Charity number: 1197442 EATING MATTERS UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Supported by Norfolk Community NCVO Foundation MEMBER Supported byplayersof Awarded funds from IIPEOPLE'SII POSTCODE Coalition POSTCODE PLACES IILOTTERY IITRUSTII Working together to create a bTighter future
EATING MATTERS CONTENTS Page Reference and administrative details of the charity. its Trustees and advisers Trustees. report Independent examiner's report Statement of financial activities 10- 11 12 Balance sheet 13 Notes to the financial statements 14-25
EATING MATTERS REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024 Trustees Helen Waters, Chair Rosemary Thomas Kathryn Griffilhs Rosemary Varley Imogen Brown, Treasurer Marrya Ben-Gharbia Charity registered number 1197442 Principal office Chalk Hill Cotlage 19 Rosary Road Norwich Norfolk NR1 1SZ Chief executive officer Yolande Russell Accountants MA Partners LLP Chartered Accounlanls 7 The Close Norwich Norfolk NR14DJ Bankers Nationwide Building Society Kings Park Road Moullon Park Northampton NN3 6NW Lloyds Bank PIC 25 Gresham Street London EC2V 7HN Virgin Money Jubilee House Gosforth Newcastle upon Tyne NE34PL Page 1
EATING MATTERS TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Trustees present their annual report together with the financi81 statements of Eating Matters for the year 1 April 2023 to 31 March 2024. Structure, govemance and management a. Constitution The principal object of the charity is to provide specialist services for individuals with disordered eating I mild eating disorders. This includes one to one Ihempeub'c counselling and psychoeducalion for people age 11 + including their families I carers where appropriate. The organisation was established in 1979 as Anorexia Family d. The name was ehanged to Eating Disorders Associ8tion (Norfolkl under a Trust Deed dated 28 June 1991 and was registered as a charity on 23 August 1991 Icharity number 10039741. The charity's name was formally registered as Eating Mallers with the Charity Commission on 24 March 2017. The charity structure changed from 8 Trust to 8 Charitable Ineorpomted Organisation ICIOI on 11 January 2022 with the new giStratIon number 1197442. The charity name and the objects of the charity remain the same. b. Methods of appointment or election of Trustees The management of the charity is the responsibility of the Trustees who are elected and co opted under the terms of the governing document. The Charities constitution stipulates that Eating Matters have a Trustee board of up to 10 members, with 8 minimum of 4. The Board meets wulady and is responsible for the stmtegic direction and policy of the charity. The skills represented by our existing Board of Trustees include." retired NHS Contracts Manager including commissioning of eating disorder services," retired NHS Commissionèr dealing with associated service developments and performance management." 8 service user representative. former NHS region81 chair, Appointments Commissioner and chair of the General Social Care Council," a trainee accountant," and 8 medical student. Our Trustees ao DBS checked every 3 years and have Enhanced Disclosure. The Trustees recognise that to enhance the work of the charity, it is essential that the Board of Trustees is diverse both in terms of person81 background and skill mix. The Board membership is actively reviewed to promote diversity and widen the range of skills amongst its members. Trustees are required lo sign a Code of Conduct and declare any conflict of interest. The appointment and position of Trustees is reviewed every three years. c. Organisational structure and deeision-making policies The Trustees meet al least 8 times per year and attend additional meetings as and when required. There is gular con18Ct between Trustees and the senior management team to whom routine operational and financial decisions are delegated. During 2023124, Trustees have continued lo meet regularly either in person or via Zoom. The Trustees and senior management usually organise "Away Days" or an AGM at least annually lo maintain conlael with the operation81 staff and stakeholders and to involve them in information gathering and decision making to SUPFX)rt Eating Matters stffttegic plan. An AGM was held on 12th October 2023. Page 2
