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2024-03-31-accounts

Breastfeeding Together

Charity No. 1164333

Company No.

Trustees' Report and Unaudited Accounts

31 March 2024

Breastfeeding Together Contents

Pages
Trustees' Annual Report 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Summary Income and Expenditure Account 8
Balance Sheet 9
Statement of Cash flows 10
Notes to the Accounts 11 to 17
Detailed Statement of Financial Activities 18 to 19

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 2024.

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

S. Harrison

K. Horlick

A.J. Hutchinson

Accountants

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

Page 2

Breastfeeding Together Trustees Annual Report

Objectives of the Charity

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:

  1. Improve health and wellbeing

  2. Improve parental mental health

  3. Support the transition to parenthood

  4. Supporting optimal feeding practices

  5. Reduce health inequalities

  6. 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 6 staff and 48 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:

  1. Preparing to Breastfeed

  2. Plan and Prepare for Parenthood

  3. Safer Sleep for Babies

  4. Breastfeeding your Newborn

  5. Introducing Solid Foods to Your Baby

Breastfeeding Support in the Community

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

Breastfeeding Support in the Hospital

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.

Breastfeeding 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

Page 4

Breastleeding Together Trustee$ Annual Report Page 5

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 2024.

Responsibilities and basis of report

As the charity's trustees of the company (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:

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 2024

Page 6

Breastfeeding Together Statement of Financial Activities

for the year ended 31 March 2024

Notes
Income and endowments
from:
Donations and legacies
4
Other trading activities
5
Other
6
Total
Expenditure on:
Other
7
Total
Net gains on investments
Net income/(expenditure)
8
Transfers between funds
Net income/(expenditure)
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
2024
£
8,899
431
4,068		 Restricted
funds
2024
£
-
-
162,497		 Total funds
2024
£
8,899
431
166,565		 Total funds
2023
£
13,272
461
73,865
13,398
8,024		 162,497
120,405		 175,895
128,429		 87,598
93,156
8,024
-		 120,405
-		 128,429
-		 93,156
-
5,374
-		 42,092
-		 47,466
-		 (5,558)
-
5,374 42,092 47,466 (5,558)
5,374
87,577		 42,092
19,095		 47,466
106,672		 (5,558)
112,230
92,951 61,187 154,138 106,672

Page 7

Breastfeeding Together Summary Income and Expenditure Account

for the year ended 31 March 2024

Income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income/(expenditure) before tax
for the year
Net income /(expenditure )for the year		 2024
£
175,895
175,895
128,096
333
128,429
47,466
47,466		 2023
£
87,598
87,598
93,156
-
93,156
(5,558)
(5,558)

Page 8

Breastfeeding Together Balance Sheet

at 31 March 2024

Company No.
Notes
2024
£
Fixed assets
Tangible assets
10
1,583
1,583
Current assets
Cash at bank and in hand
163,405
163,405
Creditors:Amount falling due within one year
11
(10,850)
Net current assets
152,555
Total assets less current liabilities
154,138
Net assets excluding pension asset or liability
154,138
Total net assets
154,138
The funds of the charity
Restricted funds
12
Restricted income funds
61,187
61,187
Unrestricted funds
12
General funds
18,951
Designated funds
74,000
92,951
Reserves
12
Total funds
154,138		 2023
£
-
-
111,662
111,662
(4,990)
106,672
106,672
106,672
106,672
19,095
19,095
13,577
74,000
87,577
106,672

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 2024 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 2024

And signed on its behalf by:

E.E. Halliwell

Trustee

31 March 2024

Page 9

Breastfeeding Together Statement of Cash flows for the year ended 31 March 2024

Cash flows from operating activities
Net income/(expenditure) per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Other gains/losses
Increase/(Decrease) in trade and other payables
Net cash used in operating activities
Cash flows from investing activities
Payments for property, plant and equipment
Dividends, interest and rents from investments
Net cash from investing activities
Net cash from financing activities
Net increase/(decrease) 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		 2024
£
47,466
333
(166,565)
-
5,860
(112,906)
(1,916)
166,565
164,649
-
51,743
111,662
163,405
163,405
163,405		 2023
£
(5,558)
-
(73,865)
-
(732)
(80,155)
-
73,865
73,865
-
(6,290)
117,952
111,662
111,662
111,662

Page 10

Breastfeeding Together Notes to the Accounts

for the year ended 31 March 2024

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 11

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 12

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 13

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:
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
funds
2023
£
13,272
461
7,499
21,232
34,996
34,996
(13,763)
(13,763)
(13,763)
101,341
87,578
Unrestricted
£
8,899
8,899
Unrestricted
£
431
431		 Restricted
funds
2023
£
-
-
66,366
66,366
58,160
58,160
8,205
8,205
8,205
10,889
19,094
Total
2024
£
8,899
8,899
Total
2024
£
431
431		 Total funds
2023
£
13,272
461
73,865
87,598
93,156
93,156
(5,558)
(5,558)
(5,558)
112,230
106,672
Total
2023
£
13,272
13,272
Total
2023
£
461
461

