## **OXFORDSHIRE BREASTFEEDING SUPPORT** Annual Report 2021/22: Pandemic recovery
## **Contents**
|**Contents**||
|---|---|
|**Contents**|**1**|
|**Administrative information**|**2**|
|**Introduction from the Chair of Trustees**|**3**|
|**Aims and objectives**|**4**|
|**Achievements and performance**|**5**|
|In person sessions|6|
|Virtual 1:1 consultations|8|
|Antenatal breastfeeding education sessions|10|
|Facebook|10|
|OBS Volunteers|11|
|For students and health professionals|12|
|Widening access|14|
|Family Nurse Partnership|15|
|Supporting research|16|
|OBS in the news|16|
|All about our service users|17|
|Financial report|**18**|
|Donors|20|
|**Risk management**|**21**|
|**Looking towards 2022-23**|**21**|
1
## **Administrative information**
**Registered name** Oxfordshire Breastfeeding Support
**Registered address** 11 Brunstock Beck
Didcot OX11 7YG
**Email** team@oxbreastfeedingsupport.org **Registered charity no.** 1176948
## **Trustees**
Dr Ilana Levene (Chair) Louise Ellis ACA (Treasurer) Dr Juliet Rayment (Strategy) Sev Gunes-Lasnet (Fundraising) Danielle Beaumont-Orr (Safeguarding & Team Liaison) Dr Rain Irshad (appointed September 2021) Khatsha Ali (appointed September 2021) Anna Hodges (appointed September 2021) Wanja Knighton (resigned May 2021)
## **Contracted clinical facilitators**
Jayne Joyce (resigned April 2022) Lisa Mansour Charlotte Gilman Julie Gallegos Cathy Berry
## **Non-clinical contractors (management and administration)**
Jayne Joyce (Project Lead; resigned April 2022)
Kawther Alfasi (Operations Lead; from April 2022 Interim Project Lead) Catriana McKie (Digital Lead) Charlotte Gilman (Fundraising) Lisa Mansour (Equality, Diversity and Inclusion; from April 2022 Interim clinical Lead)
Hannah Dingwall-Jones (Administration)
2
## **Introduction from the Chair of Trustees**
Welcome to our 2021/2022 annual report!
Oxfordshire Breastfeeding Support has been on an incredible journey of growth and momentum since we registered as a charity in 2016. This year we continue to grow in our influence, financial diversity and ambitions.
We were expecting the year to bring challenges of a return to hybrid and physical working after a year of predominantly virtual breastfeeding support, and we have taken up this challenge, continuing to learn how to use the best parts of old and new as you’ll see in these pages.
We didn't expect a different challenge coming at the end of the year - that our wonderful Project Lead, Jayne Joyce, would be offered the chance of a lifetime to become one of a small team of international authors for a new edition of La Leche League International's flagship book _The Art of Breastfeeding._ We are so grateful for Jayne's unending and inspirational commitment to OBS, and our previous incarnation OBCG, and wish her all our congratulations and good wishes for her new position, which she started in the new financial year. Thanks so much to Kawther Alfasi for stepping up to become interim Project Lead and to Lisa Mansour as interim Clinical Lead after Jayne’s departure. OBS is particularly proud that Cathy Berry, who has been a wonderful OBS volunteer peer supporter for a long time, was able to take over Jayne’s clinical work, as she has worked hard to be certified as an Association of Breastfeeding Mothers (ABM) breastfeeding counsellor. Welcome also to Hannah Dingwall-Jones, who was initially appointed as a temporary administrator, taking over Kawther’s previous role. They have all shown such hard work, good sense and commitment to OBS, ably supported by the rest of our wonderful team.
I took over as Chair of Trustees this year from Juliet Rayment, who remained my wing-woman, much relied upon as we navigated the year’s challenges. Thanks to all my wonderful Trustees who started or finished the financial year with OBS - Louise, Juliet, Sev, Danielle, Wanja, Rain, Khatsha and Anna. A group of dynamic and passionate women who strive to help OBS deliver our charitable purpose in the most effective and efficient way (despite all having extremely busy lives and young children). As always we are on the lookout for new trustees as people move on, so do get in touch if you’re interested in the role.
Here’s to the next phase of the journey!
Ilana Levene, Chair of Trustees, April 2022
3
## **Aims and objectives**
At OBS we believe that breastfeeding, and breastmilk, are deeply important. Our mission is 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.”
4
## **Achievements and performance**
_“I wanted to say a huge thank you to the team for all the help you've given me. I did one of the antenatal Zoom workshops, had email contact, looked at the Facebook group, had 1:1 sessions with Jayne and Lisa and have seen Charlotte at the Botley Bridges group and all of it has been absolutely super._
_My daughter has just turned 1 and I'm so pleased to say that I managed to breastfeed her the whole of this time, despite the many challenges I found. Being a first time mum and doing it all during lockdown was very tough but it was made more manageable by knowing that help was out there and it was really great help and advice, never feeling that I had a stupid question."_
## **Victoria, August 2021**
5
## **In person sessions**
Just over 16 months after we closed all our drop-in sessions and switched to 100% virtual working to prepare for the pandemic, we reopened our first in-person sessions. We trialled two per week in July - at Donnington and Didcot - and opened two more in September, in Barton and Kidlington. The venues were chosen based on our 2021 Impact Assessment, which stressed accessibility, parking and good transport links as key factors for our service users.
We are pleased to continue our partnership with Didcot Baby Monday, while our session at Barton Neighbourhood Centre runs alongside a lively toddler group, which provides a welcoming social space for families.
It felt both deeply familiar and a little strange to be back in the room with parents again. Masks were required and capacity was limited, yet the special magic of being in the room and connecting families together can still work. It was wonderful to see our volunteer peer supporters in action, listening and affirming with their characteristic empathy, and to have student and healthcare observers at our sessions once again. Our new booking system - Calendly - has also enhanced the quality of our service, enabling families to describe their feeding issue and to request any needed adjustments, such as privacy screens, a quieter environment, pronouns or other words they would like us to use.
_Cathy, OBS volunteer and cover facilitator, supporting families at Donnington Doorstep_
6
_“I imagine people probably don't get in contact so much unless there is something wrong so I wanted to make sure you know how helpful you are to women and their babies. I don't want to sound dramatic but you honestly changed my life! You literally had the biggest impact on my life and mood over and above all of the other services I have experienced since becoming pregnant so I am so grateful.“_
## **Katherine, May 2021**
In October we surveyed service users to find out what they thought of our new-look, bookable in-person sessions. We sent our survey by email to every family who had attended an in-person session since we restarted them on July 2nd. **111** surveys were sent out. **32** responses were returned. **80%** of attendees said our service fully or partially helped resolve their feeding problem .
