Registered Charity Number: 1187793 LACTATION CONSULTANTS OF GREAT BRITAIN REPORT OF THE TRUSTEES AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 Lactation Consultants of II Creat Britain The professional voice of breastleedins since 7994
LACTATION CONSULTANTS OF GREAT BRITAIN Contents For the year ended 31 December 2023 Page Legal and Administrative Information Trustees, Annual Report: Objects and activities Achievements during the year Structure, governance and management Financial review Future plans 11 Independent Examiner's Report 12 Statement of Financial Activities 13 Balance Sheet 14 Notes to the Accounts 15-21
LACTATION CONSULTANTS OF GREAT BRITAIN Legal and Administrative Information For the year ended 31 December 2023 Charity Name: Lactation Consultants of Great Britain Also known as LCGB Registered Charity Number: 1187793 Legal form: Charitable Incorporated Organisation, registered with th the Charity Commission on 6 February 2020. Charity addres5: 19 A5cott Close, Hull. HU4 6EQ Website: www.LCGB.org Email: info@LCGB.org Board of Trustees: Trustees 5ervingfor the whole year.. Linda Brownlie (Chairl Vikki Kidd Zurina Ali Marion Jones Heidi Nowalanv Amanda Smith Lyndsey Hookway Shazlynn Omar Hilary English Isadly passed away June 2024) Trustees resigned ot the AGM in August 2023.- Zoe Faulkner (Chairl Helen Gray Sophie Burrows Bankers: Cooperative Bank Independent Examiner- Elaine Alsop ACA DChA FCIE EA Independent Ltd 5 South Charlotte Street, Edinburgh. EH2 4AN
LACTATION CONSULTANTS OF GREAT BRITAIN Trustees, Annual Report For the year ended 31 December 2023 The Trustees present their report for the year ended 31 December 2023. The financial statements comply with the Charities Act 2011 and Accounting and Reporting by Charities Statement of Recommended Practice Applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard Applicable in the UK IFRS 1021 leffective I January 20191. Objects, activities and public benefit Objerts or purposes of the charity The charity aims to promote and protect public health by increasing skilled breastfeeding support for mothers and babies. It also seeks to advance public education on breastfeeding as a key public health issue, emphasising both immediate and long-term benefits. The charity promotes high standard5 of education and knowledge regarding breastfeeding and evidence-based lactation practices, including specialised care. Activities that the charity carries out in relation to those purposes The Lactation Consultants of Great Britain ILCGBI primarily focuses on promoting and protecting public health through expert breasrfeeding support, while advancing education about breastfeeding as a public health issue. The charity has engaged in several key activities to achieve these objectives- Provision of Online Educotion.. Offering aCssible online learning opportunities related to breastfeeding and lactation. Advocacy.. Promoting awareness of breasrfeeding's significance at both the public and policy level5. Contributions to Working Groups.. Actively participating in various working groups aimed at improving breastfeeding practices and standards. Public benefit 1he Trustee5 of LCGB confirm that they have fully adhered to the guidance provided by the Charity Commission on public benefit when determining the charity's activities. The work of LCGB is rooted in advancing public health and education for the benefit of mothers. babies, and families through breasrfeeding 5UPPOrt and evidence-based practices
LACTATION CONSULTANTS OF GREAT BRITAIN Trustees, Annual Report For the year ended 31 December 2023 Achievements during the year Education 2023 conference LCGB's educational offering is paramount to the delivery of the organi5ation's purpose and the conference is a high priority to LCG8. It is a meeting of those who work with the families thal LCGB ultimately supports via those with the expertise to support breaSeeding families. 21-22nd April 2023 LCGB held its first in person and online {hybridl conference, "from science to practice" bringing together speakers from the U.K. and overseas to deliver 10 hours of education to lactation consultants, breastfeeding counsellors and peer supporters. individuals from the NHS and allied health care professionals along viith others supporting breastfeeding families. Experience gained from hosting an online conference throughout Covid. stood LCGB in good stead to deliver both an in person eathering and have online attendees both 'live streaming" during the event itself and having access to the presentations for a number of months after the event. The ability to offer this hybrid model presented an opportunity to reach more people than ever before and to offer a lower cost alternative to an in person event. During Covid, the organisation invested resource5 (including considerable volunteer hours) into building an online education plarform and website that tould be easily accessed by those undertaking the training offered. The legacy of that platform continues today as it is enhanced and adapted over time to meet chanEing needs or to optimise new technologies embedded within. The number of attendees at the 2023 conference were.. 126 in person and 135 online. 3 in person scholarships were allocated to individuals who had applied and 50 scholarships for online attendance. with a cohort of those scholarships offered to Ukrainian lactation consultants. At the in-person conference. attendees were invited to identify what steps they would take to work on being more inclusive and sUPPOrting marginalised communities in their work and day to day life. LCGB further asked its supporters to let Us know what you have been doing in your community to amplify the voice5 of those who are impacted by discrimination every day. We will share some of this activity a5 we collate more responses. Let's work together. We don't have all the an5wer5 but we can learn together. Let us know if you have any ideas how we can improve awareness and understanding in this important area of all of ours, work.
