REGISTERED COMPANY f*UMBER.. 09772128 (England and Wales)
REGISTERED CHARITY NUMBER: 1175669
REPORT OF THE TRU
TEE
AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2021
FOR
EATIP4G BE￿ER
A COMPANY LIMITED BY GUARANTEE
Chariot House Limiied
Chartered Accountants
44 Grand Parade
Bri¥hton
East Sussex
BN? 9QA

EATING BETTER
CONTENTS OF THF. FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUP*E 2021
Page
Rewrt of the Trnstees
Report of the Independent Auditors
8 to 11
Statejntnt of Financial Activilt
12
Bal&nte Sheet
13
Notes to the Financial Statements
14 to 18

EATING BETTER
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30TH JUNE 2021
The Trustees who are also director5 of the charity for the purposes of the Companies Act 2(M)6. present their report with the
financial statem¢llt5 of ihe charity for the year ended ioth Jt]ne 2021. The Trnste¢s have adopted the provisions of
Accounting and Reporting by Charities.- Statement of Recomm¢nded Practice applicable to chariiies preparing their
accounts in accordance i¥ith the Financial Rep)rting Standard applicable in the UK and Republic of Ireland {FRS 102)
(effective l January 2019).
OWEcfivES A.ND ACTIVITIES
Objectives aim5
Governing in5truJDent and objects
The Eating Better allianc¢ was launched on 1st July 2013. li became a company IiEnited by guarantee on 10th September
2015 and was registered as a charity on 9th November 2017. Eating Bett¢¢s obJ￿ts are:
To advance the education of the public in mallers relailng to healthy. Sustsinable and faÈr fts(￿ systeTns and to
undertake research inio ihe impaci of eating patteTns on health and the environmeni the useful results of which will be
published for the public benefit.
The preservation and proieciion of tsood health for the public benefit by promoting the Consumption of healthier diets
Ihat contain tnore plant-based food5 and les5 and better meat and dairy produce.
To proieci. preserve and improve the physical and nathrdl environmeni through th¢ protnotion of sustainable
agriculiural methods and amimal welfare practices.
About Eating Better
Eating Better is an alliance of civil society oruanisations launched in 2013, in response to growing evidence of the need for
sustainable diets less & better Tneat for rKople's health, the health of the planet and feeding the world more fairly. Our
long-trrni ambition is to see dieiary patterns shift towards betng healthy and sustainable.
Who we are
We are a charity and our work is noi for profil. We an alliance of over 60 civil society organisations spanning a breadth
of expertise and interests including the environmenL climate change. animal welfare, social jullice, resource use, public
health, research, PTofessional and producer interests. We have a small core staff team thai has been led by our Executive
Director, Simon Billing and a Board of Ttustee5.
What we do
Our activities r¢fl¢¢t th¢ shared goals estsblished by the alliance to=
Build and demonstrate coherent cross-secioral leadership and ¢ollal)or*ion on less & better meal consumption and more
plant-based eatinu as part of healthy, sustainable diets.
To make ¢hange hap￿n at the l¢v¢l of government policy. business practice and behaviour clwlge. by developing 'asks',
generatints advocacj 5UPPOrt and encouraoing prdctical initiatives.
Stimulate long-ierni tultural shifts b). devisino new wa}'s of framing the '¢at less meat. message that are compelling and
inclusive.
How we are funded
Eating Better is urdnt fi]nded frotn trusts and foundations outside of the alliance and pmject fitnding from member
organisation5.
Page I

EATING BETTER
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30TH JUNE 2021
ORJECTIVES AND ACTIVITIES
Public benefit
In shaping our objectives and planning our activities for the year. the Trustee5 have considered the duties set out in Section
17(5} of the Charities Act 2011 to have due regard to public benefii. In particular. the Ttustees have considered how the
planned activities will contyibuie io the overnll aims and objeciives thai the￿ have seL
The Trusrees believe thai the paragraphs atrM)ve. and those in the section 'Achievement and PerformaTrce', convey in detsil
the benefits that the Charity provides io ihe public.
