# Annual Trustees’ **Report Accounts** & 2023-2024
Connecting people, food and science, for better nutrition and healthier lives
Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
## **Contents**
- **03** Welcome from the Chair
- **04** Welcome from the Chief Executive
- **06** Our vision, mission & strategy
- **09** Impact and reach
- **12** Changing the food environment
- **14** Educating people
- **18** Trustees’ Annual Report & Accounts
- **23** Financial Review
**26** Trustees’ Report
- **28** Independent Auditor’s Report
- **32** Financial Statements
- **48** Appendix 1: Corporate members
- **49** Appendix 2: Support for key activities in 2023-24
- **50** Appendix 3: Honorary members, Governors Emeritus and Committee Members
I am delighted to present our Annual Report as Chair of the Board of Trustees and to thank my fellow Trustees for their continued support for the British Nutrition Foundation. I also extend my thanks to our Advisory Committee, chaired by Professor Janet Cade, and to our Chief Executive, Elaine Hindal and her team, for their commitment to furthering the aims and mission of the Foundation over the past year.
In my career as Professor of Human Nutrition, much of my research has focussed on the importance of nutrition in healthy ageing and reducing the risk of diet-related disease. The evidence shows that healthy dietary patterns can play a pivotal role in increasing healthy life expectancy. Looking at the health of the UK population, it is clear that we have much to do to ensure that people do not spend a significant proportion of their later life in poor health. While someone who is 65 years old today can expect to live to 85, those in the most deprived circumstances can expect to spend 20 fewer years in good health than those who are better off. Improving diet quality throughout the life course must be part of the solution.
Although diet and health are high on the agenda, it is a topic that divides opinion and generates misleading and conflicting messages. Therefore, it is crucial that that evidence-based
appointed to develop resources on cooking and nutrition. This year the Foundation was also approached by the BBC’s online study support resource, BBC Bitesize. We developed pupil facing resources on healthy eating, nutrients and energy, demonstrating the breadth of the Foundation’s work from complex science to accessible information for young children.
information and advice cuts through the noise. The British Nutrition Foundation, with its staff of trained nutrition scientists and educators, with support from experts within our Trustees and Committees is well placed to do just that.
For example, this year, the team worked with the charity Magic Breakfast to publish a narrative review on the importance of breakfast for health and educational attainment in school-aged children. The review took an in-depth look at the evidence, setting out key issues such as prevalence of breakfast skipping and low nutrient intakes as well as the potential for school breakfast provision to support children’s health, especially of the most vulnerable. The findings of the report, along with a roundtable discussion with key stakeholders, have been translated into practical recommendations for schools and policy makers and a simple ‘Good Breakfast Guide’ for schools and parents, with key facts about healthy breakfasts.
We face many challenges in reducing diet-related ill health for which there are no easy fixes. However, the British Nutrition Foundation is making an important contribution to improving health and wellbeing by continuing to bring nutrition science to the fore and ensuring that interventions are evidence-based.
I look forward to the British Nutrition Foundation making further contributions to improving public health in the years ahead.
The Foundation’s scientific underpinning and educational expertise have generated important partnerships this year. The Oak National Academy has begun work to develop new curriculum resources for schools on Design and Technology, and, in partnership with the Design and Technology **Professor John Mathers** Association, the Foundation was Chair, Board of Trustees
Chair, Board of Trustees
**Welcome** from the Chair
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Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24Annual Review 2023-24 British Nutrition Foundation British Nutrition Foundation
## **Welcome**
from the Chief Executive
With the publication of a new
place to protect our impartiality, including our Board of Trustees and Committees, which are weighted towards the scientific community, and transparency about the funding we receive.
organisational strategy last year, a key focus this year has been how we evaluate our impact. That is, we have moved from looking at _how_ we work, to _what_ we will do and, more importantly, _why_ .
Through our work with food industry members, we are uniquely positioned to support the changes needed for a healthier food environment. For example, this year we have been working with a group of companies in the out of home sector, representing some of the UK’s most popular café and restaurant brands, to determine how the sector can contribute to making healthier choices easier. With an estimated 25% of our calorie intake from foods bought and eaten outside the home, changes in this sector have the potential to make a significant difference to dietary intakes for the whole population.
Our vision that everyone has a healthy and sustainable diet can seem remote in the current climate. But, by developing our theory of change, we have identified those long-term outcomes that indicate progress towards this goal. These outcomes are focussed on creating engagement, raising awareness, building confidence, improving competence and skills development – the foundations of lasting behaviour change.
Several case studies demonstrating our impact this year are included later in this report, and our ambition is to build on these in the year to come. This will allow us, not only to demonstrate better the difference we can make as a small charity, but to ensure that we allocate our resources to greatest effect.
This year, we have also seen a major campaign from a UK retailer to promote their healthy eating range. The Foundation supported the development of evidence-based nutrition criteria for this range, and it is encouraging to see the development and promotion of healthier products is now a key part of that company’s strategy.
One of the long-term outcomes in our theory of change is that ‘healthy and sustainable food and drink options are the easiest choice’. Our current food environment does not support people to make healthy and sustainable choices, particularly those on the lowest incomes.
Alongside our work with the food industry, we continue our initiatives with schools.
Partnerships with the food industry can be controversial and, quite rightly, subject to scrutiny. We have a series of safeguards in
We aim to help improve children’s health and wellbeing by making sure they get the best food education possible. The cost
of ingredients is a major barrier to practical cookery lessons in schools. This year, we coordinated a pilot project providing ingredients for cooking sessions in schools, along with recipes and guidance. This was well received by teachers with 90% agreeing that the activity increased students’ knowledge, skills and confidence.
It is more important than ever to promote health, wellbeing and sustainability with information founded on the best available evidence. While we, as a small charity, do not have all the answers, we are passionate about making a difference to people’s lives and I’m excited about what the British Nutrition Foundation team, with the incredible support of our expert trustees and advisors, can achieve in the year ahead.
**Elaine Hindal** Chief Executive
_As a leading UK voice in nutrition, we recognise that promoting health and well-being extends beyond the science of food and requires a commitment to ensuring fair access, representation, and opportunities for all._
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Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
**a challenging environment, to make healthier choices.** As an evidence-based organisation, we are concerned by the volume of conflicting, poor-quality information and advice that is available on diet and health. We have the expertise to make nutrition science accessible to a wide audience, providing the facts behind the headlines. **3**
**for change: Our vision, mission & strategy** We want a future where everyone has a healthy, sustainable diet. Tackling diet-related ill health needs action across our society. As a charity, we want to play our part in improving diets so that people can live healthier lives. Our ambition is that by 2028, we will have doubled our reach and evidenced our contribution to healthier, more sustainable diets by demonstrating both our impact on the food environment and on consumer knowledge, skills and confidence around food. **[1]** longer term. 6
**Our strategy for 2023-2028 focusses on three levers for change:**
## Changing the food environment
Advocating Science and Building Consensus **Using thought leadership and our wide network across the field to champion evidencebased nutrition science.** Our work is anchored in scientific expertise and an ability to translate nutrition science for a range of audiences. Everything we do is underpinned by a strong foundation of scientific evidence. We use this expertise to provide science-led insights into important issues in public health nutrition.
**Working with the food industry and others to advocate for an environment that makes healthier choices easier.**
Where we live and what we earn radically shape the options available to us in terms of food and activity. Access to a healthy, sustainable diet is impacted by what we can afford, our social networks and community, and by the food environment we experience. For many people, this puts healthy eating out of reach.
Our corporate members represent a significant proportion of those who make and sell our food and are well placed to deliver change
Our connections in the field of nutrition science are a key strength, allowing us to bring people together to build consensus and thought leadership. Tackling major issues, such as sustainable diets, healthy ageing and health inequalities, is complex and we are working to convene those who can help us make an impact.
## Educating people
**Providing information to develop knowledge and skills that inspire people, in**
We also recognise and champion those working in the field of nutrition science. Our awards, made possible by the Drummond Memorial Fund, span scientific careers, from our Early Career Award, given to those who show the potential to be future leaders, to the BNF Prize, which is awarded each year to an individual who has demonstrated outstanding contribution to nutrition over the longer term.
at pace and at scale. We work with our members, providing science-led insights and advice, helping to drive change that makes healthier choices easier for consumers. For example, we supported a major UK food retailer with evidencebased criteria for an on-pack healthy choice logo, which has been used to drive new product development and to set targets for increasing the sales of healthier products.
to set targets for increasing the sales of healthier products. We collaborate with stakeholders and organisations across society, including schools, local authorities, charities and policy makers, to support efforts to shape a healthier food environment. **2**
This year, our website was relaunched for a ‘consumer’ audience, using insights from search engine data to identify issues most frequently searched and on which the Foundation could provide evidencebased information. Dwell time on the site has improved, suggesting users
are connecting with the information and reading through our content. Further development of our website remains a key priority for 2024-25.
We commissioned a ‘deep dive’ on Education this year, to critically review Food – a fact of life, our programme of resources for teachers in primary and secondary schools – and identify future challenges and opportunities. With Food a fact of life in almost half of UK secondary schools, we continue to listen to feedback from teachers and schools.
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Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
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**Our strategy is supported by two enablers:**
Being a great place to work, and work with In the past year, we have restructured the organisation better to align with our strategy, which has led to significant change. We have invested in people to expand our capacity, and this process is ongoing. We seek input from our team through team surveys, the **1** results of which are reviewed by our HR & Remuneration Committee, and we support all employees to have Personal Development Plans in place.
## 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.
## Our Values are:
- Purpose – we are focussed 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.