LACTATION CONSULTANTS OF GREAT BRITAIN Trustees, Annual Report For the year ended 31 December 2023 Education continued Following on from the conference further online offerings were produced and delivered via OWL. LCGB announced an open access conversation with #ActuallyAutistic researcher Dr Aimee Grant, celebrating and supporting neurodiverse families, communities and lactation SUPPOrters. This presentation discusses= How to use respecrful. accurate language How to support neurodiverse children and parents Breastfeeding experiences of rieurodiverse parent5 How to care for yourself while working as a lactation advocate if you identify as neurodiverse How we're moving away from a medical model of Autism And... the positive stories and experiences of being Autistic f ollowing consultation with Dr Grant. this session is free to view and may be disseminated widely to amplify it's important message. Dr Grant has also included resources written and curated by Autistic parents and researchers. The session is now available via htt www.I b-owl.or list-courses and will be available to watch at your leisure until ftjrther notice. There also continue to be other presentations that are available on OWL for people to watch free of charge. Grants Sally Brooks Grant 2023: In 2023 the Sally brooks Brant project saw its first candidate pass their IBCLC exam and qualify as an International Board Certified Lactation Consultant which is incredible new5. Sally Brooks grant was kindly donated to LCGB to widen access to the IBCLC credential especially amongst underserved communtties. Jenya Taylor was one of the original recipients. chosen from an underserved population, being West Wales, and has now passed the IBCLC exam. Congratulations to Jenya! Look out for future rounds of the award coming soon. Awards are given based on criteria to ensure that support is allocated to individuals who can make a difference despite facing challenges which might include discrimination amongst other obstacles to furthering their work.
LACTATION CONSULTANTS OF GREAT BRITAIN Trustees, Annual Report For the year ended 31 December 2023 Advocacy LCG8's Policy and Advocacy lead Helen Gray. supported two submission5 to the Committee on the Rights of the Child. authoring the submission from World Breastfeeding Trends Initiative IWBTi} UK and supporting the submission from Baby Feeding Law Group IBFLGI for the 2022 Civil society Alternative Report. The Concluding Observations of the Committee to the UK State Party have now been published. including some specific recommendations with respect to breastfeeding in Section H 411n- the UK State Party should continue its efforts to promote breastfeeding, including by-. strengthening support for mothers. including through flexible working arrangements,. fully implementing the International Code of Marketing of Breast-milk Substitutes and strengthening relevant legislation,. and raising awareness of the importance of breastfeeding amon8 families and the general public. In addition to recommendations on increasing early intervention and preventive services for infants and young children. and for reducing infant mortality, food insecurity, malnutrition and obesity, and for supporting working parents with policies such as parental leave. WBTI LCGB is pleased to announce it is working with a number of individuals and organisations to support WBTI with the work on a future report on breastfeeding trends in the UK. Those parties being Association of Breastfeeding Mothers. UNICEF UK, BFLG UK. Baby Milk Action, BrÈastfeeding Alliance. The Breastfeeding Network IUKI, First Steps Nutrition, HIFN Institute of Health Visiting, La Leche League. National Childbirth Trust Maternity Action the Royal College of Midwives and researchers from MAINN at The University of Central Lancashire and Maria Herron and representatives from all four nations (England, Northern Ireland. Scotland and Wales}. The first meeting wa5 held in May 2023 to kick off the planning stages. LCGB ha5 agreed to donate funds to help produce the report. and Trustee time to carry out the woik. During the year. LCGB'S Policy and Advocacy Team attended a Breastfeeding Alliance focus group with NHS England on the refreshed Delivery Plan for Maternity and Neonatal Services. The team provided feedback on issues around brea5tfeeding support in neonatal and paediatric settings.
