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 aC￿ssible 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 breaS￿eeding
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 rese￿e5 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 St￿amS 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 diSc￿tiOnary 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 A￿MTEs
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