Our commitment to equity, diversity and inclusion (EDI) is now being felt more widely in the organisation, as we have begun to collect data on protected characteristics and make some changes to our processes, for example, using ‘blind’ applications in recruitment and accessible interview methods to attract candidates who might not otherwise apply.
- 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.
The Board has appointed an EDI Champion, trustee Rosalie Forde, who will work alongside our team EDI Champion, Ayela Spiro, to further this important agenda.
- Openness – we are welcoming and want everybody to feel valued and supported. We communicate honestly and are open to others.
Sustaining our organisation In the past year, we have achieved modest income growth and welcomed two new corporate members. Diversifying our income remains a key priority, and this year, we were pleased to grow income working in partnership with other charitable organisations, including Magic Breakfast, the All Saints Educational Trust and the Design **2** & Technology Association.
We updated our values this year and have been working to embed them into our practices and culture as an organisation.
## **Impact & reach**
Our vision is that everyone has a healthy, sustainable diet. A key part of our strategy in moving towards this goal is to double our reach by 2028, providing more evidencebased information on diet, health and sustainability to a wider audience of nutritionists, health professionals, policymakers, the food industry, educators, and the public.
This year we achieved:
## **Impact case studies**
This year, we have made significant progress in defining our impact, and the short-, medium- and long-term outcomes that help us evaluate our work. This work is ongoing and will inform our Impact & Evaluation Framework in 2024-25.
- over a million users and 3.5 million page views across our websites, _nutrition.org.uk_ and _foodafactoflife.org.uk._
- over 2,500 media mentions
- over 1 million social media impressions from our channels, with a total following of over 73,000
The following sections provide case studies of how we have made an impact against each of our strategic priorities this year.
- a reach of about 2 million people through Healthy Eating Week, in more than 7,600 schools, local authority groups and workplaces.
- 1,746 people attended British Nutrition Foundation webinars or training.
## **Advocating Science and Building Consensus**
_Our work as a charity is to translate nutrition science into practical, evidence-based guidance that addresses the complex relationship between diet and health. We are proud of our longstanding reputation for fostering partnerships, uniting stakeholders from diverse sectors who share a common interest in food and nutrition._
## Sara Stanner Science Director
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Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
## Bringing together science and industry for innovative health solutions
This year, the British Nutrition Foundation was appointed to coordinate the Diet and Health Open Innovation Research Club (OIRC) initiative, a programme of investment in collaboration between research and industry in the food and drink sector. The programme seeks to promote a greater application of leading-edge research to healthier, more sustainable food and drink products, ultimately to improve the nutrition and health of the nation.
The role of the British Nutrition Foundation is to support six innovation hubs, encouraging dissemination and networking across the full breadth of OIRC. This project is perfectly placed to represent the Foundation’s approach of bringing science and industry together to deliver real-world benefits to society.
The Foundation launched a microsite to provide a central hub for information about the initiative, oirc.org.uk, which had 1171 users from March to May 2024. Two impact workshops have been run with hub leaders and the Foundation has promoted the activities of the hubs through our social media channels.
This project is funded by the Biotechnology and Biological Sciences Research Council with support from the Department for Environment, Food & Rural Affairs, Innovate UK and the Medical Research Council.
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## The importance of breakfast for school-aged children
This year, charity Magic Breakfast commissioned the British Nutrition Foundation to write a narrative review on the importance of breakfast for the health, educational attainment and wellbeing of school-aged children and young people.
Our review looked at the contribution of breakfast to nutrient intakes and diet quality in school-aged children aged 4-18 years. It also considered the effect of breakfast consumption on obesity and other markers of health as well as cognitive function, behaviour, and educational performance, with a focus on low socio-economic status households.
The review was published in November 2023, has been downloaded 2,636 times and achieved an Altmetric score of 9, putting the paper in the top 25% of research outputs scored. In December 2023 the paper was also referenced in a Parliamentary question to then Health Minister Maria Caulfield on breakfast provision.
Alongside the review, the Foundation organised a roundtable discussion with Magic Breakfast, to explore the findings and gather views from a range of stakeholders with insight and interest in children’s health inequalities and nutritional intakes.
Based on this, a set of recommendations was developed for educators, school food providers and policymakers. This was accompanied by our ‘Good Breakfast Guide’, a resource providing information on the importance of healthy breakfasts and suggestions for breakfast foods.
This project was funded by Magic Breakfast.
## Celebrating nutrition science
## Nutrition Bulletin
Through the Drummond Memorial Fund, we celebrate those working in nutrition science and related fields at different stages of their career.
As the official journal of the British Nutrition Foundation, _Nutrition Bulletin_ is an international, peerreviewed journal publishing concise and informative articles about recent developments in human nutrition science. We provide an interface between stakeholders in universities, industry, government, research, healthcare, education and media.
## The winners in 2023 were:
## Early Career Scientist Award
Recognising early career excellence in nutrition science.
With a broad global readership, the scientific quality of _Nutrition Bulletin_ is maintained through a rigorous editorial policy and through submission of all articles to a peerreview process, overseen by our international Editorial Board.
## RUNNERS UP
## WINNER
Dr Helena Fisk Rosie Cooper Dr Indira Southampton Nuffield Paz-Graniel University, in Department of Centre for recognition for Primary Care Biomedical her work in Health Sciences, Research Network inflammation University of Oxford in Obesity and and immunity for her work on Nutrition, Madrid with a focus how the NHS can for her work on on obesity and use digital health how nutrition could ageing, and the technologies to modulate the risk immunomodulatory provide much of cardiovascular actions of nutrients. needed follow-up disease and the healthcare relationship between to people with lifestyle factors and coeliac disease. mental health.
This year, the journal had an impact factor of 3.3 (with scores above 3 considered good in most fields) and had 389,750 downloads with over 80% of readers from outside the UK. The average attention score (measuring the amount of attention journal articles receive) for Nutrition Bulletin articles measured by Altmetric is 21.6 which is in the top 5% of all research outputs tracked.
During the year, we published Spotlights on food insecurity, ultra-processed foods and diet and mental health as well as a Virtual Issue on changing the retail food environment. We also appointed five Associate Editors to increase editorial capacity.
## Pump Priming Award
## The BNF Prize
Providing a grant of £5000 to a researcher to undertake pilot work that enables a more substantial grant application.
Awarded annually to a person for their outstanding achievement in an area of nutrition over a number of years.
## WINNER
Dr Noshin Daud WINNER The Rowett Institute, University Professor Sir Michael of Aberdeen Marmot CH [image Dr Daud Professor, UCL Department of receiving award] Epidemiology and Public Health for her research to and Director, UCL Institute of investigate whether Health Equity, for his substantial β-glucans derived contributions over a number of from barley and years, to reduce health inequalities oats can improve and for recognising that to tackle tumour and normal obesity, we will need to tackle tissue responses the wider determinants of obesity to radiotherapy. and ill-health.
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Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
Contributing to evidencebased criteria for the M&S Eat Well Flower
Working with members for a healthier out of home food environment
Research suggests that 70% of M&S customers want to be healthy but 46% don’t know how to do so. The Eat Well Flower logo criteria were developed in order to provide a simple signpost for consumers to identify healthier choices. These evidence-based criteria were developed by M&S nutritionists in consultation with the British Nutrition Foundation and were based on government guidelines and recommendations on nutrition and health. The criteria include limits on nutrients of concern such as salt, saturated fat and sugar as well as targets for nutrients and ingredients such as fibre, vegetables and wholegrains, which have established health benefits.
The food and drink we buy and consume from the out of home environment tends to be less healthy and is estimated to make up 25% of the calories we consume on average. Working with members from the out of home sector, we convened a forum to discuss how the sector could contribute to making healthier options easier.
Members of British Nutrition Foundation represent some of the most popular out of home brands such as Greggs, Costa and McDonalds, large food service companies such as Sodexo, and meal delivery apps including Uber Eats. While the work of the forum is at an early stage, the scale of the companies involved represents a significant opportunity to encourage the provision of healthier options for consumers.
# **Changing the food environment**
_Our food system needs substantial change, and we have a responsibility to work together across the food environment to make it better. Significant improvements can be achieved when executed in concert with organisations and institutions well placed to deliver change at scale and the British Nutrition Foundation is perfectly placed to work with members to support the change we want to see._
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Alan Black Food Systems Transformation
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_The Eat Well sunflower is the cornerstone of health at M&S. It’s crucial the criteria is evidencebased and evolves as new research emerges. The British Nutrition Foundation’s involvement has been pivotal in ensuring independent credibility of the criteria and how it resonates with customers._
Grace Ricotti Head of Health, Nutrition and Sustainable Diets, M&S
Supported Internships
In collaboration with our corporate members Marks & Spencer and McDonalds we supported two year-long internships for nutrition graduates, helping them gain valuable work experience while being supported by our experienced nutrition science teams.
This year, M&S have undertaken national promotional campaigns to raise awareness of the Eat Well logo and have reported that 42% of sales in 2022-23 have been from Eat Well products, a 6% increase on the previous year. There has also been a drive development of new healthier products, with 222 new Eat Well products launched during 2022-23.
Support from the British Nutrition Foundation in developing the criteria provided an important sounding board and sense check for the nutrition team at M&S and the subsequent expansion and promotion of the range contributes to making healthier choices easier for their customers.
## Supporting better nutrition for military personnel
The Foundation partnered with Sodexo to help navigate the nutritional challenges of food provision for the UK military.
