## **OXFORDSHIRE BREASTFEEDING SUPPORT** Annual Report 2022/23 ## Contents Introduction from the Board of Trustees............................................................................................3 Achievements and Performance.............................................................................................................5 In-person Sessions........................................................................................................................................6 Virtual 1:1 Consultations...........................................................................................................................8 OBS Zoom Group..........................................................................................................................................8 Antenatal Breastfeeding Education Sessions....................................................................................9 Facebook....................................................................................................................................................... 10 OBS Volunteers...........................................................................................................................................11 Supporting Students, Health Professionals and Research........................................................12 Collaborations and Partnerships......................................................................................................... 13 Widening Access and Family Nurse Partnership.......................................................................... 15 Fundraising................................................................................................................................................... 16 About our Service Users..........................................................................................................................17 Financial Report..........................................................................................................................................19 Donors............................................................................................................................................................20 Risk Management...................................................................................................................................... 21 Looking Towards 2023/24......................................................................................................................21 OBS Annual Report 2022-23 ## Administrative Information **Registered Name** Oxfordshire Breastfeeding Support ## **Registered Address** 2 Wytham Street, Oxford OX1 4SU **Email:** team@oxbreastfeedingsupport.org **Registered charity no** . 1176948 ## **Trustees** Louise Ellis ACA - Treasurer Laura Prentice - Deputy Chair Dr Ashvina Segaran - Secretary and Safeguarding Dr Juliet Rayment - Strategy Hannah Marshall - Fundraising Zoe Townsend - Team Liaison Dr Rain Irshad - Equality Diversity and Inclusion Khatsha Ali - External Communications Anna Hodges (resigned April 2022) Danielle Beaumont-Orr (resigned May 2022) Sev Gunes-Lasnet (resigned August 2022) Dr Ilana Levene (resigned November 2022) ## **Non-clinical Staff** Karin Chandler – Charity Director (joined December 2022) Hannah Torrence – Clinical Director (joined April 2023) Catriana McKie - Systems and Safeguarding Lead Hannah Dingwall-Jones - Administration ## **Clinical Facilitators** Lisa Mansour (also EDI Lead) Charlotte Gilman Julie Gallegos Cathy Berry Ruth Viella ## **Non-clinical Contractors (management and administration)** Jayne Joyce (Project Lead; resigned April 2022) – Kawther Alfasi (Operations Lead, and Interim Project Lead April 2022 November 2022; resigned November 2022) OBS Annual Report 2022-23 - Page 2 ## Introduction from the Board of Trustees This year marked significant changes at OBS, in both the staff and trustee team. Kawther Alfasi served as the Interim Project Lead from March to December 2022 and played a vital role in securing more grant funding for the charity. Her efforts left a lasting legacy. Subsequently, we welcomed Karin Chandler as our first-ever Director in December 2022. Karin brings a range of experience in public sector and charity management, alongside prior roles as a breastfeeding counsellor and doula. This year we also welcomed Laura Prentice, Ashvina Segaran, Hannah Marshall and Zoe Townsend as trustees and bid farewell to four others, Anna Hodges, Danielle Beaumont-Orr, Sev Gunes-Lasnet, and Ilana Levene. Ilana was our out-going Chair of Trustees and has been involved in OBS and Baby Cafe before it, for the last seven years and we thank her for all her valuable contributions over this period. Needless to say these are big losses, but the change has brought new ideas and energy to the charity which we look forward to developing in 2023/2024. We have been working hard towards the creation of new systems and structures which will help provide stability to OBS. We have started to work towards employing staff, rather than solely relying on contractor relationships, and are focussing on new avenues for funding and fundraising to prepare for the end of our National Lottery Community Fund grant, which ends in March 2024. Over the next year we are also planning a transition to a social, drop in model of delivery at our in-person sessions. We're eagerly looking forward to witnessing how it all unfolds over time! Juliet