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EATING DISORDERS ASSOCIATION

Report and Financial Statements For the Year Ended 31 March 2014

Charity number 801343 Scottish Charity number SC039309

Company number 2368495

EATING DISORDERS ASSOCIATION FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2014

Contents Page

Joint report of Chairman of Trustees and Chief Executives 1

Legal and administrative information 2

Report of the Trustees 3 - 13

Independent auditors report 14 - 15

Statement of financial activities 16

Balance sheet 17

Notes forming part of the financial statements 18 to 31

Susan Ringwood Chief Executive

Chris Outram Chairman of Board of Trustees

No more preventable deaths from eating disorders

EATING DISORDERS ASSOCIATION JOINT REPORT OF THE CHAIRMAN OF THE BOARD OF TRUSTEES AND THE CHIEF EXECUTIVE


We are pleased to report that Beat has made significant progress in the last twelve months. With new Trustees and a firmer financial grounding, the charity can look forward to building even greater levels of activity around our core objectives of early intervention, support and awareness.

Our Board of Trustees has undergone a significant change in the year, with four Trustees either completing their set term, or else leaving the Board for personal reasons. Work to rebuild the Board is underway and three new Trustees have been appointed.

Our financial situation was transformed at the end of the 2013-14 year when we received a legacy of E2M. This generous gift will be used over the next three years to extend our essential services and grow the organisation to be able to reach more people. Being able to plan ahead with some certainty has given everyone at Beat a boost. We ended 2012-13 with a commitment to rebuild our free reserves. Good progress has been made, reaching free reserves of £342,704, of the £400,000 reserves required under our reserves policy.

We were in contact with 202,800 people in the year, through our helplines, support groups and events. This is an increase of 6% on 2012-13. This will be enhanced further by improvements which are underway in the website and the helpline service.

The new website, funded by the Amy Winehouse Foundation, will be a major step forwards in terms of the service we can deliver to those affected by an eating disorder and their families.

The Helpline service has been reviewed and restructured to provide a safer, more robust level of support for people, many of whom have complex needs. This was generously supported by the Garfield Weston Foundation.

In terms of our work with schools, we were delighted when Dove extended their support for our work in schools with a donation of £168,544, helping us to reach 100,000 pupils with self-esteem sessions.

Our international conference EDIC2014 was very well received by 360 delegates from 26 countries. The standard of speakers, workshops and papers was truly world class, enhancing the reputation of Beat on the international stage. It also generated a modest surplus of income.

Our fundraisers were very active in the year raising £447,000 of voluntary income, including income from marathons, and 'Sock it to Eating Disorders' events; from cake baking to sky dives.

As ever, we remain very grateful to all of our staff, Trustees and volunteers for their hard work and commitment to our cause. We want to take this opportunity to thank them all very warmly.

As we look ahead to the next year we will be taking advantage of the fact that it is our 25th Anniversary. We will be celebrating this with a range of events including a reception at the House of Commons for our volunteers and a service of dedication at Norwich Cathedral.

All of our efforts and those of our volunteers will be focused on our 25th Anniversary Pledge:

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EATING DISORDERS ASSOCIATION LEGAL AND ADMINISTRATIVE INFORMATION


The Trustees present this report and audited financial statements for the year ended 31 March 2014.

Reference and administrative information

Charity Name:

Working name

Charity registration number:

Scottish charity registration number

Company registration number:

Registered office and operational address:

Eating Disorders Association

Beat

801343

SC039309

2368495

Wensum House 103 Prince of Wales Road Norwich NR1 1DW

Trustees Chris Outram Sir Laurie Magnus Bt Valerie Jolliffe Steven Cheshire Dr Alan Currie Pooky Hesmondhalgh Charlotte Lawson Dick Taylor Anne-Marie Winton Hubert Lacey Charlotte Rhodes Vanessa Ward

Chairman (resigned 21 October 2013) Treasurer (resigned 8 January 2014) (resigned 4 September 2014)

(resigned 2 April 2013) (resigned 11 June 2013) Vice Chair (co-opted 22 October 2013) (co-opted 17 March 2014) (co-opted 17 March 2014)

Company Secretary

Chief Executive

Auditor

Suzanne Harvey

Susan Ringwood

BDO LLP Cedar House 105 Carrow Road Norwich Norfolk NR1 1HP

Bankers

The Co-Operative Bank 69 London Street Norwich NR2 1HT

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EATING DISORDERS ASSOCIATION REPORT OF THE TRUSTEES


Purposes and aims

Beat's purposes as set out in the objects contained in the company's memorandum of association are

O the relief of those suffering from anorexia, bulimia, binge eating disorder, other eating disorders and disordered eating

• the preservation and protection of the physical and mental health of the families of those closely involved with the sufferers of eating disorders by the provision of advice and information

e the education of the public in respect of the nature and treatment of eating disorders • the promotion of research into the cause and treatment of eating disorders and the

dissemination of the results of such research

Beat's mission

Our vision is that eating disorders will be beaten

Our aims are:

• to change the way everyone thinks and talks about eating disorders • to improve the way services and treatment are provided • and to help anyone believe that their eating disorder can be beaten

We do this by:

• challenging the stereotypes and stigma that people with eating disorders face • campaigning for better services and treatment • providing information, support and encouragement to seek treatment and recovery

Activities and public benefit

Beat's mission is reflected in its activities which have been designed to increase knowledge, awareness and understanding of eating disorders; to provide support, help and information to people directly affected; and to increase the understanding and skills of professional staff.

Beat operates telephone helplines and provides email, text and web-based support services. We facilitate a UK wide self help network run by volunteers. We publish and distribute literature and information including educational resources, and have a highly rated and widely used website — wwvv.b-eat,co.uk. Beat runs training courses for health, education and social care professionals, and facilitates the UK's multi-disciplinary professional network. We collaborate with research studies and publish the European Eating Disorders Review — a clinical research journal.

Beat's beneficiaries include the 1.6 million people in the UK that are affected by the serious mental illness of eating disorders.

Beat's Trustees confirm that the activities of the charity are carried out in line with its objectives, for the benefit of the public, and the impact of our work on our beneficiaries is a key criterion when deciding what activities to undertake and how best to achieve our mission. Beat's Trustees therefore confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the charity.

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EATING DISORDERS ASSOCIATION REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2014

ACHIEVEMENTS, PERFORMANCE AND FUTURE PLANS

Beat continues to provide a range of support services, raise awareness of eating disorders and improve understanding by:

• Providing information and encouragement • Raising awareness and understanding • Contribute to improving services and treatment • Promoting research • Increasing understanding, knowledge and skills

Providing information and encouragement

What we achieved in 2013-14

Helpline support We answered 2,761 phone calls and replied to 2,332 emails. We also services approved 1,594 messageboard posts allowing people to support one

another and share information and experiences.

Self help and support groups

Emotional overeating support groups

Online support groups

At the end of the financial year we had 45 volunteer groups across the UK providing a space for people to share experiences, thoughts, successes and problems. We were awarded funding from the Lincolnshire Mental Health Illness Prevention Fund to set up a self- help and support group in Grantham and recruit volunteer group facilitators to an existing group in Lincoln.

