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2024-03-31-accounts

ANNUAL Review and accounts for the REPORT year ended 31 March 2024

Foreward

In March 2024 Food Matters celebrated turning 20, a significant achievement improving food systems and enabling populations. From our beginnings drafting the UK first food strategy, we are proud to be part of a movement which has brought food policy to the forefront of public discussion and advocacy, as well as national and local policy. We have plans to celebrate these achievements through next year, including planning for the next 20.

This year we continued to participate in the Sustainable Food Places campaign focussed on the cost-of-living crisis, the end of the Household Support Fund, and the rising levels of food insecurity experienced by millions of families across the UK, where we emphasised the importance of taking a systems approach to food policy. Elsewhere our policy roundtable and briefing on prison food reform highlighted the need for and benefits of transformational change in what and how we provide food to those in custodial settings.

Food Matters is proud to have focused on increasing equity, diversity and inclusion throughout the food system, we undertook work both internally and through our work on the Sustainable Food Places programme. Food Matters was the first organisation in the UK to undertake the REDI (Race, Equity, Diversity and Inclusion) process twice, developing a baseline for internal EDI (Equity, Diversity and Inclusion) work in 2022, with a follow-up REDI review process this year. Although we have made good progress, as an organisation we recognise that there is much to do including work to demonstrate our changing approach and culture. This work will continue as a central theme of developing our EDI culture through the coming years. And we are delighted that our work with food partnerships across the SFP network embedding REDI principles has been described as ‘trailblazing’ by sector leaders.

Many years work gathering data about the value of food partnerships and food strategy work, culminated in the development of a state-of-the-art visualisation tool to help share and communicate this impact more widely. This interactive set of tools demonstrate the scope and scale of work being done across the SFP network and supporting our ongoing work towards food system transformation.

As we moved through the year Food Matters joined others in the sector to press for food system transformation policies and commitment across the political spectrum in the run up to the local elections and General Election. This included engaging with over 50 MPs at the Sustainable Food Places Day of celebration and action in parliament. We will be continuing working with sector partners to advocate for food system change.

This year Food Matters continued to offer our unique services to partners throughout the UK. Working to scale and embedding some of our project work including food partnership development and good food governance towards a food systems mentoring programme. Offering training and courses to build greater food skills and resilience in many settings. Digitization of elements of our food and criminal justice programme. We will also be developing our priorities and Theory of Change for the next 3 years.

Finally, we would like to thank all of our partners and staff who have contributed this year, as we look forward to another year of innovation and success.

Tim Marsh

Chair of Food Matters Board of Trustees

Trustees during the financial year covered by this report:

Address: Community Base, 113 Queens Road, Brighton, BN1 3XG Charity number: 1178078 Accountants: West & Berry Ltd IE: Woodgate Accounting Services

F[ood Matters: campaigning for sustainable, fair food systems to create ] a better food future for all. We do this by working nationally and locally on our own projects and in partnership with other organisations, and at both strategic policy and community levels.

Our current areas of focus include:

Transforming Food Systems - Supporting the successful development of food partnerships to strengthen local food systems through embedding the principles of whole food systems work, driving innovation & best practice on all aspects of healthy and sustainable food. Delivered through the nationally significant and internationally recognised Sustainable Food Places programme, and food partnerships advice and support, and good food governance consultancy work.

Food and Criminal Justice – Working to see food as central to rehabilitation and recovery in the criminal justice system, enabling people to make better food choices to support their physical and mental wellbeing, and campaigning for prison food reform at policy level.

Capacity Building - Through innovative facilitation and engagement strategies at both national and local levels we help groups and communities navigate complex or divisive issues to reach consensus and empower individuals to actively participate in their food systems.

Transforming Food Systems

Sustainable Food Places

For more than 10 years Food Matters has worked alongside the food charities Sustain and the Soil Association to deliver the Sustainable Food Places (SFP) programme, nurturing a group of just 13 local food partnerships which has now grown into a prospering, UK-wide network of over 100 members.