Rayment, on behalf of the Board of Trustees OBS Annual Report 2022-23 - Page 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. OBS Annual Report 2022-23 - Page 4 ## Achievements and Performance ## **OBS in 2022** - 809 first visits, 828 return visits - 900 in-person visits - 506 online consultations - 147 Zoom group attendances - 79 families seen at antenatal sessions - 50% of first visitors from outside Oxford city (classed as OX1, OX2, OX3 and OX4) _“If you do live near Oxfordshire and want any help or support with breastfeeding, relactating, inducing lactation or anything similar at any stage of your journey, Oxfordshire Breastfeeding Support (group) and its page Oxfordshire Breastfeeding Support offer a wealth of information, trained lactation specialists, and literally thousands of supportive mothers who have collectively tried every combination of pumping, breastfeeding, bottle feeding combination and formula feeding, the staff *WON'T* make you feel guilty for bottle feeding or weaning or anything of the sort (I - combination fed my firstborn breast and formula as do hundreds of thousands of women, they were massively supportive) - they will give you the unbiased information and support you need to make decisions YOU want to make.”_ ## **Bex, Service User** OBS Annual Report 2022-23 - Page 5 ## In-person Sessions In-person weekly support sessions in Barton, Donnington, Didcot and Kidlington, continued to be well-attended throughout 2022/23. We are pleased to continue our partnership at Barton Neighbourhood Centre and with Donnington Doorstep Family Centre. Our partnership with Didcot Baby Monday ended and we entered into a new partnership with Didcot Community Partnership (DCP), changing our venue to the Soha housing building near Didcot train station. In Kidlington we work in partnership with Kidlington Community Hub (KCH) to provide co-ordinated support for families. KCH say of the partnership with OBS: _“The KCH provides a variety of family-focused support groups for the local community, and as a part of our programme we have had the privilege to work closely with OBS. Over the past year our partnership has enabled us to frequently signpost between the two charities, reaching more families and increasing our capacity to support those in need. Not only have we been able to work together effectively but we have also developed a good relationship with the local Health Visiting team, who have worked alongside us at sessions to deliver a more comprehensive level of support. Overall we are seeing less isolation, more positive breastfeeding outcomes, and improved maternal mental health.”_ Our Donnington session has been piloting a collaboration with the Enhanced Health Visiting (EHV) Service. This has enabled swift OBS referrals for reasons such as faltering growth, tongue-tie, severe mental health issues and safeguarding concerns, and return EHV referrals for additional feeding and social support. Following a post-Covid risk assessment we started to turn Donnington into a more social space for families - putting out baby mats and toys, bringing in additional volunteers to facilitate social interaction between families, and encouraging service users who no longer need extensive feeding support to return the following week(s) without having to book in again. This cautious return to a social space informed our plans to return to a social drop-in model for in-person sessions which we expect to realise in the 2023/24 year. Our in-person sessions have also generated new fundraising income. In November tablets and card readers were delivered to each facilitator to take to in-person sessions to collect donations. Each tablet is named for a local breastfeeding support legend: Chloe Fisher, Sally Inch and Julie Osbourne. At the first outing at the Kidlington session £25 was immediately donated and volunteer Rachel Rea reported that “the parents were loving the machine at the Kidlington session yesterday!” OBS Annual Report 2022-23 - Page 6 _“I just wanted to say a huge thank you to the OBS team. I visited a Didcot session back when my little one was a few weeks old as I was having awful problems feeding, was in horrendous pain and at a real low point. I saw a lady called Lisa who couldn’t have been more supportive. She made me feel so at ease, showed me such patience and kindness and, in the end, just let me have a big cry while she shared some really supportive words of advice. She was also the person who identified that my son was tongue tied and that this was the cause of the feeding problems I’d been having. If I hadn’t gone to the session, I think I’d have given up trying to feed and I can’t thank her and the general support from the OBS teams enough. I feel very grateful that such things are available to people as I certainly hadn’t anticipated how difficult and emotive breastfeeding could be. Thank you!”_ ## **Anonymous Service User** OBS Annual Report 2022-23 - Page 7 ## Virtual 1:1 Consultations We continued to offer virtual zoom sessions for 1:1 support and for parent’s unable to attend an in-person session. In May we launched the use of Cliniko, a telehealth platform for virtual 1:1 consultations. The aim is to improve accessibility for families and streamline services. Initial feedback from families and facilitators is positive. The number of attendees at virtual 1:1 consultations has decreased from the 2021 high as in-person attendance grows. _“The online 1:1 session I had on day 3 with my newborn was invaluable. I was being provided with expert advice and reassurance at my convenience, in my own home. The social interaction of groups is so important but the online 1:1s can offer so much in reaching the very vulnerable in the early stages of motherhood and recovery.”