## **Overeaters Anonymous Region 9 CIO**
Charitable Incorporated Organisation Registered Charity No. 1202723
## Annual Report and Financial Statements
For the period from registration 14 April 2024 to 13 April 2025
Page 1
**Overeaters Anonymous Region 9 CIO**
## Contents
For the period from registration 14 April 2024 to 13 April 2025
||**Page**|
|---|---|
|**Contents**|2|
|**Trustees’ Annual Report**|3–5|
|**Independent Examiner’s Report**|6|
|**Statement of Financial Activities**|7|
|**Balance Sheet**|8|
|**Notes to the Financial Statements**|9–12|
Page 2
**Overeaters Anonymous Region 9 CIO** Charitable Incorporated Organisation
Reg No: 1202723
Reg Address: B D B PITMANS LLP 1 Bartholomew Close, London, EC1A 7BL
## **Annual Report**
2024 – 2025
Presented on behalf of the Board of Trustees (Imelda MacDougall and Natasha Patel) by Rev Alexandra Wilson, Chair of Trustees
## **About OAR9 CIO**
This is the second year that this new CIO is reporting to the Charities Commission and submitting accounts. Here is some background; Overeaters Anonymous is a global 12 Step recovery fellowship for people who suffer from food addiction and all forms of eating disorders. The administration of the fellowship is distributed to autonomous bodies depending on geography and / or shared characteristics. All of these administrative bodies adhere by a moral code set out in the 12 Traditions of the fellowship which ensures consistency of operations and good relations between these different bodies. Region 9 is a very large administrative body that covers operations in Africa, Europe, Middle East and Western Asia.
The language of business for OA Region 9 is English and the banking is in the United Kingdom.
The governance of the Region is undertaken entirely by volunteer members of Overeaters Anonymous, which meets twice annually at a Region Assembly. There is a democratic system of representation of all the smaller service bodies that make up the Region and these members vote for the Region Board which oversee the governance and operations of the Region between Assemblies. The activities of the Region are entirely funded through the voluntary contributions of its own members and with grants made by the World Service Office, based in the USA.
The OA Region 9 CIO has been established in order to provide due diligent administration of the bank account for the Region. The CIO itself is solely concerned with the administration of the funds and does not engage with any of the activities of the Region itself. The Trustees for the CIO are appointed by the Board of the Region to manage the finances on their behalf and the relationship between the Region Board and the CIO is set out in Policy. The CIO oversees the running of the business bank account that is held with NatWest and also PayPal. Essentially the CIO makes grants to service bodies and members of OA Region 9 to enable these individuals and groups to “carry the message” of recovery, undertake the necessary work and service of the organisation for the purpose of:
## **“Advancement of Health and the Saving of Lives”**
## **Structure and Management**
OA Region 9 is the appointing body and appoints trusted servants of the fellowship to be Trustees of the Charitable Incorporated Organisation.
Imelda MacDougall and Alexandra Wilson remain on the Board of Trustees this financial year and we replaced our Jonathan Brinsden, lawyer at BDB Pitmans LLP, with Natasha Patel as our third trustee.
In order to avoid conflicts of interest only one member of the board of trustees for the CIO may also serve on the Region 9 board and that person is Natasha Patel.
The expenditure for the year is approved at the Autumn Assembly of OA Region 9 by the membership body in the Budget. This Budget is submitted to the trustees of the CIO in the form of a submission to make grants and payments. The trustees of the CIO adhere to the approved budget and cannot make decisions themselves to make payments that are not listed on the budget. Expenditure is instigated on a weekly basis by the Treasurer of the Region with the Region Board’s approval; the Treasurer sends a request to the trustees of the CIO who check the expenditure is in alignment with the pre-approved budget and execute the transaction accordingly.
The trustees of the CIO work together with the Region Board to ensure accurate record maintenance and transparency of financial transactions.
## **Activities and Objectives in the Year**
The biggest expenditures for this year include grant making for Representatives to attend the Annual Region Assembly, funding for delegates to attend the World Service Business Conference and the expenses of the Region Board to attend Annual Assembly. Additionally major expenses included the cost of the lawyers in the establishment of this CIO and also a radical redesign and relaunch of the OA Region 9 website www.oaregion9.org
_See Financial Summary tables attached_
## **Achievements and Performance (Include report on Public Benefit)**
Although the public benefit of a 12 Step recovery fellowship is hard to measure due to the need to protect the anonymity of the membership at large, its value cannot be overstated. Anyone in world who suffers from eating disorders, food addiction, can find recovery if they want it and the work of the Region to ensure that Overeaters Anonymous literature and resources are available in multiple languages and are culturally appropriate is an incredible achievement.
The important thing is to not confuse the OA Region 9 CIO with the activities of the Region at large. The CIO exists to administer the bank account and to provide due diligence to the Charities Commission to ensure that our banking procedures are within UK law, as the bank
account is held with a UK bank. So the achievements of the CIO alone is limited to making the financial transactions possible for the Region at large to most effectively do its work.
