Connecting people, food and science, for better nutrition and healthier lives
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British Nutrition Foundation **Annual Review 2022-23**
**Annual Review 2022-23** British Nutrition Foundation **3**
**Welcome** from Professor John Mathers
I am again delighted to present our Annual Report as Chair of the Board of Trustees. I thank my fellow Trustees for their continued support and commitment to the British Nutrition Foundation and I thank our Chief Executive, Elaine Hindal and her team for their excellent work during this year. My appreciation is particularly heartfelt, given the ongoing pressure on access to good nutrition in the UK. Last year I noted the beginning of a cost-of-living crisis that has accelerated beyond all expectations and pushed more people into food poverty. In this context the team have redoubled their efforts to provide clear, practical, evidence-based information and advice that challenges the increasing volume of misinformation in this space, and supports the more vulnerable in our society.
The past twelve months have highlighted the fragile nature of our food system and emphasised the central importance of food for the economy and for our health and wellbeing. Be it global interconnectivity shocks from the conflict in Ukraine or the impact of climate change, it is becoming increasingly apparent that we cannot take for granted that we will all continue to enjoy unlimited access to nutritious food. As a nutrition charity, we are keen to amplify our impact, by working with partner organisations, and playing an increased role in addressing this growing crisis. Consistent with this priority, our Annual Conference programme this year will focus on _A fragile food system and increasing inequality. Emerging policy, practice & plans to address an existential threat._
The British Nutrition Foundation is proud of our convening power within policy, academia and industry, and we are using this power to achieve the objectives of our new strategy (details later in this report). We are delighted to continue showcasing the importance of healthy, sustainable diets through our flagship event, Healthy Eating Week. In 2022, we saw 6,428 registrations for the event, representing participation from 1.8 million people. I am pleased to share that our Healthy Eating Week resources were downloaded over 100,000 times.
I also had the privilege of attending an inspiring British Nutrition Foundation education conference in Edinburgh with an excellent panel of committed and ambitious speakers. The wonderful turnout of teachers on a Saturday morning in January was a testament to the importance of British Nutrition Foundation’s education work and brought home to me how this area of our work is helping to address major societal issues. This was not just emphasising the central importance of food for health but also contributing to training and career development, raising the bar for education, skills, innovation and entrepreneurship and, very importantly, tackling head-on problems that are rooted deep in poverty and inequality.
## **Professor John Mathers**
Chair, Board of Trustees
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British Nutrition Foundation **Annual Review 2022-23**
## **Welcome** from Elaine Hindal
It is perhaps unsurprising but nonetheless disappointing, that this year my introductory remarks remain focused on the fragile availability of food and good nutrition in communities across this country. The intensifying cost-ofliving crisis, in combination with conflict, environmental pressures, and political instability has directly impacted shopping baskets and the quality and quantity of food purchased and consumed in the UK. One of our recent surveys assessing the impact of the cost-of-living crisis on food choices highlighted that almost a third of Britons are concerned about not getting enough nutrients in their diet.
However, having been in role now for a full financial year, I am confident we are building the resources and approach needed to support citizens and stakeholders with the evidencebased information required to navigate this crisis.
Specifically, we are providing information, advice and guidance rooted in the best available science. Increasingly we find through research that diet and nutrition trends gather momentum via compelling social media content. Unfortunately, it is often the case that misinformation available online can cause confusion and encourage unhealthy behaviours. Therefore, we are focused on developing and deploying tools that strengthen our digital and communications capability. Together with our strong science expertise, this will equip us to amplify evidence-based and practical nutritional information.
Despite the continued pressures on the food environment, 2023 has brought significant highlights at the Foundation, and I was particularly pleased with the work done by our Science and Communications teams in relation to our position statement on ultra-processed foods (UPF). UPF, which have become a high profile and controversial aspect of nutrition and diet, regularly hit
the headlines in the UK this year. Leveraging our strength in nutrition science, we produced a balanced, progressive position statement and used it to provide practical information and advice to help the public navigate this complex issue. Through our strengthened Communications team we amplified our position statement and took a practical, evidence-based approach in the context of the cost-of-living crisis.
With this in mind, I am also pleased that our new strategy is taking root and that the key pillar ‘Educating People’ will play an increased role this year and for the foreseeable future. The team and I remain fully focused on deploying practical, evidence-based information that has significant impact. It is therefore critical that we raise awareness of our impact and I am delighted to highlight some examples in this Annual Report. Measuring our impact is a key focus for 2023-24 and in the coming months, we will provide further evidence of this.
None of this work would be possible without the support of our members and of course my team who, not only have supported me in my first year in role, but have demonstrated great resilience and creativity in some of the most challenging times for advocating for a healthy sustainable diet. I remain ever grateful for the guidance, advice and creative spirit of our Board, our supporting organisations and of course my team, and look forward to another year of making an impact.
**Elaine Hindal** Chief Executive
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**Annual Review 2022-23** British Nutrition Foundation
## **Our Values**
Our strategy defines what we want to achieve, and our values describe how we do it. Our values encompass the beliefs, attitudes and behaviours that are fundamental to the British Nutrition Foundation and our organisational culture.
A working group of people from across the Foundation updated our values to align with our 2023-28 strategy. Our new values are:
- **Purpose** – we are focused on delivering our mission and constantly aiming to learn and improve.
- **Integrity** – we are science-led and authentic in our commitment to improve health and wellbeing. We are honest and transparent about our work and how it is funded.
- **Confidence** – we aspire to make our voice heard in order make a difference. We respond to the challenges that get in the way of everyone being able to eat healthily and sustainably.
- **Connection** – we work collaboratively with a range of stakeholders to deliver our charitable aims and amplify our impact.
- **Openness** – we are welcoming and want everybody to feel valued and supported. We communicate honestly and are open to criticism.
We will be working to embed these values into everything we do, using them in appraisals, team meetings, awaydays, recruitment and inductions. We are determined that that these are not just words on a page but are a living, tangible part of our identity as a charity.
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British Nutrition Foundation **Annual Review 2022-23**
## **Introducing our New Strategy**
As a nutrition charity, we want a future where everyone has a healthy, sustainable diet. That means navigating complex issues – the affordability of food, the availability of more sustainable options, and awareness of the importance of healthy eating. With our new 2023-28 strategy, we plan to double our reach by 2028 and evidence our contribution to healthier, more sustainable diets. We will demonstrate our impact on the food environment, on consumer knowledge, skills and motivation, and so contribute to changing behaviour.
Our strategy has three pillars:
## Changing the food environment
It is well evidenced that information and advice alone cannot change eating behaviours when the foods available – and affordable – are calorie dense, nutrient poor and high in fat, salt and sugar. Our first pillar is therefore changing the food environment. To do that, we work with organisations across the food sector (from food manufacturers to meal delivery apps) to help them innovate, reformulate, or reduce portion sizes.
Some of our corporate members produce or retail foods that are high in fat, salt and sugar, and we support corporate nutrition teams to make the business case for change.
In addition, we advocate for change in schools, highlighting the importance of nutrition and supporting campaigns to widen access to food education and free school meals.
## Educating people
Whilst we know education alone is not the answer to solving our obesity crisis, it is unacceptable that children do not know where food comes from or why a balanced diet is essential for health – so our second pillar is educating people.
Today, most of our work in this area is with schools – not only supporting teachers to deliver great food education but also helping them to promote a whole school approach to food that engages the entire school community in promoting consistent messages about healthy diets throughout the school day.
We plan to build on our relationships with schools to help them offer support, advice and information to parents and the wider community, recognising the barriers to accessing affordable, healthier and more sustainable options.
Working collaboratively with others, and building partnerships that focus on vulnerable groups, we have identified core audiences at greatest risk of poor nutrition. In 2022-23, these are low-income families and children; young adults 15-25, women around the menopause and older adults, living independently or in care settings.
## Advocating science and building
## consensus
Our third pillar is advocating science and building consensus. We do this by publishing thought leadership pieces, evidence reviews, convening stakeholders and building consensus on topical issues or issues of concern. We also work in partnership with universities, innovation hubs and other bodies to support and disseminate important research in nutrition science. Our journal, Nutrition Bulletin, is available in more than 14,000 institutions worldwide and we continue to celebrate excellence in the study of nutrition science through the British Nutrition Foundation Drummond Awards Programme.
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**Annual Review 2022-23** British Nutrition Foundation
## Our strategic enablers are:
## **Being a great place to work, and work with**
We are committed to being a great place to work and work with, investing in our people, living our values and working in partnership with those who share our commitment to evidence-based information. We are committed to equity, diversity and inclusion within the organisation and in our external activities. We recognise that more needs to be done to attract a more diverse range of people into foodrelated roles and to ensure that everyone can access healthy and sustainable diets.
## **Sustaining our organisation**
To sustain and develop our organisation, we need to grow and diversify income.
Short-term opportunities for income growth will prioritise growing membership in the UK and internationally (with a transparent member offer and a commitment to excellent client service). We will continue to diversify our income streams for example, through research grant funding; support from charitable trusts and foundations and working in collaboration with others on shared funding opportunities. We will not invest in public-facing fundraising.
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British Nutrition Foundation **Annual Review 2022-23**
## **Impact and Reach**
It is vitally important that charities identify and communicate the specific needs they meet and demonstrate the impact they have. Over the past year, we have made progress towards this goal, but with more to do.
Our websites, nutrition.org.uk and foodafactoflife.org.uk are an important pillar of our information dissemination. In 2022-23, we had over 1 million users and 4.5 million page views across our sites. We engaged with the UK press and secured over 1,083 media mentions, respresenting a 63% growth in visibility from last year. We communicated with our audiences through social media channels with over 1.5 million impressions via LinkedIn and X (formally known as Twitter) where we have over 58,000 followers combined.
We collect feedback on the work we do, to assess the user experience and how our work is being used. Examples of our impact case studies are given on page 10. Over the next year, we will develop our theory of change and set out our Impact Framework, to enable donors, members and grant-making bodies to see the difference their contributions are making.
