# **Annual Report & Financial Statements 31 March 2024** 

Company No: 1864134 Charity No: 517817 



## **Institute for Food, Brain and Behaviour** 

**Annual Report and Financial Statements** 

|**Contents**|**Contents**||
|---|---|---|
|**1.**|**Report of the Trustees**|Page 4|
||Message from our Chair|Page 6|
||Trustee’s report|Page 6|
|**2.**|**Independent Examiner’s report**|Page 19|
|**3.**|**Statement of fnancial activities**|Page 21|
|**4.**|**Balance Sheet**|Page 23|
|**5.**|**Notes to the Financial Statements**|Page 25|
|**6.**|**Detailed Statement of Financial Activities**|Page 30|



**6. Detailed Statement of Financial Activities** 

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## **Report of the Trustees for the year ended 31 March 2024** 

## **Administrative information** 

## **INSTITUTE FOR FOOD, BRAIN AND BEHAVIOUR** 

## **Operating as THINK THROUGH NUTRITION** 

Company number: 1864134 

Charity number: 517817 

## **Trustees and Directors** 

Mrs Frances Jackson (Chair) Professor Michael Crawford Ms Suzanne Dymond-White (appointed 14/09/2023) Mr Roger Drage Ms Francesca Findlater Mrs Hilary Gal Mr Michael Milner  (appointed 14/09/2023) Dr Alice Parshall Professor John Stein Ms Kimberley Wilson 

## **Registered office** 

c/o Critchleys LLP Beaver House 23-38 Hythe Bridge Street Oxford OX1 2EP 

Tel: 0800 644 0322 www.thinkthroughnutrition.org 

## **Independent examiner** 

Stuart Rosling FCCA Chartered Accountant & Business Advisors 20 Havelock Road Hastings East Sussex TN34 1BP 

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**Annual Report and Financial Statements** 


**1. Trustees’ report** 

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**Institute for Food, Brain and Behaviour Report of the Trustees for the year ended 31 March 2024** 

## **Message from our Chair** 

Dear Friends and Supporters, 

As we mark the 40th year of Think Through Nutrition, I am delighted to share the significant progress we’ve made in the past year. Our commitment to advancing the understanding and importance of nutrition in promoting mental and physical health remains central to our work, and this year has brought meaningful developments that reinforce this mission. 

The evolution of our LANAH (Learn About Nutrition and Health) platform is particularly important to note. It has grown into a robust tool that empowers individuals and communities with the knowledge needed to make informed choices about their health. Through targeted enhancements and a focus on accessibility, LANAH is playing a crucial role in our efforts to reach those who benefit most from our programmes. 

Our collaborations have also deepened, particularly within the justice, education, and 

health sectors. These partnerships are instrumental in extending our reach and influence, allowing us to engage more effectively with the communities we serve and to contribute to shaping policy discussions around nutrition and health. 

This year, we have also strengthened our organisational leadership. We have welcomed two new Trustees who bring a wealth of experience and insight to our Board. Additionally, a long-standing member of our Science Advisory Council has become its new Vice Chair, adding strength to its reach and governance. The collective expertise in these new roles will be important as we navigate the challenges and opportunities ahead. 

Our achievements would not have been possible without the steadfast support of our donors and partners who continue to show their confidence in all we do. Your belief in our mission and your generosity have been essential as we build momentum, and on behalf of the Board wish to thank you for your 

continued commitment. At the same time, the Board would like to acknowledge the diligence of our hardworking team; we are grateful for their unstinting dedication. 

As we look to the coming year, we remain focused on expanding our impact and ensuring that the importance of nutrition is recognised and acted upon in both policy and practice. With your support, we are well-positioned to continue making a meaningful difference in the lives of those we serve. 

**Frances Jackson** Chair 

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**Institute for Food, Brain and Behaviour Report of the Trustees for the year ended 31 March 2024** 

## **Achievement and performance: championing nutrition and impacting lives** 

## **Executive summary** 

The 2023-24 period has been a year of transformation and growth for Think Through Nutrition (TTN). Building on the foundations laid in previous years, we have advanced our flagship LANAH (Learn About Nutrition and Health) platform, forged strategic collaborations, and expanded our reach into new and diverse communities. These efforts have solidified our position as a leading advocate for the profound connection between nutrition, brain health, and behaviour, enabling us to address the nutritional and mental health needs of disadvantaged and hard-to-reach populations. 

Our journey this year has been marked by the continued enhancement of LANAH, strategic appointments that have bolstered our expertise, and the initiation of important partnerships across sectors such as justice, education, and perinatal services. As we look forward to the future, our focus remains on expanding our reach, deepening our impact, and ensuring the sustainability of our interventions through innovative approaches and strategic planning. 

## **Championing nutrition and impacting lives** 

## **A foundation in science** 

In recent decades, the rise in mental and behavioural health issues has coincided with a decline in dietary quality, further revealing a significant link between nutrition and mental wellbeing. With one in four people in the UK likely to experience mental health challenges, and the associated economic, human, and health and care costs estimated at £300 billion annually¹, the need for innovative, sustainable solutions has never been more critical. 

Think Through Nutrition (TTN) stands as the UK’s leading voice connecting nutrition, brain health, and behaviour. Our work is underpinned by over four decades of evidencebased research, making our globally recognised team of experts leaders in this essential field. Our vision is clear: nourished minds herald brighter futures for all. We are on a mission to empower everyone, including and especially society’s most vulnerable, with the knowledge and access to the right nutrition, leading to healthier minds and brighter futures. 

Our strategy is built on three key pillars: 

## **Advancing research** 

We are committed to pioneering studies that explore the intricate relationship between diet and mental health and it’s consequences, ensuring our interventions are grounded in solid scientific evidence. 

