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Registered number: 04889844
Charity number: 1115156

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

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Emergency Nutrition Network Trustees Report FY23
Emergency Nutrition Network’s (ENN) Board of Trustees are pleased to present their annual report, and the audited
consolidated financial statements of ENN for the period 1st January 2023 to 31st December 2023.
The Trustees declare that, in carrying out their duties and in preparing this report, they have had due regards to theguidance issued by the Charity Commission on public benefit.
Since the Company qualifies as small under section 383, the strategic report required of medium and large companies
under the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 is not required.

MESSAGE FROM THE BOARD
In 2023 ENN developed its next 5-year strategy (2024-2028) setting out its vision that Every individual confronted bymalnutrition has access to the knowledge, tools, services and resources they require to meet their needs. The
strategy will guide ENN in achieving its purpose and in shaping the organisation to be ever more relevant.
Towards this vision, during the year ENN progressed critical pieces of work across our focal areas, which include
Management of small and nutritionally at-risk infants under 6 months and their mothers (MAMI), Infant and YoungChild Feeding in Emergencies (IYCF-E), Adolescent Nutrition, Women’s Nutrition, Wasting and Stunting (WaSt), as wellas emerging topic areas that disrupt systems and exacerbate vulnerabilities and susceptibilities to malnutrition suchas climate change and food systems.
ENN continued to be a critical thought partner supporting Ireland to deliver on its bold commitments on hunger,
acute malnutrition and sustainable food systems approach pledged at the Nutrition 4 Growth (N4G) Summit. ENN also
continued its role as a strategic thought partner to the Waterloo Foundation and its funding partnership with the Billand Melinda Gates foundation.
This report provides a concise insight into some of the work we have undertaken over the past year and the progress
made in furthering both our objectives and those of our funders and strategic partners.

KEY HIGHLIGHTS FROM 2023
Building Evidence
Influencing policy, programming and practice relies on the identification and analysis of a spectrum of formal andinformal evidence and the building of a collective understanding of the implications of that evidence, including its
strengths and weaknesses, where it can underpin positive change and where critical gaps lie.
ENN’s work in 2023 has continued building critical evidence through its collaboration with LSHTM, Jimma University,
Ethiopia and GOAL Ethiopia to undertake a trial of MAMI integrated care within health services in Ethiopia. We havebuilt on our previous work on the implications of the relationship between wasting and stunting for prevention
approaches, in 2023 we entered a partnership with WFP to develop an evidence synthesis of the prevention of
wasting with interventions that address food and feeding-related needs, and a draft roadmap for WFP to develop a
prevention investment case.

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2023 saw the publication of several important research papers including:• Our CHNRI results in PLoS One, along with our Adolescent Nutrition ‘research roadmap’. The roadmap
builds on the CHNRI results by collating current knowledge, evidence gaps and lessons learnt to set out adetailed, global research agenda to support nutrition for children and adolescents 5–19 years of age in lowand middle-income countries (LMICs) over the next 10 years.
• A systematic review and meta-analysis on the associations between adolescent pregnancy and childwasting and underweight. Through this paper we have contributed to the sparce evidence base relating toadolescent pregnancy and infant/child undernutrition.
Work also commenced on further research papers to be submitted for peer review in 2024 including:• an analysis of non-response (exploring the appropriateness of existing anthropometric definitions ofnonresponse by exploring characteristics of non-responder and trajectories of growth). This paper’s findings
have implications for how we treat and discharge children and how we measure CMAM programme quality
and will be published in 2024.
• an analysis of the risk factors for deterioration to severe wasting using two existing datasets of untreatedchildren with moderate acute malnutrition (MAM) followed over time. This aims to add to the growing
evidence base to inform treatment admission protocols and to differentiate those who are most at risk
within MAM children.
ENN continued to highlight priority areas for action and gaps in understanding. To harness the momentum gained on
action to scale up MMS for improving women’s nutrition and birth outcomes, in 2023 ENN completed a mapping of
where MMS is being provided in humanitarian contexts, including a broad, rapid survey (in English and Spanish) of
the main barriers and facilitators. The mapping/survey findings formed a chapter of a State of Play developed by ENN
on the use of MMS in humanitarian emergencies, an area that remains under-researched and poorly documented.
The State of Play, including two case studies (Pakistan and Somalia), will be finalised and launched in 2024 following
feedback from UNICEF regional and country offices, government representatives and key collaborators in the MMS
space. Preliminary results that informed the State of Play were presented by ENN at the Micronutrient Forum 6th
Global Conference in The Hague 16-20 October 2023.
Through the year, we produced many other technical reports, publications, briefs, and blogs which are all available on
our website.

Convening and Brokering
ENN believes nurturing relationships with and between individuals and institutions is central to generating collective
understanding, galvanising shared commitment, and most efficiently working towards effective nutrition policy,
programming, and practice. ENN’s experience in convening and brokering has been instrumental in delivering lasting
impact by securing prioritised shared agendas, aligning actions, and leveraging the multiplying effect of thecollaboration of complimentary actors to make concrete shifts in policy and practice.
ENN are proud to convene key technical working groups, networks and communities of practice who are the ‘go to’
networks for their specialisms to address gaps, build consensus and drive real change. In 2023 ENN continued in its
role as the co-ordinator of the IFE Core Group, MAMI Global Network (GN), WaSt Technical Interest Group (TIG),
and Global Adolescent Nutrition Network (GANN) and as part of the leadership team for the Global Nutrition
Cluster’s technical arm (the Alliance), and co-ordinated the wasting Global Technical Working Group (GTWG).
In 2023 a consultant was engaged by ENN to undertake a Mid Term Review (MTR) of progress against the IFE CoreGroup strategy and to evaluate ways of working/ governance. The IFE Core Group annual meeting in November
2023 focused on presenting and discussing the findings and recommendations of the MTR to the IFE Core Group
collective, to finalise the MTR report and identify necessary actions to strengthen the IFE Core Group strategy,
governance and annual planning process, implementation of which will continue in 2024. 2023 saw the launch of theDocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