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**Annual Review 2022-23** British Nutrition Foundation
## Recognising those who are helping change the food environment
## **British Nutrition Foundation Drummond Community Award**
The Drummond Memorial Fund was established in 1954 in memory of Sir Jack Drummond to support scientific research in nutrition and to promote food education. It celebrates and encourages the study of nutrition science through a series of awards detailed later in this report. In 202223, we also launched a new award – The British Nutrition Foundation Drummond Community Award. It recognises an individual or a group community initiative that supports healthier eating in vulnerable groups.
Two winners and two runners up were recognised as recipients of the award.
## 2022-23 Winners
- **Amanda Barbanel, Give.Help. Share:** In 2021, Amanda cofounded the charity Give.Help. Share to provide nutritious food to vulnerable children.
- **Melissa Mogor, World Cancer Research Fund (pictured receiving her award below):** Identifying unmet nutritional needs in people living with cancer, Melissa created a cookalong programme to empower participants with knowledge and skills.
## Runners up
- **Lucy Antal, Feedback Global:** Lucy started the Alchemic Kitchen to repurpose surplus fresh food, working directly with local communities. It enabled people in an area of Merseyside with low access to fresh food to utilise a veg van, take cookery classes and obtain free slow cookers to help produce nourishing meals using low amounts of energy.
- **Hannah Style, FEAST With Us (FEAST):** Hannah’s food aid charity FEAST, provides community meals made from surplus food, as well as nutrition education and skills for people experiencing food poverty across four London boroughs.
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British Nutrition Foundation **Annual Review 2022-23**
## **Impact and Reach** How have we educated people?
## Healthy Eating Week
Our 10th Healthy Eating Week focused on the theme ‘Eat well for you and the planet!’
Our survey of more than 2,000 adults and 4,000 school students told us that people are confused about healthy eating. They are unsure what foods count as one of ‘five a day’ and have limited knowledge about what foods contain which nutrients.
By reaching out to schools and other organisations, we provided free resources on eating healthily and sustainably.
Our advice focused on 5 key areas – fibre, five a day, protein, hydration and food waste. The resources were downloaded more than 100,000 times and 6,428 registrants joined the week which represents participation of 1.8 million people. To increase visibility, Healthy Eating Week was promoted in media outlets, including BBC Radio, with a total reach of 140 million.
## Social and media engagement
We continue to engage with stakeholders and the public. In 2022-23, we secured 1,083 pieces of coverage in national and trade media, an increase of 63% over the previous year, and our social media following grew by 18% to 58,000.
## Fibre Calculator
Despite strong evidence supporting the health benefits of dietary fibre, intake across all ages continues to be low. Only 9% of UK adults meet the 30g/day government recommendation. Initiatives to raise public awareness of the health benefits of high fibre intakes and to offer accessible ways to increase consumption of fibre-rich foods therefore remain important. To raise awareness about consumption of fibre, the British Nutrition Foundation worked with Tate & Lyle to create an online Fibre Calculator to help consumers estimate their fibre intake, compare it with the 30g/day recommendation, and identify their personal ‘fibre gap’.
The Calculator assessed consumption of key fibre providing foods (fruit, vegetables and potatoes, grains, nuts, seeds and legumes), to provide personalised advice to increase fibre consumption.
The Calculator was supported by an online course, Fibre Matters, for health and food professionals. From launch in September 2022 to June 2023, the Fibre Calculator was viewed over 16,900 times, with a significant average time spent on the page of seven and a half minutes.
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## Training and webinars
In 2022-23, we provided training to 2,500 healthcare professionals, teachers and people interested in nutrition via 32 webinars and in-person events.
## Feedback included:
_“ Very informative and topical session, thanks to all the excellent speakers.”_
_“Thought it was brilliant, it’s very exciting to hear of these new flours from beans and peas making their way into the food chain. Great for sustainability as well as everyone’s gut microbiome. It has made me think about planning new lessons for my primary class to teach the children about their gut microbiome and have more emphasis on pulses.”_
_“I thought the sessions were very interesting and relevant on global and national priorities, and we think this was very effectively covered. Thank you.”_
In addition, our Education Team worked with the University of Essex to educate Residential Assistants (RAs) and students on eating well, keeping safe in the kitchen, and making simple, affordable recipes. Feedback revealed that 9 out of 10 RAs felt more confident to talk about food to students in halls of residence as a consequence of the session and 88% of respondents stated that they would like more training like this, to help in their role as an RA.
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British Nutrition Foundation **Annual Review 2022-23**
## Feedback on the training sessions included:
## Teaching Primary Food and Nutrition
_“I haven’t really taught much food tech in a primary school, therefore my confidence is quite fragile. As usual, Food – a fact of life (FFL) always makes me feel confident when delivering such lessons to young people. I have recommended FFL to a few friends and colleagues. I am always grateful for the training and resources carried out.”_
In November 2022 we launched Teaching Primary Food and Nutrition (TPFN) – with the aim of inspiring primary teachers and teaching assistants to champion a whole school approach and to equip them with the knowledge and practical skills required. The programme, which is free to participants, was made possible by a grant from The All Saints Educational Trust.
_“This session was incredibly helpful. I feel like I have more confidence and direction on teaching cooking to primary children and how to lay this out, ensure safety, and ensure the children have the best experience.”_
TPFN is delivered through INSET packages and online learning, and each participant receives a personal portfolio providing information, advice and ideas as well as tools to audit, evaluate, and reflect upon their teaching.
## Working in partnership with the Diverse Nutrition Association
The programme covers topics from practical guidance on food safety and hygiene to knife skills, healthy eating, and helping children understand the farm to fork journey of their food.
From launch to end May 2023, more than 400 teachers registered.
Although the impact of malnutrition more than 400 teachers registered. on healthy ageing is well documented, research in ageing • 99% of teachers who completed and risk of malnutrition in minority a training evaluation agreed that ethnic populations remains limited. they felt more informed. Together with the Diverse Nutrition • The net promoter score, a Association, we will highlight the commonly used metric to gauge need for representation and inclusion whether participants would when designing health and nutrition recommend the course to interventions for older adults. We will others, was 91 (out of 100). also focus on understanding different factors affecting the dietary habits of minority ethnic groups.
The project will involve:
- a comprehensive literature review;
- workshops with older adults from minority groups;
- organising roundtables to discuss dietary interventions that reduce risk of malnutrition in minority groups;
- Creation and dissemination of a formal report to relevant stakeholders.
_“We are delighted to be working collaboratively with the Diverse Nutrition Association in this important area. Listening to those with lived-experience within the community, we will be looking at the cultural suitability and applicability of public health nutrition messaging around healthy ageing. We hope our work will open up opportunities for further research funding to develop partnerships which will have a far reaching impact in nutrition and health policies and practices.”_
## **Sara Stanner,**
Science Director
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## **Impact and Reach** How have we advocated for science-based information and advice?
## Ultra-processed The future of foods (UPF) food systems
The concept of UPF and its use in policy and consumer messaging is widely debated amongst academics and the media. Exploring the concept of UPF, we consulted with stakeholders from academia, public health, retail, consumer groups, and health professionals, to establish areas of consensus and disagreement, and to identify topics for further research.
Supported by our independent Scientific Committee, we developed a position statement on UPF, to provide guidance to media, health professionals and others seeking the science behind this much debated issue.
Our position statement had over 5000 views in the first month of publication, and was cited by the Scientific Advisory Committee on Nutrition in its statement on processed foods and health.
We promoted our statement in the media, highlighting that some processed foods such as baked beans and wholemeal bread, can, when eaten in moderation, play a part in a healthy diet. Our statement featured in more than 300 media pieces, with a combined readership of over 2 million and more than 200,000 social media impressions. Prominent titles included The Sun, Daily Mail, The Times, Independent, BBC Radio, Channel 5 and ITV This Morning.
We hosted an in-person panel discussion with keynote speaker, Henry Dimbleby MBE, former lead non-executive board member at Department for Environment, Food and Rural Affairs, and author of the National Food Strategy. He was joined by Barbara Bray MBE, Food Safety & Nutrition Consultant, Emma Revie, CEO of The Trussell Trust and Tanya Steele CBE, CEO of WWF-UK. The panel discussion focused on how to overcome key barriers to creating a food environment that promotes healthier, more sustainable dietary patterns. The event was live streamed and was joined in person by 200 people.
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British Nutrition Foundation **Annual Review 2022-23**
## Menopause evidence review
Our YouGov survey, conducted in September-October 2022, revealed that 40% of people experiencing menopause take herbal supplements to alleviate symptoms. However, more studies are needed to confirm the safety and efficacy of these products. Our paper, ‘The role of diet in managing menopausal symptoms: A narrative review’ confirmed that following healthy diet and lifestyle, can help in managing menopause symptoms. The review was published in Nutrition Bulletin and has been downloaded 3,350 times.
We promoted the review findings via social and media outreach. As a result, the revised menopause section on our website received more than 14,500 views. We also collaborated with the British Menopause Society to share nutrition information in their film ‘Menopause: Misinformation and management’. This was launched on World Menopause Day 2022 and has been viewed 3,900 times on YouTube since 18 October 2022.
## Nutrition Bulletin
In 2022, our journal, Nutrition Bulletin, was included in the database of the US National Library of Medicine which operates a rigorous selection process. In addition to regular online editions, our Nutrition Bulletin ‘Spotlights’ focused on key issues including Nutrition in older adults, Transforming food systems and the Centenary of the discovery of vitamin D and its connection with sunlight. Globally, 404,800 Nutrition Bulletin papers were downloaded in 2022-23. 80% of these readers were from outside the UK demonstrating our international reach.
## Annual Conference
We believe that everybody should have access to good nutrition, regardless of their social, cultural or economic background.
The theme for our 2022 Annual Conference was ‘Balancing the Scales on Diet Inequality’. The core focus was understanding how we meet the dietary needs of the UK’s most nutritionally vulnerable young people. Highlighting health inequalities, we focused on the importance of a balanced diet for those at greatest risk of poor nutrition whilst discussing innovative and effective actions to improve dietary quality at community levels throughout the nation. The event was also live streamed and 1,502 people joined us online.
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## The British Nutrition Foundation Drummond Memorial Fund:
The Drummond Memorial Fund enables us to support scientific research in nutrition and to promote food education. From supporting the study of Nutrition – to helping build careers, we celebrate and encourage the study of nutrition science through a series of awards.