LAcfATION CONSULTANTS OF GREAT BRITAIN Trustees, Annual Report For the year ended 31 December 2023 Board changes Zoe Faulkner and Helen Gray stepped down from the Board of LCGB at the end of their first terrn as Chair and Advocacy and Policy Lead. respectively. Departing wordsfrom Zoe.. 'It has been a great pleasure to work with so many of my colleagues to further the aims of LCGB, advocating for the importance of breastfeedin8 as a public health priority. The teamwork and shared effort has led to a real transformation of LCGB with our establishment as a registered charity Icioi in 2020. This teamwork has never been more important thall in recent years. supporting our members and steering the charity successfully through the pandemic. l am delighted to see LCGB is in a good position with a strong board of trustee5 for the next phase in its strategic development." Departing wordsfrom Helen.. '1 just want to say a huge thank you to all of you for your support and friendship over the years, and for your wholehearted backing of the work I've done on LCGB'S behalf. I first came to LCG8 national committee meetings and stayed because it was the only place were people actually "£ot" what I was doing as an IBCLC, who understood what I had Worked forto get there, who valued my work and myvision. when like most of us I was on my own in a little silo in the community most of the timel I was thrilled be awarded a partial LCGB sponsorship to ILCA in my early days as an IBCLC, and I've volunteered for LCGB ever since. I'm so delighted that the "Who's Who" resource, that I developed based on that experience. has Bone on to become an LCGB classic and a valuable resource for parents all over. l also really, really value being part of a community and organisation with so much integrity. WOTking so hard to make this world better for families and babies, and not taking Short cuts or being swayed by inLIustry influence or popular opinion. LCGB is grateful for the years of commitment 2nd impact from both Zoe and Helen and wishes them well in their future endeavours.
LAcfATION CONSULTANTS OF GREAT BRITAIN Trustees. Annual Report For the year ended 31 December 2023 Board changes continued The following Trustees stood for re-election at the AGM. at the end of their first term with LCGB. Zurina Ali Linda Brownlie Hilary English Marion Jones Vikki Kidd Heidi Nowalany All were re-elected. Linda Brownlie was eletted chair, moving from the role of treasurer and Heidi Nowalany Stepped into the treasurer role. both officer role5. Lyndsey Hookway and Amanda Smith took over the mantle from Helen in respect of advocacy and policy. The following CO•OPted Trustees stood for election at the AGM and were elected by the membership. Lyndsey Hookway Shazlynn Omar Amanda Smith Trustee, Hilary English sadly passed away in June 2024. Hilary wa5 a long-standing member of LCGB'S former committee and then stood on LCG8's 803rd of Trustees as Deputy Chair. She was a cherished member of our community whose legacy in breasrfeeding support, advocacy and education will be fondly remembered.
LACTATION CONSULTANTS OF GREAT BRITAIN Trustees, Annual Report For the year ended 31 December 2023 Structure, governance and management Constitution Lactation Consultants of Great Britain is a Charitable Incorporated Organisation {CIOI. The CIO was registered at the Charity Commission on 6 February 2020. LCGB'S constitution outlines how the charity operates. including its structure. membership, and trustee appointment5. It allows for voting members Other than its charity trustees. Membership Membership is open to any individual supporting the work of LCGB to meet its objects. There are a range of membership levels which include subscriber, associate, student. IBCLC and retired Status. LCGB also has sponsored member5 and anyone interested in scholarships for membership or events can contact info b.or to find out more. Recruitment ond appointment of Trustees Trustees are appointed or re-appointed for a term of three years following their election at the general meeting. The Constitution require5 that there be at least eight trustees. but there is no maximum limit. Trustees are selerted based on their skills arid experience, with the goal of ensuring the effettive mallagement of the charity in accordance with charity law. Trustees are not required to be IBCLCS to hold the position. Indurtion and training of new Trustees Each new charity trustee 15 provided with essential documentation, including a copy of the constitution. the latest trustees. annual report, minLrtes of previous Board meetings. and policies and procedure5. Full role descriptions for trustees ensure transparency regarding the responsibilities of the role. New trustees are encouraged to undertake training. primarily using programs offered by NCVO (National Council for Voluntary Organisations} and The Association of Chairs. The charity promotes a welcoming environment for new trustees. allowing opportunities for shadowing experienced members and participating in operational meeting5 before running for election.