## **Advocating for policy change** 

We strive to influence public policy, ensuring that the critical role of nutrition in mental health is recognised and acted upon at all levels of government. 

## **Delivering accessible nutritional programmes** 

We design and implement nutritional education programmes that are accessible to all, particularly targeting those most in need, to promote better mental health outcomes. 

1 - https://www.centreformentalhealth.org.uk/publications/the-economic-and-social-costs-of-mental-ill-health/ 

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**Institute for Food, Brain and Behaviour** 

**Report of the Trustees for the year ended 31 March 2024** 

## **Achievement and performance: championing nutrition and impacting lives** 

## **Effectively measuring impact** 

At TTN, we pride ourselves on having a strong and effective outcomes approach, which we continue to refine and enhance. This focus on measurement allows us to capture the efficacy of our work and demonstrate how food and nutrition can be powerful levers for change in various interventions. 

Our approach to measuring impact is both comprehensive and tailored, setting us apart in the field. We evaluate outcomes at the individual, organisational, and system levels, ensuring that the effectiveness of our work is captured from multiple perspectives. 

LANAH’s capability to track real-time data allows users to monitor their progress and see the impact of their nutritional choices as they happen. This feature provides valuable insights for both individuals and organisations, making our approach to impact measurement particularly robust. 

By continuously refining our outcomes approach, we demonstrate our commitment to using food and nutrition as powerful tools for driving meaningful, measurable change across all levels. 

What makes our approach unique is our strong scientific foundation combined with a proactive, preventative approach to health, contrasting with the more common focus on crisis management. Through the innovative use of technology and data, particularly with our LANAH platform, we ensure that our programmes are not only effective but also aligned with the specific needs of our partners. 

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**Institute for Food, Brain and Behaviour Report of the Trustees for the year ended 31 March 2024** 

## **Achievement and Performance: A look back on 2023-24** 

## **Overview** 

The past year has been one of remarkable progress for Think Through Nutrition (TTN). We have expanded our reach, established new partnerships, and laid the foundations for groundbreaking projects that will enable us to support new communities and individuals. Our work continues to enable individuals to make positive changes to their food habits, improve access to the right food and information, and optimise health and behaviour through nutrition. At the same time, we have been able to advise and construct programmes to help organisations with a duty of care to enhance their nutritional offerings. 

## **LANAH development** 

## **Enhancing our innovation** 

Last year, we introduced LANAH (Learn About Nutrition and Health), our expansive digital platform and programme designed to educate users about the profound effects of nutrition on thoughts, feelings, performance and behaviours and facilitate robust impact measurement, enabling LANAH users, our collaborators and TTN to track progress and rigorously evaluate the efficacy of our 

programmes. LANAH’s adaptability and scalability have allowed TTN to broaden our outreach, enabling us to enter new environments and foster a wide range of partnerships. 

This year, thanks to further funding and invaluable feedback from our early partners, we have focused on enhancing LANAH’s capabilities and expanding its reach. Our live testing with partners such as the Ministry of Justice (MoJ) and the charity Pause provided critical insights that have been instrumental in refining the platform. Key enhancements include the integration of gamification elements — such as point-based systems and dynamic progress indicators — designed to increase user engagement and make the educational experience more interactive and impactful. 

## **Customisation and hybrid delivery** 

To ensure LANAH’s effectiveness across different settings, we have begun to adapt the platform to meet the specific needs of various groups, ensuring its relevance and effectiveness across a range of settings. Whether it’s a healthcare professional guiding new mothers through the challenges of 

postnatal nutrition or a teacher helping students understand the link between diet and concentration, LANAH can act as a versatile tool in promoting better health outcomes. 

This has involved the design of a hybrid delivery model that combines digital resources with in-person education, maximising engagement and efficacy. This flexibility has allowed us to cater to diverse environments and levels of knowledge, ensuring that LANAH remains relevant and impactful. 

As we look to the future, LANAH’s scalability continues to demonstrate our capacity to broaden our outreach, fostering new partnerships and entering environments where nutritional education is most needed. This platform is not just a tool for education; it is a catalyst for change, empowering individuals, communities and organisations to take control of their health through better nutrition. 

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**Institute for Food, Brain and Behaviour Report of the Trustees for the year ended 31 March 2024** 

## **Achievement and Performance: A look back on 2023-24** 

**Building strategic, impactdriven digital collaborations** 

## **Increasing our outreach** 

Launched in January 2024, our Knowledge Transfer Partnership (KTP) with Oxford Brookes University is fully on track and has already enriched our research capabilities and team capacity. The partnership involves project development, academic contributions, and the appointment of a dedicated Innovate UK supported KTP Associate as our Educational Projects Manager. All of this is aimed at driving forward our innovative work and helping us to reach new audiences. 

## **Enabling better outcomes in prisons with the MoJ/HMPPS** 

Our collaboration with the Ministry of Justice (MoJ) and His Majesty’s Prison and Probation Service (HMPPS) has been a cornerstone of our work this year, driving significant progress in delivering nutrition-focused digital education within the prison system. 

This initiative currently spans four prisons: HMP Berwyn, HMP Wayland, HMP New Hall and HMP Styal, and will reach a combined total of 5,500 prisoners and prison staff. The programme is designed to improve food choices, habits, health and behaviour among participants. 

A key milestone this year was our advocacy for LANAH at the National Prison Catering Conference, where we highlighted its potential to revolutionise nutritional education within the prison system. This effort led to the successful integration of LANAH with the MoJ’s Launchpad system, paving the way for its wider deployment across the Criminal Justice System. 