The winners of 2022 were:
**• The British Nutrition Foundation Drummond Pump Priming Award:** Dr Aygul Dagbasi, Post-doctoral Researcher at Imperial College London who was awarded a grant of £5,000 to undertake a project titled ‘Understanding the impact of food structures on ileal metabolites and gut hormone release.’
**• The BNF Prize:** Professor Julie Lovegrove, Professor of Human Nutrition and Director of the Hugh Sinclair Unit of Human Nutrition, University of Reading was awarded the BNF Prize for her research into the role of nutrition on cardiovascular diseases, focusing on the metabolic impact of dietary fats, nutrient-gene interactions and personalised nutrition.
**• The British Nutrition Foundation Drummond School Education Awards:** Students who received the highest grades from their respective examination boards in the food and nutrition courses were awarded at our Annual Conference.
## GCSE and National 5 Prize Winners
- **AQA** – Millicent Figueira, Wallington High School for Girls
- **AQA** – Daisy Fennelow, The Nobel School
- **Eduqas** – Hannah Shibli, Invicta Grammar School
- **Eduqas** – Aimee Coling, Gillingham School
- **OCR** – Raghav Relhan, King Edward VI Grammar School
- **SQA** – Lucy McKay, Balwearie High School
- **WJEC** – Frances Davies-Walsh, Radyr Comprehensive School
_‘My experience at the British Nutrition Foundation has enabled me to work with a group of intelligent, likeminded nutritionists to inform and educate the public with evidence-based nutrition advice.’_
**Leah Corper,** Junior Nutritionist
## Advanced Higher and Level 3
- **SQA** – Anna Woodhead, Perth High School
- **WJEC** – Ashni Modi, Loughborough High School
## Internships
In collaboration with our corporate members Marks & Spencer and McDonalds, we supported year-long internships for two nutrition students, helping them gain valuable work experience.
_‘The 12-month placement at the British Nutrition Foundation has been the perfect kickstart to my career as a nutritionist in industry, allowing me to have a positive impact on the health of the public.’_
**Alessandra Marchi,** Junior Nutritionist
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British Nutrition Foundation **Annual Review 2022-23**
## **Trustees’ Report**
for the year ended 31 May 2023
## Legal and administrative information
## **Directors and Trustees**
For the purposes of charity law, the directors of the charitable company (the charity) are its Trustees:
## **Our Patron**
Her Royal Highness, The Princess Royal
## **Professional Advisors**
## **Accountants**
Crossley Third Sector, Star House, Star Hill, Rochester, Kent, ME1 1UX
## **President**
Professor John Mathers (Chair) Alyson Greenhalgh-Ball (Vice-Chair) Professor Colin Dennis CBE Samantha Fulton (appointed 1 January 2023) Desiree Irving-Brown (Treasurer) Michael Bond (retired 31 December 2022) Graeme Findlay Gill Fine (retired 31 December 2022) Professor Susan Lanham-New Professor Bernadette Moore Louise Redmond Luke Stockill (appointed 1 January 2023) David Webster (retired 31 December 2022) Paul Wheeler (appointed 1 January 2023) Alisdair Wotherspoon
Professor Emeritus Alan Shenkin (retired 31 December 2022) Judith Batchelar OBE (appointed 1 January 2023)
## **Key Management Personnel**
Elaine Hindal, Chief Executive Sara Stanner, Science Director
**Company registered number** 00898651
**Registered charity number England and Wales** 251681
**Registered charity number Scotland** SC040061
## **Registered office**
New Derwent House, 69-73 Theobalds Road, London, WC1X 8TA
## **Auditor**
Moore Kingston Smith, 9 Appold Street, London EC2A 2AP
## **Banker**
Barclays Bank, Barclays Business, 1st Floor, 27 Soho Square, London, W1D 3QR
## **Investment Management**
Charles Stanley, 25 Luke Street, London, EC2A 4AR
## **Solicitor**
Reed Smith LLP, Beaufort House, 15 St Botolph Street, London, EC3A 7EE
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**Annual Review 2022-23** British Nutrition Foundation
## Governance
The British Nutrition Foundation is a company limited by guarantee (company number: 0089651), governed by its Memorandum and Articles of Association. It is registered as a charity with The Charity Commission (charity number: 251681) and the Scottish Charity Regulator (charity number: SC040061) and its Trustees are also the members of the company.
## **Purpose**
The British Nutrition Foundation delivers evidence-based information on food and nutrition to benefit public health. Its objects are:
- to advance the education of the public, and those involved in training and the education of others, in nutrition; and
- to advance the study of and research into nutrition for the public benefit and disseminate and publish the useful results of such research.
## **Governing document**
Under its Memorandum and Articles of Association, the Board may comprise no more than 12 Trustees. Trustees are nominated by the Nominations Committee after an independent recruitment process based solely on applicants’ abilities to meet the needs of the Foundation.
Trustees are appointed by the Board and serve for a term of three years, with each trustee able to serve for a maximum of nine years. The Board has the power to co-opt members to its sub-Committees of the Board to fill specialist roles or to provide independent expert advice.
## The Foundation has a formal
procedure for inducting Trustees and provides key reference documents to ensure that newly appointed Trustees are fully aware of the Foundations strategy, activities, and their responsibilities. Training is provided at the request of Trustees.
The composition of the Board is weighted towards those from the scientific academic community. The sub-Committees of the Board cover Finance, Audit & Risk, chaired by the Treasurer (currently Desiree IrvingBrown) and HR & Remuneration, chaired by a Trustee (currently Louise Redmond). The Board and senior leadership are supported by an external Advisory Board, chaired by Professor Janet Cade, Professor of Nutritional Epidemiology at the University of Leeds.
The Chief Executive is appointed by the Board of Trustees to manage the day-to-day operations of the Foundation. The Chief Executive has delegated authority for operational matters in line with the policies that have been approved by the Board of Trustees. They are appraised annually by the Chair and the Board of Trustees.
## **Related parties and cooperation with other organisations**
No Trustees receive remuneration or other benefit from their work with the Foundation. Any connection between Trustees or members of the Advisory Committee or senior managers with any member, supplier or partner of the Foundation must be disclosed to the full Board of Trustees and included in the register of interests.
Declarations of interest are required to be given at each Board meeting and all meetings of the Foundation’s Committees.
## Principal risks and uncertainties
In line with the Charity Commission’s Guidance on ‘Charities and Risk Management’, the Board of Trustees has in place a risk management approach which involves review of the principal risks facing the Foundation and the controls and actions in place to mitigate them.
A risk register is maintained and reviewed at each meeting by both the Finance, Audit & Risk Committee and the HR & Remuneration Committee. The Board reviews the risk register in full on an annual basis and considers any significant changes.
The Trustees consider the following to be the principal risks currently facing the Foundation:
## **People**
In the Chartered Institute of Personnel and Development reported in its Spring 2023 labour market outlook at 42% of employers have hard to fill vacancies; this figure rises to 60% in education and 55% in healthcare. The British Nutrition Foundation recognises recruitment and retention of staff, as our most significant risk.
As a charity, we cannot match salary increases that are more commonplace in the commercial sector, but we recognise that learning, development and progression are key to staff retention and engagement. The British Nutrition Foundation has a commitment in our 2023-28 Strategy to be ‘a great place to work and work with’.
The Board has tasked the Chief Executive, with the advice of the HR & Remuneration Committee, with promoting a learning culture and has approved investment in professional development for all staff.
The Board has also invested in training in diversity and inclusion and has set out a commitment to Equity, Diversity and Inclusion (EDI) in our Strategy. Our approach to EDI considers inclusion in all aspects of our work, as well as how the British Nutrition Foundation can help attract people from under-represented groups to study and work across the breadth of the food industry and in the field of nutrition science. This year, all employees are required to have a personal objective relating to EDI.
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British Nutrition Foundation **Annual Review 2022-23**
## **Trustees’ Report**
for the year ended 31 May 2023
## **Reputation**
As a charity funded by corporate donations from organisations operating in the food industry, the Board of Trustees is profoundly aware of the importance of protecting the Foundation from undue industry influence, and the reputational risk of failing to maintain our independence.
We safeguard our independence in a number of ways:
- The Board of Trustees is supported by an Advisory Committee, the composition of which is weighted towards academics. The Advisory Committee meets twice annually and is chaired by Professor Janet Cade, Professor of Nutritional Epidemiology and Public Health, University of Leeds.
- Our Science workplan is informed by an independent Scientific Committee, whose members are primarily people in academia, public health and education. The Scientific Committee is chaired by Science Director, Sara Stanner.
- Specialised scientific support is provided by the Editorial Advisory Board of our journal Nutrition Bulletin. The Board comprises more than 30 members, drawn from a range of academic specialisms in nutrition science and from institutions in the UK, Europe, China, North America and South America.
- The Foundation’s work in schools is scrutinised by four Education Working Groups, representing teachers in primary and secondary schools in England, Wales, Scotland and Northern Ireland. The groups meet annually and are chaired by Education Services Manager, Claire Theobald.
- The British Nutrition Foundation has robust procedures in place to ensure the quality and clarity of its public information, including the Patient Information Forum TICK, the UK quality mark for trustworthy health information.
- The British Nutrition Foundation does not lobby, does not endorse any products or engage in food advertising campaigns in support of brands.
- All corporate members are required to abide by the terms of our Ethical Policy, which clearly states they cannot advocate for or seek to influence the position of the British Nutrition Foundation in relation to any aspect of food policy and regulation.
The Board of Trustees continue to monitor the reputation of the Foundation through regular surveys of stakeholder perceptions and trust in the independence of the information we provide.
## **Income diversity**
Income certainty and diversity remain a key risk for the organisation.
In 2022-23, 41% of our income was from sources other the membership subscriptions and corporate donations, a change of 4% on 2021-22, and we are pleased that we continue to diversify with growing income from academic partnerships, trusts and foundations and partnerships other charities and non-profit organisations.
The Board, supported by the Finance, Audit & Risk Committee, continues to monitor in detail its financial position and is content that appropriate financial controls are in place.
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British Nutrition Foundation **Annual Review 2022-23**
## **Trustees’ Report**
for the year ended 31 May 2023
## Financial Review
The statement of the British Nutrition Foundation’s financial activities for the year is set out on page 28 of the Annual Report. Total income for 2022-23 was £1.533m (2022: £1.352m). Voluntary income for the year was £911,184 (2022: £849,911). Investment income for the year was £23,240 (2022: £18,432).