Food Matters works in partnership with Sustain and the Soil Association to deliver the nationally significant and internationally recognised Sustainable Food Places programme (SFP). The programme works to initiate and support local food partnerships, good food activism and healthy and sustainable food, so that these become an integral part of the institutional and social landscape of towns, cities, boroughs, districts and counties across the UK.

Food partnerships aim to bring stakeholders together to help demonstrate the connections between food, health, community, social equity, the environment and economic prosperity to build more sustainable food systems, and to facilitate food system transformational change.

Participatory community action

This year we stepped up our work supporting food partnerships to increase engagement and representation in their place through training workshops and a grants programme exploring the use of participatory processes. 11 food partnerships received grants to support their work on engaging their communities in conversations about food systems change.

This also resulted in a host of case studies and resources to share good practice within the SFP network and beyond through the website, webinars and peer learning training sessions.

This year the PeerLink platform – developed and managed by Food Matters to connect SFP members with each other and share experience and good practice – continued to grow, providing invaluable peer-to-peer learning, including learning visits from Lincolnshire to Plymouth and the Tamar Valley and visits to the Open Food Network, Tamar Grow Local, The Good Food Loop, three food hubs and the Apricot Centre.

REDI for Change: Race Equity Diversity and Inclusion

This has been a significant development year for our work on the Race, Equity, Diversity, and Inclusion work (REDI) for SFP. Food Matters continued advocating the pilot projects to embed the principles of REDI into three SFP food partnerships using the REDI review tool. The tool has been refined this year following an internal REDI process with Food Matters staff and trustees. Food Matters is the first organisation in the UK to undertake the REDI process twice, developing a baseline for internal EDI work in 2022, with a follow-up REDI review process this year.

Our experiences from the pilots have been shared through case studies and new resources on the SFP

website and through training and learning webinars. Through a network consultation process Food Matters developed an antiracism statement for the programme, which is available on the SFP website.

"SFP is trailblazing in its approach to this process and its serious commitment to this work".

Kate Chester, Animo Leadership

Learning from this work and about the REDI toolkit has spread wider this year, even finding its way to Victoria, Australia.

About the REDI Review Tool

Towards the end of this year, we embarked on a series of workshop sessions, delivered by Food Matters and collaborating partner Animo Leadership, aimed at building capacity through baseline training, sharing best practice and culminating in the development of an anti-racism strategy for the SFP programme and network; this work will continue into next year.

‘I’ve [ ] watched on YouTube a couple of recordings [of the REDI tool] on anti-racism in the food sector by SFP – both were brilliant and helpful for me as I consider VicHealth’s future investments in the food system space (and who we must engage as part of our work).’

Food System Co-ordinator, VicHealth, Melbourne, Australia

Growth of county food partnerships

Food Matters continued leading on the county food partnership working group, which included one-to-one food partnership meetings, co-ordinator inductions, grant support, and facilitating working group meetings. We gathered and collated evidence from the SFP county partnership working group for submission into the House of Lords Inquiry into the Future of Horticulture,

although the subsequent review was dropped by the then government. Food Matters and other leading food, health and farming charities continue making the case, and to press the government, for a Horticulture Strategy. The SFP network members provide the local evidence of need, and SFP is well placed to press for change at a national level.

Making the Case – strategy, impact and evaluation

During our 10-year involvement with SFP, we have collected a huge amount of information on the work of food partnerships. Through surveys, consultations, interviews, reports and research studies, we have amassed a wealth of data covering what partnerships have done, what innovations they have led and what impact they have had.

This year has seen Food Matters take a lead role in developing a ‘Making the Case’ strategy for the SFP programme, identified as a strategic priority for the remainder of Phase 3 of the programme. This work focused on collecting, collating, and communicating existing data on the evidence of the impact of both local food partnerships and the SFP programme, supporting fundraising efforts, and driving policy change at a local and national level.

We developed a state-of-the-art visualisation tool to help share and communicate this impact widely. These interactive tools demonstrate the scope and scale of work being done across the SFP network and provide a platform for exploring SFP impact data. Captured within this database are over 1200 case studies of partnership action, covering 33 areas of food systems impact.

