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2023-03-31-accounts

Charity number: 1193445

THE ASSOCIATION OF BREASTFEEDING MOTHERS TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS

FOR THE YEAR ENDED

31 MARCH 2023

THE ASSOCIATION OF BREASTFEEDING MOTHERS

TABLE OF CONTENTS

Page
Reference and administrative information 1
Trustees’ report 2 – 7
Report of the independent examiner 8
Statement of financial activities 9
Balance sheet 10
Notes to the accounts 11 - 15

THE ASSOCIATION OF BREASTFEEDING MOTHERS

REFERENCE AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2023

Trustees Eleanor Campbell - Chair Hazra Aya Caroline Bolton Sharon Breward Jessica Brown (from 19 May 2023) Ann Bruce Samantha Kennedy Christian Claire Flood (resigned 1 April 2023) Emily Johnson (from 18 May 2023) Sandra Wintour-Graham (resigned 6 September 2022) Caroline Harrower Anneka Ruff Kathryn Stagg (resigned 1 April 2023) Louise Brown (resigned 22 April 2022)

Charity number 1193445 (England and Wales) Registered office PO Box 1629 Bedford MK42 5EF Independent examiner Samantha Wells FCA Lindeyer Francis Ferguson Limited Chartered Accountants North House 198 High Street Tonbridge Kent TN9 1BE

Page 1

THE ASSOCIATION OF BREASTFEEDING MOTHERS

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their annual report, together with the financial statements for the year ended 31 March 2023. The trustees confirm that the Annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the governing document and the provisions of "Accounting and Reporting by Charities: 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 (FRS 102)" (effective 1 January 2019) (Charities SORP (FRS 102)).

The reference and administrative information on the previous page forms part of this report.

Structure, Governance and Management

The ABM is a Charitable Incorporated Organisation, governed by a written constitution and managed by a Board of Trustees.

The ABM has a written safeguarding statement to help breastfeeding supporters who are concerned about the welfare of a child or of a vulnerable adult.

We also have a social media policy in response to the increased use of online contacts.

The ABM collaborates with The Breastfeeding Network (BfN) to provide volunteers for the National Breastfeeding Helpline (NBH).

All trustees give their time voluntarily and receive no remuneration or other benefits for their work as trustees.

The charity is a Charitable Incorporated Organisation (“CIO”) incorporated on 1 August 2021 (registered charity number 1193445). It was formed to convert an unincorporated charity of the same name (registered charity number 280537) to CIO status. The CIO is governed by its Constitution registered on 1 August 2021.

Vision, Mission and Strategy

The ABM is established to:

  1. Promote the physical and psychological health of mothers and children through education in the techniques of breastfeeding.

  2. Advance the education of the public and especially those persons concerned with the care of children on the health benefits, both immediate and long-term, of breastfeeding.

In planning our activities for the year, the trustees have had regard to the Charity Commission’s guidance on public benefit.

Page 2

THE ASSOCIATION OF BREASTFEEDING MOTHERS

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

The ABM’s main focus is supporting families via calls on the National Breastfeeding Helpline, in partnership with The Breastfeeding Network as well as via Webchat, Social Media messages and emails. These options benefit families by providing accessible breastfeeding support, including evenings and weekends, 365 days of the year. Our support can be accessed by anyone of any background.

We have our own training courses, which aim to train breastfeeding supporters, whether Peer Supporters (formerly known as Mother Supporters), Breastfeeding Counsellors or family/partners wishing to support their loved ones, to the highest standard in order to offer up-to-date, evidencebased breastfeeding information. We offer Foundation and Advanced levels courses, which are suitable for health professionals and those in a paid breastfeeding-related role. It encourages a broad scope of study and research that gives a deeper understanding of how breastfeeding works and a good foundation to further breastfeeding education.

The ABM values its volunteer breastfeeding supporters highly. We have two levels of training for volunteer breastfeeding supporters:

We are enormously grateful to all our volunteers. The difference that a trained volunteer can make to someone’s breastfeeding experience is huge, and without our volunteers the ABM would not be able to support families in the way that we do.