2022-23 was an investment year funded by reserves as agreed by the Trustees to enable the Charity to structurally grow resulting in a deficit of £102,548 (2022: Surplus £6,691).
## **Funding**
Of the income received of £1.533m in 2022-23, the British Nutrition Foundation received £196,149
from membership subscriptions (2022:£171,851) and a further £715,035 in donations from corporate members (2022: £678,060). All voluntary income is unrestricted. In addition, the British Nutrition Foundation generated £569,826 (2022: £453,010) from consultancy projects from a number of corporate members, non-member commercial food organisations and Trusts and Foundations.
The British Nutrition Foundation raised £28,776 (2022: £31,318) from publications, largely due to its journal Nutrition Bulletin.
## **Fundraising**
During 2022-23, the British Nutrition Foundation did not carry out any public fundraising activities, either directly or through other parties, and has no plans to do so in the immediate future. Consequently, the British Nutrition Foundation is not subject to any undertaking to be bound by any voluntary scheme for regulating fundraising.
The British Nutrition Foundation received no complaints in the year regarding fundraising activities. As a charity, however, the British Nutrition Foundation is registered with the Fundraising Regulator and is committed to follow the Code
of Fundraising Practice and the Fundraising Promise. Details of our registration can be found on the Fundraising Regulator’s website.
## **Expenditure on charitable activities**
Charitable expenditure for the year was £1.502m (2022: £1.235m). A focus of our expenditure in 2022-23 has been the refresh of our nutrition. org.uk website, which will, in the long term, allow the organisation to reach a greater number of people online. In addition, we continued to invest in our Food – a fact of life programme to support teachers and food education in schools, and in Nutrition Bulletin
## **Staffing costs**
Expenditure on staffing costs for the year was £1.070m (2022: £941,918). This increase is due to the average number of persons employed by The British Nutrition Foundation increasing during the year including an internship position funded by our designated funds.
## **Expenditure on raising funds**
Support costs are allocated to the cost of raising funds and charitable activities on the basis of staff time. Expenditure on raising funds for the year was £113,565 (2022: £100,460).
**Annual Review 2022-23** British Nutrition Foundation **21**
## **Net assets**
The total net assets of the Foundation were £1.477m at 31 May 2023 (2022: £1.580m).
## **Investment policy**
In considering the Foundation’s investment policy, the Trustees continue to take the view that the preservation of capital is of primary importance in the current climate and our investment strategy remains conservative.
The invested funds held on deposit for the Foundation (excluding those held in the Foundation’s current account) achieved income of £23,240 (2022: £18,432) for the year. The British Nutrition Foundation held total cash and investments of £678,940 as at 31 May 2023 (2022: £687,886).
## **Reserves policy and going concern**
It is the intention of the Trustees to maintain sufficient reserves to ensure the ongoing viability of the Foundation notwithstanding a significant shortfall in funding or other unexpected events.
The Foundation’s Reserves Policy was reviewed by the Board of Trustees in July 2023. It was agreed that a general reserve level should
be maintained at a minimum of £600,000 to allow cover for the cost of closure and limited running for six months, and that an amount should be designated for future strategic development and investment in digital.
General reserves at 31 May 2023 were £1.3m (31 May 2022: £1.396m). Based on the continued uncertainty of charitable income and further investment during 2023, at the time of approving the accounts, the Trustees have continued to review in detail future projections for Income and Expenditure and have a reasonable expectation that the Foundation has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.
## **Designated funds**
The British Nutrition Foundation continues to manage the Drummond Memorial Fund. In 2022-23, incoming resources into the fund were nil and outgoing expenditure was £28,461. The value of the Fund at 31 May 2023 was £122,866 (2022: £151,327). In addition, the British Nutrition Foundation has the Strategic Contingency Fund to help the foundation increase its impact.
## **Internal controls**
Day-to-day financial management of the British Nutrition Foundation is supported by an independent accountancy firm with considerable experience in the non-profit sector. The Finance, Audit & Risk Committee receive the management accounts in full each month and review them in detail at each Committee meeting. A report of the Committee proceedings is a standing item on the full Board agenda allowing for any issues to be raised.
The Foundation’s Financial Policy sets out internal controls to counter the risk of fraudulent or inappropriate use of funds. Training on the Financial Policy is provided annually to managers and directors. Detailed annual budgets are prepared each year for review by the Finance, Audit & Risk Committee and approval by the Board of Trustees. Quarterly forecasts for income, expenditure and cash flow are prepared for the Committee and reviewed in detail. In 2023, an updated 3-year financial plan was developed and approved.
**22**
British Nutrition Foundation **Annual Review 2022-23**
## **Trustees’ Report**
for the year ended 31 May 2023
## Outlook
Looking ahead, the impact of the cost-of-living crisis on UK citizens continues to be a significant concern. Nine million adults (17% of UK households) experienced food insecurity in June 2023, and three million adults (5.9% of households) reported not eating for a whole day because they could not afford or access food. (The Food Foundation, Food Insecurity Tracker, June 2023).
Our focus on changing the food environment, to ensure that healthy, sustainable food is accessible to all, is critically important and we will continue to work with corporate members across the food system to help make positive changes to their products and practices.
Our priorities for 2023-24 are based on a detailed forecast of income, cash flow and expenditure and focus on delivering in each area of our Strategy:
## **Changing the food environment**
The Access to Nutrition Initiative published its first report on the outof-home sector (OOH) in November 2022, noting that around a quarter of energy intake, and one-third of UK food expenditure comes from food eaten out of the home. Meals in the OOH sector tend to be associated with higher sugar, fat and salt intake, and there is a greater density of fast-food outlets in areas of higher deprivation.
For these reasons, we are focussing on OOH in 2023-24, setting up a member OOH Forum and beginning to develop a workplan to address these issues with our OOH members.
We are committed to evidencing our impact through case studies, supported by the Advisory Committee, and plan to publish the charity’s first impact framework in autumn 2023.
Our healthy, sustainable diets workstream will continue, with a focus on consumer messaging and engagement.
Working with members remains a priority, and we will seek to focus on fewer, bigger projects that warrant our expertise. Project expenditure will be tightly controlled however to increase profitability and ensure benefit to the charity.
We will develop our Public Affairs Strategy in-house, based on a stakeholder mapping exercise, and develop closer working relationships with others. Where opportunities arise, we will support appropriate campaigns by others that seek to improve the food environment, particularly for the most vulnerable.
## **Educating people**
Educating people is a new area for the British Nutrition Foundation and we have taken a cautious approach with modest expenditure in 2023-24. Continued investment in our website is treated as an exceptional item funded by reserves.
Our priority consumer audiences are the focus for Communications activity in 2023-24, along with teachers, stakeholders, and the food industry.
To drive our reach and engagement, we will:
- refresh our website;
- launch the British Nutrition Foundation on Facebook and Instagram;
- develop our Customer Relationship Management strategy, building on our new CRM system and increasing our subscriber base;
- develop a content and communications strategy spanning Education and Science, informed by equality, diversity and inclusion considerations and insights from search data and an expanded user panel. We will retain PIF TICK accreditation;
- refresh the _Food – a fact of life_ brand and begin to align it more closely with the British Nutrition Foundation in design terms and on the respective websites; and deliver a programme of teacher training, including Teaching Primary Food & Nutrition Year 2, throughout 2023-24.
## **Advocating Science and Building Consensus:**
Our work to advocate science spans the publication of our journal Nutrition Bulletin, our Annual Conference, events, and thought– leadership content to make scientific information accessible to a wider audience. In 2023-24, we will:
- develop more university collaborations, building on our work coordinating the innovation hubs that are part of the BBSRCfunded Diet and Health Open Innovation Research Clubs;
- continue our collaboration with the Diverse Nutrition Association (Food4Years);
- build upon our position statement on ultra-processed foods, through member and stakeholder engagement;
- continue to promote Nutrition Bulletin and the British Nutrition Foundation Drummond Awards programme.
**23**
**Annual Review 2022-23** British Nutrition Foundation
## **Statement of Trustees’ Responsibilities**
The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 May 2023. The Trustees have adopted the provisions of 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 issued in July 2014.
The Trustees are responsible for preparing the financial statements in accordance with applicable law regulations. The Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards). Company law requires the Trustees to prepare financial statements for each financial period that gives a true and fair view of the state-of-affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.
In preparing those financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- comply with applicable accounting standards, including FRS 102, subject to any material departures disclosed and explained in the financial statements;
- state whether a Statement of Recommended Practice (SORP) applies and has been followed, subject to any material departures which are explained in the financial statements;
The Trustees are responsible for keeping proper accounting records that disclose, with reasonable accuracy at any time, the financial position of the charitable company; and to enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, and the Charities Accounts (Scotland) Regulations 2006 as amended by The Charities Accounts (Scotland) Amendment (No. 2) Regulations 2014.
They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
ln so far as the Trustees are aware:
- there is no relevant audit information of which the charitable company’s auditor is unaware;
- the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.
Auditor Moore Kingston Smith have expressed their willingness to remain in office as auditors of the charitable company. These accounts have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
This report was approved by the Board of Trustees on 26 October 2023 and signed on its behalf by:
## **Professor John Mathers**
Chair, Board of Trustees Date: 26 October 2023
- make judgments and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
**24**
British Nutrition Foundation **Annual Review 2022-23**
**Independent Auditor’s Report** to the Members and Trustees of the British Nutrition Foundation
## **Opinion**
We have audited the financial statements of The British Nutrition Foundation for the year ended 31 May 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charitable company’s affairs as at 31 May 2023 and of the incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 (as amended), regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs(UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
**25**
**Annual Review 2022-23** British Nutrition Foundation
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the trustees’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the trustees’ annual report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report.
We have nothing to report in respect of the following matters where the Companies Act 2006, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Charities Act 2011 require us to report to you if, in our opinion:
- the charitable company has not kept adequate and sufficient accounting records, or returns adequate for our audit have not been received from branches not visited by us; or
- the charitable company’s financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies exemption in preparing the Trustees’ Annual Report and from preparing a strategic report.