The establishment of a Steering Group, including senior MoJ officials, has been crucial in guiding the pilot’s success and ensuring that the programme aligns with broader government objectives. 

This collaboration underscores our 

commitment to leveraging nutrition education as a powerful tool for positive change within the prison system, helping to shape healthier futures for those involved. 

## **Improving offender rehabilitation post-release with the Health & Justice Partnership – Probation Service** 

Expanding our reach within the justice sector, we have begun designing training sessions and educational materials for both staff and service users within the South Central Community Integration Team probation service. This initiative reflects our commitment to using nutrition education as a tool for positive change, highlighting our increasing impact within the probation service. 

## **Supporting vulnerable women with Pause** 

Our ongoing collaboration with the charity Pause has continued, focused on adapting our LANAH programme to provide more tailored support to women who have had their children taken into care. Through LANAH, we can offer these women a pathway to better nutrition, helping them regain control of their health and wellbeing during challenging times. 

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**Institute for Food, Brain and Behaviour Report of the Trustees for the year ended 31 March 2024** 

## **Achievement and Performance: A look back on 2023-24** 

## **Fuelling 16–18-year-olds at the London Academy of Excellence** 

Our partnership with the London Academy of Excellence (LAE) has been particularly rewarding. We developed a flexible modular programme aimed at enhancing students' practical knowledge and skills in nutrition, food management and physical fitness. The programme was designed to prepare students for independence beyond school, in university life or other avenues of endeavour and beyond, offering the tools to make informed and healthy choices. Feedback from the learning sessions has been overwhelmingly positive, highlighting the programme's effectiveness in preparing students for independent living while maintaining healthy lifestyles. 

## **Enhancing maternal and infant health with CMSPS** 

Our collaboration with Cheshire & Mersey Specialist Perinatal Service (CMSPS) has continued to flourish. The successful training sessions on nutrition for preconception, pregnancy, and postpartum periods have led to further collaboration and the development of new educational resources tailored to the specific needs of perinatal women. This partnership has not only empowered practitioners to provide better support but has also made a tangible difference in the lives of the women they serve. 

## **Raising our voice to enhance our cause** 

Think Through Nutrition has continued to play an active role in advocating for better food, nutrition, and mental wellbeing policies. This year, we have strengthened our position as a key voice in these discussions, particularly through our contributions to important government initiatives. 

We made significant contributions to the Ministry of Justice and HMPPS’s Food and Nutrition Panel, where our insights have helped shape discussions on nutritional standards within the justice system. 

In addition, we responded to the House of Lords Select Committee on Food, Diet, and Obesity in April 2024. Our submission included 12 policy recommendations that focused on addressing the links between diet, obesity, and public health in England. We highlighted the importance of prenatal and postnatal nutrition, the impact of ultra-processed foods, and the need for clear food labelling. We also emphasised the role of the food and drink industry in shaping public dietary trends and advocated for integrated, evidence-based approaches to combat obesity. 

These efforts underline our commitment to ensuring that nutrition remains a priority in public policy, as we continue to work towards a healthier future for all. 

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**Institute for Food, Brain and Behaviour Report of the Trustees for the year ended 31 March 2024** 

## **CMSPS case study: Supporting maternal wellbeing by investing in nutrition education** 

## **The context** 

In a nation where a quarter of women experience mental health issues during and after pregnancy, supporting maternal and infant health has never been more pressing. At TTN, we have long recognised the critical role that nutrition plays in mental wellbeing and brain health, notably during the perinatal period. Our commitment to this cause led us to collaborate with the Cheshire & Mersey Specialist Perinatal Service (CMSPS) to develop a programme that supports new mums and mumsto-be in making healthier food choices. 

## **Training and resources** 

Our collaboration resulted in a comprehensive training package for CMSPS practitioners, emphasising the critical link between nutrition, brain health, and wellbeing. The training aimed to build the confidence of practitioners in discussing healthy eating with their clients, specifically in relation to mental health. We also developed printed resources, including handbooks for practitioners and informational booklets for perinatal women, offering practical tips, food plan examples, and bite-sized nutritional advice. 

## **The challenge** 

Consider Sara (name changed for privacy), a mother of several children, managing her household while dealing with diagnosed mental health issues. For women like Sara, the idea of eating healthily is often overshadowed by the immediate demands of daily life, compounded by the challenges of mental illness and financial stress. Healthy eating, if considered at all, is often associated with bland, unappealing meals and feels out of reach. 

## **The TTN approach** 

Understanding these realities, TTN partnered with CMSPS, a vital local team providing mental health support to women experiencing moderate to severe mental health issues during the perinatal period. Together, we developed a unique approach that focused on equipping CMSPS practitioners with the knowledge and tools they needed to confidently discuss nutrition with their clients, set achievable goals, and provide ongoing support. 

## **Impact  and outcomes** 

The impact of this initiative has been profound. Practitioners like Rebecca, a Physical Health and Wellbeing Practitioner at CMSPS, reported significant improvements in their ability to support their clients. With the knowledge gained from the training, Rebecca became a nutrition advocate within her team, helping women like Sara to make meaningful changes in their diets. For Sara, these changes included keeping a food diary, prioritising breakfast, and cooking meals from scratch. Over time, Sara reported increased energy levels, improved mood, and significant weight loss. 

## **A framework for the future** 

Building on the success of this collaboration, TTN plans to extend our work with CMSPS and other NHS Trusts across the UK. Future initiatives will include further training for practitioners, the development of a 12-week programme utilising LANAH, and a largescale longitudinal study focused on improving maternal and infant health outcomes through nutrition. 