2013-14 saw us enter year two of our funding from the Health and Social Care Volunteering Fund (HSCVF) to develop support groups for those with emotional overeating. Work included recruiting volunteers, delivering induction training days and developing local partnerships with statutory and non-statutory stakeholders.

We delivered and developed online support groups until November 2013. This support service was proving popular and an important way of reaching people who could not attend a face to face support group.

Beat website With funding secured from the Amy Winehouse Foundation we were able to start work on the development of a new website. We chose to work with digital agency tictoc who have a number of similar charity clients. In 2013- 14 there were 560,926 unique visitors to the website and 1,649,359 page views. We also continued to provide the Carer's Forum, My Personal Best and HelpPinder websites.

Transitions project We entered year two of our Transitions Project funded by the City Bridge Trust which aims to help young people in London at times of transition and change in their lives. Volunteer Recovery Buddies, who themselves have recovered from an eating disorder, provided online support to young people currently struggling.

Norfolk support Following our successful project delivery, we were commissioned again by services the Cambridgeshire and Peterborough Foundation Trust to provide a range

of support services for the Norfolk Community Eating Disorder Service. Clearly Beat is seen as a valuable part of the eating disorders care pathway.

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Beat Cymru

Collaborative Care Skills workshops

What we achieved in 2013-14 (continued)

We delivered an anti-stigma campaign in Wales, launched with an event in November. We also developed our Big Lottery funded Beat Cymru Ambassadors and held a training day to expand their skills and knowledge. The Big Lottery funding for this five year project finished in March and we partnered with Welsh mental health and wellbeing charity Gofal to continue to deliver support services in Wales, employing a Wales Project Development Officer based at their office in Trefforest.

Previously called Empowering Families workshops, we ran 8 Collaborative Care Skills workshops in April and a further 8 from October. The groups offer skills to empower families and carers to support change and promote recovery through improved understanding of eating disorders as well as providing practical skills for dealing with difficult situations.

Challenges faced: • Actions to make the helpline more robust necessitated it being suspended for a while, but the benefit

will far outweigh the temporary service interruption. • Lack of funding adversely affected our ability to develop our self help and support groups. • Technical issues with our online chat software meant that the service had to be suspended temporarily

until we could ensure that all accessing the online service were safe. • Maximising the opportunity to optimise service from our new website resulted in pushing back the go-

live date to Summer 2014. • Our Big Lottery funding for Beat Cymru came to an end during the financial year. We developed a new

partnership with Gofal which will ensure the people of Wales continue to have access to our services.

Next Steps: • Launch the new website with funding from the Amy Winehouse Foundation. • Explore and develop funding sources to continue our work in Wales and Scotland. • Continue building on and developing our Helpline support services including launching an online

Recovery Club for under 18s and a siblings support project.

Raising awareness and understanding


Eating Disorders We held our annual awareness week 24 February — 2 March and Awareness Week encouraged supporters to take part in our Sock it to Eating Disorders (EDAW) fundraising campaign. We also launched our 251h anniversary celebrations

with a manifesto and public lecture led by Beat Council member Dr Rachel Bryant-Waugh to launch a research project into stigma and the experience of families. Website visits during the week were 13% up on last year (2014: 27,528 / 2013: 24,384) and on Twitter we had a total reach of 4.8 million. Stephen Fry tweeted his support which was retweeted 1,750 times and seen by his 6.5 million followers. Our press coverage that week had a reach of 19 million and titles included The Sun, Daily Telegraph, The Guardian online and The Times as well as numerous regional titles. In addition we had widespread broadcast coverage including local radio stations and across ITV's morning programmes - Daybreak, This Morning and Loose Women. Our media partner Cosmopolitan magazine launched a campaignat the beginning of the week to raise greater awareness amongst GPs which had a PR value of at least £242,000.

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Raising awareness at universities

Working with the media



EDAW 2014 marked the start of our 25th anniversary. Events in 2013-14 included a Public Lecture and Beat the Bank fundraising dinner.

We continued to develop our Young Ambassadors scheme, our national network of 75 volunteers aged 14-25 who have personal experience of an eating disorder. With funding from Young Start we were able to recruit a Young People's Participation Officer in Scotland to support Young Ambassadors in the country. We also received funding from the Austin and Hope Pilkington Trust to fund development and recruitment of Young Ambassadors in Birmingham and funding from the Norwich Youth Advisory Board to recruit new Young Ambassadors in and around Norwich. Additionally, we received funding from the Norfolk Community Fund to recruit Young Ambassadors across Norfolk.

We carried out a survey of people who had suffered from an eating disorder and had been to university. The survey revealed the difficulties encountered by young people when going away to study. For example 18% had to drop out of university because of their eating disorders and 69% had difficulties accessing treatment whilst at university. The outcome of the study formed the basis of an awareness raising campaign we delivered to ensure that university student support services had the information they needed.

We continue to position ourselves as the UK's leading eating disorder charity in the media, using our respected voice to comment on relevant topics and to proactively develop opportunities for our cause and mission to be heard. This year we were delighted to partner with Cosmopolitan, the world's biggest women's magazine brand. This partnership is an excellent opportunity to engage with Cosmopolitan's powerful audience of 4.8 million young women. In addition to featuring articles in the monthly magazine, Cosmo Body and Cosmo on Campus, they are also supporting us on social media, their website and with a campaign to improve GPs awareness of all eating disorders.

Celebrating our 25th anniversary

Young Ambassadors

Challenges faced: • Despite the high level of organisational media awareness that Beat enjoys, we continuously need to

address the recurrent myths and misunderstandings surrounding eating disorders. • We remain vigilant in ensuring that our media guidelines keep abreast of current issues that might be a

trigger for people who suffer from eating disorders. We continue to improve and enhance our practices when collaborating with any story so that we reduce as far as possible the risk of triggering an adverse response.

Next steps: • Continue to position ourselves as the UK's leading charity supporting people affected by eating

disorders or difficulties with food, weight and shape. • Use Eating Disorders Awareness Week 2015 to continue to break down myths and misunderstandings

about eating disorders. • Seek funding resource to enable us to grow and strengthen our Young Ambassador scheme. • Continue to identify key areas for campaigning to raise awareness in different sectors. • During our 25th anniversary celebration year, recognise the commitment and contribution of Beat

volunteers with awards and organise key events such as a comedy evening and memorial services.

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Improving services and treatment Beat Assured

Waiting times for treatment campaign



We continued to develop our Beat Assured user led quality standard and framework, generating a lot of interest.

We published the results of a survey of 500 people about their eating disorder and the length of time before they were offered treatment through the NHS. 26% had to wait longer than six months from being referred to starting outpatient treatment and 40% were told their BMI wasn't low enough to access treatment quickly. The research showed people were having to wait considerably longer that the 18 week target time for physical health as there is no mental health target for referral to treatment. We had widespread coverage across the media including working closely with the BBC, encouraging supporters to back the campaign and make their voices heard.

Next steps: • Continue to promote and identify services to be assessed for the Beat Assured quality mark.