EATING MATTERS TRUSTEES. REPORT {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 Structure, govemance and management Icontinuedl d. Policies adopted for the induction and training of Trustees Prior to appointment to the board, potential new Trustees are invited lo spend time with the CEO lo understand how the organisation opèffttes and lo f8miliarise themselves with the functions of the charity. Additionally, new Trustees are invited 10 attend meetings with the CEO covering". the obligations of a ch8rily Trustee the main documents which set out the operational framework for the charity including the Trust deed sourcing and the eurrenl financial position as set out in the latest published accounts future plans and objectives Information is provided, drawing from the various Charity Commission publie8tions signposted through the Commission's guide "the Essential Trustee" together with other relevant publications and is distributed to new Trustees together with 8 copy of the governing document. Training and literature can be provided by Voluntary Norfolk or NCVO if required which includes." understanding the role of a Trustee preparing for the role of 8 Trustee challenges and barriers to being 8n effective Trustee questioning skills chairing skills e. Risk management The Trustees review incidents and complaints at every meeting and compliments every three months. The CEO and Trustees conduct ongoing reviews of the major risks to which the charity may be exposed. The risk register and RAG rating is reviewed quartedy. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the centre, I(ether with the continuing implementation of the ethical fmmework for good poctice in eounselling and psychotherapy, as advocated by the British Association for Counselling and Psychotherapy, so as to ensure a consistent quality of delivery for 811 operational aspects of the charity. These procedures are periodieally reviewed to ensure that they continue to meet the needs of the charity and are reflective of practice in partnership organisations including the NHS. Eating Matters continues to build on ils stffttegy for developing funding streams and community fund mising to prevent complete reliance on statutory funding that Could pose 8 serious risk to the charity. Page 3
EATING MATTERS TRUSTEES. REPORT {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 Objectives and activities a. Polieies and objectives Eating M8tters provides counselling for people suffering with disordered eating I mild eating disorders, with an emphasis on early intervention. Our team of specialist ther8PiSts and counsellors offer a range of psychological approaches. Our eentre in the heart of Norwich and our satellite bases in rural Norfolk and Waveney provide 8 welcoming, safe, non judgemental environment. The Association's objects and princip81 activities, in Norfolk generally and Norwich in particular, are to". provide in a safe environment professional, eonfidenlial help for people suffering from an eating disorder, Ilo include their family I carers where approprialèl, including, but not limited to, Anorexia Nervosa, Bulimia Nervosa, Binge Eating Disorder, Other Specified Feeding or Eating Disorders and emotion81 over eating. empower users of the service lo aid their own recovery by offering realistic choices, psyehoeducation and ongoing support through counselling and g081 setting lo those suffering with eating disorders. provide support with the aim of avoiding relapse for people suffering from long term chronic eating disorders. ise awareness, inform and educate people and organis8tions, including in the educational sector, about the effects of eating disorders. Eating Matters regards all identifiable personal information lating lo individu81s as confidenti81 and will implement and maintain policies to ensure compliance with the General Data Protection Regulation, Human Rights Act and confidenti81ily. Eating Matters will implement controls for the appropriate sharing of Client infomalion with other agencies, particu18rly in relation to the safeguarding of vulnerable adults and children. The organisation adheres lo all policies and quality st8nd8rds required for NHS working including safeguarding of vulnerable adults and children. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit." running 8 charity IPB21'. b. Strategies for achieving objeetives Strategies employed to assist the charity to meet these objectives include providing a range of services that are flective of levant quality standards and which address the potential problems related lo eating disorders and the ongoing issues emanating from them. The primary focus is to address eating disorders to alleviate long term medical, soci81 and financial dependencies. Eating Matters works closely with NHS eating disorder services and GP practices in the county lo ensure service user s8fely and improvement to services. Eating Matters website is user friendly making self-referrals to our service easy and infomalion leaflets are available upon request. To keep up with the growing demand for our service and lo reach those in more rural parts of the county, we have counsellors based in North Norfolk, West Norfolk, South Norfolk and the Waveney area, in addition to our base in Norwich. Our lop priorities this Coming year are to continue to reduce waiting limes for our clients, work in partnership towards pathway improvement and build the skills of the 808rd. Page 4
