ANNUAL REPORT 2024-2025
th AGM 10 DECEMBER 2025
Introduction
This year has been one of progress and exciting changes behind the scenes. We have been lucky to remain in a stable financial position whereby we have comfortably had funds available to cover our expenses and training costs as well as improving our groups.
How we achieve our aims
The provision of information about breastfeeding.
Campaigning to improve services, facilities and support for breastfeeding families in the county of Gloucestershire.
The promotion of services including groups and course support services in preparation for breastfeeding and to support breastfeeding.
The provision of support services for parents who wish to breastfeed by training local peers who have breastfed to enable them to support breastfeeding families.
The provision of training and information for peer supporters by Qualified Breastfeeding Counsellors.
The education of those who will become parents and those who are supporting parents.
The fostering and undertaking research into any aspects of the objects of the Charity and the dissemination of the results of any such research. The promotion of good working relationships with others to achieve greater understanding of the benefits of breastfeeding.
Accounts
Please see the balance sheet attached. In summary:
Income: £46,309.08 Expenses: £19,725.14 > Gross Profit: £26,583.94 Administrative costs: £2,124.31 NET PROFIT: 24,459.63
Financial Position
We are delighted to report that GBSN found itself in a stable financial position at the end of the accounting year. This is due in no small part to the tireless work of Lisa Cam and Sarah Houghton, who continued to apply successfully for grants, including funding from the National Lottery. We cannot rest on our laurels, and fundraising remains a vital source of income.
Objects of the Charity
To advance and promote the physical and psychological health of parents and children through education of the techniques of and the provision of training regarding breastfeeding in the county of Gloucestershire, including but not limited to raising the awareness of the health benefits of breastfeeding
BBC “All in The Mind”
This year, GBSN was nominated and placed in the final group for the BBC Radio 4 “All in The Mind” awards.
We provide so much more than just breastfeeding support. The impact of our work on postnatal mental health is huge. We cannot underestimate how much of a difference we make to the lives of the families who walk through our doors.
We were absolutely honoured to be recognised in this way, and to be a voice for the value of breastfeeding support.
Group Highlights
Our main highlight as ever, has been to see families come through the doors of GBSN groups, needing our support, and our helping them to achieve their breastfeeding goals.
Some will leave us after a few visits, but many will stay, and from their time with us, they will forge friendships and even choose to volunteer with us as Peer Supporters or Hostesses.
We are forever grateful to all our volunteers; you make us who we are.
Gloucestershire Breastfeeding Supporters’ Network is a charitable company, limited by guarantee Registered in England. Company No. 6239404 Registered as a Charity in England and Wales No. 1121337 www.gbsn.org.uk
ANNUAL REPORT 2024-2025
th
AGM 10 DECEMBER 2025
Future Plans
Statistics
Restart our online Antenatal Preparation for Breastfeeding Workshops
- Develop our relationship with the NHS trust by providing in person workshops , as a pilot through Stroud Maternity Unit
Continue to work with Health Visiting Teams and the Gloucestershire Infant Feeding Support Partnership
Present Information for Breastfeeding Parents at Work , with sessions delivered in the workplace
Number of attendees at groups: 2,344
Number of video calls to date: 3,733
Number of video calls this year: 251*
Number of new Peer Supporters trained: 14
*That’s one for almost EVERY weekday in the year!
Changes Ahead
Two Trustees are to retire: Kirstie Clarke and Nicky Wilson
Two Trustees are to be appointed: Elena Mills and Alice Rawstorne
The Charity is to be registered as a Charitable Incorporated Organisation, simultaneously with the appointment of the above named Trustees
Danni Smith is to become the new Chair of the Charity.