Promoting research


Eating disorders stigma: new research exploring the experience of families

Research into psychological therapies for anorexia

Assisting other researchers

In 2013 Beat encouraged the formation of a research project to investigate the nature and consequences of the stigma that surrounds eating disorders. Dr Rachel Bryant Waugh agreed to lead a team which started by analysing the last 20 years of research on the topic. This identified a knowledge gap of how stigma affects families of those with an eating disorder, which is cause for concern. We designed online surveys and the response was excellent, with nearly 600 people taking part and we followed this up with focus groups to refine the findings. The aim of the project is to design simple, practical interventions and powerful campaigns to fight this stigma.

Beat is coordinating an exciting research project funded by the Big Lottery Fund into the treatment of adults with anorexia. To deliver this we are working with Central and North West London NHS Foundation Trust (via Vincent Square Eating Disorders Clinic) and more recently, a specialist service in Sheffield. This project will extend the evidence base for the treatment of anorexia in adults by comparing two existing therapies: Cognitive Behavioural Therapy (CBT) and Cognitive Analytic Therapy (CAT), to determine which is more effective across a broad cohort of patients.

We continued to help postgraduate and professional researchers to recruit participants for their research projects, working across 79 projects with 72 researchers. We advertise projects on our website and email details to our database of 500 research volunteers.

Challenges faced: • Accessing hard to reach participants to take part in our surveys to ensure that we are collating evidence

from people with a range of background experiences. • Changes in staff at the centres we are working with on the Big Lottery funded research, recruiting

against specific inclusion criteria and patient treatment drop out rate have resulted in challenges to the research project.

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Next steps: O It is anticipated that the submission for publication of the research findings regarding stigma and the

experience of families will be ready in 2014/15. • Continue to maximise our work and collaboration with researchers so that we can inform understanding

for ourselves and others; to improve and create services in response to research evidence; to identify further research need.

Increasing understanding, knowledge and skills


Self esteem We continued to work with Unilever brand Dove to deliver free self esteem workshops for workshops to 11-14 year olds across the UK as part of its Dove Self Esteem schools Programme. Throughout 2013-14 we have reached 50,522 young people

through staff and pupil workshops.

Training We ran an Understanding Eating Disorders training day in November in London which was attended by 26 delegates, another in Manchester in January attended by 27 delegates and a further London session in March that was attended by 16. These were our most successful ever training days in terms of numbers and allowed us to increase the knowledge and skills of a wide range of people from a range of backgrounds and with a range of eating disorder interest. They included health and medical practitioners, carers of people with eating disorders, people in education including teachers and those responsible for pastoral care, a range of people involved in delivering community services and many counsellors. The outcome of these training days is that we have a wider reach to assist those who are affected by eating disorders and the people who care for them.

Eating Disorders Every two years we organise EDIC, bringing together knowledge, skills and International expertise from around the world. The latest conference, held in March 2014, Conference (EDIC) was a great success and 360 people attended from 26 different countries to 2014 hear from an impressive range of speakers with world class reputations for

their clinical and research work, which generated surplus. Beat also presented a number of awards at the event recognising those making a difference through research, clinical work or inspiring people through their story of recovery. The awards ceremony, sponsored by The Priory Group, included a Lifetime Achievement Award for Professor Janet Treasure, OBE. Professor Treasure is Beat's Chief Medical Advisor and is a recognised international expert in the field of eating disorders. Professor Treasure has published many texts and books and works in research and teaching at Kings College London and as a clinician at the South London and Maudsley NHS Foundation Trust.

Shape of Fashion In September we hosted a body image debate and Q&A session in positive body image partnership with ASOS, the online retailer. The event featured a panel summit including among others Head of Technical Services at ASOS Sophie

Glover, Beat's Chief Executive Susan Ringwood and model Georgina Wilkin who has suffered from an eating disorder. The interactive and engaging event explored themes and tackled issues including the body ideal, garment technology and fit and the modelling industry:

Challenges faced:

• Training packages have not been targeted at specific audiences, which has meant we were unable to effectively engage with those audiences.

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• At a late stage in the planning, Beat had to take over responsibility for the financial management of the event from our professional conference organisers. This resulted in additional workload, but also contributed directly to the financial success of the event as costs were closely controlled.

Next steps: • Strengthen and grow the organisation by recruiting a Chief Operating Officer and Commercial Director. • To review our training offer in terms of content and format. • To develop sector specific packages so as to enable us to work with new audiences.

Raising funds

Sock it to Eating Disorders

Key Activities

Beat the Bank fundraising dinner


We ran the Sock it to Eating Disorders fundraising campaign for the second year during Eating Disorders Awareness Week. The campaign was supported by Britain's Got Talent winners dance group Diversity. We particularly targeted schools, encouraging them to take part and developed PSHE resources for them to use. Exposure and interest was increased by approx. 30% on last year, and this generated a 6% increase in income.


The financial year saw fantastic levels of support from many individuals who took on a wide range of challenges and events. Some examples of their achievements are: 19 runners took part in the Virgin London Marathon in aid of Beat, raising collectively £20,394 (including Gift Aid); One of our supporters rowed from Oxford to London and raised a staggering £10,387; another of our supporters ran the Paris Marathon, generating £7,640.

During this year, TV presenter Zoe Hardman became an honorary member of our MyBeat membership scheme. We also continued to send direct mail appeals to donors, one in September and one at Christmas and we were selected to benefit from the Big Give double donation days in December which raised over £16K.

The Beat Fundraising Committee, our new dedicated supporters group, helped organise a successful fundraising dinner in March, part hosted by Katherine Ryan, raising over £25K.

Challenges faced: • This year highlighted the need to develop significant volunteer opportunities that can be offered to help

develop corporate partnerships. Investment was put into creating a basis upon which we will build in order to generate higher levels of corporate support.

• Fundraising activities were affected by temporary staff resource issues.

Next steps: • Strengthen relationships with our excellent fundraising volunteers by offering them a greater range of

engagement opportunities. • Develop our successful annual fundraising campaigns, eg Beat the Bank, Sock it to Eating Disorders. • Develop additional income streams including corporate fundraising.

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Financial Review

Beat's finances end the year in a better position compared to the previous year, with healthier surpluses on both the restricted and unrestricted funds. For the year ended 31st March 2014 the unrestricted funds carried forward have increased by £293K to £374K and the restricted by £1 .94M to £2.26M.

Total incoming resources for the year were £3.66M (2013: E1 .27m): • Two legacies totalling £2.15M. E2M of this is restricted (please see note 17) • Our fundraising strategy which was set in 2012-13 has started to make an impact with a 12% rise in

donation income and a 16% rise on receipted grant income • EDIC; our international conference in March was a success and boosted earned income from training

and conferences by 198%

Spending remained tightly controlled, overall total resources expended rose by 13% to £1 .42M. The increase was the result of higher restricted expenditure on charitable activities. Costs of generating voluntary income are similar to 2012-13 and there is a 63% (E15K) reduction in Governance costs due to Board recruitment costs recognised in 2012-13.

In 2014-15 the restricted legacy will fund core activities which would otherwise have required unrestricted funds and therefore releases those funds for other purposes including new work and building reserves. Therefore the budgeted surplus on the unrestricted fund at the end of 2014-15 is £479K.