These tools, the evidence database and the SFP Impact Hub were launched in January.

We also worked with partners across the SFP network to develop bespoke tools to capture and visualise this impact, creating a new open access food systems database that supports partnerships in the SFP network to capture and share knowledge on good practice and innovation.

As a part of this new work area, we also including the UKRI Transforming Food Fund, increased our engagement with universities, the H3 consortium of food researchers, and academics and researchers across the UK and the FoodSEquals project; as well as a beyond, with the intention of sparking new, number of international research projects, high-quality research exploring the impact of the including the European Commission’s programme. This has included involvement in FoodCLIC project and John Hopkins Food multiple national research programmes, Policy Network in the US.

‘This is a phenomenal piece of work, I can only imagine the 100’s of hours that have been spent putting it together. This is the best Xmas present I could have wished for as we try to justify our continuing existence here in Hull. Thank you so much to you and your team – it is going to be incredibly useful!’

Hull Food Partnership

SFP awards into the future

The SFP awards are a fundamental part of the programme, demonstrating and celebrating the achievements and value of food partnership across the UK. This year the awards process underwent a full review, with the Food Matters team contributing to the redesign of the awards, through leading the participatory processes that were part of the network consultation.

One aim of the review was to streamline the process, making it easier and more transparent for SFP network members to participate and enable the SFP team to support more members to achieve awards. This year there were 7 silver and 15 Bronze award winners spanning the UK, from Plymouth to Glasgow.

Celebrating our latest award winners and Members!

Campaign work

This year we have been increasingly involved in the national SFP policy and advocacy work. A major campaign has focussed on the cost-of-living crisis, the end of the Household Support Fund, and the rising levels of food insecurity experienced by millions of families across the UK. We joined a national coalition of food campaign charities including Barnardo’s, Trussell and IFAN (Independent Food Aid Network), to petition for policy interventions including retaining the Household Support Fund in the short term whilst reviewing welfare support systems in the long term.

This campaign highlighted the importance of taking a systems approach, such as the SFP framework, to provide the structure for local action to ensure healthy food for all. The campaign argued for:

local food poverty action plans

an overhaul of Universal Credit to cover the costs of everyday living.

This work included speaking at ‘the future of crisis support’ meeting - organised by End Furniture Poverty, Cash Perks, Greater Manchester Poverty Action and the Independent Food Aid Network (IFAN), - with 180 attendees, which received mainstream and social media coverage, including in the Big Issue. The Household Support Fund was later extended to March 2025.

SFP 2025 and beyond

This year we contributed to strategic planning and management for the SFP network and programme beyond 2024, the final year of Phase 3 funding.

Towards Good Food Governance

Food Matters works with food partnerships and other collaborative food organisations to embed core principles including representation, democratic accountability, transparency, inclusivity, generous leadership, to maintaining good food governance, fundamental to effective food systems transformational work.

Wakefield

Lambeth Food Partnership

During this year we continued giving light-touch support to the fledgling good food partnership in Wakefield. Working with stakeholders including Wakefield Council, we have been able to provide guidance and advice on good food governance, partnership development, navigating competing priorities, and building a coherent narrative, all working towards a launch event next year. We look forward to helping the partnership grow in the coming years.

Southwark

Food Matters’ work providing support to Southwark Food Action Alliance (SFAA) completed in June. We worked to help SFAA become more financially resilient, which included supporting the steering group to position themselves as equal partners in the development of the food strategy as well as an important delivery partner. The food strategy, Good Food Southwark 2023-2026, which was launched this year, sets out five priorities for long-term action, including a good food partnership and a ‘Right to Food’ principle. Our work with SFAA also included helping to create a food systems identity, moving away from being regarded as solely an ‘emergency food aid network’, improving governance, and identifying potential income streams.

