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2020-12-31-accounts

Charity Registration No. 1180969

Company Registration No. 11408816 (England and Wales)

BITE BACK 2030 LIMITED

(A COMPANY LIMITED BY GUARANTEE)

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Brett Harris Wigdortz OBE Peter Freedman (Appointed 14 June 2021) Corinna Hawkes (Appointed 7 July 2020) Louise Holland (Appointed 1 January 2020) David Jackson (Appointed 25 November 2020) Tasha Mhakayakona (Appointed 25 November 2020) Gorm Thomassen (Appointed 23 September 2020) Freya Watson (Appointed 25 November 2020) Rima Amin (Appointed 1 April 2021) Charity number 1180969

Company number 11408816 Registered office 10 Queen Street Place London EC4R 1BE Auditor Prager Metis LLP 5a Bear Lane Southwark London United Kingdom SE1 0UH

Solicitors

Bates Wells 10 Queen Street Place London EC4R 1BE

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) CONTENTS

Page
Chair's statement 1
Trustees' report 2 - 13
Independent auditor's report 14 - 16
Statement of financial activities 17
Balance sheet 18
Statement of cash flows 19
Notes to the financial statements 20 - 26

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) CHAIR'S STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2020

2020 was an unprecedented year. Covid-19 caused significant loss, disruption and uncertainty to the lives of young people and their families globally. We realised the importance of access to good food as our supermarket shelves were empty, the injustices in our food system as more people accessed food banks and the issue of Free School Meal funding and the impact of obesity as we saw the effects on those seriously ill and tragically dying from Covid-19.

Two moments catalysed action and activity around food and childhood obesity: Marcus Rashford’s End Food Poverty campaign and the Prime Minister’s Obesity Strategy developed after his hospitalistion from Covid-19. And Bite Back 2030’s young people were there every step of the way. Christina’s incredible early petition for holiday Free School Meal funding which secured u-turns at Easter and May half term paved the way for Marcus Rashford’s campaign. Tasha’s social media video spearheaded a call for a 9pm watershed on junk food advertising on TV which was announced in the Government’s Obesity Plan.

It was a coming of age moment for Bite Back’s Youth Board and the power of youth voice in shaping decisions made by politicians and industry about our food environments. Our Hungry For Change research in June showed that half of young were more aware of the injustices in the food system after Covid-19 and wanted action to be taken. Through leading the Feed Britain Better coalition, our young people set five challenges to leaders in the food system. The recommendations from sector leaders were presented at our first Youth Summit in October.

As we demonstrated the power of the youth-led movement, we also stabilised the organisation. We secured several multi-year funding grants to expand our work with young people and recruited a new Chair and leadership team to deliver the next phase of the growth. While 2020 was a challenging year, it highlighted the importance of Bite Back’s mission more than ever and created an opportunity for our young people to lead change. We are looking forward to building on these successes to drive further impact in the future.

..............................

Corinna Hawkes Chai r Dated: .........................

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 DECEMBER 2020

The trustees present their report and financial statements for the year ended 31 December 2020.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company's Memorandum and Articles of Association , the Companies Act 2006 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)".

Objectives and activities

The charitable company's objects are :

(1) to advance the education of the public and promote research, including the causes, prevention, management and treatment of childhood obesity and by publishing the useful results of such research; and (2) to promote health including without limitation the health of young people who suffer from obesity by; (a) the provision of information, advice and support in relation to diet, nutrition, lifestyle, fitness and physical exercise; and

(b) encouraging ethical practice on the part of schools, businesses and other establishments in relation to the composition, processing, promotion and distribution of food and related practices.

Structure

The charity was incorporated under the name 2030 Youth Obesity Alliance on 11th June 2018. The charity formally changed its name to Bite Back 2030 Ltd on 30th May 2019.

The charitable company is a company limited by guarantee and does not have any share capital. It is governed by its Memorandum and Articles of Association.

Our goal

We want to halve childhood obesity by 2030 and close the inequality gaps that exist in obesity rates between richer and poorer children.