Page 2

EATI￿G BETTER
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30TH JUNE 2021
ACHIEVEMENT AND PERFORMANCE
Charitable activities
2020_20? I began wilh a focus on delivery of our 'Better bj. Half- Roadmap. that estsblished 24 actions io be tsken by
government, food retail. investors, food service. producers and processors in order io achieve by 20JO a 50 /0 reduction in
UK meat and dairy consumption and a transiiion io l)ette¢ a5 standard. Key aims for the )ear were io intluence the bu5ine5S
pra¢ti¢es of reiailers and f(XKI servi¢e- io enga.
e with public sectOT caiering and to strengthen our positiv¢ narrativc for
move towards more plant-based diets and less and better meal and daÈry.
W¢ arc grateful for renewed support from the Esmée FaiTbairn Foundation. and from our new funders. th¢ Oak Foundation
and Farming the FuttEre.
Th¢ Covid-19 pandemic brought renewed interest in the f¢yxl and fam)ing system. The year Saw us continuing to grow the
alliance, ¢ondu¢t and publish new research to support a rn0￿ impacffiil and ¢¢y)rdinaied civil society campaign for Change.
Key activitie5 during the vear included:
Coordinating & expanding opportUDitie5 for dialogue
We recruited i new influential supportino o￿an]SationS - The Go(xl Fo￿j Insciiuie. Sch(411 Food Matters and The Wildlife
TNsis. We have had excellent entsLuetnent with our alliance organtsations this year both offering advice on their own
activities and campaigns and sharino
their campaiJo s on our own communication channels.
We produced our first 'Sour¢ing Bette¢ guide to help retailers and restaurants source climate and nature-friendly meal. Our
guide offers a vision of famiing that benefits climate, nalure and the health and ￿'t]fare of farni anirnals, while ensuring
profitability of farmers. It has been the firsi lime the alliance has come touether to produce a clear pathway to the sourcing
of better tneat, hatne55ing the breadth of expertence and expertise across ihe alliance. Seyeral superniarkets have cited using
the guide io inforni their strategy.
We held an annual alliance event to draw together the opportunities arising from Covid-19 and identify common priorities
for the alliance.
Research
Our latest UK public attimdes survey with Populus shows ovenfvhelming public support for less and better meat. It shows
manj. of us have been tying io eal less meal, and strong support for farmers with high animal welfare and environtnental
5tandard5.
We published our 2021 Ready Meals report suryeyinu our largest sample of 2.743 readj. meals across 10 UK superniarkets.
The results show an increase by s￿/0 in the Tanee of veaetarian and plant-based mea15 since 2018. Four supem]arkets
greatly increased their plant-based rdnge.. Aldi bj 175¥0 and Tesco by joi /o. while the Co-op and Morri50ns are both up by
2nore than 6￿/. This ye*s analysÉs shows thai plant-based ready meals are also more affordable in line with our calls for
retailtT5 to encourdge sales of plant-based Meals by pricing them more compeiitively against meat. fish and vegetarian
dishes.
We carried out our first survey of public secior caierers to estsbli5h prows5 since they launched a comtnittnent to 200/0 less
meal. The result5 of the Survey show progress to￿ardS servin(p less meat in public sector rnea15. Nearly 80°/o of those TX)Iled
had decided io reduce Tneat c(Trntent acros5 menu& and 83°h have increased bean5 and pulses in di5he5 by up to a fifth.
We continued io build on our publication of 'We Need to Talk About Chicken. thai challenged the impact of a dietary 5WÈtch
to intensively produced chicken. We were pleased ro see thai ihe Clima* Change Colnmitttt adapted their advice in their
Sixth Cart￿￿ Buduet this year to reduce consumption of all meal.
We began a new alliance project to develop the less and better rneat and dairy proposition for local authorities after
declarino a Climate and Nature Emergency.
Page 3

EATING BETTER
REPORT OFTHE TRUSTEES
FOR THE YEAR ENDED 30TH JUNE 2021
Communicatiolls
We made a siunificat]t investtnent tn ¢ommunication$ this year with the recrnitment of dedicated media and digital expert15e
to increase our engagemeni in the public deb*e on le&$ and beller meat and dairy.