GANN Core Group, a smaller group of members who work more closely and collaboratively together towards
common objectives and a common theory of change. The GANN Core Group had its first in-person meeting in
London in December 2023, attended by 22 people from 11 countries including 3 youth representatives from
Zimbabwe, the Philippines and Bangladesh.
As a sector leader ENN is also invited to participate in and co-facilitates other groups as and when needed to broker
collaboration between actors and organisations for the improved alignment of priorities and actions. For example,
together with UNICEF, ENN co-facilitates the Maternal Nutrition Taskforce responding to an increase in interest in
this previously neglected area of nutrition. ENN also continues to participate in the Action Review Panel (ARP) Task
Force established by UNICEF/FCDO as the accountability mechanism for progress on wasting.
Building on ENN’s work as an observer to the development process of the WHO guideline on the prevention andmanagement of wasting and nutritional oedema (acute malnutrition) in infants and children under 5 years,
launched in 2023, ENN co-chairs the TAG on Wasting and Nutritional Oedema (Acute Malnutrition), it is apermanent WHO Advisory Group formed to support implementation guidance development and research
prioritisation. ENN is also a member of the TAG’s infants Under 6 Months (U6m) sub-working group, and a memberof a TAG formed by UNICEF to oversee their ambitious workplan to develop programme guidance for country offices
to support implementation of the updated WHO guideline on infants under 6 months. ENN continues to be amember of a WHO TAG, an international expert group convened to oversee data analysis of the WHO Child
Mortality Risk Stratification Multi-Country Pooled Cohort. ENN is one of a selected group of TAG members who willattend an in-person meeting in Geneva in March 2024 convened by WHO to examine implications of findings forservice development and practice.
ENN was also formally invited to be a member of the WHO-led Expert Group to support the development of
Implementation Guidance for Complementary Feeding Policies and Programmes following our participation in theMicronutrient-Forum-led Expert Consultation on “Improving the micronutrient quality of complementary feeding inearly childhood” in-person in Washington DC in June, 2023.

Knowledge Management
Knowledge capture, curation, and exchange to inform effective policy and practice is why ENN was established. It
remains at the heart of our work, pervading all that we do and informing how we do it. In 2023 we continued tocapture, curate and exchange practitioner-led knowledge and experience through the development of two policy
review case studies on Malawi and Bangladesh, spotlighting progressive countries for adolescent nutrition. As partof the ongoing IFE Sharing and Learning Webinar series, a webinar was held on “Communicating Infant and YoungChild Feeding during emergencies and the role of the media: Getting the right message across” co-hosted by thetechnical arm of the GNC and the IFE Core Group. This webinar shared suggestions, recommendations, and tested
experiences from colleagues working in humanitarian emergencies/crises and fragile contexts who have experiencein how communication and media can be appropriately used in relation to infant and young child feeding inemergencies (IYCF-E).
We continued to broaden and deepen our network, proactively engaging in regional and national practitioner fora andseeking out meaningful collaborations and opportunities for knowledge exchange. In 2023 ENN continued toparticipate actively in the South Asia; East, Southern African region; and West and Central African regional monthly
nutrition partners meetings with the dual objectives of better understanding the challenges being experienced toshape our work-plans and activities and to disseminate ENN’s work. ENN also continued to strengthen our connectionsin the Asia region establishing a dedicated Asia focal point. ENN, as MAMI GN Coordinator and Co-Chair (with LSHTM)
undertook focussed work to expand the MAMI GN membership, particularly targeting Francophone Africa which wasunderrepresented in the network. A light touch mapping exercise on MAMI related policy, research, andprogramming in West and Central Africa outlines MAMI commitments and plans in this region and is available inDocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

English and French. This review prompted the launch of a “MAMI en pratique” group by ENN in April 2023, co-chaired
by UNICEF and WHO regional offices, which aims to stimulate interest and discussion in MAMI in this region and toincrease access to, and advocate for, resources in French.
Through our flagship technical publication Field Exchange, we continue to overcome barriers to knowledge transfer,to help all voices to be heard and all experience to be reflected in critical discussions, helping rebalance who is
contributing to nutrition discourse at all levels. In 2023 we published three editions of Field Exchange (issue 69
published in May 2023, issue 70 in September 2023, issue 71 in December 2023) highlighting several articles related
to rising food prices constraining access to a healthy diet, on a global scale; the theme of classification ofnutritional status with implications for admission to appropriate care and infant and young child feeding inemergencies, which remains an under-researched area. FEX issue 71 looked beyond the more ‘usual’ nutrition
approaches to delve into the social sciences, the use of private sector techniques, and bioenergy in the context offood security. We also featured an array of research snapshots, summaries, and views in each edition, whichsummarised published research articles with a focus on breaking down some of the methodology and study
limitations to provide a more practical interpretation of findings.
By collating and curating content around specific themes, ENN has been able to highlight emerging trends andchallenges being experienced and bring them to a wider audience for action. In 2023 the Field Exchange teamcoordinated with UNICEF and the IFE Core Group to finalise a compilation of complementary feeding programmingin fragile and emergency contexts. ENN also produced two FEX podcasts providing more in-depth discussion withauthors on the issues raised in their articles. 43 pieces of FEX content were translated from English into French. We
recognise the importance of this for increasing our audience and the accessibility of our content. As part of our FEX
strategic plan 2024-28, developed in 2023, we are aiming to increase our French language content and seeking to
expand our accessibility of FEX content into additional languages.
Field practitioners often work in isolated teams or locations and are confronted with immediate technical orpractical questions as they work on the causes of or response to malnutrition. Our en-net platform (moderated in
English and French) continues to serve those on the front line of nutrition programming, giving them access totechnical advice from peers and expert moderators, as well as opportunities to learn from the experiences of theirpeers. From 1 January to 31 December 2023 the most active forum areas on en-net were: Management of wasting/acute malnutrition; Infant and young child feeding interventions; and Assessment and Surveillance. Themes emerging
from questions and posts on en-net which speak to technical gap areas were regularly reviewed and discussed withpartners in the GNC’s Technical Arm, including WHO and chairs of GTWGs, and within the ENN team to identify
potential areas of focus within the GNC and within ENN projects to address those gaps.
ENN continues to host the IYCF-E research repository on ENN’s website and manage its update on a quarterly basis
providing a scientific repository with an overview of what peer-reviewed journal articles currently state on Infant
and Young Child Feeding (IYCF) in an emergency context. In 2023 the repository was updated to include
an interactive dashboard which allows users to search by keyword and filter by type of publication, countries ofinterest, and selected topic areas (infectious disease, policy, or implementation). ENN partners with Save The
Children to manage the IYCF-E Hub which is a comprehensive, online global portal of the most relevant resources
related to infant and young child nutrition in emergencies and humanitarian contexts designed for health andnutrition frontline workers, technical officers, programme managers, specialists, academics and any otherprofessional interested in accessing globally endorsed and trusted resources, guidance, protocols, evidence,educational materials, and tools. The IYCF-E Hub contains 291 resources across 18 collections including thematic andresponse specific collections, including documents translated into Arabic, Turkish, Ukrainian, Russian, Polish and/or
Romanian.