LACTATION CONSULTANT5 OF GREAT BRITAIN Trustees. Annual Report For the year ended 31 December 2023 Strategic teams The CIO is strurtured with various strategic tearns. including Communications, Education, Equality, Diversity and Inclusion, Finance. Policy and Advocacy and Administration. Additionally. there are operational Task Groups that focus on events, membership, newsletters. and ongoing web learning. Working with partner organi5ations LCGB'S Relationship with Related Organisations= Over the years, LCGB has formed valuable partnerships with several organisations that share Ouf vision for promoting breastfeeding and lactation care. These collaborations have enab5ed us to broaden our impact and amplify the work of our related partners through various platforms, including our Social media channels, newsletter and during events. Below are some key organisations we have worked with= European Lactation Consultants Alliance IELACtAI Association of Lactation Consultants Ireland IALCII Breastfeeding Twins & Triplets UK World Breastfeeding Trend5 Initiative iLactation Lactation Education Resources ILERJ Association of Tongue Tie Practitioners {ATP) Financial Review The results of the year are set out in the statement of financial activitie5. This shows income for the year of £84.17012022: £52.5861 and expenditure of £58.365 {2022.' £33,776) resulting in net income of £25,805 {2022= net income of £18.8101. Total resee5 at 31 December 2023 of £117.17912022= £91,374) consist of unrestricted reserves of £113,01512022: £86.9541 and restricted reserves of £4,16412022- £4,420). Reserves The Charity's policy on re5erve5 IS to generate and maintain a balance which is sufficient: l. To preserve the financial viability of the Charity in the event that unforeseen and l or unavoidable circumstance precipitate a short-term fall in its income:
LAcfATION CONSULTANTS OF GREAT BRITAIN Trustees, Annual Report For the year ended 31 December 2023 2. To enable the Charity. in the interests of meeting its objectives, to undertake from time to time the setting up of new and innovative project5 on a pilot basis to demonstrate the viability and potential benefits of such attivities as a precursor to securing the external funding necessary to maintain such projects on an on-going basis. For these purposes the reserves policy requires the minimum level of reserves Ito cover 9 months of operating cost5 and some conference venue costs if necessary) to be in the region of £35.000 to £45,0(XJ. At the end of the year the charity held unrestricted reserves of £113,015 12022: £86,954) mainly held in cash at bank12022= £93.772) which is considered bythe trustees to be sufficient for the charity to carry out its objectives and explore opportunities to further its work. At the end of the year the charity held restrirted reserves of £4.16412022.. £4,420) which 15 for the Sally Brookes Award. Remunerotion of Trustees All Trustees act in a voluntary capacity and receive no remuneration or other material benefits from their services to the Charity. Out-of-pocket expenses necessarily and reasonably incurred by Trustees in promoting the purposes of the Charity are reimbursed at cost. Stotutory Statements on Liabilities The Trustees declare that- The charity has given no guarantees where potential liability under the guarantee is outstanding at the date of this statement leg- any outstandinE/ongoing contract or legal undertaking to buy or provide specific services): The charity has no debt outstanding at the date of this statement which 15 owed by the CIO, and which is secured by an express charge on any a55ets of the CIO leg.- a mortgage on property owned by the charitvl- io
LACTATION CONSULTANTS OF GREAT BRITAIN Trustees, Annual Report For the year ended 31 December 2023 Risks A key risk to the organisation is the availability of resources include people, specific skill sets and funds to further the objertives. Attrarting. developing and leading people 15 a prioritv alongside offering good. evidence based education that meets the needs of the communities ofthe people LCGB members and beyond. serve. Future plans The organisation is undergoing transition and change with review of key areas of governance and operations. A focus on the core projects that lend themselves to the overall vision in the strategy is essential. On behalf of the Board Linda Brownlie Chair 29 October 2024 li