Angharad Tebbutt is to become the new Safeguarding Lead
Gloucestershire Breastfeeding Supporters’ Network is a charitable company, limited by guarantee Registered in England. Company No. 6239404 Registered as a Charity in England and Wales No. 1121337 www.gbsn.org.uk
Company registration number: 06239404 Charity registration number: 1121337
GLOUCESTERSHIRE BREASTFEEDING SUPPORTERS' NETWORK TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
Rebecca Benneyworth & Co Chartered Accountant
Gloucestershire Breastfeeding Supporters' Network Contents
| Page | |
|---|---|
| Trustees' Report | 1—3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities (including Income and Expenditure Account) | 5 |
| Comparative Statement of Financial Activities (including Income and Expenditure Account) | 6 |
| Balance Sheet | 7—8 |
| Notes to the Financial Statements | 9—14 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities (including Income and Expenditure Account) | 15—16 |
Gloucestershire Breastfeeding Supporters' Network Company No. 06239404 Trustees' Report For The Year Ended 31 May 2025
The trustees present their report and the financial statements for the year ended 31 May 2025.
Objectives and Activities
Aims and Objectives
To advance and promote the physical and psychological health of parents and children through education of the techniques of and the provision of training regarding breastfeeding in the county of Gloucestershire, including but not limited to raising the awareness of the health benefits of breastfeeding
Public Benefit
The activities the charity carries on to achieve its aims includes:
The provision of information about breastfeeding.
-
Campaigning to improve services, facilities and support for breastfeeding families in the county of Gloucestershire.
-
The promotion of services including groups and course support services in preparation for breastfeeding and to support breastfeeding.
-
The provision of support services for parents who wish to breastfeed by training local peers who have breastfed to enable them to support breastfeeding families.
-
The provision of training and information for peer supporters by Qualified Breastfeeding Counsellors.
-
The education of those who will become parents and those who are supporting parents.
-
The fostering and undertaking research into any aspects of the objects of the Charity and the dissemination of the results of any such research.
-
The promotion of good working relationships with others to achieve greater understanding of the benefits of breastfeeding.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Reference and Administrative Details
Trustees
Nicola Bradley Kirstie Clarke Rebecca Hooper Kate Martin Nicola Wilson
Charity Number
1121337
Company Number
06239404
Page 1
Gloucestershire Breastfeeding Supporters' Network Trustees' Report (continued) For The Year Ended 31 May 2025
Independent Examiner
Rebecca Benneyworth Chartered Accountant Rebecca Benneyworth & Co Chartered Accountant Valley View The Ridge Bussage Stroud GL6 8HD
Page 2
Gloucestershire Breastfeeding Supporters' Network Trustees' Report (continued) For The Year Ended 31 May 2025
Small Company Rules
This report has 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.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Kirstie Clarke
Trustee 27 February 2026
Page 3
Gloucestershire Breastfeeding Supporters' Network Independent Examiner's Report to the Trustees of Gloucestershire Breastfeeding Supporters' Network For The Year Ended 31 May 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Rebecca Benneyworth Chartered Accountant 27 February 2026 Valley View The Ridge Bussage Stroud GL6 8HD
Page 4
Gloucestershire Breastfeeding Supporters' Network Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 May 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Other trading activities 4 Investments 5 EXPENDITURE ON: Raising funds 6 Charitable activities: 6 Promotion and support of breastfeeding NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 13 |
Unrestricted funds £ 44,314 1,722 273 |
Restricted funds £ 118 - - |
2025 Total funds £ 44,432 1,722 273 |
2024 Total funds £ 31,677 211 152 |
|---|---|---|---|---|
| 46,309 | 118 | 46,427 | 32,040 | |
| (2,910) (18,940) |
1 - |
(2,909) (18,940) |
(1,000) (18,613) |
|
| (21,850) | 1 | (21,849) | (19,613) | |
| 24,459 | 119 | 24,578 | 12,427 | |
| 24,459 24,420 |
119 4,143 |
24,578 28,563 |
12,427 16,136 |
|
| 48,879 | 4,262 | 53,141 | 28,563 |
The notes on pages 9 to 14 form part of these financial statements.
Page 5
Gloucestershire Breastfeeding Supporters' Network Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 May 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Other trading activities 4 Investments 5 EXPENDITURE ON: Raising funds 6 Charitable activities: 6 Promotion and support of breastfeeding NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 13 |
Unrestricted funds £ 31,677 211 152 |
Restricted funds £ - - - |
2024 Total funds £ 31,677 211 152 |
|---|---|---|---|
| 32,040 | - | 32,040 | |
| (1,000) (18,613) |
- - |
(1,000) (18,613) |
|
| (19,613) | - | (19,613) | |
| 12,427 | - | 12,427 | |
| 12,427 11,993 |
- 4,143 |
12,427 16,136 |
|
| 24,420 | 4,143 | 28,563 |
The notes on pages 9 to 14 form part of these financial statements.