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Emerging Areas
During 2023 we took our previous scoping work on food systems further, engaging across the landscape of multi
sectoral stakeholders to distil ENN’s value add within food systems transformation for nutrition and tointegrate that within our strategic vision. We developed two Scoping Reviews to influence decision makers toprioritise funding, policy, and action on closer integration of climate, food systems and nutrition. ENN also developed
our internal Food Systems Strategy to guide our strategic engagement with sustainable food systems for improved
nutrition outcomes alongside the ENN strategy. We have begun seeking funding for the food system activities
outlined for 2024.
In 2023 ENN continued to progress its work on engaging with young people, the Global Adolescent Nutrition
Network (GANN) Core Group continued to work on its first coordinated output – a systematic review and metaanalysis of conceptual frameworks for adolescent nutrition. Four youth representatives from Act4Change are
involved in the development of the conceptual framework and papers. Three of the youth representatives from
Zimbabwe, the Philippines and Bangladesh attended the first in-person meeting of the GANN Core Group in London
in December 2023 to discuss this work as well as other GANN priorities.
Our work on food systems, engaging with young people and other key strategy topics including decolonisation,
digitalisation, and gender will continue in 2024 as outlined in our Strategy.

Future Plans
We are excited to announce ENN’s next 5-year strategy (2024-2028). This strategy, developed in 2023, builds onand consolidates work done by ENN on key initiatives including decolonisation, gender, youth engagement, lifecycle
mapping and strengthening partner connections in recent years and takes account of priority emerging issues (suchas the conflicts in Ukraine and Israel/Gaza, increase in displacement, the localisation agenda, and knock on effects
for nutrition globally and our ways of working). In June 2023 ENN held a 4-day strategic workshop with all staff whichallowed for dedicated thinking, reflection, collaboration, workshopping, planning and development across a range ofstrategic areas that have been reflected in our Strategy. Our Strategy is robust and visionary, with the aim toeffectively guide ENN for the coming years. Our Strategy will be launched online alongside our new website in 2024.
In 2023, we invested extensive work on the development of our new website, and en-net platform. This work is in
the final stages. This will improve the usability, accessibility, reach, and, ultimately, drive more impact from ourwork, in alignment with our new five-year Strategy. We are looking forward to building on our website andinvestment in our communications and dissemination work alongside our strategy implementation in 2024.

Monitoring, Evaluation, Accountability and Learning
ENN continued to ensure our monitoring, evaluation, accountability, and learning (MEAL) framework and plan arerobust, allowing us to capture and demonstrate the significant impact of our work. Our MEAL system identifies thechange we seek and enables us to demonstrate progress and to articulate the overall impact of the organisation as
well as the long-term collective efforts that influence sustained positive change in the nutrition sector. In 2023, ENN
commenced a citation review to explore how ENN publications are cited and used in external publications to give ameasure of their dissemination and uptake and to inform our future dissemination planning. The citation review will
be completed in 2024. In 2024 ENN’s MEAL framework and plan will be reviewed in line with our next 5-year
Strategic Plan (2024-2028).

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STRUCTURE, GOVERNANCE AND MANAGEMENT
Trustees
ENN is a UK-registered charity (Charity Registered Number: 1115156, Company Registered number: 04889844)
governed by a Board of Trustees. At the end of FY23, the Board was comprised of 8 trustees. The trustees attended
full board meetings on a quarterly basis. The Board had three sub-committees, one covering People and Governance,
one covering technical issues and the other Finance & Risk, all of which met regularly throughout the year.
Trustees during 2023:• Dr Graham MacKay (Chair)• Marie McGrath (Company Secretary and also
ENN Technical Director)• Dr Jane Cocking• Dr Patrick Webb

•
•
•
•

Harish Jani (Treasurer)
Carol Morgan (Security and Safeguarding
Officer)Sophie Healy-Thow
Megan HoweManagement TeamThe Management Team changed during 2023 with the departure of the HR Manager in May. An interim HR Manager
served on the management team from May to August, until a new HR Manager was recruited and joined theManagement team from September 2023. The Management Team met regularly (fortnightly both in-person andonline) and oversaw all technical and operational aspects of ENN’s work.
ENN’s Management Team during 2023:• Marie McGrath, Technical Director (Company Secretary)• Tanya Khara, Technical Director• Natalie Naber, Finance Manager• Nigel Tricks, Chief Executive Officer• Nicola Johnstone, Projects Coordinator/Lead• Joanne Parsons, HR Manager (also Data Protection Officer, Safeguarding and Security Officer) until May 2023
• Ikechukwu Ugbaja, Interim HR Manager, from May 2023 to August 2023
• Kathryn North, HR Manager (also Data Protection Officer, Safeguarding and Security Officer) from September
2023

ORGANISATIONAL CAPACITY AND FUNDING
Funding and Financial Performance
Income recognised during the period is outlined in section 13 of the financial statements, with a total of GBP£2,019,212 from over 15 donors. ENN’s key funding partners of 2023 include Irish Aid, Bill and Melinda Gates
Foundation, The Waterloo Foundation, Eleanor Crook Foundation, Bureau for Humanitarian Assistance and UNICEF.
ENN benefited from 8 donor grants solely for recurrent funding for our Field Exchange publications and contributions
to the Infant Feeding in Emergencies project. Due to the timing of new grants awarded in 2022 (Income £1,183,664 in2022) and due to additional funding secured in 2023, there was an increase in income of £835,548 for 2023. £247,193
of grant cash received remains in deferred income to be recognised as income in 2024 upon completion of the projectdeliverables. The total funds balance at financial year end is £628,775 unrestricted reserves (2022: £311,592, 2021:£580,715). The cash balance at the yearend amounted to £832,194 (2022: £759,881).

