The Trustees (who are also directors of the charity for the purposes of the Companies Act) present their annual report together with the financial statements of Nutrition and Diet Resources UK (the company) for the year ended 31 March 2026. The Trustees confirm that the Annual report and financial statements of the company comply with the Charities Act 2011, The Companies Act 2006, The Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
CONSTITUTION
The Charitable Company was set up on the 27 August 2009. The charity is registered in Scotland and administered in accordance with the terms of the Trust Deed. The registered charity number is SC041043.
The purpose of the charity is to advance health and education through the provision of high-quality nutrition and diet resources and advice, which supports the prevention, treatment and/or management of disease through dietary support.
METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES
Appointment and removal of Trustees is undertaken in accordance with the Trust Deed which requires that appointment is approved by the unanimous agreement of the existing trustees and removal of any trustee by the unanimous agreement of the others. The trustees appointed are within the minimum and maximum numbers required (minimum of six, maximum of ten).
RISK MANAGEMENT
The Trustees regularly assess the major risks to which the company is exposed, in particular those related to the operations and finances of the company and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks. Risks are reviewed at least quarterly using a traffic-light grading system of probability and impact, and plans and processes are in place to ensure business continuity.
Objectives and Activities
NDR‑UK’s objects combine the advancement of health and the advancement of education through a focus on the provision of high-quality nutrition and diet resources. Our aims are to deliver high-quality resources to empower clinicians, and health and care services, to educate patients, enable self-management and improve health and well-being.
We focus on developing and delivering high-quality health resources to aid education. These resources are recognised as, and designed to be, clinical tools used by health professionals in the care and support of their patients. With increasing volumes and varied types of information and misinformation available at the click of a button, clinicians must be assured that they issue accurate, and appropriate patient resources that conform to quality standards of evidence base, to achieve defined learning outcomes and meet current clinical practices. This ensures accuracy, relevance and applicability to help patients prevent, manage or recover from defined/diagnosed health conditions.
Throughout project delivery, we assess needs and recruit specialist dietitians and other health professionals to volunteer with, to ensure relevance and currency of the information we publish and disseminate. Following our long-established quality process, and our Information Resource Policy, these volunteers help us to develop and periodically update all our titles, ensuring accurate, trustworthy and accessible patient information.
Achievements and performance
REVIEW OF ACTIVITIES
This Trustees’ report provides updates on key development work undertaken in 2025/26 to support health professionals with their patients:
1. Purpose: To support healthy weight, a large project was undertaken to review and update our picture portion guide and develop new tools for weight management services and their patients to build personalised, practical plans for healthy weight. The new resource ‘Better Balance, Better Health’, was published in the autumn with complementary professional guidelines, and supporting materials to meet patient needs. This includes guidance on eating out, use of injectable weight-loss medication, meal plans for different daily energy (kcal) targets and a video to support use of the resources.
2. Purpose: To meet the needs of people under 65 years of age who need to gain weight, a new resource ‘A Nutrient-Dense Approach to Support a Healthy Weight’ was published. This focuses on increasing nutritional and energy intake whilst still meeting general healthy eating guidance. Distinct from many resources that focus on increasing energy intake, this booklet was specifically developed to meet the needs of people with co-morbidities such as diabetes and cardiovascular disease in addition to other social/lifestyle challenges.
3. Purpose: To meet the needs of adults diagnosed with Type 2 Diabetes, the new resource ‘Healthy Living with Type 2 Diabetes’ was published. This reviewed, updated and consolidated long-standing and popular resources from the previous range into a new design.
4. Additional information was reviewed and updated to support adults at risk of developing Type 2 Diabetes, and a range of resources supporting people from weaning into adulthood who are excluding milk and/or egg due to allergy or temporary intolerance. The updated resources were published in print and accessible digitally via NDR Prescribe.
5. Purpose: To sustain and continue to develop information to meet clinical diet and nutrition needs of patients in the UK, six additional projects were started and are expected to conclude throughout the coming financial year. This includes topics from paediatric general health, bariatric surgery, acute kidney disease, diverticular disease and gastrostomy tube placement.
6. Purpose: To improve ease and efficiency of using our digital platform, NDR Prescribe, we updated and simplified functioning for both the customer and NDR-UK. This provides more clarity about credit balances for both parties, prevents over ordering and/or build-up of credit on account, and limits administrative management for users.
7. Purpose: To support the development and skills of future dietitians, we delivered 14 seminars/workshops to nutrition and dietetic students from 13 different HEIs. The sessions built the knowledge and understanding of over 200 students on: the importance and impact of developing robust resources; how to appraise patient information resources; steps involved in our development process. This included activities to write a specification, develop condition-specific learning outcomes for patient audiences, and discussion around critical appraisal of evidence and design/presentation.
8. Purpose: To support consistent and accessible best-practice education materials, we completed our collaboration with the Scottish Paediatric GI network. The presentation ‘Growing up gluten free’ was published to support group/one to one education sessions to guide parents, and their children newly diagnosed with coeliac disease. Available via NDR-UK’s presentation platform, it can be customised by the presenter to meet the needs of each family/group, supporting them to understand how to manage diet and lifestyle factors of this increasingly prevalent autoimmune condition.
