## **OXFORDSHIRE BREASTFEEDING SUPPORT**
Annual Report 2020/21: Pandemic response
## **Contents**
|**Contents**||
|---|---|
|**Contents**|**1**|
|**Administrative information**|**2**|
|**Introduction from the Chair of Trustees**|**3**|
|**Aims and objectives**|**4**|
|**Achievements and performance**|**4**|
|Drop-in breastfeeding support sessions: 2020 Plan B!|4|
|Antenatal breastfeeding education sessions|6|
|A closed, closely moderated Facebook breastfeeding support group|7|
|Low-cost loan of breast pumps|8|
|Peer supporter training|8|
|Skills development for volunteers & health professionals|10|
|Observation placements|10|
|Coordination and advocacy at a strategic level|11|
|Widening access to breastfeeding support|11|
|Supporting research|14|
|All about our service users|14|
|Financial report|**16**|
|Donors|17|
|**Risks 2020-21**|**18**|
|**Looking towards 2021-22**|**19**|
1
## **Administrative information**
**Registered name** Oxfordshire Breastfeeding Support
**Registered address** 21 Complins Close, Oxford, OX2 6PZ
**Email** team@oxbreastfeedingsupport.org
**Registered charity no.** 1176948
## **Trustees**
Dr Juliet Rayment (Chair of trustees) Dr Ilana Levene (Deputy Chair of trustees) Louise Ellis ACA (Treasurer) Elizabeth Horwell Wanja Knighton Sev Gunes-Lasnet Danielle Beaumont-Orr (Secretary)
## **Contracted facilitators**
Jayne Joyce (Project Lead) Lisa Mansour Charlotte Gilman Catriana McKie Julie Gallegos Emily Tammam
2
## **Introduction from the Chair of Trustees**
As for everyone, 2020 did not turn out how we expected. We started 2020 celebrating our new grant from the National Lottery Community Fund and then faced a pandemic which drastically disrupted the support available to new mothers.
We are tremendously proud of the way we have been able to completely transform our operations, our care model and our ways of working. As a consequence we have been able to continue delivering breastfeeding support to even more of the county than we did before the pandemic. We have achieved all this without once meeting face to face!
In response to the rise of the Black Lives Matter movement in the Summer, we kickstarted our action to improve support for _all_ families, beyond our original plan for 2020 to help make the biggest impact on supporting our communities during the pandemic and into the future.
This year we welcomed Danielle Beaumont-Orr as a Trustee and Kawther Alfasi as our Operations Lead. We are looking forward to reopening our face to face services during 2021. This is an exciting time for OBS - we have embraced many aspects of our new way of working and the next year offers us a chance to reassess how and where we work, to offer families in Oxfordshire the support they need.
Juliet Rayment, Chair of Trustees, April 2021
3
## **Aims and objectives**
OBS aims to increase breastfeeding, provision of breastmilk and responsive feeding for babies in Oxfordshire by:
- Educating and empowering Oxfordshire families to define and achieve their feeding goals.
- Taking a lead role in developing an integrated network of breastfeeding support throughout Oxfordshire, so that all parents can access skilled, timely, local breastfeeding help.
The services we delivered prior to the Covid-19 pandemic to achieve this mission are listed here.
## **Achievements and performance**
## **Drop-in breastfeeding support sessions: 2020 Plan B!**
At the start of 2020, we had big plans for developing new partnerships, opportunities to engage new communities and to open new face to face sessions. Then at the start of March we quickly embarked on ‘2020 Plan B’ because of the Covid-19 pandemic. On March 16th we suspended all our face-to-face work and diverted all funding from our six drop-in sessions to 1:1 consultations by Zoom or telephone.
“ _During lockdown, at home, I was able to access 1:1 support from a smiling OBS face. She gave me encouragement that I was doing the right things, along with expert advice, tips and reassurance that it *would* get better. The true value is that nearly 6 months later, I still see that morning's zoom call as a turning point in our feeding journey. It did get better._ ” (Rebecca, Sept 2020)
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We were delighted to partner with Didcot Baby Monday and Botley Bridges to offer support to 198 people at their new Zoom groups. Then in June 2020, we launched our **own OBS Zoom Group** and we have been very pleased at the positive response. Our group combines skilled feeding support with social support rooms hosted by volunteers, and breakout rooms on topics such as sleep and complementary foods. 96% of users who responded to our 2021 Impact Survey felt welcome at the online group.
_“Just wanted to thank the team for organizing the Sleep session today. Found it extremely helpful and highly recommend it to all mommies!”_
(Yasmine El Masri, March 2021)
5
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Antenatal breastfeeding education sessions
OBS
150 families came
to our online
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Etip
•• 1/3 came back
Aafter having their
baby
## **A closed, closely moderated Facebook breastfeeding support group**
Our Facebook group increased rapidly in size and activity from the start of the pandemic, from 1600 members to 2500.
We received additional funding to support the rapid increase in our online workload. Our peer supporter volunteers stepped up to take more responsibility on Facebook, including producing information threads about issues such as sleep.
Jayne, Project Lead, wrote an article for the AIMS (Association for Improvements in the Maternity Services) magazine about supporting breastfeeding on Facebook.
94% of users who responded to our 2021 Impact Survey found the Facebook group helpful. They found searching special information threads and previous posts particularly useful. The Facebook group is a deep vein of expertise through experience for anyone to use.
“ _The Facebook group bolstered my mental health as a sometimes pretty scared first time mum. Just being able to scroll through other peoples’ posts and replies made me aware, at any time of day or night, that I was not alone_ ”. (Jozie, Facebook group member, Sept 2020)
Other social media platforms have helped us to stay engaged with our service users throughout the pandemic.
Facebook Live broadcasts (April to August)
Facebook “Happy Hours”.
Live Q&As incorporating our volunteers.
Regular social media posting on Facebook, Instagram and Twitter,
Emails to our list
A podcast for Black Breastfeeding Week (August 2020), and
more to mark Disability History Month.
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## **Low-cost loan of breast pumps**
We continued our breast pump loan service, run by volunteer Sam Sheill, throughout the pandemic. We loaned 56 times in the year 2020-21, using some of our Lottery funding to increase our stock of pumps in order to meet the new demand.
## **Peer supporter training**
Our peer supporters have taken on more roles and responsibilities since the start of 2020, helping to shape and improve our services. Online meetings have allowed them to connect with each other in a way that wasn’t always feasible when volunteering at different
drop in sessions. The peer supporters have also taken opportunities in their termly supervision sessions to develop each others’ skills, and knowledge of areas like breastfeeding grief and trauma.
OBS peer supporters Cathy & Gemma leading a Zoom training session for our volunteers, Dec 2020
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Three new peer supporters, plus two midwives, an IBCLC/neonatal nurse, have joined our volunteers this year and all have been involved in Facebook and the OBS Group.
"All the peer supporters have such helpful, positive, encouraging, respectful responses." (Facebook group member)
Madi, a graduate student, is our first volunteer working beyond direct breastfeeding support and she now helps us with social media.
## **Skills development for volunteers & health professionals**
Several of our peer supporters are extending their breastfeeding support skills through additional training through the Association of Breastfeeding Mothers and La Leche League. We are delighted that one of our peer supporters has taken on a new paid role as a Maternity Support Worker.
## **Observation placements**
Our relationships with local universities and health visitors have grown during this year. Virtual working has provided many more opportunities for student midwives to observe our practice and observations have increased a third from the previous year. OBS facilitators were also invited to speak at two virtual midwifery feeding study days at Oxford Brookes University.
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Health Visiting service staff have observed in several different settings and consulted OBS facilitators on issues such feeding beyond a year and how to identify online resources for parents with specific needs.
## **Coordination and advocacy at a strategic level**
OBS reconvened the Oxfordshire Countywide Breastfeeding Strategy group and has initiated a revision of the joint 2016 guideline on faltering growth. OBS has brought a GP service user onto the strategy group, which is a major new strength.
We have worked with Abingdon Baby Cafe to support their transition to online working - for example supporting them to set up their own Zoom group, with production of publicity materials, creating a basic online data collection system and training their team to use it.
As a key partner in Oxfordshire Baby Friendly Alliance, OBS was very pleased to hear about the progress that Oxford University Hospitals (OUH) NHS Trust have made towards both Maternity and Neonatal Stage 3 accreditation.
OBS has also recruited milk donors for the OUH milk bank, collected images and videos for a maternity infant feeding team video project and attended the Oxfordshire Children & Young People’s Forum.
## **Widening access to breastfeeding support**
## **Supporting Black communities**
In response to calls from the Black Lives Matter movement to act on disparities in health outcomes for Black families, we have brought forward much of the work we had planned for the next few years to improve access to our services for Black families and others who might otherwise feel OBS was not for them.
As an urgent response, we contacted all local healthcare professionals encouraging proactive, early referral to feeding support for families experiencing racism. We have worked to further increase the diversity of our facilitators, and think carefully about the language and images we use in our social media and our website.
Our first Black Breastfeeding Week campaign in August saw us platform stories from four local breastfeeding mothers
10
OBS facilitator Lisa Mansour has taken on the role of OBS Equality, Diversion & Inclusion Lead and she wrote about her personal journey to becoming a Lactation Consultant
_“...sometimes with nothing more than bold determination (I was a single mother, had no higher education, earned a low wage and am the daughter of an exiled refugee Egyptian father). The system itself is very much skewed towards those with more money and education than I had._ “
Black Breastfeeding Week also saw the production of our first OBS podcast by Trustees Wanja Knighton and Juliet Rayment. We followed that up with a Disability History Month campaign later in 2020.
Our new EDI Working Group includes service users and professionals representing a range of underserved communities including parents with disabilities, neurodiverse parents, and Muslim women. Group member Dr Marie Tidball made some short videos for our new YouTube channel about her experience of breastfeeding as a parent with physical disabilities. This working group has suggested key areas to focus on, including representation (in terms of facilitators, volunteers and images) and disability supportive technology. They were particularly excited to hear that OBS trustees Wanja Knighton and Ilana Levene have helped to found a national collaboration called Spectrum, which is working to set up an open access library of images of the lactating breast in diverse skin tones.
## **The Family Nurse Partnership**
One of the most exciting consequences of the pandemic has been a new programme of work with young parents who are supported by Family Nurse Partnership. We have worked with 7 FNP families so far, initially for an antenatal consultation, usually with
11
their nurses. We then provide flexible postnatal support via WhatsApp, Zoom etc. We are expecting this work to expand during 2021-2.
_“With help from OBS and Charlotte I have been able to breastfeed [my son], I have been supported fully and will continue to breastfeed. An amazing charity helping me with something beautiful.”_ (FNP service user, Dec 2020)
“ _I just wanted to say thank you for such a lovely call! [My client] felt so relaxed with you and she said she feels so much more confident now she knows how to ask for help when the baby comes. We really appreciate the work your team does_ ”. (FNP nurse, June 2020)
We have continued to use Language Line and have found other flexible solutions for service users’ communication needs, for example connecting families with breastfeeding counsellors who speak their first language, and providing email support for a deaf parent who doesn’t use BSL.
## **LGBT Service Users**
OBS service users from the **LGBT community** introduced OBS to The LGBT Mummies’ Tribe, a grassroots organisation that supports LGBT parents and advocates for better care from health professionals and other services. We introduced LGBTMT to La Leche League GB who are going to co-produce resources on feeding for LGBT families.
_Project Lead Jayne meeting with Laura-Rose Thoroughgood, founder of LGBT Mummies Tribe, Nov 2020_
12
## **The MotherKind Cafe**
This year we connected MotherKind postnatal mental health support group with bestselling author and psychotherapist (and breastfeeding counsellor) Noami Stadlen. Naomi led an online discussion for
MotherKind. OBS continued to support the MotherKind team with strategy after they secured their first grant funding.
Our partnership has restarted in 2021 with two joint MotherKind/OBS virtual sessions
for families on “feeding grief and loss”. This is a topic on which our facilitators and volunteers have received training during this year and we plan to do more joint sessions with MotherKind.
_“It has been a really positive connection, and one that I hope has benefitted mothers to feel less isolated, and stigmatised for seeking support with their mental health after having a baby”. (_ Emily, Coordinator, MotherKind Cafe)
## **Supporting research**
We have continued to support good research by disseminating surveys online. A Midwifery Masters student at Oxford Brookes University has carried out a project on infant sleep location, which was originally suggested by one of our facilitator team.
## **All about our service users**
Since the start of the pandemic, we have seen an increase in the number of families coming to us and from a far greater area. OBS service users now come from across the county (Figure 1) and unlike in previous years, only 44% of users came from Oxford city this year, a large drop from 84% in 2019.
13
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Figure l- OBS first visitor postcodes in 2020.
OBS
SERVICE USER PROFILE
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14
Figure 2: Ethnicity of first time visitors 2020
We are now seeing more younger women, with a greater parity between the age of OBS users and the age of women who are booking their pregnancy locally (‘OUH’ in figure 3).