LAcfATION CONSULTAMfs OF GREAT BRITAIN Independent Examinerfs report to the Trustees of Lactation Consultant5 of Great Britain I report to the tfustees on my examination of the accounts of Lactation Consultants of Great Britain for the year ended 31 December 2023. Respective responsibilities of trustee5 and examiner As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111.the ACV'I. I report in rè5peci of my examination of the Cl(Ys accounts carried out under Section 145 of the 2011 Art and in carrying out my examination. I have followed all the applicable Directions given by the Charity Commission under section 145{5llbl of the Aci. Basis of Independent examinerf5 report My examination was carried out in accordance with the general Directions given by the Charity Commi55ion. An examination includes a review of the accoLFnting record5 kept by the charity and a Comparison of the accounts presented with those records. It also includes a consideration of any unustjal items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an 3udit and consequently I do not express an audit opinion on the view given by the accounts. Independent examinerfs statemert I have completed my examÉrTration. I confirm that no material matters have come to my attention in connection with the examination which give5 me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act- or the accounts did not accord with the accounting records; or the aCCOLJnts did not comply with the applicable requtrèments concernirsg the form and content of accounts set out in the Charities IAccounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view which is not a matter Considered as part of an independent examination. I have no concerns and have come across no other matters in connertion with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. £A@- Elaine Alsop ACA DChA FCIE EA Independent Ltd, 5 South Charlotte Street, Edinburgh. EH2 4AN 30 Ortober 24 12
LAcfATION CONSULTANTS OF GREAT BRITAIN Statement of Financial Activities For the year ended 31 December 2023 Unre5tTiCted Funds 2023 Restrirted Funds 2023 Total 2023 Total 2022 Notes Income from: Donations and legacies Charitable activities 1,600 82.570 3.127 49,459 82.570 Totsl income 84,170 84.170 52,586 Expenditure on: Charitable activities 58.109 256 58,365 33.776 Total empenditure 58,109 256 58.365 33,776 Net income/lexpenditure) 26,061 12561 25.805 18,810 Reconciliation ol funds.. Fund balances at l January 86.954 4,420 91,374 72,564 Fund balances at 31 December 113.015 4.164 117.179 91,374 The notes on pages 15 to 21 form part of these financial statements 13
LACTATION CONSULTANTS OF GREAT BRITAIN Balance Sheet As at 31 December 2023 2023 2022 Notes Current assets Debtors Cash at bank and in hand io iio 131.498 4,684 98,772 131,608 103,456 Liabilities Creditors.. Amount5 falling due within one year li 114.4291 112.0821 Net current assets 117,179 91,374 Net assets 117.179 91,374 Funds Unrestricted fkjnds Restricted Funds 12 12 113.015 4.164 86.954 4,420 Total Charity Funds 117,179 91,374 These account5 were approved and authorised for issue by the Board of Trustees on 29 October 2024. Linda Brownlie Chair The notes on pages 15 to 21 form part of these financial statements 14
LACTATION CONSULTANTS OF GREAT BRITAIN Notes to the Accounts For the year ended 31 December 2023 I ACCOUNTING POLICIES 1.1 General Information Lactation Consultants of Great Britain 15 a Charitable Incorporated Organi5ation ICIOI registered in England and Wales. The charity'5 registered number 1$ 118779. The principal address of the charity is 19 Ascott Close. Hull, HU4 6EQ The entity constitutes a public benefit entity as defined by FRS 102. 