_This internship has significantly enhanced my nutrition knowledge and equipped me with essential skills that I will be able to apply in future roles. Getting experience in both a commercial and non-profit environment has been a great insight into different ways of working_
Olivia Stevens Junior Nutritionist, British Nutrition Foundation
This began with a review exploring the crucial role of nutrition in optimising the performance and health of military personnel, who undergo elite, physically demanding training. The review highlighted several priority areas for example musculoskeletal health, where adequate intake of protein, vitamin D, and calcium can prevent injuries and support bone health.
Nutrition scientists at the Foundation worked with Sodexo to optimise the nutritional balance of packed lunches provided to paratroopers at Colchester Barracks in the UK, as well as reviewing the composition of food provided across a variety of on-site catering. The Foundation also convened and facilitated advisory groups comprising leading experts in the field.
The project helped to amplify the role of nutrition in operational readiness across the UK military, and generated tangible impact though food trials with serving members of the armed forces.
_“My experience at the British Nutrition Foundation has given me fantastic opportunities and projects which have developed my skills and knowledge in nutrition - it’s the best start to my nutrition career!”_
Jessica Foster Junior Nutritionist, British Nutrition Foundation
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Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
## **Educating people**
_As a qualified food teacher, I understand the challenges that many teachers face in delivering food lessons in schools. The aim of the work we do is to help schools integrate comprehensive food and nutrition education into their curriculum, providing accessible resources to support busy teaches to deliver high quality food lessons._
_Much of our work in educating people is to provide evidencebased information to help develop knowledge and skills that inspire children and young people, in a challenging food environment, to make healthier, more sustainable food choices._
## Claire Theobald
Education Services Manager
Frances Meek Education Services Manager
Comments from teachers and pupils included:
_The recipe is lovely and was really easy to follow. It tasted amazing!_
Year 9 pupil Bristol
_…they liked doing a new recipe and enjoyed the food they made. A lot of them said they would make it again at home, that is our ultimate goal/measure of success with the students, so it was a really successful aspect for us!_ Teacher
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## Ingredients into schools
Learning cooking skills at school is a key part of food education, but the cost of ingredients can be a barrier to accessing practical lessons in schools.
Our _Ingredients into Schools_ pilot programme provided free ingredients for schools together with recipes and classroom resources, along with guidance on how to cook with the ingredients. Specific attention was paid to inclusion and recipes designed to ensure that all children were able to participate.
15 schools and 2,583 students participated in the pilot programme, and 90% of teachers involved agreed that the activity increased students’ knowledge, skills and confidence to cook with the ingredients. 27% of schools reported a positive effect on student attendance levels, underscoring the program’s broader benefits.
_Ingredients into Schools_ was funded by the Agriculture and Horticulture Development Board (AHDB) with additional support from Lidl GB and UK Flour Millers.
## BBC Bitesize
## pHood Futures
BBC Bitesize is the In collaboration with BBC’s free online study the Royal Society of support resource for Chemistry, the pHood school-age pupils in the Futures project used UK. Around 1.5 million food science to engage children per week use Key Stage 3 pupils BBC Bitesize and it is in chemistry. Using a used by over 60% of Theory of Change as primary school children. the basis, the British Nutrition Foundation In 2023, BBC Bitesize Education Team identified a need designed the project for new educational to focus on: resources in Cooking and Nutrition, to • a better knowledge address a gap in its of chemistry through Design & Technology food, offering for Key Stage • more positive 1 and Key Stage 2 attitudes towards children.
- more positive attitudes towards chemistry and the science of food,
BBC Bitesize was keen to work with experts to align with best practice in the field and approached the British Nutrition Foundation to develop content on healthy eating and nutrition.
- greater selfidentification with chemistry, and
- an improved ability to discuss chemistry-related job opportunities.
The project reached
1,464 students in Years 7,8 and 9, in schools with a higher-thanaverage eligibility for Pupil Premium funding. Teachers responded positively to the project, citing the quality of resources and the fit with Key Stage 3.
This content, covering healthy eating, nutrients and energy, was launched in April 2024. Designed to be used by primary school pupils, the articles are simple, visual and engaging with key facts and quizzes to consolidate learning.
Comments from teachers included:
_[Resources] were almost oven-baked… perfectly laid out, easy to follow._
_[It] allowed us to expand students’ knowledge of different ingredients but most important it’s helped with their engagement and interest._
pHood Futures was funded by the Royal Society of Chemistry
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Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
## Recognising support in communities
Since 2022, we have recognised individuals supporting vulnerable people to eat more healthily in our communities with the British Nutrition Foundation Drummond Community Award.
Our winner this year was the team at Be Enriched, a charity providing free meals for anyone who is lonely or in need in the Lambeth, Southwark and Wandsworth areas of London, using surplus food. Be Enriched also has a greengrocer bus and a Kids Club.
The runner up was chef and food educator Jo Ingleby, Director of The Children’s Kitchen, a project working with 16 early years settings in deprived areas of Bristol and Nottinghamshire to deliver cookery demonstrations and hands-on workshops for children and their families.
_We want a future where everyone has a healthy, sustainable diet. Tackling diet-related ill health needs action across our society._
## British Nutrition Foundation Education Awards
The Drummond Fund also allows us to recognise the achievements of young people who have received the highest grades in a food-related subject at GCSE/National 5 and Advanced Higher /Level 3. The winners and their teachers this year were:
## **GCSE and National 5**
AQA – Zainab Aluzri and Caroline Carter, Heckmondwike Grammar School, Heckmondwike
AQA – Abbey Bonnet and Isabel Garrett, The Castle School, Thornbury
Eduqas – Hannah Brewer and Emma Bader, Reigate Grammar School
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WJEC – Beth Johnstone and Gwenan Owen, Ysgol Syr Hugh Owen, Caernarfon WJEC – Harriet Edwards and Kathryn Mallows, Cowbridge Comprehensive School OCR – Amelie Driver and Sarah Rees, Chesham Grammar School
SQA – Katie Morrison and Craig Thomson, Mearns Castle High School, Glasgow
## **Advanced Higher and Level 3**
WJEC – Charlotte Rysiecki and Tabby Willis, St John’s, Marlborough SQA – Lauren Smith and Laura Cooper, Bishopbriggs Academy, Bishopbriggs
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Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
## **Trustees’ Annual Report & Accounts**
## Legal and administrative information
## **OUR PATRON**
## **PROFESSIONAL ADVISORS**
## **DIRECTORS AND TRUSTEES**
Her Royal Highness, The Princess Royal
## **Accountants**
For the purposes of charity law, the directors of the charitable company (the charity) are its Trustees:
TC Group (formerly Crossley Third Sector), Star House, Star Hill, Rochester, Kent, ME1 1UX
## **HONORARY PRESIDENT**
Judith Batchelar OBE
Professor John Mathers (Chair)
## **Auditor**
Moore Kingston Smith, 9 Appold Street, London EC2A 2AP
## **KEY MANAGEMENT PERSONNEL**
Alyson Greenhalgh-Ball (Vice-Chair) Professor Colin Dennis CBE, DL Rosalie Forde (appointed 1st April 2024)
Elaine Hindal, Chief Executive
Sara Stanner, Science Director Alan Black, Director, Food Systems Transformation
## **Banker**
Barclays Bank, Barclays Business, 1st Floor, 27 Soho Square, London, W1D 3QR
Samantha Fulton
**Company registered number:** 00898651
Desiree Irving-Brown (Treasurer)
## **Investment Management**
Charles Stanley, 25 Luke Street, London, EC2A 4AR
## **Registered charity number**
Graeme Findlay (retired 31st December 2023) Professor Susan Lanham-New Professor Bernadette Moore
**England and Wales:** 251681
**Registered charity number Scotland:** SC040061
## **Solicitor**
Reed Smith LLP, Beaufort House, 15 St Botolph Street, London, EC3A 7EE
**Registered office:** X + Why, 4 Fulwood Place, London WC1V 6HG (from 1st August 2024).
Louise Redmond Luke Stockill
Paul Wheeler Alisdair Wotherspoon
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## Governance
Two board sub-committees cover Finance, Audit & Risk, chaired by the Treasurer (currently Desiree Irving-Brown) and HR & Remuneration, chaired by a Trustee (currently Louise Redmond).
- The Board regularly considers the mix of skills, knowledge and experience it needs to govern, lead and deliver the charity’s purposes effectively.
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). Its Trustees are also the sole members of the company.
Under its Memorandum and Articles of Association, the Board may comprise no more than 12 Trustees. Trustee appointments are led by an independent Nominations Committee, chaired by Professor Christine Williams, through a formal, rigorous and transparent recruitment process which includes advertising vacancies widely. Trustee recruitment is informed by a regular skills audit, and appointments made solely on merit against objective criteria.
The Board and senior leadership are supported by an independent Advisory Committee, chaired by Professor Janet Cade of Leeds University. In addition, independent scrutiny of our scientific agenda and workplan is provided by the Scientific Committee, chaired by Science Director, Sara Stanner.
## **Purpose**
The British Nutrition Foundation delivers evidence-based information on food and nutrition to benefit public health. Its objects are:
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.
- to advance the education
- of the public, and those involved in training and the education of others, in nutrition; and
Trustee appointments are
recommended to the Board by the Nominations Committee. 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 to fill specialist roles or to provide independent expert advice.
- to advance the study of and research into nutrition for the public benefit and disseminate and publish the useful results of such research.
## **Related parties and cooperation with other organisations**
## **Governing document**
The Charity Governance Code stresses the importance of board effectiveness, and we follow the recommended practices that the Code sets out, for example:
Trustees and members of the Advisory Committee, Scientific Committee and Nominations Committee do not receive any remuneration or other benefit from their work with the British Nutrition Foundation.
The British Nutrition 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. Additional training is provided at the request of Trustees.