Figure 3: Comparison of age of first visitors
People came to see us for many reasons: most commonly pain, infant behaviour and antenatal preparation. Many more people came to us for help with sleep than in 2019 (12% vs 2% - probably because of the special OBS Group sessions on sleep). The number of people asking about a tongue tie was about half what it was last year (6% vs 12%).
15
We made fewer referrals to other services this year due to the reduction in the services available outside OBS.
## **Financial report**
This year saw a sudden refocus on applying for emergency funding to ensure that the organisation could respond promptly to the challenges faced by the pandemic. These successful funding bids to OCF and the Lottery, and the opportunity to present our work at The Funding Network’s “ _**Oxford Gives**_ ” crowdfunding event in November enabled OBS to reinvent itself as an online provider and helped to ensure that there was no break in the service delivered.
As a result of receiving funding to cover the additional costs of our COVID response the existing funding streams were able to be used towards our core service provision, although the delivery of service changed from face to face to online.
During the next financial year, we have already secured a grant from OCF to assist in the transition from a fully online service to once again holding face to face sessions as restrictions allow.
We are able to continue expanding our service, using the long term funding awarded by the Lottery and also from the continued support of several individuals who are again generously providing significant donations to us for the forthcoming financial year.
## **Find the full 2020/21 accounts here.**
During 2020/21 a surplus of £9,707 was recorded (2019/20 deficit £10,026), due to general donation income being higher than expected, as well being able to secure all additional funding needed to meet the increased running costs of our COVID response.
Income for the year was £88,213 (2019/20 £47,568)
Included in this figure is £15,293 of COVID response funding and £35,132 Lottery grant funding. This Lottery funding has been put towards maintaining and increasing the number of sessions we offer as well as investing in new service streams. These areas have been invested in according to our 5 year plan.
Expenses during the year were £78,506 (prior year £57,594).
£15,293 of these expenses were directly related to the COVID response. The majority of costs are allocated to facilitator time running sessions and managing the organisation, including providing breastfeeding support via our closed Facebook group and communicating with health professionals.
16
Other running costs, which relate to insurance, fees and other expenses have remained broadly in line with the prior year.
A reserves policy has been agreed by Trustees and is reviewed annually to ensure that the appropriate levels of reserves are maintained and OBS is able to continue to fund its activities without unnecessary disruption.
## **Donors**
- Lottery Covid Response grant: £9,903
- Oxford Gives: £1,400 in this financial year; further £2,923 to be spent in 2021/22
- Local giving /DCMS Covid response: £1,451
- OCF Covid set up costs grant: £5,390
- MidCounties Co op grant for peer supporter training: £570
- Donations from current service users and the community: £9,522
- Two anonymous major donors
As well as Year 2 funding from the Lottery grant of £35,132
## **Louise Ellis, ACA, OBS Treasurer**
## **Risks 2020-21**
The major risks in the next financial year centre on the uncertainty of restrictions on face to face support caused by the ongoing Covid-19 pandemic. Restrictions are likely to continue to fluctuate with recurrent surges of infection. Getting things wrong risks our facilitators and users being unnecessarily exposed to infection, and has a reputational risk. Running a purely virtual service is the simplest option, but our service users are telling us how much they need and value face to face support. We will need to build a resilient and flexible face to face offering and decide how to balance this with some virtual services.
In a similar vein, OBS will need to decide whether to pursue the expansion plan to Banbury during these uncertain times, when collaborating with stakeholders on the ground is more difficult. Our service users have emphasised that the North of the county
17
requires a better service, but our virtual provision has already made a big difference to our geographical reach. An expansion that falls flat would be a reputational risk for OBS. Although we have strong links with local NHS and Health Visiting teams, there is a risk that the service they can offer families in Oxfordshire will reduce because of pandemic related pressures. Access to GP services has also become more variable and families’ health seeking behaviours have changed according to their perception of risk. This could mean that more babies with medical problems are seen and discussed within OBS. We need to ensure we are identifying these and referring them appropriately.
The political climate is changing at a rapid pace in relation to the field of infant feeding - ‘The Best Start for Life: A Vision for the 1,001 Critical Days’, the _Becoming Breastfeeding Friendly_ project and the division of Public Health England will all be very important to OBS and may have an impact on funding sources.
Further deterioration of the economic health of the UK will also be an important factor for OBS’ financial health, with potentially less funding for charities available and strain on the disposable income of our users who currently show us such generosity.
Previously identified risks such as safeguarding incidents, families disappointed or unhappy with their experience and inaccessibility to some families remain on our radar.
## **Looking towards 2021-22**
As we move into the new year, we are looking forward to starting to provide face to face services once again. This is a turning point for the charity, as the pandemic has radically changed the reach and access of our services and how we support people.
We will be looking to reopen drop-ins in new parts of the county, in response to the findings from our impact assessment about where our service users really need us to be. We will also be integrating virtual support with face to face services in a way we haven’t before. Our plans to reopen face to face services have been fraught with uncertainty, but we are in the process of liaising with potential new venues and making a timetable for us to reopen. We now look forward to opening our Banbury drop-in in Spring 2022.
The next year will see us continuing and expanding our Lottery funded programme to improve access to our services for families who may not see OBS as for them - particularly those who experience racism, LGBT+ service users and those with disabilities. We will continue to provide support to young parents alongside the Family Nurse Partnership and look forward to restarting our work with Motherkind Cafe.
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The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees:
Signature(s)
Full name(s) Juliet Rayment
Position: Chair of Trustees
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Independent Examiner's Report to the Trustees of Oxfordshire
Breastfeeding Support
I reporl to the Irustees on my examination of the accounts of the Oxfordshire
Breastteeding SupF)Ort (The Charitable Incorporated Organisation, or CIO) for the
year ended 31 March 2021.
Responsibilities and basis of report
As the charity trustees of the CIO you are responsible for the preparation of Ihe
accounts in accordance with the requirements of the Charities Act 2011 {'the Act,). I
report in respect of my examination of the CIO'S accounts carried out under section
145 of the 2011 Acl and in carrying out my examination I have followed all the
applicable Directions given by the Charity Commission under section 145{5)(b) of the
Act.
Independent examlnerfs statement
I have completed my examination. I confirm that no material matters have come to
my attention in connection with the examination giving me cause lo believe thal in
any material respect..
1. accounting records were not kept in resped of the CIO as required by
section 130 of the Act.. or
2. the accounts do not accord with those records,. or
3. the accounts do not comply with the applicable requirements concerning
the form and content of accounts sel out in the Charities (Accounts and
Reports) Regulations 2008 other than any requiremeril that the accounts give
a 'true and fair. view which is not a matter considered as part of an
independent examination.
I have no concems 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 under&tayding of the accounts to be reached.
Signed:
Name- Charlotte Morley
Relevant professional qualification or membership of professional bodies {if any)..
Address: 55 Sinclair Avenue, 8anbury, OX16 1 BG
Date.. 28 July 2021
|Charity No (if
any)
1176948
Period start date
**01.04.2020**
**To**
Period end date
31.03.2021
Oxfordshire Breastfeeding Support
Annualaccountsforthe period|Oxfordshire Breastfeeding Support|Oxfordshire Breastfeeding Support|Oxfordshire Breastfeeding Support|Charity No (if
any)|1176948||
|---|---|---|---|---|---|---|
||Annualaccountsforthe period||||||
||Period start date|**01.04.2020**|**To**|Period end date|31.03.2021||
## **Section A Statement of financial activities**
|**Recommended categories by activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|---|
||25,623|60,096|-|85,719|38,856|
||1,050|-|-|1,050|920|
||1,444|-|-|1,444|7,792|
||-|-||-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||28,117|60,096|-|88,213|47,568|
|||||||
||2,592|-|-|2,592|3,108|
||14,043|56,529|-|70,572|50,610|
||-|-|-|-|-|
||1,771|3,567|-|5,338|3,877|
||18,406|60,096|-|78,502|57,595|
|||||||
||9,711|-|-|9,711|10,027
-|
||-|-|-|-|-|
||9,711|-|-|9,711|10,027
-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||9,711|-|-|9,711|10,027
-|
|||||||
||36,997|-|-|36,997|47,024|
||46,708|-|-|46,708|36,997|
|||||||
1
## **Section B Balance sheet**
|Guidance Notes
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after one**
**year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
Signed by one or two trustees on behalf of all the
trustees|Guidance Notes
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after one**
**year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
Signed by one or two trustees on behalf of all the
trustees|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Total last year**
**£**
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||509|-|-|509|1,013|
|||-|-|-|-|-|
|||70,647|-|-|70,647|49,582|
|||71,156|-|-|71,156|50,595|
||||||||
|||24,448|-|-|24,448|13,598|
||||||||
|||46,708|-|-|46,708|36,997|
||||||||
|||46,708|-|**-**|46,708|36,997|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||46,708|-|-|46,708|36,997|
||||||||
|||-
- -|||-|-|
||||-||-|-|
|||46,708|||46,708|36,997|
||||||-||
|||46,708|-|-|46,708|36,997|
||||||||
|||Signature||Print Name||Date of
approval
dd/mm/yyyy|
||||||||
||||||||
CC17a (Excel)
07/09/21
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
|• and with*
• and with*|ü|the Statement of Recommended Practice: Accounting and Reporting by Charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) issued on 16 July 2014
the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland
(FRS 102)|
|---|---|---|
||ü||
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
ü
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the _**The charity is holding around 7 months of expenditure in reserves,**_ conclusion that the charity is a going concern; _**which is line with the stated reserves policy, and has grant funding agreed for the next 3 years so the Trustess consider the charity to be a going concern**_
Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
||||
|---|---|---|
|Yes*
No*|ü|* -Tick as appropriate|
||ü||
||||
## _**Please disclose:**_
## _**(i) the nature of the change in accounting policy;**_
CC17a (Excel)
07/09/21
3
_**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||ü||
||||
## _**Please disclose:**_
_**(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*
**_Please disclose:_**||||
|---|---|---|---|
||ü|* -Tick as appropriate||
||ü|||
|||||
|**_(i) the nature of the prior period error;_**||||
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item affected;_**
**_and_**||||
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**||||
CC17a (Excel)
07/09/21
4
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change in Not applicable , no changes to accounting policies accounting policy** _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **End of Start of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated**
CC17a (Excel)
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5
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as income with
an equivalent amount recognised as an expense under the appropriate heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair
value of those gifts at the time of their receipt and they are recognised on receipt. In the
reporting period in which the stocks are distributed, they are recognised as an expense at the
carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of the gift
to the charity provided the value of the gift can be measured reliably.
These are included in the Statement of Financial Activities (SoFA) when:
〈 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
〈 the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or services or
met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent that
the charity has provided the specified goods or services as entitlement to the grant only occurs
when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been grant
of probate, the executors have established that there are sufficient assets in the estate and any
conditions attached to the legacy are either within the control of the charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any
Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as
an addition to the same fund as the initial donation unless the donor or the terms of the appeal
have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income from
other trading activities' with the corresponding stock recognised in the balance sheet. On its
sale the value of stock is charged against 'Income from other trading activities' and the
proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||ü|No
N/a||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
|||||
|||||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can be|
|---|---|
|**royalties and dividends**|measured reliably.|
|**Income from membership**|Membership subscriptions received in the nature of a gift are recognised in Donations and|
|**subscriptions**|Legacies.|
||Membership subscriptions which gives a member the right to buy services or other benefits are|
||recognised as income earned from the provision of goods and services as income from
charitable activities.|
|**Settlement of insurance**|Insurance claims are only included in the SoFA when the general income recognition criteria|
|**claims**|are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.|
|**Investment gains and**||
|**losses**|This includes any realised or unrealised gains or losses on the sale of investments and any|
||gain or loss resulting from revaluing investments to market value at the end of the year.|
|**2.3 EXPENDITURE AND LIABILITIES**||
|**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or constructive|
||obligation committing the charity to pay out resources and the amount of the obligation can be
measured with reasonable certainty.|
|**Governance and support**
**costs**|Support costs have been allocated between governance costs and other support. Governance
costs comprise all costs involving public accountability of the charity and its compliance with
regulation and good practice.|
||Support costs include central functions and have been allocated to activity cost categories on a|
||basis consistent with the use of resources, eg allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.|
|**Grants with performance**
**conditions**|Where the charity gives a grant with conditions for its payment being a specific level of service
or output to be provided, such grants are only recognised in the SoFA once the recipient of the
grant has provided the specified service or output.|
|**Grants payable without**|Where there are no conditions attaching to the grant that enables the donor charity to|
|**performance conditions**|realistically avoid the commitment, a liability for the full funding obligation must be recognised.|
|**Redundancy cost**|The charity made no redundancy payments during the reporting period.|
|**Deferred income**|No material item of deferred income has been included in the accounts.|
|**Creditors**|The charity has creditors which are measured at settlement amounts less any trade discounts|
|**Provisions for liabilities**|A liability is measured on recognition at its historical cost and then subsequently measured at
the best estimate of the amount required to settle the obligation at the reporting date|
|**Basic financial instruments**|The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7
FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102
SORP.|
|**2.4 ASSETS**||
|**Tangible fixed assets for**|These are capitalised if they can be used for more than one year, and cost at least|
|**use by charity**||
||They are valued at cost.|
||The depreciation rates and methods used are disclosed in note 9.2.|
|**Intangible fixed assets**|The charity has intangible fixed assets, that is, non-monetary assets that do not have physical|
||substance but are identifiable and are controlled by the charity through custody or legal rights.|
||The amortisation rates and methods used are disclosed in note 9.5|
||They are valued at cost.|
|**Heritage assets**|The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,
technological, geophysical or environmental qualities that are held and maintained principally|
||for their contribution to knowledge and culture. The depreciation rates and methods used as
disclosed in note 9.6.1.4.|
They are valued at cost.
