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2025-10-31-accounts

REGISTERED CHARITY NUMBER: 1205834

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

The Feeding Trust

MHR Consultancy Limited Ferneberga House Alexandra Road Farnborough Hampshire GU14 6DQ

The Feeding Trust

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 October 2025

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Statement of Financial Position 7
Notes to the Financial Statements 8 to 11
Detailed Statement of Financial Activities 12 to 13

The Feeding Trust

REPORT OF THE TRUSTEES

for the Year Ended 31 October 2025

The trustees present their report with the financial statements of the charity for the year ended 31 October 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objects are for the public benefit: a) the relief of sickness and preservation of health; and

b) the relief of need;

of children and young people in the United Kingdom who experience significant feeding difficulties due to mental or physical illness, disability, learning disability or learning difficulties, and their families and carers.

During the year, the charity continued to deliver specialist support for children and young people with complex feeding difficulties, while also beginning a strategic transition to broaden its impact. This transition reflects a growing recognition that feeding development is fundamental to children's health, development and social inclusion, and that earlier, more accessible support is needed across health, education and community settings.

Significant activities

The charity's work continues to be delivered across four key areas:

  1. Clinical Services (Feeding Clinic) - Providing specialist multidisciplinary assessment and intervention for children with significant feeding difficulties.

  2. Education & Training - Delivering training to parents, schools and health professionals, including the development of the Eating as Learning (EaL) Framework.

  3. Research - Contributing to the national evidence base through partnerships with academic institutions.

  4. Advocacy and Awareness - Raising awareness of feeding difficulties and supporting families to access appropriate services.

Alongside these activities, the Trustees have approved a strategic shift towards a new operating model. The charity is transitioning from a primarily clinic-based service to a Foundation for Feeding Education & Development, focused on building national understanding, workforce capability and early support.

Public benefit

The Trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to public benefit guidance.

The charity provides public benefit by:

" Supporting children with feeding difficulties to improve nutrition, health and participation

" Reducing family stress and isolation

" Enabling access to NHS, education and social care services

" Increasing professional understanding and early identification

This work directly contributes to the relief of sickness, preservation of health and reduction of need for children and families.

Chair's Statement

This year has been one of both reflection and progress for The Feeding Trust. As a parent of a child who experienced significant feeding challenges, I know first-hand how complex and isolating this journey can be. Feeding difficulties are often misunderstood, leaving families without the support they need and children unable to fully participate in everyday life. For many, the challenge is not simply about food, but about development, health and social inclusion.

Over the past year, the charity has continued to deliver high-quality support to children and families through its clinical and educational work. The outcomes achieved - improvements in feeding skills, nutrition and family wellbeing, are a testament to the dedication of our team and the effectiveness of our approach.

At the same time, Trustees have taken the opportunity to reflect on how we can create greater impact. We have seen that while specialist services are essential, they reach only a small proportion of those who need support. Many children, particularly those with special educational needs and disabilities, are not recognised early and do not receive help until difficulties become more severe. In response, we are beginning a transition towards a new model as the Foundation for Feeding Education & Development. This will enable us to focus on early recognition, education, and system-wide change, so that more children can be supported before challenges escalate.

We remain firmly committed to our charitable purpose: improving the health and wellbeing of children with feeding difficulties and supporting their families. This next phase represents an important step in extending that impact.

On behalf of the Board, I would like to thank our staff, partners, funders and, most importantly, the families who place their trust in us.

Page 1

The Feeding Trust

REPORT OF THE TRUSTEES

for the Year Ended 31 October 2025

ACHIEVEMENTS AND PERFORMANCE

Achievements and Performance

During the year, the charity delivered strong outcomes across clinical services, education and wider system engagement. Clinical Outcomes

The Feeding Clinic supported a cohort of children with complex feeding needs, achieving:

" 100% of children demonstrating measurable improvement in feeding skills and development.

" 100% of children improving nutritional intake, including significant increases across all food groups, including fruits, vegetables and proteins. " Early intervention contributing to reduced risk of malnutrition and associated health complications Family Wellbeing

" 95% of parents reported reduced stress and isolation

" 95% reported increased confidence at mealtimes

Access to Wider Support

" 38% of families used charity assessment reports to support access to NHS or local authority funded services The charity continues to play a critical role in enabling families to navigate complex systems and secure appropriate support.

Education, Training and Community Reach

" 900 education professionals trained

" 100 health professionals trained

" 600 parents supported through training, webinars and advice

This represents a significant increase in community-level impact and early identification.