A5 a resuli. we have in¢re&sed our media aciivity by 30￿/0 in the l&%t 6 months with more than 150 pieces of media
coverage and 3 broadcast interviews. At the same time visit5 to our website in¢reased by 86(/+o, whith we atiribute to
increasing visibility in the media. In the last six months entsaoemeni with our Twitter and Linkedln content increased by
165Q/o and 14740/* respectively.
We produced 28 articles for our website. For the time we have created video content for our social media channels with
fartner diaries in supwn of less and better meat and dairy. We are curr¢ntlJ' producinu our first series of brand films, iT)
which we engaue with stskeholders across our key target audiences. including food retailer5. producers and the publi
sector.
We spoke at s¢Yeral influential events. includino
Plant-based week.
the Northern Ireland Nature and FaThing Conference and Public Sector
We were invited to be an independent expen in the citizen dialogues on sustainable diets for the NatiODal Fo(xl Strdtegy and
gave input to the developm¢ni of the review. We have supported the launch of the National Food Strdtegy through
coordination with [ne￿be[S and engagement in th¢ tnediL
Impact of COVID-19
COVID-19 has put the food sector under strain. With this pandemic backdrop our engagement with retailers and food
service has been interntpted. We continued our engagement with ietailet5 from the autumn of 2020, but have faced
difficuliits with the food service sector, which h&5 found it difficuli to plan In view of the drarnatic drop irk demand it has
experienced. Additionally, the lack of ÉEJ-person event5 and nei￿0¥king opportuniti¢s has inhibited our opportunities io meet
new potential members and funders. However, with renewed funding, alongside sUPW)rt froln new funders, we have
expanded our team, and successfully adopted virtual working both as a ieam and in our proj¢d work with our alliance
members. The pandeTnic has caused greater intere51 in hcalth and fthMI and increasing oppominities to str¢nuthen our public
message of 'less and bettev.
Over the nexi year we will=
suppoft the calls of the National Food Straiegy in the White Paper that 15 expected and pursue other emerging policy
opportunities, such as the review of the Government Buying Standard5.
continue to support and champion nature-friendly farniing and challenge industrial rneat prtKluction in the UK with
retailers and food service providtr5.
influence public sector procurement catertno in schools through I￿al authori¢ie5.
- bllild Tnore coordinated messaging across the alliance to 5UPPOrt positive dierary change.
- track change through sutvey work on public attitudes and business progress.
build our stOTytelling through engagement with key stakeholdets to Taise awareness of the need for a 'l¢s5 and bette
approach.
Page 4

EATI.YG BETTER
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30TH JUNE 2021
FJNANCIAL REVIEW
Reserve5 policy
Eating B¢tter'5 policy is to invest its funds to drive change towards healthy and sustainable di¢ts.
We aim to retain sufficient free reserve5 to enable us to Tneet our COTnn]itsnents and continue io opente efficiently. Our level
of free re5etves is lartsely dependent on the iimino of annual ￿nI funding. which we receive in the first quarter of our
financial vear. We manage our reserves over this fundin£ c}'cle by rnonitOTinu our WO￿l￿g capithl and by generating funds
froEn charitable service5 and project income throuJo hout the year.
We consider our income portfolio, our expendimre commimients and working capithl.
At 30th June 2021 r¢serv¢s were £97,370 (£66,702 at 30th June 2020).
Our reserve5 target is £43.IIM) representing our core ow*ional cornmitments.
We are £54.270 over this target due to the timing of grdnts. We ext*ct to spend down this with our commilJn¢nts in the
next financial >'ear.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing dOcu￿ent
The charity is controlled by its govetnino documen( a deed of and con5titute% a limiied company. limited by
guarantee, as defined by the Companies Aci 2W6.
The organi5atiOTt is a company limited by guarantee, incwporated on 10th Sepiember 2015 and registered as a charity on 9th
November 2017.
The company was established under a Memorandum of Association which tstablished the objects and powers of the
charitable company and is governed by its Articles of Association.
The members have guaranteed io Contribute a Tnaxirnum of £10 each in the eveni of the company beinu wound up.
Recruitm¢nt and appointment of Dew trustees
The Director5 are Charily Trusiees as deflned by section 177 of the Charities Act 2011. Trusttts are appointed by ordinary
resolution by the present trustees or ai the Annual General Meeting.