**Investments** Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.
|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|
|ü|ü|ü|
|Yes
No
N/a|||
|ü|ü|ü|
|Yes
No
N/a|||
|ü|ü|ü|
|Yes
No
N/a
|||
|ü
|ü|ü|
|Yes
No
N/a|||
|ü|ü|ü|
|Yes
No
N/a|||
|ü|ü|ü|
|Yes
No
N/a
|||
|ü
|ü|ü|
|Yes
No
N/a|||
|ü|ü|ü|
Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments **Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable **progress** value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement **Debtors** amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents **Current asset investments** with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
## **Note 3 Analysis of income**
|**Note 3**|||**Analysis**|**of income**||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||**Restricted**|||||||||
|||||||**Unrestricted**|||**income**||**Endowment**|||||||
||||||||**funds**||**funds**|||**funds**||**Total funds**||**Prior year**||
|||||**Analysis**||||||||||**£**||**£**||
|**Donations and**||Donations and gifts|||||25,153||1,451|||-||26,604||26,366||
|**legacies:**||Gift Aid|||||470||-|||-||470||624||
|||Legacies|||||-||-|||-||-||-||
|||General grants provided by government/other||||||||||||||||
|||charities|||||-||58,645|||-||58,645||11,866||
|||Membership subscriptions and sponsorships||||||||||||||||
|||which are in substance donations|||||-||-|||-||-||||
|||Donated goods, facilities and services|||||-||-|||-||-||-||
|||Other|||||-||-|||-||-||||
|||||**Total**|||25,623||60,096|||-||85,719||38,856||
|**Charitable**||||||||||||||||||
|**activities:**|||||||-||-|||-||-||-||
|||Breast pump hire|||||1,050||-|||-||1,050||920||
||||||||-||-|||-||-||-||
|||Other|||||-||-|||-||-||-||
|||||**Total**|||1,050||-|||-||1,050||920||
|**Other trading**||Fundraising||||||||||||||||
|**activities:**|||||||1,444||-|||-||1,444||7,792||
||||||||-||-|||-||-||-||
||||||||-||-|||-||-||-||
|||Other|||||-||-|||-||-||-||
|||||**Total**|||1,444||-|||-||1,444||7,792||
|**Income from**||Interest income|||||-||-|||-||-||-||
|**investments:**||Dividend income|||||-||-|||-||-||-||
|||Rental and leasing||income|||-||-|||-||-||-||
|||Other|||||-||-|||-||-||-||
|||||**Total**|||-||-|||-||-||-||
|**Separate**|||||||-||-|||-||-||-||
|**material item**|||||||-||-|||-||-||-||
|**of income:**|||||||-||-|||-||-||-||
||||||||-||-|||-||-||-||
|||||**Total**|||-||-|||-||-||-||
|**Other:**||Conversion of endowment funds into income|||||-||-|||-||-||-||
|||Gain on disposal of||a tangible fixed asset held for||||||||||||||
|||charity's own use|||||-||-|||-||-||-||
|||Gain on disposal of||a programme related||||||||||||||
|||investment|||||-||-|||-||-||-||
|||Royalties from the exploitation of intellectual||||||||||||||||
|||property rights|||||-||-|||-||-||-||
|||Other|||||-||-|||-||-||-||
|||||**Total**|||-||-|||-||-||-||
|**TOTAL INCOME**|||||||28,117||60,096|||-||88,213||47,568||
|**Other information:**||||||||||||||||||
**All income in the prior year was unrestricted except for: (please provide description and amounts)**
OCF COVID set up costs £5,390; OCF Barton sessions £2,250; Tampon Tax Donnington sessions £5,400; National Lottery Grant existing and expanded sessions £35,132; National Lottery grant COVID reponse £9,903; Mid Counties Coop Peer Supporter training £570
CC17a (Excel)
07/09/21
9
**Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.**
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
CC17a (Excel)
07/09/21
10
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|||||||**This year**|||**Last year**||
|---|---|---|---|---|---|---|---|---|---|---|
||||**Description**|||**£**|||**£**||
|**Government grant 1**|||||||-||-||
|**Government grant 2**|||||||-||-||
|**Government grant 3**|||||||-||-||
|**Other**|||||||-||-||
|||||**Total**|||-||-||
||||||||||||
|**_Please provide details of any unfulfilled_**|||||||||||
|**_conditions and other contingencies_**|||||||||||
|**_attaching to grants that have been_**|||||||||||
|**_recognised in income._**|Not applicable||||||||||
||||||||||||
|**_Please give details of other forms of_**|||||||||||
|**_government assistance from which the_**|||||||||||
|**_charity has directly benefited._**|Not applicable||||||||||
CC17a (Excel)
07/09/21
11
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
||||||**This year**|||**Last year**||
|---|---|---|---|---|---|---|---|---|---|
||||||**£**|||**£**||
|**Seconded staff**||||||-||-||
|**Use of property**||||||-||-||
|**Other**||||||-||-||
|||||||-||-||
|||||||||||
|**Please provide details of the accounting**||||||||||
|**policy for the recognition and valuation**||||||||||
|**of donated goods, facilities and services.**||Not applicable||||||||
|**Please provide details of any unfulfilled**||||||||||
|**conditions and other contingencies**||||||||||
|**attaching to resources from donated**||||||||||
|**goods and services not recognised in**||||||||||
|**income.**||Not applicable||||||||
|||Peer support is provided at drop in sessions by volunteers.||||||||
|||As well as assisting in talking to families about the normal||||||||
|||course of breastfeeding, referring to facilitators where||||||||
|||complex issues arise , peer supporters help with ensuring||||||||
|**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||appropiate session record keeping is maintained, setting up
and tidying the room and making refreshments. Volunteers
also orgainse fundraising events, help fill in grant
applications, help attract donors and run the breast pump
hire scheme. During the year all sessions were delivered||||||||
|||virtually and peer supporters attended group sessions to||||||||
|||help with welcome and discussion; lead break out rooms on||||||||
|||specific topics; and helped with support given on Facebook||||||||
|||groups||||||||
CC17a (Excel)
07/09/21
12
**Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Note 6**|||**Analysis of expenditure**||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||**Restricted**||||||||
||||||**Unrestricted**||**income**|**Endowment**|||||||
||||||**funds**||**funds**||**funds**||**Total funds**||**Prior year**||
||||**Analysis**||||||||**£**||**£**||
|**Expenditure on**
**raising funds:**||Incurred seeking donations
Incurred seeking legacies|||2,592||-||-||2,592||2,592||
||||||-||-||-||-||-||
|||Incurred seeking grants|||||||||||||
|||Operating membership schemes and|||||||||||||
|||social lotteries|||||||||||||
|||Staging fundraising events|||||||||||||
||||||-||||||-||516||
|||Fudraising agents|||||||||||||
|||Operating charity shops|||||||||||||
|||Operating a trading company undertaking|||||||||||||
|||non-charitable trading activity|||||||||||||
|||Advertising, marketing, direct mail and|||||||||||||
|||publicity|||-||-||-||-||-||
|||Start up costs incurred in generating new|||||||||||||
|||source of future income|||||||||||||
||||||-||-||-||-||-||
|||Database development costs|||||||||||||
||||||-||-||-||-||-||
|||Other trading activities|||||||||||||
|||Investment management costs:
Portfolio management costs|||-
-|
|-
-|
|-
-|
|-
-||-||
|||Cost of obtaining investment advice|||||||||||||
||||||-||-||-||-||-||
|||Investment administration costs|||||||||||||
||||||-||-||-||-||-||
|||Intellectual property licencing costs|||||||||||||
||||||-||-||-||-||-||
|||Rent collection, property repairs and|||||||||||||
|||maintenance charges|||-||-||-||-||-||
||||||-||-||-||-||-||
|||**Total expenditure on raising funds**|||2,592|||-||-|2,592||3,108||
|**Expenditure on**
**charitable activities**||Facilitator session fees
Facilitator project running costs||
|6,564
6,811||33,804
20,212||-
-|
|40,368
27,023||29,280
19,440||
|||Antenatal and peer support sessions|||668||2,513||-||3,181||1,891||
||||||-||-||-||-||-||
|||**Total expenditure on charitable**
**activities**|||14,043||56,529||-||70,572||50,611||
|**Separate material**
**item of expense**|||||-||-||-||-||-||
||||||-||-||-||-||-||
||||||-||-||-||-||-||
||||||-||-||-||-||-||
|||**Total**|||-||-||-||-||-||
||||||||||||||||
CC17a (Excel)
07/09/21
13
## **Other**
|||||||
|---|---|---|---|---|---|
|Insurance|76|182|-|258|258|
|Equipment|368|500|-|868|-|
|Administration|1,333|2,885|-|4,218|3,568|
|Volunteer expenses|-|-|-|-|-|
|Trustee expenses|-|-|-|-|51|
|**Total other expenditure**|1,777|3,567|-|5,344|3,877|
|18,412
60,096
-
78,508
57,596
**RE**||||||
## **TOTAL EXPENDITURE**
## **Other information:**
## **Analysis of expenditure on charitable activities**
||||||||
|---|---|---|---|---|---|---|
|**Activity or**
**programme**|**Activities undertaken directly**||**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total prior_**
**_year_**|
||**£**||**£**|**£**|**£**|**£**|
|Sessions
Training|Dropins and online support||62047|5344|67391|48720|
||Antenatalsessions and peersupport training||3181||3181|1891|
|Other|||||||
|**Total**|||65228|5344|70572|50611|
||||||||
||||||||
|||
Charitable activites last year were split between grant funding £50,611 and support
costs £3,876|||||
**Prior year expenditure on charitable activities can be analysed as follows:** Charitable activites last year were split between grant funding £50,611 and support costs £3,876
**Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)** Material items of expenditure are facilitator direct session costs and project management costs. 2020/21 £67,391 (2019/20 £48,720)
CC17a (Excel)
07/09/21
14
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
- -
**Total extrordinary items**
**Description**
Not applicable|**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
- -
**Total extrordinary items**
**Description**
Not applicable|**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
- -
**Total extrordinary items**
**Description**
Not applicable|**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
- -
**Total extrordinary items**
**Description**
Not applicable|
|---|---|---|---|
|||-|-|
||-||-|
|||-|-|
|||||
|||-|-|
|||-|-|
CC17a (Excel)
07/09/21
15
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||||||||
|---|---|---|---|---|---|---|---|
|||**Amount received**||**Amount paid out**||**Balance held at period end**||
|**Description/name of party**|**Related party**
**(Yes or No)**|**This year**
|**Last year**|**This year**|**Last year**|**This year**|**Last year**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|**Not applicable**||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
|||||||||
_**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_
|**_8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of_**
**_goods or services, please discose details of any balances outstanding between any participating members._**|**_8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of_**
**_goods or services, please discose details of any balances outstanding between any participating members._**|**_8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of_**
**_goods or services, please discose details of any balances outstanding between any participating members._**|
|---|---|---|
||||
|**Description/name of party**|**Balance held at period end**||
||**This year**|**Last year**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
07/09/21
16
## **Section C Notes to the accounts**
## **Note 9 Support Costs**
|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|
|---|---|---|---|---|---|---|
|**Support cost**
**(examples)**|**Raising funds**
**£**|**Drop in**
**sessions/online**
**support**
**£**|**Peer**
**support/Antenatal**
**£**|**£**|**Grand total**
**£**|**Basis of**
**allocation**|
|||||||**(Describe**
**method)**|
|Governance
|-|-||-|-||
|Insurance|-|250|8|-|258|Time spent|
|Website and other fees|-|2,895|57|-|2,952|Time spent|
||-|-||-|-||
|Other|-|2,101|33|-|2,134|Time spent|
|**Total**|-|5,246|98|-|5,344||
||||||||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
The organisation has identified it's support costs and allocated them between the 2 main activities undertaken based on an estimate of time allocated per month to the different activitiy sessions. Governance costs at present relate to time spent by Trustees on charity management. No costs are incurred for this.