EATING MATTERS TRUSTEES. REPORT {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 Objectives and activities leontinuedl c. Main activities undertaken to further the charity's purposes for the public benefit The main 8Ctivities undertaken to further the charity's purposes for public benefit are set bel()w The Trustees have paid due regard to Charity Commission guidance on public benefit in deciding what activities the charity should undertake. Aehievements and performance a. Review of activities Eating Matters continues to be the only low-cost specialist setviee in Norfolk providing 1."1 counselling for people age 11+ with disordered eating I mild eating disorders. During the financial year we have worked closely with specialist services including GP'S, Community Eating Disorder Services in Norfolk and Waveney and Mental Health services to ensure clients are accessing the correct setvice to aid their recovery and keep them safe. We continue to work with clients who present with eo morbidity issues including, anxiety, depression, trauma, gender dysphoria, self-harm and suicidal ideation. We continue to see a rise in individu81s who are neurodiverse and struggling with eating issues. Eating Disorders can affect people from all walks of life, no matter their age, gender, or ethnicity. Hospital admissions for eating disorders increased by 840A in the five years from 2018 to 2021 reaching a total of 24,268 admissions. New Royal College of Psychiatrists, analysis of hospital dat8 for eating disorders shows 11,049 more admissions in 2020121 compared to 2015116. Awareness of eating disorders and their devastating impact, is fundamental if we are lo reduce and encourage help-seeking at an eady stage, reduce stigma, and improve access to services. We continue lo work out of our main premises which is eentr81 to Norwich and includes eounselling and office space. Our centre is open six d8ys a week including Saturday mornings and some eady evenings allowing us to offer some after school I work appointments. We have extended our presence in the community with counsellors working out of private pr8Ctiee rooms in King's Lynn, Walton, Helhersell, and Holt. Counselling sessions are Usually held on a weekly basis and last for an hour. On average we offer belween 12 and 20 eounselling sessions with the same eounsellor so relationships can develop leading to better outcomes. The ending of counselling is mutU811y agreed between the individual and their counsellor as a planned ending is important for recovery. Most of our client meetings are face to face, we continue to offer a hybrid service which includes the offer of online and telephone counselling for those who express this as a preference or for those who maybe geographically challenged. 765 individuals were referred to our service during the financial year, either by health profession81s, because they do not meet the criteria for tier 3 services, or self referrals. Although this is 8 decrease in the unprecedented numbers of referrals seen in the year end March 2022, referfftls are still significantly higher than pre Covid-19. Our counsellors assessed 521 people for service and held a total of 6,411 1".1 eounselling sessions. Our staff and counsellors have continued to work hard this year to keep up with the demand. We have 28 fully qualified sessional counsellors working with Eating Matters clients and we are supporting 5 student counsellors with placement hours as part of their counselling degree or diploma in partnership with local colleges and more cenlly the Melanoia Institute in London. Our Counsellors are supported by 4 part time office staff." the CEO, Operab'ons Manager and 2 Office Administrators. We Continued to receive funding lo support our adult services from Norfolk and Waveney Inlegr8ted Care Board with contracts agreed until April 2028. The contracted funding supports adults referred to us by Norfolk and Waveney GP'S and the Norfolk Community Eating Disorder Service which is approximately 390/0 of our adult referrals. In October 2023 we secured contffteled funding from Norfolk and Waveney Integrated Care Board for children with disordered eating ferred to us by NHS servIs. This funding is secure until September 202S. Page 5
EATING MATTERS TRUSTEES. REPORT {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 Aehievements and performance Icontinuedl We have been fortunate in securing additional funding from Charitable Trusts to continue with our piloted project established last financial year of running a weekly clinic with a registered dietitian. The dietitian works with people while they are on our wailing list or alongside their eounselling sessions. Registered dietitians have an important role in eating disorder treatment which complements our existing work. 1 or 2 sessions av8i18ble through Eating Matters can help a client to understand their eating disorder, challenge beliefs around food &, body image, re- educate on nutrition and Challenge abnormal behaviours p8rticularly those that are dangerous and life threatening. The dieliti8n has over 25 years of experience of working with people with eating disorders. we have previously referred people lo her private practice to support our work. Funding continues lo support those who are in need and unable to afford private consultation. Fundraisers and donors have raised £6,623.40 through justgiving sponsored events and one-off payments. This funding together with funding from legacies, Charitable Trusts, individuals, and charitable activities has allowed Eating Matters to continue to grow its service to try and meet the demand of the community. Eating Mallèrs continues to be a member of the Sir Norman Lamb Coalition for young people and with other VCSE mental health services in the eounly we are working together lo develop better access lo services. We are working with Commissioners and eating disorder stakeholders in Norfolk & Waveney to improve ServIS for people with eating disorders and disordered eating in the county including transitioning bètween services. Eating Matters held their annual Away Day for staff, Trustees and volunteers on 12th October 2023. This was well attended and provided an opportunity for staff to feed into short and long term plans and inform the org8nisation's strategic plan. Future strategy for Eating Matters includes ensuring we have 8dequ8te resources and funding to meet the demands on our services", reduce waiting limes for services users," and help improve eating disorder services locally. b. Future Developments The Trustees and staff of the charity remain commilled to meeting the growing demand of people with eating disorders in Norfolk. People with eating disorders have better recovery rates and a reduced risk of relapse when they receive early intervention in eating disorder services. The Ch8rily has been working with NHS stakeholders on a Pathway Improvement Group and is committed to ensuring that the clients referred or self-referred to us receive the bèst care. Eating Matters will continue to preserve autonomy while developing services to meet the needs of the community. We will eontinue to ad8pI to meet the challenges of a growing service through redesign of services and l or delivery, increasing capacity where possible and joint working with other eating disorder and mental health services. The Trustees and management team are commilled to working towards developing income to meet the charity objectives and stffttegic p18n with early intervention being al the forefront of our service. Page 6
EATING MATTERS TRUSTEES. REPORT {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 Financial review a. Going coneem Following appropriate enquiries and analysis, the Trustees have positive expectation that the charity has 8dequ8te resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statemènts. We have guamnleed funding from statutory services lo help support NHS referrals for the next financial period and following a successful year of fund raising we have an unrestricted fund balance of £231,831 which will help lo fund self-referrals. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies. b. Reserves policy The Trustees have assessed the financial status of the charity and detemined that 8 designated rèserve of £150,000 will be provided for. This sum is held in the event of the charity dissolution to address all outstanding liabilities of the charity, including staff salaries, and concluding counselling sessions or sourcing alternative SUPFX)rt for clients from other providers in Norfolk. General funds of £74,844, being unrestricted funds less those that are designated or invested in fixed assets, represent the free reserves of the charity. The Trustees consider that this level of free reserves is suitable for the Curn1 situation whereby, as noted overleaf, NHS funding is not secure. Page 7
EATING MATTERS TRUSTEES. REPORT {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 c. Principal funding Eating Matters is extremely grateful to ils supporters, several of which support us on 8 regular basis. The Trustees would like to thank the Trusts: individuals and service users who have made donations lo the charity or completed a sponsored event, and include the following". Mills & Reeve Charitable Trust Mr & Mrs Raekham Charitable Trust The Barrall Family Charitable Trust Sir Jules Thom Charitable Trust Norfolk Community Foundation - Healthy Young Minds Grant The Goldcresl ch8ri18ble Trust The Belslead Ganzoni Ch8ri18ble Trust Evelyn May Ch8ritable Trust The Pennycress Trust Norfolk Community Foundation - Saracens Norfolk Fund Poslcode Places Trust Aquarius Charitable Foundation The Pinching Family Trust Schroder Charity Trust The Fitton Trust Bank of England John Coates Charitable Trust Brigadier D V and Mrs H R Phelps Charitable Trust Norfolk Community Foundation Norman Lamb Mental Health & Wellbeing Fund Norfolk Community Foundation- King's Lynn & Wesl Norfolk Small Grants Scheme Norfolk Community Foundation - Love Norfolk Fund 2023 The Chades Littlewood Hill Trust Paul Bassham Charitable Trust The Ellerdale Trust Lord Cozens Hardy Trust Stalham High School UEA Medical Society Loved8y & Partners Page 8