OrgaThi5ational structure
The Charity is run bj. the Board comprising of the Tru5tee5 who delegate the day io day rnnDing to the Executive Director.
Simon Billing.
Risk rnanagemenl
The Trustees have conducted their own review of the major risks to which the charity i5 exposed, and systems have been
established to manage those risks. Risk5 to fundinu have led to the implemenraiion of a fundraising strdtegy to allow for the
diversification of fvnding. Internal risks are minin]i5ed ensuring tsood communicaiion and consultation within the
alliance. These procedures are periodi￿]lY reviewed to ensure that they still meet the needs of the charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
09772128 (England and Wales)
Registertd Charity number
1175669
Pagc 5

EATING BETTER
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30TH JUNE 2021
Registered offic¢
44 Grand Parade
Brighton
East Sussex
BN2 9QA
Trustees
Ms J C Landon
Ms C McKenna
Ms C E Oxborrow
Ms S C Parente (resigned 1411012020)
Mr D William5011
Mr N W Du(Tdale
Ms V Hird (appointed 1411012020)
Company Se¢r¢tary
Mr S Billing
Auditors
John Thacker FCA DChA
Chariot House Limited
Chartered Accountants
44 Grand Parade
Brighton
East Su55ex
BN2 9QA
Bankers
HSBC
153 North Street
Brighton
East Sussex
BNI IRE
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The Trustees {who are also the direciors of Eating Better for the pur￿5¢5 of company lawl are responsible for preparing the
Report of the TrnS￿e$ and Ihe financial sraiements in accordanee with applicable law and United Kingdom Accounting
Standards (United Kingdom Generdlly Accepted Accounting Practice).
Company law requires the trustees to prepare financial staiements for each financial year whÈch give a trne 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 charirable ¢ompany lor thai period. In Pwmring those financial Statements, the Trustees are
required to
select suitable accountilto policies and then apply thern consistenily-
Observe th¢ meth(Ids and prin¢ipl¢s in ihe Charity SORP.
make judgements and estimates that are reawnable and tTrTudent-
prepare the financial stsiements on the going concerll basi5 unlcss it is inappropriate to presume that the charitable
company will continue in business.
Page 6

EATINC BETTER
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED30TH JUNE 2021
STATEMENT OF TRUSTEES, RESPONSIBILITIES- Conti￿lled
The Trnstees are reswnsible for keeping proper ac¢ouniing recor(ts which disclose with reasonable accuracy at any time the
financial posiiion of the charitsble company and to enable them to ensure ihai the fmancial sratements comply with the
CoTnpanie5 Act 2006. They are also re5pon5ible for safeuuardin¢y the assets of the charitable company and hence for tsking
reasonable steps for the prevention and deiection of fraud and other irregulariiies.
In so far as the Trustees are aware..
ther¢ is no relevant audtt tnfoTmation of whtch th¢ charitable company's auditors are unaware,. and
the TTU5tee5 have taken all step5 that they oughi io have taken to rnake themselves aware of any relevant audit
inforrnation and to establish that the auditOT5 are aware of that information.
AUDITORS
The auditors. Chariot House Limited, will be proposed for re-appointment at the forthcorning Annual Genetal Meeting.
azck 2dA
Approved by order of the board of Trustees on .............................................
and signed on tts behalf by..
M5 C McKenna- Chair of Trusiees
Page 7

REPORT OF THE INDEPENDENT AUDITORS T
EATING BETTER
THE MEMBERS OF
Opinion
We have audited the financial staiemenis of Eaiing Beuer {tht 'charitable company,) for the year ended 30¢h June 2021
which comprise the Statement of Financial Auivities, the Balance Sheet and llotes to the financial stai¢ments, including
summary Of significarti accounting policies. The financial reportin(F framework that has been applied in their preparation is
applicable law and United Kingdom Accouniing Siandards (United Kintsdom Generally Accepted Accounting Practice).
In OUT opinion the financial statements=
give a true and fair vtew of the stste of the charithble compangs affairs as at 30th June 2021 and of its incoming
resources and application of resources, including income and expenditure. for the )'ear then ended-
have been properly prepared in xcordance with Unl￿d Kinndotn Generall). Accepted Accounting Praciice- and
have been prepared in accordance wilh the requirements of the Cotnpanies Act 2(X)6.