Who are we?

Bite Back 2030 is a youth-led movement working to change that by redesigning the system to put child health first. That means healthy schools, healthy streets and healthy screens - everywhere, because children living in the poorest areas are twice as likely to be affected that their wealthiest peers. Bite Back 2030 was co-founded by chef and campaigner Jamie Oliver and philanthropist Nicolai Tangen.

What are we doing?

Bite Back 2030 believes the voice of young people is critical in this redesign. We find, recruit and train exceptional youth leaders, and support them to lead mission-aligned campaigns of national significance. We bring them together with the decision makers across government, the food industry and schools to find new solutions to this crisis.

We work for change in three ways:

By 2023 we want a national movement of young people driving change in three impact areas: healthy schools, healthy streets and healthy screens.

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Missions - the focus of our work

1. Healthy schools

Let’s provide good food for all, and at every stage so the health of children everywhere is strengthened by the food they eat.

We want UK school food to be world-class, and to see all children getting access to a quality, nutritious lunch through the holidays.

2. Healthy streets

Let’s leverage the power of our communities and reach out to ensure no one is forgotten when it comes to food, no matter where they live.

We want to make it easier to eat healthily with clearer labelling on food, making them honest about what's inside them. Let's do this and make healthy food affordable, empowering people with quality options for what they can eat.

Let's create alternative and healthier youth spaces, so young people have more opportunities to explore, run and play

3. Healthy screens

And let's put an end to the use of dishonest misconduct advertising and misleading product claims, by restricting foods high in fat, salt and sugar (HFSS) being marketed online.

Why we are working on this?

Changes to the food system over the last 30 years are having a dramatic impact on child health. One in three children now leaves primary school overweight or obese. But we can turn things around.

The coronavirus pandemic has highlighted the injustices in the food system and sharpened the focus on the impact obesity has on health outcomes, but it has also given us an opportunity to deliver positive change. As a result of the pandemic, nearly six in 10 families have seen their incomes squeezed and struggle to cover the cost of three or more basic essentials, including food, utilities, rent, travel or child-related costs. Demand for free school meals rose sharply as the economic impact of covid-19 bit families, with 900,000 newly registered claimants since the start of the pandemic. And food banks also saw sharp rises for food due to the sudden unemployment and reduced wages. Low income families were financially unable to stockpile food in the early weeks of the pandemic, and we faced with only the most expensive versions of products.

That means making healthier foods affordable, readily accessible for all, and using marketing and advertising to give healthy options a starring role in children’s minds. By redesigning the food system we can protect the health of future generations.

Public Benefit Statement

As Bite Back 2030, our aim is to halve childhood obesity by 2030. Our charitable objects are to advance the

issue of childhood obesity and promote public health.

We empower the voices of young people, those with lived experience of the drivers of obesity, to call for change. We support them to deliver powerful, youth-led campaigns which drive change in the food environment, develop youth insights and co-design new solutions with young people, and create surprising, fresh content which reaches youth audiences with public health messages in an innovative way that connects.

Our executive team and trustee board have had due regard for the Charity Commission's public benefit

guidance when exercising our duties.

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

The impact of Covid-19

Covid-19 has brutally exposed the inequalities and laid bare the injustices that exist in our food system. It has also sharpened our focus on the impact of obesity on health outcomes, and the impact of financial insecurity on diet and nutrition standards. Covid-19 has pushed nearly 500,000 more children into food poverty.

Due to the Prime Minister's own experience with Covid-19, tackling rising obesity rates is now a major Government priority as we rebuild post pandemic. Our own research shows half of young people are concerned about the injustices in the food system and want action to be taken. There is a political moment, public appetite and the policy space now to accelerate change.

Achievements and performance

Bite Back’s objectives for 2020 remained the same: to grow our youth movement, provide visible leadership opportunities for our Youth Board to drive real change and impact through high profile campaigns and projects, and to deliver a Youth Summit. The way we delivered these objectives was shaped significantly by Covid-19.