EATING MATTERS TRUSTEES. REPORT {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 Statement of Trustees. responsibilities The Trustees are responsible for preparing the Trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give 8 true and fair view of the stale of affairs of the charity and of its incoming resources and application of resources, induding its income and expenditure, for that period. In preparing these financi81 statements, the Trustees are required lo". select suitable accounting policies and then apply them consistently., observe the methods and principles of the Charities SORP IFRS 1021", make judgments and accounting estimates that are reasonable and prudent", stale whether applicable UK Accounting Standards IFRS 1021 have been followed, subject lo any material departures disclosed and explained in the financial stalemenls., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient lo show and explain the charity's transactions and disclose with reasonable accuracy al any lime the financial position of the charity and enable them lo ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Consb'lution. They are also responsible for safeguarding the assets of the charity and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Trustees and signed on their behalf by.. Imogen Brown Treasurer Dale.. 16 July 2024 Page 9
EATING MATTERS INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024 Independent examiner's report to the Trustees of Eating Matters I'the charity'l I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2024. Responsibilities and basis of report As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'lhe 2011 ACYI. I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examiner's statement Since the charity's gross income exceeded £250,000 your examiner musl be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified lo undertake the examination because l am a member of Institute of Chartered Accounlanls in England and Wales, which is one of the listed bodies. Your allenlion is drawn lo the fact that the charity has prepared the accounts in accordan with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference lo the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the exlanl regulations bul has been withdrawn. l understand that this has been done in order for the accounts lo provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no mallers have come lo my attention in connection with the examination giving me cause lo believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act,. or the accounts do not accord with those records", or the accounts do not comply with the applicable requirements conMIng the form and conlenl of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Page 10
EATING MATTERS INDEPENDENT EXAMINER'S REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 This report is made solely to the charitys Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might stale lo the charity's Trustees those matters l am required lo stale to them in an Independent examinerfs report and for no other purpose. To the fullest exlenl permitted by law, I do not a¢p1 or assume responsibility lo anyone other than the charity and the charity's Trustees as a body, for my work or for this report. Signed.. Dated. 31 July 2024 Alice Lynch Bsc FCA DChA MA Partners LLP Chartered Accountants 7 The Close Norwich Norfolk NR14DJ Page11
EATING MATTERS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted funds 2024 Restricted funds 2024 Total funds 2024 Total funds 2023 Note Income from: Donations and legacies Charitable activities Investments 44,905 1,188 3,602 77,490 198.831 122,395 200,019 3,602 569.929 146,77T 1,635 Total income 49,695 276,321 326,016 718,341 Exponditure on: Raising funds Charitsble activities 11,176 280,786 11,176 373,017 12,730 369,618 92,231 Total expenditure 92,231 291,962 384,193 382,348 Net movement In funds 142,5361 115,6411 158,1771 335,993 Reconclllatlon of funds: Tot81 funds brought forward Nel movement in funds 274,367 142.5361 61,626 115.6411 335,993 158.1771 335,993 Total funds carrled forward 231,831 45,985 277,816 335,993 The Statement of financial activities includes all gains and losses recognised in the year. The notes on pages 14 to 25 form part of these financial statements. Page 12
EATING MATTERS BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Note Fixed assets Tangible assets 10 6,987 9, 765 6.987 9, 765 Current assets Debtors Cash al bank and in hand 27,155 247.842 16,827 312,198 274,997 329,025 Creditors.. amounts falling due within one year 12 14,168) (2, 797) Net current assets 270.829 326,228 Total assets less current liabilities 277,816 335,993 Total net assets 277,816 335,993 Charity funds Reslricled funds 13 45,985 231,831 61,626 274,367 Unrestricted funds Total funds 277.816 335,993 The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by.. Imogen urown Treasurer Date. 16 July 2024 The notes on pages 14 to 25 form part of these financial ststements. Page 13