Some Breastfeeding Counsellors also run groups and classes. Support from ABM Counsellors is always free to mothers, breastfeeding parents and families.

In addition to our training courses, the ABM hosts high quality regional and national study sessions for members, trainees and graduates from all courses. These have all been online this year.

We run an annual conference which is open to the public, including parents, breastfeeding supporters and health professionals.

The Pamela Lacey Award (formerly known as Pam’s Prize) is an award given each year to a voluntary breastfeeding counsellor from any of the UK’s breastfeeding organisations. It is in recognition of the great contribution made by volunteers and is awarded at the ABM conference each year.

We produce animation and information leaflets on many aspects of breastfeeding. The full leaflets can be purchased from the ABM, and text only versions can be downloaded from our website free of charge.

Our Team Baby course is available for free for expectant parents and their families and supporters.

Page 3

THE ASSOCIATION OF BREASTFEEDING MOTHERS

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

The ABM attends the APPG on infant feeding and inequalities. The ABM is also a member of the Baby Feeding Law Group and the First 1001 Days movement. The ABM is on the steering group of the Breastfeeding Alliance, and contributes to the WBTI’s 5-yearly audit of the breastfeeding landscape of the four UK nations.

We publish an ABM magazine three times per year. This is sent to all our members. The magazine features articles on a wide variety of breastfeeding-related topics, written by and for our members.

Review of 2022-2023

The ABM membership has remained stable, and we now have around 1900 members.

Helpline, email and webchat support

Qualified ABM Breastfeeding Counsellors take calls on the National Breastfeeding Helpline, using a Virtual Call Centre system (VCC). We receive calls from parents, families and professionals covering a range of ages from new-born upwards and a diverse range of issues.

The NBH, run in conjunction with the BfN, has provided a valuable resource for these families with a total of 8645 calls answered, approximately half by ABM volunteers. The Voicemail service is still running successfully which ensures all those who don't speak to a volunteer but leave a message are responded to. The NBH social media volunteers increased to 5,981 messages responded to compared with 5,704 the previous year. The webchat NBH volunteers answered 426 webchats.

In addition, OHID awarded a contract to run a pilot night-time breastfeeding helpline service. This is a trial as part of the Start for Life Project testing the demand for night-time support for breastfeeding families.

NBH@ Night will launch in March 2024 and will be managed and delivered by paid staff 7 days a week between the hours of 9:30pm and 9:30am.

NBH@ Night will allow us to reach more families with round-the-clock support through our telephone helpline and social media messaging. It will also provide some paid employment opportunities.

Training

At the end of the financial year, the ABM had 141 active Breastfeeding Counsellors with a further 67 in training.

Trainees continue to receive even more supervision, and our Breastfeeding Counsellors are part of a team which is responsive, reflective and has ongoing supervision and training.

We currently have over 538 qualified Peer Supporters, with more than 200 currently in training. 17 people were training on our Advanced course and 49 training on the Foundation course.

The new, online, Peer Supporter course was launched in December 2022. This course has improved accessibility, and is able to be accessed by a more diverse range of students. To date, 440 students have enrolled on this course.

Page 4

THE ASSOCIATION OF BREASTFEEDING MOTHERS

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

Our online antenatal course, Team Baby, was re-designed and updated. The new version was launched at the end of 2022, and remains free to access.

Conference

The ABM annual conference was held as a virtual event on 17[th] September 2022. We complemented the conference with live Facebook threads to discuss talks, give out spot prizes and connect with other delegates.

Every year we take this opportunity to recognise and honour all of the ABM team, particularly those who have supported the NBH throughout the past year, and all of their amazing achievements.

Pamela Lacey Award

Each year, we invite families to nominate an individual or a breastfeeding group who had provided outstanding breastfeeding support. There were many very deserving nominations, and the chosen winner was Basildon and Thurrock BRAS. The following quotes are taken from some of their nominations from grateful families:

They were always at the end of the phone when I needed emotional support.

I would not have continued breastfeeding without their support.

They were always there when I was having a down day and shared so much knowledge with me. I have now trained as a peer supporter because of this team.

