Food & Behaviour Research

	Page
Accountant's Report	1
Abridged Statement of Financial Position	2—3
Notes to the Abridged Financial Statements	4—5

Report of the Accountant/Independant Examiner to the directors of Food & Behaviour Research

Independant Examiners Report to the Trustees of Food and Behaviour research

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31st March 2025.

We have prepared these financial statements based on the accounting records, information and explanations provided by you in accordance with regulation 11 of the 2006 Accounts regulations.

On the Statement Of Financial Position you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. (Regulation 10(1) (a) to (c) of the 2006 Accounts regulations does not apply. Therefore, the financial statements are unaudited.

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)

Independant Examiners Statement.

In the course of my examination no matter has come to my attention that the correct accounting records have not been provided under Section 44 (1) (a) of the 2005 Act and regulation 4 of the 2006 Accounts regulations which comply with Regulation 8 of the 2006 Accounts Regulations.

Anne Joslin FMAAT

A Joslin

21st December 2025

AJAS

FMAAT AATQB

34 Sandholme

Steeple Claydon

Bucks

MK18 2QE

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Food & Behaviour Research

Abridged Statement of Financial Position

As At 31 March 2025

Abridged Statement of Financial Position

Registered number: SC253448

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	3		335		447

			335		447
CURRENT ASSETS
Stocks		4,347		4,347
Cash at bank and in hand		2,027		9,189

		6,374		13,536
Creditors: Amounts Falling Due Within One Year		(4,398 )		(4,638 )

NET CURRENT ASSETS (LIABILITIES)			1,976		8,898

TOTAL ASSETS LESS CURRENT LIABILITIES			2,311		9,345

NET ASSETS			2,311		9,345

Income Statement			2,311		9,345

MEMBERS' FUNDS			2,311		9,345

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Food & Behaviour Research

Abridged Statement of Financial Position (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Dr Alexandra Richardson

Director

22nd December 2025

The notes on pages 4 to 5 form part of these financial statements.

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Food & Behaviour Research

Notes to the Abridged Financial Statements

For The Year Ended 31 March 2025

Notes to the Abridged Financial Statements

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

1.2. Turnover

The income generated by Food & Behaviour research is from charitable activities and donations.

1.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% reducing balance

2. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

3. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	3,227

As at 31 March 2025	3,227

Depreciation
As at 1 April 2024	2,780
Provided during the period	112

As at 31 March 2025	2,892

Net Book Value
As at 31 March 2025	335

As at 1 April 2024	447

4. Reserves

	Income Statement
	£
As at 1 April 2024	9,345
Loss for the year and total comprehensive income	(7,034 )

As at 31 March 2025	2,311

Reserves Policy

The directors regularly monitor the charity’s requirement for free reserves during the year (i.e. those unrestricted funds not invested in fixed assets, designated for specific purposes or otherwise committed). Given the flexible nature of our work and staffing, the directors consider that at least three months’ working capital provides an adequate reserve, and therefore seek to ensure that unrestricted funds at or above that level are always available. As and when some of the charity’s activities - such as major events or website and IT development - may require advance expenditure, with expected revenues only following in later accounting periods, interest-free director’s loans are used if needed to ensure adequate cash flow.

Investment policy and objectives

The directors are able to invest and deal with monies not immediately required as they consider appropriate.

...CONTINUED

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Food & Behaviour Research

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

4. Reserves - continued

Summary of Income and Outgoings

As shown in the attached audited accounts for this financial year 2024-2025, the charity's total income for the year was £42,939.40 inclusive of interest and stock movement £0.00.

This total included £31,734.76 from gifts & donations, £2,708.28 from talks, webinars and other consultancy services , £6,372.64 in subscriptions from associate members and grants of £2,000, with the remaining income made from book sales, royalties and interest on investments.

Total annual expenditure was £49,973.52 of which bookkeeping fees were £35.00, basic admin and IT costs £8,462.90, and website hosting and IT services £3,517.31. Remuneration of professionals for other consultancy services - including information services, website and social media - totalled £37,649.00 the remaining expenditure covered bank charges and depreciation.

The surplus loss of income over expenditure of £7,034.12 for the period was deducted from the reserves.

The Directors received no renumeration during the year, as either income or expenses.

5. Company limited by guarantee

Governing Document

Food and Behaviour Research is a charitable company, limited by guarantee, incorporated on 29th July 2003. The company was established by a Memorandum of Association which established the objects and powers of the company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.00.

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