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
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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 servI￿s. 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 ServI￿S
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
Cur￿n1 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 con￿MIng 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 othe￿￿lse 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 ex￿ptIOn 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 re￿iVed 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 re￿iVed 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