_ ## **Cordie, Service User** ## OBS Zoom Group Our monthly zoom group has continued to run 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. Each session is co-led by a Facilitator and a Volunteer. In September a leaflet titled How to help your baby's sleep (age 6 months or older) written by volunteer health visitor Vanessa and edited/formatted by OBS was distributed to attendees of our online OBS Zoom group and added to the Resources for Parents section of our website. OBS Annual Report 2022-23 - Page 8 As we transition back to a social drop-in in-person model for breastfeeding support we have begun conversations about the continuation of the online group and the purpose it serves. In early 2023 we took the decision to discontinue the monthly group. ## 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. In January 2023 we refreshed and renewed our teaching resources for the antenatal education session ensuring they fully represent current practice and offer the best guidance to pregnant women and their families. _“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.”_ ## **Anonymous Service User** OBS Annual Report 2022-23 - Page 9 ## 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. _“The Facebook group bolstered my mental health as a sometimes pretty scared first time mum. Just being able to scroll through other peoples’ posts and replies made me aware, at anytime of day or night, that I was not alone. Once I’d plucked up the courage to post, the solidarity I found from facilitators, volunteers and other group members gave me so much strength, validating my decision to feed responsively and always reminding me that my adored, sleep-resisting baby is ‘normal’ and that I’m not doing things totally wrong!”_ ## **Jozie Shirreen, Facebook Service User** 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 and LinkedIn - Sharing video clips of ‘what to expect’ at our sessions - Emails to our list OBS Annual Report 2022-23 - Page 10 ## 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. In 2022/23 we fully revised our volunteering policy and recruitment policy bringing greater clarity for this vital role for OBS. 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. Given the importance of volunteers to OBS we have begun exploring the possibility of bringing training back ‘in-house’ as was the case pre-pandemic. This would bring benefits of providing bespoke training designed to meet the OBS service while also ensuring consistency of knowledge and approach. Discussions and preparations for this will continue throughout 2023/24. We are incredibly proud of our OBS volunteers and thrilled that two of our long-standing, committed volunteers received external recognition. In May 2022 Sam Shiell won the OCVA (Oxfordshire Community & Voluntary Action) volunteer of the year award. Sam collected her award at a ceremony on 1st of June attended by Sam and OBS Interim Project Lead Kawther Alfasi. We were also delighted to welcome our second FNP mother to join us as a volunteer this year. OBS Annual Report 2022-23 - Page 11 ## Supporting Students, Health Professionals and Research We have continued to offer 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. |**2022 Observations**|| |---|---| |observers registered|123| |one-to-ones|10| |Antenatal|2| |Group|3| |Didcot|1| |Barton|14| |Kidlington|9| |Donnington|12| |Total in-person|36| |Total observations|51| |Number who did 1 observation|32| |Number who did 2 observations|3| |Number who did 3 observations|2| |Number who did 4 observations|2| |Unique observers|39| |Return observers (=>2)|7| |Sessions booked but DNA|5| In October Facilitator Charlotte Gilmour, attended the ‘System Changers Lunch’ organised by the Oxford Hub, seeking to understand the needs and concerns of the Blackbird Leys community, and how they can best be served. Important insights gleaned into the process of embedding services into communities instead of top-down imposition. This work will help drive our ambitions to widen the availability of OBS support throughout Oxfordshire. OBS Annual Report 2022-23 - Page 12 ## Collaborations and Partnerships We have continued to participate in the Countywide Breastfeeding Strategy Group, which revised the Oxfordshire guidelines on faltering growth. Sharing best practices is critical to continuous improvement, both of our own services and those with which we collaborate. In September we continued our partnership work with Motherkind Cafe with a session on breastfeeding grief and trauma, led by Facilitator Lisa Mansour. _“The breastfeeding grief and trauma Motherkind session we ran in September felt like important work. There were 8 attendees including a pregnant mother. Most came with complex feelings about breastfeeding/m and lactation, all left feeling heard and a little lighter. We talked about what went (or might go) wrong, what might have helped, shared information about how lactation works and listened without judgement to everyone’s feelings about their own experiences. We were able to offer follow up online 1:1 support to those who could benefit and made recommendations for other services for some._ _Although it can be tough to talk about feelings of loss and perceived failure to breastfeed it is a very important part of what we do at OBS: to meet mothers and other parents where they are, really listen and help them understand that they did not fail, but rather that they were failed by a chronic lack of appropriate infant feeding support in our society._ _We hope to offer this session again soon.”