We also received constructive feedback on ways in which we could improve our service. Based on this, we made a number of modifications:
- Splitting sessions into two timed 1-hour slots, and booking half the families separately for each hour
- More comfortable seating at Kidlington
- A longer session at Donnington Doorstep
- More focus on encouraging the social dimension of our sessions
7
## **Virtual 1:1 consultations**
The biggest learning and innovation from virtual working is how effective Zoom consultations can be. We love how they enable us to give 1:1 time to families, and to increase access to families who would struggle to come in person due to distance, mobility, transport, caring responsibilities and other barriers. We have started to offer some consultations at the weekends/in evenings, which enables women to attend with their partner for language and emotional support. Online consultations also provide us with much-need flexibility and resilience: sessions that are cancelled for any reasons, such as sickness or Covid-19 absences, can be converted to 1:1 slots. Fortunately, we have only had to do this a handful of times.
_“Every time I wanted to give up, I talked to Lisa. It really helped that I always got a response within hours of sending in a request for one-on-one support. Talking to Lisa gave me goals and made me focus on trying new things, instead of how miserable I was. And then, a little after eight weeks, I woke up one day to realise that breastfeeding no longer hurt at all. It was definitely gradual, but I was surprised to find that none of my feeding sessions were painful anymore. I could look at my daughter and enjoy this time with her. “_
## **Majd, August 2021**
_“I just wanted to say a huge THANK YOU to Jane Joyce for her help last week. She spent time with me, my son Otis and his nanny Olivia to help us work out a plan for my return to work as Otis was refusing to take a bottle. Jayne was so kind and helpful and totally put my mind at ease. It was my first day in the office today and following Jayne’s advice I breastfed right up to the last minute and was totally chilled….I have Jayne to thank for such a peaceful start to the next phase of my feeding journey with Otis. Thank you!”_
## **Lucy Dixon, December 2021**
8
## **OBS Zoom Group**
Our OBS Zoom Group changed focus, in response to the reopening of in-person sessions and 15 months of experimenting to find out “what works” at each stage of the pandemic. The frequency of OBS Group reduced from weekly to fortnightly last summer, after the easing of Covid restrictions.
From September it has run monthly, offering two parallel learning and discussion groups on “hot topics” related to breastfeeding, such as normal infant sleep, returning to work and starting complementary foods. We no longer offer feeding support within the group; this need can be met more effectively via in-person sessions and virtual consultations. This has reduced the level of facilitator input, diverting costs to providing more 1:1 consultations. Each session is co-led by a facilitator and our trusted, longstanded volunteer health visitor (and Holistic Sleep Coach) Vanessa Campion.
We have produced presentations for each OBS group topic, which lends these sessions consistency, and the ability to be delivered by new facilitators in future.
“ _Dear Team! I wish to thank you for the amazing sesion today. It was really helpful and I have heard so many great information. I hope I will be able to attend on another great session soon.”_
## **Eva, March 2022**
9
## **Antenatal breastfeeding education sessions**
We have continued to offer monthly antenatal education sessions on Zoom. Attendance figures are higher than pre-pandemic levels: sessions take place in the daytime, and we frequently see people attending from their workplaces, including partners and other supporters. We also offer bespoke antenatal consultations for mothers for service users with previous feeding trauma and/or risk factors for complex feeding problems. Antenatal service users are invited to join our private Facebook group, and are also welcome to attend our in-person sessions to chat with facilitators, volunteers and other families.
_“I found the resources that were signposted really helpful. It was also useful to get to know the people delivering the session so that when I had to come back for support immediately after having the baby I felt much more confident to speak to the facilitators even though I was stressed and exhausted.”_
## **OBS service user, March 2022**
## **Facebook**
Our private, closely-moderated Facebook group is a supportive, friendly environment in which mothers can seek feeding support, from other parents, OBS peer supporters and our specialist facilitator team. We are continuing to experiment with its format, channelling it as an avenue for social connectedness between families as well as for providing evidence-based information.
We have introduced regular ‘buddy thread’ Facebook posts, in which we invite members to _‘post connection requests below and link up by PM’._ We have seen the following connections made:
- Portuguese, Dutch , Spanish, Hungarian & French speakers
- Two-mum families
- Chatting about returning to work
- Breastfeeding toddlers & sleep
10
With the support of our volunteers, we also held a Facebook Live Q&A in May 2021 on breastfeeding and the Covid-19 vaccine. Our volunteers included a consultant midwife and consultant doctor.
Other social media platforms have helped us to stay engaged with our service users and supporters.
Regular social media posting on Facebook and Twitter. Increased presence on Instagram Sharing video clips of ‘what to expect’ at our sessions Emails to our list
## **OBS Volunteers**
We have continued to encourage growth in the skillsets of our existing volunteers, and to successfully train new volunteer peer supporters via the ABM Peer Supporter course. Volunteers are integral to our work at every level: they are a friendly, welcoming face at our sessions, providing support and reassurance, and normalising infant behaviour. Their scope is diverse: some regularly commit to in-person sessions; others respond to queries and concerns with evidence-based information on Facebook, or provide tech support during our busy online Zoom groups.
_“I really enjoy being part of the support system that OBS offers to families wherever they are on their breastfeeding journey. I love meeting the different families and find that my experience and knowledge comes in useful at times. Not only is it great to see how families benefit from the assistance and encouragement they get from OBS but I too benefit from being part of a friendly and kind community of volunteers and facilitators of the OBS team.”_
## **Vanessa, Volunteer Health Visitor**
11
- We have successfully inducted 7 new volunteers (6 ABM-trained peer supporters, 1 student midwife)
- 1 of our teenage FNP (Family Nurse Partnership) clients completed the ABM course
- 1 of our Peer Supporters is working at OUH as a maternity support worker
- 1 Peer Supporter is training as a Breastfeeding Counsellor
- 2 of our peer supporters - Meg and Cathy - became Breastfeeding Counsellors, and the latter started working as an OBS cover facilitator
- Sam, Peer Supporter, continues to operate our important low-cost pump loan service. We loaned 63 times in the year 2021-22.
- Vanessa, our volunteer health visitor, supported us in producing information leafets on normal infant sleep.
## **For students and health professionals**
We are delighted to have restarted observations for students and healthcare professionals at our in-person sessions, enabling them to increase their breastfeeding knowledge and competences. We also offered observations of our online Zoom groups, antenatal sessions and online 1:1 consultations. Observers can book to observe our in-person sessions via Calendly, and sign up to a WhatsApp group to be notified of last-minute, online observation opportunities.