EATING MATTERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies 1.1 Basis of preparation of financial ststements The financial statements have been prepared in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charities". Slalement of Recommended Practice applicable lo charities preparing their accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 JanLJary 20191, the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011. Eating Matters meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othelse stated in the relevant accounb.ng policy. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound. 1.2 Going concern Following appropriate enquiries and analysis, the Trustees have positive expectstion that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue lo adopt the going concern basis in preparing the financial statements. 1.3 Income All income is recognised once the charity has entitlement lo the income, it Is probable that the income will be received and the amount of income receivable can be measured reliably. Income lax recoverable in relation to investment income is recognised at the time the investment income is receivable. 1.4 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third paty, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for ils charitable purposes and includes costs of all fundraising activities events and non-charitable trading. Expenditure on charitable activities is incurred on direcUy undertaking the activities which further the charity's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. 1.5 Tangible fixed assets and depreciation Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured al cost less accumulated depreciation and any accumulated impairment losses. All costs incLJrred lo bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Page 14
EATING MATTERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Icontinuedl 1.5 Tangible fixed assets and depreciation Icontinuedl Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their eslimaled useful lives. Depreciation is provided on the following basis.. Fixtures and fillings Computer equipment 25QA reducing balan 25Qh reducing balan Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of financial activities. 1.6 Debtors Trade and other debtors are recognised at the settlement amount. Prepayments are valued al the amount prepaid. 1.7 Cash at bank and in hand Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the dale of acquisition or opening of the deposit or similar account. 1.8 Liabilities and provisions Liabilities are recognised when there is an obligation at the balance sheet dale as a result of a past event, it is probable that a transfer of economic benefit will be required in selllemenl, and the amount of the selllement can be eslimaled reliably. Liabilities are recognised al the amount that the charity anlicipales it will pay lo settle the debt or the amount il has received as advanced payments for the goods or services it musl provide. 1.9 Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured al their selllemenl value with the exptIOn of bank loans which are subsequently measured al amortised cost using the effective interest method. 1.10 Pensions The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity lo the fund in respect of the year. Page 15
EATING MATTERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Icontinuedl 1.11 Fund accounting General funds are unreslricled funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been sel aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes lo the financial statements. Restricted funds are fvnds which are to be used in accordance with specific reslriclions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes lo the financial statements. Income from donations and legacies Unrestricted Restricted funds funds 2024 2024 Total funds 2024 Total funds 2023 Donations from Irusls, individuals and clients Transfer from Eating Mallers 44,905 77,490 122.395 88,551 481,378 Total 2024 44,905 77,490 122.395 569.929 Total 2023 272, 732 297, 197 569,929 On 1 April 2022 the entire assets, liabilities and operations of Eating Matters (Registered Charity 10039741 transferred lo Eating Matters CIO for £nil consideration. The fair value of assets and liabilities received of £481,378 Is recognised within income. From 1 April 2022 the operations have been carried out by Eating Matters CIO. Page 16
EATING MATTERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Income from charitable activities Unrestricted Restricted funds funds 2024 2024 Total funds 2024 Total funds 2023 NHS income Training income 198,831 198,831 1,188 146,777 1,188 Total 2024 1,188 198,831 200.019 146,77T Tol812023 146. 77T 746. 777 Investment income Unrestricted funds 2024 Total funds 2024 Total funds 2023 Interest 3,602 3,602 1,635 Total 2023 1,635 1,635 Anatysi$ of expenditure on charitable activities Summary by fund type Unrestricted Restricted funds funds 2024 2024 Total 2024 Total 2023 Charitable activities 92,231 280,786 373.017 369,618 Total 2023 369.618 369.618 Page 17
EATING MATTERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Analysis of expenditure by activities Activities undertaken directly 2024 Support costs 2024 Total funds 2024 Total funds 2023 Charitsble activities 258,582 114,436 373,018 369,618 Total 2023 260,389 109,229 369,618 Page 18