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**Institute for Food, Brain and Behaviour Report of the Trustees for the year ended 31 March 2024** 

## **Achievement and Performance: A look back on 2023-24** 

## **Science and research initiatives** 

Our involvement in science and research has been a significant aspect of our work this year. Collaborations with the Prison Food Network and participation in advisory groups for systematic reviews align with our strategic focus on diet and supplement interventions, further enhancing our evidence. 

## **Growing our capacity and expertise** 

## **Strategic appointments** 

We welcomed two new Trustees, Suzy Dymond-White and Mick Milner, who bring a wealth of experience and strategic insight to our board. 

Dr Simon Dyall, a longstanding and esteemed member of our Science Advisory Council (SAC), was appointed as its new Vice-Chair, further strengthening our scientific leadership. 

## **Operational appointments** 

The past year saw the appointment of Dr Bryan Tang, funded by Innovate UK, as a Knowledge Transfer Partnership (KTP) Associate. Dr Tang’s expertise in behavioural change and project management has been pivotal in driving the gamification of LANAH, enhancing its ability to engage and educate users effectively. 

We also began recruiting for a Partnerships Manager, a role focused on diversifying our income streams and enhancing our sustainability. This role will be crucial in building stronger corporate relationships and taking LANAH to broader audiences, ensuring that our programmes continue to thrive and grow. 

Beyond these key appointments, we have engaged with a mix of wider professionals, including experienced freelancers to streamline fundraising efforts, part-time associates for nutritional research, and work experience students to support various organisational activities. 

## **Student placements and awards** 

TTN continued its commitment to nurturing future talent by hosting work experience students and securing Santander-funded internships. This dedication to developing young professionals was recognised with the award of Queen Margaret University’s Work Placement Partner of the Year. These placements not only provided valuable experience for the students but also brought fresh perspectives and energy to our projects. 

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**Institute for Food, Brain and Behaviour Report of the Trustees for the year ended 31 March 2024** 

## **Testimonial - Leonie Tuxhorn** 

**My experience with Think Through Nutrition** 

My internship with Think Through Nutrition (TTN) was an incredibly positive and transformative experience. From the start, I felt welcomed by the TTN team. Despite working remotely, their warmth and inclusivity were clear. They took special care to integrate me into their daily operations and weekly meetings, even organising a collaborative workday in London. This made me feel like an essential part of the team and enhanced my overall experience. 

One of the things I appreciated most about TTN was how they tailored my projects to align with my career goals. Instead of assigning me routine tasks, they provided meaningful projects that contributed to my professional growth. A notable example was my involvement in the ethics and data protection applications for a pilot research project. Initially challenging, this task became a significant learning opportunity, thanks to the support I received from the team. 

The mentorship from TTN’s CEO, Tahani Saridar, was another highlight. Her guidance during our regular one-on-one meetings helped me clarify my career direction and gain insights into running a charity. This personalised mentorship was more than I expected from an internship and had a lasting impact on my professional development. 

Throughout my time at TTN, there was a strong emphasis on meeting my learning objectives. I received continuous feedback, which helped me refine my skills and make meaningful contributions to the projects I worked on. The experience also allowed me to develop new skills, such as designing interactive resources for a digital education platform, which prepared me for working with diverse populations in my future career. 

My journey as an intern at Think Through Nutrition was more than just a phase in my professional development; it was a pivotal moment that inspired and shaped my career aspirations and professional ethos. 

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**Institute for Food, Brain and Behaviour Report of the Trustees for the year ended 31 March 2024** 

## **Looking forward to 2023-24: amplifying impact and legacy** 

As we celebrate our 40th year, our commitment to driving change through nutrition education and advocacy remains unwavering. Building on the strong foundation laid over the past year, we are poised to expand our reach, deepen our impact, and solidify our legacy as a leading voice in the field of nutrition, brain health and behaviour. 

## **Scaling LANAH: expanding reach and functionality** 

Our flagship platform, LANAH, has demonstrated remarkable potential in transforming lives through nutrition education. In the coming year, we aim to scale LANAH further, enhancing its functionality and extending its reach to more individuals and communities. By refining the platform and integrating new features, we will ensure that LANAH continues to be a powerful tool for promoting better food behaviours and health outcomes, particularly among those most in need. 

## **Strengthening collaborations and building new partnerships** 

Collaboration has always been at the heart of our work, and in 2024-25, we will deepen our existing partnerships while exploring new ones that align with our mission. The recruitment of a new Partnerships Manager will play a pivotal role in this effort, helping us build robust corporate partnerships and diversify our income streams. These collaborations will be crucial in sustaining our initiatives and expanding our influence across different sectors. 

## **Pioneering impact through research and education** 

We are more determined than ever to amplify our impact. Our research and education efforts will continue to be a driving force in our work. We plan to publish new research, leverage data to strengthen our advocacy, and use our costbenefit models to influence public health policies. Our goal is to transform the importance of nutrition from a concept into a tangible and effective reality that improves lives across the UK. 

## **Quantifying our impact: unveiling the cost-benefit model** 

One of our key initiatives for the upcoming year is the unveiling of our cost-benefit model (CBM), made possible by a key individual major donor. This tool, developed with the support of two leading health economists from the University of Surrey and King’s College London, will provide policymakers with critical data on the fiscal ramifications and benefits of nutritional interventions. Initially tested in our prisons pilot, the CBM will be a cornerstone of our data-driven approach, helping to shape informed decisions about the prioritisation of food and nutrition in public health strategies. 

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**Institute for Food, Brain and Behaviour Report of the Trustees for the year ended 31 March 2024** 

## **Looking forward to 2023-24: amplifying impact and legacy** 

## **Advocacy for change: Driving national policy** 

We will also broaden our advocacy reach, exploring new avenues to ensure that nutrition remains at the forefront of policy decisions. Our collaborative initiatives, both within and outside the government, will continue to champion the societal benefits of nutrition education, advocating for a healthier future for all. 