12
_Dani B, student midwife, ready to observe a 1:1 consultation_
_“Observing OBS has been so useful as a student midwife, especially during the pandemic. The team have provided so many opportunities for us to observe, which has been great for increasing knowledge and skills. OBS is a truly amazing service that Oxford is very lucky to have! I will continue to recommend this service to women I care for.”_
## **Amy, 3rd year student midwife, Oxford Brookes University**
Other opportunities offered for the development of breastfeeding support skills included:
- 2 hours of training for GP trainees
- 1 whole day skills teaching and 1 whole day skills assessment for student midwives
- 2 sessions jointly for Brookes midwifery students & the medical school, on normal birth and infant feeding: a recently launched initiative. A 3rd one takes place in April.
- Providing consultations for and/or sharing resources with staff from a number of healthcare providers and voluntary organisations.
We presented our service to the HV service practitioners’ Breakfast Club and the HV Teen Champions meeting, which was well-attended by Health Visitors from all over Oxfordshire. We have continued to participate in the Countywide Breastfeeding Strategy Group, which revised the Oxfordshire guidelines on faltering growth.
13
Sharing best practices is critical to continuous improvement, both of our own services and those with which we collaborate. In the preceding year…
## **Widening access**
We have taken incremental but important steps towards making adjustments for service users with specific accessibility needs, and ensuring that everyone feels supported at our sessions. In response to our learning from the ‘Peer to Peer Equality, Diversity and Inclusion Series’, facilitated by the Oxford Hub, we created a ‘back door’ to our booking systems, inviting people to give us their phone number for a callback from the Operations team if they need help with making a booking. Over the phone, we can also fill in our forms with families if necessary.
We have purchased a privacy screen and obtained access to private feeding spaces at our in-person sessions, in order to meet the needs of mothers who feel uncomfortable feeding in front of other people, and the needs of those who benefit from minimal background noise in their sensory environment.
14
Following feedback from service users on how their own mothers and female relatives served as their feeding champions, we have adapted our messaging to make it clear that **all** feeding supporters are welcome at our sessions.
Deepa Santhosh, current Masters in Midwifery student and former infant feeding lead for an NHS trust, began working with our team as a Guest Facilitator at some OBS Zoom Group sessions and provided her first OBS 1:1 Zoom consultation with a family in Hindi. We look forward to working with her more closely in the coming year, and to reaching diverse communities through her skills, experience, and proficiency in five languages.
OBS co-sponsored Black Breastfeeding Week 2021 in August. We also contacted two of Oxford’s largest majority Black churches - Word Foundation Christian Ministries and New Life Covenant Church - who are happy to share information about our services with families in their community.
## **Family Nurse Partnership**
Our work with Family Nurse Partnership has expanded, offering joint virtual antenatal conversations and flexible postnatal feeding support to teenage mothers via text, WhatsApp, and virtual consultations. _**Over the last year, we saw 27 new FNP clients, compared to 15 in the preceding 12 months.**_ We also arranged our first home visit with an FNP nurse, and offered support via Facebook PM for a young mother with mental health and domestic abuse issues with social care involvement.
15
## **Supporting research**
We have continued to support good research by disseminating surveys online, including research by an Oxford Brookes Midwifery students’ Master’s dissertation on baby sleep location, developed in response to a suggestion from the OBS team. Our volunteers also participated in a focus group with a local obstetrician who is designing a research project on inequality in health outcomes for women after birth.
We directly supported Kath Townsend, MSc student in Public Health with UWE Bristol, with her research on ‘Mothers’ perceptions of video calls for breastfeeding support during the Covid-19 pandemic’.
All study participants were recruited from our service users. In December 2021, Kath’s findings revealed a generally very high level of satisfaction with video consultations.
## **OBS in the news**
In August, our Project Lead was interviewed on local radio station Jack FM 11.08.21 talking about research that is being done on expressing milk for premature babies (a project that is led by our Chair Ilana at the University of Oxford).
16
## **All about our service users**
**Figure 2: Ethnicity of first time visitors 2021**
17
**Figure 3: Age of first visitors 2021**
We are seeing a dramatic increase in provision of breastfeeding support to teenage mothers through our collaboration with the Family Nurse Partnership.
_‘I feel very privileged to be working with our young service users. They are more difficult to access and don't arrive through our normal channels so we have made this work possible by developing a strong working relationship with the Oxfordshire Family Nurse Partnership. We work flexibly with clients depending on their needs, offering support through WhatApp, home visits, facebook, phone calls, zoom, and at our in-person sessions. Working closely with health professionals and offering flexible support to these more vulnerable clients has meant that we have been able to give them feeding support that they deserve.”_
## **Charlotte Gilman, OBS Facilitator and FNP lead**
People came to see us for many reasons: most commonly pain, infant behaviour and antenatal preparation. 11% of people came to us for help with sleep, primarily by attending one of our Zoom groups, which is similar to last year (12%). The number of families with suspected tongue tie was the same as last year (6%).
18
## **Financial report**
Following on from 2019/2020 when we were focusing on obtaining emergency funding to enable us to redesign our service provision to operate solely online, the 2021/22 financial year saw OBS move back to a more stable financial footing.
Our Lottery grant entered the third year of funding, reducing to £29k (2019/20 £35k) as planned. This income was used primarily to fund Didcot and Barton sessions. The planned expenditure on a new location, Banbury, was reallocated to providing ongoing 1:1 virtual and group support as we transitioned to running a sustainable, hybrid model of support.
In the next financial year the element of our income provided by the Lottery grant will reduce further. We are fortunate to receive a significant level of donor income, but will seek to build other sources of grant funding in order to supplement this. The implementation of an employment structure and further work on equity and diversity will mean that significant levels of expenditure will be incurred in the next financial year, to ensure an appropriate structure for the organisation as it grows in the future.
## View the full 2021/22 accounts on our website.
During 2021/22 a deficit of £642 was recorded (2020/21 surplus £9,705) due to a lower level of grant income being received than in the previous year. This is in line with our budgeted expectations for the year, where we aimed to run at a break even position.
Income for the year was £74,429 (2020/21 £88,213).
Included in this figure is £29k of Lottery grant funding and £30k of donation income. This donation income was unrestricted and we were able to use this funding to meet the running costs of our core face to face sessions and to contribute towards the management overheads of running the organisation.
Expenses during the year were £75,071 (prior year £78,506).
In the prior year £15k was spent on COVID response and during 2021/22 this reduced to £5k as the set up costs for virtual sessions had already been incurred. Expenditure during 2021/22 on project management time was higher than in the prior year, as the organisation is investing in the recruitment of new team members and trustees, and in increasing and diversifying the number of and type of sessions provided, from 1:1 virtual support and group Zoom presentations, to work with other service users such as the FNP.
19
Other running costs which relate to insurance, fees and consumables have remained broadly in line with the prior year.