## **Responsibilities of trustees**
As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor’s responsibilities for the audit of the financial statements**
We have been appointed as auditor under Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005, the Companies Act 2006 and Section 151 of the Charities Act 2011 and report to you in accordance with regulations made under those Acts.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
## **Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud**
The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable company.
Our approach was as follows:
- we obtained an understanding of the legal and regulatory requirements applicable to the charitable company and considered that the most significant are the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 (as amended), regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended), the Charities Act 2011, the Charity SORP, and UK financial reporting standards as issued by the Financial Reporting Council;
- we obtained an understanding of how the charitable company complies with these requirements by discussions with management;
**26**
British Nutrition Foundation **Annual Review 2022-23**
## **Independent Auditor’s Report**
to the Members and Trustees of the British Nutrition Foundation
- we assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management;
- we inquired of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations;
- based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This included making enquiries of management and obtaining additional corroborative evidence as required.
As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:
- identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control;
- obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the charitable company’s internal control;
- evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees;
• conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitable company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charitable company to cease to continue as a going concern;
- evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
## **Use of our report**
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006; and to the charity’s trustees, as a body, in accordance with Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005, and in accordance with Chapter 3 of Part 8 of the Charities Act 2011. Our audit work has been undertaken so that we might state to the charitable company’s members and trustees those matters which we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to any party other than the charitable company, the charitable company’s members, as a body, and the charity’s trustees, as a body for our audit work, for this report, or for the opinion we have formed.
## **Luke Holt**
(Senior Statutory Auditor) for and on behalf of Moore Kingston Smith LLP, Statutory Auditor
9 Appold Street London EC2A 2AP
Date: xx xxxx xxxx
Moore Kingston Smith LLP is eligible to act as auditor in terms of Section 1212 of the Companies Act 2006.
**Annual Review 2022-23** British Nutrition Foundation **27**
**28**
British Nutrition Foundation **Annual Review 2022-23**
## Statement of Financial Activities
for the year ended 31 May 2023
||**Note**|**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|---|
|||**Fund**|**Fund**|**2023**|**2022**|
||**£**|**£**|**£**|**£**||
|**Income**||||||
|_Income from:_||||||
|Voluntary income|2|911,184|-|911,184|849,911|
|Investment income|3|23,240|-|23,240|18,432|
|Charitable activities|4|556,702|41,900|598,602|484,328|
|**Total Income**||**1,491,126**|**41,900**|**1,533,026**|**1,352,671**|
|**Expenditure**||||||
|_Expenditure on:_|5|||||
|Raising funds||113,565|-|113,565|100,460|
|Charitable activities||1,488,078|13,995|1,502,073|1,234,919|
|**Total expenditure**||**1,601,643**|**13,995**|**1,615,638**|**1,335,379**|
|Unrealised (losses) / gain on investments|9|(23,837)|-|(23,837)|(13,073)|
|Realised gains on investments||2,681|-|2,681|3,343|
|**Net income**||**(131,673)**|**27,905**|**(103,768)**|**7,562**|
|Other (losses) on foreign exchange||1,220|-|1,220|(871)|
|**Net movement in funds**||**(130,453)**|**27,905**|**(102,548)**|**6,691**|
|Funds as at 1st June 2021|15|1,573,284|6,320|1,579,604|1,572,913|
|**Funds as at 31st May 2023**|15|**1,442,831**|**34,225**|**1,477,056**|**1,579,604**|
The notes on pages 32 to 43 form part of these financial statements. All of the operations of the Foundation are continuing.
**29**
**Annual Review 2022-23** British Nutrition Foundation
## Balance Sheet
for the year ended 31 May 2023
||**Note**|**2023**|**2023**|**2022**|**2022**|
|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|
|**Fixed Assets**||||||
|Intangible Assets|7||87,530||18,636|
|Tangible Assets|8||6,787||5,808|
|Investments|9||678,940||687,886|
||||**773,257**||**712,330**|
|**Current Assets**||||||
|Debtors|10|100,015||126,398||
|Cash at bank and in hand||840,459||999,737||
|||**940,474**||**1,126,135**||
|**Creditors: Amounts falling**||||||
|**due within one year**|11|236,675||258,861||
|Net Current Assets|||703,799||867,274|
|**Total Net Assets**|||**1,477,056**||**1,579,604**|
|**Funds**||||||
|Restricted funds|13||34,225||6,320|
|_Unrestricted funds:_||||||
|Designated funds|14||142,529||177,231|
|General funds|15||1,300,302||1,396,053|
||||**1,477,056**||**1,579,604**|
These accounts have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006, relating tosmall companies. The financial statements on pages 28 to 43 were approved and authorised for issue by the Board of Trustees on
Chairman of the Board of Trustees – Prof John Mathers
Trustee – Ms D Irving-Brown
**Companies House No. 898651**
**30**
British Nutrition Foundation **Annual Review 2022-23**
## Statement of Cash Flows
for the year ended 31 May 2023
||**Note**|**2023**|**2022**|
|---|---|---|---|
|||**£**|**£**|
|**Cash fow from operating activities**||||
|Net cash provided (used in)/by operating activities|(i)|(86,800)|234,544|
|**Cash fow from investing activities**||||
|Bank interest received||4,956|1,176|
|Investment income
Acquisition of fxed asset investments
Proceeds from disposal of fxed asset investments
Proft / (Loss) on Forex||18,284
(4,000)
15,573
1,220|17,256
(36,160)
35,829
(871)|
|Purchase of intangible assets
Purchase of tangible fxed assets||(79,196)
(5,531)|(3,000)
(2,170)|
|**Net cash (used in)/provided by investing activities**||**(48,696)**|**12,060**|
|**Change in cash and cash equivalents**||(135,496)|246,604|
|**Cash and cash equivalents at the beginning of the year**||**1,036,640**|**790,036**|
|**Cash and cash equivalents at the end of the year**|(ii)|901,144|1,036,640|
||**As at**|**Cash**|**As at**|
|**Analysis of changes in net debt**|**01 June 2022**|**Flows**|**31 May 2023**|
||**£**|**£**|**£**|
|Cash at bank and in hand|644,710|(171,511)|473,199|
|Cash held on deposits and investments|391,930|36,015|427,945|
||**1,036,640**|**(135,496)**|**901,144**|
**31**
**Annual Review 2022-23** British Nutrition Foundation
## Statement of Cash Flows
for the year ended 31 May 2023
||**2023**|**2022**|
|---|---|---|
||**£**|**£**|
|**(i) Reconciliation of net income to net cash fow from operating activities**|||
|Net income|(102,548)|6,691|
|**Adjustments for:**|||
|Depreciation charge|4,553|7,527|
|Amortisation charge|10,302|14,673|
|Bank interest received|(4,956)|(1,176)|
|Investment income
(Proft) / Loss on Forex diferences
(Proft) on sale of investments|(18,284)
(1,220)
(2,681)|(17,256)
871
(3,343)|
|Revaluation of investments|23,837|13,073|
|Decrease / (Increase) in debtors|26,383|109,333|
|Increase / (Decrease) in creditors|(22,186)|104,151|
|**Net cash provided by / (used in) operating activities**|**(86,800)**|**234,544**|
||**As at**|**As at**|
|**Analysis of changes in net debt**|**01 June 2022**|**31 May 2023**|
||**£**|**£**|
|Cash at bank and in hand|473,199|644,710|
|Cash held on deposits and investments|427,945|391,930|
||**901,144**|**1,036,640**|
**32**
British Nutrition Foundation **Annual Review 2022-23**
## Notes to the Financial Statements
for the year ended 31 May 2023
## **1 Principal Accounting Policies**
## (a) Basis of preparation
The financial statements have been prepared 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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The British Nutrition Foundation 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 note(s).
The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charitable company to continue as a going concern. The Trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. After making enquiries the Trustees have concluded that there is a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future based on a significant level of reserves and liquid assets in the form of investments which are readily available to convert into cash. For this reason the Trustees continue to adopt the going concern basis in preparing the financial statements.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.
The British Nutrition Foundation is a private company, limited by guarantee, registered in England and Wales, registration number 898651. The registered office is New Derwent House, 69 - 73 Theobalds Road, London WC1X 8TA. The company is a registered charity, registered in England and Wales, registration number 251681 and in Scotland, registration number SC040061.
## (b) Income
Income from member companies (including annual subscriptions) is accounted for on a receivable basis, but on a received basis in the case of donations. Government grants are accounted for on a receivable basis.
Investment income is recognised on a receivable basis.
Interest income is recognised on a receivable basis.
## (c) Expenditure Allocation
- The directors have allocated office costs and governance costs on the basis of the amount of time spent by each member of staff in each of the six areas of activity of the Foundation. Staff costs have been similarly apportioned.
## (d) Cash and cash equivalents
- Cash and cash equivalents includes cash in hand and current and fixed term deposits with bank, with a maturity date of less than 90 days.
## (e) Governance Costs
Governance costs relate to the direct costs associated with the constitutional and statutory requirements of the Foundation and include the costs of external audit, secretariat and other constitutional related costs.
**33**
**Annual Review 2022-23** British Nutrition Foundation
## Notes to the Financial Statements
for the year ended 31 May 2023
## (f) Depreciation of Tangible Fixed Assets
Depreciation is provided on fixed assets on the straight line method at the following rates:
Fixtures and fittings 20% p.a. Computers and ancillary equipment 33.33% p.a.
Items of expenditure which provide enduring benefit to the Foundation are capitalised as assets if the cost (net of VAT) is more than £500. Expenditure of less than this amount is expensed through the Statement of Financial Activities.
At the end of each reporting period, the residual values and useful lives of assets are reviewed and adjusted if necessary.
## (g) Employee Benefits
- The costs of short-term employee benefits are recognised as a liability and an expense. The costs of any material unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## (h) Intangible Fixed Assets
- Intangible fixed assets comprise of an online training platform and new website. Intangible fixed assets are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised so as to write off the cost or valuation of the assets less their residual values over their useful lives on the following bases:
Online training platform 33.33% p.a. New Website 33.33% p.a.
The capitalisation threshold for intangible fixed assets is £500.
## (i) Gifts in Kind
Gifts in kind and donated services and facilities are recognised within incoming resources and expenditure at an estimate of the value to the charity of the donated services or goods.