Research and Knowledge Sharing

" Ongoing research collaboration with the University of Birmingham and University College London

" Research article published in a peer-reviewed journal (JPGN)

" Leading a national Communities of Practice This work supports the development of an evidence base for feeding difficulties in the UK.

Sustainability and Growth

The charity successfully diversified its income through grants and partnerships, securing funding from: " The National Lottery

" Birmingham Food Legends and Five Ways to Wellbeing " Tesco Stronger Starts " Garfield Weston Foundation " Baily Thomas Trust " Brian Murtagh Charitable Trust " Hospital Saturday Fund " The Headley Foundation

Strategic Development

During the year, Trustees undertook a review of the charity's long-term impact and sustainability. This identified a significant unmet need:

Feeding development is a fundamental part of early childhood, yet it remains poorly understood and inconsistently supported across health, education and community systems. Current provision is largely reactive, with services often accessed only once difficulties have become severe. As a result, many children, particularly those with special educational needs and disabilities (SEND), are unable to access or benefit from mainstream food, education and social opportunities.

These challenges can lead to long-term impacts on physical and mental health, educational and social inclusion, as well as avoidable escalation in health, education and social care systems. The Trustees recognise that addressing this gap requires a shift from specialist, clinic-based intervention alone, towards a broader focus on early recognition, education and system-wide capability. This forms the basis of the charity's strategic transition to a new model as the Foundation for Food Education & Development, with a focus on:

  1. Education and Training: Delivering our Eating as Learning (EaL) Framework and Curriculum - an inclusive approach to teaching feeding skills through practical food education - to staff in schools and early years settings to support children's feeding skills through practical food education.

  2. Advocacy and Awareness: Shifting public understanding and policy to recognise feeding development as essential for food access, ensuring SEND children are not overlooked.

  3. Research: Building the UK evidence base, focusing on lived experience and real-world practice to inform better policy and investment.

  4. Equity and Access: Developing a strong digital platform providing guidance, resources and signposting to 'Experts at Hand' - certified EaL Practitioners and Volunteer Ambassadors - in communities across the UK

Direct clinical services will be phased out, with a new signposting service to Certified EaL Practitioners and educational settings. The Trustees believe this strategic shift will enable the charity to reach more children and families, reduce inequalities, and deliver greater long-term public benefit.

FINANCIAL REVIEW

Financial position

The Feeding Trust ensures robust financial oversight through the preparation and review of quarterly management accounts. These accounts are prepared by a qualified accountant, reviewed by the Treasurer, and shared with the Board at quarterly meetings. This process ensures transparency and accountability

Page 2

The Feeding Trust

REPORT OF THE TRUSTEES

for the Year Ended 31 October 2025

FINANCIAL REVIEW

Reserves policy

The charity maintains reserves equivalent to three months of operating costs, amounting to £30,000. This policy ensures that the charity can continue its work in the event of unexpected financial challenges.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Charity constitution

The Feeding Trust is a Charitable Incorporated Organisation (CIO). A CIO is a legal structure specifically designed for charities in the UK, combining the benefits of incorporation (such as limited liability for trustees) with the simplicity of being regulated solely by the Charity Commission. This structure provides a clear framework for governance, management, and accountability.

Recruitment and appointment of new trustees

The Feeding Trust recruits trustees through an open and transparent process to ensure diversity and the inclusion of individuals with the necessary skills and experience. Potential trustees are identified through community networks, professional networks, and advertisements. Candidates are interviewed, and their suitability is assessed based on the charity's needs.

Organisational structure

The Feeding Trust is governed by its Board of Trustees, who are responsible for providing strategic oversight and ensuring compliance with legal and regulatory requirements. The charity uses the Charities Excellence Framework to monitor and improve its operations. Key areas reviewed include:

The Board has appointed Natalie Raven Morris as the Chief Executive Officer (CEO). The CEO's responsibilities include:

Related parties

During the prior year, Hannah Daws, a trustee, was paid as an associate nutritionist for a period of 8 months. This was considered "essential" for the Charity due to short term maternity cover and issues with recruiting staff

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1205834

Principal address

17 The Square Alvechurch Birmingham B48 7LA

Trustees

Miss H Daw Dr R Horniblow Dr H Grindulis Dr B Bujtor (appointed 10.10.25)

Page 3

The Feeding Trust

REPORT OF THE TRUSTEES for the Year Ended 31 October 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Mark B Blackwell ACMA MHR Consultancy Limited Ferneberga House Alexandra Road Farnborough Hampshire GU14 6DQ 01/05/2026 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

...................................................................................... Miss H Daw - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE FEEDING TRUST

Independent examiner's report to the trustees of The Feeding Trust

I report to the charity trustees on my examination of the accounts of The Feeding Trust (the Trust) for the year ended 31 October 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no material 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 Trust as required by Section 130 of the 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.