Principal Funding Sources

During 2013-14, Beat's funding was derived from five main sources:

Public sector

a Charitable trusts

2 Corporate

0 Donations

a Earned income

Legacies

These figures are distorted by the restricted legacy, without this, receipts from donations would have been 36% of total income. This is a small increase on the previous period.

The focus for the coming year will continue to be on increasing unrestricted income whilst maintaining a diversity of income streams.

Reserves policy During the year the Trustees reviewed the reserves policy and have re-examined Beat's requirements for free reserves (free reserves are unrestricted funds minus fixed assets), in light of its key business risks to the organisation and its working capital requirements.

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EATING DISORDERS ASSOCIATION REPORT OF THE TRUSTEES (continued)


Beat's key business risk is reputational risk which could lead to a loss of confidence in Beat services and withdrawal of key supporters. The Trustees have set a reserves policy which requires that free reserves be maintained at a level which reflects the support the organisation would need during a period of uncertainty due to reputational damage.

The calculation of the required level of reserves includes three months operating costs; the current value based on the 2014-15 budget will be £400K.

As at the 31 March 2014, the Charity held unrestricted reserves of £373,885 (2013: £80,956) and restricted reserves of £2,256,271 (2013: £311,950).

The free reserves at 31st March 2014 amount to £342,704 (2013: £54,795), the Trustees have built into our budgets an increase of our reserves to the required level by the end of March 2015.

The Trustees assess the reserves policy on an annual basis and discuss the key business risks and levels of free reserves. Using this information helps ensure an adequate level is maintained.

STRUTURE, GOVERNANCE AND MANAGEMENT

Governing document The organisation is a charitable company limited by guarantee, incorporated on 5 April 1989 and registered as a charity on 7 April 1989. The company was established under a Memorandum of Association which established the objects and powers of the charitable company, and is governed under its Articles of Association as amended by special resolutions to date. The liability of each voting member in the event of winding-up is limited to £1. At 31 March 2014 there were 197 voting members (2013: 197)

Recruitment and appointment of Trustees The directors of the company are also charity Trustees for the purposes of charity law and under the company's Articles are known as member of the Board of Trustees and are listed on page 2.

Under the requirements of Beat's Memorandum and Articles of Association the members of the Board of Trustees are elected to serve for a term of three years after which they must be re-elected at the next Annual General Meeting. Trustees may serve a maximum of two terms although no account is taken of any period (up to a maximum of six years) during which a director also holds any of the following posts: Chair, Vice Chair, and Treasurer. The number of Trustees shall not be less than six but is not subject to any maximum.

Three new Trustees were recruited last year; Hubert Lacey, Charlotte Rhodes and Vanessa Ward.

All Board members give their time voluntarily (included in note 7 to the accounts) and received no benefits from the charity. Any expenses reclaimed from the charity are set out in note 7 to the accounts.

The Board of Trustees seeks to ensure that the needs of people affected by eating disorders are appropriately reflected through the diversity of the Trustee body. To enhance the potential pool of Trustees the charity has sought to identify potential Trustees through experienced agencies, selective advertising in the supporter magazine Upbeat and networking amongst personal contacts.

In an effort to maintain a broad skill mix, members of the Board of Trustees are required to provide a list of their skills (and update it each year) and in the event of particular skills being lost due to retirements, an active recruitment process identifies individuals with the skills and expertise needed to guide the charity.

Trustee induction and training Potential Trustees are invited and encouraged to visit Beat's offices and meet staff prior to undertaking the formal Trustee recruitment process. A recruitment panel, delegated from the main Board, interviews and recommends Trustees for approval by the Board and to stand for election by the membership at a general meeting.

Additionally, new Trustees are invited to familiarise themselves with the charity and the context within which it operates. A Trustee induction pack includes the following information:

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Additionally, new Trustees are invited to familiarise themselves with the charity and the context within which it operates. A Trustee induction pack includes the following information:

• Chairs welcoming letter • Obligations of a Trustee • Copies of the Beat's governing documents • Resourcing and the current financial position as set out in the latest published accounts

• Organisation chart • Link details to a governance folder on Beats terminal server which holds details of all policies and

procedures, finance and operational reports, previous Board minutes and copies of operational plans and budgets

• Copies of the Charity Commission guides: "The Essential Trustee" and "Governance"

Risk management The Board of Trustees has conducted a review of the major risks to which the charity is exposed. A risk register has been established and is reviewed in line with Beat's short and long term plans and updated annually. Plans are amended accordingly and where appropriate, systems or procedures have been established to mitigate the risks the charity faces. The major risks identified include reputational damage and subsequent withdrawal of funding, and in response to the review, processes and actions have been devised and are being implemented to reduce these risks.

Organisational structure Beat has a Board of Trustees which meets quarterly and is responsible for the strategic direction and policy of the charity. Beat's Board of Trustees takes responsibility for decisions at the following levels:

• Matters of strategy and policy • Matters with potential to impact on Beat's reputation • Matters which exceed the Chief Executive's defined financial authority limits

At present the Board of Trustees has eight members from a variety of professional backgrounds and personal experience relevant to the work of the charity. The Company Secretary also sits on the Board but has no voting rights.

There is one subcommittee; the Audit Committee which is chaired by the Treasurer and meets at least once a year. The key responsibility of this committee is to take delegated responsibility on behalf of the board of Trustees for ensuring that there is a framework for accountability. The committee examines and reviews all systems, controls and processes that may have an impact on the charity's ability to meet its objectives, ensures procedures and processes exist to address risk in every area of the business and ensures the charity is complying with all aspects of the law, regulations and good practise.

A scheme of delegation is in place and day to day responsibility for the provision of the services rests with the Chief Executive along with the Executive team.

The Executive team have responsibility for the day to day operational management and individual supervision of its staff team. It also has responsibility for ensuring that team members continue to develop their skills and working practices in line with good practice.

Related parties Insofar as it is complementary to the charity's objects, the charity is guided by relevant national policies and agreed best practice. Beat holds Investor in People status, and the mental health Helpline Partnership Quality Standard as well as the Information Standard for health and social care information. Our work is in line with the recommendations included in the National Institute of Health and Clinical Excellence (NICE) guidelines on the treatment and management of eating disorders.

We also comply with Fundraising Standards Board for all our Fundraising activities and practices.

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The Chief Executive is an appointed Non Executive Director of South Norfolk Clinical Commissioning Group; is a lay member of the NHS England Eating Disorders Specialist Commissioning Clinical Reference Group; and is a member of the Royal College of Psychiatrist's Executive Committee for the Eating Disorders Sections.

Members of the Board of Trustees Members of the Board of Trustees who are directors for the purposes of company law and Trustees for the purposes of charity law, at the date of this report are set out on page 2.

Statement of Trustees' Responsibilities The Trustees are responsible for preparing the Annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the Trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). 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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period.

In preparing these financial statements, the Trustees are required to: • select suitable accounting policies and then apply them consistently; • make judgements 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

charity will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Provision of information to auditor Each of the persons who are Trustees at the time when the Report of the Trustees is approved has confirmed that:

• so far as that Trustee is aware, there is no relevant audit information of which the charity's auditor is aware; and

• that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any information needed by the charity's auditor in connection with preparing its report and to establish that the company's auditor is aware of that information.