Our commitment to advocacy remains as strong as ever. In 2024-25, we will continue to push for national policy changes that recognise the critical role of nutrition in mental and physical health. As part of this effort, we plan to build strong relationships with the new UK Government and key ministers, and deepen our engagement with government panels, ensuring that our voice is influential in shaping public strategies. 

## **Driving forward with purpose** 

As we celebrate our 40[th] birthday, we are not only reflecting on our legacy but are also more committed than ever to pioneering change. Our achievements this year would not have been possible without the dedication of our team, the guidance of our Trustees, and the unwavering support of our donors and partners. Together, we will continue to build a brighter, healthier future, ensuring that our next decade drives change even more effectively than the last. 

Our collaborative initiatives, both within and outside the government, will continue to champion the societal benefits of nutrition education, advocating for a healthier future for all. 

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**Institute for Food, Brain and Behaviour Report of the Trustees for the year ended 31 March 2024** 

## **Finance and governance** 

## **Where our money came from** 

## **Our supporters** 

This year, Think Through Nutrition has continued to benefit from the unwavering support of our donors, partners, and sponsors. Their generosity and belief in our mission have been fundamental in driving forward our work, allowing us to expand our reach and deepen our impact across various communities. Each contribution, whether large or small, has helped us make a real difference in the lives of those we serve. 

## **Grants** 

We extend our heartfelt thanks to the Monday Charitable Trust, whose steadfast support over the past six years has been instrumental in enabling our work. Their contributions have empowered us to innovate, grow, and address the complex nutritional challenges faced by vulnerable populations. 

## **Individual donations** 

We are particularly grateful to our individual major donors, whose continued commitment has significantly amplified our reach and effectiveness. Their contributions have been pivotal in supporting our core operations and in allowing us to respond quickly to emerging needs, ensuring that we remain at the forefront of nutritional education and advocacy. 

## **Partnerships** 

Our work has also been bolstered by strategic partnerships that have provided both financial and in-kind support. We are especially grateful to the Ministry of Justice (MoJ) Science Office and the Climate Change and Sustainability Unit, whose contributions have enabled us to enhance LANAH and explore innovative solutions like in-cell food waste measurement. These partnerships have not only provided critical resources but have also enriched our programmes with valuable insights and resources. 

## **Pro bono corporate support** 

The expertise and guidance provided by our pro bono partners have been invaluable. 

Huge thanks are owed to Bain & Company, who have offered workshops and mentorship that have helped us sharpen our strategic focus on identity, funding, and long-term goals. Their support has ensured that we are wellpositioned to navigate the challenges of a rapidly changing landscape and to continue expanding our impact. 

We are also deeply appreciative of both White & Case and Simmons & Simmons, whose pro bono legal services have reinforced our operational foundations. Their assistance has ensured that our operational frameworks remain robust and compliant, allowing us to focus on delivering impactful programmes. 

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**Institute for Food, Brain and Behaviour Report of the Trustees for the year ended 31 March 2024** 

## **Finance and governance** 

## **How we allocate funds** 

At TTN, we remain deeply committed to making the most of every contribution. Most of our funds are directed towards programme costs, ensuring that the resources we receive are put to work where they can have the greatest impact. We also recognise the importance of a solid operational base, which is why we allocate a portion of our funding to essential core costs. This investment in our infrastructure enables us to maintain the personnel, administrative support, and operational resilience necessary to sustain and grow our initiatives. 

## **Investing in future growth** 

Our focus on future growth has led us to prioritise the development of incomegenerating programmes. This year, we have strategically invested in enhancing the LANAH programme, making it not only more robust but also more engaging for users. By doing so, we aim to transform lives through the power of nutrition, reaching new audiences and creating lasting change. 

## **Our commitment to transparency** 

Transparency remains at the heart of everything we do. We are committed to maintaining full openness in our financial practices, ensuring that our stakeholders have complete confidence in how we manage our resources. 

## **Reserves Policy** 

Our Trustees regularly monitor the Charity's cash reserves to ensure they are maintained at a level that supports the core activities of Think Through Nutrition (TTN) and facilitates the growth of both ongoing and future initiatives. When determining the appropriate cash reserve level, several factors are considered, including staff remuneration obligations for the duration of contractual notice periods, potential redundancy settlements, and three months of operational costs, which encompass potential contract termination fees for services. For 2024/25, the estimated minimum cash reserves to be held is £57,619. 

## **Financial performance** 

As of 31 March 2024, our reserves amounted to £97,399, of which £84,847 were restricted and the remaining £12,552 were unrestricted. The Trustees consider the Charity to be a going concern and continue to monitor spending and cash flow regularly to ensure that all liabilities are met as and when they fall due (see note 8 in the accounts). 

## **Going Concern** 

Despite a challenging funding landscape, TTN continues to be sought after for its expertise, service provision, and participation in sectorwide initiatives. Significant efforts have been dedicated to the evolution of our digital education programme, which is poised to supplement our unrestricted income stream, complementing our other consultancy offerings. In response to these challenges, TTN has demonstrated agility and innovation by developing income-generating programmes and exploring new funding avenues. This adaptability is key to ensuring our sustained impact and financial health. 

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**Institute for Food, Brain and Behaviour Report of the Trustees for the year ended 31 March 2024** 

## **Finance and governance** 

We continue to submit applications to Trusts and Foundations to support our future work and are actively engaging with corporate entities and individuals interested in innovative ways to support our activities. 