## (j) Impairment of Fixed Assets
At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## (k) Operating Leases
Rentals payable under operating leases are charged to the Statement of Financial Activities as incurred over the term of the lease.
## (l) Publications
It is the Foundation’s policy not to include as stock the by-products from projects as the use of these is uncertain. When sales are made they are included in the SOFA on a receipts basis. The costs of the Foundation’s publications and education material are written off in the year in which they are incurred. When sales are made they are included in the SOFA on a receipts basis. The costs of the Foundation’s publications and education material are written off in the year in which they are incurred.
**34**
British Nutrition Foundation **Annual Review 2022-23**
## Notes to the Financial Statements
for the year ended 31 May 2023
## (m) Prizes
Prizes are accounted for when paid.
## (n) Pension Scheme Arrangements
- The Foundation provides a percentage of employees’ salaries which is paid into personal pension plans on behalf of employees. The percentage paid ranges from 4% to 12% of basic salary and is accounted for on an accruals basis.
## (o) Funds
Unrestricted Funds - These are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.
Designated Funds – These form part of unrestricted funds and represent amounts set aside by the trustees for particular purposes. These funds may be returned to the general unrestricted funds at the trustees’ discretion.
Restricted Funds - These are funds which are to be used for specific purposes as laid down by the donor.
## (p) Foreign Currencies
Transactions in foreign currencies are recognised at the rate of exchange at the date of the transaction. Monetary assets and liabilities are translated into sterling at the exchange rate on the balance sheet date. Exchange differences are recognized through the statement of financial activities.
## (q) Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
With the exceptions of prepayments and deferred income all other debtor and creditor balances are considered to be basic financial instruments under FRS 102. See notes 10 and 11 for the debtor and creditor notes. Other financial assets include investments (note 9) which are initially measured at fair value.
## (r) Critical accounting estimates and areas of judgement
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The most significant estimates and assumptions which affect the carrying amount of assets and liabilities in the accounts relate to:
The annual depreciation and amortisation charge for fixed assets are sensitive to change in the estimated useful economic lives and residual value of assets. These are reassessed annually and amended were necessary to reflect current circumstances.
**35**
**Annual Review 2022-23** British Nutrition Foundation
## Notes to the Financial Statements
for the year ended 31 May 2023
## **2 Voluntary income**
|**2 Voluntary income**|||
|---|---|---|
||**Total**|**Total**|
||**2023**|**2022**|
||**£**|**£**|
|Donations|715,035|678,060|
|Subscriptions|196,149|171,851|
||**911,184**|**849,911**|
All voluntary income received in 2022 and 2021 is unrestricted income.
## **3 Investment income**
|**3 Investment income**|||
|---|---|---|
||**Total**|**Total**|
||**2023**|**2022**|
||**£**|**£**|
|Bank interest|4,956|1,176|
|Investment income|18,284|17,256|
||**23,240**|**18,432**|
All investment income received in 2022 and 2021 is unrestricted income.
## **4 Income from charitable activities**
|**4 Income from charitable activities**||||
|---|---|---|---|
||**Total**|**Total**|**Total**|
||**2023**|**2023**|**2022**|
||**Unrestricted**|**Restricted**|**-**|
||**£**|**£**|**£**|
|Projects|527,926|41,900|453,010|
|Publications|28,776|-|31,318|
||**556,702**|**41,900**|**484,328**|
Within Project Income for 2023 is £41,900 of restricted monies from the ASET Fund. All other income from charitable activities is unrestricted.
All income from charitable activities received in 2022 was unrestricted income.
**36**
British Nutrition Foundation **Annual Review 2022-23**
## Notes to the Financial Statements
for the year ended 31 May 2023
## **5 Total resources expended**
**----- Start of picture text -----**
Unrestricted Restricted Total Total
Cost of Cost of
raising Charitable raising Charitable
funds activities funds activities 2023 2022
£ £ £ £ £ £
Charitable direct costs
Projects - 81,590 - 13,995 95,585 39,549
Science and Education services - 8,115 - - 8,115 3,775
Publications - 455 - - 455 75
Prizes and Awards - 10,158 - - 10,158 3,184
- 100,318 - 13,995 114,313 46,583
Fundraising direct costs
Publications 6,219 - - - 6,219 5,905
Investment management fees 5,061 - - - 5,061 5,399
Other fundraising costs 8,257 - - - 8,257 5,788
19,537 - - - 19,537 17,092
Support costs
Staff costs 52,812 971,751 - - 1,024,563 904,168
General office costs 10,652 236,504 - - 247,156 233,017
Depreciation 182 4,371 - - 4,553 7,527
Amortisation 412 9,890 - - 10,302 14,673
64,059 1,222,516 - - 1,286,575 1,159,385
Governance costs
Salaries and office costs - 53,057 - - 53,057 45,241
Annual General Meeting 29,970 - - - 29,970 17,957
Legal and professional - 52,668 - - 52,668 33,950
Auditor’s fees - current year audit - 9,714 - - 9,714 6,764
Auditor’s fees - other - 1,750 - - 1,750 1,436
VAT Provision - 36,249 - - - -
Committee Expenses - 11,806 - - 11,806 6,971
29,970 165,244 - - 158,964 112,319
Total resources expended 113,565 1,488,078 - 13,995 1,579,389 1,335,379
**----- End of picture text -----**
Support costs are allocated to the cost of raising funds and charitable activities on the basis of staff time.
For a breakdown of the prior year comparative please see the next page.
**37**
**Annual Review 2022-23** British Nutrition Foundation
## Notes to the Financial Statements
for the year ended 31 May 2023
## **5 Total resources expended (continued)**
**----- Start of picture text -----**
Unrestricted Restricted
Cost of Cost of
raising Charitable raising Charitable
funds activities funds activities 2022
£ £ £ £ £
Charitable direct costs
Projects - 39,549 - - 39,549
Science and Education services - 3,775 - - 3,775
Publications - 75 - - 75
Prizes and Awards - 3,184 - - 3,184
- 46,583 - - 46,583
Fundraising direct costs
Publications 5,905 - - - 5,905
Investment management fees 5,399 - - - 5,399
Other fundraising costs 5,788 - - - 5,788
17,092 - - - 17,092
Support costs
Staff costs 55,052 849,116 - - 904,168
General office costs 9,471 223,546 - - 233,017
Depreciation 301 7,226 - - 7,527
Amortisation 587 14,086 - - 14,673
65,411 1,093,974 - - 1,159,385
Governance costs
Salaries and office costs - 45,241 - - 45,241
Annual General Meeting 17,957 - - - 17,957
Legal and professional - 33,950 - - 33,950
Auditor’s fees - current year audit - 6,764 - - 6,764
Auditor’s fees - other - 1,436 - - 1,436
Rebranding - 6,971 - - 6,971
17,957 94,362 - - 112,319
Total resources expended 100,460 1,234,919 - - 1,335,379
**----- End of picture text -----**
**38**
British Nutrition Foundation **Annual Review 2022-23**
## Notes to the Financial Statements
for the year ended 31 May 2023
## **6 Staff costs**
|**6 Staff costs**|||
|---|---|---|
||**Total**|**Total**|
||**2023**|**2022**|
||**£**|**£**|
|Wages and salaries|819,981|769,241|
|Employers NI contributions|87,910|80,692|
|Pension costs|96,515|81,305|
|Other costs|47,394|10,680|
||**1,051,800**|**941,918**|
This includes the remuneration of interns of £14,223 (2022: £13,468) and employer’s NI of £1,080 (2022: £1,020).
The average number of persons employed by the Foundation during the the year was 20 (2022: 19) This includes 1 intern (2022:1).
Average headcount expressed as a full time equivalent during the year was 17 (2022: 17).
The number of employees whose emoluments exceeded £60,000 were:
|The number of employees whose emoluments exceeded|£60,000 were:||
|---|---|---|
||**2023**|**2022**|
||**No.**|**No.**|
|£60,000 - £70,000|1|-|
|£70,001 - £80,000|-|1|
|£90,001 - £100,000|1|-|
|£120,001 - £130,000|1|-|
Pension contributions to the above individuals amounted to £44,530 (2022: £17,747).
## **Trustees and Key Management Personnel**
The trustees received remuneration during the year of £Nil (2022: £Nil). During the year 5 (2022: 4) trustees received reimbursement of travel expenses of £1,804 (2022: £1,228).
The charity incurred professional indemnity insurance of £825 during the year (2022: £809).
Key management personnel consist of the Chief Executive, the Managing Director, the Science Director, the Nutrition Science Manager, the Nutrition Communication Manager and the Education Service Manager. The total employee benefits of the charity’s key management personnel were £405,487 (2022: £473,156).