- The Chair, working with the Chief Executive, plans the Board’s programme of work and its meetings.
Any connection between Trustees, members of Committees, or senior managers with any member, supplier or partner of the British Nutrition Foundation must be declared in accordance with the Foundation’s Conflict of Interest Policy and included in the Register of Interests.
- The Board has a Vice-Chair to provide a sounding board for the Chair and additional coaching support for the Chief Executive.
The Board reviews its own performance and that of individual trustees annually, through a confidential survey and one to one interviews with the Chair and Vice Chair.
- Trustees discuss their motivations and communications styles, using the DISC model. Trustees ‘buddy up’ to connect with each other between Board and Committee meetings.
Declarations of interest are required to be given at each Board meeting and at all meetings of the Foundation’s Committees.
The composition of the Board is weighted towards those from the scientific academic community.
- This year, the Board has sought specialist, independent advice on VAT and investment policy.
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Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
## **Equity, diversity and inclusion**
At the British Nutrition Foundation, we recognise the importance of equity, diversity and inclusion (EDI) as set out in the Charity Governance Code. As a leading UK voice in nutrition, we recognise that promoting health and well-being extends beyond the science of food and requires a commitment to ensuring fair access, representation, and opportunities for all.
Inclusion is the cornerstone of our efforts to foster a welcoming and supportive community.
We are more effective when we reflect different perspectives, experiences and skills, and seek views from internal and external stakeholders, our advisors and partners, members of the British Nutrition Foundation and the public. However, we recognise that as an organisation and in nutrition science more broadly, we do not represent fully the range of audiences we need to and are less effective and impactful as a result.
We have made a significant commitment to EDI in the past year, and for the first time, are gathering data to understand the diversity of our staff team and governance. Based on this, we have made changes to our recruitment processes, such as using ‘blind’ CVs and more informal assessment methods, as well as re-thinking our ‘essential’ criteria for roles to broaden our pool of candidates.
All content creation now has an ‘EDI’ lens, a commitment to ensuring content is accessible, relevant and representative in all we do.
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In addition to protected characteristics, we use data on pupil premium and free school meals eligibility to inform our education programme, and our annual refresh of Food a fact of life educational content helps ensure that ingredients, recipes and lesson plans reflect the range of children’s dietary needs and preferences and are accessible to all skill levels.
As a member of the Academy of Nutrition Sciences, we have raised the importance of EDI in nutrition and in nutrition research more broadly and we will continue to seek opportunities to raise the importance of EDI in the wider profession. The Board has appointed trustee Rosalie Forde as its EDI Champion, working alongside Ayela Spiro in the staff team, to help drive this important agenda.
Through our events, publications, and partnerships, we aim to create opportunities to share scientific evidence and, bringing together diverse views, build consensus on topical issues from a broad representation in nutrition.
By amplifying diverse voices and perspectives, we aim to drive positive change that reflects the needs and aspirations of everyone, and a more equitable and nourished future for generations to come.
## Principal risks and uncertainties
who would argue – without evidence - that the British Nutrition Foundation is biased in favour of the food industry in its interpretation of science and evidence, or that the charity advocates for regulatory changes that solely favour industry.
Identifying and managing the risks that the charity may face is a key part of our governance. By managing risk effectively, trustees can help ensure that:
- significant risks are known and monitored, enabling trustees to make informed decisions and take timely action;
This is a growing issue for all – including Government, researchers and NGOs – who believe that working with food industry organisations is essential for the translation of evidence in nutrition science to products and services, and if we are to achieve significant improvement in the food environment.
- the charity makes the most of opportunities and develops them with the confidence that any risks will be managed;
- forward and strategic planning are improved, and
- the charity’s aims are achieved more successfully.
The Charity Governance Code stresses the importance of integrity, and that charity Boards make objective decisions without undue influence by special or personal interests. The British Nutrition Foundation has in place a Code of Conduct setting out expected standards of behaviour and the importance of identifying, dealing with and recording conflicts of interest. Recognising the importance of safeguarding our independence, this year we have:
In line with the Charity Commission’s Guidance on ‘Charities and Risk Management’, the Board of Trustees operates 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 Chairs of which report any changes to the Board at each meeting. The Board considers any significant changes to the risk register as they arise and reviews the risk register in full on an annual basis.
- strengthened our Conflicts of Interest Policy and put in place a new Transparency Policy;
- revised our Ethical Policy, to which all corporate members are required to adhere. Our Transparency Policy and Ethical Policy are published on our website;
The Trustees consider the following to be the principal risks currently facing the Foundation:
- expanded 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 represent institutions in the UK, Europe, China, North America and South America;
## **Reputation**
The Charity Governance Code sets out the importance of public trust and confidence in the work of charities. As a charity that receives both membership subscriptions and corporate donations from supermarkets, food manufacturers, contract caterers and other foodrelated organisations, we recognise the risk to reputation from critics
- continued to invest in the Patient Information Forum (PIF) TICK, the
UK quality mark for trustworthy
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Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
health information, and followed the processes recommended by PIF for content creation;
- proactively met with journalists and other media commentators, to inform them about our work and the safeguards we have in place to protect our impartiality. We are carefully mapping our key stakeholders and have a stakeholder contact strategy in place, and
- ensured that our position statements on potentially controversial topics in nutrition, such as ultra-processed foods and the use of weight-loss drugs, are scrutinised and approved by our external Scientific Committee.
In addition, this year, the Board asked trustee Professor Colin Dennis to chair a sub-group of trustees and Committee members to consider the issue of reputational risk in some detail. The work of this Task and Finish group is ongoing and will inform recommendations to the Board of Trustees.
The Board of Trustees continues to monitor the reputation of the Foundation through regular assessments of stakeholder perceptions and trust in the independence of the information we provide.
## **Financial sustainability**
Income certainty and diversity remains a key risk for the organisation, given the continued pressure on research funding, corporate charitable donations, and funding from government, trusts and foundations.
We pay particular attention to our income pipeline through monthly Managers Meetings, and each of the budget holders meet with our financial team monthly to monitor income opportunities and carefully control expenditure. This year, we introduced a new Procurement Policy to provide guidance to budget holders on expenditure.
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We have also paid careful attention to our pricing strategy for corporate membership this year, to ensure that unavoidable inflationary increases are recovered by an annual review of subscription levels and other commercial fees.
## **People**
This year, we restructured the organisation better to align with our strategy, and to provide time and capacity for our Science Team to explore new partnerships and sources of impact and growth.
## **Financial Review**
In 2023-24, 44% of our income was from sources other than membership subscriptions and corporate donations, a change of +3% on 2022-23, and we continuing to explore opportunities for growth from academic partnerships, government, trusts and foundations and partnerships with other non-profit organisations.
As we embed a new set of values for the organisation, we are encouraging cultural change towards more agile, proactive ways of working without compromising our focus on science and our commitment to being evidencebased, and a more inclusive culture to allow everyone to have a say. This culture will be facilitated by an office move in August 2024, to a space more conducive to collaborative working.
## **Expenditure on raising funds**
**The statement of the British Nutrition Foundation’s financial activities for the year is set out on page 32 of the Annual Report.**
## **Fundraising**
Support costs are allocated to the cost of raising funds and charitable activities based on staff time.
As a charity, we follow the Charity’s Commissions guidance (CC20) on fundraising and comply with fundraising regulations. British Nutrition Foundation is registered with the Fundraising Regulator and is committed to following the Code of Fundraising Practice and the Fundraising Promise. Details of our registration can be found on the Fundraising Regulator’s website.
Total income for 2023-24 was £1.637m (2023: £1.533m). Voluntary income for the year was £920,546 (2023: £911,184). Investment income for the year was £30,898 (2023: £23,240).
Expenditure on raising funds for the year was £119,532 (2023: £113,565).
## **Net assets**
We are hopeful that the UK’s re-entry into the Horizon Europe research programme will present opportunities for the British Nutrition Foundation to work with researchers and universities to a greater degree than we have been able to since leaving the EU.
The total net assets of the Foundation were £1.510m at 31 May 2024 (2023: £1.477m).
2023-24 was agreed to be a further investment year by the Trustees, enabling the Charity to explore new opportunities. However, the planned deficit was offset by savings in staffing and other items over the course of the year and better than anticipated investment returns resulting in a small surplus of £30k.
Whilst we believe our ‘people’ risks Foundation to work with researchers are well managed and have reduced and universities to a greater degree somewhat in 2023-24, we remain than we have been able to since committed to supporting our people leaving the EU. through learning and development and to seek opportunities to The Board, supported by the promote from within where we can. Finance, Audit & Risk Committee, continues to monitor in detail its The HR & Remuneration Committee financial position and is content has oversight of all people issues that appropriate financial controls within the Foundation and receives are in place.
During 2024-25, 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.
## **Investment policy**
This year, the Trustees considered the Foundation’s investment policy and continue to take the view that the preservation of capital with a low-medium risk approach is appropriate in the current climate. Our investment strategy remains conservative and, in line with our charitable objects and purpose as a health-related charity, we do not permit investments in armaments, tobacco and alcohol. The Board reviews its investment policy annually and takes advice from the charity’s investment managers on ethical investments.
The HR & Remuneration Committee has oversight of all people issues within the Foundation and receives reports on staff survey feedback and training needs arising from annual performance appraisals.
## **Funding**
Of the income received of £1.637m in 2023-24, the British Nutrition Foundation received £207,613 from membership subscriptions (2023: £196,149) and a further £712,933 in donations from corporate members (2023: £715,035). All voluntary income is unrestricted.