Food Matters has continued providing tailored support to the Lambeth Food Partnership. With funding we were able to recruit a Food Partnership Co-ordinator, which resulted in increased visibility and reach for the partnership, and greater capacity within the steering group to grow the partnership network. Work also included collaborating with Lambeth Public Health to deliver a Greater London Authority (GLA) funded Food Roots 2 programme which involved the development of a pilot project ‘Food 5 Ways’ in the Vassal and Coldharbour

neighbourhood in Lambeth, based on the Pembroke House Walworth Neighbourhood Food Model, “… to build a strong and united neighbourhood using food as a catalyst for change through networks, connections and actions.” Activities included planning workshops and a community consultation across the 5 Ways neighbourhood. Lambeth Heart is monitoring and evaluating the project to capture learning for the future.

An Affordable/Emergency Food working group has been set up within the partnership to share best practice and learning, and embed better signposting and training on wraparound support, including increasing uptake of Healthy Start. We also continued working on the internal structure of the Food Partnership to increase financial robustness and improve governance, diversity and participation.

Food Roots 2

In a partnership with the Third Sector Investment Consultancy (TSIC), Sustain and First Love Foundation, we were awarded funding to deliver the learning element of the GLA Food Roots 2 grant programme, which will run up until June 2025. 21 successful food partnerships and food poverty alliances

received funding to pay for coordination time to work on building stronger partnerships and supporting strategic work on food insecurity. Throughout this year Food Matters has undertaken the training, facilitation, peer support and buddying elements of the programme.

Food Roots 2, a Greater London Authority funded programme offering financial support with a training, networking and peer support element to Food Partnerships and Food Poverty Alliances across London, delivering more robust and stronger partnerships and supporting strategic work on food insecurity.

Building Good Food Infrastructure

Greater Brighton food system infrastructure

This year we worked in partnership with Alex Britten-Zondani, food systems consultant, and the Brighton and Hove Food Partnership to identify potential food systems infrastructure investments that could be made across the Greater Brighton region. The work was funded through the Greater Brighton Economic Board (GBEB), which is made up of seven local authority areas (Brighton & Hove, Adur, Lewes, Crawley, Arun, Mid Sussex and Worthing), three main educational establishments (University of Brighton, University of Sussex and Chichester College Group) and four business partners (Adur & Worthing Business Partnership, Brighton and Hove Economic Partnership, the South Downs National Park and Coast-toCapital LEP).

Over three months, the project team conducted research into potential investment

opportunities including: a new regional dynamic food procurement system; a new Greater Brighton sustainable food logistics depot; training and support programmes that would put local businesses at the forefront of circular economy practices; community supported agriculture; and community composting across Greater Brighton.

Taking a systems change approach, the final recommendations of the project were to combine these potential investments into one systems change project for the region – Greater Brighton: The Future of Food.

The report and associated recommendations were taken to the Greater Brighton Economic Board meeting in July 2023 and will feed into a Greater Brighton Food Plan due to be published next year.

East Sussex county-wide approach to food systems working

Following the success of the East Sussex Food Mapping work undertaken last year, Food Matters continued working with the four food partnership in East Sussex: 3VA (Voluntary Action in Eastbourne, Lewes District and Weald), SCDA (Sussex Community Development Association), HVA (Hastings Voluntary Action) and Eastbourne Food Partnership CIC to deliver a sevenmonth programme of identified priority actions for the region, which included coordinating and growing the ‘Good Food for East Sussex’ network (over 255 members).

Food Matters also led the development of a longer-term strategy which included a ‘strategy foundry’ event. This work focussed on two shared priorities: improving food in schools and public sector institutions, and supporting the local food economy. Working collaboratively with the local food partnerships we were then able to develop a ‘Good Food for East Sussex’ campaign toolkit and a county-wide strategy launch.

Food Matters also led an event in March connecting suppliers and buyers, which was well received with over 50 attendees. The result of all this positive work has led the East

Sussex food partnerships to consider the possibility of going for an SFP gold award collectively.

Through this work we were able to demonstrate the added value of taking a food partnership approach, and this resulted in East Sussex County Council committing £250,000 long-term funding for the local food partnerships in East Sussex.

