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2026-03-31-accounts

Charity number: 1197442

EATING MATTERS

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Supported by Norwich Freemen's Charity

EATING MATTERS

CONTENTS

Page
Reference and administrative details of the charity, its Trustees and advisers 1
Trustees' report 2 - 10
Independent examiner's report 11 - 12
Statement of financial activities 13
Balance sheet 14
Notes to the financial statements 15 - 25

EATING MATTERS

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2026

Trustees Helen Waters, Chair until 2 December 2025, Vice Chair from 2 December 2025
Kathryn Griffiths
Rosemary Varley
Imogen Brown, Treasurer (resigned 2 December 2025)
Marrya Ben-Gharbia (resigned 31 March 2026)
Georgina Harrington, Chair from 2 December 2025
Mercy Yates (appointed 2 December 2025)
Lauren Clark (appointed 2 December 2025)
Yaohui Zheng (appointed 2 December 2025)
Jane Olivier (appointed 15 April 2025)
Charity registered
number
1197442
Principal office
Chalk Hill Cottage
19 Rosary Road
Norwich
Norfolk
NR1 1SZ
Chief executive officer
Yolande Russell
Accountants
MA Partners LLP
Chartered Accountants
7 The Close
Norwich
Norfolk
NR1 4DJ
Bankers
Lloyds Bank Plc
25 Gresham Street
London
EC2V 7HN
Shawbrook Bank Limited
Lutea House
Warley Hill Business Park
The Drive, Great Warley
Brentwood
Essex
CM13 3BE

Page 1

EATING MATTERS

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2026

The Trustees present their annual report together with the financial statements of the charity for the year 1 April 2025 to 31 March 2026.

Structure, governance and management

a. Constitution

The principal object of the charity is to provide specialist services for individuals with disordered eating / mild eating disorders. This includes one to one therapeutic counselling and psychoeducation for people age 11+, including their families and carers where appropriate.

The organisation was established in 1979 as Anorexia Family Aid. The name was changed to Eating Disorders Association (Norfolk) under a Trust Deed dated 28 June 1991 and was registered as a charity on 23 August 1991 (charity number 1003974). The charity's name was formally registered as "Eating Matters" with the Charity Commission on 24 March 2017. The charity structure changed from a Trust to a Charitable Incorporated Organisation (CIO) on 11 January 2022 with the new registration 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 coopted under the terms of the governing document.

The charity's constitution stipulates that Eating Matters have a Trustee board of up to 10 members, with a minimum of 4. The Board meets regularly and is responsible for the strategic direction and policy of the charity. The skills represented by the Board of Trustees include retired NHS Contracts Manager including commissioning of eating disorder services; retired NHS Commissioner dealing with associated service developments and performance management; former NHS Regional Chair, Appointments Commissioner and Chair of the General Social Care Council; an Accountant; Lawyer; Medical Students; and experts by experience. Our Trustees are 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 personal background and skills mix. The Board membership is actively reviewed to promote diversity and widen the range of skills amongst its members. Trustees are required to sign a Code of Conduct and declare any conflict of interest. The appointment and position of Trustees is reviewed every three years. This year one member has retired and we have welcomed 3 new members to the Board.

c. Organisational structure and decision-making policies

The Trustees meet at least 6 times per year either in person or online and attend additional meetings as and when required. There is regular contact between Trustees and the senior management team to whom routine operational and financial decisions are delegated.

Page 2

EATING MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

Structure, governance and management (continued)

d. Policies adopted for the induction and training of Trustees

Prior to appointment to the Board, potential new Trustees are invited to spend time with the CEO to understand how the organisation operates and to familiarise themselves with the functions of the charity.

Additionally, new Trustees are invited to attend meetings with the CEO and guest speakers including:

Information is provided, drawing from the various Charity Commission publications signposted through the Commission's guide "the Essential Trustee", together with other relevant publications and is distributed to new Trustees together with a copy of the governing document.

Training and literature can be provided by Voluntary Norfolk or NCVO if required which includes:

e. Risk management

The Trustees review incidents and complaints at every meeting and compliments every quarter.

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 quarterly. (RAG stands for Red, Amber, Green. It is a traffic-light style rating system used within the NHS to prioritize risks, patient needs, or prescribing responsibilities).

Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the centre, together with the continuing implementation of the ethical framework for good practice in counselling and psychotherapy, as advocated by the British Association for Counselling and Psychotherapy, to ensure a consistent quality of delivery for all operational aspects of the charity.

These procedures are periodically reviewed to ensure that they continue to meet the developing needs of the charity and are reflective of practice in partnership organisations including the NHS.

