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2022-03-31-accounts

Breastfeeding Together

Charity No. 1164333

Company No.

Trustees' Report and Unaudited Accounts

31 March 2022

Breastfeeding Together Contents

Pages
Trustees' Annual Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Summary Income and Expenditure Account 7
Balance Sheet 8
Statement of Cash flows 9
Notes to the Accounts 10 to 16
Detailed Statement of Financial Activities 17 to 18

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 2022.

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 OF THE CHARITY

Page 2

Breastfeeding Together Trustees Annual Report

Breastfeeding Together is a registered Charity founded in 2015 for 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.

Breastfeeding Together provides pregnancy, parenting and infant feeding support to parents and families. 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 objects and purpose of the charity is to:

Improve health and wellbeing

Improve parental mental health Support the transition to parenthood Supporting optimal feeding practices Reduce health inequalities Improve family circumstances

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.

Staff and Volunteers

The charity has 5 staff and 58 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

Pregnancy and parenting sessions:

Preparing to Breastfeed Plan and Prepare for Parenthood Safer Sleep for Babies Grandparents - what to expect when your children are expecting Breastfeeding Your Newborn Introducing Solid Foods to Your Baby

Breastfeeding Support in the community

Home visits and online consultations within our community providing one to one support, feed observations and breastfeeding assessments.

Breastfeeding Support Groups

Weekly face to face pregnancy and breastfeeding drop-in groups - Bumps, Boobs & Brews.

Page 3

Breastfeeding Together Trustees Annual Report

Online Support Group

Weekly online pregnancy and breastfeeding drop-in group - Bumps, Boobs & Brews.

Online Parenting Forum

An online parenting forum for mums/parents to access; pregnancy, parenting and infant feeding peer support, connect with others and share experiences in a caring and non-judgemental environment.

Live Web Chat

Families can access information and support through our live chat service, which runs 365 days a year between 7pm-10pm.

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.

Peer Support 1, 2 & 3 Training -

Courses aimed at those who are breastfeeding or have previously breastfed, providing them with the knowledge and skills they need to support others.

Breastfeeding Awareness 1 & 2 Training -

Courses 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.

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 31 March 2022

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 financial statements of Breastfeeding Together for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, the Statement of Cash Flows 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 financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements 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 financial statements 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:

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 financial statements to be reached.

ADC Accountants Limited 15 Market Street Standish Wigan Lancs WN6 0HW 31 March 2022

Page 5

Breastfeeding Together Statement of Financial Activities

for the year ended 31 March 2022

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 (expenditure)/income
Transfers between funds
Net (expenditure)/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
2022
£
14,647
1,497
25,209		 Restricted
funds
2022
£
-
-
27,450		 Total funds
2022
£
14,647
1,497
52,659		 Total funds
2021
£
29,926
2,935
41,869
41,353
-
56,944		 27,450
-
16,561		 68,803
-
73,505		 74,730
1,202
46,067
56,944
-		 16,561
-		 73,505
-		 47,269
-
(15,591)
-		 10,889
-		 (4,702)
-		 27,461
-
(15,591) 10,889 (4,702) 27,461
(15,591)
116,932		 10,889
-		 (4,702)
116,932		 27,461
89,471
101,341 10,889 112,230 116,932

Page 6

Breastfeeding Together Summary Income and Expenditure Account for the year ended 31 March 2022

Income
Gross income for the year
Expenditure
Total expenditure for the year
Net (expenditure)/income before tax
for the year
Net (expenditure )/income for the year		 2022
£
68,803
68,803
73,505
73,505
(4,702)
(4,702)		 2021
£
74,730
74,730
47,269
47,269
27,461
27,461

Page 7

Breastfeeding Together Balance Sheet

at 31 March 2022

Company No.
Notes
2022
£
Current assets
Debtors
10
-
Cash at bank and in hand
117,952
117,952
Creditors:Amount falling due within one year
11
(5,722)
Net current assets
112,230
Total assets less current liabilities
112,230
Net assets excluding pension asset or liability
112,230
Total net assets
112,230
The funds of the charity
Restricted funds
12
Restricted income funds
10,889
10,889
Unrestricted funds
12
General funds
27,341
Designated funds
74,000
101,341
Reserves
12
Total funds
112,230		 2021
£
215
123,014
123,229
(6,297)
116,932
116,932
116,932
116,932
-
-
116,932
-
116,932
116,932

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 2022 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 31 March 2022

And signed on its behalf by:

E.E. Halliwell Trustee

31 March 2022

Page 8

Breastfeeding Together Statement of Cash flows for the year ended 31 March 2022

Cash flows from operating activities
Net (expenditure)/income per Statement of Financial Activities
Adjustments for:
Dividends, interest and rents from investments
Decrease/(Increase) in trade and other receivables
(Decrease)/Increase in trade and other payables
Net cash used in operating activities
Cash flows from investing activities
Dividends, interest and rents from investments
Net cash from investing activities
Net cash from financing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances		 2022
£
(4,702)
(52,659)
215
(575)
(57,721)
52,659
52,659
-
(5,062)
123,014
117,952
117,952
117,952		 2021
£
27,461
(41,869)
(215)
5,788
(8,835)
41,869
41,869
-
33,034
89,980
123,014
123,014
123,014