Securing funds from Trusts and Foundations has become increasingly challenging, with the sector-wide average success rate now between 1 in 20 and 1 in 25 applications. In response, our future outreach strategies will be approached with heightened prudence and adaptability. We will continue to pursue known avenues while exploring new collaborations with corporate entities and individual supporters. 

The Trustees remain confident in the initiatives currently underway and are committed to maintaining careful control of expenditure throughout 2024/25. Should it become necessary, further austerity measures will be implemented to curtail spending, ensuring the charity's continued operation until new funding avenues are secured. The Trustees are confident that the charity's cash controls are robust, enabling TTN to meet its obligations as they arise. Based on these considerations, the Board has deemed it appropriate to prepare these financial statements on a going concern basis. 

## **Trustee appointments** 

At Think Through Nutrition, we are committed to continually strengthening our insights and broadening the experience and expertise reflected in the composition of our Board, 

In appointing and managing our Board, we prioritise good governance and provide our Trustees with the necessary support to be as effective as possible in their roles. Our Board induction process adheres to industry-wide good practice. 

Trustees are elected for a three-year term and may serve up to three consecutive terms. At the end of each three-year term, Trustees automatically retire at the end of the nearest Annual General Meeting. A retiring director may be eligible for reappointment. 

## **Risk management** 

The Charity maintains a risk register which is regularly updated and reviewed by the Board on an annual basis. The Trustees have identified and assessed the major risks to which the Charity is exposed and have implemented necessary measures to mitigate these risks. 

## **Public benefit** 

The Trustees confirm their compliance with the duty under Section 17(5) of the 2011 Charities Act to have due regard to public benefit guidance published by the Charity Commission. 

This report has been prepared in accordance with the small companies’ regime under the Companies Act 2006. 

**Frances Jackson** Chair 19 September 2024 

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**Annual Report and Financial Statements** 


# **2. Independent Examiner’s report to Trustees** 

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**Institute for Food, Brain and Behaviour Independent Examiner’s report  to Trustees** 

## **Independent Examiner’s Report to the Trustees of the Institute for Food, Brain and Behaviour** 

## **Independent examiner's report to the trustees of Institute For Food, Brain and Behaviour ('the Company')** 

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. 

## **Responsibilities and basis of report** 

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). 

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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: 

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be 

reached. 

Stuart Rosling FCCA Ashdown Hurrey Chartered Accountant & Business Advisors 20 Havelock Road Hastings East Sussex TN34 1BP 

Date: 23 October 2024 

**20** 



**Annual Report and Financial Statements** 


## **3. Statement of financial activities** 

**21** 



## **Institute for Food, Brain and Behaviour** 

## **Statement of Financial Activities** 

## **for the year ended 31 March 2024** 

## **Statement of Financial Activities for the year ended 31 March 2024** 

|Notes<br>**Income and endowments from:**<br>Donations and legacies<br>Other trading activities<br>2<br>Investment income<br>3<br>Other income<br>**Total**<br>**Expenditure on:**<br>Raising funds<br>Charitable activities<br>**Total**<br>**Net income/(expenditure)**<br>Transfers between funds<br>9<br>**Net movement in funds**<br>**Reconciliation of Funds**<br>Total funds brought forward<br>**Total funds carried forward**|**Unrestricted**<br>**fund**<br>**Restricted**<br>**funds**<br>**31.03.2024**<br>**Total funds**<br>**31.03.2023**<br>**Total funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>39,500<br>111,267<br>150,267<br>314,260<br>16,925<br>-<br>16,925<br>-<br>1,746<br>-<br>1,746<br>846<br>23<br>-<br>23<br>1,470|
|---|---|
||58,194<br>111,267<br>169,461<br>316,576|
||34,047<br>-<br>34,047<br>6,750<br>118,976<br>97,182<br>216,158<br>192,779|
||153,023<br>97,182<br>250,205<br>199,529|
||(94,829)<br>14,085<br>(80,744)<br>117,047<br>102,184<br>(102,184)<br>-<br>-|
||7,355<br>(80,099)<br>(80,744)<br>117,047<br>5,197<br>172,946<br>178,143<br>61,096|
||12,552<br>84,847<br>97,399<br>178,143|



**22** 



**Annual Report and Financial Statements** 


**4. Balance Sheet** 

**23** 



## **Institute for Food, Brain and Behaviour** 

## **Balance sheet** 

## **for the year ended 31 March 2024** 

## **Balance sheet** 

## **As at 31 March 2024** 

|**As at 31 March 2024**||||||
|---|---|---|---|---|---|
|||**Unrestricted**|**Restricted**|**31.3.2024**|**31.3.2023**|
|||**fund**|**funds**|**Total funds**|**Total funds**|
||Note:|**£**|**£**|**£**|**£**|
|**Current assets**||||||
|Cash at bank||14,478|87,752|102,230|180,078|
|**Creditors**||||||
|Amounts falling due within one year|8|(1,926)|(2,905)|(4,831)|(1,935)|
|**Net current assets**||12,552|84,847|97,399|178,143|
|**Total assets less current liabilities**||12,552|84,847|97,399|178,143|
|**Net assets**||12,552|84,847|97,399|178,143|
|**Funds**|9|||||
|Unrestricted funds||||12,552|5,197|
|Restricted funds||||84,847|172,946|
|**Total funds**||||97,399|178,143|



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. 

The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. 

