Breastfeeding Together
Charity No. 1164333
Company No.
Trustees' Report and Unaudited Accounts
31 March 2021
Breastfeeding Together Contents
| Pages | ||
|---|---|---|
| Trustees' Annual Report | 2 to 4 | |
| Statement of Financial Activities | 6 | |
| Summary Income and Expenditure Account | 7 | |
| Balance Sheet | 8 | |
| Notes to the Accounts | 9 to | 15 |
| Detailed Statement of Financial Activities | 16 to | 17 |
Page 1
Breastfeeding Together Trustees Annual Report
Breastfeeding Together
The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2021.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No.
Charity No. 1164333
Principal Office
Wigan Investment Centre Waterside Drive Wigan WN3 5BA
Registered Office
Wigan Investment Centre Waterside Drive Wigan WN3 5BA
Directors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
D. Daley E.E. Halliwell A.J. Hutchinson
Accountants
ADC Accountants Limited 15 Market Street Standish Wigan Lancs WN6 0HW
OBJECTIVES AND ACTIVITIES
The advancement of health, for the public benefit, through the provision of information, skilled help and support for the advancement of health and wellbeing of children and families both in the antenatal and postnatal period.
Page 2
Breastfeeding Together Trustees Annual Report
Breastfeeding Together is a registered Charity, providing pregnancy, parenting and infant feeding support to parents and families. The vision for Breastfeeding Together is to improve the health and wellbeing and reduce inequalities within communities. We are a small independent user-led charity and are not linked with any larger charity or organisation. We have a strong organisation structure with a board of trustees and a management committee at the top who provide strategic leadership, vision and direction. Overseeing the finance, operational and the compliance aspects of running a charity ensuring Breastfeeding Together is sustainably resourced, operating safely and legally. The long-term legacy of our work would be to create an environment where pregnancy, parenting and infant feeding support is easy to access and free/low cost which results in better outcomes for all.
Throughout the last year Breastfeeding Together has been met with many challenges and changes, many being due to the impacts of the coronavirus pandemic. We developed guidelines and guidance for our staff and volunteers to ensure we maintained covid safe throughout the pandemic. Our face to face services were replaced with online virtual services to maintain safety for families, staff and volunteers. As the restrictions eased and it became safe to do so we reintroduced some of our much needed face to face services whilst continuing to deliver key services online.
In June 2020, we were honoured to receive a Queens Award for Voluntary Service.
Staff and Volunteers
The charity has 5 staff and 64 registered volunteers. They hold a wealth of knowledge and all have lived experience of the work we do and live within the community that they work or volunteer in.
Pregnancy, Parenting and Infant Feeding Support
Online and face to face pregnancy and parenting sessions:
- Plan and Prepare for Parenthood
Safer Sleep for Babies
Grandparents - what to expect when your children are expecting Preparing to Breastfeed Breastfeeding Your Newborn
Introducing Solid Foods to Your Baby
Breastfeeding Support
Online consultations and home visits within our community providing one to one support, feed observations and breastfeeding assessments.
Online Support Group
A free weekly online pregnancy and breastfeeding drop-in group - Bumps, Boobs & Brews.
Online Parenting Forum
A free online parenting forum for mums/parents to access; pregnancy, parenting and infant feeding peer support, connect with other families and share experiences in a caring and non-judgemental environment. The group is available 24 hours a day.
Live Chat
A free ‘Live Web Chat’ 365 days a year between 7pm-10pm, families can access information and support. Breastfeeding Friendly Scheme
A scheme to help mums/parents feel more comfortable to breastfeed when they are out and about. We support businesses and venues in creating a Breastfeeding Friendly environment.
Training
A range of training & education sessions which can be delivered both face-to-face and online, they provide information surrounding breastfeeding, optimal infant feeding practices and how families can be supported.
Page 3
Breastfeeding Together Trustees Annual Report
Peer Support Training
Courses are available at levels 1, 2 & 3, aimed at those who are breastfeeding or have previously breastfed, providing them with the knowledge and skills they need to support others.
Breastfeeding Awareness Training
Courses are available at levels 1 & 2, these sessions are aimed at those with little or no prior knowledge of breastfeeding who want to learn more, for example those studying or looking to study healthcare subjects or midwifery, doulas, or nursery nurses.
Infant Feeding Education Sessions for Schools and Colleges
Specially designed to provide education around infant feeding within a school or college setting at KS4/5.