We responded quickly to key issues facing our young people with high profile campaigns such as Free School Meals and opportunities presented by the Prime Minister’s new focus on obesity. We undertook youth insights work to understand how young people’s eating habits changed under lockdown and created a youth-led coalition to set a vision for how we could Feed Britain Better post Covid-19 which was the focus of our Youth Summit.

Our Youth Board found their voice and achieved national profile, media and recognition for their campaigns which achieved two major policy wins. We grew the Youth Movement training 77 new youth leaders as well as built relationships with decision makers representing 50 organisations working towards change. We created fresh new content to help more young people on low-income budgets to stay healthy and eat well through lockdown. And we grew our supporters and audience who can help support and amplify our campaigns.

Some of our key achievements are listed below:

1. Creative youth-led campaigns:

W e led two high-profile campaigns which both secured major campaign wins changing Government policy:

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Christina’s FSM campaign

In March 2020, Bite Back;’s Youth Chair Christina Adane, then aged 16, started a petition calling on UK Prime Minister Boris Johnson not to abandon 1.4 million children living in disadvantaged families, calling on him to provide meal support through the school holidays. When the coronavirus pandemic was hitting low income households hard, Christina worked tirelessly with the team to drive awareness over a period of many months. That work resulted in over 430 thousand signatures and several government u-turns on their free school meals policy.

Christina’s campaign garnered interest from far and wide and she was invited to speak to global audiences across the BBC, on Prince Harry and Meghan Markle's inaugural podcast, Archewell Audio and to influential members of the Eat Forum.

Her message reached millions. Eventually her campaign was picked up by England footballer Marcus Rashford.

Christina has personally engaged thousands of young people and adults with the issue of inequality within the food system, and has become a recognised and influential voice in the highest levels of industry and government. She was named one of the BBC's 100 most influential women in 2020 for her campaigning, and won the prestigious Diana Award this year for all the work she does with Bite Back to campaign for all children to have access to healthy nutritious food no matter where they live.

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

9pm watershed

In July 2020 the Prime Minister announced tough new measures on how and when junk food can be advertised. It followed months of campaigning by our incredible Youth Board and was a huge step forward for child health.

Tasha was Co-Chair at the time, and called for the Prime Minister to take childhood obesity seriously in a video that was viewed over 50,000 times.

Once again, Bite Back 2030 received national media coverage, and the Youth Board whipped up support from Tory MPs Dr James Davies and Andrew Selous, as well as celebrities including Hugh Fearnley-Whittingstall, Thomasina Miers, and David Gandy who in an open letter in The Guardian, called on Boris to commit to the restrictions.

The result will mean 13.1bn fewer ads for unhealthy food, and means the UK is leading by example in prioriti s ing child health.

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

2. Y outh insights and co-design:

Hungry For Change

Last year we released new research into the impact of lockdown on the eating and drinking habits of young people. The pandemic caused extraordinary upheaval to both the food system and everyday life, exposing the inequalities that exist around food.

Our report, which was supported by Guys' and St Thomas' Charity, highlighted significant changes in young people’s eating habits and attitudes to food since the start of lockdown, and revealed starkly different experiences based on socio-economic background.

In the weeks before the Government was expected to announce new measures to tackle obesity, we identified key trends and then tested these with 1,000 14 to 19 year olds - and what we found was stark:

We put forward calls to action and a list of challenges for decision makers to respond and act to help protect child health.

The report gained national media coverage, including BBC News which our Youth Board co-chair Christina represented.

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Feed Britain Better

Building on the five challenges in Hungry For Change, we mobilised and brought together a youth-led coalition to respond and take our calls to the next level. They proposed how we could make young people's food environments healthier and fairer post Covid-19.

Members of the coalition included Royal Society of Public Health, UNICEF UK, Food Foundation, Impact on Urban Health, ASCL and OnSide Youth Zones.

We conducted: a six week programme of events with over 60 Youth Leaders exploring and shaping the solutions; a week-long digital ethnographic immersion in the lives of 30 young people; and a youth panel of eight who shaped the project from the start.