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Going Concern
The trustees recognise that there remains significant uncertainty in the external environment which may yet impact
the charity in future years. The contexts where the burden of malnutrition is high are affected by an increasingly
complex array of factors that disrupt health and social and food systems at scale. The international development
sector, once nurtured, funded, and protected, now finds itself challenged and under threat. The Board andManagement team regularly discuss and assess the evolving risks and challenges in the sector and are ready to work
flexibly and adaptively to enable the important and valuable work of the charity to continue.
ENN maintained a committed portfolio of funders in 2023, with a multiyear pipeline sufficient to support its core
activities. ENN was able to grow its investment reserves by the end of 2023 which has allowed for the identification ofstrategic investment to be made in priority areas in 2024. ENN continues to focus on diversification of its donor
portfolio. There continues to be a rigorous cost and income analysis undertaken on all areas of work to ensure viability
for the duration of a project, as well as key controls on project spend, with a low risk tolerance on unrecoverable
project overspends. The fixed costs of the organisation also remain very low. Based on this, the trustees, whilst
accepting there are concerns for all nutrition charities in the current environment, do not believe these present amaterial uncertainty to ENN as a going concern.

Human Resources
Our office-based staff continued to work in a hybrid model in 2023 providing for regular collaboration and integration
as well as flexibility for staff. In June 2023 ENN held a 4-day strategic workshop with all staff which was an important
opportunity for gathering, collaborative learning and integration across the organisation, alongside providing clarityof our shared purpose. ENN continues to seek more opportunities for in-person collaboration in 2024. The
management team continues to prioritise and nurture a safe, inclusive, and equitable culture, promoting curiosity andopen discussion including the introduction of staff representatives in 2023 based on the staff survey feedback. We
continue to advance our organisational structure and processes, proactively building a team of staff and trustees thatbest reflect the institutional diversity reflective of our purpose, whilst enhancing technical and operational capacity
through reviewed processes and refined ways of working. As well as our staff, in 2023 we also engaged a significant
number of experienced specialist consultants on our projects as needed.

Premises
ENN continued to maintain our office during this period in Kidlington, Oxfordshire.

RESERVES POLICY
The reserves in ENN are made up solely of unrestricted funds. If ENN holds restricted funds, these are tied to thespecific terms of the grants, contracts, or agreements with our funders. The unrestricted reserves are made up as
follows:••

Protected Reserves of £260,000: this level is to be reassessed annually by the Finance Sub-Committee
according to wind-down cost variations and must be sufficient to cover the non-recoverable costs for eligible
project work prior to closure, 3 months of operating costs and 3 months of critical staff costs, statutory
redundancy payments, and a provision for other liabilities such as final rent and dilapidations.
Revolving Investment Reserves will make up the balance of the unrestricted reserves fund. The goal is to build
this to a minimum of £100,000. This reserve allows ENN to be more agile if there are funding delays or toinvest in internal projects such as IT systems, strategy review, brand, website.

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The ENN Management Team will review individual project requirements from the Investment Reserve against set
criteria, including alignment to strategy, impact, potential to secure future funding, relative contribution compared toannual budget, risk, brand criticality, and relevant cost reduction/optimisation efforts.
Due to the timing of internal FY23 projects moving to FY24, the investment reserve balance as at 31st December 2023
was £369,000.
The Reserves Policy and ENN’s compliance with it are discussed at each trustee meeting and reviewed annually.

RISK MANAGEMENT
ENN’s Management Team and Board of Trustees continued to manage, and oversee, risk throughout the year, andensure the organisation was well managed. This included a detailed review of organisational Risk Appetite (July andOctober Board meetings), enabling risk decision making to be more consistently guided going forward. In addition, anumber of policies were reviewed/established during the year including: Travel, Safety and Security; Expenses;
Procurement; Anti-Fraud, Bribery and Corruption and numerous HR policies. ENN’s internal controls continue to bereviewed and improved with the completion of our transition of data to a new HR System during 2023, commenced
in 2022. With regards to financial risk, ENN has readily realisable reserves, robust financial management software andcontinues to automate financial processes to mitigate risk of data handling. In 2023 these include the implementationof online expenses and the roll out of Modulr (an automated payroll payment software). ENN also switched businessbanks during 2023, moving from the Coop (a GBP only bank) to the NatWest with multi-currency accounts and stronger
segregation of duties functionality. ENN now operates GBP, EUR and USD currency accounts with linked savings
accounts earning better interest and mitigating currency fluctuations and allowing for greater protection forinternational payments including lower bank charges. These systems improvements and associated ways of working
will enable ENN’s team to make more real-time informed decisions and increase the efficiency and consistency of thecontrol of risk.