**39**
**Annual Review 2022-23** British Nutrition Foundation
## Notes to the Financial Statements
for the year ended 31 May 2023
|**7**|**Intangible fxed assets**||||
|---|---|---|---|---|
|||**Online Training**|**New**|**Total**|
|||**Platform**|**Website**|**2023**|
|||**£**|**£**|**£**|
||**Cost**||||
||At 1st June 2022|122,754|25,000|147,754|
||Additions|-|79,196|79,196|
||**At 31st May 2023**|**122,754**|**104,196**|**226,950**|
||**Amortisation**||||
||At 1st June 2022|120,784|8,334|129,118|
||Charge for the year|1,969|8,333|10,302|
||**At 31st May 2023**|**122,753**|**16,667**|**139,420**|
||**Net Book Value**||||
||At 31st May 2023|1|87,529|87,530|
||**At 31st May 2022**|**1,970**|**16,666**|**18,636**|
|**8**|**Tangible fxed assets**||||
|---|---|---|---|---|
|||**Furniture**|**Computers**||
|||**and**|**and ancilliary**|**Total**|
|||**Fittings**|**Equipment**|**2023**|
|||**£**|**£**|**£**|
||**Cost**||||
||At 1st June 2022|6,331|29,749|36,080|
||Additions|-|5,531|5,531|
||**At 31st May 2023**|**6,331**|**35,280**|**41,611**|
||**Depreciation**
At 1st June 2022
Charge for the year|6,331
-|23,941
4,552|30,272
4,552|
||**At 31st May 2023**|**6,331**|**28,493**|**34,824**|
||**Net Book Value**
At 31st May 2023|-|6,787|6,787|
||**At 31st May 2022**|**-**|**5,808**|**5,808**|
||||||
**40**
British Nutrition Foundation **Annual Review 2022-23**
## Notes to the Financial Statements
for the year ended 31 May 2023
## **9 Fixed asset investments**
**----- Start of picture text -----**
||||
|---|---|---|
|The movements during the year were as follows:-|Total|Total|
|2023|2022|
|£|£|
|Balance at the beginning of the year|650,981|660,380|
|Additions at cost|4,000|36,160|
|Disposals at open market value|(12,892)|(32,486)|
|(Proceeds £15,573 (2022 £35,829), gain on disposal £2,681 (2022: £3,343))|
|Add: Cash balances included in investments|60,688|36,905|
|702,777|700,959|
|Unrealised loss on valuation|(23,837)|(13,073)|
|Market value as at 31st May 2023|678,940|687,886|
**----- End of picture text -----**
## **9(b) Analysis of listed investments**
**----- Start of picture text -----**
||||
|---|---|---|
|Total|Total|
|2023|2022|
|£|£|
|UK Equities|273,190|298,480|
|Overseas Equities|156,457|150,748|
|Global Fixed Interest|188,605|201,754|
|Cash|60,688|36,904|
|678,940|687,886|
**----- End of picture text -----**
**9(c) As at 31 May 2023 No Investment represented more than 5% of the total invstments portfolio -** (2022: no investment represented more than 5% of the total investments portfolio)
## **10 Debtors**
**----- Start of picture text -----**
||||
|---|---|---|
|Total|Total|
|2023|2022|
|£|£|
|Prepayments and accrued income|37,038|42,662|
|Other debtors|62,977|83,736|
|100,015|126,398|
**----- End of picture text -----**
**41**
**Annual Review 2022-23** British Nutrition Foundation
## Notes to the Financial Statements
for the year ended 31 May 2023
## **11 Creditors**
|**11 Creditors**|||
|---|---|---|
||**Total**|**Total**|
||**2023**|**2022**|
||**£**|**£**|
|PAYE & VAT payables|33,589|63,020|
|Accruals and deferred income (note 12)|151,827|194,148|
|Pensions & Other creditors|15,010|1,693|
|VAT Provision|36,249|-|
||**236,675**|**258,861**|
## **12 Deferred income**
|**12 Deferred income**|||
|---|---|---|
||**Total**|**Total**|
||**2023**|**2022**|
||**£**|**£**|
|Deferred income at 1st June|102,713|41,089|
|Project Income received in advance of completion of work|76,110|102,713|
|Amounts released to the accounts|(102,713)|(41,089)|
|**Deferred income at 31st May**|76,110|102,713|
|Accruals|75,717|91,435|
||**151,827**|**194,148**|
## **13 Restricted Funds**
**----- Start of picture text -----**
Balance as Transfer Balance as
at 1st June Incoming Outgoing from/(to) at 31st May
2022 Resources Resources Unrestricted 2023
£ £ £ £ £
A-Level Fd Tech prize 362 - - - 362
BNF GCSE Fund 5,958 - - - 5,958
ASET Fund - 41,900 (13,995) - 27,905
6,320 41,900 (13,995) - 34,225
**----- End of picture text -----**
|**Balance as**
**at 1st June**
**Incoming**
**2021**
**Resources**
**£**
**£**
A-Level Fd Tech prize
362
-
BNF GCSE Fund
5,958
-|**Outgoing**
**Resources**
**£**
-
-|**Transfer**
**from/(to)**
**Unrestricted**
**£**
-
-|**Balance as**
**at 31st May**
**2022**
**£**
362
5,958|
|---|---|---|---|
|**6,320**
**-**|**-**|**-**|**6,320**|
The restricted funds consists of prize schemes (A Level Fd Tech prize and BNF GCSE Fund) and The ASET fund.
The ASET fund is a grant awarded from the All Saints Education Trust for work to be completed over the next 1-2 years. The remaining funds at the end of May 2023 are being held in designated funds for use next financial year.
**42**
British Nutrition Foundation **Annual Review 2022-23**
## Notes to the Financial Statements
for the year ended 31 May 2023
## **14 Designated Funds**
|**14 Designated Funds**||||||
|---|---|---|---|---|---|
||**Balance as**|||**Transfer**|**Balance as**|
||**at 1st June**|**Incoming**|**Outgoing**|**from/(to)**|**at 31st May**|
||**2022**|**Resources**|**Resources**|**Unrestricted**|**2023**|
||**£**|**£**|**£**|**£**|**£**|
|Strategic contingency fund|19,663|-|-|-|19,663|
|IT Strategic fund|6,241|-|(6,241)|-|-|
|Drummond fund|151,327|-|(28,461)|-|122,866|
||**177,231**|**-**|**(34,702)**|**-**|**142,529**|
||**Balance as**|||**Transfer**|**Balance as**|
||**at 1st June**|**Incoming**|**Outgoing**|**from/(to)**|**at 31st May**|
||**2021**|**Resources**|**Resources**|**Unrestricted**|**2022**|
||**£**|**£**|**£**|**£**|**£**|
|Strategic contingency fund|19,663|-|-|-|19,663|
|IT Strategic fund|20,913|-|(14,672)|-|6,241|
|Drummond fund|171,999|-|(20,672)|-|151,327|
||**212,575**|**-**|**(35,344)**|**-**|**177,231**|
The Strategic contingency fund is for the CEO to access for use on carefully considered projects, such as those that would help the Foundation increase its impact, profile or capacity.The intention is that the fund will be used, when needed, over the next 1-3 years to support the BNF Business Plan and the new strategy.
The IT Strategic Fund has been used to complete external IT work, specifically enhancing the consumer engagement element of the BNF website (www.nutrition.org.uk).
The Foundation continues with the management of the Drummond Memorial Fund which will be utilised to extend the reach of current BNF activities: to support and encourage young people in their career development in nutrition and to add value to our existing work: GCSE and A-Level awards, Internships, nutrition related on-line training etc and profile.
**43**
**Annual Review 2022-23** British Nutrition Foundation
## Notes to the Financial Statements
for the year ended 31 May 2023
## **15 Analysis of Net Assets between funds**
|**15 Analysis of Net Assets between**|**funds**|||||
|---|---|---|---|---|---|
|||**Fixed**||**Current**|**Total**|
|||**Assets**|**Investments**|**Assets**|**2023**|
|||**£**|**£**|**£**|**£**|
|Restricted funds|**Note 13**|-|-|34,225|34,225|
|Unrestricted funds:||||||
|_Designated funds_|**Note 14**|-|-|142,529|142,529|
|_General funds_||94,317|678,940|527,045|1,300,302|
|||**94,317**|**678,940**|**703,799**|**1,477,056**|
|||**Fixed**||**Current**|**Total**|
|||**Assets**|**Investments**|**Assets**|**2023**|
|||**£**|**£**|**£**|**£**|
|Restricted funds||-|-|6,320|6,320|
|Unrestricted funds:||||||
|_Designated funds_||-|-|177,231|177,231|
|_General funds_||24,443|687,886|683,724|1,396,053|
|||**24,443**|**687,886**|**867,275**|**1,579,604**|
## **16 Taxation**
The entity is a registered charity and does not undertake non-charitable activities and are entitled to tax exemption by the HM Revenue and Customs.
## **17 Capital**
The Foundation is limited by guarantee. In the event of a winding up of the Foundation the members’ liability is restricted to contributing an amount not exceeding £5 each. As at 31st May 2023 there were 49 members (2022: 46 members).