CC17a (Excel)
07/09/21
17
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**_Please provide details of the amount paid for any statutory external scrutiny of accounts_**
**_and other services provided by your independent examiner. If nothing was paid please_**
**_enter '0' in the appropriate box(es)._**|**_Please provide details of the amount paid for any statutory external scrutiny of accounts_**
**_and other services provided by your independent examiner. If nothing was paid please_**
**_enter '0' in the appropriate box(es)._**|**_Please provide details of the amount paid for any statutory external scrutiny of accounts_**
**_and other services provided by your independent examiner. If nothing was paid please_**
**_enter '0' in the appropriate box(es)._**|
|---|---|---|
|**This year**
**Last year**
**£**
**£**
0
0
0
0
0
0
0
0
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**
**independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|||
||**This year**
**£**|**Last year**
**£**|
||0|0|
||0|0|
||0|0|
||0|0|
CC17a (Excel)
07/09/21
18
**Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
## _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**111 Stff Ct**||||||||
|---|---|---|---|---|---|---|---|
|**. a oss**||||||||
||||**This year**|||**Last year**||
||||**£**|||**£**||
|**Salaries and wages**||||-||-||
|**Social security costs**||||-||-||
|**Pension costs (defined contribution scheme)**||||-||-||
|**Other employee benefits**||||-||-||
||
**Total staff costs**|||-||-||
None noted
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
**None noted**
|||
|---|---|
|**Band**|**Number of employees**|
|**£60,000 to £69,999**|None|
|**£70,000 to £79,999**|None|
|**£80,000 to £89,999**|None|
|**£90,000 to £99,999**|None|
|**£100,000 to £109,999**|None|
|||
|||
|||
|||
**Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity**
No employees. No payments made to Trustees for services.
|**11.2 Average head count in the year**|||||**This year**
**Number**|||**Last year**
**Number**||
|---|---|---|---|---|---|---|---|---|---|
|**The parts of the charity in which the**|**Fundraising**|||||-||-||
|**employees work**|**Charitable Activities**|||||-||-||
||**Governance**|||||-||-||
||**Other**|||||-||-||
||||**Total**|||-||-||
|||||||||||
**11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
CC17a (Excel)
07/09/21
19
**Please explain the nature of the payment** None **Please state the legal authority or reason for making the payment** n/a **Please state the amount of the payment (or value of any waiver of a right to an asset)** n/a
## **11.4 Redundancy payments**
_**Please complete if any redundancy or termination payment is made in the period.**_
**Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments**
None n/a n/a n/a
CC17a (Excel)
07/09/21
20
## **Section C Notes to the accounts (cont)**
## **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
**Amount of contributions recognised in the** Not applicable **SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.**
**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan**
CC17a (Excel)
07/09/21
21
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## _**Not applicable**_
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
||**Grants to institutions**
**Grants to**
**individuals**
**Support costs**
**Total**
**£**
**£**
- -
- -
- -
**- - - -**
|**Grants to institutions**
**Grants to**
**individuals**
**Support costs**
**Total**
**£**
**£**
- -
- -
- -
**- - - -**
|**Grants to institutions**
**Grants to**
**individuals**
**Support costs**
**Total**
**£**
**£**
- -
- -
- -
**- - - -**
|**Grants to institutions**
**Grants to**
**individuals**
**Support costs**
**Total**
**£**
**£**
- -
- -
- -
**- - - -**
|
|---|---|---|---|---|
|**Analysis**|**Grants to institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|
|Activity orproject1|||**£**|**£**|
|Activity orproject2|||-|-|
|Activity orproject 3|||-|-|
|Activity orproject4|||-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
||||||
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
|**13.2 Grants made to institutions**|**13.2 Grants made to institutions**|**13.2 Grants made to institutions**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grantspaid £**
-
-
-
-
-
-
-
-
-
-
**-**
-
-|
|---|---|---|---|
|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**||**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|||**_No_**|**_Provide details_**
**_below_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**-**|
||||-|
||||-|
CC17a (Excel)
07/09/21
22
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets n/a**_
## **14.1 Cost or valuation**
|**Freehold land &**
**buildings**
**£**|
**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|
|-|-|-|-|-|
|-|-|-|-|-|
|-|-|-|-|-|
|-|-|-|-|-|
|-|-|-|-|-|
|-|-|-|-|-|
## **14.2 Depreciation and impairments**
|****Basis**|****Basis**|SL or RB||SL or RB||SL or RB||SL or RB||SL or RB||Straight Line||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||("SL") or||
|||||||||||||Reducing||
||||||||||||Balance ("RB")|||
|**** Rate**||||||||||||||
|At beginning of the year||-||-||-||-||-||||
|Disposals||-||-||-||-||-||||
|Depreciation||-||-||-||-||-||||
|Impairment||-||-||-||-||-||||
|Transfers*||-||-||-||-||-||||
|At end of the year||-||-||-||-||-||||
|||||||||||||||
## **14.3 Net book value**
|-|-|-|-|-|
|---|---|---|---|---|
|-|-|-|-|-|
## **14.4 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
CC17a (Excel)
07/09/21
23
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied and significant assumptions**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **14.6 Other disclosures**
_**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used.**_
_**(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.**_
_**(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB_
CC17a (Excel)
07/09/21
24
**Section C Notes to the accounts (co**
## **Note 15 Intangible assets**
## _**Please complete this note if the charity has any intangible assets n/a**_
## **15.1 Cost or valuation**
|**15.1 Cost or valuation**||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Research &**||**Patents and**||**Other**||**Total**||||
|||**development**||**trademarks**||||||||
|||**£**||**£**||**£**||**£**||||
|At beginning of the year||-||-||-||-||||
|Additions||-||-||-||-||||
|Disposals||-||-||-||-||||
|Revaluations||-||-||-||-||||
|Transfers *||-||-||-||-||||
|At end of the year||-||-||-||-||||
|||||||||||||
|**15.2 Amortisation and**|**impairments**|||||||||||
|****Basis**||SL or RB||SL or RB||SL or RB||SL or RB||Straight Line||
|||||||||||("SL") or||
|||||||||||Reducing||
||||||||||Balance ("RB")|||
|**** Rate**||||||||||||
|At beginning of the year||-||-||-||-||||
|Disposals||-||-||-||-||||
|Amortisation||-||-||-||-||||
|Impairment||-||-||-||-||||
|Transfers*||-||-||-||-||||
|At end of year||-||-||-||-||||
|||||||||||||
|**15.3 Net book value**||||||||||||
|Nat book value at the||-||-||-||-||||
|beginning of the year||||||||||||
|Net book value at the||-||-||-||-||||
|end of the year||||||||||||
|||||||||||||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
CC17a (Excel)
07/09/21
25
_**Policies for the recognition of any capital development**_
## **15.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **15.7 Other disclosures**
_**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.**_
_**(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_
- _**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.**_
- _**(iv) State the amount of research and development expenditure recognised as expenditure in the year.**_
- _**(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.**_
_**(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB_
_= reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
07/09/21
26
**Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets n/a**
## _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**(i) Explain the nature and scale of heritage assets held.**
**(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
## **16.2 Cost or valuation**
|**16.2 Cost or valuation**|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Heritage asset 1 Heritage asset 2 Heritage asset 3 Heritage asset 4**|||||||||**Total**||||
||||**£**||**£**||**£**||**£**||**£**||||
|At beginning of the year|||-||-||-||-||-||||
|Additions|||-||-||-||-||-||||
|Disposals|||-||-||-||-||-||||
|Revaluations|||-||-||-||-||-||||
|Transfers *|||-||-||-||-||-||||
|At end of the year|||-||-||-||-||-||||
||||||||||||||||
|**16.3 Depreciation and impairments**|||||||||||||||
|****Basis**||||||||||||Straight Line|||
||||||||||||||("SL") or||
||||||||||||||Reducing||
||||||||||||||Balance||
|**** Rate**|||||||||||||~~("RB")~~||
||||||||||||||||
||||||||||||||||
|At beginning of the year|||-||-||-||-||-||||
|Disposals|||-||-||-||-||-||||
|Depreciation|||-||-||-||-||-||||
|Impairment|||-||-||-||-||-||||
|Transfers*|||-||-||-||-||-||||
|At end of year|||-||-||-||-||-||||
||||||||||||||||
|**16.4 Net book value**|||||||||||||||
|Nat book value at the beginning of the year|||-||-||-||-||-||||
|Net book value at the end of the year|||-||-||-||-||-||||
||||||||||||||||
## **16.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
CC17a (Excel)
07/09/21
27
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
## _**qualifications of independent valuer**_
## _**the methods applied and significant assumptions**_
_**any significant limitations on the valuation**_
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|||||||||
|---|---|---|---|---|---|---|---|
|||**At valuation**|**At cost Group B**|||**Total**||
|||**Group A**||||||
|||**£**||**£**||**£**||
|Carrying amount at the beginning of the||-||-||-||
|period||||||||
|||||||||
|Additions||-||-||-||
|Disposals||-||-||-||
|Depreciation/impairment||-||-||-||
|Revaluation||-||-||-||
|Carrying amount at the end of period||-||-||-||
|||||||||
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet.**
**(ii) Describe the significance and nature of heritage assets.**
**(iii) Disclose information that is helpful in assessing the value of heritage assets.**
**(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
CC17a (Excel)
|Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|-|-|-|-|-|
|
|---|---|---|---|---|---|---|
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||**-**|**-**|**-**|**-**|**-**||
||||||||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||**-**|**-**|**-**|**-**|**-**||
||||||||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||**-**|**-**|**-**|**-**|**-**||
CC17a (Excel)
07/09/21
29
**Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
## **n/a**
## _**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|**Cash & cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Total**|**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-
-
-
-
-
-
-|**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-
-
-
-
-
-
-|**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-
-
-
-
-
-
-|
|---|---|---|---|
|||||
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
|||||
|||||
## **17.3 If your charity holds investment properties, please complete the following note:**
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity**
CC17a (Excel)
07/09/21
30
## **(ii) Name or independent valuer, if applicable, and relevant qualifications**
**(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds**
**(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Analysis of current asset**||**This year**|||**Last year**|||
|---|---|---|---|---|---|---|---|
|**investments**||||||||
|||**£**|||**£**|||
||||-|||-||
|**Cash or cash equivalents**|||-|||-||
|**Listed investments**|||-|||-||
|**Investment properties**|||-|||-||
|**Social investments**|||-|||-||
|**Other investments**|||-|||-||
|**Total**||||||||
## **17.5 Guarantees**
**Please provide details and amount of any guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from those guarantees**
**Please explain how the guarantee furthers the charity's aims**
## **17.6 Concessionary loans**
|**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple loans_**
**_made may be disclosed in aggregate provided that such_**
**_aggregation does not obsure significant information_).**
**_Total_**
**_Description_**
**Terms and conditions eg interest rate, security**
**provided**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information)._**
**_Description_**
**_Total_**|**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple loans_**
**_made may be disclosed in aggregate provided that such_**
**_aggregation does not obsure significant information_).**
**_Total_**
**_Description_**
**Terms and conditions eg interest rate, security**
**provided**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information)._**
**_Description_**
**_Total_**|||
|---|---|---|---|
||**_Description_**|**This year £**|**Last year £**|
|||||
|||||
|||||
|||||
||**_Total_**|||
|||||
||**_Description_**|**This year £**|**Last year £**|
|||||
|||||
|||||
||**_Total_**|||
|||||
CC17a (Excel)
07/09/21
31
**Value of any concessionary loans which have been committed but not taken up at the reporting date**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
## **17.7 Additional information**
**Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.**
**For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.**
**Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
CC17a (Excel)
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32
**Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## **n/a**
_**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**||||||
|---|---|---|---|---|---|
||**Stock**||**Donated goods**||**Work in**
**progress**|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
## **18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
CC17a (Excel)
07/09/21
33
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**_Please complete this note if the charity has any debtors or_**
**_prepayments._**
**Note 19 Debtors and prepayments**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|||
||**This year**
**£**|**Last year**
**£**|
||-|-|
||39.0|167.0|
||470.0|846.0|
||509.0|1,013.0|
||||
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**|**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**|**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**|
|---|---|---|
|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|||
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
07/09/21
34
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Accruals for grants payable**
- - - -
**Bank loans and overdrafts**
- - - -
**Trade creditors**
- - - -
**Payments received on account for contracts or**
**performance-related grants**
- - - -
**Accruals and deferred income**
24,448 13,598- -
**Taxation and social security**
- - - -
**Other creditors**
- - - -
**Total** 24,448 13,598 - -
**Amounts falling due within**
**oneyear**
**Amounts falling due after**
**more than oneyear**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Accruals for grants payable**
- - - -
**Bank loans and overdrafts**
- - - -
**Trade creditors**
- - - -
**Payments received on account for contracts or**
**performance-related grants**
- - - -
**Accruals and deferred income**
24,448 13,598- -
**Taxation and social security**
- - - -
**Other creditors**
- - - -
**Total** 24,448 13,598 - -
**Amounts falling due within**
**oneyear**
**Amounts falling due after**
**more than oneyear**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Accruals for grants payable**
- - - -
**Bank loans and overdrafts**
- - - -
**Trade creditors**
- - - -
**Payments received on account for contracts or**
**performance-related grants**
- - - -
**Accruals and deferred income**
24,448 13,598- -
**Taxation and social security**
- - - -
**Other creditors**
- - - -
**Total** 24,448 13,598 - -
**Amounts falling due within**
**oneyear**
**Amounts falling due after**
**more than oneyear**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Accruals for grants payable**
- - - -
**Bank loans and overdrafts**
- - - -
**Trade creditors**
- - - -
**Payments received on account for contracts or**
**performance-related grants**
- - - -
**Accruals and deferred income**
24,448 13,598- -
**Taxation and social security**
- - - -
**Other creditors**
- - - -
**Total** 24,448 13,598 - -
**Amounts falling due within**
**oneyear**
**Amounts falling due after**
**more than oneyear**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Accruals for grants payable**
- - - -
**Bank loans and overdrafts**
- - - -
**Trade creditors**
- - - -
**Payments received on account for contracts or**
**performance-related grants**
- - - -
**Accruals and deferred income**
24,448 13,598- -
**Taxation and social security**
- - - -
**Other creditors**
- - - -
**Total** 24,448 13,598 - -
**Amounts falling due within**
**oneyear**
**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**Amounts falling due within**
**oneyear**||**Amounts falling due after**
**more than oneyear**||
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||24,448|13,598|-|-|