The financial statements were approved by the Board of Trustees and authorised for issue on 19  September 2024 and were signed on its behalf by: 

Frances Jackson **Chair** 

**Company Registration No. 01864134** 

**24** 



**Annual Report and Financial Statements** 


## **5. Notes to the Financial Statements** 

**25** 



## **Institute for Food, Brain and Behaviour** 

**Notes to financial statements for the year ended 31 March 2024** 

## **1   Accounting policies** 

## **Basis of preparing the financial statements** 

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 

## **Income** 

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

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

## **Fund accounting** 

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

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

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

## **Pension costs and other post-retirement benefits** 

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

## **2 Other trading activities** 

|**2**|**Other trading activities**|||
|---|---|---|---|
|||31.3.24|31.3.23|
|||£|£|
||Partner income|16,925|-|
|**3**|**Investment Income**|||
|||31.3.24|31.3.23|
|||£|£|
||Earned income|1,746|846|
|**4 **|**Independent Examiners’ Remuneration**|||
|||31.3.24|31.3.22|
|||£|£|
||Fees payable to the charity’s independent examiners<br>for the independent examination of the charity’s<br>financial statements|1,440|1,440|
||Prior year independent examiners fees|0|50|
|||1,440|1,490|



## **4 Independent Examiners’ Remuneration** 



## **Institute for Food, Brain and Behaviour** 

## **Notes to financial statements** 

## **for the year ended 31 March 2024** 

## **5  Trustees’ remuneration and benefits** 

There were no trustees’ remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. 

## **Trustees’ expenses** 

Trustee expenses of £792 (2023: £180) were paid for travel and Board expenses. 

## **6 Staff costs** 

|**Staff costs**|||
|---|---|---|
||**31.3.24**|**31.3.23**|
||**£**|**£**|
|Wages and salaries|141,695|116,249|
|Employers NI|10,565|7,923|
|Employers pension|2,442|2,399|
||154,702|126,571|



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

||**31.3.24**|**31.3.23**|
|---|---|---|
||3|3|
|The number of employees whose employee benefits (excluding employer<br>pension costs) exceeded £60,000 was:|The number of employees whose employee benefits (excluding employer<br>**31.3.24**|The number of employees whose employee benefits (excluding employer<br>**31.3.23**|
|£60,001 - £70,000|-|1|
|£80,001 - £90,000|1|-|
||1|**1**|



The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was: 

Two members of staff are considered to be key management personnel. The total amount of employee benefits (including employer pension contributions) received by key management personnel for their services to the charity was £119,701 (2022: £111,085). 

## **7 Comparatives for the Statement of Financial Activities 2022/23** 

||**Unrestricted**|**Restricted**|**Total funds**|
|---|---|---|---|
||**fund**|**funds**||
|**Income and endowments from**|**£**|**£**|**£**|
|Donations and legacies|38,999|275,261|314,260|
|Investment income|846|-|846|
|Other income|1,470|-|1,470|
|**Total**|41,315|275,261|316,576|
|**Expenditure on**||||
|Raising funds|6,750|-|6,750|
|Charitable activities|87,038|105,741|192,779|
|**Total**|93,788|105,741|199,529|
|**Net income/(expenditure)**|(52,473)|169,520|117,047|
|**Transfers between funds**|52,650|(52,650)|-|
|**Net movement in funds**|177|116,870|117,047|
|**Reconciliation of funds**||||
|Total funds brought forward|5,020|56,076|61,096|
|**Total funds carried forward**|5,197|172,946|178,143|



|**8**|**Creditors: amounts falling due within one year**|**Creditors: amounts falling due within one year**||
|---|---|---|---|
|||**31.3.24**|**31.3.23**|
|||**£**|**£**|
||Trade creditors|-|26|
||Other creditors|486|469|
||Accruals|4,345|1,440|
|||4,831|1,935|



**27** 



## **Institute for Food, Brain and Behaviour** 

## **Notes to financial statements** 

## **for the year ended 31 March 2024** 

|**9   Movement in funds**||||||**Comparative for movement in funds**|**Comparative for movement in funds**|**Comparative for movement in funds**||||
|---|---|---|---|---|---|---|---|---|---|---|---|
||**At**<br>**Net**<br>**Transfers**||||**At**||**At**|**Net**||**Transfers**|**Transfers**<br>**At**|
||**1.4.23**<br>**movement**<br>**between**||||**31.3.2**||**1.4.22**|**movement**||**movement**<br>**between**|**31.3.23**|
||**in funds**<br>**funds**||||**4**|||**in funds**||**funds**||
||**£**|**£**||**£**|**£**||**£**||**£**|**£**|**£**|
|**Unrestricted fund**||||||**Unrestricted fund**||||||
|General fund|5,197<br>(94,829)<br>102,184||||12,552|General fund|5,020|(52,473)||52,650|5,197|
|**Restricted funds**||||||**Restricted funds**||||||
|Monday Charitable Trust|41,667|-||-|41,667|Monday Charitable Trust|41,667||-|-|41,667|
|Prison Education Programme|55,164|19,954<br>(50,000)|||25,118|Prison Education Programme|14,409|40,755||-|55,164|
|Cost-Benefit Analysis|76,115<br>(23,931)<br>(52,184)||||-|Cost-Benefit Analysis|-|128,765||(52,650)|76,115|
|B&J Lloyd Family Charitable Trust|-|18,062||-|18,062||56,076|169,520||(52,650)|172,946|
||172,946|14,085<br>(102,184)|||84,847|||||||
|||||||**Total funds**|61,096|117,047||-|178,143|
|**Total funds**|178,143<br>(80,744)|||-|97,399|||||||
|Net movement in funds, included in the above are as follows:||Net movement in funds, included in the above are as follows:||||Comparative net movement in funds, included in the above are as follows:|||Comparative net movement in funds, included in the above are as follows:|||
||**Incoming**<br>**resources**<br>**£**|**Resources**<br>**expended**<br>**£**|**Movement**<br>**in funds**<br>**£**||||**Incoming**<br>**resources**<br>**£**||**Resources**<br>**expended**<br>**Movement**<br>**in funds**<br>**£**<br>**£**|||
|**Unrestricted fund**||||||**Unrestricted fund**||||||
|General fund|58,194|(153,023)||(94,829)||General fund||41,315||(93,788)|(52,473)|
|**Restricted funds**||||||**Restricted funds**||||||
|Monday Charitable Trust<br>Prison Education Programme<br>Cost-Benefit Analysis<br>Queen Margaret University|50,000<br>34,267<br>-<br>2,000|(50,000)<br>(14,313)<br>(23,931)<br>(2,000)||-<br>19,954<br>(23,931)<br>-||Monday Charitable Trust<br>Prison Education Programme<br>Cost-Benefit Analysis||50,000<br>96,496<br>128,765<br>275,261||(50,000)<br>(55,741)<br>-<br>(105,741)|-<br>40,755<br>128,765<br>169,520|
|B&J Lloyd Family Charitable Trust|25,000|(6,938)|||18,062|**Total funds**||316,576||(199,529)|117,047|
||111,267|(97,182)|||14,085|||||||
||||||||||||**28**|
|**Total funds**|169,461|(250,205)||(80,744)||||||||