EATING MATTERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Analysis of expenditure by activities Icontinuedl Analysis of direct costs Total funds 2024 Total funds 2023 Staff costs Counsellors Staff training Supervision Volunteer expenses 52,417 195,161 4.010 4.270 2,724 49,096 197,382 4.347 6,275 3,289 258,582 260.389 Analysis of support costs Total funds 2024 Total funds 2023 Staff costs 38,941 3,168 15.411 5.223 8,589 1,723 27.698 38,847 2,916 72,736 4,408 7,210 1. 790 26,392 1,801 1,604 71,525 Depreciation Premises costs Professional fees General office costs Insuran Rent and room hire Sundry expenses Travel Governance costs 858 11,777 114.436 109,229 Page 19
EATING MATTERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Independent examiner's remuneration 2024 2023 Fees payable to the charity's independent examiner for the independent examination of the charity's annual accounts 1,710 1,620 Staff costs 2024 2023 Wages and salaries Social security costs Contribution lo defined contribution pension schemes 95,773 3.196 2.124 92,111 3,182 2,362 101,093 97,655 The average number of persons employed by the charity during the year was as follows.. 2024 No. 2023 No. Management and administration No employee reiVed remuneration amounting lo more than £60,000 in either year. The employee benefits received by the charitys key management during the year, including employerfs national Insuran contributions and employer's pension contributions, amounted lo £48,678 (2023 £48.559). Trustees. remuneration and expenses During the year, no Trustees reiVed any remuneration or other benefits (2023- £NIL). During the year ended 31 March 2024, no Trustee expenses have been incurred (2023- £NILJ. Page 20
EATING MATTERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 10. Tangible fixed assets Fixtures and fittings Computer equipment Total Cost or valuatlon At 1 April 2023 Additions 7,018 390 5,663 12,681 390 At 31 March 2024 7.408 5.663 13.071 Depreciation At 1 April 2023 Charge for the year 1,637 1,771 1.279 1,397 2,916 3,168 At 31 March 2024 3.408 2.676 6.084 Net book value At 31 March 2024 4,000 2,987 6,987 At 37 March 2023 5,381 4.384 9, 765 Page 21
EATING MATTERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 11. Debtors 2024 2023 Due within one year Trade debtors Other debtors Prepayments and accrued income 7.058 9,200 10,897 9,200 7,627 27.155 16.827 12. Creditors: Amounts falling due within one year 2024 2023 Trade creditors Accruals and deferred income 75T 2,040 2.122 4,168 2,797 Page 22
EATING MATTERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 13. Statement of funds statement of funds - current year Balance at 31 March 2024 Balance at 1 April 2023 Income Expenditure Unrestricted funds Designated funds Contingency fund 150,000 150,000 General funds General funds 124,367 49,695 192,231) 81,831 Total Unrestricted funds 274.367 49,695 192.231} 231.831 Restricted funds Setvices lo Adults - NHS 28,667 24.459 3.500 5,000 154,648 112,673 1,500 7,500 1183,315) {93,972} 13.500} {11,175} Services lo Young People Dietitian services Face to face counselling in South Norfolk 43,160 1,500 1,325 61.626 276.321 1291.962} 45.985 Total of funds 335.993 326.016 1384.193} 277.816 Page 23
EATING MATTERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 13. Statement of funds (continued) statement of funds - prior year Balan at 31 MarGh 2023 Income Exp8nditure Unrestricted funds Designated funds Contingency fund 150,000 150,000 General funds General funds 124,367 124,367 Total Unrestricted funds 274,36T 274,36T Restricted funds Setvices lo Adults - NHS Services lo Young People Dietitian services Face to face counselling in South Norfolk 175,444 260,030 3,500 5,000 (146, T77J (235,571) 28,667 24,459 3,500 5,000 443,974 (382,348) 61,626 Total of funds 778,341 f382,348J 335,993 Page 24
EATING MATTERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 14. Analysis of net assets between funds Analysis of net assets between funds - current period Unrestricted Restricted funds funds 2024 2024 Total funds 2024 Tangible fixed assets Current assets Creditors due within one year 6,987 224,844 6,987 274,997 14,1681 50,153 14,1881 Total 231,831 45,985 277,816 Anatysls of net assets between funds - prlor perlod Unrestricted funds 2023 Restricted funds 2023 Total funds 2023 Tangible fixed assets Current assets Creditors due within one year 9, 765 264,602 9, 765 329.025 {2, 79T) 64,423 (2, 797) Total 274,367 61,626 335,993 15. Pension commitments The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted lo £2,124 (2023- £2.362). Contributions of £412 (2023- £421) were payable lo the fund at the balance sheet date and are included in creditors. 16. Related party transactions Eating Mallers has not entered into any related paty transaction during the year, nor are there any outstanding balances owing belween related parties and Eating Matters at 31 March 2024. Page 25