A reserves policy has been agreed by the 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**
- Two anonymous, long standing, individual donors
- Matched payroll giving scheme
- Lottery funding: £29,000
- OCF COVID response £4,590
- The Funding Network £2,900
- Oxford City Council - £130 towards the provision of tablets and all our other generous donors and supporters
## **Louise Ellis, ACA, OBS Treasurer**
20
## **Risk management**
A major risk in the next financial year centres on the deterioration of the economic health of the UK and the rise in the cost of living, which could impact OBS’ ability to fundraise. There is a risk that our generous individual donors will be less able to support us, which could lead to a decline in our financial reserves. As our financial turnover grows there is also a risk that we will not be able to maintain the same level of fundraising, and that our management staff will exceed their capacity. To mitigate these risks, we have ambitions to hire a dedicated fundraiser in 2022/2023 to ensure that our increased financial reach is sustainable and to help us achieve even more of our strategic plans.
As our service grows there is a risk that we will have insufficient volunteers to meet service needs. Our volunteer base is predominantly made up of women with young children, who are often also working professionally. As a result, there is a continued risk of burnout and rapid turnover because of the multiple demands our volunteers face in their personal and professional lives. We aim to mitigate this risk by expanding our volunteering programme, and recruiting general volunteers who can support us with the social, logistical and administrative dimensions of running in-person sessions.
The departure of our Project Lead presents new challenges - and in turn, opportunities - to build the capacity of our management team, to develop new, sustainable processes and ways of working, and to maintain a strong and cohesive organisational culture.
Previously identified risks such as safeguarding incidents remain on our radar. Our safeguarding policy is reviewed annually, and all staff and volunteers are trained in safeguarding, and provided with regular supervision and support. As our sessions remain bookable-only for the time, we are also aware that we may be discussing more complex breastfeeding cases, and seeing more babies with medical problems. We need to ensure that we are identifying these and referring them appropriately. We will continue to develop relationships with local Health Visiting teams and GPs in order to link up care in more complex cases.
## **Looking towards 2022-23**
The next financial year will bring changes in our organisational structures as we take on the responsibilities of an employer rather than contracting with self-employed staff. OBS
21
recognises that case law has been changing with reference to self-employed people, to give more protection to those working in the gig economy. Therefore we need to ensure our team has the employment rights they are entitled to. We will be investing in HR support and running consultations to balance the needs of our team and the financial resources of the charity.
The coming year also brings with it the first open recruitment round for clinical facilitators that OBS has ever run, bringing our commitment to equal opportunities to the fore. With equity in mind we have been integrating various initiatives into our recruitment policy, such as automatic interviews for people with disabilities who fulfil essential criteria and blinded application forms.
In 2022/2023 we will be working towards securing a grant specifically for an Equity, Diversity and Inclusion (E, D & I) officer. This is because we know that E, D & I needs to be the foundation for all that we do. We won’t succeed in making OBS welcoming to all and diverse in its reach unless we invest significant resources into finding out the needs of the whole community and working to deliver, hopefully collaboratively, on those needs.
With all these demands and ambitions, we also need to focus on valuing our team and volunteers, who have always delivered our core services so sensitively and caringly. They have responded to every challenge the last few years has thrown at us, despite stress and hardship, and we wouldn’t be here without them.
The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees:
Signature(s)
Full name(s) Ilana Levene
Position: Chair of Trustees
22
Independent Examiner’s Report to the Trustees of Oxfordshire Breastfeeding Support
I report to the trustees on my examination of the accounts of the Oxfordshire Breastfeeding Support (The Charitable Incorporated Organisation, or CIO) for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the charity trustees of the CIO you are responsible for the preparation of the 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 Act 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 examiner’s 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 to believe that in any material respect:
1. accounting records were not kept in respect 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 set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: Charlotte Morley
Relevant professional qualification or membership of professional bodies (if any): Address: 6 Percy Road, Exeter, EX2 8JY Date: 3 November 2022
||Oxfordshire Breastfeeding Support|Oxfordshire Breastfeeding Support|Oxfordshire Breastfeeding Support|Charity No (if
any)|1176948||
|---|---|---|---|---|---|---|
||Annual accounts for the period||||||
||Period start date|**01.04.2021**|**To**|Period end date|31.03.2022||
||||||||
|**Section A S**|
**tatement of financial activities**||||||
|**Incoming resources (Note 3)**
**Recommended categories by activity**
**Income and endowments from:**|Guidance Notes|**£**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
F01
F02
F03|||**£**
**Total funds**
F04|**£**
**Prior year**
**funds**
F05|
|Donations and legacies
Charitable activities
Other trading activities
Investments
Separate material item of income
Other|S01
S02
S03
S04
S05
S06|37,446|33,590|-|71,036|85,719|
|||1,195|-|-|1,195|1,050|
|||2,198|-|-|2,198|1,444|
|||-|-||-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|1
**Resources expended (Note 6)**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Extraordinary items**
**Transfers between funds**
**Other recognised gains/(losses):**
**Expenditure on:**
S07
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
S16
S17
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
Other gains/(losses)
S19
S20
Total funds brought forward
S21
S22
**_Total_**
**_Total_**
**_Net movement in funds_**
**_Reconciliation of funds:_**
**_Total funds carried forward_**|**vestment**
S07
S08
S09
S10
S11
S12
S13
S14
S15
S16
S17
the charity’s own use
S18
S19
S20
S21
S22|40,839|33,590|-|74,429|88,213|
||||||||
|||3,200|-|-|3,200|2,592|
|||35,075|30,714|-|65,789|70,572|
|||-|-|-|-|-|
|||4,247|1,835|-|6,082|5,338|
|||42,522|32,549|-|75,071|78,502|
||||||||
|||-
1,683|1,041|-|-
642|9,711|
|||-|-|-|-|-|
|||-
1,683|1,041|-|-
642|9,711|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-
1,683|1,041|-|-
642|9,711|
||||||||
|||46,708|-|-|46,708|36,997|
|||45,025|1,041|-|46,066|46,708|
||||||||
OBS Accounts 2022-22
SOFA
11/17/2022
B Sheet
## **Section B Balance sheet**
|Guidance Notes
**Fixed assets**|Guidance Notes
**Fixed assets**|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**£**
F03|**Total this**
**year**
**£**
F04|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|---|
|**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**|B01
B02
B03
B04|-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|**Current assets**
**Funds of the Charity**
Signed by one or two trustees on behalf of all the
trustees
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**amounts falling due within**
**one year (Note 20)**
**amounts falling due after one**
**year (Note 20)**
**Provisions for liabilities**
**Endowment funds (Note 27)**
**Restricted income funds**
**Unrestricted funds**
**Revaluation reserve**
**_Total fixed assets_**
**_Total current assets_**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**_Total net assets or liabilities_**
**_Total funds_**
**Creditors:**
**Creditors:**
**(Note 27)**|B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||1,235|-|-|1,235|509|
|||-|-|-|-|-|
|||61,369|1,041|-|62,410|70,647|
|||62,604|1,041|-|63,645|71,156|
||||||||
|||17,579|-|-|17,579|24,448|
||||||||
|||45,025|1,041|-|46,066|46,708|
||||||||
|||45,025|1,041|**-**|46,066|46,708|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||45,025|1,041|-|46,066|46,708|
||||||||
|||-
-|-|-|-
1,041
45,025
-|-|
||||1,041|-
-
-||-|
|||45,025|-
-|||46,708|
|||-|||||
|||45,025|1,041|-|46,066|46,708|
||||||||
|||Signature||Print|Name|Date of
approval
dd/mm/yyyy|
|||||Juliet Rayment||11/3/2022|
|||||Louise Ellis||11/3/2022|
||||||||
OBS Accounts 2022-22
B Sheet
11/17/2022
## **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:
- the Statement of Recommended Practice: Accounting and Reporting by Charities preparing
- • and with* **ü** 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
- • and with* ü (FRS 102)
- 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 conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the going concern assumption doubtful;
Where accounts are not prepared on a going 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.