Mark B Blackwell ACMA The Chartered Institute of Management Accountants

MHR Consultancy Limited Ferneberga House Alexandra Road Farnborough Hampshire GU14 6DQ

Date: 6th May 2026.

Page 5

The Feeding Trust

STATEMENT OF FINANCIAL ACTIVITIES

for the Year Ended 31 October 2025

Period
21.11.23
Year Ended to
31.10.25 31.10.24
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 3,791 - 3,791 2,266
Charitable activities
Charitiable Objectives 206,754 38,617 245,371 144,967
Other trading activities 2 26,112 - 26,112 6,695
Total 236,657 38,617 275,274 153,928
EXPENDITURE ON
Raising funds 22,663 - 22,663 9,798
Charitable activities
Charitiable Objectives 131,229 6,125 137,354 153,163
Total 153,892 6,125 160,017 162,961
NET INCOME/(EXPENDITURE) 82,765 32,492 115,257 (9,033)
RECONCILIATION OF FUNDS
Total funds brought forward (49,817) - (49,817) (40,784)
TOTAL FUNDS CARRIED FORWARD 32,948 32,492 65,440 (49,817)

The notes form part of these financial statements

Page 6

The Feeding Trust

STATEMENT OF FINANCIAL POSITION

31 October 2025

31.10.25 31.10.24
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
FIXED ASSETS
Intangible assets 6 52,500 - 52,500 -
CURRENT ASSETS
Debtors 7 7,121 - 7,121 5,045
Cash at bank 28,700 32,492 61,192 38,566
35,821 32,492 68,313 43,611
CREDITORS
Amounts falling due within one year 8 (55,373) - (55,373) (93,428)
NET CURRENT ASSETS/(LIABILITIES) (19,552) 32,492 12,940 (49,817)
TOTAL ASSETS LESS CURRENT LIABILITIES 32,948 32,492 65,440 (49,817)
NET ASSETS/(LIABILITIES) 32,948 32,492 65,440 (49,817)
FUNDS 10
Unrestricted funds 32,948 (49,817)
Restricted funds 32,492 -
TOTAL FUNDS 65,440 (49,817)

01/05/2026

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. H Daw - Trustee ............................................. H Grindulis - Trustee

The notes form part of these financial statements

Page 7

The Feeding Trust

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 October 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

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

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.

OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
Period
21.11.23
Year Ended to
31.10.25 31.10.24
£ £
Training & Other Income 26,112 6,695

3.

TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 October 2025 nor for the period ended 31 October 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 October 2025 nor for the period ended 31 October 2024.

4. STAFF COSTS

The average monthly number of employees during the year was as follows:

Period
21.11.23
Year Ended to
31.10.25 31.10.24
Medical Advisors 8 6
Administration 1 1
9 7

No employees received emoluments in excess of £60,000.

continued...

Page 8

The Feeding Trust

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 October 2025

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

6.

7.

Unrestricted Restricted Restricted Total
fund funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2,266 - 2,266
Charitable activities
Charitiable Objectives 144,967 - 144,967
Other trading activities 6,695 - 6,695
Total 153,928 - 153,928
EXPENDITURE ON
Raising funds 9,798 - 9,798
Charitable activities
Charitiable Objectives 153,163 - 153,163
Total 162,961 - 162,961
NET INCOME/(EXPENDITURE) (9,033) - (9,033)
RECONCILIATION OF FUNDS
Total funds brought forward (40,784) - (40,784)
TOTAL FUNDS CARRIED FORWARD (49,817) - (49,817)
INTANGIBLE FIXED ASSETS
Patents
and
licences
£
COST
Additions 52,500
NET BOOK VALUE
At 31 October 2025 52,500
At 31 October 2024 -
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.25 31.10.24
£ £
Trade debtors 4,571 1,540
Other debtors - 583
Prepayments 2,550 2,922
7,121 5,045

continued...