Page 9

Breastfeeding Together Notes to the Accounts

for the year ended 31 March 2022

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

Income

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 10

Breastfeeding Together Notes to the Accounts

Expenditure

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 11

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 12

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
Other trading activities
Other
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
£
14,647
14,647
Unrestricted
£
1,497
1,497		 Unrestricted
funds
2021
£
29,926
2,935
41,869
74,730
1,202
46,067
47,269
27,461
27,461
27,461
89,471
116,932
Total
2022
£
14,647
14,647
Total
2022
£
1,497
1,497		 Total funds
2021
£
29,926
2,935
41,869
74,730
1,202
46,067
47,269
27,461
27,461
27,461
89,471
116,932
Total
2021
£
29,926
29,926
Total
2021
£
2,935
2,935

Page 13

Breastfeeding Together Notes to the Accounts

6 Other income

Covid Response
Furlough Claims
Restricted Grant Income
Unrestricted Grant Income
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
£
-
20,289
-
4,920
25,209		 Total
2022
£
-
20,289
27,450
4,920
52,659		 Total
2021
£
41,264
605
-
-
41,869
Unrestricted
£
48,258
15
4,893
2,123
1,655
56,944
2022
63,127
1,692
64,819
2022
£
-
-		 Total
2022
£
-
-
Total
2022
£
64,819
15
4,893
2,123
1,655
73,505		 Total
2021
£
1,202
1,202
Total
2021
£
41,459
100
3,396
602
510
46,067
2021
40,245
1,214
41,459
2021
£
215
215

Page 14

Breastfeeding Together Notes to the Accounts

11 Creditors:

amounts falling due within one year
Other taxes and social security
Other creditors
12 Movement in funds
At 1 April
2021
Restricted funds:
Restricted income funds:
-
Total
-
Unrestricted funds:
General funds
116,932
Designated funds:
-
Total
-
Total funds
116,932
13 Analysis of net assets between funds
Net current assets
14 Reconciliation of net debt
Cash and cash equivalents
Net debt		 Incoming
resources
(including
other
gains/losses)
£
27,450
27,450
41,353
-
-
68,803		 2022
£
896
4,826
5,722
Resources
expended
£		 Gross
transfers
£
-
-
(74,000)
74,000
74,000
-
Unrestricted
funds
£
112,230
112,230
Cash flows
£		 2021
£
724
5,573
6,297
At 31
March
2022
£
10,889
(16,561)
(16,561)
(56,944)
-
-
(73,505)
At 1 April
2021
£
10,889
27,341
74,000
74,000
112,230
Total
£
112,230
112,230
At 31
March
2022
£
123,014 (5,062) 117,952
123,014
123,014		 (5,062)
(5,062)		 117,952
117,952

Page 15

Breastfeeding Together Notes to the Accounts

15 Commitments

Operating lease commitments

Annual commitments under non-cancellable operating leases are as follows:

2022 2022 2021 2021
Land and
buildings		 Other Land and
buildings		 Other
£ £ £ £
Operating leases with expiry date:
Pension commitments
2022 2021
£ £
The pension cost charge to the company
amounted to: 1,692 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 16

Breastfeeding Together Detailed Statement of Financial Activities

for the year ended 31 March 2022

Income and endowments from:
Donations and legacies
Other trading activities
Other
Covid Response
Furlough Claims
Restricted Grant Income
Unrestricted Grant Income
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
Sundry expenses
Telephone, fax and broadband		 Unrestricte
d funds
2022
£
14,647
14,647
1,497
1,497
-
20,289
-
4,920
25,209
41,353
-
-
-
46,566
1,692
48,258
15
15
4,893
4,893
98
860
419
243
503
2,123		 Restricted
funds
2022
£
-
-
-
-
-
-
27,450
-
27,450
27,450
-
-
-
16,561
-
16,561
-
-
-
-
-
-
-
-
-
-		 Total funds
2022
£
14,647
14,647
1,497
1,497
-
20,289
27,450
4,920
52,659
68,803
-
-
-
63,127
1,692
64,819
15
15
4,893
4,893
98
860
419
243
503
2,123		 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

Page 17

Breastfeeding Together

Detailed Statement of Financial Activities

Breastfeeding Together
Detailed Statement of Financial Activities
Legal and professional costs
Accountancy and bookkeeping
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net (expenditure)/income
Transfers between funds
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 1,655
1,655
56,944
56,944
-
(15,591)
-
(15,591)
-
(15,591)
116,932
101,341		 -
-
16,561
16,561
-
10,889
-
10,889
-
10,889
-
10,889		 1,655
1,655
73,505
73,505
-
(4,702)
-
(4,702)
-
(4,702)
116,932
112,230		 510
510
46,067
47,269
-
27,461
-
27,461
-
27,461
89,471
116,932

Page 18