## **Financial Review (Incl debts and details of Reserves Policy)**
_See Financial Summary attached_
_(The reserve policy for OA Region 9 is to keep a prudent reserve of one years running expenses)_
## **Moving Forwards**
This year we will be recruiting new trustees to replace at least Imelda MacDougall if not also Alexandra Wilson. The policy manual is reviewed and in place, with additional work required in liaison with OA Region 9 as a whole to ensure compatibility with their Policies and Procedures while retaining the essential neutrality of the CIO work. Policy review and development is being undertaken by Alexandra Wilson at the moment. Natasha Patel continues to act as liaison between Region 9 and the CIO and also with our accountant.
## **Overeaters Anonymous Region 9 CIO**
## INDEPENDENT EXAMINER’S REPORT
## **Independent examiner’s report to the trustees of Overeaters Anonymous Region 9 CIO, Charity no: 1202723**
## **Responsibilities and basis of report**
I report on the financial statements of the above charity for the period from registration 14 April 2024 to 13 April 2025, which comprise the statement of Financial Activities, the Balance Sheet and the related notes.
The charity’s trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (‘the Act’).
It is my responsibility to examine the accounts under section 145 of the Charities Act, follow the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act, and state whether particular matters have come to my attention.
## **Independent examiner’s statement**
- (1) In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts do not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Report) Regulation 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of independent examination.
- (2) 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.
## **Chaweevan Williams FCCA**
**Date:** 17[th] February 2026
Chartered Certified Accountant Verdant Accountants Ltd 20-22 Wenlock Road, London N1 7GU
Page 6
## **Overeaters Anonymous Region 9 CIO** STATEMENT OF FINANCIAL ACTIVITIES (incl Income & Expenditure Account)
For the period from registration 14 April 2024 to 13 April 2025
|**Notes**
**Income from:**
_Income resources from generated funds:_
Voluntary income Donations and Fundraising
Investment income Bank Interest
_Income resources from charitable activities:_
Service Bodies
For WSO from SB’s
R9 Assembly
Other
1
**Expenditure on:**
Charitable activities
Governance costs
**Total expenditure**
1 & 2
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
6
**Total income**
**Net income /(expenditure) resources**|**Unrestricted**
**Funds**
**Year ended**
**13 Apr 2025**
**£**
**411**
**0**
**28,209**
**5,424**
**2,647**
**0**
**36,691**
**40,643**
**3,966**
**44,609**
**(7,918)**
**102,546**
**94,628**|**Unrestricted**
**Funds**
**Year ended**
13 Apr 2024
**£**|
|---|---|---|
|||692
0
23,120
7,511
3,674
587|
|||35,584|
|||**32,853**
**4,974**|
|||37,827|
|||(2,243)
104,789|
|||102,546|
There were no other recognised gains or losses other than those stated above.
All of the activities of the charity are classed as continuing.
All funds are Unrestricted.
Notes 1-7 from part of these accounts.
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## **Overeaters Anonymous Region 9 CIO** BALANCE SHEET
As at 13 April 2025
|**Notes**
**Fixed assets**
Tangible assets
3
**Current Assets**
Debtors & payment in advance
4
Stock of literature
Bank accounts & cash
**Creditors: Amounts falling due within one year**
Creditors & Accruals
5
**Net current assets**
**Net assets**
**Represented by Funds of the Charity**
Unrestricted funds:
6
**Total funds**|**2025**
**£**
**£**
**0**
**0**
**0**
**96,098**
**96,098**
**(1,470)**
**94,628**
**94,628**
**94,628**
**94,628**|**2024**|**2024**|
|---|---|---|---|
||**£**
**0**
**0**
**96,098**
**96,098**
**(1,470)**|£
0
0
103,986
103,986
(1,440)|£|
||||0
102,546|
||||102,546|
||||102,546|
||||102,546|
The financial statements were approved by the Trustees on 12 February 2025 and signed on their behalf by:
Imelda MacDougall Trustee
Natasha Patel Trustee
Notes 1-7 form part of these financial statements.
Page 8
**Overeaters Anonymous Region 9 CIO** NOTES TO THE ACCOUNTS For the period from registration 14 April 2024 to 13 April 2025
## **1 Accounting policies**
## **a) General information and basis of preparation**
The Overeater Anonymous Region 9 is a .Charitable Incorporated Organisation (CIO).
The accounts have been prepared under the historic cost convention, in accordance with applicable accounting standards and follow the 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). The following are the accounting policies which have been applied in dealing with material items:-
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of The Charity.
The significant accounting policies applied in preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
## **b) Funds**
Unrestricted funds 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.
The charity has no restricted funds in this period.