We engaged 50 leading organisations across the food industry, government and civil society to develop 10 recommendations. The 10 recommendations were presented at the Youth Summit in October and disseminated to decision makers.

Members of our Youth Board also challenged leading companies in the food industry Nestle and Tesco in a virtual panel discussion about the measures they've made to protect child health, including promotion of foods high in fat, salt and sugar as well as marketing of cereals to kids. The event was chaired by Dr Chris Van Tulleken, a doctor and one of the BBC’s leading science presenter, and over 150 people attended from across the industry.

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

3. Surprising, fresh content:

W e have told a new story about the need to protect child health that has engaged new audiences

Cook with Jack

In March 2019 Bite Back was quick to recognise the challenge facing many families through lockdown - eating well on a tight budget. We invited Jack, from our founder Jamie Oliver’s cookery school to join up to help out. Together we created Cook with Jack, a set of shopping lists, recipes and instruction videos centred around the government allocation to families on free school meals of £15 per week.

Jack took everything he had learned as a professional chef and used it as a force for social good to support children through lockdown whilst schools were shut.

During the summer lockdown, children could tune in live to cook along with Jack every weekday lunchtime and prepare a healthy delicious meal for their families. It helped young people eat well and gave working parents a much needed breather from the added pressures of unending child care and meal prep.

Children and young people would send in pictures of the meals they made with Jack’s expert guidance, with proud smiles on their faces.

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

The recipes were all checked in line with school food standards and used ingredients sourced from mid-priced supermarkets.

Together, Bite Back 2030 and Jack gave young people a legacy of lifelong kitchen skills. We went on to create a cookbook of healthy recipes and made sure the cook-alongs were available on our YouTube channel.

To date, the Cook with Jack videos received over 40,000 views with over 1,700 hours watched in total, and 2,000 cookbooks have been downloaded. Jack even made sure his new puppy was part of the show, delighting fans with more than just a great and healthy lunch.

Strategy

We know that to achieve our mission we have to be ambitious. We developed a plan to bring about a paradigm shift in diets brought about by major shifts in three areas:

  1. People: major shift in public awareness, understanding and action on the issue;

  2. Policy: a reset with progressive new government policy reform for change;

  3. Economic: new commercial models and practices which prioritise children’s health.

We have identified five major impact goals for 2023 which align with the Government priorities as outlined in the July 2020 Obesity Plan and our own insights into what matters to young people:

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Financial review

The total donations received during the year were £891,972 and other income of £182,581 was in respect of projects, school vouchers and the Health Foundation. Income also included the value of £195,417 for donated services received from Jamie Oliver Limited (further details are given in the notes to the accounts).The total expenditure incurred was £1,053,631 of which £502,735 was paid in relation to projects undertaken. In addition the donated services received from Jamie Oliver Limited of £195,417 were included in expenses. As at 31 December 2020 the net reserves held by the charitable company were £530,004 which included £27,000 of restricted funds and £100,000 designated funds. The charitable company had no tangible assets.

Reserves

Bite Back 2030’s policy is to hold reserves at a level equal to three months’ expenditure. Bite Back has general reserves of £ 4 0 3 ,000 . The Trustees have designated £100,000 for the School Food Champions programme as the charity received full funding up front but this will be spent in 2022-23.

Major risks to the charity

The key risks facing the organisation include:

  1. Financial sustainability: Sustaining fundraising to enable future growth

  2. Safeguarding: Keep safeguarding risk

  3. Delivery: Failing to deliver on contracts such as Error in formula ->#iWill<-

  4. Reputation: Our work is often in the public eye so we have to ensure we get the tone of our campaigns right.

Our 2021 Objectives

We will build on our successes in 2020 to deliver in four key areas:

  1. To maintain our focus on impact through high-impact national and local campaigns 2. To embed youth leadership and build a talent pipeline

  2. To grow our influence and reach, mobilising our supporter base

  3. To develop our systems, processes and operations to sustain growth and impact.

We plan to develop a strategy to grow our Youth Movement to include Regional Youth Boards, a School Food Champions and Community Food Champions programme. We will deliver a second Youth Summit and run campaigns focusing on ending junk food advertising online, school food quality, sports sponsorship and product health claims.