Through the year, over 120,000 printed resources were distributed for health professionals to issue to their patients. In addition, almost 8,000 digital resources were issued via NDR Prescribe. This is a 10,000 drop in printed resource distribution, but consistent use of NDR Prescribe from 2024/25.
Funding Sources
The vast majority of funding continues to come from charitable trading activities, including sales of printed and electronic materials, and related carriage charges. This accounted for £161,306 of all income. Other income was from project commissions, related partnership work, bank interest and investments was £1,424.
NDR-UK acknowledges and is grateful for the continued financial support from the Scottish Government. This core grant of £25K contributed most of the other income for 2025/26 and enabled a 20% reduction in standard product prices for customers in Scotland.
Financial review
Total income for the year was £187,728, with total expenditure of £196,330, resulting in a deficit of £8,625. Total funds decreased from £123,324 to £114,699 at the year end. Sales income fell short of target across the year, ending 18% behind planned levels. The investment fund was drawn down at the start of the year, generating additional bank interest of £1,424.
Overall, this has resulted in a decrease in Capital and Reserves from £123,324 to £114,699 at year end.
The trustees continue to actively review the charity's operating model, with a focus on income diversification, long-term sustainability, and risk management. This remains a standing item on the trustee agenda.
RESERVES POLICY
A formal policy on reserves and investment was agreed at the NDR UK Board meeting on the 4th October 2018. This policy was reviewed in October 2020, May 2022 and December 2025.
In line with standard charitable practices, NDR-UK reserves and investment policy takes into account the required funds to:
- sustain the organisation for six months (to meet overheads/running costs)
- meet any staff redundancy payments (statutory minimum levels apply)
- cover any contractual commitment or commitments for project delivery, including any restricted funds received in advance or contractor payments due
- allow for slow debtors (10%) and slow-moving stock (20%)
- account for fixed assets
- provide funds for investment in planned project activity or to allow flexibility for unplanned expenditure, e.g. staff cover in the event of long-term sickness absence
The Board of Trustees monitors the level of notional free reserves on a quarterly basis, taking into account all of the costs listed above. Due to tightly managed cashflow, staff attrition and other efforts to reduce spending, the impact of the deficit was mitigated. At the year end, notional free reserves were estimated to be £14K.
Board and Leadership Changes
In May, Louise Pritchard stepped down as a Director and Trustee. Louise was a valued member of the Board, and all staff and fellow Directors express their gratitude for her contributions during her four years of service with NDR-UK.
At the AGM in September 2025, Jan Flint and Charlotte Cockman were supported to continue in their roles as Chair and Treasurer, respectfully. All Directors and Trustees continued to serve.
Plans for the future
The Trustees are aware of the decline in Capital and Reserves by £45K over the past four years. The sustained pressures of the pandemic, its recovery period, and ongoing financial challenges across the NHS and wider public sector have had a direct impact on NDR-UK's income and operations. The trustees are clear, however, that the need for robust, evidenced health information remains and that the charity's delivery model must continue to evolve to meet it.
Over the coming year, NDR-UK will focus on completing a range of planned projects while progressing active conversations with partners and stakeholders about future structures and hosting arrangements. A budget has been prepared to support this work. The trustees are committed to ensuring the longevity of NDR-UK's resources and the continued contribution of its staff and volunteers.
The Trustees (who are also directors of Nutrition and Diet Resources UK for the purposes of company law) 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).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:
• select suitable accounting policies and then apply them consistently;
• observe the methods and principles in the Charities SORP;
• make judgments and accounting estimates that are reasonable and prudent;
• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In preparing this report, the Trustees have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.
The trustees' report was approved by the Board of Trustees and signed on their behalf by:
I report to the trustees on my examination of the financial statements of Nutrition and Diet Resources UK (the charity) for the year ended 31 March 2026.
Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (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.
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:
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements 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
the financial statements 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 financial statements to be reached.
S Meah, FCCA
On behalf of TC Group
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Nutrition and Diet Resources UK is a private company limited by guarantee incorporated in Scotland. The registered office is Baltic Chambers, 50 Wellington Street, Glasgow, G2 6HJ.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 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, modified to include the revaluation of investments at fair value. The principal accounting policies adopted are set out below.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
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.
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.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.
Support costs are those costs incurred directly in support of expenditure on the objects of the company and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.
Charitable activities and Governance costs are costs incurred on the company's operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
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, 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.
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.
Company status
The company is a company limited by guarantee. The members of the company are the Trustees named on page 5. ln the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.
Leaflet provision
Investment income
Leaflet provision
Leaflet provision
Printing and design
Closing stock
Carriage
Staff salaries
Hotels, travel and subsistence
Telephone and fax
Office consumables
Governance costs include independent examination fees of £618 (2025 - £593).
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
Restricted funds
Easier Swallowing video project - c/f funding previously received to develop the capacity to present Easier Swallowing information in video format. Resource content review was undertaken in 2023/24.
Scottish Government grant - Grant offer letter is based upon delivery of 2025/26 business plan, including provision of discount to sales from organisations in Scotland.
The remuneration of key management personnel was as follows:
During the year, no individual Key Management Personnel received remuneration exceeding £60,000.
During the year, no Trustees received any remuneration (2025 - £Nil).
During the year, no Trustees received any benefits in kind (2025 - £Nil).
Trustees received reimbursement of expenses amounting to £Nil (2025 - £Nil).