REGISTERED COMPANY NUMBER: 05885305 (England and Wales)

REGISTERED CHARITY NUMBER: 1116438

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

FOOD FOR THE BRAIN FOUNDATION

(A COMPANY LIMITED BY GUARANTEE)

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

to

8

Notes to the Financial Statements

9

to

13

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and activities

The charitable object of the Food for the Brain Foundation is: "to advance the education of the general public and health professionals in all areas concerning nutrition and mental health."

The Trustees have had due regard to the Charity Commission's guidance on public benefit when reviewing the Foundation's aims and objectives and in planning future activities. All our programmes are designed to be educational, evidence-based, and accessible, and to benefit the public in improving cognitive health and mental wellbeing.

This year, our focus has been on broadening the reach, scientific credibility, and practical application of our work across several key areas:

" Scaling digital tools for public education - We expanded the use and visibility of our Cognitive Function Test (CFT) and COGNITION™ Questionnaire, and continued to develop COGNITION™, our digital risk reduction programme designed to guide users in reducing their risk of cognitive decline. All are freely available to the public and central to our mission to make prevention accessible to all

" Deepening our public health impact - We launched COGNITION™ for Smart Kids & Teens, a new family-focused education programme that supports cognitive health and development in children and teens, laying the groundwork for lifelong brain health. We also laid the foundation for a practitioner-facing service to support clinical and nutritional professionals in integrating our tools into their work

" Growing awareness and advocacy - Through media appearances, public speaking engagements, and educational content, we continued to raise awareness of the role of nutrition and lifestyle in preventing Alzheimer's and other forms of cognitive decline. Our Alzheimer's Prevention Day and associated campaigns supported this mission, alongside ongoing content delivered via our website, weekly newsletter, and social media

" Building community capacity - We further developed our network of volunteers and ambassadors, who continue to share our tools and resources locally. This growing community plays an important role in embedding prevention into everyday conversations.

All our work is focused on making evidence-based cognitive health education widely accessible, practical, and actionable, both now and for future generations.

ACHIEVEMENTS AND PERFORMANCE

2024-25 marked a year of meaningful progress and growing reach for the Food for the Brain Foundation, with significant achievements across digital engagement, research infrastructure, public education, and organisational development.

Key Developments

" Over 25,000 users of the Cognitive Function Test (CFT) and COGNITION™ Questionnaire this year, bringing the global total to more than 450,000. The CFT remains central to the charity's mission to provide free, self-assessed tools for cognitive health screening and awareness

" Launched the Smart Kids programme, a family-focused initiative designed to support the cognitive development and mental wellbeing of children and young people. The first phase included the development of educational materials, user journeys, and onboarding of early participants

" Expanded the scientific foundation of our work, with the development of data governance protocols, and active collaboration with researchers in the UK and Europe. This has strengthened our ability to use CFT data for meaningful research into risk reduction and early indicators of cognitive decline

" Advanced the COGNITION™ programme, with new content development, re-platforming efforts, and improved user engagement strategies. These updates will enable a more personalised, behaviour-change-driven experience for users.

Public and Professional Engagement

" Grew our media and public profile, with features in consumer health media, podcasts, and specialist press. The Foundation also contributed to public events and professional forums, sharing insights on dementia prevention and cognitive health through nutrition and lifestyle

" Piloted practitioner engagement pathways, developing a model to enable nutritional, functional medicine, and integrative health practitioners to offer our testing tools and educational content to clients.

Organisational and Digital Development

" Improved internal financial processes, including better tracking of income and expenditure across key operational areas such as tests, research, digital services, and fundraising, to support informed decision-making and sustainability)

" Invested in technology to support delivery and data security, to support future research and service scalability

" Began internationalisation planning, including early work on translated versions of the CFT and the design of inclusive user journeys for non-English-speaking audiences.

These achievements reflect steady progress in our strategic aim to combine scientific credibility, practical tools, and broad public engagement to improve long-term brain health and reduce the risk of cognitive decline.

FINANCIAL REVIEW

Financial position

The charity ended the financial year to 30 June 2025 in a stable financial position, with donations and earned income together supporting the delivery of its core charitable activities and the development of new programmes.

The majority of funding this year came from a combination of public and corporate donations and educational and cognitive testing services, including our Cognitive Function Test and webinars and events. These revenue streams support the Foundation's aim to offer free, evidence-based resources to the public while building a financially sustainable mode

Total donations received during the year amounted to £420,871, with additional charitable income of £43,536 from service-related activities. Total expenditure for the year was £420,212, directed toward delivery of educational programmes, digital platform developments, research infrastructure, and operational support.