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Structure, governance and management

The charity was incorporated under the name 2030 Youth Obesity Alliance on 11th June 2018. The charity formally changed its name to Bite Back 2030 Ltd on 30th May 2019.

The charitable company is a company limited by guarantee and does not have any share capital. It is governed by its Memorandum and Articles of Association.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Lawrence James Haddad (Resigned 26 November 2020) Leonie Monifa Bellio (Resigned 22 March 2021) Gemma Rachel Mortensen (Resigned 15 January 2021) Nicolai Tangen (Resigned 1 July 2020) Anna Kim Taylor OBE (Resigned 1 July 2020) Brett Harris Wigdortz OBE Peter Freedman (Appointed 14 June 2021) Corinna Hawkes (Appointed 7 July 2020) Louise Holland (Appointed 1 January 2020) David Jackson (Appointed 25 November 2020) Tasha Mhakayakona (Appointed 25 November 2020) Gorm Thomassen (Appointed 23 September 2020) Freya Watson (Appointed 25 November 2020) Nicola Cox (Appointed 1 January 2020 and resigned 6 May 2021) Rima Amin (Appointed 1 April 2021)

The Board of Trustees administers the charity. The Board meets at least four times a year to review and monitor activities and performance. A Chief Executive has been appointed by the Trustees to manage the dayto-day operations of the charity. To facilitate effective operations, authority for certain operational matters has been delegated to the Chief Executive.

The systems of internal controls put in place have been designed to provide reasonable, but not absolute, assurance against material misstatement or loss. These include:

Risk management

Bite Back 2030’s management and Trustees have developed a formal risk management register and have processes to regularly identify, review and manage the risks to the charity. Bite Back 2030 monitors its internal and external risk environment on an on-going basis and ensures clear ownership is in place alongside mitigations where appropriate. The Board monitors internal financial controls, procedures and risk management.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Pay and remuneration

The pay of the charity’s key personnel is set by the Board and reviewed annually. The Board has generated benchmarks through comparisons with other charities in the sector.

Pay and remuneration is reviewed annually through a performance management appraisal process conducted by the Board.

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Statement of Trustees' responsibilities

The trustees, who are also the directors of Bite Back 2030 Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

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

Auditor

In accordance with the company's articles, a resolution proposing that Prager Metis LLP be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The Trustees' r eport was approved by the Board of Trustees.

..............................

Corinna Hawkes

Dated: .........................

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF BITE BACK 2030 LIMITED

Opinion

We have audited the financial statements of Bite Back 2030 Limited (the ‘charitable company’) for the year ended 31 December 2020 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice) .

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities 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.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF BITE BACK 2030 LIMITED

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the s tatement of Trustees' r esponsibilities, the trustees, who are also the directors of the charitable company for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below .

A further description of our responsibilities is available on the Financial Reporting Council’s website at: http s :// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF BITE BACK 2030 LIMITED

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Mark Boomla (Senior Statutory Auditor) for and on behalf of Prager Metis LLP

.........................

Chartered Accountants Statutory Auditor

5a Bear Lane Southwark London United Kingdom SE1 0UH

Prager Metis LLP is eligible for appointment as auditor of the charitable company by virtue of its eligibility for appointment as auditor of a company under of section 1212 of the Companies Act 2006.