Page 14

Breastfeeding Together Notes to the Accounts

6 Other income

6
Other income
Unrestricted
Restricted
Total
Total
2024
2023
£
£
£
£
Restricted Grant Income
-
162,497
162,497
66,366
Unrestricted Grant Income
4,068
-
4,068
7,499
4,068
162,497
166,565
73,865
7
Other expenditure
Unrestricted
Restricted
Total
Total
2024
2023
£
£
£
£
Workshop and training
expenditure
0
2,759
2,759
2,276
Employee costs
-
106,937
106,937
74,408
Motor and travel costs
0
3,549
3,549
2,018
Premises costs
5,452
-
5,452
6,791
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
333
-
333
-
General administrative costs
799
7,160
7,959
6,223
Legal and professional costs
1,440
-
1,440
1,440
8,024
120,405
128,429
93,156
8
Net income/(expenditure) before transfers
2024
2023
This is stated after charging:
£
£
Depreciation of owned fixed assets
333
-
9
Staff costs
2024
2023
Salaries and wages
98,660
71,109
Social security costs
3,656
615
Pension costs
4,621
2,684
106,937
74,408
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
2024
2023
Number
Number
Breastfeeding supporters
6
5
6
5		 Unrestricted
£
-
4,068
4,068		 Restricted
£
162,497
-
162,497		 Total
2024
£
162,497
4,068
166,565		 Total
2023
£
66,366
7,499
73,865
Total
2023
£
2,276
74,408
2,018
6,791
-
6,223
1,440
93,156
2023
£
-
2023
71,109
615
2,684
74,408
5

Page 15

Breastfeeding Together Notes to the Accounts

10 Tangible fixed assets

Cost or revaluation
Additions
At 31 March 2024
Depreciation and
impairment
Depreciation charge for the
year
At 31 March 2024
Net book values
At 31 March 2024
11 Creditors:
amounts falling due within one year
Other taxes and social security
Other creditors
12 Movement in funds
Restricted funds:
Restricted income funds:
Total
Unrestricted funds:
General funds
Designated funds:
Total
Total funds		 At 1 April
2023
19,095
19,095
13,577
74,000
74,000
106,672		 2024
£
1,860
8,990
10,850
Incoming
resources
(including
other
gains/losses
)
£
162,497
162,497
13,398
-
-
175,895		 £
1,916
1,916
333
333
1,583
Resources
expended
£
(120,405)
(120,405)
(8,024)
-
-
(128,429)		 £
1,916
1,916
333
333
1,583
2023
£
242
4,748
4,990
At 31
March
2024
£
61,187
61,187
18,951
74,000
74,000
154,138

Page 16

Breastfeeding Together Notes to the Accounts

13 Analysis of net assets between funds

Fixed assets
Net current assets
Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1 April
2023
£		 Unrestricted
funds
£
1,583
152,555
154,138
Cash flows
£		 Total
£
1,583
152,555
154,138
At 31
March
2024
£
111,662 51,743 163,405
111,662
111,662		 51,743
51,743		 163,405
163,405
Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases
2024
Land and
buildings
£
Operating leases with expiry date:
Pension commitments
The pension cost charge to the company
amounted to:		 are as follows:
2024
Other
£
2024
£
4,621		 2023
Land and
buildings
£		 2023
Other
£
2023
£
2,684

14 Reconciliation of net debt

15 Commitments

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 17

Breastfeeding Together Detailed Statement of Financial Activities

for the year ended 31 March 2024

Income and endowments from:
Donations and legacies
Other trading activities
Other
Restricted Grant Income
Unrestricted Grant Income
Total income and endowments
Expenditure on:
Other expenditure
Workshop and training
expenditure
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Motor and travel costs
Travel and subsistence
Premises costs
Rent
General administrative costs,
including depreciation and
amortisation
Depreciation of
Bank charges
General insurances
Postage and couriers
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping		 Unrestricte
d funds
2024
£
8,899
8,899
431
431
-
4,068
4,068
13,398
0
0
-
-
-
-
0
0
5,452
5,452
333
128
671
-
0
-
1,132
1,440		 Restricted
funds
2024
£
-
-
-
-
162,497
-
162,497
162,497
2,759
2,759
98,660
3,656
4,621
106,937
3,549
3,549
-
-
-
-
-
2,276
2,828
2,056
7,160
-		 Total funds
2024
£
8,899
8,899
431
431
162,497
4,068
166,565
175,895
2,759
2,759
98,660
3,656
4,621
106,937
3,549
3,549
5,452
5,452
333
128
671
2,276
2,828
2,056
8,292
1,440		 Total funds
2023
£
13,272
13,272
461
461
66,366
7,499
73,865
87,598
2,276
2,276
71,109
615
2,684
74,408
2,018
2,018
6,791
6,791
-
117
1,365
2,013
2,056
672
6,223
1,440

Page 18

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/(expenditure)
Net income/(expenditure) before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 1,440
8,024
8,024
-
5,374
5,374
-
5,374
87,577
92,951		 -
120,405
120,405
-
42,092
42,092
-
42,092
19,095
61,187		 1,440
128,429
128,429
-
47,466
47,466
-
47,466
106,672
154,138		 1,440
93,156
93,156
-
(5,558)
(5,558)
-
(5,558)
112,230
106,672

Page 19