All of the team are beyond invaluable. They've helped not just with our feeding journey but my sanity at being a new mum and having a baby through the pandemic. They've helped so many and don't get paid and all give up hours of their own time. Every issue or problem I have they're our first point of call.

Other activities

As a consequence of the ABM’s ongoing growth, we have been reviewing the organisation’s underlying policies and structures. We have also been reviewing our documentation more generally to ensure that they are accessible to the greatest number of people. We initiated our Diversity and Inclusion survey, because as a trustees body we realised that we currently do not have full information about our membership. We will be using this information in order to identify under-represented groups, and develop strategies to enable us to make the ABM more representative.

Page 5

THE ASSOCIATION OF BREASTFEEDING MOTHERS

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

The trustees have made a decision to use the services of an external consultant to enable the organisation to develop a 5 year strategic plan.

Several long-standing Central Committee members, who became trustees of the new charity, stood down as trustees once the transition was complete. We are pleased that they have stayed on other roles with the ABM, and would like to thank them for all their work over many years.

Financial Review

The Statement of Financial Activities shows a net decrease in resources for the year amounting to £22,887 (2022: net increase of £33,166). Our reserves stand at £128,732 (2022: £151,619) at the year end.

Around a third of the ABM’s income comes from membership subscriptions. We also receive income from contracts to deliver training, and conference fees. We receive some funding from the Breastfeeding Network towards our role in the National Breastfeeding Helpline.

Reserves

The trustees of the ABM consider that reserves would be needed in the event of:

The ABM aims to hold reserves amounting to approximately six months’ average expenditure. This is approximately £30,000.

The ABM currently holds more reserves than this, free reserves (unrestricted funds less fixed assets) stand at £128,693 (2022: £150,980). The Trustees and Central Committee are bringing down the reserves by investing funds in time-limited projects of strategic importance, such as developing the online training courses.

Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the

Page 6

THE ASSOCIATION OF BREASTFEEDING MOTHERS

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2023

charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, regulations made thereunder, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the trustees on 30 January 2024.

Eleanor Campbell Chair of Trustees

Page 7

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE ASSOCIATION OF BREASTFEEDING MOTHERS

FOR THE YEAR ENDED 31 MARCH 2023

Responsibilities and basis of report Independent examiner’s statement

I report to the trustees on my examination of the accounts of the Association of Breastfeeding Mothers (the Charity) for the year ended 31 March 2023, which are set out on pages 10 to 15.

Responsibilities and basis of report

As the Charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Samantha Wells FCA Lindeyer Francis Ferguson Limited

North House 198 High Street Tonbridge Kent TN9 1BE

Date: 31 January 2024

Page 8

ASSOCIATION OF BREASTFEEDING MOTHERS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

Note
Income from:
Donations
Membership fees
Charitable activities
2
Investments - bank interest
Other income
Total income
Expenditure on:
Charitable activities
3
Total expenditure
Net (expenditure) / income and net movement in funds for the year
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 2023
£
480
37,062
47,021
97
-
84,660
107,547
107,547
( 22,887)
151,619
128,732		 2022
£
1,379
37,394
56,752
7
98
95,630
62,464
62,464
33,166
118,453
151,619

There were no restricted funds held during the year or the previous year

Page 9

ASSOCIATION OF BREASTFEEDING MOTHERS BALANCE SHEET AT 31 MARCH 2023

Note
2023
2023
£
£
Fixed assets
Tangible fixed assets
6
39
Current assets
Debtors
7
15,334
Cash at bank and in hand
121,355
Total current assets
136,689
Creditors:amounts falling due within one year
8
( 7,996)
Net current assets
128,693
Net assets
128,732
Charity funds
Unrestricted funds
128,732
Total funds
128,732		 2022
2022
£
£
639
16,340
137,677
154,017
( 3,037)
150,980
151,619
151,619
151,619		 2022
2022
£
£
639
16,340
137,677
154,017
( 3,037)
150,980
151,619
151,619
151,619
151,619
151,619
151,619

The financial statements were approved by the Management Committee on 30 January 2024 and signed on their behalf by:

Ann Bruce Trustee

Eleanor Campbell Trustee

Page 10

ASSOCIATION OF BREASTFEEDING MOTHERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows.