1.2 Basis of Preparation The accounts h3ve been prepared under the historital cost convention accordance with items recogniseij at cost ortran53Ction value unless otherwise stated in the relevant notelsl to these accounts. The accounts have been prepared in accordance with 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 IFRS 1021 and the Financial Reporting Stsndard appli¢3ble in the United Kingdom and Republic of Ireland IFRS 1021, and the Charities Art 2011. These financial statements are presented in Pounds Sterling IGBPI as that is the currency in which the charivs transactions are denominated. Monetary amounts in th financi31 statements are rounded to the nearest pound IEI. The accounts Ifinancial statemer7tsl have been prepared to give a 'true and fair, view and have departed from the Charities IAccounts and Reports) Re@ulation5 2(X)8 only to the extent required to provide a 'true and fair view,. This departure has involved following the relevant version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 rather than the Accounting and ReportirbÈ by Charities.. Statement of Recommended Practice effective from l April 2005 which has since been withdrawn. The preparation of the financial staternents requires the use of certain critical accounting estimates. It also requires Trustees to exercise their judgement in the process of 3pplyin8 the ccounting policies. Use of available information and application of judgement are inherent in the formation of estimates. Actual outcomes in the future could differfrom such estimates. The areas involving a higher degree of judgement or complexity. or areas where assumptions and estimates are significant to the financial ststement5 are dixlosed in note 2. The significant accounting policies applied in the preparatiorh of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 15
LACTATION CONSULTANTS OF GREAT BRITAIN Notes to the Accounts For the year ended 31 December 2023 I ACCOUNTING POLICIES (continued) 1.3 Going Concem The accounts have been prepared on a going concern basis as the Trustees are of the opinion that the ch3ritable company can continue to meet it5 obligation5 as they fall due for the foreseeable future. They iegularly monitor the funding StamS and evaluate the projected expenditure and the free reserves available. 1.4 Income All income is included in the Statement of Financial Activities when the charity is entitled to the income. receipt is probable. and the amount can be measured reliably. The following Specific policies are applied to the particular categories of income.. Donation5 and similar incoming resour¢e5 are included in the period in which they are receivable, which is when the charitable company becomes entitled to the resource. Membership income for ch3ritable purposes is recognised for the year it is duè. 1.5 fxpenditure Expenditure 15 recognised when the charity has entered into a legal or constnjrtive obligation. it 15 probable that Settlement will be required and the amount of the obligation can be measured reliably. It has been accounted for on an accruals basis and has been classified under relevant headings. The charity is not registered for VAT, and accordingly expenditure is Shown gross of irrecover3ble VAT. 1.6 Taxation The charity rs accepted by HMRC as a charity under section 521 to 563, Income Tax Act 2007. and accordingly no provision is required for taxation surpluses. 1.7 Funds Unrestricted funds are available to Use and are administered on a diSctiOnary basis under the dirertion of the Trustee5. and in line with the objects of the charity. Restricted funds are to be used for particular restritted purposes within the charitable tompanvs objectives. ResirFCtions arise when specified by the (lonoror when funds are raised for particular restricted purposes. Expenditu which meets these criteria is charged to the fund, together with a fair allocation of management and support costs. 16
LACTATION CONSULTANTS OF GREAT BRITAIN Notes to the Accounts For the year ended 31 December 2023 I ACCOUNTING POLICIES lcontinued) 1.8 Cash and Cash Equivalents Cash and cash equiv3lent5 are basic financial assets and include cash irF hand, deposits held at call with banks. other short-term liquid investments with original maturiiies of three months or less and bank overdrafts. 1.9 Debtors Trade and other debtors are measured at transartion price. 1.10 Creditors Creditors and provi5kons are recognised where the charitable cornpany ha5 a present obligation re5ultinB from 3 P3St event that will probably result on the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount. 2 CRITICAL JUDGEMENTS AND ESTIMATES The preparation ol financial statements in compliance with the Charities SORP IFRS 1021 qUireS the use of certain critical accounting estimates. It also require5 the Trustees to exercise judgement applying the chaTity's accounting policies. The Trustees do not consider there to be any material accounting judgement required in preparing these accounts. The Trustees are satisfied that accounting policies are appropriate and applied consistentlv. 3 COMPARATIVE STATEMENT OF FINANCIAL AMTEs Unrestricted Funds 2022 Restricted Funds 2022 Total 2022 Income from: Donation5 and legacies Charitable activities 3.127 49.459 3.127 49.459 Total income 52.586 52.586 Expenditure on.. Charitable activities 33,196 33.776 Net income 19.390 15801 18.810 17