Page 9

The Feeding Trust

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 October 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Bounce Back and other Loans (see note 9)
Trade creditors
Social security and other taxes
Other creditors
Deferred Income
Accrued expenses
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bounce Back and other Loans
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
BCC - Five Ways to Wellbeing
Birmingham City Council
Tesco - Groundworks
National Lottery
Screwfix Foundation
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
BCC - Five Ways to Wellbeing
Birmingham City Council
Tesco - Groundworks
National Lottery
Screwfix Foundation
TOTAL FUNDS
31.10.25
31.10.24
£
£
-
9,624
1,322
2,485
887
-
618
-
51,432
80,289
1,114
1,030
55,373
93,428
31.10.25
31.10.24
£
£
-
9,624
Net
At
movement
At
1.11.24
in funds
31.10.25
£
£
£
(49,817)
82,765
32,948
-
2,000
2,000
-
1,500
1,500
-
5,625
5,625
-
18,367
18,367
-
5,000
5,000
-
32,492
32,492
(49,817)
115,257
65,440
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
236,657
(153,892)
82,765
2,500
(500)
2,000
5,000
(3,500)
1,500
7,750
(2,125)
5,625
18,367
-
18,367
5,000
-
5,000
38,617
(6,125)
32,492
275,274
(160,017)
115,257
31.10.25
31.10.24
£
£
-
9,624
1,322
2,485
887
-
618
-
51,432
80,289
1,114
1,030
55,373
93,428
31.10.25
31.10.24
£
£
-
9,624
Net
At
movement
At
1.11.24
in funds
31.10.25
£
£
£
(49,817)
82,765
32,948
-
2,000
2,000
-
1,500
1,500
-
5,625
5,625
-
18,367
18,367
-
5,000
5,000
-
32,492
32,492
(49,817)
115,257
65,440
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
236,657
(153,892)
82,765
2,500
(500)
2,000
5,000
(3,500)
1,500
7,750
(2,125)
5,625
18,367
-
18,367
5,000
-
5,000
38,617
(6,125)
32,492
275,274
(160,017)
115,257
32,492
115,257

9. LOANS

10.

continued...

Page 10

The Feeding Trust

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 October 2025

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Net
At
movement
At
21.11.23
in funds
31.10.24
£
£
£
(40,784)
(9,033)
(49,817)
(40,784)
(9,033)
(49,817)
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
153,928
(162,961)
(9,033)
153,928
(162,961)
(9,033)

Birmingham City Council

Development and delivery of Eating as Learning Curriculum and training to 4 specified schools within Birmingham.

BCC - 5 Ways to Wellbeing

Development and delivery of Eating as Learning Curriculum mentoring to 4 schools as specified within Birmingham City Council grant.

Tesco - Groundworks

Development and delivery of Eating as Learning Curriculum and training to schools awarded with Stronger Starts grants.

National Lottery

Funding to employ part time community engagement officer on fixed term 12 month contract.

Screwfix

Funding for energy efficient building and insulations works to clinic.

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 October 2025.

Page 11

The Feeding Trust

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

for the Year Ended 31 October 2025

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 October 2025
Period
21.11.2 3
Year Ended to
31.10.25 31.10.24
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 3,791 2,266
Other trading activities
Training & Other Income 26,112 6,695
Charitable activities
Grants 113,617 50,400
Commissioned Income 75,939 58,352
Private Income 55,815 36,215
245,371 144,967
Total incoming resources 275,274 153,928
EXPENDITURE
Raising donations and legacies
Fundraising Costs 19,410 4,920
Website, Promotion & Marketing 3,253 4,878
22,663 9,798
Charitable activities
Wages 91,752 109,916
Social security 2,994 -
Pensions 2,936 1,596
Rates and water 209 367
Insurance 1,108 394
Light and heat 1,604 3,553
Telephone 753 1,006
Office Supplies 1,890 1,535
Sundries 2,114 215
Rent 10,885 10,200
Computer and related costs 1,466 1,308
Cleaning Costs 1,144 792
Administration Support 7,756 5,497
Repairs & Renewals 45 484
Accountancy Fees (non IE) 1,194 3,202
Professional Subcontractors 1,640 6,158
Therapy Equipment 1,609 895
Staff Training 1,640 355
Subscriptions 77 2,319
Legal Expenses - 431
Bad Debts - 740
Travel 2,764 1,150
135,580 152,113
Support costs
Finance
Bank charges 1,054 330

This page does not form part of the statutory financial statements

Page 12

The Feeding Trust

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

for the Year Ended 31 October 2025

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 October 2025
Period
21.11.2 3
Year Ended to
31.10.25 31.10.24
£ £
Finance
Governance costs
Independent Examination 720 720
Total resources expended 160,017 162,961
Net income/(expenditure) 115,257 (9,033)

This page does not form part of the statutory financial statements

Page 13