‘Being part of Good Food East Sussex has helped enormously in the recent relaunch of Rother Food Partnership. Already a trusted brand and with a wealth of knowledge and skills residing in the partner organisations, Good Food East Sussex, along with Food Matters, has enabled Rother Food Partnership to get off to a really strong start. It is great to be part of such a supportive, collaborative food partnership alliance.

The work that Food Matters has done to help create such a strong food partnership alliance in East Sussex will undoubtedly be a huge benefit to all the partnerships, not just now, but in years to come.’

Liz Maynard, Rother Voluntary Action

Food & Criminal Justice (F&CJ)

This year we were awarded a two-year grant from the Ministry of Justice to continue our work to support women in, or at risk of coming into contact with, the criminal justice system.

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Her and His Wellbeing

After four years of print copies, this year we have worked with digital teams at several prisons to pilot digital, interactive versions of our health and wellbeing publications Her Wellbeing and His Wellbeing, which provide evidence-based information to support wellbeing, with a food focus, to people serving custodial sentences. The prototype digital magazines were produced by the prison estate’s Creator Centres, which are training workshops for prisoners. This has meant our reach and impact have expanded from food, diet and health content provision to include contributing to employment skills development through the Creator Centres’ work.

All 26 back issues of Her Wellbeing and 8 issues of His Wellbeing are available in PDF format to people residing in the 18 prisons, where everyone has access to an in-cell Launchpad laptop. Additionally, 8 issues of an interactive format have been uploaded onto two digital platforms with access from shared computers in all 122 prisons in England and Wales, with a potential readership of the whole prison population of 88,000.

Four hard-copy editions of Her Wellbeing have been published and distributed across the women’s estate reaching 3000+ women. The issues included feedback and tips from readers and featured topics including: blood pressure, exercise and diet; Premenstrual Dysphoria Disorder; the prison canteen; protein and exercise; mindfulness; and no cook recipes.

The Feel Good Food Club

This year we have also continued to explore the potential to develop an interactive version of our in-cell

learning course, The Feel Good Food Club, using learning platform Moodle to roll it out

across the prison estate. We have produced a pilot version of the first module and continue to receive feedback. This year our course has been used as a flagship model to demonstrate the use of Moodle in enrichment courses for prisoners.

‘[the Feel Good Food Club distance learning course] was very informative and useful in a practical way, thank you.' Course participant

Food Matters in prisons

After 12 months of research and evidence-gathering, this year we published a farreaching state of food in the prison system, Food Matters in Prisons: A briefing. The report looks at the state of prison food systems now, and where they might be improved to benefit people in prison. It examines government policies relating to prison food, including procurement, nutrition and sustainability, and looks at what research exists to make a case for improved food being better

for prisoners as well as the public purse. The report highlights examples of good practice, not only in the UK but worldwide, and makes recommendations relating to what opportunities exist for stakeholders and the voluntary sector to work together to improve all aspects of prison food.

The report was well received garnering attention, shares, comments and reposts across social media platforms, with over 6000 impressions on X/Twitter alone.

‘It was a pleasure to contribute to this report and it should be priority reading for anyone with an interest in / responsibility for improving our prisons.’

Professor Rosie Meek PhD CPsychol AFBPsS

‘Food Matters worked with me and HMP Wandsworth when we tried to do prison reform … and did some excellent work. Their full report hits on the key reasons why food matters in prisons more now than ever before. I urge you to read it and support Food Matters in trying to change the system!’ Ian Bickers, Founder of Unlocking Justice and Former Prison Group Director

The report also received good coverage in the mainstream media, including articles by 10 national networks and publications including Inside Time, Public Sector Catering and The Grocer. We were able to expand on particularly important issues covered by the report with blogs including ‘Prison Food Procurement: Benefitting Prisoners and the Public Purse';

‘Food Literacy – the Forgotten Skill’; and The Role of Food within a Rehabilitative Culture'.

We are planning a series of webinars focusing on aspects of the report, the first of which will take place early next year and will focus on the ‘Role of Food within a Rehabilitative Culture’.