_**The charity is holding around 7 months of expenditure in reserves, which is line with the stated reserves policy, and has grant funding agreed for the next 2 years so the Trustess consider the charity to be a going concern**_
_**Not applicable**_
_**Not applicable**_
## **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*
**ü**||
|---|---|
|No*
* -Tick as appropriate
ü||
|**_Please disclose:_**||
|**_(i) the nature of the change in accounting policy;_**||
|**_(ii) the reasons why applying the new accounting policy_**||
|**_provides more reliable and more relevant information; and_**||
OBS Accounts 2022-22
11/17/2022
N 1 - 1
_**(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**
ü|*|-Tick|as|appropriate|
|---|---|---|---|---|---|
## _**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*
**ü**|||
|---|---|---|
|No*
ü|* -Tick as appropriate||
|**_Please disclose:_**|||
|**_(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._**|||
OBS Accounts 2022-22
11/17/2022
N 1 - 2
||**Section C Notes to the accounts**|**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_**||
||**Start of period**|**End of**
**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**||||
OBS Accounts 2021-22
11/17/2022
N 2
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
## **2.2 INCOME**
|**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._|No
N/a
Yes|||
|**Recognition of income**
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
**Tax reclaims on donations**
**and gifts**
**Contractual income and**
**performance related grants**
**Donated goods**
**Donated services and**
**facilities**
**Support costs**
**Volunteer help**
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.
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 are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
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 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.
The charity has received government grants in the reporting period
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.
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.
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 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.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
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.
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 charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.
·
·||||
||ü|ü|ü|
||No
N/a
Yes|||
||ü|ü|ü|
||No
N/a
Yes|||
||ü|ü|ü|
||No
N/a
Yes|||
||ü|ü|ü|
||No
N/a
Yes|||
||ü|ü|ü|
||No
N/a
Yes|||
||ü|ü|ü|
||No
N/a
Yes|||
||ü|ü|ü|
||No
N/a
Yes|||
||ü|ü|ü|
||No
N/a
Yes|||
||ü|ü|ü|
||No
N/a
Yes|||
||ü|ü|ü|
||No
N/a
Yes|||
||ü|ü|ü|
||No
N/a
Yes|||
||ü|ü|ü|
||No
N/a
Yes|||
||ü|ü|ü|
||No
N/a
Yes|||
||ü|ü|ü|
||No
N/a
Yes|||
||ü|ü|ü|
||No
N/a
Yes|||
||ü|ü|ü|
||No
N/a
Yes|||
||ü|ü|ü|
OBS Accounts 2021-22
11/17/2022
N 2.2 - 1
|**Income from interest,**
**royalties and dividends**
**Income from membership**
**subscriptions**
**Settlement of insurance**
**claims**
**Investment gains and**
**losses**
**Liability recognition**
**Governance and support**
**costs**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial instruments**
**Tangible fixed assets for**
**use by charity**
**Intangible fixed assets**
**Heritage assets**
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
Membership subscriptions received in the nature of a gift are recognised in Donations and
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.
Insurance claims are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
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.
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.
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.
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.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be recognised.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade discounts
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
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.
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
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.
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.