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EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Company, its Trustees and advisers

1

Trustees' responsibilities statement

2

Independent auditors' report on the financial statements

3-7Statement of financial activities

8

Balance sheet

9Statement of cash flows

10

Notes to the financial statements

11 - 24

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EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2023

M McGrath
Dr. J M Cocking
Dr. G MacKay, Chair
Dr P J Webb
H Jani, Treasurer
M HoweC Morgan
S Healy-Thow
Company registerednumber04889844

Charity registerednumber1115156

Registered office

2nd Floor - Marlborough House
69 High Street
Kidlington
Oxfordshire
OX5 2DN

Independent auditors

Griffin Stone Moscrop & Co
Chartered Accountants
21-27 Lamb's Conduit Street
LondonWC1N 3GS

Bankers

Co-operative BankPO Box 101
1 Balloon Street
Manchester
M60 4EP
Ecology Building Society
7 Belton Road
SilsdenKeighley
BD20 0EE
NatWestParklands
De Havilland Way
HorwichBoltonBL6 4YU

Page 1

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EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

STATEMENT OF TRUSTEES' RESPONSIBILITIESFOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees (who are also the directors of the Company for the purposes of company law) are responsible forpreparing 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 . Under company law, theTrustees must not approve the financial statements unless they are satisfied that they give a true and fair view ofthe state of affairs of the Company and of its incoming resources and application of resources, including its
income and expenditure, 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 of the Charities SORP (FRS 102);
make judgements and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) 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 theCompany will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Company's transactions and disclose with reasonable accuracy at any time the financial position of theCompany and enable them to ensure that the financial statements comply with the Companies Act 2006. They
are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for theprevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information
included on the Company's website. Legislation in the United Kingdom governing the preparation anddissemination of financial statements may differ from legislation in other jurisdictions.
Approved by order of the members of the board of Trustees and signed on its behalf by:................................................
H Jani
Treasurer................................................
Dr. G MacKay
Chair

Date: 2 May 2024

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EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF EMERGENCY NUTRITION NETWORKOpinionWe have audited the financial statements of Emergency Nutrition Network (the 'charitable company') for the year
ended 31 December 2023 which comprise the statement of financial activities, the balance sheet, the statementof cash flows and the related notes, including a summary of significant accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdom AccountingStandards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK
and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:give a true and fair view of the state of the charitable company's affairs as at 31 December 2023 and of its
incoming resources and application of resources, including its income and expenditure for the year thenended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice; andhave been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicablelaw. Our responsibilities under those standards are further described in the Auditors' responsibilities for the auditof the financial statements section of our report. We are independent of the charitable company in accordancewith the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom,
including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethicalresponsibilities in accordance with these requirements. We believe that the audit evidence we have obtained issufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis ofaccounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events orconditions that, individually or collectively, may cast significant doubt on the charitable company's ability tocontinue as a going concern for a period of at least twelve months from when the financial statements areauthorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in therelevant sections of this report.

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EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF EMERGENCY NUTRITION NETWORK(CONTINUED)

Other information
The other information comprises the information included in the annual report other than the financial statements
and our auditors' report thereon. The Trustees are responsible for the other information contained within theannual report. Our opinion on the financial statements does not cover the other information and, except to theextent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our
responsibility is to read the other information and, in doing so, consider whether the other information ismaterially inconsistent with the financial statements or our knowledge obtained in the course of the audit, orotherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we are required to determine whether this gives rise to a material misstatement in the financial
statements themselves. If, based on the work we have performed, we conclude that there is a material
misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:

the information given in the Trustees' report for the financial year for which the financial statements areprepared is consistent with the financial statements.
the Trustees' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charitable company and its environment obtained in thecourse of the audit, we have not identified material misstatements in the Trustees' report.
We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires
us to report to you if, in our opinion:






adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us; orthe financial statements are not in agreement with the accounting records and returns; orcertain disclosures of Trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the Trustees were not entitled to prepare the financial statements in accordance with the small companies
regime and take advantage of the small companies' exemptions in preparing the Trustees' report andfrom the requirement to prepare a Strategic report.

Page 4

DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF EMERGENCY NUTRITION NETWORK(CONTINUED)

Responsibilities of trustees
As explained more fully in the trustees' responsibilities statement, the Trustees (who are also the directors of thecharitable company for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as theTrustees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability
to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.

Page 5DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF EMERGENCY NUTRITION NETWORK(CONTINUED)

Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are freefrom material misstatement, whether due to fraud or error, and to issue an auditors' report that includes ouropinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted inaccordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design proceduresin line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities,
including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud isdetailed below:- carrying out substantive checking to supporting documents on a sample basis of individual transactions within
income and expenditure to give comfort that on a sample basis the SOFA does not contain any irregular items;- carrying out walk-through testing to verify that the charity’s accounting systems and controls are being
implemented as designed; and- verifying that material balances within the Balance Sheet are supported by third party evidence to confirm theexistence and valuation of these balances at the balance sheet date.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including
those leading to a material misstatement in the financial statements or non-compliance with regulation. This riskincreases the more that compliance with a law or regulation is removed from the events and transactions
reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.
The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves
intentional concealment, forgery, collusion, omission or misrepresentation.
As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional
scepticism throughout the audit. We also:









Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or
error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is
sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material
misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve
collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures thatare appropriate in the circumstances, but not for the purpose of expressing an opinion of the effectivenessof the charitable company's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the Trustees.
Conclude on the appropriateness of the Trustees' use of the going concern basis of accounting and,based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions
that may cast significant doubt on the charitable company's ability to continue as a going concern. If weconclude that a material uncertainty exists, we are required to draw attention in our auditors' report to therelated disclosures in the financial statements or, if such disclosures are inadequate, to modify our
opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors' report.
However, future events or conditions may cause the charitable company to cease to continue as a going
concern.
Evaluate the overall presentation, structure and content of the financial statements, including thedisclosures, and whether the financial statements represent the underlying transactions and events in a
Page 6

DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF EMERGENCY NUTRITION NETWORK(CONTINUED)

manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope andtiming of the audit and significant audit findings, including any significant deficiencies in internal control that we
identify during our audit.
Use of our report
This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitablecompany's trustees those matters we are required to state to them in an auditors' report and for no otherpurpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other thanthe charitable company's and its trustees, as a body, for our audit work, for this report, or for the opinions wehave formed.