**28** 



## **Institute for Food, Brain and Behaviour** 

## **Notes to financial statements for the year ended 31 March 2024** 

A current year 12 months and prior year 12 months combined position is as follows: 

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

||**At**|**Net**|**Transfers**|**At**|||||
|---|---|---|---|---|---|---|---|---|
||**1.4.22**|**movement**|**between**|**31.3.24**||**Incoming**|**Resources**|**Movement**|
|||**in funds**|**funds**|||**resources**|**expended**|**in funds**|
||**£**|**£**|**£**|**£**||**£**|**£**|**£**|
|**Unrestricted fund**|||||**Unrestricted fund**||||
|General fund|5,020|(147,302)|154,834|12,552|General fund|99,509|(246,811)|(147,302)|
|**Restricted funds**|||||**Restricted funds**||||
|Monday Charitable Trust|41,667|-|-|41,667|Monday Charitable Trust|100,000|(100,000)|-|
|Prison Education Programme|14,409|60,709|(50,000)|25,118|Prison Education Programme|130,763|(70,054)|60,709|
|Cost-Benefit Analysis|-|104,834|(104,834)|-|Cost-Benefit Analysis|128,765|(23,931)|104,834|
|B&J Lloyd Family Charitable Trust|-|18,062|-|18,062|Queen Margaret University|2,000|(2,000)|-|
||56,076|183,605|(154,834)|84,847|B&J Lloyd Family Charitable Trust|25,000|(6,938)|18,062|
|||||||386,528|(202,923)|183,605|
|**Total funds**|61,096|36,303|-|97,399|||||
||||||**Total funds**|486,037|(449,734)|36,303|



## **10   Related party disclosures** 

There were no related party transactions for the year ended 31 March 2023. 

**29** 



**Annual Report and Financial Statements** 


## **6. Detailed Statement of Financial Activities** 

**30** 



## **Institute for Food, Brain and Behaviour** 

## **Notes to financial statements** 

|**Notes to financial statements**||||||
|---|---|---|---|---|---|
|**for the year ended 31 March 2024**||||31.3.24|31.3.23|
|||||£|£|
||||**EXPENDITURE**|||
||31.3.24|31.3.23||||
|**INCOME AND ENDOWMENTS**|£|£|**Raising donations and legacies**<br>Raising funds|34,047|6,750|
|**Donations and legacies**|||**Charitable activities**|||
|The Monday Charitable Trust<br>NPT Transatlantic<br>B & J Lloyd Family Charitable Trust<br>Inchcape Foundation<br>Public Health Wales<br>HM Prison & Probation Service<br>Chapman Trust<br>Queen Margaret University|50,000<br>-<br>35,000<br>2,000<br>-<br>34,267<br>-<br>2,000|50,000<br>128,765<br>35,000<br>2,000<br>12,000<br>84,495<br>2,000<br>-|Wages<br>Social security<br>Pensions<br>Insurance<br>Telephone<br>Postage and stationery<br>Advertising<br>Sundries|141,695<br>10,565<br>2,442<br>2,071<br>1,056<br>109<br>200<br>661|116,249<br>7,923<br>2,399<br>1,698<br>873<br>128<br>-<br>693|
|Bruern Abbey School<br>Garfield Weston Foundation<br>Woodward Charitable Trust|1,000<br>25,000<br>1,500|-<br>-<br>-|Activities undertaken directly<br>Legal fees<br>Digital education|2,295<br>288<br>14,952|4,237<br>2,070<br>51,478|
||150,767|314,260|Travelling and subsistence|5,663|2,068|
|**Other trading activities**|||Consultancy and professional fees|167|356|
|Partner income|16,925|-|Memberships and subscriptions|465|565|
||||Training costs|1,701|480|
|**Investment income**|||Cost benefit analysis|23,931|-|
|Investments|1,746|846|KTP Associate costs<br>Translation costs|5,810<br>587|-<br>-|
|**Other income**||||214,658|191,217|
|Other income|23|1,470|**Support costs**|||
||||**Finance**|||
|**Total incoming resources**|169,461|316,576|Bank charges|60|72|
||||**Governance costs**|||
||||Independent examiners’ remuneration|1,440|1,490|
||||Total resources expended|250,205|199,529|
||||**Net income/(expenditure)**|(80,744)|117,047|



## **for the year ended 31 March 2024** 

**31** 




# **Thank you.** 

Registered Charity No. 517817. Registered as a Company No. 01864134. Registered address: Critchleys LLP, Beaver House, 23-38 Hythe Bridge Street, Oxford OX1 2EP.