TC09095 - [2024] UKFTT 00181 (TC)

Ingredients and Processing [186] to [191]

“186.

There are three types of Nakd Bars: Fruit and Nut bars, Oaties and Crunchies:

(1)

the Fruit and Nut bars in issue are: Bakewell Tart; Berry Delight; Blueberry Muffin; Cashew Cookie; Cocoa Delight; Cocoa Orange; Gingerbread; Lemon Drizzle; Peanut Delight, and Rhubarb and Custard;

(2)

the Oaties in issue are: Apple Pie; Banana Bread; Berry Bliss; Berry Cheeky; Cocoa Loco and Cocoa Twist; and

(3)

the Crunchies in issue are: Banana Crunch and Strawberry Crunch.

187.

The main ingredient in all Nakd Bars is dates, at between 37% and 58%. All Fruit & Nut bars contain significant percentages of nuts and/or dried fruit, with the type of nut and/or fruit varying depending on the bar. For example, Blueberry Muffin contains cashews (15%); raisins (15%); almonds (10%) and blueberries (2%). All contain ‘natural flavourings’, and some also have additional flavouring, such as cocoa, ginger or lemon.

188.

In the Oaties, the second main ingredient after dates is oats, at between 20% and 25%. All Oaties contain raisins (ranging from 13% to 21%), plus one or more types of nuts (ranging from 8% to 13%). Two Oaties contain apple juice concentrate at 8% and 9%; another two contain ‘apple and carob extract’ also at 8%, and the remaining two contain fruit extract (4% and 5%). The Banana bar is 25% banana, and the other Oaties contain small quantities of various different additional ingredients, plus in each case ‘natural flavourings’.

189.

Of the two Crunch bars, Banana Crunch contains soya protein crunchies (18%); cashews (15%); raisins (15%); dried banana (6%); apple juice concentrate (2%) and banana flavouring. Strawberry Crunch is similar but with strawberry replacing the banana.

190.

The sugar content by weight of the Nakd Bars ranges from 33% for Ginger Bread through to 52% for Blueberry Muffin, Berry Delight and Rhubarb and Custard. The sugar content of all Nakd Bars is thus between one-third and half of their total weight. By way of comparison, KitKats are 51% sugar; Maltesers are 51.7% sugar and Mars bars are 59.9% sugar, while Green & Black’s organic dark chocolate contains 28.5% sugar. In some Nakd Bars the sugar content is thus similar to that of other well-known confectionery brands, and even the Bars with the lowest percentage contain more sugar than Green & Black’s.

191.

The above ingredients are not baked but mixed or (as the packaging tells us) ‘swooshed’ together, and then cut into rectangular bar shapes.”