_ ## **Lisa, OBS Facilitator** OBS Annual Report 2022-23 - Page 13 Other collaborations for the development of breastfeeding support skills and family support have included: - meeting with OX4 Early Years Alliance attended by Lisa Mansour and Kawther Alfasi - OCF webinar on cost of living crisis in Oxford attended by Charlotte Gilmour - Discussions with Good Food Oxfordshire about participating in a focus group on Healthy Start Vouchers. - Bicester New Mums network event - Signal sessions/focus groups at Donnington Doorstep. This was a fantastic opportunity to speak to current OX4 service users informally in the context of understanding their needs and the needs of local families in the area. OBS Annual Report 2022-23 - Page 14 ## Widening Access and Family Nurse Partnership Our work with Family Nurse Partnership (FNP) continues to evolve and expand offering joint virtual antenatal conversations and flexible postnatal feeding support to teenage mothers via text, WhatsApp, and virtual consultations. _“OBS has made me more confident about feeding my baby”_ ## **FNP Client** Our Black Breastfeeding Week campaign in August focused on amplifying voices and raising awareness of health inequalities for Black and Black-mixed women and birthing people. We also published an inspiring case study by service user Lucy Dixon, who spoke about the complex way in which her African background shaped her attitudes towards motherhood and breastfeeding. We continue to focus on issues of accessibility and privacy for sessions and practical measures have included rearranging furniture and purchasing an additional screen at Kidlington OBS Annual Report 2022-23 - Page 15 ## Fundraising In December we launched our first Big Give fundraising campaign and successfully raised £5,095 from the OBS community. The event climaxed with a Winter Party in December at Donnington Doorstep, bringing together staff, volunteers, service users, trustees, health care professionals and other supporters. OBS Annual Report 2022-23 - Page 16 ## About our Service Users ## **Service User Profle 2022** OBS Annual Report 2022-23 - Page 17 Age of first visitors to OBS over time (2019 - 2022) compared against the average for the local NHS hospital trust in 2022. Below shows how we stack up against the local community over the last few years. The development of the FNP programmes continues to engage younger mothers with OBS. OBS Annual Report 2022-23 - Page 18 ## Financial Report This year saw OBS once again with a small deficit in funding as the organisation navigated its way out of funding targeted at meeting the needs of the pandemic and back to a more stable grant and donation income position. Our Lottery grant entered the fourth year of funding and reduced to £21k (2021/22 £29k), and this was used primarily to fund Didcot and online sessions. The planned expenditure on a new location, Banbury, continued to be reallocated to providing ongoing 1:1 virtual and group support as we transitioned our way out of the pandemic response. It is envisaged that during 23/24 new drop in sessions will open with a corresponding drop in 1:1 online support, which will become targeted towards vulnerable families. In the next financial year the element of our income provided by the Lottery grant will reduce further, with this funding source due to end on 31[st] March 2024. We are looking to build other sources of grant funding to supplement the significant level of donor income that we are fortunate to receive. Find the full 2022/23 accounts here. During 2022/23 a deficit of £1,474 was recorded (2021/22 deficit £642) with income and expenditure incurred being very similar for the prior year. We had budgeted for a higher deficit, but expenditure was lower than expected as the full employment model was delayed due to negotiations over contract terms. By the end of 2024, all work for OBS will be undertaken by employees of the organisation rather than being contracted to self employed freelancers. Income for the year was £77,851 (2021/22 £74,429). Included in this figure is £21k of Lottery grant funding and £37k of donation income. The 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 £79,325 (2021/22 £75,071). The costs of running the organisation remained broadly comparable from the prior year, with some increases in project management costs and fees and expenses. These arose from the change in using employees in the project management and OBS Annual Report 2022-23 - Page 19 administration roles as opposed to freelance contractors. In 2023/24 all session facilitators are expected to become employees. 