LACTATION CONSULTANTS OF GREAT BRITAIN Notes to the Accounts For the year ended 31 December 2023 4 DONATIONS AND LEGACIES Vnrestricted Funds 2023 Restrirted Funds 2023 Total 2023 Total 2022 Donations from individuals 1,6(K) 3,127 Donations received in 2022 of £3.127 We unrestricted. 5 INCOME FROM CHARITABLE AcfivmES 2023 2023 2023 2022 Membership fees Events and semirbars Website adverts 34.807 44.638 3.125 34.807 44.638 3.125 31,183 15,046 3.230 82,570 82.570 49,459 Income from charitable activities received in 2022 of £49,459 was unrestricted. 6 CHARITABLE AcnviTIES 2023 2023 2023 2022 Event COSt5 Attendance at events/conferences Grant5 and donations made IT, website and membership Meeting costs Insurance Administration Bank and similar charges Trustee5' training Trustees. travel Independent Examinerfs fee 38,882 960 3.550 5.508 3,(K18 96 478 1.495 1.286 1,246 38,882 960 3.806 5.508 3.(M)8 96 12,673 3,348 2,453 3,883 4.608 96 1,005 995 1,412 1,703 1,600 256 478 1.495 1,286 1,246 58.109 256 58,365 33,776 Expenditure on charitable activities in 2022 of £33.196 wa5 unrestricted and £580 was restricted.. 18
LACTATION CONSULTANTS OF GREAT BRITAIN Notes to the Accounts For the year ended 31 December 2023 7 INDEPENDENT EXAMINATION FEES Fees of £1,6tX) were charged for preparation and independent examin3tion of the annual accounts for the year ended 31 December 202312022= £1.6(M)I. 8 TRUSTEE REMUNERATION AND EXPENSES No remuneration or other benefits were paid to trustees for the year ended 31 December 2023 12022.. £nill. One trustee was paid a speaker fee of £450 for delivering a session at the conference. Tnjstees are reimbursed for travel and similar expenses incurred on behalf of the charity. In 2022, a total of £1,246 was paid to 6 trustees12022= £1,703. 71 Trustees make payments to the charity in line with other members toward5 memberships, events. website adverts and books and other resources. These transactions are 3t market rate, and anv discounts applied were discounts available to any member who fitted the relevant criteria. 9 TRANSACTIONS WITH RELATEO PAimES There were no ielated party transactions for the year ended 31 December 202312022.. none). 10 DEBTORS 2023 2022 Trade debtors Prepayments iio 140 4,544 iio 4,684 19
LACTATION CONSULTANTS OF GREAT BRITAIN Notes to the Accounts For the year ended 31 December 2023 11 CREDrroRS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 2023 2022 Trade creditor5 Accruals Deferred income 1.680 2.271 10.478 487 1,6(X) 9.995 14.429 12,082 Income is deferred where vt has been received in advance and the service it has been received for has not yet been fulfilled. Dèferred income relates to membership incomes paid in advance. 12 MOVEMENT OF FUNDS Balance at ljan 2023 Balance at 31 Dec 2023 Income Expenditure Transfers Unrestrirted General fund 86.954 84,170 158.1091 113.015 Restrirted Sally Brookes Award 4.420 12561 4,164 Total Funds 91.374 84.170 {58.365} 117,179 Movements infvnds- compamtivefigures 8olonce ot ljun 2022 Balonce at 31 Dec 2022 Income Expenditure Tronsfers Unrestricted Generulfund 67.564 52.586 133.196) 86,954 Restricted Sally Brooke5 Aword 1580) 4,420 Total Funds 72,564 52.586 (33.7761 91,374 Purpose of restrictèd funds: Sally Brookes Award. This is monies received from a member which is to be used to fund Érants towards exam fees for Lactation Consultants of Great Britain members. 20
LACTATION CONSULTANTS OF GREAT BRITAIN Notes to the Accounts For the year ended 31 December 2023 13 ANALYSIS OF NET ASSETS REPRESENTING FUND5 Unrestricted Funds Restricted Funds Total Funds Fund balance5 at YI December 2023 are represented by.. Net current assets 113,016 4,164 117.179 Fund bolonces at 31 De¢ember2022 ore represented by.. Net current asset5 86,954 4.420 91.374 21