Eating Matters continues to build on its strategy for developing funding streams and community fund raising to prevent complete reliance on statutory funding which could pose a serious risk to the charity.

Page 3

EATING MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

Objectives and activities

a. Policies and objectives

Eating Matters provides counselling for individuals suffering with mild to moderate disordered eating, in the community, with an emphasis on early intervention. With the service user at the heart of our provision, our team of specialist therapists and counsellors offers a range of psychological approaches to support each individual on their journey towards recovery.

Eating Matters objects and principal activities, in Norfolk generally and Norwich in particular, are to:

Eating Matters distinctive feature is working together as a team supporting our clients on their journey to recovery and supporting each other to provide our best possible service.

Eating Matters regards all identifiable personal information relating to individuals as confidential and will implement and maintain policies to ensure compliance with the General Data Protection Regulation, Human Rights Act and confidentiality. Eating Matters will implement controls for the appropriate sharing of client information with other agencies, particularly in relation to the safeguarding of vulnerable adults and children. The organisation adheres to all policies and quality standards required for NHS working including safeguarding of vulnerable adults and children and the annual completion of the NHS Data Security and Protection Toolkit.

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 a charity (PB2)'.

Page 4

EATING MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

Objectives and activities (continued)

b. Strategies for achieving objectives

Our strategic aims were identified by the Board of Trustees and senior staff members following an “Away Day” held on 12 October 2023 with Trustees, staff, students and volunteers in attendance. This provided an opportunity to come together to celebrate our achievements, to understand the internal and external operating environments and harness ideas to help set out the strategic aims for the next 5 years.

Our Strategic aims are made up of 5 key themes:

Strategies employed to assist the charity to meet our objectives include providing a range of services that are reflective of relevant quality standards, and which address the potential problems related to eating disorders and the ongoing issues emanating from them. The primary focus is to address eating disorders to alleviate long term medical, social and financial dependencies. Eating Matters works closely with NHS Community Eating Disorder Services and GP practices in the county to ensure service user safety and improvement to services. This includes regular triage meetings with NHS Child and Adolescent Eating Disorder Services and other local VCSE’s to ensure access to appropriate services is quick and easily navigated.

In addition to our main premises in Norwich, we have counsellors based in the north, west and south of the county. This supports the demand across the county and reaches those in more rural parts.

Our top priorities this coming year are to secure adequate funding to meet the demand in the county; remain accessible to all in need; remain current and up to date with eating disorder trends; and to continue to develop strategy for future protection.

c. Main activities undertaken to further the charity's purposes for the public benefit

The main activities undertaken to further the charity's purposes for public benefit are set below.

The Trustees have paid due regard to Charity Commission guidance on public benefit in deciding what activities the charity should undertake.

Achievements and performance

a. Review of activities

Eating Matters continues to be the only specialist counselling service outside of the private sector for people with mild disordered eating in Norfolk and the Waveney area of Suffolk. We offer 1:1 counselling for individuals age 11+ with disordered eating who do not meet the criteria for NHS Community Eating Disorder Services. Most of our work is carried out in person at our premises in Norwich, with an online/telephone service available as an option. We also have counsellors working out of satellite locations around the county; ensuring services are more readily accessible to those unable to travel into Norwich.

We continue to work 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 service to aid their recovery and keep them safe. We take a holistic, person-centred approach and can support with co morbidity issues including, anxiety, mood disorders, trauma, gender dysphoria, self-harm and suicidal ideation.

Page 5

EATING MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

Achievements and performance (continued)

Eating disorders can affect people of any age, race, gender or sexual orientation and are often diagnosed in teenage years or early adulthood. We are seeing increases in the number of transgender, non-binary, and gender diverse individuals accessing our service as well as neurodivergent people. This follows national research which indicates that transgender, non-binary, and neurodiverse populations experience significantly higher rates of eating disorders and disordered eating behaviours compared to cisgender and neurotypical peers.

We continue to work out of our main premises which is central to Norwich and includes counselling and office space. Our centre is open six days a week including Saturday mornings and some early evenings allowing us to offer some after school / work appointments. We also have counsellors working out of private practice rooms in King’s Lynn, Watton, Hethersett, and Holt. Counselling sessions are usually held on a weekly basis and last for an hour. On average we offer between 12 and 20 counselling sessions with the same counsellor so relationships can develop leading to better outcomes. The ending of counselling is mutually agreed between the individual and their counsellor; a planned ending being an important part of 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. 766 individuals were referred to our service during the financial year, either by health professionals or self-referrals; our counsellors assessed 525 people for service and held a total of 6,841 1:1 counselling sessions.