Basis of preparation This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005) and in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

This report was approved by the Board of Trustees on 6 cr-5: and signed on its behalf.

Chris Outran (Chairman of the Board of Trustees)

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INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES AND MEMBERS OF EATING DISORDERS ASSOCIATION

We have audited the financial statements of Eating Disorders Association for the year ended 31 March 2014 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

This report is made solely to the charity's Trustees and members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the charity's Trustees and members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's Trustees and members as a body, for our audit work, for this report, or for the opinions we have formed.

Respective responsibilities of Trustees and auditor

As explained more fully in the Statement of Trustees' Responsibilities, the Trustees (who are also the directors of the charitable 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.

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts.

Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Financial Reporting Council's (FRG's) Ethical Standards for Auditors.

Scope of the audit of the financial statements

A description of the scope of an audit of financial statements is provided on the FRC's website at www.freorq.uk/auditscopeukprivate.

Opinion on financial statements

In our opinion the financial statements: • give a true and fair view of the state of the charitable company's affairs as at 31 March 2014 and of its

incoming resources and application of resources, including its income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2006 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

Opinion on other matter prescribed by the Companies Act 2006

In our opinion the information given in the Trustees' Annual Report for the financial year for which the financial statements are prepared is consistent with the financial statements.

14

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES AND MEMBERS OF EATING DISORDERS ASSOCIATION

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:

• the charitable company has not kept proper and adequate accounting records or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or • certain 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, take advantage of the small companies exemption in preparing the Trustees' report or the exemption from the requirements to prepare a strategic report.

LP

Nicholas Buxton MA ACA, Senior Statutory Auditor for and on behalf of BDO LLP, Statutory Auditor Norwich United Kingdom Date: 2,_-_2)

BDO LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

BDO LLP is a limited liability partnership registered in England and Wales (with registered number 0C305127).

15

EATING DISORDERS ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2014

INCOMING RESOURCES

Incoming resources from generated funds:

Notes

Unrestricted funds

E

Restricted funds

E

Total funds 2014

E

Total funds 2013

E

Voluntary income: 2 565,241 2,028,221 2,593,462 409,525 Activities for generating funds: 3 2,960 2,960 6,684 Bank Interest 984 984 1,566

Incoming resources from charitable activities: 4 378,004 681,454 1,059,458 849,667

Total incoming resources 947,189 2,709,675 3,656,864 1,267,442

RESOURCES EXPENDED

Costs of generating funds: Costs of generating voluntary income 195,965 195,965 202,251

Charitable activities 449,000 765,227 1,214,227 1,032,483

Governance costs 8,584 - 8,584 23,277

Total resources expended 6 653,549 765,227 1,418,776 1,258,011

Net incoming resources before other recognised gains 293,640 1,944,448 2,238,088 9,431

Other recognised gains Realised (losses)/gains on disposal of investments (711) (127) (838) 1,340

Net movement in funds 292,929 1,944,321 2,237,250 10,771

Total funds brought forward 80,956 311,950 392,906 382,135

Total funds carried forward 17 373,885 2,256,271 2,630,166 392,906

The statement of financial activities includes all gains and losses recognised in the year.

16

EATING DISORDERS ASSOCIATION BALANCE SHEET

AS AT 31 MARCH 2014 Company Number: 2368495

FIXED ASSETS

Notes

2014

E E

2013

E

Tangible assets 11 31,181 26,162

CURRENT ASSETS Stock 13 4,289 6,581 Debtors 14 266,046 82,469 Cash at bank and in hand 2,566,671 404,703

2,837,006 493,753

CREDITORS Amounts falling due within one year 15 (223,019) (125,589)

NET CURRENT ASSETS 2,613,987 368,164

TOTAL ASSETS LESS CURRENT 2,645,168 394,326 LIABILITIES

CREDITORS Amounts falling due after one year 16 (15,012) (1,420)

NET ASSETS 2,630,156 392,906

REPRESENTED BY:

Restricted funds 17 2,256,271 311,950

Unrestricted funds General 373,885 80,956

Total funds 2,630,156 392,906

The financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

The financial statements were approved and authorised for issue by the board and signed on its behalf on (IP.. • 19.

Chris Outram — amen of Board of Trustees

... .t . Valerie Jolliffe — Treasurer

17

EATING DISORDERS ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2014

1. Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.

(a) Basis of accounting The financial statements have been prepared under the historical cost convention and in accordance with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Act 2011, the Statement of Recommended Practice (SORP), "Accounting and Reporting by Charities" issued in March 2005 and the Financial Reporting Standard for Smaller Entities (effective April 2008).

(b) Fund accounting • Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the

general objectives of the charity.

• Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

• Further explanations of the nature and purpose of each fund are included in the notes to the financial statements.

(c) Incoming resources All incoming resources are included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.

• Voluntary income is received by way of grants, legacies, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Legacies are included in the Statement of Financial Activities when the charity becomes aware of its entitlement to the gift and the amount involved can be quantified.

• The value of services provided by volunteers has not been included in these accounts.

• Investment income is included when receivable.

• Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

(d) Resources expended Resources expended are included in the Statement of Financial Activities on an accruals basis, exclusive of any VAT which cannot be recovered and is reported as part of the expenditure to which it relates. Irrecoverable VAT is shown separately.

• Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.

• Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

18

EATING DISORDERS ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (continued)


1. Accounting policies (continued)

(d) Resources expended (continued) • Governance costs include those costs associated with meeting the constitutional and statutory

requirements of the charity and also include the audit fees and costs linked to the strategic management of the charity.

• All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, as set out in Note 6.

(e) Pension costs The charity contributes to a pension scheme (the Growth Plan) operated by The Pensions Trust. Pension costs charged in the Statement of Financial Activities represent contributions payable by the charity in the year. The pension is being treated as a defined contribution scheme rather than a defined benefit scheme as the scheme is part of a multi-employer scheme and the assets and liabilities of Beat are not easily identifiable. Full details are given in note 20.

The charity also contributes to a defined contribution pension scheme in respect of one employee. The assets of the scheme are held separately from those of the charity in an independently administered fund.

(0 Operating leases Rentals payable under operating leases are charged to the Statement of Financial Activities as incurred over the term of the lease.

(0) Tangible fixed assets Fixed assets are stated at cost less accumulated depreciation. The costs of minor additions costing below £1,000 are not capitalised.

Tangible fixed assets are depreciated on a straight-line basis over their estimated useful lives as follows:

Leasehold improvements over the period of the lease

Computers, including software and website

33.3% per annum on cost Office furniture and equipment

20% per annum on cost

(h) Investments Investments held as fixed assets are revalued at mid-market value at the balance sheet date and the gain or loss taken to the Statement of Financial Activities. Any disposals in the year are at opening market value or at market value at the date of acquisition with any gain or loss again being taken to the Statement of Financial Activities.

(I) Stock Stock is included at the lower of cost or net realisable value.