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 Unrestricted income has been generously donated by: - Two anonymous, long standing, individual donors - Matched payroll giving scheme - Regular giving by supporters through LocalGiving , Paypal and at in-person sessions Restricted donations have been received from: - Lottery funding: £21,000 - Local Giving Magic Little Grants £500 - Doris Field Charitable Trust £500 - OCF Cost of Living Grant £2,370 - OCF Contain Grant £8,438 and all our other generous donors and supporters ## **Louise Ellis, ACA, OBS Treasurer** OBS Annual Report 2022-23 - Page 20 ## Risk Management The major risk to OBS, as with many other small charities, is financial. The ending of our current National Lottery funding in March 2024 provides a particular challenge. To address this, we recruited a trustee with experience in charity fundraising in 2022 and a Director. As highlighted in the last annual report the capacity of our volunteers remains a risk to OBS, particularly as demand for the service grows. We have strengthened our volunteering policy, code of conduct and volunteer recruitment processes in an effort to mitigate some of this risk. There has been a significant turnover of trustees within the last year which also highlights the risk of lack of volunteering capacity. Our trustees are predominantly women with young children who also work professionally and it can be difficult to manage competing demands on time. Before the end of 2023 we plan to recruit for three additional trustees to help manage workloads and provide further continuity. Safeguarding risks remain uppermost in our minds and we have updated and reviewed our safeguarding policy and procedures. These have been further strengthened by the appointment of our new Designated Safeguarding Lead, Catriana McKie and Safeguarding Trustee Dr Ashvina Segaran. ## Looking Towards 2023/24 We look forward with enthusiasm to the upcoming year and the planned return to a drop-in social model to our in-person sessions. We will also finalise the move of our facilitators from contractors to employees recognising fully the vital and irreplaceable role they play in OBS. OBS Annual Report 2022-23 - Page 21 CHARITY COMMISSION FOR ENGLAND ANO WALES Independent examinerfs report on the accounts Section A Independent Examiner s Report Report to the Irustees Oxfordshire Breastfeeding Support 31" Marth 2023 On accounts for the year ended Charity no (If any) 1176948 Set out on pag 1to34 I reFM)rt to the trustees on my examination of the accounts of the above chanty (Ihe Trusf) for the y&r ended 31. March 2023 Resp¢)nslbllltlos and ba818 of roport As the thanvs trustees, yw are respmslble tr the preparation of the accwnts In a￿Ordan￿ w5th the requlrements of the Charitles Act 2011 Acr). I report In respect of my examlnation of the T￿￿1,8 accounts carried out under section 145 of the 2011 Act and in rarrying out my examination. I have followed all the applicable DireCti¢￿S given by the Charity Commission under 8eclicff1145(5)(b) of th8 Act. Independent I have cixnpleted my examlnation. l (￿ffi￿n that no materfal matters have oxamlnerfs statement come to my attention In Cc￿neCtIon with the examinallon which gives me cause to believe thal in. any material respect: the accounting re¢￿dS were not kept in accordance with sectb)n 130 of the Charities Act: or the accounts did rK)t a(xxxd with the acc￿jnting records; or the a¢counts did not comtAy ￿th the applicable requirements con¢eming the ftym and ¢￿tent of accounts set out In the Charities {Accounts and Reports) Regulations 2008 Dther than any requlremont that the aC￿)unts give a 'true and fair, view which is not a matter considered as part of an indeFendent examinatDn. I have no ¢(￿cernS and have come across no other matters In connection wrth the examination to whith attentirm should be drawn in this report in order to enatde a woper understandlng of the accounts to be reached. Slgnod: Relovant professional qualfflcation($) or body (Ir any): iCfiELJ Address: Oxfordshir8 Breastf88ding Supwt Charity No Irf an 1176948 Annual accounts for the 01.04.2022 To P8rtid slat dat• Pemd gnd dats 31.032023 Sectlon A ststement of flnanclal actlvltles Unr•strlct•d funds Prlor y•ar funth R•cornrn•nd•d c*t•qorl•• by xtk¥lty funds lunds Tatsl lund• Incomlng r•*¢)ur¢•* INol• 31 F01 F02 F03 F04 F05 42.332 635 2.038 32.808 75,140 635 2.038 71,036 1,19S 2,198 h•r Tolal R•*ourcM •xp•nd•d (Not• 6 45.043 32.808 77.851 74,429 lunde 2.993 38.092 2,993 68,062 3,200 65,789 29,970 S10 $11 5,732 46.817 2,538 32.508 8.270 79.325 6,082 75,071 Tolal S12 Net Incomellexpendttur•l b•for• Snv•slm•nt galnsllloss•s) S13 1.774 1.474 Nèt 9&in￿(￿Ss&*I on Inveskn8nts S14 N•t Incom•ll•xp•ndltur•} ExtraordSnary Stems Trnnshrs bet￿0n fvnds Other recognSsed galnslll¢>ss•sl: $1S 1.714 1.474 642 S16 S17 S18 c￿1 N•t mov•m•nt th funds S1• 1.774 1.474 642 R•conclllallon olfumts.. Totsi fundk fL*wa S21 45.025 43.251 1,041 1.341 46,708 46,066 Tolal funds lotw•of 44,592 OBS Accounts 2022-23 SOFA 13 Oct 2023 ## **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|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||863|-|-|863|1,235| |||-|-|-|-|-| |||50,466|6,781|-|57,247|62,410| |||51,329|6,781|-|58,110|63,645| |||||||| |||8,077|5,440|-|13,517|17,579| |||||||| |||43,252|1,341|-|44,593|46,066| |||||||| |||43,252|1,341|**-**|44,593|46,066| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||43,252|1,341|-|44,593|46,066| |||||||| |||-
-|-|-|-
1,341
43,251
-|-| ||||1,341|-
-
-||1,041| |||43,251|-
-|||45,025| |||-||||| |||43,251|1,341|-|44,592|46,066| |||||||| |||Signature||Print|Name|Date of
approval
dd/mm/yyyy| |||||Juliet Rayment||17/7/2023| |||||Louise Ellis||17/7/2023| |||||||| OBS Accounts 2022-23 9 Oct 2023 B Sheet ## **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: ||| |---|---| |**ü**|the Statement of Recommended Practice: Accounting and Reporting by Charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) issued on 16 July 2014
the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland
(FRS 102)| |ü|| ||| - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* **ü** * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the 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 and donations agreed until 23/24 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 2022-23 9 Oct 2023 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* **ü** * -Tick as appropriate No* ü ## _**Please disclose:**_ _**(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_ ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes* **ü** * -Tick as appropriate No* ü _**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 2022-23 9 Oct 2023 N 1- 2 **Section C Notes to the accounts** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change in Not applicable , no changes to accounting policies accounting policy** _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **End of Start of period period £ £** **Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** OBS Accounts 2022-23 9 Oct 2023 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 2022-23 9 Oct 2023 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 2022-23 9 Oct 2023 N 2.2 - 2 |**Investments**
**Stocks and work in**
**progress**
**Debtors**
**Current asset 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 held for sale as part of non-charitable trade are measured at the lower or cost or net realisable
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
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
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 2022-23 9 Oct 2023 N 2.2 - 3 |**Section C**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**| |---|---|---|---|---|---|---| |**Note 3**
**Donations and**
**legacies:**|**Analysis of income**
**Analysis**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**|||||| ||
Donations and gifts|37,332|1,000|-|38,332|36,946| ||Gift Aid||-|-|-|500| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|5,000|31,808|-|36,808|33,590| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|-| ||Donated goods, facilities and services|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|42,332|32,808|-|75,140|71,036| |||||||| |**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Other:**
**TOTAL INCOM**
**Other informatio**||-|-|-|-|-| ||Breast pump hire|635|-|-|635|1,195| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|635|-|-|635|1,195| |||||||| ||Fundraising|2,038|-|-|2,038|1,890| ||Teaching income|-|-|-|-|308| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|2,038|-|-|2,038|2,198| |||||||| ||Interest income|38|-|-|38|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|38|-|-|38|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**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:**|-|-|-|-|-| |||||||| |||45,043|32,808|-|77,851|74,429| |||||||| |**All income in th**
**provide descrip**|**e prior year was unrestricted except for: (please**
**tion and amounts)**|National Lottery grant £21,000 OCF Contain grant £8,438, Cost of Living Grant £2,370 ,
Doris Field Charitable Trust £500, Localgiving Magic Little Grants £500||||| ||**wment fund is converted into income in the**
**, please give the reason for the conversion.**
**me items above the following items are material:**
**the nature, amount and any prior year amounts)**
N/A
Anonomous donations from 2 different anonomous donors totalling £17,000|||||| |||Anonomous donations from 2 different anonomous donors totalling £17,000||||| **Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.** N/A **Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** Anonomous donations from 2 different anonomous donors totalling £17,000 OBS Accounts 2022-23 9 Oct 2023 N 3 **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**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| |**_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 2022-23 9 Oct 2023 N4 ## **Section C Notes to the accounts (cont)** |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**| |---|---|---|---| |**Note 5 Donated goods, facilities and services**
**Seconded staff**
**Use of property**
**Other**||**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 2022-23 9 Oct 2023 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|833|-|-|833|1,600| ||Incurred seeking legacies|-|-|-|-|-| ||Incurred seeking grants|2,160|-|-|2,160|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**|2,993|-|-|2,993|3,200| |||||||| ||Facilitator session fees|21,268|17,677|-|38,945|37,263| ||Facilitator project running costs|15,294|12,293|-|27,587|26,718| ||Antenatal and peer support sessions|1,530|-|-|1,530|1,808| |||-||-|-|-| ||**Total expenditure on charitable**
**activities**|38,092|29,970|-|68,062|65,789| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| OBS Accounts 2022-23 9 Oct 2023 N 6 - 1 ## **Other** ||Insurance|102|156|-|258|258| |---|---|---|---|---|---|---| ||Equipment|-|-|-|-|30| ||Administration|5,599|2,349|-|7,948|5,794| ||Volunteer expenses|-|-|-|-|-| ||Trustee expenses|31|33|-|64|-| ||**Total other expenditure**|5,732|2,538|-|8,270|6,082| |||||||| ||**RE**|46,817|32,508|-|79,325|75,071| ## **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|66702|7856|74558|69761| ||Training|Antenatal sessions and peer support training|1360|414|1774|2110| ||Other|||||| ||**Total**||68062|8270|76332|71871| **Prior year expenditure on charitable activities can be analysed as follows:** Charitable activites last year were split between grant funding £65,789 and support costs £6,082 **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 £66,533 (2021/22 £63,981) OBS Accounts 2022-23 9 Oct 2023 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**
**£**
**£**| |---|---|---|---| ||Not applicable|-|-| ||||| |||-|-| |||-|-| |||-|-| ||||| |||-|-| |**Total extrordinary items**||-|-| ||||| OBS Accounts 2022-23 9 Oct 2023 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 2022-23 9 Oct 2023 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|-|6,982|367|-|7,349|Time spent| ||-|-||-|-|| |Other|-|629|34|-|663|Time spent| |**Total**|-|7,856|414|-|8,270|| |**_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 its 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 its 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 its 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 2022-23 9 Oct 2023 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 2022-23 9 Oct 2023 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**|||8,303||-| |**Social security costs**|||-||-| |**Pension costs (defined contribution scheme)**|||112||-| |**Other employee benefits**|||-||-| ||**Total staff costs**||8,415||-| **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.**_ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** **TRUE** |**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**|Total amount paid to senior management for services to charity during the| |**management personnel (includes trustees**|year was £4,600 (2021/22 £nil)| |**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**||||3||-| ||**Governance**|||-|||-| ||**Other**|||-|||-| |||**Total**|||3||-| OBS Accounts 2022-23 9 Oct 2023 N11 - 1 ## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ |**Please explain the nature of the payment**
**Please state the legal authority or reason**
**for making the payment**
**Please state the amount of the payment (or**
**value of any waiver of a right to an asset)**
**11.4 Redundancy payments**
**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**
**The extent of redundancy funding at the**
**balance sheet date**
**Please state the accounting policy for any**
**redundancy or termination payments**
**_Please complete if any redundancy or termi_**|None| |---|---| ||| ||n/a| ||| ||n/a| ||**_nation payment is made in the period._**| ||None| ||| ||n/a| ||| ||n/a| ||| ||n/a| OBS Accounts 2022-23 9 Oct 2023 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** not applicable **SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.** _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.** **Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity** _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan** OBS Accounts 2022-23 9 Oct 2023 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**_ ## _**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**| |---|---|---|---|---| |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 2022-23 9 Oct 2023 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 *|-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal_**
**_of an impairment loss._**
**14.2 Depreciation and impairments**
****Basis**
**** Rate**
**14.3 Net book value**
**14.4 Impairment**
At end of the year
-
-
SL or RB
SL or RB
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
-
-|-|-|-|-|-|| ||**impairments**|||||| ||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_**|||||| |||||||| |||||||| OBS Accounts 2022-23 9 Oct 2023 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 2022-23 9 Oct 2023 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**
**£**| |---|---|---|---|---| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| |At end of the year|-|-|-|-| ## **15.2 Amortisation and impairments** |****Basis**
**** Rate**
**15.3 Net book value**
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|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance ("RB")| |---|---|---|---|---|---| ||||||| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||||||| ||-|-|-|-|| ||-|-|-|-|| ||||||| OBS Accounts 2022-23 9 Oct 2023 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. (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 2022-23 9 Oct 2023 N15 - 2 **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**
**16.5 Impairment**
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
""| |||||||| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||| ||**_s and circumstances that led_**
**_ment loss._**|||||| _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ OBS Accounts 2022-23 13 Oct 2023 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 2022-23 13 Oct 2023 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 2022-23 13 Oct 2023 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 to investments during
**Add:**|-|-|-|-|-|-| |period*||||||| |disposals at carrying value
**Less:**|-|-|-|-|-|-| |**Less: impairments**|-|-|-|-|-|-| |**Add: Reversal of impairments**|-|-|-|-|-|-| |transfer in/(out) in the
**Add/(deduct):**|-|-|-|-|-|-| |period||||||| |net gain/(loss) on
**Add/(deduct):**|-|-|-|-|-|-| |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)**|||| **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** OBS Accounts 2022-23 13 Oct 2023 N17 - 1 **(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.** |**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Analysis of current asset**
**investments**||**This year**|**Last year**| |---|---|---|---| |||**£**|**£**| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| |**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 (**
**).