**2.3 EXPENDITURE AND LIABILITIES**
**2.4 ASSETS**||No
N/a
Yes|No
N/a
Yes|No
N/a
Yes|
|---|---|---|---|---|
|||ü|ü|ü|
|||No
N/a
Yes|||
|||ü|ü|ü|
|||No
N/a
Yes|||
|||ü|ü|ü|
|||No
N/a
Yes|||
|||ü|ü|ü|
|||No
N/a
Yes|||
|||ü|ü|ü|
|||No
N/a
Yes|||
|||ü|ü|ü|
|||ü|No
N/a||
|||ü|ü|ü|
|||No
N/a
Yes|||
|||ü|ü|ü|
|||No
N/a
Yes|||
|||ü|ü|ü|
|||No
N/a
Yes|||
|||ü|ü|ü|
|||No
N/a
Yes|||
|||ü|ü|ü|
|||No
N/a
Yes|||
|||ü|ü|ü|
|||No
N/a
Yes|||
|||ü|ü|ü|
|||No
N/a
Yes|||
|||ü|ü|ü|
|||No
N/a
Yes|||
|||ü|ü|ü|
|||No
N/a
Yes|||
||||||
||||||
|||ü|ü|ü|
|||No
N/a
Yes|||
|||ü|ü|ü|
|||No
N/a
Yes|||
|||ü|ü|ü|
|||No
N/a
Yes|||
|||ü|ü|ü|
|||No
N/a
Yes|||
|||ü|ü|ü|
OBS Accounts 2021-22
11/17/2022
N 2.2 - 2
**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. 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.
|No
N/a
Yes|No
N/a
Yes|No
N/a
Yes|
|---|---|---|
|ü|ü|ü|
|No
N/a
Yes|||
|ü|ü|ü|
|No
N/a
Yes|||
|ü|ü|ü|
|No
N/a
Yes|||
|ü|ü|ü|
|No
N/a
Yes|||
|ü|ü|ü|
|No
N/a
Yes|||
|ü|ü|ü|
|No
N/a
Yes|||
|ü|ü|ü|
|No
N/a
Yes|||
|ü|ü|ü|
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
OBS Accounts 2021-22
11/17/2022
N 2.2 - 3
## **Section C Notes to the accounts (cont)**
**Note 3 Analysis of income**
|**Note 3**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|
|---|---|---|---|---|---|---|---|
|**Donations and**
**legacies:**|**Analysis**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**|||||||
||
Donations and gifts|36,946|-|-|36,946|26,604||
||Gift Aid|500|-|-|500|470||
||Legacies|-|-|-|-|-||
||General grants provided by government/other
charities|-|33,590|-|33,590|58,645||
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|-||
||Donated goods, facilities and services|-|-|-|-|-||
||Other|-|-|-|-|-||
||**Total**|37,446|33,590|-|71,036|85,719||
|||||||||
|**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Other:**
**TOTAL INCOM**
**Other informatio**||-|-|-|-|-||
||Breast pump hire|1,195|-|-|1,195|1,050||
|||-|-|-|-|-||
||Other|-|-|-|-|-||
||**Total**|1,195|-|-|1,195|1,050||
|||||||||
||Fundraising|1,890|-|-|1,890|1,444||
||Teaching income|308|-|-|308|-||
|||-|-|-|-|-||
||Other|-|-|-|-|-||
||**Total**|2,198|-|-|2,198|1,444||
|||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-||||||
||Interest income|-|-|-|-|-||
||Dividend income|-|-|-|-|-||
||Rental and leasing income|-|-|-|-|-||
||Other|-|-|-|-|-||
||**Total**|-|-|-|-|-||
|||||||||
|||-|-|-|-|-||
|||-|-|-|-|-||
|||-|-|-|-|-||
|||-|-|-|-|-||
||**Total**|-|-|-|-|-||
|||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-||||||
||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**
**E**
**n:**|-|-|-|-|-||
|||||||||
|||40,839|33,590|-|74,429|88,213||
|**All income in th**
**provide descript**|**e prior year was unrestricted except for: (please**
**ion and amounts)**|OCF COVID response grant £4,590; National Lottery grant £29,000||||||
OBS Accounts 2021-22
11/17/2022
N 3 - 1
**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)**
OBS Accounts 2021-22 N 3 - 2
11/17/2022
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**|**Description**
**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-|**Description**
**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-|**Description**
**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-|**Description**
**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-|
|---|---|---|---|---|
|||-|-||
|||-|-||
|||-|-||
|||-|-||
|**_Please provide details of any unfulfilled_**
**_conditions and other contingencies_**
**_attaching to grants that have been_**
**_recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which the_**
**_charity has directly benefited._**|**Total**|-|-||
||||||
||Not applicable||||
||||||
||Not applicable||||
OBS Accounts 2021-22
11/17/2022
N4
## **Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Seconded staff**
**Use of property**
**Other**||**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-|
|---|---|---|---|---|
|||-|-||
|||-|-||
|||-|-||
|||-|-||
||||||
|**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.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||||
||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
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 some sessions were delivered
virtually via Zoom 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||||
OBS Accounts 2021-22
11/17/2022
N5
**Section C Notes to the accounts (cont)**
|**Note 6**
**Expenditure on**
**raising funds:**|**Analysis of expenditure**
**Analysis**|**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**|**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**|**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**|**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**|**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**|
|---|---|---|---|---|---|---|
||Incurred seeking donations|1,600|-|-|1,600|2,592|
||Incurred seeking legacies|-|-|-|-|-|
||Incurred seeking grants|1,600|-|-|1,600|-|
||Operating membership schemes and
social lotteries|-|-|-|-|-|
||Staging fundraising events|-|-|-|-|-|
||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|-|-|-|-|-|
|**Expenditure on**
**charitable**
**activities**
**Separate material**
**item of expense**||-|-|-|-|-|
||**Total expenditure on raising funds**|3,200|-|-|3,200|2,592|
||||||||
||Facilitator session fees|17,343|19,920|-|37,263|40,368|
||Facilitator project running costs|16,565|10,153|-|26,718|27,023|
||Antenatal and peer support sessions|1,167|641|-|1,808|3,181|
|||-||-|-|-|
||**Total expenditure on charitable**
**activities**|35,075|30,714|-|65,789|70,572|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
OBS Accounts 2021-22
11/17/2022
N 6 - 1
## **Other**
||Insurance|190|68|-|258|258|
|---|---|---|---|---|---|---|
||Equipment|1|29|-|30|868|
||Administration|4,056|1,738|-|5,794|4,218|
||Volunteer expenses|-|-|-|-|-|
||Trustee expenses|-|-|-|-|-|
||**Total other expenditure**|4,247|1,835|-|6,082|5,344|
||||||||
||**RE**|42,522|32,549|-|75,071|78,508|
## **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|Drop ins and online support|63981|5780|69761|72631|
|Training|Antenatal sessions and peer support training|1808|302|2110|3279|
|Other||||||
|**Total**||65789|6082|71871|75910|
**Prior year expenditure on charitable activities can be analysed as follows:**
Charitable activites last year were split between grant funding £70,566 and support costs £5,344
**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. 2021/22 £56,867 (2020/21 £67,391)
OBS Accounts 2021-22
11/17/2022
N 6 - 2
**Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
_**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**|**Description**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-|
|---|---|---|---|---|
||Not applicable|-|-||
||||||
|||-|-||
|||-|-||
|||-|-||
||||||
|||-|-||
|**Total extrordinary items**||-|-||
||||||
OBS Accounts 2021-22
11/17/2022
N7
**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 received**|**Amount paid out**|**Amount paid out**|**Balance held at period end**|**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.**_
|**Description/name of party**||**Balance held at period end**|**Balance held at period end**|
|---|---|---|---|
|||**This year**|**Last year**|
|||**£**|**£**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
OBS Accounts 2021-22
11/17/2022
N8
**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.**_
|**_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|-|245|13|-|258|Time spent|
|Website and other fees|-|4,595|255|-|4,850|Time spent|
||-|-||-|-||
|Other|-|922|52|-|974|Time spent|
|**Total**|-|5,762|320|-|6,082||
|**_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.|||||||
||||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.||||
_**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.