Policy work

Our Director was asked to present project findings from our Innovations Grant 2019 project to the Innovations Grant Governance Panel in September. And University of Central Lancaster (UCLan), the academic team responsible for the independent project evaluation, presented their findings at the Nordic Health Promotion Research Conference in June 2023.

Inside Time

This year we were approached to produce a monthly nutrition and recipe column in Inside Time newspaper, a charity-published monthly newspaper available to all men and women serving custodial sentences. We have produced 12 columns this year, covering lowering blood pressure, liver health, protein alternatives, controlling appetite, and why eating breakfast is a good thing.

F&CJ work in community settings

We continued publishing and growing our audience for Her Wellbeing in the community, which this year was sent out to over 100 organisations and recipients.

This year we have worked with Woking Women’s Support Centre to deliver a range of food and wellbeing courses, focusing on staff training to support the people they work with as well as on how to support their own wellbeing.

We have had ongoing conversations with several women’s support centres, including One Small Thing’s Hope Street, a womens’ residential unit in Southampton, and Woking Women’s Centre, to plan a partnership programme delivering a multiyear portfolio of food and mental wellbeing courses, training and peer-learning programmes.

Capacity Building

Community cookery: MoodAF

With funding from Chalk Cliff Trust, Awards for All England and Sussex Community Grants, we have been able to run a year-long ‘MoodAF’ programme working with organisations supporting young people in Brighton, Hove and East Sussex.

We run weekly sessions with young people experiencing trauma and disadvantage by working in partnership with Impact Initiatives, the Young Peoples’ Centre, Salvation Army young mother and baby service, Allsorts and The Hummingbird Project.

We collaborated with the Wild Mind Project and the Community Kitchen in Brighton and Hove to deliver the MoodAF sessions, which alongside cooking included activities on gut health, mindful eating, harvesting and foraging, cooking on an open fire, arts and other creative outdoor activities.

‘The trips were fantastic and it was clear the young people (yp) had a brilliant time taking part in these, particularly the community kitchen session as this was very hands on and they used initiative to cook meals and work together, this was a great way for the yp to connect. [some] had never met prior to this session and this opened up a line of

communication between the two that they built upon throughout the session which was fantastic to see.’

This programme, as with all our work, is adapted to the needs of the participants. This meant some of the courses also included formal qualifications such as AQA (Assessment and Qualifications Alliance) which contributed towards the participants’ eligibility for social housing. Participants attending the sessions also attended a parallel course teaching baby massage funded by the MoodAF project.

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Supporting young people into the sector

This year we have been able to support a Masters student studying Communicating Health Messages on a work placement. The student assisted on the delivery and preparation of MoodAF sessions and also supported staff to deliver other food and wellbeing training sessions, including social workers’ wellbeing session as part of World Social Work Day.

‘I just wanted to say, thank you so much for all the time and effort you are taking with me. I really appreciate it. It has been the best thing I have done on the course so far and I am feeling inspired to work in this area after graduating!’

Food Matters Placement student

Training

The Food and Wellbeing team delivered a bespoke Carers UK Healthathon webinar for Carers Active April campaign, which received good feedback from the attendees and Carers UK.

We aim to develop more bespoke training programmes in the next year.

‘I'm just emailing on behalf of the whole team to say a massive thank you for the brilliant session you delivered at the Healthathon and all the work you put-in in preparation. It was such an informative and engaging session and covered so much. It was great to have so much interaction with the attendees throughout and brilliant to see that positive shift when people were asked about their confidence in food for physical activity. I also loved the way you did the demonstration - it was so clear.’

Carers UK staff member

World Social Work Day 2024

We worked with East Sussex Social Work Team to design and deliver sessions on food and wellbeing as part of their World Social Work Day wellbeing programme of activities. These sessions explored the stressful aspects of social work – supporting traumatised people – and the impact that has on staff habits around food, and how to talk about these issues with both adult and young clients.