## **c) Income recognition**
All incoming resources are recognised and included in the Statement of Financial Activities (SoFA) when The Charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
Investment income (bank interest) is included when received.
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**Overeaters Anonymous Region 9 CIO** NOTES TO THE ACCOUNTS (continued) For the period from registration 14 April 2024 to 13 April 2025
## **1 Accounting policies (continued)**
## **d) Expenditure recognition**
All expenditure is accounted for on an accruals basis, and includes VAT which cannot be recovered. All costs are allocated between the expenditure categories of the SOFA. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
## **Costs allocation**
Charitable activities expenditure includes those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs include the costs of independent examination and preparing the statutory accounts and the cost of any legal advice to Trustees on governance or constitution matters.
The analysis of these costs is included in note 2.
## **e) Tangible fixed assets**
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided on all tangible assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:
Computer and electronic equipment 25% straight line
## **f) Debtors and creditors receivable / payable within one year**
## **g) Taxation**
The Charity is an exempt from corporation tax on its charitable activities.
## **h) Going Concern**
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements and the budgeted income and expenditure is considered sufficient for the charity to be able to continue as a going concern.
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**Overeaters Anonymous Region 9 CIO** NOTES TO THE ACCOUNTS (continued)
For the period from registration 14 April 2024 to 13 April 2025
## **2 Total expenditure**
|**Total expenditure**|||||
|---|---|---|---|---|
|**Charitable activities:**
Chair Travel Exp’s for RCC Meeting & WSBC
R9 Assembly Board, Com chairs Travel/ Accom
Region 9 Assembly - Parliamentarian
Assembly Room
Region 9 Assembly Rep Assistance
Region 9 Delegate to WSBC
Region 9 SB/IG Delegate Assistance WSBC
Region 9 Assembly Committee Chairs
Technology
Website
Bank Charges
Legal advice/Professional services
Translations/Projects/PIPO/Committees
Misc
Foreign Exchange (gain) / loss
**Governance costs**
Accounts Preparation & Review
Legal advice/Professional services
**R9 Total Expenditure**
Contributions to WSO
Contributions to WSO-R9 Service Bodies
**TOTAL EXPENDITURE**|**Charitable **
**activities**
**£**
3,103
3,094
1,783
4,940
3,229
2,403
8,274
1,302
1,527
0
253
0
0
50
0
29,958
5,000
5,685
40,643|**Governance**
**costs**
**£**
1,470
2,496
3,966
3,966|**Year Ended**
**13 Apr 2025**
**Total**
**£**
**3,103**
**3,094**
**1,783**
**4,940**
**3,229**
**2,403**
**8,274**
**1,302**
**1,527**
**0**
**253**
**0**
**0**
**50**
**0**
**1,470**
**2,496**
**33,924**
**5,000**
**5,685**
**44,609**|Year Ended
13 Apr 2024
Total
£|
|||||1,486
4,428
695
0
0
0
1,040
7,518
1,410
5,807
295
0
2,034
604
7
1,440
3,534|
|||||**30,298**|
|||||**3,000**
**4,529**|
|||||**37,827**|
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## **Overeaters Anonymous Region 9 CIO** NOTES TO THE ACCOUNTS (continued)
For the period from registration 14 April 2024 to 13 April 2025
|**3 Tangible fixed assets**
**Cost**
Cost b/fwd
Additions
Cost c/fwd
**Depreciation**
Depreciation b/fwd
Charge for the year
Depreciation c/fwd
**Net book value**
At end of period ( 2024 year)
At start of period ( 2023 year)
**4**
**Debtors & payment in advance**
Debtors & Prepayment
**5**
**Creditors: amounts falling due within one year**
Trade creditors
Other creditors
Accrual
**6**
**Movement of funds**
Unrestricted fund at start of the period
Net income/(loss) 2025
**Unrestricted fund at year end**|**Computer and**
**electronic**
**Equipment**
**0**
**0**
**0**
**0**
**0**
**0**
**0**|**Year Ended**
**13 Apr 2025**
**Total**
**£**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**Year Ended**
**13 Apr 2025**
**£**
**0**
**0**
**Year Ended**
**13 Apr 2025**
**£**
**0**
**0**
**1,470**
**1,470**
**Year Ended**
**13 Apr 2025**
**£**
**102,546**
**(7,918)**
**94,628**|Year Ended
**13 Apr 2024**
Total
£|
|---|---|---|---|
||||0
0|
||||0|
||||0
0|
||||0|
||||0|
||||0|
||||Year Ended
13 Apr 2024
£|
||||0|
||||0|
||||Year Ended
13 Apr 2024
£|
||||0
0
1,440|
||||1,440|
||||Year Ended
13 Apr 2024
£|
||||104,789
(2,243)|
||||102,546|
## **7 Transactions with trustees and related parties**
No remuneration was paid to the Trustees or any related party.
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