**
**Amount of concessionary loans received**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have been**
**committed but not taken up at the reporting date**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**

**_Multiple loans_**
**_made may be disclosed in aggregate provided that such_**
**_aggregation does not obsure significant information_**
**_(Multiple_**
**_loans received may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information)._**|**_Description_**|**This year £**|**Last year £**| |---|---|---|---| ||||| ||||| ||||| ||||| ||**_Total_**||| ||||| ||**_Description_**|**This year £**|**Last year £**| ||||| ||||| ||||| ||**_Total_**||| ||||| ||||| ||||| ||||| ||||| ||||| OBS Accounts 2022-23 13 Oct 2023 N17 - 2 ## **17.7 Additional information** **Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.** OBS Accounts 2022-23 13 Oct 2023 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 2022-23 13 Oct 2023 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**
**£**| ||-|-| ||702.0|735.0| ||161.0|500.0| |**Total**|863.0|1,235.0| ## _**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 2022-23 13 Oct 2023 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**||13,517|17,579|-|-| |**Taxation and social security**||-|-|-|-| |**Other creditors**||-|-|-|-| ||**Total**|13,517|17,579|-|-| ## **20.2 Deferred income** _**Please complete this note if the charity has deferred income.**_ _**Please explain the reasons why income is deferred.**_ _**Donation and grant income received in March 2022 with condition that expenditure would only take place to fund activities from 2022/23 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**||10,000||17,513| |**Amounts added in current period**||5,440||10,000| |**Amounts released to income from previous periods**|-|10,000|-|17,513| |**Balance at the end of the reporting period**||5,440||10,000| OBS Accounts 2022-23 13 Oct 2023 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:** |**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** ||**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 2022-23 13 Oct 2023 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 2022-23 13 Oct 2023 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 2022-23 13 Oct 2023 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**
**£**| ||-|-| ||-|-| ||57,247|62,410| ||-|-| |**Total**|57,247|62,410| OBS Accounts 2022-23 13 Oct 2023 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 2022-23 13 Oct 2023 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 2022-23 13 Oct 2023 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**_ |**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_**|**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_**|**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_**|**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_**|**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_**|**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_**|**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_**|**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_**|**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**
**£**| |Local Giving Magic Little Grants|R|To fund online 1:1 and group sessions|-|500|-
500|-|-|-| |Lottery grant fund|R|To run extra sessions and projects as per
Lottery funding bid|1,041|21,000|-
20,700|-|-|1,341| |Doris Field Charitable Trust|R|To fund subscriptions|-|500|-
500|-|-|-| |OCF Cost of Living Grant|R|To fund 9 months of Kidlington sessions|-|2,370|-
2,370|-|-|-| |OCF Contain grant|R|To fund 6 months Donnigton sessions|-|8,438|-
8,438|-|-|-| |General fund|U|unrestricted|45,025|45,043|-
46,817|-|-|43,251| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||46,066|77,851|-
79,325|-|-|44,592| |||||||||| OBS Accounts 2022-23 13 Oct 2023 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 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
|46,708|40,839|-
42,522|-|-|45,025| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||46,708|74,429|-
75,071|-|-|46,066| |||||||||| OBS Accounts 2022-23 13 Oct 2023 N27.2 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** |**Note 27 Charity funds (cont)**|**Note 27 Charity funds (cont)**|**Note 27 Charity funds (cont)**| |---|---|---| |**27.3 Transfers between funds**
**not applicable**||| ||**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 2022-23 13 Oct 2023 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 with their charity or a related entity (True or False)** **None** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ ||||**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**||**63**|**0**| ||||| ||**TOTAL**|**63**|**0**| |**Please provide the number of trustees reimbursed for expenses**|||**1**| |**or who had expenses paid by the charity**|||| OBS Accounts 2022-23 13 Oct 2023 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 2022-23 13 Oct 2023 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 transition towards a larger proportion of face to face sessions compared with online operations. The charity continues to move 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 planning on 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 it reasonable to hold between 6 and 9 months of expenditure in reserve. Unrestricted reserves at the end of the year were £43k which represents about 7 months of expenditure, along with an additional £5k of deferred grant income which has been earmarked for future activities. OBS Accounts 2022-23 13 Oct 2023 N29