Facilitation

Food Matters uses innovative facilitation and participation approaches, both nationally and locally. Facilitation and participation are methods of working with groups – or rather, methods of enabling groups to work – in ways that respect and include all voices, negotiate complex or divisive issues, and achieve consensual resolutions. We put these skills to use in developing and facilitating workshops and major events for

our own and our partners’ projects. We also train others in facilitation and participation skills, by running training sessions, speaking at events, and supporting organisations to develop facilitation skills within their existing workforce.

This year Food Matters has worked with a range of local and national organisations, including:

I thought that it was an excellent session with wonderful facilitation from you (now I can say, as always!)

Session participant

Financial Review

For the year ended 31 March 2024 total incoming resources amounted to £366,884 a 20% increase on the previous year. The expenditure for 2023-24 was £280,523 a 5% increase from last year.

Restricted and unrestricted income

Any funds described as 'restricted income' are available only for the specific projects or purposes determined by the funders. In addition, the charity holds 'designated funds' which have been raised for a specific project or purpose.

The full Statement of Financial Activities is set out in the accounts.

Reserves

As part of the 2024 year-end process, guided by the Treasurer, the Food Matters' Trustees reviewed the charity's Reserves Policy. It was confirmed that the policy was still valid, and that Food Matters would maintain free reserves because:

To this end, Food Matters aims to accumulate reserves equal to three to six months unrestricted expenditure. It is deemed that in the financial year covered by this report the charity’s reserves surpass the nominated amount and are adequate to ensure the charity was able to meet all current, known and some estimated possible future liabilities.

Risk assessment policy

The trustees are responsible for overseeing the risks faced by the charity. Risks are identified and assessed throughout the year. The trustees are satisfied that any risks have been adequately mitigated where necessary and they have undertaken an overall risk assessment.

Structure, governance and management

Food Matters registered as a Charitable Incorporated Organisation on 24th April 2018. The charity is governed under its Constitution. The Trustees have a responsibility to ensure that all aspects of the charity’s activities are properly conducted and carried out in full compliance with its Constitution. The Trustees normally meet at least three times a year and attend an additional strategy day together with Food Matters staff. All Trustees give their time voluntarily and receive no benefits from the charity. No expenses were claimed by any Trustee during the year.

The trustees who served during the year and up to the date of approving the financial statements for the year ended 31st March 2024 were:

Charlie Powell Kath Dalmeny Tim Marsh Colin Havard Lindy Sharpe

Recruitment and appointment of new trustees

The Trustees are appointed under the terms of the Constitution. Each new Trustee is given a copy of the Constitution, details of their responsibilities as a charity trustee, contact details of fellow Trustees and employees, background on the charity's strategy and current projects and other information useful in pursuing their role. New Trustees are recruited in consultation with the Director to ensure that the requisite skills are available to support the charity’s activities.

Staff, training and fair pay

Food Matters has eight core members of staff and is governed by a board of five trustees. Our work is also enhanced by a group of experienced and expert freelancers, and we recruit high-quality volunteers to support our project work.

Food Matters is an accredited Living Wage Employer, committed to paying at least the Living Wage, as calculated by the Living Wage Foundation, which reflects the cost of living. We have a pay ratio policy to ensure that we maintain a fair pay ratio between the highest and lowest earners. This pay ratio calculation shows that Food Matters’ pay ratio is between 2:1 and 3:1, well below the third-sector average.

Role of Trustees

The Trustees provide governance and develop policy for the charity and accept ultimate legal authority for it. The Trustees formulate and regularly review the long- and short-term strategic aims of the charity as well as setting specific goals and priorities. The Trustees approve budgets and are responsible for the good stewardship of the charity's resources. They work in partnership with the Director with a view to furthering the charity's objectives.

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

This report was approved by the Board of Trustees on the 28th November 2024 and signed on its behalf, by:

Colin Havard, Treasurer of the Board of Trustees

Food Matters Foundation

UNAUDITED FINANCIAL STATEMENTS For the year ended March 2024

Legal and administrative information

Trustees

Mr C Powell Ms K Dalmeny Mr T Marsh Mr C Havard Ms L Sharpe

Charity number

1178078

Principle address

Community Base 113 Queens Road Brighton BN1 3XG

Independent examiner

Woodgate Accounting Services Unit 43 Newhaven Enterprise Centre Newhaven BN9 9BA

Accountants

West & Berry Limited Mocatta House Trafalgar Place Brighton BN1 4DU

Independent examiner’s report to the trustees of Food Matters Foundation

I report to the trustees on my examination of the financial statements of Food Matters Foundation charity for the year ended 31 March 2024.