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2020

Unrestricted
Restricted
funds
funds
2020
2020
Notes
£
£
Income and endowments from:
Donations and legacies
2
1,087,389
-
Investments
3
-
-
Other income
4
182,581
-
Total income
1,269,970
-
Expenditure on:
Charitable activities
5
1,249,048
-
Net income for the year/
Net movement in funds
20,922
-
Fund balances at 1
January 2020
482,082
27,000
Fund balances at 31
December 2020
503,004
27,000		 TotalUnrestricted
funds
2020
2019
£
£
1,087,389
1,308,480
-
8
182,581
-
1,269,970
1,308,488
1,249,048
826,406
20,922
482,082
509,082
-
530,004
482,082		 Restricted
funds
2019
£
27,000
-
-
27,000
-
27,000
-
27,000		 Total
2019
£
1,335,480
8
-
1,335,488
826,406
509,082
-
509,082
Donations and legacies
2
Investments
3
Other income
4
Total income
Expenditure on:
Charitable activities
5
Net income for the year/
Net movement in funds
Fund balances at 1
January 2020
Fund balances at 31
December 2020

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

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET

AS AT 31 DECEMBER 2020

Notes
Current assets
Debtors
9
Cash at bank and in hand
Creditors: amounts falling due within
one year
10
Net current assets
Income funds
Restricted funds
11
Unrestricted funds
Designated funds
12
General unrestricted funds		 2020
£
4,376
578,970
583,346
(53,342)
100,000
403,004		 £
530,004
27,000
503,004
530,004		 2019
£
-
558,755
558,755
(49,673)
-
482,082		 £
509,082
27,000
482,082
509,082

The financial statements were approved by the Trustees on .........................

.............................. Corinna Hawkes

Trustee

Company Registration No. 11408816

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2020

Notes
Cash flows from operating activities
Cash generated from operations
16
Investing activities
Investment income received
Net cash (used in)/generated from
investing activities
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2020
£
-		 £
20,215
-
-
20,215
558,755
578,970		 2019
£
8		 £
558,747
8
-
558,755
-
558,755

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1 Accounting policies

Charity information

Bite Back 2030 Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 10 Queen Street Place, London, EC4R 1BE.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Companies Act 2006 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 charitable company is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling , which is the functional currency of the charitable company. Monetary a mounts 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 charitable company 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.

1.4 Income

Income is recognised when the charitable company 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.

Donations are recognised when the aforementioned recognition criteria have been met. Income tax recoverable in relation to donations received under gift aid or deeds of covenant is recognised when it is probable that it will be received.

Donated services and facilities are recognised as income when the charitable company has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charitable company of the item is probable and that economic benefit can be measured reliably.

Volunteers

The value of services provided by volunteers is not incorporated into the financial statements.

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure and liabilities are accounted for on an accruals basis and recognised once there is a legal or constructive obligation committing the charitable company to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is inclusive of VAT. Expenditure is classified under headings that aggregate all costs related to that category.

Direct charitable activities include expenditure associated with projects and associated costs as well as support costs related to these activities.

Donated services relate to non-monetary services provided by a third party.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charitable company and audit fees.

1.6 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.

1.7 Retirement benefits

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

1.8 Financial instruments

The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments. Basic financial assets include debtors and cash and bank balances and basic financial liabilities include creditors and bank loans.

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

Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

1.9 Legal status of the charitable company

The charitable company is a company limited by guarantee and has no share capital. In the event of the charitable company being wound up, the liability in respect of the guarantee is limited to £1 per member.

2 Donations and legacies

Unrestricted Unrestricted Restricted Total
funds funds funds
2020 2019 2019 2019
£ £ £ £
Donations and gifts 891,972 1,152,480 27,000 1,179,480
Donated goods and services (see note 5) 195,417 156,000 - 156,000

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

3 Investments

Total Unrestricted
funds
2020 2019
£ £
Interest receivable - 8
Other income
Unrestricted Total
funds
2020 2019
£ £
Other income 998 -
Projects 176,583 -
School vouchers 5,000 -
182,581 -