Robert Smith (senior statutory auditor)
for and on behalf ofGriffin Stone Moscrop & Co
Chartered Accountants
Statutory Auditors
21-27 Lamb's Conduit Street
LondonWC1N 3GS
Date:

Page 7

DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)FOR THE YEAR ENDED 31 DECEMBER 2023

Note

Restricted
funds
2023
£

Unrestricted
funds
2023
£

Total
funds
2023
£

Total
funds
2022
£

Charitable activities

3

2,007,651

701

2,008,352

1,183,514

Investments

4

3,999

6,861

10,860150

2,011,650

7,562

2,019,212

1,183,664

Charitable activities

1,582,073

119,956

1,702,029

1,452,788

Total expenditure

1,582,073

119,956

1,702,029

1,452,788

429,577(112,394)

317,183(269,124)(429,577)

429,577

Income from:Total income
Expenditure on:

Net income/(expenditure)
Transfers between funds
Net movement in funds

14

-

-

-

317,183

317,183(269,124)

Total funds brought forward-

311,592

311,592

580,716

Net movement in funds-

317,183

317,183(269,124)

Total funds carried forward-

628,775

628,775

311,592

Reconciliation of funds:

The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 11 to 24 form part of these financial statements.

Page 8DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)
REGISTERED NUMBER: 04889844

BALANCE SHEETAS AT 31 DECEMBER 2023

Tangible assets

Note

2023
£

2022
£

9

5,066

-

5,066

-

Current assets
Debtors

10

Cash at bank and in hand

Creditors: amounts falling due within one
year

11

182,126

142,779

832,194

759,8811,014,320

902,660(390,611)(426,996)

Net current assets

623,709475,664

Total assets less current liabilities

628,775

475,664

Creditors: amounts falling due after morethan one year

12-

Total net assets

628,775(164,072)
311,592

Charity funds
Restricted funds

14

Unrestricted funds

14-

Total funds-

628,775

311,592

628,775

311,592

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect toaccounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject tothe small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:................................................
H Jani
Treasurer................................................
Dr. G MacKay
Chair

Date: 2 May 2024
The notes on pages 11 to 24 form part of these financial statements.
Page 9DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

STATEMENT OF CASH FLOWSFOR THE YEAR ENDED 31 DECEMBER 2023
2023
£

2022
£

68,629370,054

Dividends, interests and rents from investments

10,860150

Purchase of tangible fixed assets(7,176)-

Net cash provided by investing activities

3,684

150

-

-

Cash flows from operating activities
Net cash used in operating activities (Note 14)
Cash flows from investing activities

Cash flows from financing activities
Net cash provided by financing activities

Change in cash and cash equivalents in the year

72,313

370,204

Cash and cash equivalents at the beginning of the year

759,881389,677

Cash and cash equivalents at the end of the year

832,194

759,881

The notes on pages 11 to 24 form part of these financial statements

Page 10DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
1.

General information
Emergency Nutrition Network is a registered charity with the Charity Commission for England & Wales(charity number: 1115156) and a private company limited by guarantee, incorporated in England andWales (company number: 04889844). The principal place of business can be found on the reference andadministrative details page.

2.

Accounting policies
2.1 Basis of preparation of financial statements
The financial statements 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), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Emergency Nutrition Network meets the definition of a public benefit entity under FRS 102. Assets
and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in
the relevant accounting policy.
2.2 Income
All income is recognised once the Company has entitlement to the income, it is probable that theincome will be received and the amount of income receivable can be measured reliably.
Grants are included in the statement of financial activities on a receivable basis. Funds are being
matched against costs as they arise at which point the Company has entitlement to the income.
Where funds are received in advance of entitlement to the income, its recognition is deferred andincluded in creditors as deferred income. Where entitlement to the income occurs before receipt of
the funds (due to the grant being paid in arrears), the income is accrued.
2.3 Expenditure
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 andthe amount of the obligation can be measured reliably. Expenditure is classified by activity. The costsof 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 withthe 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.
Expenditure on charitable activities is incurred on directly undertaking the activities which further theCompany's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.

Page 11DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.

Accounting policies (continued)
2.4 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Company; this is normally upon notification of the interest paid or payable by theinstitution with whom the funds are deposited.
2.5 Tangible fixed assets and depreciation
Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
Leasehold improvements- over the life of the lease.

2.6 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturityof three months or less from the date of acquisition or opening of the deposit or similar account.
2.8 Liabilities and provisions
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amountof the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or
the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Wherethe effect of the time value of money is material, the provision is based on the present value of thoseamounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the statement of financial activities as a finance cost.

Page 12DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.

Accounting policies (continued)
2.9 Financial instruments
The Company only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
2.10 Pensions
The Company operates a defined contribution pension scheme and the pension charge represents
the amounts payable by the Company to the fund in respect of the year.
2.11 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees infurtherance of the general objectives of the Company and which have not been designated for otherpurposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed bydonors or which have been raised by the Company for particular purposes. The costs of raising andadministering such funds are charged against the specific fund. The aim and use of each restrictedfund is set out in the notes to the financial statements.

3.

Income from charitable activities
Restricted Unrestricted
funds
funds
2023
2023
£
£
Income from charitable activities

Income from charitable activities

Total
funds
2023
£

2,007,651

701

2,008,352

2,007,651

701

2,008,352

Restricted
funds
2022
£

Unrestricted
funds
2022
£

Total
funds
2022
£

1,182,555

959

1,183,514

1,182,555

959

1,183,514

Page 13DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
4.

Investment income
Restricted Unrestricted
funds
funds
2023
2023
£
£
Investment income

3,999

6,861

10,860

3,999

6,861

10,860Unrestricted
funds
2022
£

Total
funds
2022
£

150

150

150

150

Activities
undertaken
directly
2023£

Support
costs
2023
£

Total
funds
2023
£

1,404,736

297,293

1,702,029

1,404,736

297,293

1,702,029

Activities
undertaken
directly2022£

Support
costs
2022
£

Total
funds
2022
£

1,058,940

393,848

1,452,788

1,058,940

393,848

1,452,788

Investment income

5.