Breastfeeding Training for Businesses
These sessions are designed to provide information and a better understanding of breastfeeding practices to businesses and their staff who may come into contact with breastfeeding families. Trustees Responsibilities
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
A.J. Hutchinson
Trustee
30 November 2021
Page 4
Breastfeeding Together Independent Examiners Report
Independent Examiner's Report to the trustees of Breastfeeding Together
I report to the charity trustees on my examination of the accounts of Breastfeeding Together for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.
Responsibilities and basis of report
As the trustees of the charity (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 charity 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 can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:
-
accounting records were not kept in accordance with section 386 of the 2006 Act ; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements under 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 Charities SORP (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.
Mr Steven Hodson FCCA ADC Accountants Limited 15 Market Street Standish Wigan Lancs WN6 0HW 30 November 2021
Page 5
Breastfeeding Together Statement of Financial Activities
for the year ended 31 March 2021
| Notes Income and endowments from: Donations and legacies 4 Other trading activities 5 Other 6 Total Expenditure on: Charitable activities 7 Other 8 Total Net gains on investments Net income Transfers between funds Net income before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds 2021 £ 29,926 2,935 41,869 |
Total funds 2021 £ 29,926 2,935 41,869 |
Total funds 2020 £ 18,112 - - |
|---|---|---|---|
| 74,730 1,202 46,067 |
74,730 1,202 46,067 |
18,112 3,643 574 |
|
| 47,269 - |
47,269 - |
4,217 - |
|
| 27,461 - |
27,461 - |
13,895 - |
|
| 27,461 | 27,461 | 13,895 | |
| 27,461 89,471 |
27,461 89,471 |
13,895 75,576 |
|
| 116,932 | 116,932 | 89,471 |
Page 6
Breastfeeding Together Summary Income and Expenditure Account for the year ended 31 March 2021
| Income Gross income for the year Expenditure Total expenditure for the year Net income before tax for the year Net income for the year |
2021 £ 74,730 74,730 47,269 47,269 27,461 27,461 |
2020 £ 18,112 |
|---|---|---|
| 18,112 | ||
| 4,217 | ||
| 4,217 | ||
| 13,895 | ||
| 13,895 |
Page 7
Breastfeeding Together Balance Sheet
at 31 March 2021
| at 31 March 2021 | |
|---|---|
| Company No. Notes 2021 £ Current assets Debtors 10 215 Cash at bank and in hand 123,014 123,229 Creditors:Amount falling due within one year 11 (6,297) Net current assets 116,932 Total assets less current liabilities 116,932 Net assets excluding pension asset or liability 116,932 Total net assets 116,932 The funds of the charity Restricted funds 12 Unrestricted funds 12 General funds 116,932 116,932 Reserves 12 Total funds 116,932 |
2020 £ - 89,980 |
| 89,980 (509) |
|
| 89,471 89,471 |
|
| 89,471 | |
| 89,471 | |
| 89,471 | |
| 89,471 | |
| 89,471 |
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 March 2021 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 30 November 2021
And signed on its behalf by:
E.E. Halliwell Trustee
30 November 2021
Page 8
Breastfeeding Together Notes to the Accounts
for the year ended 31 March 2021
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 9
Breastfeeding Together Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
-
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
-
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
-
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 10
Breastfeeding Together Notes to the Accounts
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
2 Company status
The company is a private company limited by guarantee and consequently does not have share capital.