OBS Accounts 2021-22
11/17/2022
N9
**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)._**|||
|---|---|---|
|**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**
**independent examiner**|**This year**
**£**|**Last year**
**£**|
||0|0|
||0|0|
||0|0|
||0|0|
OBS Accounts 2021-22
11/17/2022
N10
**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**
|**11.1 Staff Costs**||||||
|---|---|---|---|---|---|
|||**This year**||**Last year**||
|||**£**||**£**||
|**Salaries and wages**|||-||-|
|**Social security costs**|||-||-|
|**Pension costs (defined contribution scheme)**|||-||-|
|**Other employee benefits**|||-||-|
||**Total staff costs**||-||-|
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
None noted
_**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.**_
|**_box provided._**|**_box provided._**||||
|---|---|---|---|---|
|**No employees received employee benefits (excluding employer**||**None noted**|||
|**pension costs) for the reporting period of more than £60,000**|||||
||||||
|**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**|No employees. No payments made to Trustees for services.||||
|**management personnel (includes trustees**|||||
|**and senior management) for their services**|||||
|**to the charity**|||||
||||||
|**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.**_
OBS Accounts 2021-22
11/17/2022
N11 - 1
|**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**|None||
||||
|**The nature of the payment (cash, asset**|||
|**etc.)**|n/a||
||||
|**The extent of redundancy funding at the**|||
|**balance sheet date**|n/a||
|**Please state the accounting policy for any**|||
|**redundancy or termination payments**|n/a||
OBS Accounts 2021-22
11/17/2022
N11 - 2
**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 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**
OBS Accounts 2021-22
11/17/2022
N12
**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**|||||
|---|---|---|---|---|---|---|---|---|---|
||||**Analysis**|**Grants to institutions**|**individuals**||**Support costs**|**Total**||
||Activity|or|project 1||||**£**|**£**||
||Activity|or|project 2||||-||-|
||Activity|or|project 3||||-||-|
||Activity|or|project 4||||-||-|
||||**_Total_**|**-**||**-**|**-**||**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**Analysis**|**Grants to institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|**Total**|
|---|---|---|---|---|---|
|Activity or project 1|||**£**|**£**||
|Activity or project 2|||-|-||
|Activity or project 3|||-|-||
|Activity or project 4|||-|-||
|**_Total_**|**-**|**-**|**-**|**-**||
|**_Please enter “Nil” if the charity does not identify and/or allocate support costs._**
**13.2 Grants made to institutions**||||||
|**_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**
**grants paid £**||
|||||-||
|||||-||
|||||-||
|||||-||
|||||-||
|||||-||
|||||-||
|||||-||
|||||-||
|||||-||
|**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_TOTAL GRANTS PAID_**||||**-**||
|||||-||
|||||-||
OBS Accounts 2021-22
11/17/2022
N13
**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**
|**14.1 Cost or valuation**||||||
|---|---|---|---|---|---|
||**£**
**Freehold land &**
**buildings**|**£**
**Other land &**
**buildings**|**£**
**Plant,**
**machinery and**
**motor vehicles**|**£**
**Fixtures,**
**fittings and**
**equipment**|**Total**
**£**|
|At the beginning of the
year
Additions
Revaluations
Disposals
Transfers *|-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|At end of the year|-|-|-|-|-|
## **14.2 Depreciation and impairments**
|****Basis**
**** Rate**
**14.3 Net book value**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the
end of the year|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance ("RB")|
|---|---|---|---|---|---|---|
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||**_iption of the events and_**
**_to the recognition or reversal_**||||||
## **14.4 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
OBS Accounts 2021-22
11/17/2022
N14 - 1
## **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_
OBS Accounts 2021-22
11/17/2022
N14 - 2
**Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets n/a**_
## **15.1 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *|**£**
**Research &**
**development**|**£**
**Patents and**
**trademarks**|**£**
**Other**|**Total**
**£**||
|---|---|---|---|---|---|
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
|**15.2 Amortisation and**
****Basis**
**** Rate**
**15.3 Net book value**
At end of the year
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Nat book value at the
beginning of the year
Net book value at the
end of the year|-|-|-|-||
||**impairments**|||||
||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance ("RB")|
|||||||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
|||||||
||-|-|-|-||
||-|-|-|-||
|||||||
OBS Accounts 2021-22
11/17/2022
N15 - 1
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates 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.**_
OBS Accounts 2021-22
11/17/2022
N15 - 2
_**(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._
OBS Accounts 2021-22
11/17/2022
N15 - 3
**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 *|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|**16.3 Depreciation and impairments**
****Basis**
**** Rate**
**16.4 Net book value**
At end of the year
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Nat book value at the beginning of the year
Net book value at the end of the year|-|-|-|-|-||
||||||||
|||||||Straight Line
("SL") or
Reducing
Balance ("RB")|
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||**_s and circumstances that led_**
**_ment loss._**||||||
## **16.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
OBS Accounts 2021-22
11/17/2022
N16 - 1
## **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**|**Total**||
|---|---|---|---|---|
||**Group A**|**B**|||
||**£**|**£**|**£**||
|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.**
OBS Accounts 2021-22
11/17/2022
N16 - 2
**16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|**2011**||
|---|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**||
|**Purchases**
**Donations**
**Total additions**
**Charge for impairment**
**Total charge for impairment**
**Disposals**
**Total disposals**
Group A
Group B
Group C
Other
Group A
Group B
Group C
Other
Group A
Group B
Group C
Other
Group A - carrying amount
Group B - carrying amount
Group C
Other|||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-||||||
||-||||||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||**-**|**-**|**-**|**-**|**-**||
||||||||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||**-**|**-**|**-**|**-**|**-**||
||||||||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||**-**|**-**|**-**|**-**|**-**||
||||||||
OBS Accounts 2021-22
11/17/2022
N16 - 3
**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**||
|---|---|---|---|---|---|---|---|---|
|Carrying (fair) value at beginning of period||-|-|-|-|-||-|
|additions
**Add:**|to investments during|-|-|-|-|-||-|
|period*|||||||||
|disposals at carrying value
**Less:**||-|-|-|-|-||-|
|**Less: impairments**||-|-|-|-|-||-|
|**Add: Reversal**|**of impairments**|-|-|-|-|-||-|
|
**Add/(deduct):**|transfer in/(out) in the|-|-|-|-|-||-|
|period|||||||||
|
**Add/(deduct):**|net gain/(loss) on|-|-|-|-|-||-|
|revaluation|||||||||
|Carrying (fair) value at end of year||-|-|-|-|-||-|
***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**|||
|---|---|---|
||**Fair value at year end**|**Cost less impairment**|
||**£**|**£**|
|**Cash or cash equivalents**|-|-|
|**Listed investments**|-|-|
|**Investment properties**|-|-|
|**Social investments**|-|-|
|**Other investments**|-|-|
|**Total**|-|-|
|**Grand total (Fair value at year end+Cost less impairment)**|||
OBS Accounts 2021-22
11/17/2022
N17 - 1
## **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**
**(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**
|**Amount of concessionary loans made (**
**_Multiple loans_**|
|---|
|**_made may be disclosed in aggregate provided that such_**|
|**).**
**_aggregation does not obsure significant information_**|
**This year £** _**Description Total**_
OBS Accounts 2021-22