Page 6
Gloucestershire Breastfeeding Supporters' Network Balance Sheet As At 31 May 2025
| Notes FIXED ASSETS Tangible Assets 9 CURRENT ASSETS Stocks 10 Debtors 11 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 12 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Restricted Funds Unrestricted Funds TOTAL FUNDS 13 |
Unrestricted funds £ 866 |
Restricted funds £ - |
2025 Total funds £ 866 |
2024 Total funds £ 866 |
|---|---|---|---|---|
| 866 2,638 131 46,650 |
- - - 4,262 |
866 2,638 131 50,912 |
866 2,638 131 26,679 |
|
| 49,419 (1,406) |
4,262 - |
53,681 (1,406) |
29,448 (1,751) |
|
| 48,013 | 4,262 | 52,275 | 27,697 | |
| 48,879 | 4,262 | 53,141 | 28,563 | |
| 48,879 | 4,262 | 53,141 | 28,563 | |
| 4,262 48,879 |
4,143 24,420 |
|||
| 53,141 | 28,563 |
Page 7
Gloucestershire Breastfeeding Supporters' Network Balance Sheet (continued) As At 31 May 2025
For the year ending 31 May 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of trustees on 27 February 2026 and were signed on its behalf by:
Kirstie Clarke
Trustee
The notes on pages 9 to 14 form part of these financial statements.
Page 8
Gloucestershire Breastfeeding Supporters' Network Notes to the Financial Statements For The Year Ended 31 May 2025
1. General Information
Gloucestershire Breastfeeding Supporters' Network is a company limited by guarantee, incorporated in England & Wales, registered number 06239404 and registered charity number 1121337. The registered office is .
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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
Income is recognised when the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.Interest income is recognised when receivable.
2.3. Resources Expended
Costs of activities in furtherance of the charity's objects comprise those costs incurred by the charity as a result of delivery of its services. Governance costs comprise the costs incurred by the charity in meeting its constiutional and statutory requirements. Costs of generating funds compriose the costs associated with generating voluntary income.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 10 years Computer Equipment 5 years straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.
2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
Page 9
Gloucestershire Breastfeeding Supporters' Network Notes to the Financial Statements (continued) For The Year Ended 31 May 2025
3. Income from Donations and Legacies
| . Income from Donations and Legacies |
|||
|---|---|---|---|
| Donations and gifts Grants Donations and gifts Grants . Income from Other Trading Activities Income from other trading activities Fundraising events . Investment Income Bank interest receivable |
Unrestricted funds £ 10,264 34,050 |
Restricted funds £ 118 - |
2025 Total funds £ 10,382 34,050 |
| 44,314 | 118 | 44,432 | |
| Unrestricted funds £ 14,377 17,300 |
Restricted funds £ - - |
2024 Total funds £ 14,377 17,300 |
|
| 31,677 | - | 31,677 | |
| 2025 Unrestricted funds £ - 1,722 |
2024 Unrestricted funds £ 211 - |
||
| 1,722 | 211 | ||
| 2025 Unrestricted funds £ 273 |
2024 Unrestricted funds £ 152 |
4. Income from Other Trading Activities
5. Investment Income
Page 10
Gloucestershire Breastfeeding Supporters' Network Notes to the Financial Statements (continued) For The Year Ended 31 May 2025
6. Analysis of Expenditure
| Raising funds Promotion and support of breastfeeding Raising funds Promotion and support of breastfeeding . Support Costs General administration Governance costs General administration |
Activities undertaken directly £ 2,128 17,671 |
Activities undertaken directly £ 2,128 17,671 |
Support costs (see note 7) £ 781 1,269 |
2025 Total £ 2,909 18,940 |
|
|---|---|---|---|---|---|
| 19,799 | 2,050 | 21,849 | |||
| Activities undertaken directly £ 1,000 16,568 |
Support costs (see note 7) £ - 2,045 |
2024 Total £ 1,000 18,613 |
|||
| 17,568 | 2,045 | 19,613 | |||
| Raising funds £ 781 - |
2025 Total £ 1,952 98 |
||||
| 781 | 1,269 | 2,050 | |||
7. Support Costs
8. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
Page 11
Gloucestershire Breastfeeding Supporters' Network Notes to the Financial Statements (continued) For The Year Ended 31 May 2025