Total
funds
2023
£

Analysis of expenditure by activities

Charitable activities

Charitable activities

Page 14DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
5.

Analysis of expenditure by activities (continued)

Analysis of direct costs

Activities
2023
£

Total
funds
2023
£

Total
funds
2022
£

Staff costs

775,466

775,466

777,654

Travel & subsistence

47,19847,198

11,079Consultancy fees

473,821473,821210,560

Other charitable expenditure

97,152

97,15239,898

Office costs

11,099

11,09919,7491,404,736

1,404,736

1,058,940

Activities
2023
£

Total
funds
2023
£

Total
funds
2022
£

Staff costs

223,578

223,578

282,768

Operating lease charges

21,04521,045

18,315

Travel & subsistence

10,367

10,367327

Office costs

73,96873,96872,440Exchange rate variance(41,829)(41,829)

2,470

Consultancy

2,651

2,651

7,303

Governance costs

7,513

7,513

10,225297,293297,293

393,848

Analysis of support costs

6.

Auditors' remuneration
The auditors' remuneration amounts to an auditor fee of £7,500 (2022 - £7,200).

Page 15DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
7.

Staff costs
2023
£

2022
£

Wages and salaries

870,048924,732

Social security costs

87,02392,781

Contribution to defined contribution pension schemes

41,97342,909999,044

1,060,422

The average number of persons employed by the Company during the year was as follows:

Staff

2023
No.

2022
No.

24

25

The number of employees whose employee benefits (excluding employer pension costs) exceeded£60,000 was:
2023
No.

2022
No.

In the band £60,001 - £70,000

2

In the band £70,001 - £80,000

1

-

3

In the band £90,001 - £100,000

1-

The key management personnel of the charity consist of the board of trustees, the Chief Executive
Officer, the Technical Directors, Finance Manager, Project Coordinator Lead and HR Manager. Total
employee benefits paid to Key Management Personnel during the year was £388,284 (2022 - £360,640).
8.

Trustees' remuneration and expenses
During the year, one or more Trustees has been paid remuneration or has received other benefits froman employment with the company. This is in relation to their role as Technical Director and is permitted by
the governing document. The amounts paid are included within the above Key Management Personnel
disclosure.
During the year ended 31 December 2023, no expenses were reimbursed or paid directly to any Trustee(2022 - the same).

Page 16DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
9.

Tangible fixed assets
Leasehold
Improvements£
Cost or valuation
Additions

7,176

At 31 December 2023

7,176

Depreciation
Charge for the year

2,110

At 31 December 2023

2,110

Net book value

10.

At 31 December 2023

5,066

At 31 December 2022-

Debtors
2023
£

2022
£

Trade debtors

168,379

100,644

Prepayments and accrued income

13,74742,135

182,126

142,779

Due within one year

Page 17DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
11.

Creditors: Amounts falling due within one year
2023
£

2022
£

Trade creditors

65,455

15,711Other taxation and social security

24,461

693

Other creditors

6,817

-

Accruals and deferred income

293,878

410,592

390,611

426,996

2023
£

2022
£

Deferred income at 1 January 2023

566,192

Resources deferred during the year

10,700

Amounts released from previous periods(329,700)
247,192

402,120
402,120

Deferred income amounts relate to grants received covering more than one accounting period. The
amounts reflected above denote deferred income relating to 2023.
12.

Creditors: Amounts falling due after more than one year
2023£
Deferred income

13.

-

2022
£
164,072

Financial instruments
2023
£

2022
£

832,194

759,881

Financial assets
Financial assets measured at fair value through income and expenditure

Financial assets measured at fair value through income and expenditure comprises cash at bank and in
hand.

Page 18

DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
14.

Statement of funds
Statement of funds - current year
Balance at 1
January2023£

Income Expenditure££Transfers
in/out£Balance at
31
December
2023£

628,775

Unrestricted funds
General Funds

311,592

7,562(119,956)

429,577(4,071)-

Restricted funds
London School of Hygeine andTropical Medicine-

36,645(32,574)

Bureau for Humanitarian
Assistance-

169,689(169,689)--

The Waterloo Foundation-

108,127(90,106)(18,021)-

UNICEF-

246,182(240,025)(6,157)-

Eleanor Crook Foundation-

202,452(134,856)(67,596)-

Irish Aid-

957,664(670,805)(286,859)-

Save The Children

-

4,050

(4,050)--World Food Program-

40,161(32,129)(8,032)-The Bill and Melinda Gates
Foundation-

208,938(177,647)(31,291)-

Other restricted funds-

37,742(30,192)(7,550)--2,011,650(1,582,073)(429,577)-

2,019,212(1,702,029)

Total of funds

311,592-

628,775

Page 19DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
14.

Statement of funds (continued)
Statement of funds - prior year
Balance at
1 January2022£

Income£Expenditure£Transfers
in/out£Balance at
31
December
2022£

539,829

1,109(460,119)230,773

311,592(2,142)

26,185(21,371)(2,672)-

Bureau for Humanitarian
Assistance-

85,788(85,788)--

The Waterloo Foundation-

91,979(76,649)(15,330)-

UNICEF

Unrestricted funds
General Funds

Restricted funds
London School of Hygeine andTropical Medicine-

214,241(214,241)--

Eleanor Crook Foundation(STAG)

41,15854,307(75,400)(20,065)-

Eleanor Crook Foundation(MAMI GN)

(10,429)37,724(21,395)(5,900)-Irish Aid-

592,504(414,754)(177,750)-

Healthy Mothers Healthy
Babies-

19,008(14,381)(4,627)-The Bill and Melinda Gates
Foundation-

33,865(29,448)(4,417)-

12,30026,954(39,242)(12)-

40,887

1,182,555(992,669)(230,773)-

580,716

1,183,664(1,452,788)

Other restricted funds

Total of funds-

311,592

Page 20

DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
14.

