability to continue as a going concern.

1.2 Funds structure

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed.

Unrestricted income funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the Trustees, at their discretion, have created a fund for a specific purpose.

1.3 Income recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably.

Unrestricted income funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the Trustees, at their discretion, have created a fund for a specific purpose.

Voluntary income is recognised on receipt.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

1.4 Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of the economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

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1.5 Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note 1.7 below.

1.6 Irrecoverable VAT

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

1.7 Allocation of governance costs

Governance costs and support costs relating to charitable activities have been apportioned based on governance. The allocation of support and governance costs is analysed in note 6.

1.8 Charitable activities

Costs of charitable activities include grants made, governance costs and an apportionment of support costs as shown in the notes to the accounts.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments and original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings of current liabilities.

2. Critical accounting estimates and judgements

In application of the trust’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both the current and future periods.

3. Legal status of the charity

The International Egg Foundation is a charitable incorporated organisation, constituted under a governing document dated 8 July 2014, charity number 1157778.

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Financial Statements for the International Egg Foundation

4. Donations	2023	2022
	(£)	(£)
Donations	28,796	38,404
In-kind donations	343,545	214,800
	372,341	253,204
5. Charitable activities	2023	2022
	(£)	(£)
Charitable activities	14,965	9,812
Charitable activities – unrestricted	-	-
In-kind donations	343,545	214,800
Share of governance costs (note 6)	21,222	20,940
	379,733	245,552
6. Governance costs	2023	2022	Basis of
	(£)	(£)	allocation
Marketing	-	-	Governance
Website development	14,825	11,888	Governance
Printing, postage and stationary	1,095	2,407	Governance
Independent examination	3,000	1,630	Governance
Travel costs	2,224	4,861	Governance
Credit Card Charges	78	154	Governance
Donation	-	-	Governance
	21,222	20,940
Analysed between: Charitable activities	21,222	20,940

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7. Analysis of movements in restricted funds	Funds at 31 December	Income	Expenditure	Funds at 31 December
	2022			2023
Project Canaan/Ebenezer	11,611	10,070	14,965	6,716
	11,611	10,070	14,965	6,716

8. Trustees

During the year £Nil (2022: £Nil) was paid to the Trustees to reimburse travel expenses.

9. Employees

There were no employees during the year.

10. Related Parties

Included in debtors at the year-end is an amount owed from International Egg Foundation USA of £18,234 (2022: £18,234 owed from International Egg Foundation USA), all the Trustees of International Egg Foundation are also Trustees of International Egg Foundation USA.

11. Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Charitable Gains Act 1992 to the extent that these are applied to its charitable objects.

12. Reconciliation of net movement in funds to net cash fow from operating	2023 (£)	2022 (£)
Net movement in funds	(7,391)	7,652
Deduct interest income shown	-	-
in investing activities
Increase (decrease) in creditors	(798)	2,497
Increase (decrease) in debtors	-	10,000
	(8,189)	20,149

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References

1 FAO, IFAD, UNICEF, WFP AND WHO. (2023). The State of Food Security and Nutrition in the World 2023. Rome, FAO. www.doi.org/10.4060/cc3017en
2 Global Nutrition Report. (2022). https://globalnutritionreport.org/reports/2022-global-nutritionreport/
3 Iannotti LL., Lutter CK., Stewart CP., et al. (2017). Eggs in Early Complementary Feeding and Child Growth: A Randomized Controlled Trial. Pediatrics, 140(1). https://publications.aap.org/pediatrics/ article-abstract/140/1/e20163459/37999/Eggs-in-Early-Complementary-Feeding-andChild?redirectedFrom=fulltext
4 Iannotti, LL. (2021). Quoted in: New report from UN Nutrition untangles risks and benefits of food from livestock for sustainable healthy diets, focusing on challenges linked to both abundance and scarcity. https://www.ilri.org/news/new-report-un-nutrition-untangles-risks-and-benefits-food-livestocksustainable-healthy-diets
5 Morris, SS., Garg, A., Black, R., et al. (2021). Assessing Nutrient Gaps and Affordability of Complementary Foods: New Methods and their Application in Different Settings. Nutrition Reviews, 79(1). https://academic.oup.com/nutritionreviews/article/79/Supplement_1/1/6164903
6 Ranganathan, J. (2016). Protein Scorecard. World Resources Institute. https://www.wri.org/data/proteinscorecard

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-.*J.-

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Chairman Timothy Lambert

Treasurer

Anthony Stephen Manton

Trustees

Timothy Lambert, Anthony Stephen Manton, Bruce Dooyema, Dr Pierre-Marie Borne, Walter Siemens, Juan Felipe Montoya Muñoz, John Starkey

Chief Executive Officer

Cassandra Price

1 Brassey Road, Old Potts Way, Shrewsbury, Shropshire, SY3 7FA, UK

Bankers

Barclays Business, 1st Floor, 44/46 Castle Street, Shrewsbury, Shropshire, UK Accountants

Dyke Yaxley Limited, 1 Brassey Road, Old Potts Way, Shrewsbury, Shropshire, SY3 7FA, UK

info@internationaleggfoundation.com www.internationaleggfoundation.com

Registered Charity No: 1157778 (England & Wales) Registered Charity 501 (c)(3)(USA)