9. Tangible Assets
| Cost As at 1 June 2024 As at 31 May 2025 Depreciation As at 1 June 2024 As at 31 May 2025 Net Book Value As at 31 May 2025 As at 1 June 2024 10. Stocks Stock 11. Debtors Due within one year Other debtors 12. Creditors: Amounts Falling Due Within One Year Trade creditors Bank loans and overdrafts Accruals and deferred income |
Fixtures & Fittings £ 150 |
Fixtures & Fittings £ 150 |
Computer Equipment £ 1,836 |
Total £ 1,986 |
|---|---|---|---|---|
| 150 | 1,836 | 1,986 | ||
| - | 1,120 | 1,120 | ||
| - | 1,120 | 1,120 | ||
| 150 | 716 | 866 | ||
| 150 | 716 | 866 | ||
| 2025 £ 2,638 2025 £ 131 2025 £ - 581 825 1,406 |
2024 £ 2,638 |
|||
| 2024 £ 131 |
||||
| 2024 £ 68 858 825 |
||||
| 1,751 |
Page 12
Gloucestershire Breastfeeding Supporters' Network Notes to the Financial Statements (continued) For The Year Ended 31 May 2025
13. Movement in Funds
| Unrestricted funds General: General unrestricted fund Restricted funds MOBS Restricted income fund Total restricted funds Total funds Unrestricted funds General: General unrestricted fund Restricted funds MOBS Restricted income fund Total restricted funds Total funds |
As at 1 June 2024 £ 24,420 435 3,708 |
Income £ 46,309 118 - |
Expenditure £ (21,850) 1 - |
As at 31 May 2025 £ 48,879 554 3,708 |
|---|---|---|---|---|
| 4,143 | 118 | 1 | 4,262 | |
| 28,563 | 46,427 | (21,849) | 53,141 | |
| As at 1 June 2023 £ 11,993 435 3,708 |
Income £ 32,040 - - |
Expenditure £ (19,613) - - |
As at 31 May 2024 £ 24,420 435 3,708 |
|
| 4,143 | - | - | 4,143 | |
| 16,136 | 32,040 | (19,613) | 28,563 |
14. Transactions with Trustees
Nicola Bradley received payment of £1,848.00 during the year for the provision of breastfeeding counselling services.
No trustee expenses have been incurred.
Page 13
Gloucestershire Breastfeeding Supporters' Network Notes to the Financial Statements (continued) For The Year Ended 31 May 2025
15. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure, except for those disclosed in the Transactions with Trustees note.
16. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 14
Gloucestershire Breastfeeding Supporters' Network Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 May 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Grants Other trading activities Income from other trading activities Fundraising events Investments Bank interest receivable EXPENDITURE ON: Raising funds Staging fundraising events Marketing and advertising costs Insurance Sundry expenses Charitable Activities: Promotion and support of breastfeeding BFC Hourly fee Room hire for weekly groups Sundry group expenses Sundry costs Training volunteers Computer software, consumables and maintenance Insurance Accountancy fees Bank charges Other office costs |
2025 Total funds £ 10,382 34,050 |
|---|---|
| 44,432 - 1,722 |
|
| 1,722 273 |
|
| 273 | |
| 46,427 (1,072) (1,056) (782) 1 |
Page 15
Gloucestershire Breastfeeding Supporters' Network Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 31 May 2025
| Sundry expenses Companies House fees DBS check costs NET INCOME |
(94) (34) (64) |
- - - |
|---|---|---|
| (18,940) | (18,613) | |
| (21,849) | (19,613) | |
| 24,578 | 12,427 |
Page 16
Company registration number: 06239404 Charity registration number: 1121337
GLOUCESTERSHIRE BREASTFEEDING SUPPORTERS' NETWORK TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
Rebecca Benneyworth & Co Chartered Accountant
Gloucestershire Breastfeeding Supporters' Network Contents
| Page | |
|---|---|
| Trustees' Report | 1—3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities (including Income and Expenditure Account) | 5 |
| Comparative Statement of Financial Activities (including Income and Expenditure Account) | 6 |
| Balance Sheet | 7—8 |
| Notes to the Financial Statements | 9—14 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities (including Income and Expenditure Account) | 15—16 |
Gloucestershire Breastfeeding Supporters' Network Company No. 06239404 Trustees' Report For The Year Ended 31 May 2025
The trustees present their report and the financial statements for the year ended 31 May 2025.