4 Other income

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

5 Charitable activities

Direct
Charitable
Activities
2020
£
Staff costs
499,178
Staff training and
recruitment
1,016
Temporary staff
7,068
Staff health insurance
5,411
Consultancy fees and
project costs
502,735
Travel expenses
7,816
Entertaining
751
Social media and
marketing
13,395
Sundry expenses
3,049
Bank charges
78
Office space
-
Information technology
-
Legal and finance
-
Public relations and
communications
-
Content donation -
design costs
-
1,040,497
Share of governance
costs (see note )
13,134
1,053,631		 Donated
Services
2020
£
-
-
-
-
-
-
-
-
-
-
78,000
25,000
33,000
20,000
39,417
195,417
-
195,417		 Total
2020
Direct
Charitable
Activities
2019
£
£
499,178
165,885
1,016
-
7,068
18,786
5,411
905
502,735
450,778
7,816
2,010
751
9,169
13,395
4,305
3,049
385
78
53
78,000
-
25,000
-
33,000
-
20,000
-
39,417
-
1,235,914
652,276
13,134
18,130
1,249,048
670,406		 Donated
Services
2019
£
-
-
-
-
-
-
-
-
-
-
78,000
25,000
33,000
20,000
-
156,000
-
156,000		 Total
2019
£
165,885
-
18,786
905
450,778
2,010
9,169
4,305
385
53
78,000
25,000
33,000
20,000
-
808,276
18,130
826,406

Governance costs include payments to the auditors of £10,800 for audit fees. It also includes payments for legal and professional fees of £2,334.

25% of the time incurred by the Chief Executive Officer is in relation to fundraising activities.

During the year Jamie Oliver Limited provided non-monetary services to Bite Back 2030 Limited.

6 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charitable company during the year.

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

7 Employees

The average monthly number of employees during the year was:

Charitable activities
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2020
Number
7
2020
£
434,623
44,796
19,759
499,178		 2019
Number
4
2019
£
142,583
17,494
5,808
165,885
The number of employees whose annual remuneration was £60,000 or
more were:
2020 2019
Number Number
£70,001 - £80,000 - 1
£80,001 - £90,000 1 -
£90,001 - £100,000 1 -
£130,001 - £140,000 1 -

The above employees are accruing benefits under the automatic enrolment pension scheme. Contributions during the year were £14,062.

8 Taxation

Bite Back 2030 Limited is a registered charity, all activities are deemed to be of a charitable nature and as such no provision is considered necessary for taxation.

9 Debtors

2020 2019
£ £
2020 2019
Amounts falling due after more than one year: £ £
Prepayments and accrued income 4,376 -

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

10 Creditors: amounts falling due within one year

Other taxation and social security
Trade creditors
Accruals and deferred income		 2020
£
17,510
1,123
34,709
53,342		 2019
£
10,210
16,432
23,031
49,673

11 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement
in funds
Balance at Incoming Balance at
1 January 2020 resources 31 December
2020
£
£		 £
Funds in escrow 27,000
-		 27,000

12 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Balance at
1 January 2020
£
School Food Champions Programme
-
-		 Transfers
Balance at
31 December
2020
£
£
100,000
100,000
100,000
100,000

BITE BACK 2030 LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

13 Analysis of net assets between funds

13 Analysis of net assets between funds Analysis of net assets between funds
Unrestricted Restricted TotalUnrestricted Restricted Total
funds funds funds funds
2020 2020 2020 2019 2019 2019
£ £ £ £ £ £
Fund balances at 31
December 2020 are
represented by:
Current assets/
(liabilities) 503,004 27,000 530,004 482,082 27,000 509,082
503,004 27,000 530,004 482,082 27,000 509,082
14 Events after the reporting date
The COVID-19 pandemic has continued to have an impact on the charity by restricted access to funding
sources that would normally be available to the charity.
15 Related party transactions
There were no disclosable related party transactions during the year (2019 - none).
16 Cash generated from operations 2020 2019
£ £
Surplus for the year 20,922 509,082
Adjustments for:
Investment income recognised in statement of financial activities - (8)
Movements in working capital:
(Increase) in debtors (4,376) -
Increase in creditors 3,669 49,673
Cash generated from operations 20,215 558,747

17 Analysis of changes in net funds

The charitable company had no debt during the year.

18 Auditor's Ethical Standards

In common with many charities of our size and nature, we use our auditors to assist with the preparation of the accounts.