We have an exceptional team of 28 sessional counsellors who bring experience, lived experience, diversity, expertise and enthusiasm to the organisation as well as a range of modalities. Throughout the year we have supported 5 student counsellors with a placement during their counselling qualification. Eating Matters is recognised as a placement provider with counselling colleges and institutions both locally in Norfolk and Suffolk as well as in Essex and in London. Eating Matters strives to offer an excellent opportunity for students, passing on expert knowledge in the field of eating disorders with the potential for growing our team and retaining qualified staff. The counsellors and students are supported by a team of 4 dedicated office staff. Eating Matters staff, counsellors and students are committed in providing each client with the best possible experience and outcome.

Eating Matters has provided tailored training for a local VCSE supporting children and young people and to a local Coalition of Norfolk-based voluntary, community, and social enterprise organisations dedicated to improving mental health and wellbeing for children and young people. This is in response to organisations coming across more young people who are presenting with disordered eating alongside other mental health comorbidities. We have provided training to help spot the signs of emerging eating problems, how to listen & support the young person and how to help them access help.

Charitable funding received this year has supported the continuation of our dietitian’s clinic held twice per month for clients on our waiting list or in service (where appropriate). The funding means this service is available to all, not just those who can afford private referral. The dietitian’s input has been welcomed by both our clients and counsellors, supporting with both psychoeducation and recovery.

Our service continues to be acknowledged and supported by Norfolk and Waveney Integrated Care Board (ICB): Eating Matters was successful in securing contracts with Norfolk and Waveney ICB for the provision of nonstatutory eating disorder services for both adults & children following contracts going to tender in 2023. The contracted funding supports adults and children referred to us by Norfolk and Waveney GP’s, Community Eating Disorder Services and other NHS health professionals, with some scope to support those who self-refer following recommendation from their Health Professional. Funding for the adult contract is secure until April 2028 and for the children’s contract is secure until October 2026.

We are grateful to fundraisers and donors who have raised money for us through JustGiving sponsored events and one-off payments. This funding together with funding from Charitable Trusts, individuals, and charitable activities has allowed Eating Matters to continue to maintain its service.

Eating Matters is a member of the Healthy Young Minds Coalition (previously the Sir Norman Lamb Coalition) for young people; with other VCSE mental health services in the county we continue to work together to develop

Page 6

EATING MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

Achievements and performance (continued)

better access to services.

Future strategy for Eating Matters includes:

Eating matters continues to receive a very low level of complaints with only 4 received and recorded in the year ended March 26. Eating Matters views complaints as an opportunity to learn and improve for the future, as well as a chance to make amends for the person or organisation that has made the complaint.

b. Future Developments

The Trustees and staff remain committed to meeting the demand of people with disordered eating in Norfolk and the Waveney area of Suffolk. People with eating disorders and disordered eating have better recovery rates and a reduced risk of relapse when they receive early intervention in eating disorder services.

Eating Matters will continue to preserve autonomy whilst developing services with partners to provide timely and appropriate support for people in the community. We will continue to adapt to meet the challenges of a growing service through redesign of services and / or delivery; increasing capacity where possible and joint working with other eating disorder and mental health services. The Trustees and management team are committed to working towards developing income to meet the charity objectives and strategic plan with early intervention being at the forefront of our service.

Page 7

EATING MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

Financial review

a. Going concern

Following appropriate enquiries and analysis, the Trustees have reasonable expectation that the charity has adequate 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 statements.

We have guaranteed funding from statutory services to help support adult referrals for the next financial period and U18’s until September 2026. We have an unrestricted fund balance of £200,006 which will help to fund selfreferrals.

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 determined that a designated reserve 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 support for clients from other providers in Norfolk.

General funds of £50,006 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 current situation whereby, as noted overleaf, NHS funding is not secure.