Objectives and Activities
Aims and Objectives
To advance and promote the physical and psychological health of parents and children through education of the techniques of and the provision of training regarding breastfeeding in the county of Gloucestershire, including but not limited to raising the awareness of the health benefits of breastfeeding
Public Benefit
The activities the charity carries on to achieve its aims includes:
The provision of information about breastfeeding.
-
Campaigning to improve services, facilities and support for breastfeeding families in the county of Gloucestershire.
-
The promotion of services including groups and course support services in preparation for breastfeeding and to support breastfeeding.
-
The provision of support services for parents who wish to breastfeed by training local peers who have breastfed to enable them to support breastfeeding families.
-
The provision of training and information for peer supporters by Qualified Breastfeeding Counsellors.
-
The education of those who will become parents and those who are supporting parents.
-
The fostering and undertaking research into any aspects of the objects of the Charity and the dissemination of the results of any such research.
-
The promotion of good working relationships with others to achieve greater understanding of the benefits of breastfeeding.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Reference and Administrative Details
Trustees
Nicola Bradley Kirstie Clarke Rebecca Hooper Kate Martin Nicola Wilson
Charity Number
1121337
Company Number
06239404
Page 1
Gloucestershire Breastfeeding Supporters' Network Trustees' Report (continued) For The Year Ended 31 May 2025
Independent Examiner
Rebecca Benneyworth Chartered Accountant Rebecca Benneyworth & Co Chartered Accountant Valley View The Ridge Bussage Stroud GL6 8HD
Page 2
Gloucestershire Breastfeeding Supporters' Network Trustees' Report (continued) For The Year Ended 31 May 2025
Small Company Rules
This report has 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.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Kirstie Clarke
Trustee 27 February 2026
Page 3
Gloucestershire Breastfeeding Supporters' Network Independent Examiner's Report to the Trustees of Gloucestershire Breastfeeding Supporters' Network For The Year Ended 31 May 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Rebecca Benneyworth Chartered Accountant 27 February 2026 Valley View The Ridge Bussage Stroud GL6 8HD
Page 4
Gloucestershire Breastfeeding Supporters' Network Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 May 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Other trading activities 4 Investments 5 EXPENDITURE ON: Raising funds 6 Charitable activities: 6 Promotion and support of breastfeeding NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 13 |
Unrestricted funds £ 44,314 1,722 273 |
Restricted funds £ 118 - - |
2025 Total funds £ 44,432 1,722 273 |
2024 Total funds £ 31,677 211 152 |
|---|---|---|---|---|
| 46,309 | 118 | 46,427 | 32,040 | |
| (2,910) (18,940) |
1 - |
(2,909) (18,940) |
(1,000) (18,613) |
|
| (21,850) | 1 | (21,849) | (19,613) | |
| 24,459 | 119 | 24,578 | 12,427 | |
| 24,459 24,420 |
119 4,143 |
24,578 28,563 |
12,427 16,136 |
|
| 48,879 | 4,262 | 53,141 | 28,563 |
The notes on pages 9 to 14 form part of these financial statements.