## **Expenditure on charitable activities**
Charitable expenditure for the year was £1.533m (2023: £1.502m).
## **Staffing costs**
In addition, the British Nutrition Foundation generated £650,832 (2023: £569,826) from consultancy projects from several corporate members, non-member commercial food organisations and Trusts and Foundations.
The invested funds held on deposit for the Foundation (excluding those held in the Foundation’s current account) achieved income of £30,898 (2023: £23,240) for the year.
A focus of our expenditure in 2023-24 has been to increase staff capacity in the year, with staffing costs +6% ahead of 2023.
Expenditure on staffing costs for the year was £1.13m (2023: £1.070m). This increase is due to the average number of persons employed by The British Nutrition Foundation increasing during the year.
The British Nutrition Foundation held total cash and investments of £743,581 as at 31 May 2024 (2023: £678,940).
The British Nutrition Foundation raised £34,561 (2023: £28,776) from publications, largely due to its journal _Nutrition Bulletin_ .
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Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
## **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 is reviewed annually by the Board of Trustees. The Board agree that a general reserve level should be maintained at a minimum of £650,000 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 our websites.
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General reserves at 31 May 2024 were £1.343m (31 May 2023: £1.300m).
Based on continued uncertainty of charitable income (largely due to increased competition for trusts and foundations income, research grants and commercial pressures on corporate donations) and further investment during 2024, at the time of approving the accounts, the Trustees have continued to review in detail three-year 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 2023-24, incoming resources into the fund were nil and outgoing expenditure was £13,080. The value of the Fund at 31 May 2024 was £109,786 (2023: £122,866).
## **Internal controls**
## Outlook
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.
**Looking ahead, a new government may present opportunities for a fresh look at the UK’s National Food Strategy and the growing demands on our national health service due to increasing levels of diet-related ill health. In this context, taking an evidence-based approach and providing sound information and advice is timely and important.**
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.
Our priorities for 2024-25 are based on a detailed forecast of income, cash flow and expenditure and focus on delivering in each area of our Strategy:
The Foundation’s Financial Policy sets out internal controls to counter the risk of fraudulent or inappropriate use of funds. This year, we updated the Travel Expenses Policy, and introduced a Procurement Policy and a Serious Incidents Reporting Policy & Procedure, highlighting the importance of reporting serious incidents promptly to reduce the risk of fraud or other serious incidents.
## **Advocating science and building consensus:**
Our work to advocate science spans the publication of our journal _Nutrition Bulletin_ , our Annual Conference, events, and thoughtleadership content to make scientific information accessible to a wider audience.
Training on our financial Policies is provided annually to all budget holders.
The British Nutrition Foundation will continue as OIRC coordinator in 2024-25, and our work on ultra-processed foods (UPF) continues with ‘UPF2’ – a programme of horizon scanning, a food technology roundtable event and a series of webinars to share findings as global research on UPF continues to emerge.
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 2024, an updated 3-year financial plan was presented to and approved by Trustees to provide context for the 2024-25 Budget.
We will continue to promote our journal, _Nutrition Bulletin_ , and the British Nutrition Foundation Drummond Awards programme.
Our supported internships with Marks & Spencer and McDonalds are expected to continue in 2024-25.
In 2024-25, we plan a ‘Science deep dive’, a detailed review of our research partnerships and standing, to inform more proactive marketing of the British Nutrition Foundation as a partner to researchers in research engagement, dissemination and the translation of science to industry, community and other stakeholder audiences.
In addition, we shall be seeking opportunities to work in partnership with experts in sustainability and provide expertise on the impact on food and nutrition of our changing climate.
## **Changing the food environment**
Working with our corporate members remains a priority and we will seek to focus on fewer, bigger projects that can deliver impact at scale, and our focus on the out of home (OOH) sector will continue in 2024-25, as we further develop our OOH Member Forum.
As this year, we expect a diverse range of member projects, from supporting nutrition strategy development and implementation, to modelling the impact of dietary changes, stakeholder consultations, training and advice.
Following the change in government in the UK, we shall seek to engage with a new range of stakeholders, at a national and local level. Where
opportunities arise, we will support appropriate campaigns by others that seek to improve the food environment, particularly for the most vulnerable.
## **Educating people**
In 2024-25, we will build on our new website, nutrition.org.uk, and plan to expand our website user panel, allowing us to test content for understanding and accessibility. All of our content development will be informed by EDI considerations and SEO insights.
In our education programme, we will continue to deliver the Oak National Academy’s curriculum and lesson programme in partnership with the Design & Technology Association, and with a new government in place, continue to advocate for the importance of food education in schools.
Building on our nutrition expertise, we are bringing more nutrition information into our education programme with a planned review of recipes and online tools to allow recipes to be adjusted for dietary needs and preferences. Work to relaunch the Food, a fact of life website in May 2025 is in hand, and, building on our pilot in 2023-24, we hope to expand our Ingredients into Schools programme in 2024-25 with the support again of the Agriculture and Horticulture Development Board.
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Annual Review 2023-24 British Nutrition Foundation
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Annual Review 2023-24 British Nutrition Foundation
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## **Trustees’ Report**
for the year ended 31 May 2024
## Statement of Trustees’ Responsibilities
In preparing those financial statements, the Trustees are required to:
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.
**The Trustees, who are also directors of the charity for the** statements, the Trustees are **purposes of the Companies Act** required to: **2006, present their report with the financial statements of the** • select suitable accounting **charity for the year ended** policies and then apply them **31 May 2023.** consistently;
ln so far as the Trustees are aware:
- comply with applicable accounting standards, including • there is no relevant audit FRS 102, subject to any information of which the material departures disclosed charitable company’s auditor and explained in the financial is unaware; statements;
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 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.
- 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 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).
Auditors 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.
- 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.
Company law requires the Trustees to prepare financial statements for each financial period that gives a true and fair view of the state-ofaffairs 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.
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.
This report was approved by the Board of Trustees on 15th October 2024 and signed on its behalf by:
**Professor John Mathers** Chair, Board of Trustees Date: 15th October 2024
_Looking at the health of the UK population, it is clear that we have much to do to ensure that people do not spend a significant proportion of their later life in poor health._
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Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
## **Independent Auditor’s Report to the Members and Trustees of the British Nutrition Foundation**
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Opinion**
## **Basis for opinion**
We have audited the financial statements of The British Nutrition Foundation for the year ended 31 May 2024 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).
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.
## **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 our opinion the financial statements:
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.
## **Conclusions relating**
## **to going concern**
- give a true and fair view of the state of the charitable company’s affairs as at 31 May 2024 and of the incoming resources and application of resources, including its income and expenditure, for the year then ended;
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.
- 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.
We have nothing to report in this regard.
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## **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 the 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.
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.
## **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.
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.
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.
**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.
**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 Our approach was as follows: whether the financial statements as a whole are free from material • We obtained an understanding misstatement, whether due to of the legal and regulatory fraud or error, and to issue an requirements applicable to
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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.
- 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.
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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
Date: 12/12/2024
9 Appold Street, London, EC2A 2AP
Moore Kingston Smith LLP is eligible to act as auditor in terms of Section 1212 of the Companies Act 2006.
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Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
Statement of Financial Activities for the year ended 31 May 2024
||**Note**|**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|---|
|||**Fund**|**Fund**|**2024**|**2023**|
|||**£**|**£**|**£**|**£**|
|**Income**||||||
|_Income from:_||||||
|Voluntary income|2|920,546|-|920,546|911,184|
|Investment income|3|30,898|-|30,898|23,240|
|Charitable activities|4|656,793|28,600|685,393|598,602|
|**Total Income**||**1,608,237**|**28,600**|**1,636,837**|**1,533,026**|
|**Expenditure**||||||
|_Expenditure on:_|5|||||
|Raising funds||119,532|-|119,532|113,565|
|Charitable activities||1,507,312|26,150|1,533,462|1,502,073|
|||||||
|||||||
|**Total expenditure**||**1,626,844**|**26,150**|**1,652,994**|**1,615,638**|
|Unrealised gain / (losses) on investments|9|48,809|-|48,809|(23,837)|
|Realised gains on investments||744|-|744|2,681|
|||||||
|||||||
|**Net income**||**30,946**|**2,450**|**33,396**|**(103,768)**|
|Other gains / (losses) on foreign exchange||(852)|-|(852)|1,220|
|||||||
|||||||
|**Net movement in funds**||**30,094**|**2,450**|**32,544**|**(102,548)**|
|Funds as at 1st June 2023|15|1,442,831|34,225|1,477,056|1,579,604|
|**Funds as at 31st May 2024**|15|**1,472,925**|**36,675**|**1,509,600**|**1,477,056**|
The notes on pages 36 to 47 form part of these financial statements. All of the operations of the Foundation are continuing.
