Charity registration number 282553
BRITISH DIETETIC GENERAL & EDUCATION TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
BRITISH DIETETIC GENERAL & EDUCATION TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Angela Madden Michelle Rae Elaine Buckley Susan Price Lorraine Watson Sophie Davies Kate Grimshaw Charity number 282553 Registered office 3rd Floor Interchange place 151 - 165 Edmund Street Birmingham B3 2TA Independent examiner TC Group Star House Star Hill Rochester Kent ME1 1UX
(Appointed 1 September 2024) (Appointed 17 October 2024) (Appointed 1 November 2024) (Appointed 1 November 2024) (Appointed 1 January 2025)
BRITISH DIETETIC GENERAL & EDUCATION TRUST
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 4 |
| Independent examiner's report | 5 |
| Statement of fnancial actvites | 6 |
| Statement of fnancial positon | 7 |
| Notes to the fnancial statements | 8 - 15 |
BRITISH DIETETIC GENERAL & EDUCATION TRUST
TRUSTEES' REPORT
FOR THE YEAR ENDED 28 FEBRUARY 2025
The Trustees submit their annual report and the unaudited financial statements of British Dietetic Association General & Education Trust (the charity) for the year ended 28th February 2025. The Trustees confirm that the annual report and financial statements of the charity comply with current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
Trustees responsibilities
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Objectives and activities
GRANTS, AWARDS AND PRIZES POLICY
The Trustees have, over the years, established a policy on making grants, awards and prizes, by practice, precedents and decisions in principle. This complies with the requirements of the rules and legislation that governs Charities, requiring a formal policy which codifies those decisions.
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BRITISH DIETETIC GENERAL & EDUCATION TRUST
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
REVIEW OF ACTIVITIES
Elsie Widdowson Lecture
The Trustees have continued to support the annual Lecture to commemorate the late Dr Elsie Widdowson who was one of the Twentieth Century's most important figures in the field of nutrition and dietetics.
The 2024/25 Elsie Widdowson Lecturer was Aisling Pigott RD who gave the Lecture at The British Dietetic Association's BDA Annual General Meeting on ‘Fueling the future of dietetics’’.
Awards and Grants
The Trustees supported a number of activities during the year, approving new grants and awards.
All three of the GET Awards were awarded in 2024. The winner of the Rose Simmonds Memorial Fund Award was Cristian Costas Batlle for a published piece of work in a peer reviewed journal for ‘A dietitian led coeliac service helps to identify and reduce involuntary gluten ingestion with subsequent reduction in the frequency of repeat endoscopies.'
The Elizabeth Washington Award was awarded to to Dr Laura Stewart et al. for an E-learning for health training programme – Complications from excess weight (CEW) in children and young people.
The winner of the Dame Barbara Clayton Award was awarded to Dr Claudine Matthews for ‘Dietetic Student Mealtime Assistants; Enhancing practice education and quality of care’.
The Trustees considered 17 grant applications for development, research or educational activities in 2024/25. The Trustees approved funding for 2 grants. Overall, the Trustees made available in excess of £50,000.
The Trustees also paid out close to £5,166.00 to support dietitians to attend conferences to promote the science and practice of dietetics.
Investment policy and performance
The Trustees review the investment and allocation policies annually, both to reassess the reasons for keeping reserves and to ensure that appropriate levels are maintained. An Investment Policy has also been drawn up, to structure the Trust's assets. The Trustees agree a range of parameters, within which the portfolio can be adapted to meet the changing circumstances of the markets. The parameters are reviewed on a regular basis, or whenever a significant event occurs. The Trustees reviewed the investment portfolio during 2024/25 but made no major adjustments in the investment funds.
The Trustees have agreed a socially responsible investment policy and the GET funds are invested accordingly.
The Trustees appointed Cazenove Charities to manage the Trust Fund’s investments from 2017 onwards.
Financial review
GOING CONCERN
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.
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BRITISH DIETETIC GENERAL & EDUCATION TRUST
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
RESERVES POLICY
The Trust Deed gives the Trustees the power "to accumulate income for so long as may be permitted by law or invest the same or apply the same as income in any subsequent year". The Trustees hold reserves in the form of a portfolio of investments and deposit accounts.