(i) Finance leases and hire purchase Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

19



2. Voluntary income

Unrestricted E

Restricted E

2014 E

2013 E

Donations 381,113 28,221 409,334 365,943 Legacies 146,268 2,000,000 2,146,268 3,000 Gift aid 35,715 - 35,715 38,957 Membership 2,145 - 2,145 1,625

565,241 2,028,221 2,593,462 409,525

3. Activities for generating funds

Unrestricted Restricted 2014 2013 E E E E

Affinity income 199 - 199 477 Merchandise sales - Internal 2,656 - 2,656 6,026 Badge sales 105 - 105 181

2,960 2,960 6,684

4. Incoming resources from charitable activities

Unrestricted E

Restricted E

2014 E

2013 E

Grants (note 5) 57,963 681,454 739,417 636,469 Income from training and conferences 157,066 157,066 52,660 Publications 48,723 48,723 51,165 Professional membership 3,944 3,944 3,588 Contracting income 110,307 110,308 105,785

378,004 681,454 1,059,458 849,667

20



5. Grants

Unrestricted E

Restricted E

2014 E

2013 E

Grants (less than £5,000) 7,963 7,000 14,963 1,250 Amy Winehouse Foundation 22,500 22,500 ASOS - 14,500 AVON Support Groups 10,000 10,000 BBC Children In Need Appeal 25,015 25,015 24,532 Big Lottery Fund - Mental Health Matters Programme Wales 130,256 130,256 162,346 Big Lottery Fund - Research Programme 109,243 109,243 108,050 Butterfly Bursary NHS Lothian - 3,500 City Bridge Trust 36,500 36,500 38,000 Comic Relief 27,071 27,071 18,482 Dove 168,544 168,544 220,000 Freeman Trust 5,000 5,000 Garfield Weston 40,000 40,000 Health & Social Care Voluntary Fund 83,430 83,430 40,809 Limbourne Trust 9,000 9,000 Lincolnshire Partnership NHS Foundation 7,500 7,500

Trust Norwich Youth Advisory Board 8,733 8,733 The Jordan Foundation 5,000 - 5,000 5,000 Young Start Scotland 36,662 36,662

57,963 681,454 739,417 636,469

21

Direct E e E e E E e E E E

Staff costs 54,430 100,025 124,630 99,152 66,351 12,161 73,390 70,648 140,116 2,489 Office costs 3,212 18,174 5,019 6,142 1,987 3,285 5,986 716 Operational costs 2,427 4,696 6,786 12,031 1,743 116 604 1,860 4,687 - Event costs 5,223 - 177,124 41,396 492 204 1,996 1,533 9,892 VAT 1,845 1,631 12,549 232 22 9,945 1,433 3,360 -

Total Direct costs 67,137 124,526 326,108 158,721 70,805 12,503 89,220 81,460 158,771 2,489

Indirect support costs (allocated by headcount) Staff costs 15,003 17,856 35,085 18,767 19,784 4,490 7,189 17,760 25,793 - Office costs 8,965 10,670 20,965 11,215 11,821 2,674 4,296 10,613 15,413 6,095 Operational costs 1,420 1,690 3,321 1,776 1,873 425 681 1,681 2,441 - Depreciation 1,512 1,800 3,536 1,892 1,994 453 725 1,790 2,600 - VAT 2,873 3,420 6,719 3,594 3,789 860 1,377 3,401 4,940 -

Total Indirect costs 29,773 35,436 69,626 37,244 39,261 8,902 14,267 35,245 51,187 6,095

TOTAL RESOURCES EXPENDED 96,910 '159,962 395,735 195,965 110,065 21,405 103,487 116,705 209,958 8,584

. 1 :Is I iii I a z a ie ■ :Re 0 ei i 12 a i eia

743,392 762,012 44,521 19,299 34,950 29,843

237,860 122,235 31,017 -

1,091,740 933,389

161,727 148,901 102,726 85,201 15,308 18,376 16,302 16,968 30,973 55,176

327,036 324,622

1,418,776 1,268,011


FOR THE YEAR ENDED 31 MARCH 2014 6. Total resources expended

Pro

ject

Wor

k

Co gr)

c To o 48 ts,

ry E c gn

cr) o 73 ( 0

ces fi La as

2 as . c as 0 ti a) a '5 C ..° e. ra a) 0„ a) a .- T

a) 2014 2013 a' ao 5 7) 4:1- c _ re a Total Total ca ca- f..)

2 E > c 7.1 - c a) = c Eco o c i Z CO ce = co Li. = 00. O 0 w

C.) >-

Go

22



7. Staff costs and Trustees' remuneration

2014 2013

Wages and salaries 691,079 661,234 Social security costs 61,454 61,620 Pension costs 22,939 17,238

775,472 740,092

No employee earned in excess of £60,000 per annum.

The value of services provided by Beat's volunteers has not been incorporated into these financial statements. However Beat recognises that it could not have achieved everything set out in the Trustees report had it not been for a dedicated team of 1,473 volunteers to help us fundraise, speak to the media and deliver services such as; the Helplines, Self Help Networks, Conferences, Auditing of Support Services, Resource Development and also Ambassadors to promote awareness. Beat has valued this time to be worth approximately £389K. This is a 31% reduction compared to 2012-13. The main reasons for this have been due to changes within our services and projects which have impacted on the total number of volunteers and the contribution they make to Beat. Part of Beat's strategy is to build on the number of Beat volunteers to strengthen the network of support groups through establishing partnerships, and increasing our footprint across the UK.

Trustees are reimbursed for reasonable travel expenses which for the year amounted to £522 (2013: £817) for 3 Trustees (2013: 2). No remuneration was paid to any Trustee during the year.

Donations from 5 (2013: 8) of the Trustees during the year totalled £2,295 (2013: £32,650).

8. Staff numbers The average number of full-time equivalent employees during the year was made up as follows:

2014 2013

Charitable activities 27 29 Fundraising 2 1

29 30

9. Net incoming resources

2014 2013 This is stated after charging: E

Operating leases 62,802 65,206 Depreciation (note 11) 7,450 9,316 Depreciation — assets held under finance lease 8,851 7,435 Auditor's remuneration — external audit 6,000 6,000

23



10. Taxation The company is a charity within the meaning of Para 1 Schedule 6 Finance Act 2010. Accordingly the company is potentially exempt from taxation in respect of income or capital gains within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. No tax charge arose in the period. Irrecoverable VAT amounted to £61,989 (2013: £55,176).

11. Tangible Fixed Assets

Cost

Improvements to leasehold

property E

Computer equipment

E

Office furniture & equipment

E Total

E

At 1 April 2013 18,595 77,913 18,302 114,810 Additions 21,321 21,321 Disposals (3,464) (3,464)

At 31 March 2014 18,595 95,770 18,302 132,667

Depreciation At 1 April 2013 12,662 60,159 15,827 88,648 Provided for the year 1,860 13,506 936 16,302 Eliminated on disposal (3,464) (3,464)

At 31 March 2014 14,522 70,201 16,763 101,486

Net book value At 31 March 2014 4,073 25,569 1,539 31,181

At 31 March 2013 5,933 17,754 2,475 26,162

Included in within computer equipment are assets held under finance lease with a net book value of £21,274 (2013: £8,949). Depreciation charged on assets held under finance lease amounts to £8,851 (2013: £7,435).