Page 8

EATING MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

c. Principal funding

Eating Matters is extremely grateful to its supporters; acknowledging that charitable funding is increasingly difficult to secure due to rising service demand, shrinking traditional income sources, and soaring operational costs. The Trustees would like to thank the Trusts, individuals and service users who have made donations to the charity or completed a sponsored event, and include the following:

The Nigel Bertram Charitable Trust The Fitton Trust The Kate Walker Trust The Foundation of Joanna Scott Charitable Trust Aquarius Charitable Trust Norfolk Community Foundation – Saracens Norfolk Fund R. C. Snelling Charitable Trust The Pennycress Charitable Trust The Smith & Pinching Charitable Trust The Timothy Coleman Charitable Trust Norwich Consolidated Charities John Risebrow’s Charity The Leigh Trust Anne French Memorial Trust Norfolk Community Foundation – Love Norfolk Fund Brigadier D V & Mrs H R Phelps Charitable Trust The Truelight Trust The Goodman Foundation The Pinching Family Trust Barratt Family Charitable Trust The Charles Littlewood Hill Trust Norwich Freemans Charity Lord Cozens Hardy Trust UEA Ballet Society Eaton Park Community Association UEA Sports Park & Medical Centre

Page 9

EATING MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

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 (United 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 a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Constitution. They are also responsible for safeguarding the assets of the charity and hence 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:

Georgina Harrington Chair

Date: 29 June 2026

Page 10

EATING MATTERS

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2026

Independent examiner's report to the Trustees of Eating Matters ('the charity')

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2026.

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 ('the 2011 Act').

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 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

I understand that this has been done in order for the accounts to 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 matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' 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 11

EATING MATTERS

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

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. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.

Signed: Alice Lynch BSc FCA DChA

Dated: 6 July 2026

MA Partners LLP

Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ

Page 12

EATING MATTERS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026

Note
Income from:
Donations and legacies
2
Charitable activities
3
Investments
4
Total income
Expenditure on:
Raising funds
Charitable activities
5
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2026
£
54,455
156
3,423
58,034
-
100,288
100,288
(42,254)
242,260
(42,254)
200,006		 Restricted
funds
2026
£
47,500
250,550
-
298,050
12,979
292,571
305,550
(7,500)
7,500
(7,500)
-		 Total
funds
2026
£
101,955
250,706
3,423
356,084
12,979
392,859
405,838
(49,754)
249,760
(49,754)
200,006		 Total
funds
2025
£
142,051
246,764
4,126
392,941
11,914
409,083
420,997
(28,056)
277,816
(28,056)
249,760

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

The notes on pages 15 to 25 form part of these financial statements.

Page 13

EATING MATTERS

BALANCE SHEET AS AT 31 MARCH 2026

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
12
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
13
Unrestricted funds
13
Total funds		 15,473
187,414
202,887
(4,020)		 2026
£
1,139
1,139
198,867
200,006
200,006
-
200,006
200,006		 17,124
232,411
249,535
(4,476)		 2025
£
4,701
4,701
245,059
249,760
249,760
7,500
242,260
249,760

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Georgina Harrington Chair

Date: 29 June 2026

The notes on pages 15 to 25 form part of these financial statements.

Page 14

EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) 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 otherwise stated in the relevant accounting 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 expectation that the charity has adequate 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 statements.

1.3 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Income tax 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 party, 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 its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly 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 at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Page 15

EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

1. Accounting policies (continued)

1.5 Tangible fixed assets and depreciation (continued)

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Fixtures and fittings - 25% reducing balance Computer equipment - 25% reducing balance

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 at 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 date 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 date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must 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 at their settlement value with the exception of bank loans which are subsequently measured at 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 to the fund in respect of the year.

Page 16

EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

1. Accounting policies (continued)

1.11 Fund accounting

General funds are unrestricted 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 set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions 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 to the financial statements.

2. Income from donations and legacies

Unrestricted
funds
2026
£
Donations from trusts, individuals and clients
54,455
Total 2025
61,194		 Restricted
funds
2026
£
47,500
80,857		 Total
funds
2026
£
101,955
142,051		 Total
funds
2025
£
142,051

3. Income from charitable activities

Unrestricted
funds
2026
£
NHS income
-
Training income
156
Total 2026
156
Total 2025
281		 Restricted
funds
2026
£
250,550
-
250,550
246,483		 Total
funds
2026
£
250,550
156
250,706
246,764		 Total
funds
2025
£
246,483
281
246,764

Page 17

EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

4. Investment income

Unrestricted
funds
2026
£
Interest
3,423
Total 2025
4,126		 Total
funds
2026
£
3,423
4,126		 Total
funds
2025
£
4,126

5. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2026
£
Charitable activities
100,288
Total 2025
55,172		 Restricted
funds
2026
£
292,571
353,911		 Total
2026
£
392,859
409,083		 Total
2025
£
409,083

6. Analysis of expenditure by activities

Charitable activities
Total 2025		 Activities
undertaken
directly
2026
£
267,162
282,629		 Support
costs
2026
£
125,697
126,454		 Total
funds
2026
£
392,859
409,083		 Total
funds
2025
£
409,083