## Balance Sheet
for the year ended 31 May 2024
||**Note**|**2024**|**2024**|**2023**|**2023**|
|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|
|**Fixed Assets**||||||
|Intangible Assets|7||91,354||87,530|
|Tangible Assets|8||10,340||6,787|
|Investments|9||743,581||678,940|
||||**845,275**||**773,257**|
|**Current Assets**||||||
|Debtors|10|137,712||100,015||
|Cash at bank and in hand||806,620||840,459||
|||**944,332**||**940,474**||
|**Creditors: Amounts falling**||||||
|**due within one year**|11|280,007||236,675||
|Net Current Assets|||664,325||703,799|
|**Total Net Assets**|||**1,509,600**||**1,477,056**|
|**Funds**||||||
|Restricted funds|13||36,675||34,225|
|_Unrestricted funds:_||||||
|Designated funds|14||129,449||142,529|
|General funds|15||1,343,476||1,300,302|
||||**1,509,600**||**1,477,056**|
These accounts have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006, relating to small companies. The financial statements on pages 32 to 47 were approved and authorised for issue by the Board of Trustees on 15 October 2024 and signed on its behalf by:
Chairman of the Board of Trustees – Prof John Mathers
Trustee – Ms D Irving-Brown
**Companies House No. 898651**
32
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Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
Statement of Cash Flows for the year ended 31 May 2024
Statement of Cash Flows for the year ended 31 May 2024
||**Note**|**2024**|**2023**|
|---|---|---|---|
|||**£**|**£**|
|**Cash fow from operating activities**||||
|Net cash provided (used in)/by operating activities|(i)|(18,471)|(86,800)|
|**Cash fow from investing activities**||||
|Bank interest received||9,669|4,956|
|Investment income
Acquisition of fxed asset investments
Proceeds from disposal of fxed asset investments
Proft / (Loss) on Forex
Purchase of intangible assets
Purchase of tangible fxed assets||21,229
(7,471)
8,316
(852)
(20,464)
(9,863)|18,284
(4,000)
15,573
1,220
(79,196)
(5,531)|
|||||
|**Net cash (used in)/provided by investing activities**||**564**|**(48,696)**|
|**Change in cash and cash equivalents**||(17,907)|(135,496)|
|||||
|||||
|**Cash and cash equivalents at the beginning of the year**||**901,144**|**1,036,640**|
|**Cash and cash equivalents at the end of the year**|(ii)|883,237|901,144|
||**As at**|**Cash**|**As at**|
|**Analysis of changes in net debt**|**01 June 2023**|**Flows**|**31 May 2024**|
||**£**|**£**|**£**|
|Cash at bank and in hand|473,199|(11,578)|461,621|
|Cash held on deposits and investments|427,945|(6,329)|421,616|
||**901,144**|**(17,907)**|**883,237**|
||**2024**|**2023**|
|---|---|---|
||**£**|**£**|
|**(i) Reconciliation of net income to net cash fow from operating activities**|||
|Net income|32,544|(102,548)|
|**Adjustments for:**|||
|Depreciation charge|6,310|4,553|
|Amortisation charge|14,556|10,302|
|Bank interest received|(9,669)|(4,956)|
|Investment income
(Proft) / Loss on Forex diferences
(Proft) on sale of investments|(21,229)
852
(744)|(18,284)
(1,220)
(2,681)|
|Loss on disposal of Fixed Assets|2,083|–|
|Revaluation of investments|(48,809)|23,837|
|Decrease / (Increase) in debtors|(37,697)|26,383|
|Increase / (Decrease) in creditors|43,332|(22,186)|
|**Net cash provided by / (used in) operating activities**|**(18,471)**|**(86,800)**|
||**As at**|**As at**|
|**(ii) Analysis of Cash and cash equivalents**|**31 May 2024**|**1 June 2023**|
||**£**|**£**|
|Cash at bank and in hand|461,621|473,199|
|Cash held on deposits and investments|421,616|427,945|
||**883,237**|**901,144**|
34
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Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
Notes to the Financial Statements for the year ended 31 May 2024
## Notes to the Financial Statements for the year ended 31 May 2024
## **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.
## (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.
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.
- (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.
## (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.
- (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.
36
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Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
Notes to the Financial Statements for the year ended 31 May 2024
Notes to the Financial Statements for the year ended 31 May 2024
## (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.
## **2 Voluntary income**
||**2**|**Voluntary income**|||||
|---|---|---|---|---|---|---|
||||||**Total**|**Total**|
||||||**2024**|**2023**|
||||||**£**|**£**|
|||Donations|||712,933|715,035|
|||Subscriptions|||207,613|196,149|
|||All voluntary income received in 2024 and 2023 is unrestricted income.|||**920,546**|**911,184**|
||**3**|**Investment income**|||||
||||||**Total**|**Total**|
||||||**2024**|**2023**|
||||||**£**|**£**|
|||Bank interest|||9,669|4,956|
|||Investment income|||21,229|18,284|
||||||**30,898**|**23,240**|
|||All investment income received in 2024 and 2023 is unrestricted income.|||||
||**4**|**Income from charitable activities**|**Total**
**2024**|**Total**
**2024**|**Total**
**2024**|**Total**
**2023**|
||||**Unrestricted**|**Restricted**|**Unrestricted**|**Restricted**|
||||**£**|**£**|**£**|**£**|
|||Projects
Publications|622,232
34,561|28,600
-|527,926
28,776|41,900
-|
||||||||
||||**656,793**|**28,600**|**556,702**|**41,900**|
## (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.
Within Project Income for 2024 is £28,600 of restricted monies from the ASET Fund.
All income from charitable activities received in 2024 was unrestricted income.
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.
38
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Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
Notes to the Financial Statements for the year ended 31 May 2024
Notes to the Financial Statements for the year ended 31 May 2024
## **5 Total resources expended**
## **5 Total resources expended (continued)**
|**Unrestricted**
**Restricted**
**Total**
**Total**
**Cost of**
**Cost of**
**raising**
**Charitable**
**raising**
**Charitable**
**funds**
**activities**
**funds**
**activities**
**2024**
**2023**
**£**
**£**
**£**
**£**
**£**
**£**
**Charitable direct costs**
Projects
-
68,065
-
6,412
74,477
95,585
Science and Education services
-
11,115
-
-
11,115
8,115
Publications
-
307
-
-
307
455
Prizes and Awards
-
10,080
-
-
10,080
10,158
**-**
**89,567**
**-**
**6,412**
**95,979**
**114,313**
**Fundraising direct costs**
Publications
5,951
-
-
-
5,951
6,219
Investment management fees
5,118
-
-
-
5,118
5,061
Other fundraising costs
5,039
-
-
-
5,039
8,257
**16,108**
**-**
**-**
**-**
**16,108**
**19,537**
**Support costs**
Staf costs
70,860
959,687
-
19,738
1,050,285
1,024,563
General ofce costs
10,026
225,073
-
-
235,099
247,156
Depreciation
252
6,057
-
-
6,309
4,553
Amortisation
582
13,973
-
-
14,555
10,302
Proft / (Loss) on disposals
83
2,000
-
-
2,083
-
**81,803**
**1,206,790**
**-**
**19,738**
**1,308,331**
**1,286,575**
**Governance costs**
Salaries and ofce costs
-
82,017
-
-
82,017
53,057
Annual General Meeting
21,621
-
-
-
21,621
29,970
Legal and professional
-
84,093
-
-
84,093
52,668
Auditor’s fees - current year audit
-
10,000
-
-
10,000
9,714
Auditor’s fees - other
-
-
-
-
-
1,750
VAT Provision
-
24,289
-
-
24,289
36,249
Committee Expenses
-
10,556
-
-
10,556
11,806
**21,621**
**210,955**
**-**
**-**
**232,576**
**195,214**
**Total resources expended**
**119,532**
**1,507,312**
**-**
**26,150**
**1,652,994**
**1,615,638**||**Unrestricted**
**Restricted**
**Cost of**
**Cost of**
**raising**
**Charitable**
**raising**
**Charitable**
**funds**
**activities**
**funds**
**activities**
**2023**
**£**
**£**
**£**
**£**
**£**
**Charitable direct costs**
Projects
-
81,590
-
13,995
95,585
Science and Education services
-
8,115
-
-
8,115
Publications
-
455
-
-
455
Prizes and Awards
-
10,158
-
-
10,158|
|---|---|---|
|||**-**
**100,318**
**-**
**13,995**
**114,313**|
|||**Fundraising direct costs**
Publications
6,219
-
-
-
6,219
Investment management fees
5,061
-
-
-
5,061
Other fundraising costs
8,257
-
-
-
8,257|
|||**19,537**
**-**
**-**
**-**
**19,537**|
|||**Support costs**
Staf costs
52,812
971,751
-
-
1,024,563
General ofce costs
10,652
236,504
-
-
247,156
Depreciation
182
4,371
-
-
4,553
Amortisation
412
9,890
-
-
10,302|
|||**64,059**
**1,222,516**
**-**
**-**
**1,286,575**|
|||**Governance costs**
Salaries and ofce costs
-
53,057
-
-
53,057
Annual General Meeting
29,970
-
-
-
29,970
Legal and professional
-
52,668
-
-
52,668
Auditor’s fees - current year audit
-
9,714
-
-
9,714
Auditor’s fees - other
-
1,750
-
-
1,750
VAT Provision
-
36,249
-
-
36,249
Committee Expenses
-
11,806
-
-
11,806|
|||**29,970**
**165,244**
**-**
**-**
**195,214**|
|||**Total resources expended**
**113,565**
**1,488,078**
**-**
**13,995**
**1,615,638**|
||||
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.
40
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Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
Notes to the Financial Statements for the year ended 31 May 2024
## **6 Staff costs**
|**6 Staf costs**|||
|---|---|---|
||**Total**|**Total**|
||**2024**|**2023**|
||**£**|**£**|
|Wages and salaries|842,812|819,981|
|Employers NI contributions|89,197|87,910|
|Pension costs|116,373|96,515|
|Other costs|53,304|47,394|
||**1,101,686**|**1,051,800**|
This includes the remuneration of interns of £Nil (2023: £14,223) and employer’s NI of £Nil (2023: £1,080).
The average number of persons employed by the Foundation during the the year was 18 (2023: 20). This includes no intern (2023:1).
Average headcount expressed as a full time equivalent during the year was 16 (2023: 17).