Responsibility and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the ACCA (Association of Chartered Certified Accountants), which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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

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

Phil Woodgate FCCA

Woodgate Accounting Services Unit 43 Newhaven Enterprise Centre Newhaven BN9 9BA Dated......................................20 December 2024

Statement of Financial Activities including income and expenditure account For the year ended 31 March 2024

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Balance Sheet As at 31 March 2024

The financial statements were approved by the Trustees on 28 November 2024

Mr C Havard Trustee

Notes to the financial statement

For the year ended 31 March 2024

1.Accounting policies

Charity information

Food Matters Foundation is a charitable incorporated organisation.

1.1 Accounting convention

The financial statements have been prepared in accordance 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 (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

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

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Notes to the financial statement (continued) For the year ended 31 March 2024

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1 Accounting policies

Income from government and other grants is recognised when the charity has entitlement to the funds, and performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from contracts is recognised on an earned basis in the year in which the conditions for receipt are met.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party. Expenditure is classified by activity and is allocated to the particular activity where the cost relates directly to that activity.

The costs of each activity are made up of total direct costs plus shared costs including support costs and governance expenditure. Where the charity undertakes more than one activity shared costs will be apportioned on a basis consistent with the use of resources. All expenditure is inclusive of irrecoverable VAT.

Fundraising costs are those incurred in seeking voluntary contributions.

Support costs are those costs incurred directly in support of expenditure on the objects of the charity.

Governance costs are those incurred in connection with the administration of the charity and compliance with statutory requirements.

Notes to the financial statement (continued) For the year ended 31 March 2024

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment 4 years straight line Computer equipment 3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

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

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Notes to the financial statement (continued) For the year ended 31 March 2024

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

1.10 Employee Benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement Benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2. Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount 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 current and future periods.

Notes to the financial statement (continued) For the year ended 31 March 2024

Notes to the financial statement (continued) For the year ended 31 March 2024

Notes to the financial statement (continued) For the year ended 31 March 2024

Notes to the financial statement (continued) For the year ended 31 March 2024

Notes to the financial statement (continued) For the year ended 31 March 2024

Notes to the financial statement (continued) For the year ended 31 March 2024

Notes to the financial statement (continued) For the year ended 31 March 2024

Notes to the financial statement (continued) For the year ended 31 March 2024

Notes to the financial statement (continued) For the year ended 31 March 2024

Notes to the financial statement (continued) For the year ended 31 March 2024

Food Matters

Food Matters was set up in 2004 to combat the inequalities in the food system by creating opportunities to bring about changes to see healthy, sustainable, fair food become a reality for everybody, every day.

Our work focusses on food system transformation through person centred action and campaigning, to create food systems that enhance health and wellbeing, nourish the environment, reduce inequalities and promote social justice.

The trustees present their report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice (as set out in note 1) and comply with the charity's governing document, and the Charities Act 2011.

Objectives

  1. To advance the education for the benefit of the public in issues relating to food, including health, ethics, economic and social studies, science, public policy, sustainable development and the protection, enhancement and rehabilitation of the environment.

  2. To advance and promote community food work as a mechanism for community development and the improvement of the conditions of life for those in need by reason of youth, age, ill health, disability, financial hardship or other disadvantages.

  3. To promote sustainable development as it relates to the food system for the benefit of the public.

Public Benefit

The Trustees are aware of Charity Commission guidance on public benefit reporting as set out in Section 17 of the Charities Act 2011. They believe Food Matters fulfils a fundamental public benefit by promoting food systems that improve the health, education and wellbeing of individuals and communities, and protect and enhance the environment.