Page 18

EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

6. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Counsellors
Staff training
Supervision
Volunteer expenses		 Total
funds
2026
£
58,400
199,518
1,076
4,605
3,563
267,162		 Total
funds
2025
£
58,852
212,563
2,501
5,228
3,485
282,629

Analysis of support costs

Staff costs
Depreciation
Premises costs
Professional fees
General office costs
Insurance
Rent and room hire
Sundry expenses
Travel
Governance costs		 Total
funds
2026
£
41,032
3,562
17,598
6,854
9,396
2,367
31,028
984
-
12,876
125,697		 Total
funds
2025
£
41,051
3,463
17,843
5,402
9,496
1,974
32,024
2,116
338
12,747
126,454

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EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

7. Independent examiner's remuneration

2026 2025
£ £
Fees payable to the charity's independent examiner for the independent
examination of the charity's annual accounts 2,220 2,100

8. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
The average number of persons employed by the charity during the year was
Management and administration		 2026
£
105,180
2,127
2,382
109,689
as follows:
2026
No.
4.5		 2025
£
103,819
4,054
2,292
110,165
2025
No.
4.8

No employee received remuneration amounting to more than £60,000 in either year.

The employee benefits received by the charity's key management during the year, including employer's national insurance contributions and employer's pension contributions, amounted to £51,289 (2025 - £51,315) .

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2025 - £NIL) .

During the year ended 31 March 2026, expenses for training totalling £ 50 were reimbursed directly to 2 Trustees (2025 - £100 ).

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EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

10. Tangible fixed assets

Cost or valuation
At 1 April 2025
At 31 March 2026
Depreciation
At 1 April 2025
Charge for the year
At 31 March 2026
Net book value
At 31 March 2026
At 31 March 2025		 Fixtures and
fittings
£
8,585
8,585
5,437
2,146
7,583
1,002
3,148		 Computer
equipment
£
5,663
5,663
4,110
1,416
5,526
137
1,553		 Total
£
14,248
14,248
9,547
3,562
13,109
1,139
4,701

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EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

11. Debtors

Due within one year
Other debtors
Prepayments and accrued income		 2026
£
10,200
5,273
15,473		 2025
£
9,200
7,924
17,124

12. Creditors: Amounts falling due within one year

Trade creditors
Accruals and deferred income		 2026
£
326
3,694
4,020		 2025
£
182
4,294
4,476

Page 22

EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

13. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Contingency fund
General funds
General funds
Total Unrestricted funds
Restricted funds
Services to Adults - NHS
Services to Young People
Dietitian services
Face to face counselling in South Norfolk
Counselling for disordered eating
Total of funds		 Balance at 1
April 2025
£
150,000
92,260
242,260
-
6,000
1,500
-
-
7,500
249,760		 Income
£
-
58,034
58,034
156,098
120,952
1,000
5,000
15,000
298,050
356,084		 Expenditure
£
-
(100,288)
(100,288)
(156,098)
(126,952)
(2,500)
(5,000)
(15,000)
(305,550)
(405,838)		 Balance at
31 March
2026
£
150,000
50,006
200,006
-
-
-
-
-
-
200,006

Page 23

EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

13. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
Contingency fund
General funds
General funds
Total Unrestricted funds
Restricted funds
Services to Adults - NHS
Services to Young People
Dietitian services
Face to face counselling in South Norfolk
Total of funds		 Balance at
1 April 2024
£
150,000
81,831
231,831
-
43,160
1,500
1,325
45,985
277,816		 Income
£
-
65,601
65,601
153,564
170,669
2,000
1,107
327,340
392,941		 Expenditure
£
-
(55,172)
(55,172)
(153,564)
(207,829)
(2,000)
(2,432)
(365,825)
(420,997)		 Balance at
31 March
2025
£
150,000
92,260
242,260
-
6,000
1,500
-
7,500
249,760

Page 24

EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

14. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2026
£
Tangible fixed assets
1,139
Current assets
202,887
Creditors due within one year
(4,020)
Total
200,006		 Total
funds
2026
£
1,139
202,887
(4,020)
200,006

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2025
£
4,701
237,559
-
242,260		 Restricted
funds
2025
£
-
11,976
(4,476)
7,500		 Total
funds
2025
£
4,701
249,535
(4,476)
249,760

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 to £2,382 (2025 - £2,292) . Contributions of £464 (2025 - £440) were payable to the fund at the balance sheet date and are included in creditors.

16. Related party transactions

The charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the charity at 31 March 2026.

Page 25