11/17/2022
N17 - 2
|**Amount of concessionary loans received**
**Terms and conditions eg interest rate, se**
**provided**
**Value of any concessionary loans which**
**committed but not taken up at the report**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 ye**
**Please provide information about the sig**
**investments to the charity's financial pos**
**performance eg. terms and conditions of**
**use of hedging to manage financial risk.**
**For all investments measured at fair valu**
**for determining the value, including any**
**applied when using a valuation techniqu**
**Where a charity has provided financial a**
**form of security, the carrying amount of t**
**asset pledged as security and the terms**
**conditions relating to its pledge.**
**_loans received may be disclosed in aggregat_**
**_that such aggregation does not obsure signi_**
**_information)._**
**17.7 Additional information**|
**curity**
**have been**
**ing date**
**ar**
**nificance of**
**ition or**
**loans or the**
**e, the basis**
**assumptions**
**e.**
**ssets as a**
**he financial**
**and**
**_(Multiple_**
**_e provided_**
**_ficant_**|**_Description_**|**This year £**|
|---|---|---|---|
|||||
|||||
|||||
|||**_Total_**||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
OBS Accounts 2021-22
11/17/2022
N17 - 3
**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:**
**Other trading activities:**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|**_Total previous year_**
**Total this year**|-|-|-|-|-|
||-|-|-|-|-|
||**unt of any**
**es**|||||
|||||||
**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
OBS Accounts 2021-22
11/18/2022
N18
**Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
|**Note 19 Debtors and prepayments**
**_Please complete this note if the charity has any debtors_**
**_or prepayments._**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
||-|-|
||735.0|39.0|
||500.0|470.0|
|**Total**|1,235.0|509.0|
## _**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)**|||
|---|---|---|
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
OBS Accounts 2021-22
11/17/2022
N19
**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**
|**20.1 Analysis of creditors**||||||
|---|---|---|---|---|---|
|||**Amounts falling due within**||**Amounts falling due after**||
|||**one**|**year**|**more than one year**||
|||**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**||17,579|24,448|-|-|
|**Taxation and social security**||-|-|-|-|
|**Other creditors**||-|-|-|-|
||**Total**|17,579|24,448|-|-|
## **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_**|||||
||||||
|**_Movement in deferred income account_**||**This year**||**Last year**|
|||**£**||**£**|
|**Balance at the start of the reporting period**||24,448||17,513|
|**Amounts added in current period**||17,579||24,448|
|**Amounts released to income from previous periods**|-|24,448|-|17,513|
|**Balance at the end of the reporting period**||17,579||24,448|
OBS Accounts 2021-22
11/17/2022
N20
**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** _**Not applicable**_ **sheet and the expected amount and timing of resulting payments;**
**- 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**
|**21.2 Movements in recognised provisions and funding commitment during the period**|||
|---|---|---|
||**This year**|**Last year**|
||**£**|**£**|
|**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**|-|-|
**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.**
OBS Accounts 2021-22
11/17/2022
N21
**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.**
OBS Accounts 2021-22
11/17/2022
N22
**Section C Notes to the accounts (cont)**
##
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
|**existence is remote.**||
|---|---|
|**Description of item including its legal nature. Please**|**Estimate of financial effect**|
|**describe any security provided in connection to the**||
|**liability.**||
|||
|||
|||
|||
## **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**
OBS Accounts 2021-22
11/17/2022
N23
**Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||62,410|70,647|
||-|-|
|**Total**|62,410|70,647|
OBS Accounts 2021-22
11/17/2022
N24
**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.**
OBS Accounts 2021-22
11/17/2022
N25
**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**
OBS Accounts 2021-22
11/17/2022
N26
**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**_
|**Note 27 Charity funds**|**Note 27 Charity funds**|**Note 27 Charity funds**|**Note 27 Charity funds**|**Note 27 Charity funds**|**Note 27 Charity funds**|**Note 27 Charity funds**|**Note 27 Charity funds**|**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_**|||||||||
|**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 on going costs|R|Ongoing COVID expense for hybrid model|-|4,590|-
4,590|-|-|-|
|Lottery grant fund|R|To run extra sessions and projects as per
Lottery funding bid|-|29,000|-
27,959|-|-|1,041|
|General fund|U|unrestricted|46,709|40,839|-
42,523|-|-|45,025|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||46,709|74,429|-
75,072|-|-|46,066|
||||||||||
OBS Account 2021-22
11/17/2022
N27.1
**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**_
|**Note 27 Charity funds (cont)**|**Note 27 Charity funds (cont)**|**Note 27 Charity funds (cont)**|**Note 27 Charity funds (cont)**|**Note 27 Charity funds (cont)**|**Note 27 Charity funds (cont)**|**Note 27 Charity funds (cont)**|**Note 27 Charity funds (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_**|||||||||
|**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|
||||||||||
OBS Accounts 2021-22
11/17/2022
N27.2
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **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**
OBS Accounts 2021-22
11/17/2022
N27.3
**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 None with their charity or a related entity (True or False)**
_**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.**_
||||**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**||
|---|---|---|---|---|---|---|
||||**This year**|||**Last year**|
|**Name of trustee**|**Legal authority (eg order,**
**governing document)**|**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**|**Other**|**TOTAL**|
|||||**office)/ex**|||
|||||**gratia**|||
|||**£**|**£**||**£**|**£**|
||||||||
||||||||
||||||||
||||||||
||||||||
|**_Please give details of why remuneration or other employment_**||**Not applicable**|||||
|**_benefits were paid._**|||||||
|**_Where an ex gratia payment has been made to a trustee, provide_**||**Not applicable**|||||
|**_an explanation of the nature of the payment._**|||||||
## **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**|
|**Please provide the number of trustees reimbursed for expenses**|||**0**|
|**or who had expenses paid by the charity**||||
OBS Accounts 2021-22
11/17/2022
N28 - 1
## **28.3 Transaction(s) with related parties**
_**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.**_
|**_provided._**|**_provided._**|**_provided._**|**_provided._**|**_provided._**|**_provided._**|||
|---|---|---|---|---|---|---|---|
|**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.**_
OBS Accounts 2021-22
11/17/2022
N28 - 2
## **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.
The charity operates a mixture of face to face booked breastfeeding groups alongside one to one and group online support. The Trustees believe it is reasonable to hold enough reserves to enable the organisation to change the mix of face to face and online operations at short notice. Also with the charity moving from a self employed contractor organisation to employing staff the Trustees believe that it is prudent to hold enough reserves to provide a buffer for any unexpected employment costs, emergency expenses and potential redundancy costs, as well as to ensure that funds are available in a timely manner to continue to maintain 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 between 6 and 9 months of expenditure in reserve. Unrestricted reserves at the end of the year were £45k which represents about 7 months of expenditure, along with an additional £10k of deferred grant income which has been earmarked for future activities.
OBS Accounts 2021-22
11/17/2022
N29