Basis for opinion
We conducted our audit in accordance with InteTnatithJal Stsndar(ts on Auditing (UK) (ISAS (UK)) and applicable law. Our
responsibilities und¢T those standards are further dcscribed in the Auditors. responsibiliiies for the audit of the fiDan¢ial
statements section of our report.
We are independeni of the charitable compaD)' in accordance with the ethical
requiremenis th￿ are relevant to our audii of the financial 5tate¥nent5 in the UL includints the FRC'S Ethical Standard. and
we have fulfilled ollr other ethical responsibili(ies in accordance with these requirements. We believe that the audit evidence
we have obtained is sufficient and appropriate to provide a basis for our opinion.
Con£lu5ions relating to going ￿nCern
In auditing the fjnancial statements, we have concluded that the tsusfees. use of the going ¢on¢¢rn bosis of accounting in the
prepaNion of the financial statements is appropriate.
Based on the work we have perfotrned, we haye not identified anv material uncertainties relating io events or ¢onditions
that. individually or collectively, tnay cast significan( doubl on the charirable companys ability to coniinue as a going
concern for a ￿ri(￿l of at least twelve months from when rhe financial sraiements are authorised for issue.
Our responsibiliites and the responsibilities of th¢ trnstee5 with iespect io going c4)ncern are described in the relevant
sections of this report.
Other informgtioD
The Trustees are responsible for the other inforn]ation. The other information comprise5 the inforniation included in the
AÉ]nual RepotL Other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial 5tateTnent5 does noi cover the oiher inforniation and except to the extent otherwise expli¢itly
siaied in our report. we do not express any forffl of assurance conclusion thereon.
In connection with our audii of the rtnancial slaiements. our reswnsÈbility is to read the other inforniation and, in doinu so.
consider whether the other information is Tnatertally inconsisieni Isith ihe financial sthtements or our knowledge obtained in
the audit OF Otherwise appears to be materially mi5Stated. If we idenlifv such tnaierial inconsisiencies or apparent material
misstatements, we are required to dettTmine whether this gives rise io a material missLqiement in the financial statetnents
thernstlves. If. based on the work we have performed, we conclude there is a ￿aterial misststement of this other
it]foTmaiion, we are required io report that fact. We have nothing to report in this regard.
Opinions on other matter5 prescribed by the Compa￿leS Act
In our opinion. based on the work undertaken in the course of the audit..
the inforniation given in the Report of th¢ Trust¢es for the financial year for whith the fInancial statements are prepared
is consistent with the financial siaiements: and
Ihe Repirt of th¢ Trusiees has been prepared in accordance with applicable legal requirements.
Page 8

REPORT OF THE INDEPEJ¥DENT AUDITORS TO THE MEMBERS OF
EATING BETTER
Matters OD which we are required to report by exeeption
In the light of the knowledge and understanding of the charl￿b]e company and its envir()nment obtained in the course of the
audit. we have not identified Tnaterial misstaiemenis in the Rewbn of the Tmsiees.
We have nothing to report in respect of the followiT]g matters where the Companies Act 2006 requires us to report to you if.
in our opinion..
adequate accounting records have not been kepl or rdurns adequate for OUT audit have not been received from branches
not visited b). us- or
the financial statetnent5 are noi in agreement M'Èth the actountit]g records and rdums- or
certain disclosures of Trustees. remuneraiion specified bJ law are not made- or
we have not received all the inforniation and explanaiions we require for our audit- or
the Trustees were not entitled io take advant4oe of the small cornpanies exemption from the requirement to prepare a
Strdtegic Report or in pr¢porin"
- the R¢pon of the Twst¢¢s.
Responsibilities of tnistees
As explained more fully in the Statement of Trusttts. Responsibilities the Trustees (who are also the directors of the
charitable compan) for the purwses of compony law) are responsible for the preparation of the financial statements and for
being 5at15fied that they give a and fair view. and for such internal control as the trusiees deternjine is necessary to
enable the preparation of financial siatements that are free from material Tnis5tateTnenL whether due io fraud or ernjr.