12. Investment

At 1 April 2013

2014 E

Additions 17,936 Disposals (17,098) Loss/Gain on Sale of Shares (838)

Market value at 31 March 2014

24



13. Stock 2014 2013

E

Books for resale Merchandise

4,160 4,758

129 1,823

4,289 6,581

14. Debtors

2014 2013 E

Trade debtors 53,879 10,860 Prepayments 44,402 40,450 Accrued income 167,765 31,159

266,046 82,469

15. Creditors: Amounts falling due within one year

2014 2013 E

Trade creditors 33,971 25,957 Other taxes and social security costs 30,749 6,346 Accruals 79,941 21,654 Deferred income 38,506 36,994 Loan 33,581 21,948 Finance lease 6,271 7,022 Other payables 5,668

223,019 125,589

The net obligations under finance leases are secured on the assets concerned.

16. Creditors: Amounts falling due after one year

2014 2013 E

Finance lease 15,012 1,420

The net obligations under finance leases are secured on the assets concerned.

25



17. Funds

Restricted funds

Balance 1 April

2013

Incoming Resources

Outgoing resources

Recognised gains and

losses

Balance 31 March

2014

Amy Winehouse Foundation 22,500 10,467 12,033 ASOS 13,090 13,090 Austin & Hope Pilkington Trust 3,000 473 2,527 AVON Support Groups 10,000 65 9,935 BBC Children in Need Appeal 121 25,015 25,136 Beat Research Fund 18,206 7,600 6,305 19,501 Big Lottery Fund - Mental Health Matters 56,588 130,256 173,691 13,153 Programme Wales Big Lottery Fund - Research Programme 44,764 109,243 96,473 57,534 Butterfly Bursary NHS Lothian 3,500 3,500 Charlotte Helix Fund 9,175 448 8,727 City Bridge Trust 4,459 36,500 34,899 6,060 Clive Barter Bursary 12,000 1,054 10,946 Comic Relief 4,618 27,071 31,689 Dove 130,680 168,544 116,962 - 182,262 Frank Neale 11,446 11,319 (127) Health & Social Care Voluntary Fund 18,623 83,430 92,611 9,442 Anon Individual 4,932 4,932 Limbourne Trust 9,000 9,000 Lincs Partnership NHS Foundation Trust 7,500 3,472 4,028 Norwich Youth Advisory Board 8,733 57 8,676 Norfolk Community Foundation 4,000 45 3,955 Restricted Legacy 2,000,000 105,264 1,894,736 The Tudor Trust 369 50 319 Young Start Scotland 36,662 24,225 12,437

311,950 2,709,675 765,227 (127) 2,256,271

Unrestricted funds

General 80,956 947,189 653,549 (711) 373,885

392,906 3,656,864 1,418,776 (838) 2,630,156

26



17. Funds (continued)

Income in year (E)

22,500

3,000

10,000

26,015

7,600

130,256

109,243

9,175

36,500

27,071

168,544

11,416

83,430

9,000

7,500

8,733

4,000

The Amy Winehouse Foundation

The Austin & Hope Pilkington Trust

Avon

BBC Children in Need Appeal

Beat Research Fund

Big Lottery Fund

Big Lottery Fund

Charlotte Helix Fund

City Bridge Trust

Comic Relief

Dove

Frank Neale

Health and Social Care Volunteering Fund

Limbourne Trust

Lincolnshire Partnership NHS Foundation Trust

Norwich Youth Advisory Board

Norfolk Community Foundation

Funding to design and build the new Beat website

Funding to support Beat's Young Ambassador programme

To train volunteers to facilitate Beat Support Groups

Funding towards the cost of the staffing and associated costs of running the Youthline telephone helpline and online service

Supporting research studies and trails that will allow us to campaign for evidence based services and treatments

Mental Health Matters Programme Wales - funding for Beat Cymru, working together to beat eating disorders in Wales

Research Programme - funding to explore psychological therapies for anorexia nervosa in partnership with CNWL NHS Foundation Trust

Charlotte's Helix is a fund seeking to support the AN25K genetics initiative research

Funding to provide support to eating disorder sufferers in Greater London while going through a transition in their lives

Funding towards the cost of the staffing and associated costs of running the Youthline telephone helpline and online service

Grant to provide training in schools

Funding towards the running the Helpline

Funding to provide support groups to people with emotional overeating in the East of England and East and West Midlands Funding to support Beat's Essential Support Services

Funding to set up and support Beat Self Help and Support Groups in Lincolnshire

Funding to support Beat's Young Ambassador programme in Norwich

Funding to support Beat's Young Ambassador programme in Norfolk

27



17. Funds (continued)

Income in year (E)

Restricted Legacy

Legacy restricted to helpline, Beat Support Groups, 2,000,000 Business Development & growing the organisation

Young Start Scotland

Funding to support Beat's Young Ambassador 36,662 programme in the Lothian area of Scotland

18. Analysis of net assets between funds

Tangible fixed assets

General Fund

£

31,181

Restricted funds

£ Total

£

31,181 Net current assets 357,716 2,256,271 2,613,987 Creditors amounts due in more than 1 year (15,012) - (15,012)

373,885 2,256,271 2,630,156

19. Operating lease commitments

The amounts payable in the next year are shown below, analysed according to the expiry date of the leases.

2014 £

2013 E

In respect of equipment Within one year 2,657 - Between one and five years 1,747 7,182

4,404 7,182

In respect of property Between one and five years 58,398 58,024

28



20. Pensions (a)

The Growth Plan Beat participates in The Pensions Trust's Growth Plan (the Plan). The Plan is funded and is not contracted-out of the State scheme. The Plan is a multi-employer pension plan.

Contributions paid into the Plan up to and including September 2001 were converted to defined amounts of pension payable from Normal Retirement Date. From October 2001 contributions were invested in personal funds which have a capital guarantee and which are converted to pension on retirement, either within the Plan or by the purchase of an annuity.

The rules of the Plan allow for the declaration of bonuses and/or investment credits if this is within the financial capacity of the Plan assessed on a prudent basis. Bonuses/investment credits are not guaranteed and are declared at the discretion of the Plan's Trustee.

The Trustee commissions an actuarial valuation of the Plan every three years. The purpose of the actuarial valuation is to determine the funding position of the Plan by comparing the assets with the past service liabilities as at the valuation date. Asset values are calculated by reference to market levels. Accrued past service liabilities are valued by discounting expected future benefit payments using a discount rate calculated by reference to the expected future investment returns.

The rules of the Plan give the Trustee the power to require employers to pay additional contributions in order to ensure that the statutory funding objective under the Pensions Act 2004 is met. The statutory funding objective is that a pension scheme should have sufficient assets to meet its past service liabilities, known as Technical Provisions.

If the actuarial valuation reveals a deficit, the Trustee will agree a recovery plan to eliminate the deficit over a specified period of time either by way of additional contributions from employers, investment returns or a combination of these.

The rules of the Plan state that the proportion of obligatory contributions to be borne by the member and the member's employer shall be determined by agreement between them. Such agreement shall require the employer to pay part of such contributions and may provide that the employer shall pay the whole of them.

Beat paid contributions at the rate of 5% or 10% (depending on date of joining scheme) during the accounting period. Members paid contributions at the rate of 5% during the accounting period.

As at the balance sheet date there were 9 active members of the Plan employed by Beat. Beat continues to offer membership of the Plan to its employees.