## **18 Operating Leases**
At the reporting end date the charity had the following future minimum lease payments under non-cancellable operating leases which fall due as follows:
|**2023**
**Land and**
**Buildings**
Within 1 year
112,372
1 to 5 years
46,942|**Other**
7,800
5,200|**2022**
**Land and**
**Buildings**
112,372
159,315|**Other**
7,800
13,000|
|---|---|---|---|
|**159,315**|**13,000**|**271,687**|**20,800**|
## **19 Related party transactions**
No related party transactions were made during 2023 (2022: £Nil)
**44**
British Nutrition Foundation **Annual Review 2022-23**
## Appendix **Corporate Members**
as of 31 May 2023
## Sustaining Corporate Corporate Members Aldi stores Ltd Members
Aldi stores Ltd Arla Foods UK British Sugar plc Cargill R&D Centre Europe
_Sustaining members provide a donation to the British Nutrition Foundation for at least three years to support our work focussing on consumer education and engagement with the media, government, schools and health professionals._
Costa Ferrero General Mills Greggs plc Innocent Drinks Kerry Foods Ltd KP Snacks Ltd Lidl GB
Agriculture and Horticulture Development Board (AHDB)
Associated British Foods
Asda Stores Ltd
Coca-Cola Great Britain and Ireland
Danone Ltd
LoSalt
International Flavours & Fragrances Inc (IFF)
Mars UK Ltd
Sodexo
Starbucks Subway UK & Ireland Tata Consumer Products The Co-operative Group plc Uber Eats UK Flour Millers Waitrose & Partners Weetabix Ltd Whitbread Wm Morrison Supermarkets plc Yakult
McDonalds Restaurants Ltd
J Sainsbury plc
Mitchells & Butlers
Kellogg Europe Trading Ltd
Marks and Spencer plc
Mondelez International
Nestlé UK Ltd/ Nestlé Charitable Trust PepsiCo UK Ltd Tate & Lyle plc Tesco plc
National Farmers Union Trust Company Ltd
Nestlé Nutrition UK & Ireland Nomad Foods Ltd Pladis (United Biscuits) Premier Foods Quorn (Marlow Foods Ltd) Slimming World Ltd
**Annual Review 2022-23** British Nutrition Foundation **45**
## Appendix **Financial Support for Activities in 2022-23** as of 31 May 2023
During the year, the following organisations provided financial support for specific activities:
## _**Food – a fact of life**_
Agriculture and Horticulture Development Board (AHDB)
**Teaching Primary Food and Nutrition**
All Saints Educational Trust
**pHood futures** Royal College of Chemistry
## **Practical workshops**
UK Flour Millers
**Farm to Table** Spinneys (UAE)
**Farm in a Box** Warburtons
## **Healthy Eating Week**
Tesco
Quorn Foods Sodexo AB Mauri UK & Ireland
Agriculture & Horticulture Development Board (AHDB) FDF Action on Fibre
General Mills Innocent drinks Marks and Spencer plc
UK Flour Millers
Waitrose & Partners
**Tate & Lyle: Considering Claims** Tate and Lyle
## **M&S Joint Placement**
Marks & Spencer plc
## **Healthy, Sustainable Diets**
Agriculture and Horticulture Development Board (AHDB)
Arla Foods UK
The Co-operative Group
Danone Ltd
General Mills Innocent Drinks Kellogg Europe Trading Ltd
PepsiCo UK Ltd Quorn Foods
J Sainsbury plc
Sodexo Mars UK Ltd
**McDonald’s Joint Placement**
McDonald’s Marketing Co-Operative Limited
## **AHDB - We Eat Balanced**
Agriculture and Horticulture Development Board
## **EIT Portion Size**
Innovate UK
## **How We Eat Podcast**
Mondelez Global LLC
**Responsive Feeding & More Webinar**
Nestlé UK Ltd
**Learning Event: Immunity in Early Years** Nestlé UK Ltd
## **Tate & Lyle – The Talking Point**
Tate and Lyle
## **Oral Health Webinar**
Mars Incorporated
**Pulse Webinar**
Sunny Side Up
**Breakfast Partnership Project**
Magic Breakfast
## **Uber Eats Project Work 2022-23**
Uber Eats
## **LIDL 2023 Project Work 2022-23**
Lidl Great Britain Limited
**Food4Years Video Project**
Food4Years Network
**DNA – Food4Years**
University of Reading
## **Waitrose Healthy Eating Training**
Waitrose Ltd
## **Raising the Pulse**
University of Reading
**46**
British Nutrition Foundation **Annual Review 2022-23**
## Appendix
## **Honorary Members, Governors Emeritus and Committees**
as of 31 May 2023
## **Honorary Members**
Michael Collyer Anne Heughan Professor Robert S Pickard Professor Brian Wharton
## **Governors Emeritus**
Iain Ferguson CBE Paul Hebblethwaite The Baroness Gloria Hopper Professor Anne de Looy Dr WT Little CBE R McRobert OBE Professor Tom Sanders David A Tate Professor Roger G Whitehead CBE
## **Finance, Audit & Risk Committee**
Desiree Irving-Brown, _Trustee (Chair)_ Graeme Findlay, _Trustee_ Professor John Mathers, _Trustee_ Luke Stockill, _Trustee_ Sam Fulton, _Trustee_
## **HR & Remuneration Committee**
Louise Redmond, _Trustee (Chair)_ Alyson Greenhalgh-Ball, _Trustee_ Professor John Mathers, _Trustee_ Alisdair Wotherspoon, _Trustee_ Paul Wheeler, _Trustee_
## **Advisory Committee**
## Professor Janet Cade
_Professor of Nutritional Epidemiology and Public Health, University of Leeds (Chair)_ Kate Platts _Head of Research and Innovation, Westfield Health (Deputy Chair)_
Judith Batchelar OBE _Director, Food Matter International_
Professor John Blundell _Chair of Psychobiology, University of Leeds_
## Professor Gary Frost
_Chair in Nutrition and Dietetics, Imperial College London_
Dr Susan Gatenby _Senior Director, Nutrition Europe, PepsiCo UK Ltd_
Glynis Henderson _Education Consultant_
Professor Kevin Whelan _Professor of Dietetics, King’s College London_
Professor Martin Wiseman _Visiting Professor in Human Nutrition, University of Southampton_
## **Nominations Committee**
Iain Ferguson CBE _Chair of Council at Cranfield University (Retired December 2022)_
Professor Christine Williams _Director, Food Agriculture and Health, University of Reading (Chair)_
Professor John Mathers _Professor of Human Nutrition, University of Newcastle (Chair of the Board of Trustees)_
## **Scientific Committee**
Mrs Barbara Bray MBE _Independent Registered Nutritionist and Food Safety consultant_
Dr Adrian Brown _University College London_
Dr Susanne Bryngelsson _RISE/Kristianstad University_ Dr Eirini Dimidi _King’s College London_ Mrs Laura Farrell _Tesco_
Mrs Nicky Gillett _Allied Bakeries_
Ms Emily Jesper-Mir _Wellcome Trust/Sense about science_
Dr Kavita Karnick _Tate & Lyle_
Dr Gunter Kuhnle _University of Reading_
Dr Amelia Lake _Teeside University_
Professor Jennie Macdiarmid _University of Aberdeen_
Dr Duane Mellor _Aston University_
Professor Lisa Methven _University of Reading_ Mrs Barbara Monks _Food education consultant_
Professor Eric Robinson _University of Liverpool_
Professor Peter Rogers _University of Bristol_
Professor Tom Sanders _King’s College London_
Professor David Stensel _University of Loughborough_
Professor Emma Stevenson _University of Newcastle_
Dr James Stewart _University Hospitals of Leicester_
Ms Laura Street _Marks & Spencer_
Mr Matt Towner _Impact on Urban Health_ Dr Lisa Wilson _Richmond and Wandsworth Councils_
## **Editorial Advisory Board**
Michael Adams _Campden BRI_ Dr Aisling Aherne _Kerry Group_ Dr Margaret Ashwell _Ashwell Associates_ Professor James Betts _University of Bath_ Professor John Blundell _University of Leeds_ Dr Brigitte Brands _Ludwig-Maximilians-University of Munich_ Dr Veronique Chachay _University of Queensland_
Dr Caroline Childs _University of Southampton_
Dr Laura Fernandez-Celemin _EUFIC_
Professor Ciaran Forde _Wageningen University & Research_
Dr Nick Fuller _University of Sydney_
Professor Alison Gallagher _University of Ulster_
**Annual Review 2022-23** British Nutrition Foundation **47**
Professor Marcela Gonzalez-Gross _Technical University of Madrid_ Professor Bruce Griffin _University of Surrey_
Dr Wendy Hall _King’s College London_ Dr Kirsty Hassall _Rothamsted Research_
Dr Patrícia de Fragas Hinnig _Federal University of Santa Catarina, Florianópolis_
Professor Orla Kennedy _University of Reading_
Dr Amelia Lake _Durham University_
Dr Clare Leonard _Consultant Nutritionist_
Claire MacEvilly _Airfield Estate, Dublin_
Dr Christophe Matthys _KU Leuven_
Professor Anne-Marie Minihane _Norwich Medical School, Director of Norfolk Institute of Healthy Ageing (NIHA)_
Dr Panagiota Mitrou _WCRF International_
Dr Caoileann Murphy _University College Dublin_
Dr Anne Nugent _Queens University Belfast, UK and University College Dublin, Ireland_
Dr Gerda Pot _Louise Bolk Institute/King’s College London_
Professor Marie Reid _University of Hull_
Professor Hettie Schönfeldt _University of Pretoria_
Dr Joanne Slavin Professor _University of Minnesota_
Professor Gregorio Varela-Moreiras _University of San-Pablo-CEU_ Professor Youfa Wang _Xi’an Jiaotong University_
## Education Working Groups
## **English Education Working Group**
Louise Attwood _AQA_
Rosalie Forde _Three Ways School_
Tracey Goodyere _Birmingham City University_
Helen Grundy _Health for Life Programme Manager_
Anita Hardy _OCR_
Andrew Hartshorn _Finham Park 2_
Zoe Lawrence _Petersfield School_
Kevin McGuinness _Bramhall High School_
Dr Jason O’Rourke _Washingborough Academy_ Ms Susanne Parker-Morris _Worcester University_
Brianne Turner _PE Specialist_
Elizabeth Tydeman _Public Health England_
## **Northern Ireland Education Working Group**
Lynne Anderson _Wellington College Belfast_ Mairead Davidson _University of Ulster_ Shirley Davidson _Omagh Academy_
Judith Hanvey _Education Authority (Belfast)_ Glynis Henderson _Education Consultant_
Heather Kettyle _Enniskillen Royal Grammar School_
Jennifer McGonagle _Food Standards Agency Northern Ireland_ Amanda McGarry _North Coast Integrated School Coleraine_ Jennifer McGonagle _Food Standards Agency Northern Ireland_
Laura McGreevy _St Columbanus’ College_
Joanne O’Neill _Magherafelt High School_ Steven Park _University of Ulster_
Hannah Somerville _McKinney Primary School_ Wendy Strain _Antrim Grammar School_
Dorothee Wagner _CCEA_
Michelle Young _Food Standards Agency Northern Ireland_
## **Scottish Education Working Group**
Shirley Beattie _Education Scotland_
Carla Bell _Alloa Academy_
Emma Creaney _Carluke High School_
Jen Eddington _Westhill Academy_
Graeme Findlay _Scottish Qualification Authority_ Ann Floyd _HM Inspector of Education_
Elaine Gardiner _University of Strathclyde_ Lara Henderson _St Timothy’s Primary School_
Ruth Higginson _Musselburgh Grammar High School_ Megan Johnston _Alexandra Parade Primary_
Emma Juskowiak _Strathaven Academy_
Isla Porteous _St Joseph’s College_ Jen Shaw _Food Standards Scotland_
## **Welsh Education Working Group**
Amy Bergiers _Nantgaredig Primary School_
Mark Campion _Her Majesty’s Inspector of Education and Training in Wales_
Allison Candy _Welsh Joint Education Committee_
Sue Carbis _Cardiff Council_
Lloyd Henry _Ysgol Gyfun Gwyr_
Mike Lewis _Gowerton Comprehensive_
Nerys Lloyd _Pen Y Cwm Special School_ Kathryn Mallows _Cowbridge Comprehensive School_
Jo Nicholls _Aberdare Community School_
Matt Penny _Monmouth Comprehensive School_
Meg Taylor _Ysgol Calon Cymru_ Nia Rees Williams _Conwy County Borough Council_
## **British Nutrition Foundation**
New Derwent House 68-73 Theobalds Road London WC1X 8TA
Telephone +44 (0) 20 7557 7930 Email postbox@nutrition.org.uk
Company registered number: 00898651 Registered charity number England and Wales: 251681 Registered charity number Scotland: SC040061 Publication date: November 2022
## **www.nutrition.org.uk**
**www.foodafactoflife.org.uk**
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