In preparing the financial statements, The trusiees are responsible for assessing the charitable company's ability io Continue
as a goin(T concern. disclosing, as applicable. maners related to uoinu concern and using ihe going concern basis of
accounting unless the trusttts eithtr tntend to liquidate the charitable company or io cease operations, or have no realistic
alteTnative bui to do so.
Page 9

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
EATING BETTF.R
Our respoNsibilRties for the audit of the financial 5taternents
Our objectives are to obiain reasonable 35surance about w'hether the financial 5tsteTnents as a whole are free from material
Tfiisstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion.
Reasonable assurance 15 a high leyel of assutance, but is not a uuardntee that an audit conducted in accordance with ISAS
(UK) wÈll alway5 detect a tnaterial mi55tatement Thhen it exist5. Mi5Statements can arise from fraud or e￿or and are
considered material if, individuall), or in the agwgate. thev could reasonably be expected to influence the econotnic
decisions of users tsken on the basis of these financial s￿ements.
ItTegularities. including fra￿￿ are instances of non-compliance ￿1th laws and regulations. We design procedures in line
with our r¢sponsibilitie5, Outlined above, to det¢ct tnaterial mi5Staiement5 in respect of irregularities. including fraud. The
extent to which our procedures are capable of detecting irregularities. in¢luding fraud is de(ailed below-.
We gain¢d an understanding of the legal and regulatory frarnework appliobl¢ to the charitable company and the industsy in
which it operates, and ¢onsidered the risk of acts by the charitable Company that were contrary to applicable laws and
regulaiions, including fraud. We identified the following laws and regulations are central io the charitsble company..
Companies Act 20(K16
Charities A¢t 2011
Charities SORP 2019
Health & safety regulations
We did noi find any instances of non-compliance or breaches of the legislation ftalnework applicable to the charitable
company.
We designed audit procedures 10 rest4)nd io ihe risk, recognisin¢* that ihe risk of not detecting a material missratement due
to fraud is higher ihan the risk of not de￿¢tIng one resulting fr(trm error. as fraud ma). involve deliberate concealment by. for
example. forgery or inteniional misrepresentaiions. or through collusion.
We identified thai the followÈng area8 were of hiJts risk=
Cotnpletene5s of income. We E*rformed various audit tests to ensure that income was not materially undetstated in the
financial stateTnents.
Management override of contro15. We performed various audit tests io ensure the￿ was no material Tnanagemenl
override of controls
We focussed on laws and regulations H'hich could give rise to a material misststeTnent in the financial statements, including,
but not limited to. the Compantes Act 2006, UK lax legislation. Charities Aci 2011 and Charities SORP 2019. Our tests
included agreeing the financial statement disclosures to underl)ing supwrting documentstion. enquiries with Tnanaoement
and enquiries of legal counsel when considered necessary. There ore inhereni limitstions in the audit procedure5 described
above and, the funher removed non-compliance with laws and regulations is from the events and tttnsactions reflected in
the financial ststements ihe less likel J we would ￿coMe aM'are of li. We did noi Èdeniify any kev audit matters relating to
irregularities, including frdud. As in all our audits: we also addressed the risk of management ove￿ide of intemal controls.
including testing journals and evaluating whether there was evidence of managetnent bias by the directors thai represented a
risk of material misstsiemeni due to fraud_
A further description of our responsibilities for th¢ audit of the financial statements is located on the Financial Reporting
Council's website at www.frc.org.uklauditorsresponsibiliiies. This descriptiOT] fornis part of our Report of the Independent
Auditors.
Page 10

REPORT OF THE If4DEPENDEf4T AUDITORS TO THE MEMBERS OF
EATING BETTER
Use of our report
This report is made solely to the charitable company's membets. &$ a bodv. in atCOTdance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that we rnight State to the charitable company's members
those marters we are required to state to thern in an auditor5. report and for no other purpose. To the fullest extent petrnitted
by law, we do not accept or assume responsibility to an)'one other than the charitable company and the charitable cornp3ny's
members as a b(MJy. for our audit work, for this rewTL or for the opinions we have forn]ed.