1.1 Status

The Association of Breastfeeding Mothers is a Charitable Incorporated Organisation, registered with the Charity Commission in England and Wales. Its principal address is ABM, PO Box 1629, Bedford, MK42 5EF.

1.2 Basis of preparation of financial statements

The financial statements have been prepared in accordance with "Accounting and Reporting by Charities: 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 (FRS 102)" (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Association of Breastfeeding Mothers meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

There are no material uncertainties about the charity's ability to continue, and so the going concern basis of accounting has been adopted.

The financial statements are presented in pounds sterling and rounded to the nearest pound.

1.3 Income

Income is recognised when the charity is entitled to it, it is probable that it will be received and it can be measured reliably. For donations and membership fees this is usually on receipt. Training and conference income is recognised in the period to which it relates.

1.4 Expenditure

Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be measured or estimated reliably Costs of charitable activities are those costs, including support costs, relating to the provision of advice, training and advocacy services.

Governance costs are support costs incurred in connection with the administration of the charity and compliance with constitutional and statutory requirements.

Page 11

ASSOCIATION OF BREASTFEEDING MOTHERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1.5 Tangible fixed assets and depreciation

All expenditure exceeding £250 on fixed assets is capitalised at cost.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures, fittings & equipment - 10% to 33% straight line

1.6 Financial instruments

The charity has financial instruments of a kind that qualify as basic financial instruments. The charity's short term debtors and creditors are measured at their settlement value.

1.7 Fund accounting

The general fund is an unrestricted fund which is available for use at the discretion of the Management Committee in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds can only be used for the particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular purposes. The charity does not currently have any restricted funds.

2 Income from charitable activities

2
Income from charitable activities
Training
Conference fees
National Breastfeeding Helpline
Leaflets and educational items
3
Direct costs:
Training and development grants
ABM conference
Training
Publication printing and stationery
Leaflets and educational items
Public awareness
Support costs (note 4)
Expenditure on charitable activities		 2023
£
34,752
7,444
4,700
125
47,021
2023
£
2,017
13,653
45,380
10,393
-
711
35,393
107,547		 2022
£
42,949
9,018
4,700
85
56,752
2022
£
4,309
11,165
9,374
7,794
220
1,807
27,795
62,464

Training and development grants relate to small bursaries given to individuals.

Page 12

ASSOCIATION OF BREASTFEEDING MOTHERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

4
Support costs
Administration salaries (note 5)
Insurance
Venue hire
Office costs
Postage
Sundry expenses
Subscriptions
Computer and website costs
Bank charges
Depreciation
Professional fees
Governance costs:
Independent examination
CIO conversion costs
5
Staff costs
Gross salaries
Pension costs		 2023
£
19,428
304
251
702
468
580
1,198
7,293
1,808
600
896
1,865
-
35,393
2023
£
19,043
385		 2022
£
13,106
648
-
121
479
277
803
5,397
1,973
820
2,150
1,872
149
27,795
2022
£
12,965
141

The average number of employees during the year was 1 (2022:1). No employee received employment benefits over £60,000 (2022: £nil).

Key management personnel are considered to be the members of the Management Committee. During the year no remuneration was received by key management personnel (2022: £nil).

Fees were paid to one trustee, Caroline Bolton, for Markers fees of £3,500 (2022: £nil).

Page 13

ASSOCIATION OF BREASTFEEDING MOTHERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

6
Tangible fixed assets
Cost
At 1 April 2022 and 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
7
Debtors: amounts falling due within one year
Trade debtors
Prepayments and accrued income
8
Creditors: amounts falling due within one year
Accruals and deferred income
Taxation and social security
Other creditors		 2023
£
10,035
5,299
15,334
2023
£
7,535
364
97
7,996		 Fixtures,
fittings &
equipment
£
3,188
2,549
600
3,149
39
639
2022
£
9,540
6,800
16,340
2022
£
2,990
-
47
3,037

Deferred income relates to training income received in advance of the course starting and amounted to £5,615 (2022: £1,190).

9 Related parties

There have been no related party transactions in the year (2022: £nil).

Page 14