Page 11
Breastfeeding Together Notes to the Accounts
3 Statement of Financial Activities - prior year
| 3 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Donations and legacies Total Expenditure on: Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 4 Income from donations and legacies 5 Income from other trading activities |
Unrestricted £ 29,926 29,926 Unrestricted £ 2,935 2,935 |
Unrestricted funds 2020 £ 18,112 18,112 3,643 574 4,217 13,895 13,895 13,895 75,576 89,471 Total 2021 £ 29,926 29,926 Total 2021 £ 2,935 2,935 |
Total funds 2020 £ 18,112 |
| 18,112 3,643 574 |
|||
| 4,217 | |||
| 13,895 | |||
| 13,895 | |||
| 13,895 75,576 |
|||
| 89,471 | |||
| Total 2020 £ 18,112 |
|||
| 18,112 | |||
| Total 2020 £ - |
|||
| - |
Page 12
Breastfeeding Together Notes to the Accounts
6 Other income
| Covid Response Furlough Claims 7 Expenditure on charitable activities Expenditure on charitable activities Governance costs 8 Other expenditure Employee costs Motor and travel costs Premises costs General administrative costs Legal and professional costs 9 Staff costs Salaries and wages Pension costs No employee received emoluments in excess of £60,000. 10 Debtors Prepayments and accrued income |
Unrestricted £ 41,264 605 41,869 |
Total 2021 £ 41,264 605 41,869 |
Total 2020 £ - - |
|---|---|---|---|
| - | |||
| Unrestricted £ 1,202 1,202 Unrestricted £ 41,459 100 3,396 602 510 46,067 40,245 1,214 41,459 2021 £ 215 215 |
Total 2021 £ 1,202 1,202 Total 2021 £ 41,459 100 3,396 602 510 46,067 |
Total 2020 £ 3,643 |
|
| 3,643 | |||
| Total 2020 £ - - - 64 510 |
|||
| 574 | |||
| - - |
|||
| - | |||
| 2020 £ - |
|||
| - |
Page 13
Breastfeeding Together Notes to the Accounts
| Breastfeeding Together Notes to the Accounts |
||||
|---|---|---|---|---|
| 11 Creditors: amounts falling due within one year Other taxes and social security Other creditors Accruals and deferred income |
2021 £ 724 5,573 - 6,297 |
2020 £ - - 509 |
||
| 509 | ||||
| 12 Movement in funds Restricted funds: Unrestricted funds: General funds Revaluation Reserves: Total funds 13 Analysis of net assets between funds Net current assets 14 Reconciliation of net debt Cash and cash equivalents Net debt |
At 1 April 2020 89,471 89,471 |
Incoming resources (including other gains/losses ) £ 74,730 74,730 At 1 April 2020 £ |
Resources expended £ (47,269) (47,269) Unrestricted funds £ 116,932 116,932 Cash flows £ |
At 31 March 2021 £ 116,932 |
| 116,932 | ||||
| Total £ 116,932 |
||||
| 116,932 | ||||
| At 31 March 2021 £ |
||||
| 89,980 | 33,034 | 123,014 | ||
| 89,980 89,980 |
33,034 33,034 |
123,014 | ||
| 123,014 |
Page 14
Breastfeeding Together Notes to the Accounts
15 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases are as follows:
| 2021 | 2021 | 2020 | 2020 | |
|---|---|---|---|---|
| Land and buildings |
Other | Land and buildings |
Other | |
| £ | £ | £ | £ | |
| Operating leases with expiry date: | ||||
| Pension commitments | ||||
| 2021 | 2020 | |||
| £ | £ | |||
| The pension cost charge to the company | ||||
| amounted to: | 1,214 | - |
16 Related party disclosures Controlling party
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 15
Breastfeeding Together Detailed Statement of Financial Activities
for the year ended 31 March 2021
| Income and endowments from: Donations and legacies Other trading activities Other Covid Response Furlough Claims Total income and endowments Expenditure on: Charitable activities Total of expenditure on charitable activities Employee costs Salaries/wages Pension costs Motor and travel costs Travel and subsistence Premises costs Rent General administrative costs, including depreciation and amortisation Bank charges General insurances Postage and couriers Telephone, fax and broadband Legal and professional costs Accountancy and bookkeeping |
Unrestricted funds 2021 £ 29,926 29,926 2,935 2,935 41,264 605 41,869 74,730 1,202 1,202 1,202 40,245 1,214 41,459 100 100 3,396 3,396 79 271 62 190 602 510 510 |
Total funds 2021 £ 29,926 29,926 2,935 2,935 41,264 605 41,869 74,730 1,202 1,202 1,202 40,245 1,214 41,459 100 100 3,396 3,396 79 271 62 190 602 510 510 |
Total funds 2020 £ 18,112 |
|---|---|---|---|
| 18,112 | |||
| - | |||
| - | |||
| - - |
|||
| - | |||
| 18,112 3,643 |
|||
| 3,643 | |||
| 3,643 - - |
|||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| 64 - - - |
|||
| 64 | |||
| 510 | |||
| 510 |
Page 16
Breastfeeding Together Detailed Statement of Financial Activities
| Breastfeeding Together Detailed Statement of Financial Activities |
|||
|---|---|---|---|
| Total of expenditure of other costs Total expenditure Net gains on investments Net income Net income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
46,067 47,269 - 27,461 27,461 - 27,461 89,471 116,932 |
46,067 47,269 - 27,461 27,461 - 27,461 89,471 116,932 |
574 |
| 4,217 - |
|||
| 13,895 | |||
| 13,895 - |
|||
| 13,895 | |||
| 75,576 | |||
| 89,471 |
Page 17