The number of employees whose emoluments exceeded £60,000 were:
|The number of employees whose emoluments exceeded|£60,000 were:||
|---|---|---|
||**2024**|**2023**|
||**No.**|**No.**|
|£60,000 - £70,000|3|1|
|£70,001 - £80,000|-|-|
|£90,001 - £100,000|1|1|
|£120,001 - £130,000|1|1|
Pension contributions to the above individuals amounted to £81,501 (2023: £44,530).
## **Trustees and Key Management Personnel**
The trustees received remuneration during the year of £Nil (2023: £Nil). During the year 6 (2023: 5) trustees received reimbursement of travel expenses of £3,790 (2023: £1,804).
The charity incurred professional indemnity insurance of £845 during the year (2023: £825).
Key management personnel consist of the Chief Executive, the Science Director, the Director of Member Engagement, the Nutrition Science Manager, the Nutrition Communication Manager, the and the Education Service Managers. The total employee benefits of the charity’s key management personnel were £582,783 (2023: £405,487).
42
Notes to the Financial Statements for the year ended 31 May 2024
**----- Start of picture text -----**
7 Intangible fixed assets
Online Training New Total
Platform Website 2024
£ £ £
Cost
At 1st June 2023 122,754 104,196 226,950
Additions - 20,464 20,464
Disposals (122,754) (25,000) (147,754)
At 31st May 2024 - 99,660 99,660
Amortisation
At 1st June 2023 122,753 16,668 139,420
Charge for the year 1 14,555 14,556
Disposals (122,754) (22,917) (145,671)
At 31st May 2024 - 8,306 8,306
Net Book Value
At 31st May 2024 - 91,354 91,354
At 31st May 2023 1 87,529 87,530
8 Tangible fixed assets
Furniture Computers
and and ancilliary Total
Fittings Equipment 2024
£ £ £
Cost
At 1st June 2023 6,331 35,280 41,611
Additions - 9,863 9,863
At 31st May 2024 6,331 45,143 51,474
Depreciation
At 1st June 2023 6,331 28,493 34,824
Charge for the year - 6,310 6,310
At 31st May 2024 6,331 34,803 41,134
Net Book Value
At 31st May 2024 - 10,340 10,340
At 31st May 2023 - 6,787 6,787
**----- End of picture text -----**
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Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
Notes to the Financial Statements for the year ended 31 May 2024
Notes to the Financial Statements for the year ended 31 May 2024
## **9 Fixed asset investments**
## **11 Creditors**
**----- Start of picture text -----**
Total Total
The movements during the year were as follows:- Total Total 2024 2023
2024 2023 £ £
£ £ PAYE & VAT payables 35,107 33,589
Balance at the beginning of the year 618,252 650,981 Accruals and deferred income (note 12) 180,396 151,827
Additions at cost 7,471 4,000 Pensions & Other creditors 15,225 15,010
Disposals at open market value (7,573) (12,892) VAT Provision 49,279 36,249
(Proceeds £8,315 (2023 £15,573), gain on disposal £744 (2023: £2,681))
Add: Cash balances included in investments 76,622 60,688 280,007 236,675
694,772 702,777 The VAT provision is based on the historical VAT treatment of some previous transactions with members, that is part of
an ongoing dialogue with HMRC
Unrealised Gain / (Loss) on valuation 48,809 (23,837)
12 Deferred income
Market value as at 31st May 2024 743,581 678,940 Total Total
2024 2023
£ £
Deferred income at 1st June 76,110 102,713
9(b) Analysis of listed investments Project Income received in advance of completion of work 111,344 76,110
Total Total Amounts released to the accounts (76,110) (102,713)
2024 2023
£ £ Deferred income at 31st May 111,344 76,110
UK Equities 258,384 273,190
Overseas Equities 217,649 156,457 Accruals 69,052 75,717
Global Fixed Interest 190,926 188,605
Cash 76,622 60,688 180,396 151,827
743,581 678,940
13 Restricted Funds
Balance as Transfer Balance as
at 1st June Incoming Outgoing from/(to) at 31st May
9(c) As at 31 May 2024 no Investment represented more than 5% of the total invstments portfolio - 2023 Resources Resources Unrestricted 2024
(2023: no investment represented more than 5% of the total investments portfolio) £ £ £ £ £
A-Level Fd Tech prize 362 - - - 362
BNF GCSE Fund 5,958 - - - 5,958
10 Debtors ASET Fund 27,905 28,600 (26,150) - 30,355
Total Total
2024 2023 34,225 28,600 (26,150) - 36,675
£ £
Prepayments and accrued income 58,611 37,038
Other debtors 79,101 62,977 Balance as Transfer Balance as
at 1st June Incoming Outgoing from/(to) at 31st May
137,712 100,015 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 -----**
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 complete over the next 1-2 years. The remaining funds at the end of May 2024 are being held in restricted funds for use next financial year. 44 45
Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
Notes to the Financial Statements for the year ended 31 May 2024
Notes to the Financial Statements for the year ended 31 May 2024
## **14 Designated Funds**
|**14 Designated Funds**||||||
|---|---|---|---|---|---|
|||||**Transfer**||
|||||**from/(to)**||
||**Balance as**|||**General**|**Balance as**|
||**at 1st June**|**Incoming**|**Outgoing**|**Unrestricted**|**at 31st May**|
||**2023**|**Resources**|**Resources**|**Funds**|**2024**|
||**£**|**£**|**£**|**£**|**£**|
|Strategic contingency fund|19,663|-|-|-|19,663|
|IT Strategic fund|-|-|-|-|-|
|Drummond fund|122,866|-|(13,080)|-|109,786|
||**142,529**|**-**|**(13,080)**|**-**|**129,449**|
|||||**Transfer**||
|||||**from/(to)**||
||**Balance as**|||**General**|**Balance as**|
||**at 1st June**|**Incoming**|**Outgoing**|**Unrestricted**|**at 31st May**|
||**2022**|**Resources**|**Resources**|**Funds**|**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**|
## **15 Analysis of Net Assets between funds**
|**15 Analysis of Net Assets between**|**funds**|||||
|---|---|---|---|---|---|
|||**Fixed**||**Current**|**Total**|
|||**Assets**|**Investments**|**Assets**|**2024**|
|||**£**|**£**|**£**|**£**|
|Restricted funds|**Note 13**|-|-|36,675|36,675|
|Unrestricted funds:||||||
|_Designated funds_|**Note 14**|-|-|129,449|
129,449|
|_General funds_||101,694|743,581|498,201|1,343,476|
|||**101,694**|**743,581**|**664,325**|**1,509,600**|
|||**Fixed**||**Current**|**Total**|
|||**Assets**|**Investments**|**Assets**|**2023**|
|||**£**|**£**|**£**|**£**|
|Restricted funds||-|-|34,225|34,225|
|Unrestricted funds:||||||
|_Designated funds_||-|-|142,529|
142,529|
|_General funds_||94,317|678,940|527,046|1,300,303|
|||**94,317**|**678,940**|**703,799**|**1,477,056**|
## **16 Taxation**
The entity is a registered charity and does not undertake non-charitable activities and are entitled to tax exemption by the H M Revenue and Customs.
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).
## **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 2024 there were 49 members (2023: 49 members).
## **18 Operating Leases**
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.
At the reporting end date the charity had the following future minimum lease payments under non-cancellable operating leases which fall due as follows:
||||**2024**||**2023**|
|---|---|---|---|---|---|
|||**Land and**||**Land and**||
|||**Buildings**|
**Other**|**Buildings**|
**Other**|
||Within 1 year|13,000|
-|112,372|7,800|
||1 to 5 years|65,000|
-|46,942|5,200|
|||**78,000**|
**-**|**159,314**|
**13,000**|
## **19 Related party transactions**
No related party transactions were made during 2024 (2023: £Nil).
46
47
Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
## Appendix 1
## **Corporate Members**
## **Corporate Members**
## **Sustaining Corporate Members**
Agriculture and Horticulture Development Board Associated British Foods Asda Stores Ltd
Aldi Stores Limited Arla Foods UK British Sugar plc Cargill R&D Centre Europe Costa Danone Ltd Ferrero General Mills Greggs plc Innocent Drinks
Coca-Cola Britain and Ireland
IFF (International Flavors
& Fragrances Inc.)