||-|-|-|-|
||-|-|-|-|
||24,448|13,598|-|-|
||||||
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
## _**Please explain the reasons why income is deferred.**_
_**Donation income received in March 2019 with condition that expenditure would only take place from 2019/2020 onwards was released to income during the current year**_
|**_Please explain the reasons why income is deferred._**|**_Please explain the reasons why income is deferred._**|**_Please explain the reasons why income is deferred._**|
|---|---|---|
|
**_Donation income received in March 2019 with condition that expenditure would only take place from 2019/2020_**
**_onwards was released to income during the current year_**|||
||||
|**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|||
||**This year**
**£**|**Last year**
**£**|
||7,650|-|
||17,513|1,173|
||-7,650|-|
||17,513|1,173|
CC17a (Excel)
07/09/21
35
## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Please provide:**
**- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments;**
## _**Not applicable**_
- **an indication of the uncertainties about the amount or timing of those outflows; and**
**- the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.**
## **21.2 Movements in recognised provisions and funding commitment during the period**
|**. ovemens n recognse provsons an unng commmen urng e pero**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**|||
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||||
**21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).**
**21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.**
CC17a (Excel)
07/09/21
36
## **Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of** _**Not applicable**_ **financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
CC17a (Excel)
07/09/21
37
## **Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets n/a**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
**Description of item including its legal nature. Please describe any security provided in connection to the liability.**
**Estimate of financial effect**
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
**Description of item Estimate of financial effect**
## **23.4 Other disclosures for contingent assets and/or liabilities**
**Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
CC17a (Excel)
07/09/21
38
## **Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**N 24 Ch bk d i hd**|||
|---|---|---|
|**ote as at an an n an**
**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
- -
- -
70,647 49,585
- -
70,647 49,585||
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||70,647|49,585|
||-|-|
||70,647|49,585|
CC17a (Excel)
07/09/21
39
**Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities n/a**
**25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
CC17a (Excel)
07/09/21
40
**Section C Notes to the accounts (cont)**
**Note 26 Events after the end of the reporting period n/a**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
**Please provide details of the nature of the event**
**Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made**
CC17a (Excel)
07/09/21
41
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|
|---|---|---|---|---|---|---|---|---|
||||||||||
|**Fund names**|**Type PE, EE R**
**or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|OCF COVID response|R|Additional COVID expenses|-|5,390|-5,390|-|-|-|
|Lottery grant fund|R|To run extra sessions and projects as per
Lottery funding bid|-|35,132|-35,132|-|-|-|
|Tampon tax fund|R|To run Donnington sessions|-|5,400|-5,400|-|-|-|
|OCF Barton fund|R|To run new Barton sessions|-|2,250|-2,250|-|-|-|
|Lottery COVID response|R|Additional COVID expenses|-|9,903|-9,903|-|-|-|
|Mid Counties|R|Peer Support training|-|570|-570|-|-|-|
|Localgiving|R|Additional COVID expenses|-|1,451|-1,451|-|-|-|
|General fund|U|unrestricted|37,001|28,117|-18,409|-|-|46,709|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||37,001
|88,213|- 78,505|-|-|46,709|
CC17a (Excel)
07/09/21
42
## **Section C Notes to the accounts (cont)**
**Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|
|---|---|---|---|---|---|---|---|---|
||||||||||
|**Fund names**|**Type PE, EE R**
**or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|OCF antentatal fund|R|To run monthly antental sessions and yearly
peer support sessions|595|-|-595|-|-|-|
|Lottery grant fund|R|To run extra sessions and projects as per
Lottery funding bid|-|8,536|-8,536|-|-|-|
|Tampon tax fund|R|To run Donnington sessions|-|1,080|-1,080|-|-|-|
|OCF Barton fund|R|To run new Barton sessions|-|2,250|-2,250|-|-|-|
|SOFR fund|R|To run SOFR sessions|-|4,605|-4,605|-|-|-|
|General fund|U|unrestricted|46,429|31,097|-40,525|-|-|37,001|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||47,024
|47,568|- 57,591|-|-|37,001|
CC17a (Excel)
07/09/21
43
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
|**27.3 Transfers between funds**|**27.3 Transfers between funds**|**27.3 Transfers between funds**|
|---|---|---|
||**Reason for transfer and where endowment is converted to income, legal**
**power for its conversion**|**Amount**
|
|Between unrestricted and
restricted funds|||
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
||||
|**27.4 Designated funds**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
CC17a (Excel)
07/09/21
44
## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**None**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**_In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any_**
**_remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it._**|**_In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any_**
**_remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it._**|**_In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any_**
**_remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it._**|**_In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any_**
**_remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it._**|**_In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any_**
**_remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it._**|**_In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any_**
**_remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it._**|**_In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any_**
**_remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it._**|
|---|---|---|---|---|---|---|
||||||||
|**Name of trustee**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|||||
|||**Thisyear**||||**Lastyear**|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including loss**
**of office)/ex**
**gratia**|
**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
||||||||
||||||||
||||||||
||||||||
||||||||
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
**Not applicable**
**----- Start of picture text -----**
Not applicable
**----- End of picture text -----**
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**No trustee expenses have been incurred (True or False)**
||||
|---|---|---|
|**Type of expenses reimbursed**|**This year**|**Last year**|
||**£**|**£**|
|**Travel**|||
|**Subsistence**|||
|**Accommodation**|||
|**Other (please specify): Training**|**0**|**51**|
||||
|**TOTAL**|**0**|**51**|
|**0**
**Please provide the number of trustees reimbursed for expenses**
**or who had expenses paid by the charity**|||
## **28.3 Transaction(s) with related parties**
CC17a (Excel)
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45
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
|**There have been no related party transactions in the reporting period (True or False)**
**_TRUE_**
|**There have been no related party transactions in the reporting period (True or False)**
**_TRUE_**
|**There have been no related party transactions in the reporting period (True or False)**
**_TRUE_**
|**There have been no related party transactions in the reporting period (True or False)**
**_TRUE_**
|**There have been no related party transactions in the reporting period (True or False)**
**_TRUE_**
|**There have been no related party transactions in the reporting period (True or False)**
**_TRUE_**
|**There have been no related party transactions in the reporting period (True or False)**
**_TRUE_**
|
|---|---|---|---|---|---|---|
|**Name of the trustee or**
**related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**|
||||**£**|**£**|**£**|**£**|
||||||||
||||||||
||||||||
||||||||
||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
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46
## **Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
Reserves policy: OBS will review the level of reserves held, both restricted and unrestricted, at each Trustee meeting. The charity relies on donations from individuals, grants and fundraising to fund the majority of it's charitable activities. The nature of these income streams are that funds are not certain to be received and are not evenly spread throughout the year. As future income from donations is uncertain and would be affected by the wider economic conditions then holding reserves allows the charity time to plan the best way to reduce services or investigate other sources of funding. The charity has been awarded some long term grant funding, most notably £114k over 4 years from the National Lottery. This has meant that the charity feels more confident in holding a reduced level of reserves compared to the prior years and use this money to invest in the sessions that aren't funded by the grants.
At present the drop in sessions are held online, however as the transition is made back to face to face then extra costs may be incurred and the Trustees believe itis reasonable to hold cash reserves to enable rental payments to be made. Also with operating conditions likely to be uncertain for the foreseeable future the Trustees believe that it is prudent to hold enough reserves to provide a buffer for any emergency expenses, as well as to ensure that funds are available in a timely manner to continue to expand our level and nature of service provision.
The charity is now holding an increasing number of sessions a week, and in order to assist in the planning of future service levels and to enable giving notice to both service users and facilitators of any reductions in service levels because of lack of funds, the Trustees consider in reasonable to hold around 9 months of expenditure in reserve. Unrestricted reserves at the end of the year were £47k which represents about 8 months of expenditure, along with an additional £17k of deferred grant income which has been earmarked for future activities.
CC17a (Excel)
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47
Independent Examiner's Report to the Trustees of Oxfordshire
Breastfeeding Support
I reporl to the Irustees on my examination of the accounts of the Oxfordshire
Breastteeding SupF)Ort (The Charitable Incorporated Organisation, or CIO) for the
year ended 31 March 2021.
Responsibilities and basis of report
As the charity trustees of the CIO you are responsible for the preparation of Ihe
accounts in accordance with the requirements of the Charities Act 2011 {'the Act,). I
report in respect of my examination of the CIO'S accounts carried out under section
145 of the 2011 Acl and in carrying out my examination I have followed all the
applicable Directions given by the Charity Commission under section 145{5)(b) of the
Act.
Independent examlnerfs statement
I have completed my examination. I confirm that no material matters have come to
my attention in connection with the examination giving me cause lo believe thal in
any material respect..
1. accounting records were not kept in resped of the CIO as required by
section 130 of the Act.. or
2. the accounts do not accord with those records,. or
3. the accounts do not comply with the applicable requirements concerning
the form and content of accounts sel out in the Charities (Accounts and
Reports) Regulations 2008 other than any requiremeril that the accounts give
a 'true and fair. view which is not a matter considered as part of an
independent examination.
I have no concems 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 under&tayding of the accounts to be reached.
Signed:
Name- Charlotte Morley
Relevant professional qualification or membership of professional bodies {if any)..
Address: 55 Sinclair Avenue, 8anbury, OX16 1 BG
Date.. 28 July 2021
|Charity No (if
any)
1176948
Period start date
**01.04.2020**
**To**
Period end date
31.03.2021
Oxfordshire Breastfeeding Support
Annualaccountsforthe period|Oxfordshire Breastfeeding Support|Oxfordshire Breastfeeding Support|Oxfordshire Breastfeeding Support|Charity No (if
any)|1176948||
|---|---|---|---|---|---|---|
||Annualaccountsforthe period||||||
||Period start date|**01.04.2020**|**To**|Period end date|31.03.2021||
## **Section A Statement of financial activities**
|**Recommended categories by activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|---|
||25,623|60,096|-|85,719|38,856|
||1,050|-|-|1,050|920|
||1,444|-|-|1,444|7,792|
||-|-||-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||28,117|60,096|-|88,213|47,568|
|||||||
||2,592|-|-|2,592|3,108|
||14,043|56,529|-|70,572|50,610|
||-|-|-|-|-|
||1,771|3,567|-|5,338|3,877|
||18,406|60,096|-|78,502|57,595|
|||||||
||9,711|-|-|9,711|10,027
-|
||-|-|-|-|-|
||9,711|-|-|9,711|10,027
-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||9,711|-|-|9,711|10,027
-|
|||||||
||36,997|-|-|36,997|47,024|
||46,708|-|-|46,708|36,997|
|||||||
1
## **Section B Balance sheet**
|Guidance Notes
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after one**
**year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
Signed by one or two trustees on behalf of all the
trustees|Guidance Notes
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after one**
**year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
Signed by one or two trustees on behalf of all the
trustees|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Total last year**
**£**
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||509|-|-|509|1,013|
|||-|-|-|-|-|
|||70,647|-|-|70,647|49,582|
|||71,156|-|-|71,156|50,595|
||||||||
|||24,448|-|-|24,448|13,598|
||||||||
|||46,708|-|-|46,708|36,997|
||||||||
|||46,708|-|**-**|46,708|36,997|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||46,708|-|-|46,708|36,997|
||||||||
|||-
- -|||-|-|
||||-||-|-|
|||46,708|||46,708|36,997|
||||||-||
|||46,708|-|-|46,708|36,997|
||||||||
|||Signature||Print Name||Date of
approval
dd/mm/yyyy|
||||||||
||||||||
CC17a (Excel)
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2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
|• and with*
• and with*|ü|the Statement of Recommended Practice: Accounting and Reporting by Charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) issued on 16 July 2014
the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland
(FRS 102)|
|---|---|---|
||ü||
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
ü
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the _**The charity is holding around 7 months of expenditure in reserves,**_ conclusion that the charity is a going concern; _**which is line with the stated reserves policy, and has grant funding agreed for the next 3 years so the Trustess consider the charity to be a going concern**_
Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
||||
|---|---|---|
|Yes*
No*|ü|* -Tick as appropriate|
||ü||
||||
## _**Please disclose:**_
## _**(i) the nature of the change in accounting policy;**_
CC17a (Excel)
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3
_**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||ü||
||||
## _**Please disclose:**_
_**(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*
**_Please disclose:_**||||
|---|---|---|---|
||ü|* -Tick as appropriate||
||ü|||
|||||
|**_(i) the nature of the prior period error;_**||||
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item affected;_**
**_and_**||||
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**||||
CC17a (Excel)
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4
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change in Not applicable , no changes to accounting policies accounting policy** _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **End of Start of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated**
CC17a (Excel)
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5
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as income with
an equivalent amount recognised as an expense under the appropriate heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair
value of those gifts at the time of their receipt and they are recognised on receipt. In the
reporting period in which the stocks are distributed, they are recognised as an expense at the
carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of the gift
to the charity provided the value of the gift can be measured reliably.