4L4L
J Thacker FCA DChA (Senior Statuiory Auditor)
for and on behalf of Chariot House Limiied
Chartered Accountants and Ststutory Auditor
44 Grand Parade
Brighton
East Sus5eX
BN2 9QA
Date..
Page 11

EATING BETTER
STATEMENT OF FINANCIAL AcfIviTIES
INCORPORATING AN ITr*COME AND EXPENDITURE ACCOUN
POR THE YEAR ENDED 30TH JLNE 2021
2021
Total
fimds
2020
Unre5trirted
funds
Unresrricted
fvnd
Restricted
funds
Noies
INCOME AND ENDOWMENTS FROM
Donations and legacies
110.000
86,200
196200
111.329
Charitable activitie5
Chariiable Activities
13,007
13,007
25.850
Total
123.(X)7
862lJO
209,207
137.179
EXPENDITURE ON
Raising funds
6.720
1.4¢)0
8,120
Charitable #ettvities
Charitable Activities
85.619
61.458
147,077
107,387
Tot31
92,339
62.858
155.197
107.387
NET INCOME
30.668
23.342
54.010
29.792
RECONCILIATION OF FUNDS
Totsl funds brougbt forward
66.702
66,702
36,910
TOTAL FUNDS CARRIED FORWARD
97.370
23,342
120,712
66.702
The noies forn) w of these financial ststements
Page 12

EATING BETTER
EGISTERED NUMBER: 09772128
BALANCE SHEET
30TH JUNE 2021
2021
Tot#1
nds
2020
Unrestricted
funds
Unrestriaed
fitnd
Restricted
funds
Notes
CURRENT ASSETS
tkbtors
Cash ai bank
1.694
129.•78
1.694
191,320
62,042
74,495
130.972
62.042
193,014
74,495
CREDITORS
Amounts falling due withiTt one year
(3),602)
(38.7(M>)
(72.302)
(7,793)
NET CURRENT ASSETS
97.i70
23.342
120.712
66.702
TOTAL ASSETS LESS CURRENr
LIABILITIES
97,370
23,342
120,712
66.702
NET ASSETS
97.i70
2i.342
120,712
66.702
FUNDS
Unrestritied funds
Restricted funds
97,370
23,342
66,702
TOTAL FUNDS
120 712
66,702
These financial 5tat¢mcnls have been prepared in accordan￿ with the provision5 applicable to ¢haritable companies subject
to the small companies regime.
The financial stateTnent5 were approv￿ by the Board of Trnstees and authorised for issu¢ on ...
and were signed on its behalf bv".
vtL
Ms
McKenna- Chair of Tjustees
The notes forni part of these financial statements
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2021
ACCOUNTING POLICIES
ofpre￿n￿g the fin&n¢ial ststements
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} 'A¢couniing and Reporting by Charities.. Statement of
Recornmended Ptaciice applicable 10 charities preparing their accounts tn accordance with the Financial R¢porting
Standard applicable in the UK and Republi¢ of Ireland {FRS 102} (effective l January 2019),, Finaneial Reporting
Standard 102 'The Financial Reporting Stand￿d applicable in the UK and Repllblic of Ireland, and the Companies
Ad 2006. Th¢ financial statements have been prepared under the hillorical cost convention.
The charity has prepared these accounts on a going concern basis. however there are material uncertainties in
respect of COVID-19 and rnanagement have taken into consideration the existing and potential effects of
coronavirus on the activities of the charity in the fuwre.
Income
All income 15 recoJu j5ed in the Statement of Financial Aciiviries once the charity has entitlemen( to the funds, it is
probable that the income will be received and the amount tan be measured reliably.
Expenditure
Liabilities are recognised as expendiwre as won as there is a legal or constrnctive obligaiion committing the charity
to that expenditure. It is probable that a transfer of economic benefits will be required in settlement and the amount
of the oblioation can be measured reliably. Expendiiure is aCcoUn￿d for on an accruals basis and has been classified
under headings aggregate all costs related to the category. Iwjere costs cannot be direcily attributed to particular
headings they have been allocatrd to activities on a basis consistent with the use of resources.