It is not possible in the normal course of events to identify on a reasonable and consistent basis the share of underlying assets and liabilities belonging to individual participating employers. The Plan is a multi-employer scheme, where the assets are co-mingled for investment purposes, and benefits are paid out of the Plan's total assets. Accordingly, due to the nature of the Plan, the accounting charge for the period under FRS17 represents the employer contribution payable.

The valuation results at 30 September 2011 were completed in 2012 and have been formalised. The valuation of the Plan was performed by a professionally qualified Actuary using the Projected Unit Method. The market value of the Plan's assets at the valuation date was £.780M and the Plan's Technical Provisions (i.e. past service liabilities) were £928M. The valuation therefore, revealed a shortfall of assets compared with the value of liabilities of £148M, equivalent to a funding level of 84%.

29



20. Pensions (continued)

The financial assumptions underlying the valuation as at 30 September 2011 were as follows:

Rate of return pre retirement 4.9 Rate of return post retirement: Active/Deferred 4.2 Pensioners 4.2 Bonuses on accrued benefits 0.0 Inflation: Retail Prices Index (RPI) 2.9 Inflation: Consumer Prices Index (CPI) 2.4

In determining the investment return assumptions the Trustee considered advice from the Scheme Actuary relating to the probability of achieving particular levels of investment return. The Trustee has incorporated an element of prudence into the pre and post retirement investment return assumptions; such that there is a 60% expectation that the return will be in excess of that assumed and a 40% chance that the return will be lower than that assumed over the next 10 years.

The Scheme Actuary has prepared a funding position update as at 30 September 2013. The market value of the Plan's assets at that date was £772M and the Plan's Technical Provisions (i.e. past service liabilities) was £927M. The update, therefore, revealed a shortfall of assets compared with the value of liabilities of £155M, equivalent to a funding level of 83%.

If an actuarial valuation reveals a shortfall of assets compared to liabilities, the Trustee must prepare a recovery plan setting out the steps to be taken to make up the shortfall.

The Pensions Regulator has the power under Part 3 of the Pensions Act 2004 to issue scheme funding directions where it believes that the actuarial valuation assumptions and/or recovery plan are inappropriate. For example, the Regulator could require that the Trustee strengthens the actuarial assumptions (which would increase the Plan liabilities and hence impact on the recovery plan) or impose a schedule of contributions on the Plan (which would effectively amend the terms of the recovery plan). A copy of the recovery plan in respect of the September 2011 valuation was forwarded to The Pensions Regulator on 2 October 2012, as is required by legislation.

Following a change in legislation in September 2005 there is a potential debt on the employer that could be levied by the Trustee of the Plan and The Pensions Act 2011 has more recently altered the definition of Series 3 of the Growth Plan so that a liability arises to employers from membership of any Series except Series 4.The debt is due in the event of the employer ceasing to participate in the Plan or the Plan winding up.

The debt for the Plan as a whole is calculated by comparing the liabilities for the Plan (calculated on a buy-out basis i.e. the cost of securing benefits by purchasing annuity policies from an insurer, plus an allowance for expenses) with the assets of the Plan. If the liabilities exceed assets there is a buy-out debt.

The leaving employer's share of the buy-out debt is the proportion of the Plan's liability attributable to employment with the leaving employer compared to the total amount of the Plan's liabilities (relating to employment with all the currently participating employers). The leaving employer's debt therefore includes a share of any 'orphan' liabilities in respect of previously participating employers. The amount of the debt therefore depends on many factors including total Plan liabilities, Plan investment performance, the liabilities in respect of current and former employees of the employer, financial conditions at the time of the cessation event and the insurance buy-out market. Therefore, the amounts of debt can be volatile over time.

30



20. Pensions (continued) When an employer withdraws from a multi-employer defined benefit pension scheme which is in deficit, the employer is required by law to pay its share of the deficit, calculated on a statutory basis (known as the buy-out basis). Due to a change in the definition of money purchase contained in the Pensions Act 2011 the calculation basis that applies to the Growth Plan will be amended to include Series 3 liabilities in the calculation of an employer's debt on withdrawal.

The Growth Plan is a "last man standing" multi-employer scheme. This means that if a withdrawing employer is unable to pay its debt on withdrawal the liability is shared amongst the remaining employers. The participating employers are therefore, jointly and severally liable for the deficit in the Growth Plan. As at 30 September 2013 the total deficit calculated on the buy-out basis was £219.9M.

Beat has been notified by The Pensions Trust of the estimated employer debt on withdrawal from the Plan based on the financial position of the Plan as at 30 September 2013. As of this date the estimated employer debt for Beat was £59,174.

(b) Defined contribution scheme The charity also contributes to a defined contribution Pension Scheme. Contributions made by the charity during the year amounted to £5,708 (2013: £5,708). There were no unpaid premiums at the year end.

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EATING DISORDERS ASSOCIATION INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2014

INCOME

2014 2013

Professional Membership 3,944 3,588 Help Finder 23,101 19,321 Training 202,139 254,243 Conference Fees 123,471 18,417 Advertising 15,000 23,853 EEDR Subscriptions 2,859 2,093 EEDR Royalties 4,584 3,356 Contracting 110,308 105,785 Merchandise Sales 2,656 6,206

Information Services Sale of books 2,723 1,214 Safe of Beat literature 266 650

2,989 1,864 Fundraising

Donations, and grants under £5,000 424,297 370,695 Gift aid 35,715 38,957 Legacies 2,146,268 3,000 AVON Support Groups 10,000 Amy Winehouse Foundation 22,500 BBC Children in Need Appeal 25,015 24,532 Beat membership 2,145 1,625 Big Lottery Fund - Mental Health Matters Programme Wales 130,256 162,346 Big Lottery Fund - Research Programme 109,243 108,050 Comic Relief 27,071 18,482 City Bridge 36,500 38,000 HSCVF Emotional Overeaters Project 83,430 40,809 ASOS 14,500 Limbourne Trust 9,000 Lincolnshire Partnership 7,500 Norwich Youth Advisory Board 8,733 Garfield Weston 40,000 The Jordan Foundation 5,000 5,000 Freeman Trust 5,000 Young Start Scotland 36,662 Affinity income 199 478

3,164,534 826,474

Other income 295 676 Interest 984 1,566

TOTAL INCOME 3,656,864 1,267,442

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EATING DISORDERS ASSOCIATION INCOME AND EXPENDITURE ACCOUNT (continued)


2014

E

2013

E TOTAL INCOME BROUGHT FORWARD 3,656,864 1,267,442

EXPENDITURE

Young People's Participation 116,705 94,744 Helplines 110,065 153,280 Wales 209,958 194,993 SHN (Regional Support) 21,405 44,997 Fundraising 195,965 202,251 Media & Awareness 159,962 143,884 Governance 8,584 23,277 Project Work 96,910 20,220 Business Development 395,735 294,846 Research 103,487 85,519

TOTAL EXPENDITURE 1,418,776 1,258,011

OTHER RECOGNISED GAINS Realised loss/gain on disposal of investments (838) 1,340

SURPLUS/(DEFICIT) FOR THE YEAR 2,237,250 10,771

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beating · beating eating disorders association report and financial statements for the year ended...

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