These are included in the Statement of Financial Activities (SoFA) when:
〈 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
〈 the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or services or
met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent that
the charity has provided the specified goods or services as entitlement to the grant only occurs
when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been grant
of probate, the executors have established that there are sufficient assets in the estate and any
conditions attached to the legacy are either within the control of the charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any
Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as
an addition to the same fund as the initial donation unless the donor or the terms of the appeal
have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income from
other trading activities' with the corresponding stock recognised in the balance sheet. On its
sale the value of stock is charged against 'Income from other trading activities' and the
proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||ü|No
N/a||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
|||||
|||||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can be|
|---|---|
|**royalties and dividends**|measured reliably.|
|**Income from membership**|Membership subscriptions received in the nature of a gift are recognised in Donations and|
|**subscriptions**|Legacies.|
||Membership subscriptions which gives a member the right to buy services or other benefits are|
||recognised as income earned from the provision of goods and services as income from
charitable activities.|
|**Settlement of insurance**|Insurance claims are only included in the SoFA when the general income recognition criteria|
|**claims**|are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.|
|**Investment gains and**||
|**losses**|This includes any realised or unrealised gains or losses on the sale of investments and any|
||gain or loss resulting from revaluing investments to market value at the end of the year.|
|**2.3 EXPENDITURE AND LIABILITIES**||
|**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or constructive|
||obligation committing the charity to pay out resources and the amount of the obligation can be
measured with reasonable certainty.|
|**Governance and support**
**costs**|Support costs have been allocated between governance costs and other support. Governance
costs comprise all costs involving public accountability of the charity and its compliance with
regulation and good practice.|
||Support costs include central functions and have been allocated to activity cost categories on a|
||basis consistent with the use of resources, eg allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.|
|**Grants with performance**
**conditions**|Where the charity gives a grant with conditions for its payment being a specific level of service
or output to be provided, such grants are only recognised in the SoFA once the recipient of the
grant has provided the specified service or output.|
|**Grants payable without**|Where there are no conditions attaching to the grant that enables the donor charity to|
|**performance conditions**|realistically avoid the commitment, a liability for the full funding obligation must be recognised.|
|**Redundancy cost**|The charity made no redundancy payments during the reporting period.|
|**Deferred income**|No material item of deferred income has been included in the accounts.|
|**Creditors**|The charity has creditors which are measured at settlement amounts less any trade discounts|
|**Provisions for liabilities**|A liability is measured on recognition at its historical cost and then subsequently measured at
the best estimate of the amount required to settle the obligation at the reporting date|
|**Basic financial instruments**|The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7
FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102
SORP.|
|**2.4 ASSETS**||
|**Tangible fixed assets for**|These are capitalised if they can be used for more than one year, and cost at least|
|**use by charity**||
||They are valued at cost.|
||The depreciation rates and methods used are disclosed in note 9.2.|
|**Intangible fixed assets**|The charity has intangible fixed assets, that is, non-monetary assets that do not have physical|
||substance but are identifiable and are controlled by the charity through custody or legal rights.|
||The amortisation rates and methods used are disclosed in note 9.5|
||They are valued at cost.|
|**Heritage assets**|The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,
technological, geophysical or environmental qualities that are held and maintained principally|
||for their contribution to knowledge and culture. The depreciation rates and methods used as
disclosed in note 9.6.1.4.|
They are valued at cost.
**Investments** Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.
|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|
|ü|ü|ü|
|Yes
No
N/a|||
|ü|ü|ü|
|Yes
No
N/a|||
|ü|ü|ü|
|Yes
No
N/a
|||
|ü
|ü|ü|
|Yes
No
N/a|||
|ü|ü|ü|
|Yes
No
N/a|||
|ü|ü|ü|
|Yes
No
N/a
|||
|ü
|ü|ü|
|Yes
No
N/a|||
|ü|ü|ü|
Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments **Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable **progress** value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement **Debtors** amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents **Current asset investments** with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
## **Note 3 Analysis of income**
|**Note 3**|||**Analysis**|**of income**||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||**Restricted**|||||||||
|||||||**Unrestricted**|||**income**||**Endowment**|||||||
||||||||**funds**||**funds**|||**funds**||**Total funds**||**Prior year**||
|||||**Analysis**||||||||||**£**||**£**||
|**Donations and**||Donations and gifts|||||25,153||1,451|||-||26,604||26,366||
|**legacies:**||Gift Aid|||||470||-|||-||470||624||
|||Legacies|||||-||-|||-||-||-||
|||General grants provided by government/other||||||||||||||||
|||charities|||||-||58,645|||-||58,645||11,866||
|||Membership subscriptions and sponsorships||||||||||||||||
|||which are in substance donations|||||-||-|||-||-||||
|||Donated goods, facilities and services|||||-||-|||-||-||-||
|||Other|||||-||-|||-||-||||
|||||**Total**|||25,623||60,096|||-||85,719||38,856||
|**Charitable**||||||||||||||||||
|**activities:**|||||||-||-|||-||-||-||
|||Breast pump hire|||||1,050||-|||-||1,050||920||
||||||||-||-|||-||-||-||
|||Other|||||-||-|||-||-||-||
|||||**Total**|||1,050||-|||-||1,050||920||
|**Other trading**||Fundraising||||||||||||||||
|**activities:**|||||||1,444||-|||-||1,444||7,792||
||||||||-||-|||-||-||-||
||||||||-||-|||-||-||-||
|||Other|||||-||-|||-||-||-||
|||||**Total**|||1,444||-|||-||1,444||7,792||
|**Income from**||Interest income|||||-||-|||-||-||-||
|**investments:**||Dividend income|||||-||-|||-||-||-||
|||Rental and leasing||income|||-||-|||-||-||-||
|||Other|||||-||-|||-||-||-||
|||||**Total**|||-||-|||-||-||-||
|**Separate**|||||||-||-|||-||-||-||
|**material item**|||||||-||-|||-||-||-||
|**of income:**|||||||-||-|||-||-||-||
||||||||-||-|||-||-||-||
|||||**Total**|||-||-|||-||-||-||
|**Other:**||Conversion of endowment funds into income|||||-||-|||-||-||-||
|||Gain on disposal of||a tangible fixed asset held for||||||||||||||
|||charity's own use|||||-||-|||-||-||-||
|||Gain on disposal of||a programme related||||||||||||||
|||investment|||||-||-|||-||-||-||
|||Royalties from the exploitation of intellectual||||||||||||||||
|||property rights|||||-||-|||-||-||-||
|||Other|||||-||-|||-||-||-||
|||||**Total**|||-||-|||-||-||-||
|**TOTAL INCOME**|||||||28,117||60,096|||-||88,213||47,568||
|**Other information:**||||||||||||||||||
**All income in the prior year was unrestricted except for: (please provide description and amounts)**
OCF COVID set up costs £5,390; OCF Barton sessions £2,250; Tampon Tax Donnington sessions £5,400; National Lottery Grant existing and expanded sessions £35,132; National Lottery grant COVID reponse £9,903; Mid Counties Coop Peer Supporter training £570
CC17a (Excel)
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**Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.**
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
CC17a (Excel)
07/09/21
10
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|||||||**This year**|||**Last year**||
|---|---|---|---|---|---|---|---|---|---|---|
||||**Description**|||**£**|||**£**||
|**Government grant 1**|||||||-||-||
|**Government grant 2**|||||||-||-||
|**Government grant 3**|||||||-||-||
|**Other**|||||||-||-||
|||||**Total**|||-||-||
||||||||||||
|**_Please provide details of any unfulfilled_**|||||||||||
|**_conditions and other contingencies_**|||||||||||
|**_attaching to grants that have been_**|||||||||||
|**_recognised in income._**|Not applicable||||||||||
||||||||||||
|**_Please give details of other forms of_**|||||||||||
|**_government assistance from which the_**|||||||||||
|**_charity has directly benefited._**|Not applicable||||||||||
CC17a (Excel)
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11
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
||||||**This year**|||**Last year**||
|---|---|---|---|---|---|---|---|---|---|
||||||**£**|||**£**||
|**Seconded staff**||||||-||-||
|**Use of property**||||||-||-||
|**Other**||||||-||-||
|||||||-||-||
|||||||||||
|**Please provide details of the accounting**||||||||||
|**policy for the recognition and valuation**||||||||||
|**of donated goods, facilities and services.**||Not applicable||||||||
|**Please provide details of any unfulfilled**||||||||||
|**conditions and other contingencies**||||||||||
|**attaching to resources from donated**||||||||||
|**goods and services not recognised in**||||||||||
|**income.**||Not applicable||||||||
|||Peer support is provided at drop in sessions by volunteers.||||||||
|||As well as assisting in talking to families about the normal||||||||
|||course of breastfeeding, referring to facilitators where||||||||
|||complex issues arise , peer supporters help with ensuring||||||||
|**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||appropiate session record keeping is maintained, setting up
and tidying the room and making refreshments. Volunteers
also orgainse fundraising events, help fill in grant
applications, help attract donors and run the breast pump
hire scheme. During the year all sessions were delivered||||||||
|||virtually and peer supporters attended group sessions to||||||||
|||help with welcome and discussion; lead break out rooms on||||||||
|||specific topics; and helped with support given on Facebook||||||||
|||groups||||||||
CC17a (Excel)
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12
**Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Note 6**|||**Analysis of expenditure**||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||**Restricted**||||||||
||||||**Unrestricted**||**income**|**Endowment**|||||||
||||||**funds**||**funds**||**funds**||**Total funds**||**Prior year**||
||||**Analysis**||||||||**£**||**£**||
|**Expenditure on**
**raising funds:**||Incurred seeking donations
Incurred seeking legacies|||2,592||-||-||2,592||2,592||
||||||-||-||-||-||-||
|||Incurred seeking grants|||||||||||||
|||Operating membership schemes and|||||||||||||
|||social lotteries|||||||||||||
|||Staging fundraising events|||||||||||||
||||||-||||||-||516||
|||Fudraising agents|||||||||||||
|||Operating charity shops|||||||||||||
|||Operating a trading company undertaking|||||||||||||
|||non-charitable trading activity|||||||||||||
|||Advertising, marketing, direct mail and|||||||||||||
|||publicity|||-||-||-||-||-||
|||Start up costs incurred in generating new|||||||||||||
|||source of future income|||||||||||||
||||||-||-||-||-||-||
|||Database development costs|||||||||||||
||||||-||-||-||-||-||
|||Other trading activities|||||||||||||
|||Investment management costs:
Portfolio management costs|||-
-|
|-
-|
|-
-|
|-
-||-||
|||Cost of obtaining investment advice|||||||||||||
||||||-||-||-||-||-||
|||Investment administration costs|||||||||||||
||||||-||-||-||-||-||
|||Intellectual property licencing costs|||||||||||||
||||||-||-||-||-||-||
|||Rent collection, property repairs and|||||||||||||
|||maintenance charges|||-||-||-||-||-||
||||||-||-||-||-||-||
|||**Total expenditure on raising funds**|||2,592|||-||-|2,592||3,108||
|**Expenditure on**
**charitable activities**||Facilitator session fees
Facilitator project running costs||
|6,564
6,811||33,804
20,212||-
-|
|40,368
27,023||29,280
19,440||
|||Antenatal and peer support sessions|||668||2,513||-||3,181||1,891||
||||||-||-||-||-||-||
|||**Total expenditure on charitable**
**activities**|||14,043||56,529||-||70,572||50,611||
|**Separate material**
**item of expense**|||||-||-||-||-||-||
||||||-||-||-||-||-||
||||||-||-||-||-||-||
||||||-||-||-||-||-||
|||**Total**|||-||-||-||-||-||
||||||||||||||||
CC17a (Excel)
07/09/21
13
## **Other**
|||||||
|---|---|---|---|---|---|
|Insurance|76|182|-|258|258|
|Equipment|368|500|-|868|-|
|Administration|1,333|2,885|-|4,218|3,568|
|Volunteer expenses|-|-|-|-|-|
|Trustee expenses|-|-|-|-|51|
|**Total other expenditure**|1,777|3,567|-|5,344|3,877|
|18,412
60,096
-
78,508
57,596
**RE**||||||
## **TOTAL EXPENDITURE**
## **Other information:**
## **Analysis of expenditure on charitable activities**
||||||||
|---|---|---|---|---|---|---|
|**Activity or**
**programme**|**Activities undertaken directly**||**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total prior_**
**_year_**|
||**£**||**£**|**£**|**£**|**£**|
|Sessions
Training|Dropins and online support||62047|5344|67391|48720|
||Antenatalsessions and peersupport training||3181||3181|1891|
|Other|||||||
|**Total**|||65228|5344|70572|50611|
||||||||
||||||||
|||
Charitable activites last year were split between grant funding £50,611 and support
costs £3,876|||||
**Prior year expenditure on charitable activities can be analysed as follows:** Charitable activites last year were split between grant funding £50,611 and support costs £3,876
**Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)** Material items of expenditure are facilitator direct session costs and project management costs. 2020/21 £67,391 (2019/20 £48,720)
CC17a (Excel)
07/09/21
14
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
- -
**Total extrordinary items**
**Description**
Not applicable|**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
- -
**Total extrordinary items**
**Description**
Not applicable|**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
- -
**Total extrordinary items**
**Description**
Not applicable|**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
- -
**Total extrordinary items**
**Description**
Not applicable|
|---|---|---|---|
|||-|-|
||-||-|
|||-|-|
|||||
|||-|-|
|||-|-|
CC17a (Excel)
07/09/21
15
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||||||||
|---|---|---|---|---|---|---|---|
|||**Amount received**||**Amount paid out**||**Balance held at period end**||
|**Description/name of party**|**Related party**