Taxatio
The Charity is considered to pass the tests set out in PardJO aph I Schedule 6 Finance Act 2010 and therefore it
meets the definition of a charitable compan). for UK Corpordtion pujposes. Accordingly the Charity IS
potentially exempt from thxation in respect of income or capithl gains received within categories covered by Chapter
3 Part I I CoTroratioR Tax Att 2010 or Section 256 of the Taxation of Charoeable Gains Act 1992, to the extent that
such income or gains are applied exclusively io chaTitable TM]rwses.
Fund accounting
Unrestricted funds can be used in accordance with the charithle objectives at the discretion of the trustees.
R¢stricted funds can only be used for particular restricted purtK>5es within the objects of the chartty. Restrictions
arise when specified by the donor 01 when funds ate raised for particular restricted purpose%.
FurtheT explanation of the nature and PUTw>se of edch fund is included in the notes io the financial ststements.
Ptn$ioR costs and other post-retiremtttt better
The charitable cotnpany operate5 a defined contribution pension scheme. Contributions payable to the charitabl¢
compan> 5 pension schetne ate chat(Fed io the Ststement of Financial Activities in the period to which they relate.
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P40TES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 30TH JUNE 2021
DONATIONS AND LEGACIES
2021
2020
Grants
196.200
Grants received. included in the aboye. are ￿ follow5=
2021
2020
E5Tnee Fairbaim Foundation
Oak Foundation- Less and Better Animal Production
Farniing the Future - Engaging Local Authorilies on Less •]d Better
110,000
71.5(K)
14.7(M)
111,329
196,200
111,J29
NET INCOMEI(EXPENDrruRE)
Net incomcl{expeTrdithre) is stated after chargingl(crediting}=
2021
2020
Independent Examinaiion
Audsl
1,020
TRUSTEES, REMUNERATION AND BENEFITS
Ther¢ ￿'¢re no Trustees, reTnunerdtion or other benefft5 for the year ended 30th June 2021 nor for the year ended
30th June 2020.
Trustees, expenses
There were no Trnstees. expenses paid for the year ended 30th June 2021 nor for the year ended 30th June 2020.
STAFF COSTS
2021
2020
Wages and salaries
Social security cos15
Other pension costs
89,061
6,808
3.183
78,432
4.314
1.777
99,052
84,523
Key MaTragernent remuneration a￿oUnted to £52.326 (2020- £41251).
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EATING BETTER
NOTES TO THE FJf4ANCIAL STATEMENTS- £ontinued
FOR THE YEAR ENDED 30TH JUNE 2021
STAFF COSTS- continued
The averdge monthly number of employee5 during the year was a5 follows=
2021
2020
Total
No employees received emoluments in excess of £60.INJO.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
2020
Trade debtors
Other debtor5
1,000
694
1.694
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
2020
Trade creditors
Social security and other taxes
Other crediiors
Accruals and deferred income
17,556
741
372
5.659
,021
383
54.363
72.i02
MOVEMENT IN FUNDS
Net
movement
in funds
At
3016121
At In120
Unrestrleted funds
General fund
66.702
30,668
97.370
Restricted funds
Oak Foundation
23,342
23.342
TOTAL FUNDS
66.702
54,010
120 712
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NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 30TH JUNE 2021
MOVEMEwf IN FUNDS- Continued
Net moveTnent in fimds, included in the above are as follow5:
Incomin
resources
Resources
expended
Movement
in funds
Unrestrieted funds
General fund
123,007
(92,339)
30,668
Restricted lunds
Oak Foundation
Famiing the Future
71.500
14.7
(48.158}
14.700)
23,342
86,200
62,858)
TOTAL FUNDS
209.207
155,197
CotNparatives for tThovemellt its fuThds
Net
movement
in funds
At
3016120
At In119
Unrestricted fuftds
General fund
36.910
29.792
66.702
TOTAL FUNDS
36,910
29,792
66,702
Comparative net TnoveTnent in ￿nds, included in the above are as follows=
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
137.179
(107,387)
29,792
TOTAL FUNDS
137,179
107.387)
29.792
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EATING BETTER
NOTES TO THE FINANCIAL STATEMENTS- contiTrued
FOR THE YEAR ENDED 30TH JUP4E 2021
RELATED PARTY DISCLOSURES
There were no related paty transactions for the y.ear ended 3(hh June 2021.
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