Page 5
Gloucestershire Breastfeeding Supporters' Network Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 May 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Other trading activities 4 Investments 5 EXPENDITURE ON: Raising funds 6 Charitable activities: 6 Promotion and support of breastfeeding NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 13 |
Unrestricted funds £ 31,677 211 152 |
Restricted funds £ - - - |
2024 Total funds £ 31,677 211 152 |
|---|---|---|---|
| 32,040 | - | 32,040 | |
| (1,000) (18,613) |
- - |
(1,000) (18,613) |
|
| (19,613) | - | (19,613) | |
| 12,427 | - | 12,427 | |
| 12,427 11,993 |
- 4,143 |
12,427 16,136 |
|
| 24,420 | 4,143 | 28,563 |
The notes on pages 9 to 14 form part of these financial statements.
Page 6
Gloucestershire Breastfeeding Supporters' Network Balance Sheet As At 31 May 2025
| Notes FIXED ASSETS Tangible Assets 9 CURRENT ASSETS Stocks 10 Debtors 11 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 12 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Restricted Funds Unrestricted Funds TOTAL FUNDS 13 |
Unrestricted funds £ 866 |
Restricted funds £ - |
2025 Total funds £ 866 |
2024 Total funds £ 866 |
|---|---|---|---|---|
| 866 2,638 131 46,650 |
- - - 4,262 |
866 2,638 131 50,912 |
866 2,638 131 26,679 |
|
| 49,419 (1,406) |
4,262 - |
53,681 (1,406) |
29,448 (1,751) |
|
| 48,013 | 4,262 | 52,275 | 27,697 | |
| 48,879 | 4,262 | 53,141 | 28,563 | |
| 48,879 | 4,262 | 53,141 | 28,563 | |
| 4,262 48,879 |
4,143 24,420 |
|||
| 53,141 | 28,563 |
Page 7
Gloucestershire Breastfeeding Supporters' Network Balance Sheet (continued) As At 31 May 2025
For the year ending 31 May 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of trustees on 27 February 2026 and were signed on its behalf by:
Kirstie Clarke
Trustee
The notes on pages 9 to 14 form part of these financial statements.
Page 8
Gloucestershire Breastfeeding Supporters' Network Notes to the Financial Statements For The Year Ended 31 May 2025
1. General Information
Gloucestershire Breastfeeding Supporters' Network is a company limited by guarantee, incorporated in England & Wales, registered number 06239404 and registered charity number 1121337. The registered office is .
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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
Income is recognised when the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.Interest income is recognised when receivable.
2.3. Resources Expended
Costs of activities in furtherance of the charity's objects comprise those costs incurred by the charity as a result of delivery of its services. Governance costs comprise the costs incurred by the charity in meeting its constiutional and statutory requirements. Costs of generating funds compriose the costs associated with generating voluntary income.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 10 years Computer Equipment 5 years straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.
2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
Page 9
Gloucestershire Breastfeeding Supporters' Network Notes to the Financial Statements (continued) For The Year Ended 31 May 2025
3. Income from Donations and Legacies
| . Income from Donations and Legacies |
|||
|---|---|---|---|
| Donations and gifts Grants Donations and gifts Grants . Income from Other Trading Activities Income from other trading activities Fundraising events . Investment Income Bank interest receivable |
Unrestricted funds £ 10,264 34,050 |
Restricted funds £ 118 - |
2025 Total funds £ 10,382 34,050 |
| 44,314 | 118 | 44,432 | |
| Unrestricted funds £ 14,377 17,300 |
Restricted funds £ - - |
2024 Total funds £ 14,377 17,300 |
|
| 31,677 | - | 31,677 | |
| 2025 Unrestricted funds £ - 1,722 |
2024 Unrestricted funds £ 211 - |
||
| 1,722 | 211 | ||
| 2025 Unrestricted funds £ 273 |
2024 Unrestricted funds £ 152 |
4. Income from Other Trading Activities
5. Investment Income
Page 10
Gloucestershire Breastfeeding Supporters' Network Notes to the Financial Statements (continued) For The Year Ended 31 May 2025