Statement of funds (continued)
Irish Aid
In 2023 Irish Aid continued to fund ENN across multiple technical focus areas including Management of
Small and Nutritionally at-risk Infants under 6 months and their mothers (MAMI), Wasting and Stunting,
Infant Feeding in Emergencies (IFE), and Women’s and Adolescent Nutrition. As well as continuing ourwork coordinating, supporting and engaging in WHO Guidelines and Implementation Guidance
processes.
Irish Aid also generously supported work on our ongoing production of our flagship publication Field
Exchange, the facilitation of the technical forum en-net and dissemination of our products via our online
platforms.
Other workstreams supported included our leadership work in the sector, thought partnering with Ireland,
strengthening our field connections and engagement in technical working groups. Alongside pieces ofwork feeding into ENN new Strategy.
UNICEF
UNICEF funded a range of ENN projects during 2023, including our role in the Global Nutrition Cluster –Technical Alliance (the Alliance), and key piece of work under Adolescent Nutrition, Women’s Nutritionand our Infant Feeding in Emergencies projects as well as a special Field Exchange compilation on
Complementary Feeding in Emergencies.
Eleanor Crook Foundation (ECF)ECF continued to fund several ENN workstreams in 2023 through our strategic partnership including
Women and Adolescent Nutrition, as well as our work on WHO Guidelines development. ECF funding
also supported ENN’s leadership work in the sector and engagement in key networks and forums,
including ENN’s coordination of the Wasting and Stunting Technical Interest Group (WaSt TIG), andWasting Global Technical Working Groups (GTWG). ENN’s three-year strategic partnership agreementwith ECF ended 30 June 2023.
ECF continued its support of the MAMI Global Network through a separate partnership agreement with
ENN that ended 31 January 2023, and for the MAMI RISE (Research, Innovate, Scale, Establish) projectthrough our continuing partnership agreement with LSHTM. This is paid for quarterly in arrears and thebalance in accrued income as at the year end for the LSHTM grant was £5,023.
The Waterloo Foundation (TWF)
In 2023 ENN continued its two-year strategic learning partnership with the Waterloo Foundation. TWF
supported ENN’s work across a range of workstreams including Maternal and Infants Nutrition in the first
6 months of life, Wasting and Stunting, and School Aged Children and Adolescents' Nutrition as well as
learning and thought partnering with TWF. This grant ended on 31 December 2023.
Bureau for Humanitarian Assistance (BHA)
In 2023 BHA continued its support of our work on Wasting and Stunting and Infant Feeding in
Emergencies, under a three-year agreement (2022-25). ENN are paid quarterly in arrears and thebalance in accrued income as at the year end was £1633.
The Bill and Melinda Gates Foundation (BMGF)
In 2023 the Bill and Melinda Gates Foundation (BMGF) continued to support ENN’s work in theManagement of Small and Nutritionally at risk Infants under 6 months and their mothers (MAMI) under atwo-year funding agreement (2022-2024). ENN received full payment at the commencement of the grant
agreement and as at the year end, there was a deferred income balance of £247,193

Page 21DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
14.

Statement of funds (continued)
World Food Program (WFP)
In 2023 ENN and WFP entered a short-term cooperation agreement to deliver a piece of work under our
Wasting and Stunting (WaSt) programme to define the scope of an investment case for prevention of
wasting and assess the feasibility of undertaking an investment case.
Other restricted funds
ENN received income against a number of other grants and agreements, as well as contributions frompartners towards our activities during the year. These included contributions towards membership of the
IFE Core Group as well as contributions towards the production and distribution costs of Field Exchange.
A total from these grants of £37,742 was recognised as income in 2023 and a deferred income balanceof £10,700 from UNHCR will be recognised as income in 2024 due to payment being received inadvance.
The transfers in the year between restricted and unrestricted funds relate to overhead expenditure
attributed to core costs from each of the grants.

15.

Analysis of net assets between funds
Analysis of net assets between funds - current year
Restricted Unrestricted
funds
funds
2023
2023
£
£
Tangible fixed assets

-

Total
funds
2023
£

5,066

5,066

Current assets

359,333

654,987

1,014,320

Creditors due within one year

(359,333)(31,278)(390,611)

628,775

628,775

Restricted
funds
2022
£

Unrestricted
funds
2022
£

Total
funds
2022
£

Current assets

566,192

336,468

902,660

Creditors due within one year

(402,120)(24,876)(426,996)

Creditors due in more than one year

(164,072)-(164,072)

Total

-

Analysis of net assets between funds - prior year

Total

-

311,592

311,592

Page 22DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
16.

Reconciliation of net movement in funds to net cash flow from operating activities

Net income/expenditure for the year (as per Statement of Financial
Activities)

2023
£

2022
£

317,183(269,124)

Adjustments for:
Depreciation charges

2,110

-

Dividends, interests and rents from investments(10,860)(150)(Increase)/decrease in debtors(39,347)

113,386(Decrease)/increase in creditors(200,457)

525,942

68,629370,054

2023
£

2022
£

Cash in hand

821,314759,875

Notice deposits (less than 3 months)

10,8806

Total cash and cash equivalents

832,194

759,881

Cash flows£

At 31
December
2023£

72,313

832,194

72,313

832,194

Net cash provided by operating activities

17.

18.

Analysis of cash and cash equivalents

Analysis of changes in net debt

At 1
January2023
Cash at bank and in hand£759,881759,881

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DocuSign Envelope ID: 36370B5E-B6CA-41CA-9BE2-8FC52DE9E53A

EMERGENCY NUTRITION NETWORK(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
19.

Pension commitments
The charity operates a defined contribution pension scheme. The assets of the scheme are held
separately from those of the charity in an independently administered fund. The pension cost charge
represents contributions payable by the charity to the fund and amounted to £41,973 (2022 - £42,909). No
amounts were payable (2022 - £nil) to the fund at the balance sheet date.

20.

Operating lease commitments
At 31 December 2023 the Company had commitments to make future minimum lease payments under
non-cancellable operating leases as follows:

Not later than 1 year

21.

2023
£

2022
£

13,068219

Related party transactions
The Company has not entered into any related party transaction during the year, nor are there any
outstanding balances owing between related parties and the Company at 31 December 2023.

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