The charity made targeted investments during the year to strengthen digital infrastructure, expand outreach, and prepare for future growth, including the development of practitioner pathways and the rollout of the Smart Kids programme.

At year-end, the charity held total reserves of £97,422. The Trustees aim to maintain a minimum of three months' core operating costs in reserves to safeguard the charity's future, and regular financial oversight is maintained to ensure prudent and responsible management.

The Trustees are confident that the Foundation remains in a strong position to continue delivering its charitable objectives in the year ahead, with a focus on scaling impact and strengthening long-term funding through a balanced mix of donations, services, and partnerships.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is a company limited by guarantee.

The Trustees, who are also the directors for the purpose of company law, and who served during the year are as below.

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Each calendar year normally one-third of the Trustees are due to retire by rotation, and can stand for re-election.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05885305 (England and Wales)

Registered Charity number

1116438

Registered office

50 Seymour Street

London

W1H 7JG

Trustees

Dr R V Tutt

M W Metcalfe

Mrs M Limnios

Ms J Ferrari-Wells

A Banerjee

R Brown

B Parker

Company Secretary

Ms J Ferrari-Wells

Independent Examiner

M F Gibbons FCA, TEP

Orcom Civvals Limited

Accountants

50 Seymour Street

London

W1H 7JG

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 21 October 2025 and signed on its behalf by:

Ms J Ferrari-Wells - Trustee

Independent examiner's report to the trustees of Food for the Brain Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025.

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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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.

M F Gibbons FCA, TEP

The Institute of Chartered Accountants in England and Wales

Orcom Civvals Limited

Accountants

50 Seymour Street

London

W1H 7JG

21 October 2025

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

420,871

244,908

Other activities

2

43,415

52,990

Investment income

3

121

129

Total

464,407

298,027

EXPENDITURE ON

Charitable activities

Support costs

39,802

22,247

Expenditure on charitable activities

380,410

285,401

Total

420,212

307,648

NET INCOME/(EXPENDITURE)

44,195

(9,621

)

RECONCILIATION OF FUNDS

Total funds brought forward

53,227

62,848

TOTAL FUNDS CARRIED FORWARD

97,422

53,227

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

FIXED ASSETS

Tangible assets

6

2,049

15,021

CURRENT ASSETS

Stocks

7

36,856

13,088

Debtors

8

-

9,324

Cash at bank

71,018

53,717

107,874

76,129

CREDITORS

Amounts falling due within one year

9

(12,501

)

(37,923

)

NET CURRENT ASSETS

95,373

38,206

TOTAL ASSETS LESS CURRENT LIABILITIES

97,422

53,227

NET ASSETS

97,422

53,227

FUNDS

10

Unrestricted funds

97,422

53,227

TOTAL FUNDS

97,422

53,227

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 21 October 2025 and were signed on its behalf by:

J Ferrari-Wells - Trustee

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

2.	OTHER ACTIVITIES

2025

2024

£

£

Events

21,875

22,896

Other

21,540

30,094

43,415

52,990

3.	INVESTMENT INCOME

2025

2024

£

£

Deposit account interest

121

129

4.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

£

Independent examiners fee

1,000

756

Depreciation - owned assets

12,972

12,972

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.

6.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 July 2024 and 30 June 2025

51,890

DEPRECIATION

At 1 July 2024

36,869

Charge for year

12,972

At 30 June 2025

49,841

NET BOOK VALUE

At 30 June 2025

2,049

At 30 June 2024

15,021

7.

STOCKS

2025

2024

£

£

Stocks

36,856

13,088

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

9,324

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

25,754

Social security and other taxes

1,751

-

Other creditors

10,000

10,000

Accrued expenses

750

2,169

12,501

37,923

10.	MOVEMENT IN FUNDS

Net

movement

At

At 1/7/24

in funds

30/6/25

£

£

£

Unrestricted funds

General fund

53,227

44,195

97,422

TOTAL FUNDS

53,227

44,195

97,422

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

464,407

(420,212

)

44,195

TOTAL FUNDS

464,407

(420,212

)

44,195

Comparatives for movement in funds

Net

movement

At

At 1/7/23

in funds

30/6/24

£

£

£

Unrestricted funds

General fund

62,848

(9,621

)

53,227

TOTAL FUNDS

62,848

(9,621

)

53,227

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

298,027

(307,648

)

(9,621

)

TOTAL FUNDS

298,027

(307,648

)

(9,621

)

11.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2025.