There are three funds, a General Fund and two Designated Funds: the Rose Simmonds Memorial Fund; and the Elizabeth Washington Fund. There is also an annual award entitled the Dame Barbara Clayton Award for Innovation in Dietetic Practice which was created to recognise the contribution of Dame Barbara to the BDA. The annual accounts of the Trust give the level of reserves they are holding on the last day of the relevant financial year to which those accounts relate.
The Trustees' Policy on reserves states that:
"The reserves are held:
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in order to create an income which the Trustees make available to applicants for grants for dietetic research and for funding short or modular training in research for dietitians;
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to provide for larger sums, advanced from time to time in the form of grants or repayable grants, to support specific projects; and
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to provide an emergency reserve from which work to sustain core support for the science of dietetics could be funded in the event of the failure of The British Dietetic Association.”
The Trustees have calculated the potential impact for the third bullet point above and have identified a need to consider around £750,000 from the free reserves for this contingency. However, to satisfy the first two bullet points and to provide a reasonable income for on-going support to grant requests, the total reserves should be higher than this amount alone. The Trustees consider that the present level of reserves is sufficient to meet the needs set out above.
The Trust's expenditure policy is based on making appropriate use of its existing funds. In the event that part of the income arising from the funds in any one year is not spent on grants or projects, owing to an absence of applications of a sufficiently high standard, the unspent amount will ordinarily be added to the Trust's reserves. Given the sums involved, this practice is unlikely to result in reserves that are too high for the Trust's needs. Conversely, given the nature of the Trust's commitments, a substantial part of the reserves could be used at any point without risking insolvency or seriously disrupting its work.
Current Reserves
At the end of the financial year 2024/25 the BDA GET General Fund unrestricted reserves totalled £1,846.535 (£1,763,557 for 2023/24) and the designated funds totalled £131,744 (£150,522 2023/24) made up of grants approved within the year but unspent at the end of the year. This gave an overall total of £1,978,279 (£1,914,079 in 2023/24).
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BRITISH DIETETIC GENERAL & EDUCATION TRUST
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
Structure, governance and management
CONSTITUTION
There have been no changes in the objectives since the last annual report.
The trustees who served during the year and up to the date of signature of the financial statements were: Caroline Bovey, Chairman (Resigned 17 October 2024) Linda Wedlake (Resigned 1 April 2024) Angela Madden Michelle Rae Sarb Bajwa (Resigned 1 June 2024) Elaine Buckley (Appointed 1 September 2024) Susan Price (Appointed 17 October 2024) Lorraine Watson (Appointed 1 November 2024) Sophie Davies (Appointed 1 November 2024) Kate Grimshaw (Appointed 1 January 2025)
METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES
The management of the charity is the responsibility of the Trustees who are elected and co opted under the terms of the Trust deed. Since the last annual report the Trustees agreed a policy of co-opting the immediate past Chair of the Trustees onto the Board as an observer. This is to ensure consistency of governance and also to ensure the expertise developed by their Chair over their two-year term is not lost. While the immediate past Chair will not be a full Trustee they will fully participate and contribute to decision making.
RISK MANAGEMENT
The major risks to which the Charity is exposed have been identified by the Trustees. Systems are in place to eliminate or diminish these risks. A Risk Register is in place and is updated annually. The Trustees developed a service level agreement with the BDA, to clarify the level of support from the BDA and the relationship between the two bodies. The Trustees meet quarterly, with half of the meetings by teleconference and half face to face, to keep operational costs to a minimum. This allows for more timely decisions on grant applications. The Trustees have trialed different methods of hearing directly from grant applicants, by person and by telephone, to ensure they are fully informed of all relevant matters before making a decision on an application.
The company's current policy concerning the payment of trade creditors is to:
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settle the terms of payment with suppliers when agreeing the terms of each transaction;
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ensure that suppliers are made aware of the terms of payment by inclusion of the relevant terms in contracts; and
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pay in accordance with the company's contractual and other legal obligations.