6. Analysis of Expenditure
| Raising funds Promotion and support of breastfeeding Raising funds Promotion and support of breastfeeding . Support Costs General administration Governance costs General administration |
Activities undertaken directly £ 2,128 17,671 |
Activities undertaken directly £ 2,128 17,671 |
Support costs (see note 7) £ 781 1,269 |
2025 Total £ 2,909 18,940 |
|
|---|---|---|---|---|---|
| 19,799 | 2,050 | 21,849 | |||
| Activities undertaken directly £ 1,000 16,568 |
Support costs (see note 7) £ - 2,045 |
2024 Total £ 1,000 18,613 |
|||
| 17,568 | 2,045 | 19,613 | |||
| Raising funds £ 781 - |
2025 Total £ 1,952 98 |
||||
| 781 | 1,269 | 2,050 | |||
7. Support Costs
8. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
Page 11
Gloucestershire Breastfeeding Supporters' Network Notes to the Financial Statements (continued) For The Year Ended 31 May 2025
9. Tangible Assets
| Cost As at 1 June 2024 As at 31 May 2025 Depreciation As at 1 June 2024 As at 31 May 2025 Net Book Value As at 31 May 2025 As at 1 June 2024 10. Stocks Stock 11. Debtors Due within one year Other debtors 12. Creditors: Amounts Falling Due Within One Year Trade creditors Bank loans and overdrafts Accruals and deferred income |
Fixtures & Fittings £ 150 |
Fixtures & Fittings £ 150 |
Computer Equipment £ 1,836 |
Total £ 1,986 |
|---|---|---|---|---|
| 150 | 1,836 | 1,986 | ||
| - | 1,120 | 1,120 | ||
| - | 1,120 | 1,120 | ||
| 150 | 716 | 866 | ||
| 150 | 716 | 866 | ||
| 2025 £ 2,638 2025 £ 131 2025 £ - 581 825 1,406 |
2024 £ 2,638 |
|||
| 2024 £ 131 |
||||
| 2024 £ 68 858 825 |
||||
| 1,751 |
Page 12
Gloucestershire Breastfeeding Supporters' Network Notes to the Financial Statements (continued) For The Year Ended 31 May 2025
13. Movement in Funds
| Unrestricted funds General: General unrestricted fund Restricted funds MOBS Restricted income fund Total restricted funds Total funds Unrestricted funds General: General unrestricted fund Restricted funds MOBS Restricted income fund Total restricted funds Total funds |
As at 1 June 2024 £ 24,420 435 3,708 |
Income £ 46,309 118 - |
Expenditure £ (21,850) 1 - |
As at 31 May 2025 £ 48,879 554 3,708 |
|---|---|---|---|---|
| 4,143 | 118 | 1 | 4,262 | |
| 28,563 | 46,427 | (21,849) | 53,141 | |
| As at 1 June 2023 £ 11,993 435 3,708 |
Income £ 32,040 - - |
Expenditure £ (19,613) - - |
As at 31 May 2024 £ 24,420 435 3,708 |
|
| 4,143 | - | - | 4,143 | |
| 16,136 | 32,040 | (19,613) | 28,563 |
14. Transactions with Trustees
Nicola Bradley received payment of £1,848.00 during the year for the provision of breastfeeding counselling services.
No trustee expenses have been incurred.
Page 13
Gloucestershire Breastfeeding Supporters' Network Notes to the Financial Statements (continued) For The Year Ended 31 May 2025
15. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure, except for those disclosed in the Transactions with Trustees note.
16. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 14
Gloucestershire Breastfeeding Supporters' Network Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 May 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Grants Other trading activities Income from other trading activities Fundraising events Investments Bank interest receivable EXPENDITURE ON: Raising funds Staging fundraising events Marketing and advertising costs Insurance Sundry expenses Charitable Activities: Promotion and support of breastfeeding BFC Hourly fee Room hire for weekly groups Sundry group expenses Sundry costs Training volunteers Computer software, consumables and maintenance Insurance Accountancy fees Bank charges Other office costs |
2025 Total funds £ 10,382 34,050 |
|---|---|
| 44,432 - 1,722 |
|
| 1,722 273 |
|
| 273 | |
| 46,427 (1,072) (1,056) (782) 1 |
Page 15
Gloucestershire Breastfeeding Supporters' Network Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 31 May 2025
| Sundry expenses Companies House fees DBS check costs NET INCOME |
(94) (34) (64) |
- - - |
|---|---|---|
| (18,940) | (18,613) | |
| (21,849) | (19,613) | |
| 24,578 | 12,427 |
Page 16