Kellanova Europe Trading Ltd Marks & Spencer plc Nestle UK Ltd PepsiCo UK Ltd Mondelez International Tate & Lyle plc Tesco plc
J Sainsbury plc Kerry Foods Ltd KP Snacks Limited Lidl GB
Mars UK Ltd
McDonald’s Restaurants Ltd Mitchells & Butlers
48
National Farmers Union Trust Company Ltd Nestle Nutrition UK & Ireland Nomad Foods Ltd Ocado – new from September 2023
Pladis Premier Foods Quorn Slimming World Sodexo Subway UK & Ireland TATA Consumer Products The Co-operative Group plc Uber Eats UK Flour Millers Waitrose & Partners Weetabix Ltd Whitbread
Whitworths – new from January 2024 WM Morrison Supermarkets plc Yakult
## Appendix 2
## **Support for key activities in 2023-24**
## **Practical Cookery Workshops**
## **Seafood Nutrition Report**
## **Open Innovation and Research Clubs Coordination**
The Livestock and Meat Commission for Northern Ireland
World Wide Fund for Nature (WWF)
Biotechnology and Biological Sciences Research Council
## **Food Training for Teachers**
**The Talking Point** Tate & Lyle plc
**Raising The Pulse** University of Reading
Design & Technology Association
## **Ingredients into schools**
**Breakfast Partnership Project**
**Sodexo Defence Project** Sodexo UK
Agriculture & Horticulture Development Board Lidl Great Britain Ltd UK Flour Millers
Magic Breakfast
**Food Cycle Evaluation**
## **Healthy Sustainable Diets**
**and Impact Report** Food Cycle
Agriculture & Horticulture Development Board Arla Foods UK
## **Oak National Academy**
## **Safeguarding against Nutritional Vulnerability**
Design & Technology Association
The Cooperative Group Ltd Danone Ltd General Mills Innocent Drinks
Quadram Institute
## **Holiday Activity and Food Provision Workshop**
**Food a fact of life Partnership**
Mayor’s Fund for London (Kitchen Social)
Agriculture & Horticulture Development Board
Kellogg Europe Trading Ltd PepsiCo UK Ltd Quorn Foods Sainsbury Plc Sodexo Mars UK Ltd
## **Healthy Sustainable Diets**
## **pHood futures**
Tesco plc
Royal College of Chemistry
## **Nutrition Criteria**
**Practical workshops**
The Cooperative Group (Projects 2023-24)
UK Flour Millers
**Ultra Processed Foods Workstream 2023-24**
**Teaching Primary Food and Nutrition**
## **Supported Internships**
Marks & Spencer plc McDonalds Marketing Cooperative Ltd
Associated British Foods Grain Products Ltd Nomad Foods Europe Beverage Services Ltd (Coca-Cola) The Cooperative Group Ltd Danone Ltd Ferrero UK Ltd Greggs plc Kellogg Europe Trading Ltd Marks & Spencer plc Mars UK Ltd PepsiCo UK Ltd Pladis UK Ltd
All Saints Educational Trust
## **Healthy Eating Week 2023**
Beverage Services Ltd (Coca-Cola) General Mills
## **AHDB Projects 2023-24**
Agriculture & Horticulture Development Board
Kellogg Europe Trading Ltd Lidl Great Britain Ltd
## **Lidl Projects 2023-24**
Ocado Retail Marlow Foods Ltd Sodexo Tesco UK Flour Millers Waitrose Ltd
Lidl GB Ltd
## **Uber Eats Projects 2023-24**
Uber Eats UK
**Waitrose Healthy**
**Eating Training** Waitrose Ltd
49
Annual Review 2023-24 British Nutrition Foundation
Annual Review 2023-24 British Nutrition Foundation
## Appendix 3
## **Honorary members, Governors Emeritus and Committee Members**
As of 31 May 2024
## **HONORARY MEMBERS**
Professor John Blundell, _Chair of Psychobiology, University of Leeds_
Mrs Laura Farrell, _Tesco plc_
Michael Collyer Anne Heughan Professor Robert Pickard Professor Brian Wharton
Mrs Nicky Gillett, _Allied Bakeries_
Mandy Davies, _Consultant AHP for Nutrition and Hydration, East Lancashire Hospitals NHS Trust_
Dr Kavita Karnick, _Tate & Lyle_
## **GOVERNORS EMERITUS**
Dr Gunter Kuhnle, _University of Reading_
Professor Gary Frost, _Chair in Nutrition and Dietetics, Imperial College London_
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
Dr Amelia Lake, _Teeside University_
Dr Susan Gatenby, _Senior Director, Nutrition Europe, PepsiCo UK Ltd_
Professor Jennie Macdiarmid, _University of Aberdeen_
Dr Duane Mellor, _Aston University_
Glynis Henderson, _Education consultant_
Professor Lisa Methven, _University of Reading_
Claire Hughes, _Director of Own Brand Product & Innovation, Sainsbury’s_ Professor Kevin Whelan, _Professor of Dietetics, King’s College London_
## **FINANCE, AUDIT & RISK COMMITTEE**
Mrs Barbara Monks, _Food education consultant_
Desiree Irving-Brown, _Trustee (Chair)_ Graeme Findlay, _Trustee (retired 31st December 2023)_
Professor Peter Rogers, _University of Bristol_
Professor Tom Sanders. _King’s College London_
Professor John Mathers, _Trustee_ Luke Stockill, _Trustee_ Sam Fulton, _Trustee_
Professor Martin Wiseman, _Visiting Professor in Human Nutrition, University of Southampton (retired March 2024)_
Professor David Stensel, _University of Loughborough_
## **HR & REMUNERATION COMMITTEE**
Professor Emma Stevenson, _University of Newcastle_
Louise Redmond, _Trustee (Chair)_ Alyson Greenhalgh-Ball, _Trustee_ Professor John Mathers, _Trustee_ Alisdair Wotherspoon, _Trustee_ Paul Wheeler, _Trustee_
## **NOMINATIONS COMMITTEE**
Dr James Stewart, _University Hospitals of Leicester_ Dr Lisa Wilson, _Richmond and Wandsworth Councils_
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)_
## **ADVISORY COMMITTEE**
## **NUTRITION BULLETIN**
Professor Janet Cade, _Professor of Nutritional Epidemiology and Public Health, University of Leeds (Chair)_
## **EDITORIAL ADVISORY BOARD**
Michael Adams, _Campden BRI_
## **SCIENTIFIC COMMITTEE**
Kate Platts,
_Head of Research and Innovation, Westfield Health (Deputy Chair)_ Judith Batchelar OBE, _Director, Food Matter International_
Dr Aisling Aherne, _Kerry Group plc_
Mrs Barbara Bray MBE, _Food safety consultant_ Dr Adrian Brown, _University College London_
Dr Margaret Ashwell, _Ashwell Associates_
Professor James Betts, _University of Bath_
Dr Susanne Bryngelsson, _RISE/Kristianstad University_ Dr Eirini Dimidi, _King’s College London_
Professor John Blundell, _University of Leeds_
50
Dr Brigitte Brands, _Ludwig-Maximilians-University of Munich_
Michelle Young,
## Education Working Groups
_Food Standards Agency Northern Ireland_ Liz Simpson, _CAFRE_
Dr Veronique Chachay, _University of Queensland_ Dr Caroline Childs, _University of Southampton_
## **ENGLAND**
Louise Attwood, _AQA_
## **SCOTLAND**
Rosalie Forde, _Three Ways School, Bristol_
Shirley Beattie, _Education Scotland_ Carla Bell, _Alloa Academy_ Emma Creaney, _Carluke High School_ 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_
Dr Laura Fernandez-Celemin, _EUFIC_
Tracey Goodyere, _Birmingham City University_
Professor Ciaran Forde, _Wageningen University & Research_ Dr Nick Fuller, _University of Sydney_
Helen Grundy, _Health for Life Programme Manager_
Anita Hardy, _OCR_
Professor Alison Gallagher, _University of Ulster_
Andrew Hartshorn, _Finham Park 2, Coventry_ Kevin McGuinness, _Mossley Hollins school, Ashton-under-Lyne_
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_
Ms Susanne Parker-Morris, _Worcester University_
Elizabeth Tydeman, _Public Health England_ Dave Parry, _D&T Adviser, CLEAPSS_
Dr Patrícia de Fragas Hinnig, _Federal University of Santa Catarina, Florianópolis_
Hannah Gott, _Philip Morant School and College, Colchester_ Suzi Lombardelli, _Lord Williams, Thame_
Professor Orla Kennedy, _University of Reading_ Dr Amelia Lake, _Durham University_
## **WALES**
Dr Clare Leonard, _Consultant Nutritionist_
Amy Bergiers, _Nantgaredig Primary School_ Allison Candy, _Welsh Joint Education Committee_ Sue Carbis, _Cardiff Council_
## **NORTHERN IRELAND**
Claire MacEvilly, _Airfield Estate, Dublin_
Lynne Anderson, _Wellington College, Belfast_
Dr Christophe Matthys, _KU Leuven_
Mairead Davidson, _University of Ulster_
Professor Anne-Marie Minihane, _Norwich Medical School, Director of Norfolk Institute of Healthy Ageing_ Dr Panagiota Mitrou, _WCRF International_
Shirley Davidson, _Omagh Academy_
Lloyd Henry, _Ysgol Gyfun Gwyr, Swansea_ Mike Lewis, _Gowerton Comprehensive_
Glynis Henderson, _Education Consultant_
Heather Kettyle, _Enniskillen Royal Grammar School_ Jennifer McGonagle, _Food Standards Agency Northern Ireland_
Dr Caoileann Murphy, _University College Dublin_
Nerys Lloyd, _Pen Y Cwm Special School_ Kathryn Mallows, _Cowbridge Comprehensive School_ Jo Nicholls, _Aberdare Community School_
Dr Anne Nugent,
_Queens University Belfast, UK and University College Dublin, Ireland_ Dr Gerda Pot, _Louise Bolk Institute/King’s College London_
Amanda McGarry, _North Coast Integrated School Coleraine_ Jennifer McGonagle, _Food Standards Agency Northern Ireland_
Meg Taylor, _Ysgol Calon Cymru_
Laura McGreevy, _St Columbanus’ College_ Joanne O’Neill, _Magherafelt High School_
Professor Marie Reid, _University of Hull_
Nia Rees Williams, _Conwy County Borough Council_ Aranwen Morgans-Thomas, _Estyn_
Professor Hettie Schönfeldt, _University of Pretoria_
Steven Park, _University of Ulster_
Professor Joanne Slavin Professor, _University of Minnesota_
Hannah Somerville, _McKinney Primary School_ Dorothee Wagner, _CCEA_
Professor Gregorio Varela-Moreiras, _McKinney Primary School University of San-Pablo-CEU_ Dorothee Wagner, Professor Youfa Wang, _CCEA Xi’an Jiaotong University_ 51
## **British Nutrition Foundation**
X + Why, 4 Fulwood Place, London, WC1V 6HG
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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