The trustees' report was approved by the Board of Trustees.
.............................. Elaine Buckley Trustee Dated: .........................
..............................
Susan Price Trustee Dated:.........................
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BRITISH DIETETIC GENERAL & EDUCATION TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BRITISH DIETETIC GENERAL & EDUCATION TRUST
I report to the trustees on my examination of the financial statements of British Dietetic General & Education Trust (the charity) for the year ended 28 February 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirementthat the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Sally Meah FCCA
On behalf of TC Group
Star House Star Hill Rochester Kent ME1 1UX
Dated: .........................
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BRITISH DIETETIC GENERAL & EDUCATION TRUST
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 28 FEBRUARY 2025
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Income from: | |||
| Donatons and legacies | 2 | 21 | 79 |
| Investments | 3 | 80,720 | 82,776 |
| Total income | 80,741 | 82,855 | |
| Expenditure on: | |||
| Charitable actvites | |||
| Grants paid | 4 | 79,063 | 147,100 |
| Award costs | 4 | 13,825 | 18,244 |
| Total charitable expenditure | 92,888 | 165,344 | |
| Net gains/(losses) on investments | 76,347 | 36,084 | |
| Net movement in funds | 64,200 | (46,405) | |
| Fund balances at 1 March 2024 | 1,914,079 | 1,960,484 | |
| Fund balances at 28 February 2025 | 1,978,279 | 1,914,079 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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BRITISH DIETETIC GENERAL & EDUCATION TRUST
STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2025
| 2025 Notes £ £ Fixed assets Investments 8 1,932,281 Current assets Debtors 9 2,901 Investments 10 75,822 Cash at bank and in hand 103,409 182,132 Creditors: amounts falling due within one year 11 (136,134) Net current assets 45,998 Total assets less current liabilites 1,978,279 Net assets excluding pension liability 1,978,279 The funds of the charity Unrestricted funds 1,978,279 1,978,279 The fnancial statements were approved by the trustees on ......................... .............................. .............................. Elaine Buckley Susan Price Trustee Trustee |
2024 £ £ 1,855,934 - 73,159 25,332 98,491 (40,346) 58,145 1,914,079 1,914,079 1,914,079 1,914,079 |
2024 £ £ 1,855,934 - 73,159 25,332 98,491 (40,346) 58,145 1,914,079 1,914,079 1,914,079 1,914,079 |
|---|---|---|
| 1,914,079 | ||
| 1,914,079 | ||
| 1,914,079 | ||
| 1,914,079 | ||
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BRITISH DIETETIC GENERAL & EDUCATION TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
1 Accounting policies
Charity information
The General and Education Trust was founded in 1981. The Trust is governed by non-executive Trustees under the terms of the Trust Deed. Trustees have particular responsibilities for the payment of grants under the Trust Deed. The Trust raises money from supporters of the Trust and through other events. The Trust has no employees.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity 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 financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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BRITISH DIETETIC GENERAL & EDUCATION TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
1 Accounting policies
(Continued)
Investment income is accounted for in the period in which the charity is entitled to receipt.
1.5 Expenditure
Expenditure is included on an accruals basis.
Grants payable are charged in the year when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled.
Management and administration comprises costs for the running of the charity itself as an organisation.
Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
1.6 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
1.7 Financial instruments
The charity 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 charity's balance sheet when the charity 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.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
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BRITISH DIETETIC GENERAL & EDUCATION TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
1 Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
2 Income from donations and legacies
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Donatons and gifs | 21 | 79 |
| Income from investments | ||
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Income from listed investments | 78,057 | 79,445 |
| Income from investments and Tax recoverable thereon | 2,663 | 3,331 |
| 80,720 | 82,776 |
-
3 Income from investments
-
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BRITISH DIETETIC GENERAL & EDUCATION TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
4 Charitable activities
| Grants paid Award costs 2025 2025 £ £ Elizabeth Washington Fund Award - 2,000 ICD Travel Awards - 6,783 Rose Simmonds Memorial Fund Award - 3,000 Dame Barbara Clayton Award - 2,000 Elsie Widdowson Lecture - 42 - 13,825 Grants paid (see note 5) 47,897 - Share of support costs (see note 6) 24,625 - Share of governance costs (see note 6) 6,541 - 79,063 13,825 |
Total 2025 Grants paid Award costs 2024 2024 £ £ £ 2,000 - 2,000 6,783 - 8,154 3,000 - 3,000 2,000 - 4,000 42 - 1,090 13,825 - 18,244 47,897 117,161 - 24,625 25,144 - 6,541 4,795 - 92,888 147,100 18,244 |
Total 2024 £ 2,000 8,154 3,000 4,000 1,090 |
|---|---|---|
| 18,244 117,161 25,144 4,795 |
||
| 165,344 |
5 Grants payable
| Grants paid | Grants paid | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Grants to insttutons: | 47,897 | 117,161 |
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BRITISH DIETETIC GENERAL & EDUCATION TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
6 Support costs
| Insurance Management charge Policy support Accountancy Analysed between Charitable actvites |
Support costs Governance costs £ £ 2,100 - 8,930 - 13,595 - - 6,541 24,625 6,541 24,625 6,541 |
2025 £ 2,100 8,930 13,595 6,541 31,166 31,166 |
Support costs Governance costs £ £ 2,100 - 8,824 - 14,220 - - 4,795 25,144 4,795 25,144 4,795 |
2024 £ 2,100 8,824 14,220 4,795 |
|---|---|---|---|---|
| 29,939 | ||||
| 29,939 |
- Governance costs includes payments to the independent examiner of £2,070 (2024 £1,970) for the independent examination and accountancy fees.
7 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
8 Fixed asset investments
| Listed | ||
|---|---|---|
| investments | ||
| £ | ||
| Cost or valuaton | ||
| At 1 March 2024 | 1,855,934 | |
| Valuaton changes | 76,347 | |
| At 28 February 2025 | 1,932,281 | |
| Carrying amount | ||
| At 28 February 2025 | 1,932,281 | |
| At 29 February 2024 | 1,855,934 | |
| 2025 | 2024 | |
| £ | £ | |
| Market value if diferent from carrying amount | 1,932,281 | 1,855,934 |
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BRITISH DIETETIC GENERAL & EDUCATION TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
| 9 Debtors Amounts falling due within one year: Prepayments and accrued income 10 Current asset investments Unlisted investments 11 Creditors: amounts falling due within one year Trade creditors Other creditors Accruals and deferred income |
2025 £ 2,901 2025 £ 75,822 2025 £ 8,930 120,679 6,525 136,134 |
2024 £ - |
|---|---|---|
| 2024 £ 73,159 |
||
| 2024 £ 8,824 27,097 4,425 |
||
| 40,346 |
12 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 March 2024 £ Designated funds 150,522 General funds 1,763,557 1,914,079 |
Incoming resources £ 29,119 51,622 80,741 |
Resources expended £ (47,897) (44,991) (92,888) |
Gains and losses At 28 February 2025 £ £ - 131,744 76,347 1,846,535 76,347 1,978,279 |
Gains and losses At 28 February 2025 £ £ - 131,744 76,347 1,846,535 76,347 1,978,279 |
|---|---|---|---|---|
| 1,978,279 |
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BRITISH DIETETIC GENERAL & EDUCATION TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
| 12 Unrestricted funds Previous year: At 1 March 2023 £ Designated funds 103,570 General funds 1,856,914 1,960,484 |
Incoming resources £ 164,113 (81,258) 82,855 |
Resources expended £ (117,161) (48,183) (165,344) |
(Contnued) Gains and losses At 29 February 2024 £ £ - 150,522 36,084 1,763,557 36,084 1,914,079 |
(Contnued) Gains and losses At 29 February 2024 £ £ - 150,522 36,084 1,763,557 36,084 1,914,079 |
|---|---|---|---|---|
| 1,914,079 |
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BRITISH DIETETIC GENERAL & EDUCATION TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
| 13 | Related party transactons | ||
|---|---|---|---|
| The following amounts were outstanding at the reportng end date: | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Britsh Dietetc Associaton | 120,680 | 27,097 |
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