**(Yes or No)**|**This year**
|**Last year**|**This year**|**Last year**|**This year**|**Last year**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|**Not applicable**||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
|||||||||
_**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_
|**_8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of_**
**_goods or services, please discose details of any balances outstanding between any participating members._**|**_8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of_**
**_goods or services, please discose details of any balances outstanding between any participating members._**|**_8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of_**
**_goods or services, please discose details of any balances outstanding between any participating members._**|
|---|---|---|
||||
|**Description/name of party**|**Balance held at period end**||
||**This year**|**Last year**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
07/09/21
16
## **Section C Notes to the accounts**
## **Note 9 Support Costs**
|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|
|---|---|---|---|---|---|---|
|**Support cost**
**(examples)**|**Raising funds**
**£**|**Drop in**
**sessions/online**
**support**
**£**|**Peer**
**support/Antenatal**
**£**|**£**|**Grand total**
**£**|**Basis of**
**allocation**|
|||||||**(Describe**
**method)**|
|Governance
|-|-||-|-||
|Insurance|-|250|8|-|258|Time spent|
|Website and other fees|-|2,895|57|-|2,952|Time spent|
||-|-||-|-||
|Other|-|2,101|33|-|2,134|Time spent|
|**Total**|-|5,246|98|-|5,344||
||||||||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
The organisation has identified it's support costs and allocated them between the 2 main activities undertaken based on an estimate of time allocated per month to the different activitiy sessions. Governance costs at present relate to time spent by Trustees on charity management. No costs are incurred for this.
CC17a (Excel)
07/09/21
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## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**_Please provide details of the amount paid for any statutory external scrutiny of accounts_**
**_and other services provided by your independent examiner. If nothing was paid please_**
**_enter '0' in the appropriate box(es)._**|**_Please provide details of the amount paid for any statutory external scrutiny of accounts_**
**_and other services provided by your independent examiner. If nothing was paid please_**
**_enter '0' in the appropriate box(es)._**|**_Please provide details of the amount paid for any statutory external scrutiny of accounts_**
**_and other services provided by your independent examiner. If nothing was paid please_**
**_enter '0' in the appropriate box(es)._**|
|---|---|---|
|**This year**
**Last year**
**£**
**£**
0
0
0
0
0
0
0
0
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**
**independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|||
||**This year**
**£**|**Last year**
**£**|
||0|0|
||0|0|
||0|0|
||0|0|
CC17a (Excel)
07/09/21
18
**Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
## _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**111 Stff Ct**||||||||
|---|---|---|---|---|---|---|---|
|**. a oss**||||||||
||||**This year**|||**Last year**||
||||**£**|||**£**||
|**Salaries and wages**||||-||-||
|**Social security costs**||||-||-||
|**Pension costs (defined contribution scheme)**||||-||-||
|**Other employee benefits**||||-||-||
||
**Total staff costs**|||-||-||
None noted
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
**None noted**
|||
|---|---|
|**Band**|**Number of employees**|
|**£60,000 to £69,999**|None|
|**£70,000 to £79,999**|None|
|**£80,000 to £89,999**|None|
|**£90,000 to £99,999**|None|
|**£100,000 to £109,999**|None|
|||
|||
|||
|||
**Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity**
No employees. No payments made to Trustees for services.
|**11.2 Average head count in the year**|||||**This year**
**Number**|||**Last year**
**Number**||
|---|---|---|---|---|---|---|---|---|---|
|**The parts of the charity in which the**|**Fundraising**|||||-||-||
|**employees work**|**Charitable Activities**|||||-||-||
||**Governance**|||||-||-||
||**Other**|||||-||-||
||||**Total**|||-||-||
|||||||||||
**11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
CC17a (Excel)
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**Please explain the nature of the payment** None **Please state the legal authority or reason for making the payment** n/a **Please state the amount of the payment (or value of any waiver of a right to an asset)** n/a
## **11.4 Redundancy payments**
_**Please complete if any redundancy or termination payment is made in the period.**_
**Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments**
None n/a n/a n/a
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
**Amount of contributions recognised in the** Not applicable **SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.**
**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan**
CC17a (Excel)
07/09/21
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## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## _**Not applicable**_
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
||**Grants to institutions**
**Grants to**
**individuals**
**Support costs**
**Total**
**£**
**£**
- -
- -
- -
**- - - -**
|**Grants to institutions**
**Grants to**
**individuals**
**Support costs**
**Total**
**£**
**£**
- -
- -
- -
**- - - -**
|**Grants to institutions**
**Grants to**
**individuals**
**Support costs**
**Total**
**£**
**£**
- -
- -
- -
**- - - -**
|**Grants to institutions**
**Grants to**
**individuals**
**Support costs**
**Total**
**£**
**£**
- -
- -
- -
**- - - -**
|
|---|---|---|---|---|
|**Analysis**|**Grants to institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|
|Activity orproject1|||**£**|**£**|
|Activity orproject2|||-|-|
|Activity orproject 3|||-|-|
|Activity orproject4|||-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
||||||
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
|**13.2 Grants made to institutions**|**13.2 Grants made to institutions**|**13.2 Grants made to institutions**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grantspaid £**
-
-
-
-
-
-
-
-
-
-
**-**
-
-|
|---|---|---|---|
|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**||**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|||**_No_**|**_Provide details_**
**_below_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**-**|
||||-|
||||-|
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets n/a**_
## **14.1 Cost or valuation**
|**Freehold land &**
**buildings**
**£**|
**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|
|-|-|-|-|-|
|-|-|-|-|-|
|-|-|-|-|-|
|-|-|-|-|-|
|-|-|-|-|-|
|-|-|-|-|-|
## **14.2 Depreciation and impairments**
|****Basis**|****Basis**|SL or RB||SL or RB||SL or RB||SL or RB||SL or RB||Straight Line||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||("SL") or||
|||||||||||||Reducing||
||||||||||||Balance ("RB")|||
|**** Rate**||||||||||||||
|At beginning of the year||-||-||-||-||-||||
|Disposals||-||-||-||-||-||||
|Depreciation||-||-||-||-||-||||
|Impairment||-||-||-||-||-||||
|Transfers*||-||-||-||-||-||||
|At end of the year||-||-||-||-||-||||
|||||||||||||||
## **14.3 Net book value**
|-|-|-|-|-|
|---|---|---|---|---|
|-|-|-|-|-|
## **14.4 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
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## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied and significant assumptions**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **14.6 Other disclosures**
_**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used.**_
_**(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.**_
_**(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB_
CC17a (Excel)
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**Section C Notes to the accounts (co**
## **Note 15 Intangible assets**
## _**Please complete this note if the charity has any intangible assets n/a**_
## **15.1 Cost or valuation**
|**15.1 Cost or valuation**||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Research &**||**Patents and**||**Other**||**Total**||||
|||**development**||**trademarks**||||||||
|||**£**||**£**||**£**||**£**||||
|At beginning of the year||-||-||-||-||||
|Additions||-||-||-||-||||
|Disposals||-||-||-||-||||
|Revaluations||-||-||-||-||||
|Transfers *||-||-||-||-||||
|At end of the year||-||-||-||-||||
|||||||||||||
|**15.2 Amortisation and**|**impairments**|||||||||||
|****Basis**||SL or RB||SL or RB||SL or RB||SL or RB||Straight Line||
|||||||||||("SL") or||
|||||||||||Reducing||
||||||||||Balance ("RB")|||
|**** Rate**||||||||||||
|At beginning of the year||-||-||-||-||||
|Disposals||-||-||-||-||||
|Amortisation||-||-||-||-||||
|Impairment||-||-||-||-||||
|Transfers*||-||-||-||-||||
|At end of year||-||-||-||-||||
|||||||||||||
|**15.3 Net book value**||||||||||||
|Nat book value at the||-||-||-||-||||
|beginning of the year||||||||||||
|Net book value at the||-||-||-||-||||
|end of the year||||||||||||
|||||||||||||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
CC17a (Excel)
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_**Policies for the recognition of any capital development**_
## **15.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **15.7 Other disclosures**
_**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.**_
_**(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_
- _**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.**_
- _**(iv) State the amount of research and development expenditure recognised as expenditure in the year.**_
- _**(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.**_
_**(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB_
_= reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
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**Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets n/a**
## _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**(i) Explain the nature and scale of heritage assets held.**
**(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
## **16.2 Cost or valuation**
|**16.2 Cost or valuation**|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Heritage asset 1 Heritage asset 2 Heritage asset 3 Heritage asset 4**|||||||||**Total**||||
||||**£**||**£**||**£**||**£**||**£**||||
|At beginning of the year|||-||-||-||-||-||||
|Additions|||-||-||-||-||-||||
|Disposals|||-||-||-||-||-||||
|Revaluations|||-||-||-||-||-||||
|Transfers *|||-||-||-||-||-||||
|At end of the year|||-||-||-||-||-||||
||||||||||||||||
|**16.3 Depreciation and impairments**|||||||||||||||
|****Basis**||||||||||||Straight Line|||
||||||||||||||("SL") or||
||||||||||||||Reducing||
||||||||||||||Balance||
|**** Rate**|||||||||||||~~("RB")~~||
||||||||||||||||
||||||||||||||||
|At beginning of the year|||-||-||-||-||-||||
|Disposals|||-||-||-||-||-||||
|Depreciation|||-||-||-||-||-||||
|Impairment|||-||-||-||-||-||||
|Transfers*|||-||-||-||-||-||||
|At end of year|||-||-||-||-||-||||
||||||||||||||||
|**16.4 Net book value**|||||||||||||||
|Nat book value at the beginning of the year|||-||-||-||-||-||||
|Net book value at the end of the year|||-||-||-||-||-||||
||||||||||||||||
## **16.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
CC17a (Excel)
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## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
## _**qualifications of independent valuer**_
## _**the methods applied and significant assumptions**_
_**any significant limitations on the valuation**_
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|||||||||
|---|---|---|---|---|---|---|---|
|||**At valuation**|**At cost Group B**|||**Total**||
|||**Group A**||||||
|||**£**||**£**||**£**||
|Carrying amount at the beginning of the||-||-||-||
|period||||||||
|||||||||
|Additions||-||-||-||
|Disposals||-||-||-||
|Depreciation/impairment||-||-||-||
|Revaluation||-||-||-||
|Carrying amount at the end of period||-||-||-||
|||||||||
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet.**
**(ii) Describe the significance and nature of heritage assets.**
**(iii) Disclose information that is helpful in assessing the value of heritage assets.**
**(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
CC17a (Excel)
|Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|-|-|-|-|-|
|
|---|---|---|---|---|---|---|
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||**-**|**-**|**-**|**-**|**-**||
||||||||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||**-**|**-**|**-**|**-**|**-**||
||||||||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||**-**|**-**|**-**|**-**|**-**||
CC17a (Excel)
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29
**Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
## **n/a**
## _**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|**Cash & cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Total**|**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-
-
-
-
-
-
-|**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-
-
-
-
-
-
-|**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-
-
-
-
-
-
-|
|---|---|---|---|
|||||
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
|||||
|||||
## **17.3 If your charity holds investment properties, please complete the following note:**
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity**
CC17a (Excel)
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30
## **(ii) Name or independent valuer, if applicable, and relevant qualifications**
**(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds**
**(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Analysis of current asset**||**This year**|||**Last year**|||
|---|---|---|---|---|---|---|---|
|**investments**||||||||
|||**£**|||**£**|||
||||-|||-||
|**Cash or cash equivalents**|||-|||-||
|**Listed investments**|||-|||-||
|**Investment properties**|||-|||-||
|**Social investments**|||-|||-||
|**Other investments**|||-|||-||
|**Total**||||||||
## **17.5 Guarantees**
**Please provide details and amount of any guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from those guarantees**
**Please explain how the guarantee furthers the charity's aims**
## **17.6 Concessionary loans**
|**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple loans_**
**_made may be disclosed in aggregate provided that such_**
**_aggregation does not obsure significant information_).**
**_Total_**
**_Description_**
**Terms and conditions eg interest rate, security**
**provided**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information)._**
**_Description_**
**_Total_**|**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple loans_**
**_made may be disclosed in aggregate provided that such_**
**_aggregation does not obsure significant information_).**
**_Total_**
**_Description_**
**Terms and conditions eg interest rate, security**
**provided**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information)._**
**_Description_**
**_Total_**|||
|---|---|---|---|
||**_Description_**|**This year £**|**Last year £**|
|||||
|||||
|||||
|||||
||**_Total_**|||
|||||
||**_Description_**|**This year £**|**Last year £**|
|||||
|||||
|||||
||**_Total_**|||
|||||
CC17a (Excel)
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31
**Value of any concessionary loans which have been committed but not taken up at the reporting date**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
## **17.7 Additional information**
**Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.**
**For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.**
**Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
CC17a (Excel)
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**Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## **n/a**
_**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**||||||
|---|---|---|---|---|---|
||**Stock**||**Donated goods**||**Work in**
**progress**|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
## **18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
CC17a (Excel)
07/09/21
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## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**_Please complete this note if the charity has any debtors or_**
**_prepayments._**
**Note 19 Debtors and prepayments**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|||
||**This year**
**£**|**Last year**
**£**|
||-|-|
||39.0|167.0|
||470.0|846.0|
||509.0|1,013.0|
||||
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**|**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**|**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**|
|---|---|---|
|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|||
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
07/09/21
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## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Accruals for grants payable**
- - - -
**Bank loans and overdrafts**
- - - -
**Trade creditors**
- - - -
**Payments received on account for contracts or**
**performance-related grants**
- - - -
**Accruals and deferred income**
24,448 13,598- -
**Taxation and social security**
- - - -
**Other creditors**
- - - -
**Total** 24,448 13,598 - -
**Amounts falling due within**
**oneyear**
**Amounts falling due after**
**more than oneyear**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Accruals for grants payable**
- - - -
**Bank loans and overdrafts**
- - - -
**Trade creditors**
- - - -
**Payments received on account for contracts or**
**performance-related grants**
- - - -
**Accruals and deferred income**
24,448 13,598- -
**Taxation and social security**
- - - -
**Other creditors**
- - - -
**Total** 24,448 13,598 - -
**Amounts falling due within**
**oneyear**
**Amounts falling due after**
**more than oneyear**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Accruals for grants payable**
- - - -
**Bank loans and overdrafts**
- - - -
**Trade creditors**
- - - -
**Payments received on account for contracts or**
**performance-related grants**
- - - -
**Accruals and deferred income**
24,448 13,598- -
**Taxation and social security**
- - - -
**Other creditors**
- - - -
**Total** 24,448 13,598 - -
**Amounts falling due within**
**oneyear**
**Amounts falling due after**
**more than oneyear**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Accruals for grants payable**
- - - -
**Bank loans and overdrafts**
- - - -
**Trade creditors**
- - - -
**Payments received on account for contracts or**
**performance-related grants**
- - - -
**Accruals and deferred income**
24,448 13,598- -
**Taxation and social security**
- - - -
**Other creditors**
- - - -
**Total** 24,448 13,598 - -
**Amounts falling due within**
**oneyear**
**Amounts falling due after**
**more than oneyear**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Accruals for grants payable**
- - - -
**Bank loans and overdrafts**
- - - -
**Trade creditors**
- - - -
**Payments received on account for contracts or**
**performance-related grants**
- - - -
**Accruals and deferred income**
24,448 13,598- -
**Taxation and social security**
- - - -
**Other creditors**
- - - -
**Total** 24,448 13,598 - -
**Amounts falling due within**
**oneyear**
**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**Amounts falling due within**
**oneyear**||**Amounts falling due after**
**more than oneyear**||
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||24,448|13,598|-|-|
||-|-|-|-|
||-|-|-|-|
||24,448|13,598|-|-|
||||||
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
## _**Please explain the reasons why income is deferred.**_
_**Donation income received in March 2019 with condition that expenditure would only take place from 2019/2020 onwards was released to income during the current year**_
|**_Please explain the reasons why income is deferred._**|**_Please explain the reasons why income is deferred._**|**_Please explain the reasons why income is deferred._**|
|---|---|---|
|
**_Donation income received in March 2019 with condition that expenditure would only take place from 2019/2020_**
**_onwards was released to income during the current year_**|||
||||
|**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|||
||**This year**
**£**|**Last year**
**£**|
||7,650|-|
||17,513|1,173|
||-7,650|-|
||17,513|1,173|
CC17a (Excel)
07/09/21
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## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Please provide:**
**- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments;**
## _**Not applicable**_
- **an indication of the uncertainties about the amount or timing of those outflows; and**
**- the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.**
## **21.2 Movements in recognised provisions and funding commitment during the period**
|**. ovemens n recognse provsons an unng commmen urng e pero**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**|||
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||||
**21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).**
**21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.**
CC17a (Excel)
07/09/21
36
## **Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of** _**Not applicable**_ **financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
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## **Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets n/a**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
**Description of item including its legal nature. Please describe any security provided in connection to the liability.**
**Estimate of financial effect**
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
**Description of item Estimate of financial effect**
## **23.4 Other disclosures for contingent assets and/or liabilities**
**Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
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## **Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**N 24 Ch bk d i hd**|||
|---|---|---|
|**ote as at an an n an**
**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
- -
- -
70,647 49,585
- -
70,647 49,585||
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||70,647|49,585|
||-|-|
||70,647|49,585|
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**Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities n/a**
**25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
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**Section C Notes to the accounts (cont)**
**Note 26 Events after the end of the reporting period n/a**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
**Please provide details of the nature of the event**
**Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made**
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|
|---|---|---|---|---|---|---|---|---|
||||||||||
|**Fund names**|**Type PE, EE R**
**or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|OCF COVID response|R|Additional COVID expenses|-|5,390|-5,390|-|-|-|
|Lottery grant fund|R|To run extra sessions and projects as per
Lottery funding bid|-|35,132|-35,132|-|-|-|
|Tampon tax fund|R|To run Donnington sessions|-|5,400|-5,400|-|-|-|
|OCF Barton fund|R|To run new Barton sessions|-|2,250|-2,250|-|-|-|
|Lottery COVID response|R|Additional COVID expenses|-|9,903|-9,903|-|-|-|
|Mid Counties|R|Peer Support training|-|570|-570|-|-|-|
|Localgiving|R|Additional COVID expenses|-|1,451|-1,451|-|-|-|
|General fund|U|unrestricted|37,001|28,117|-18,409|-|-|46,709|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||37,001
|88,213|- 78,505|-|-|46,709|
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## **Section C Notes to the accounts (cont)**
**Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds_**|
|---|---|---|---|---|---|---|---|---|
||||||||||
|**Fund names**|**Type PE, EE R**
**or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|OCF antentatal fund|R|To run monthly antental sessions and yearly
peer support sessions|595|-|-595|-|-|-|
|Lottery grant fund|R|To run extra sessions and projects as per
Lottery funding bid|-|8,536|-8,536|-|-|-|
|Tampon tax fund|R|To run Donnington sessions|-|1,080|-1,080|-|-|-|
|OCF Barton fund|R|To run new Barton sessions|-|2,250|-2,250|-|-|-|
|SOFR fund|R|To run SOFR sessions|-|4,605|-4,605|-|-|-|
|General fund|U|unrestricted|46,429|31,097|-40,525|-|-|37,001|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||47,024
|47,568|- 57,591|-|-|37,001|
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
|**27.3 Transfers between funds**|**27.3 Transfers between funds**|**27.3 Transfers between funds**|
|---|---|---|
||**Reason for transfer and where endowment is converted to income, legal**
**power for its conversion**|**Amount**
|
|Between unrestricted and
restricted funds|||
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
||||
|**27.4 Designated funds**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
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## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**None**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**_In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any_**
**_remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it._**|**_In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any_**
**_remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it._**|**_In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any_**
**_remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it._**|**_In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any_**
**_remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it._**|**_In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any_**
**_remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it._**|**_In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any_**
**_remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it._**|**_In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any_**
**_remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it._**|
|---|---|---|---|---|---|---|
||||||||
|**Name of trustee**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|||||
|||**Thisyear**||||**Lastyear**|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including loss**
**of office)/ex**
**gratia**|
**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
||||||||
||||||||
||||||||
||||||||
||||||||
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
**Not applicable**
**----- Start of picture text -----**
Not applicable
**----- End of picture text -----**
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**No trustee expenses have been incurred (True or False)**
||||
|---|---|---|
|**Type of expenses reimbursed**|**This year**|**Last year**|
||**£**|**£**|
|**Travel**|||
|**Subsistence**|||
|**Accommodation**|||
|**Other (please specify): Training**|**0**|**51**|
||||
|**TOTAL**|**0**|**51**|
|**0**
**Please provide the number of trustees reimbursed for expenses**
**or who had expenses paid by the charity**|||
## **28.3 Transaction(s) with related parties**
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_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
|**There have been no related party transactions in the reporting period (True or False)**
**_TRUE_**
|**There have been no related party transactions in the reporting period (True or False)**
**_TRUE_**
|**There have been no related party transactions in the reporting period (True or False)**
**_TRUE_**
|**There have been no related party transactions in the reporting period (True or False)**
**_TRUE_**
|**There have been no related party transactions in the reporting period (True or False)**
**_TRUE_**
|**There have been no related party transactions in the reporting period (True or False)**
**_TRUE_**
|**There have been no related party transactions in the reporting period (True or False)**
**_TRUE_**
|
|---|---|---|---|---|---|---|
|**Name of the trustee or**
**related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**|
||||**£**|**£**|**£**|**£**|
||||||||
||||||||
||||||||
||||||||
||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
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## **Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
Reserves policy: OBS will review the level of reserves held, both restricted and unrestricted, at each Trustee meeting. The charity relies on donations from individuals, grants and fundraising to fund the majority of it's charitable activities. The nature of these income streams are that funds are not certain to be received and are not evenly spread throughout the year. As future income from donations is uncertain and would be affected by the wider economic conditions then holding reserves allows the charity time to plan the best way to reduce services or investigate other sources of funding. The charity has been awarded some long term grant funding, most notably £114k over 4 years from the National Lottery. This has meant that the charity feels more confident in holding a reduced level of reserves compared to the prior years and use this money to invest in the sessions that aren't funded by the grants.
At present the drop in sessions are held online, however as the transition is made back to face to face then extra costs may be incurred and the Trustees believe itis reasonable to hold cash reserves to enable rental payments to be made. Also with operating conditions likely to be uncertain for the foreseeable future the Trustees believe that it is prudent to hold enough reserves to provide a buffer for any emergency expenses, as well as to ensure that funds are available in a timely manner to continue to expand our level and nature of service provision.
The charity is now holding an increasing number of sessions a week, and in order to assist in the planning of future service levels and to enable giving notice to both service users and facilitators of any reductions in service levels because of lack of funds, the Trustees consider in reasonable to hold around 9 months of expenditure in reserve. Unrestricted reserves at the end of the year were £47k which represents about 8 months of expenditure, along with an additional £17k of deferred grant income which has been earmarked for future activities.
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