Charfty number: 1193445 THE ASSOCIATION OF BREASTFEEDING MOTHER5 TRUSTEES. REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 THE ASSOCIATION OF BREASTFEEDING MOTHERS TABLE OF CONTENTS Page Reference and administrative infomiation Trustees, report Report of the independent examiner Statement of financial activlties io Balance sheet li Notes to the accounts 12-16 THE ASSOCIATION OF BREASTFEEDING MOTHERS REFERENCE AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2024 Trustees Eleanor Campbell Chair Hazra Aya Caroline Bolton Sharon Breward jessica Brown (from 19 May 20231 Ann Bruce Samantha Kennedy Christian Claire Flood (resigned l April 20231 Emily Johnson Ifrom 18 May 20231 Caroline Harrower Anneka Ruff (resigned 6 May 20241 Kathryn Stagg (resigned l April 20231 Charlty number 1193445 IEngland and Wales) ReElstered office PO Box 1629 Bedford MK42 5EF Independent examiner Samantha Wells FCA Lindeyer Francis FerEu50n Limited Chartered Accountants North House 198 High Street Tonbridge Kent TN9 IBE Page I THE ASSOCIATION OF BREASTFEEDING MOTHERS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their annual report, together wlth the financial statements for the year ended 31 March 2024. The trustees confirm that the Annual report and financial statements of the charity comply with the currerbt statutory requirements, the requirements of the governlng document and the provisions of "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charitie5 preparing their account5 in accoidance with the Financial Reporting Standard applicable in the UK and Republic of Ire13nd IFRS 1021" leffertive I january 20191 Icharities SORP IFRS 10211. The reference and administrative information on the previous page forms part of this report. Structure. Governance and Mana8ement The ABM is a Charitable Incorporated Organisations governed by a wrltten Constitution and managed by a Board of Trustees. The ABM has a written safeguardin8 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 contarts. The ABM collaborates Wlth The Breastfeeding Network IBfNI to provide volunteers for the National Breastfeeding Helpline INBHI- All trustees give theirtime voluntarily and receive no remuneration or other benefits for their work as trustees. The charity is a Charitable Incorporated Organisation I"CIO"l incorporated on l August 2021 Iregistered charity number 11934451. It was fomed to convert an unincorporated tharity of the same name (registered charity number 2805371 to CIO status. The CIO 15 governed by its Constitutio re8lStered on l August 2021. Vlslon. Misslan and Strategy The ABM is established to- l. Promote the physical and psychological health of mothers and children through education in the techniques of breastteeding. 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. A main focu5 for the ABM'5 15 Supporting families via calls on the National Breastfeeding Helpline. in partnership with The Breastfeeding Network a5 well as via Webchat, Social Media messages and ernai15. These options befiefit families by providin8 accessible breastfeeding support, including Page 2 THE ASSOCIATION OF BREASTFEEDING MOTHERS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 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 supporter5. whether Peer Supporters, Breastteeding Counsellors or family/partner5 wishing to support their loved ones, to the highest standard in order to offer up-to-date, evidence-based breastfeeding information. We offer Foundation and Advanced levels courses, which are suitable for health professionals and those in a paid breasrfeeding-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.. Peer Supporter5, who are trained to act as a 'well-informed frlend, in the community- They support mothers and breastfeeding parents in the ordinary course of breasrfeeding and refer them to more skilled help if the need arise5. Breastfeeding Coun5ellor5 have undergone around 2 years of part-time training. They volunteer on the helplines and can offer face-to-face 5UPPOrt with breastfeeding challenges. We are enormously grateful to all our volunteers. The dlfference that a tralned volunteer ran make to someone's breastfeeding experience is huge. and without our volunteers the ABM would not be able to support familie5 in the way that we do. Some 8reastfeedin8 Counsellors also run groups and classes. Support from ABM Counsellors is alway5 free to mothers. breastfeeding parents and familie5. In addition to our training course5, the A8M hosts high quality regional and national study sessions for members, trainees and graduates from all courses. These have zll been online this year. We run an annual conference which 15 open to the public, including parents, breasrfeeding supporters and health Professionals. The Pamela Lacey Award Iformerly known as Pam's Prize) is an award given each year to a voluntary breastfeedin8 counsÈllor 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 conferencè @ach year. We produce animation and information leaflets on many aspects of breastfeeding. The full leaflets an 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. The ABM attends the APPG on infant feeding and inequalitie5. The A8M is also a member of the Babv Feeding Law Group and the First 1001 Days movement. The ABM is on the steering group of the Page 3 THE ASSOCIATION OF BREASTFEEDING MOTHERS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 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 wlde variety of breastfeeding-related topics, written by and for our members. Review of 2023-2024 Helpline, email and webchat support Qualified A8M Breastfeeding Counsellors have continued to take calls on the National Breastfeeding Helpllne INBHI, using a Virtual Call Centre system IVCCI. We have continued to receive talls from parents, families and professionals covering a range of ages from new-born upwards and a diverse range of issues. The number of families SUPPOrted has increased on all our platforms. During 2023-24 the NBH has supported 6,369 families by social media lup from 5,981 in the previous yearl, 1,119 by webchat (increased from 426 in 20231 and 9,720 by telephone (increased from 8,645 Calls thè previous year) giving an amazing total of 19,363 families supported by volunteers from the ABM and BfN. The NBH has continued to provide a Voicemail service, so that caller5 who can't get straight through to a volunteer can leave a message and receive a call back. In March 2024 the N8H@Night was launched, making the NBH an around the clock seNice for families who need support with breastfeeding. Training and Education Our Team Baby course ¢ontinues to provide free breastfeeding education for families. Over 670 families used this course during the year. We have continued to adapt and update our training courses in Ilne with global developments in our un(ler5tanding of lactation. Most notably this year, this involved change5 around sUPPQrting parents with mastitls. Regular meetings Wlth the module markers and prathice call takers have led to smaller changes being made to ensure that questions are worded clearly for trainees and the sug8e5ted reading list for each module has been updated to ensure that all links are current. Ouring 2023-24 over 200 people successfully tompleted our Peer Support course, and 23 people qualified as Breastfeedin6 Counsellors. In terms of our courses for professionals, 72 completed the Foundation course. and 6 completed the Advanced course. givinE them invaluable knowledge and skills to ijse with breastfeeding families. We have received very positive feedback about these course5. For example.. I have leomt qlotabout the bqckgroundandlows anXu￿breaS￿eethnq. lakofvel the course hÉYs gfven me a deeper knowledge and under5tandlnqol4711aspects of breaStfr￿1￿ffj andqlso howlmportttnt urtfve listenlnqskllls can be. As a mlo%vlft I wlll be able to utiitse the knowkdqe ond skllls gainedfrom thts course In ( almost dolfy copaclty. IfeltlhadL7 goodunderstondlng oyhow tosupportbreosrfeedingfvmilies beAorel tookon thls coutse butthe course htts given me o deeper under5tundinq that wlll Impro¥emyprartice. Page 4 THE ASSOCIATION OF BREASTFEEDING MOTHERS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 ThecotsrseKwMoJhiteresthg topksandquestions. Whlle muchmore dounting thqn urtual helpllne colls the prarttce colls ￿re realfy usefvl wlth theleedback belnq kln4 construrttve ondhelpfvl. The sameqoesfv the morknng of each module. As quolb7ed BFC and on A8M PS OA 13 yeats I hove thomughty enjoyed the new trninlng npodules. l especiolty Aound the prartke colls & video Com on P&A explanotlon Incredlbly helpfvl to prepore me fvr storfng on th N8H. Eoch topk wlth the counselllng question Icompleted ondreceivedwonderfu4 encouraginth constructi&*morhng upon made mefvelempowered to c￿ete the next. Eorh modulepu5hed me to reseorch more In depth into such ¢7 varletyoAtYeos in breasrfeedlng thatl cleartyneeded to kam aboutin order to thoroughtysUPpOrteveryfvtu￿fvrnKY1(0rne intocontart Conference Our conference was held in Birmingham on June 24 2023. This year. we were thrilled to be able to retijrn to an in-persun conference for the first tirne since the pandemic. The conference wa5 also streamed onllne. which increased our conference's reach by over 300%. The hybrid format significantly increased the costs of Dur conference. Because we had an unusually short lead time for this conference. trustees decided tD run a hybrid conference again in 2024, with a longer preparation time, to allow us to judge the financial viability of the hybrid format. A5 our 2022 conference had been held in September, we had les5 time than usual to plan the annual conference, and we're really proud of our conference team who managed such a fast turnaround. speakers and topics included-. Kathryn Stagg." SupportlngBreastfeeding Multiples Katie Pereira-Kot2e: Chonenge5 With Infvnt mllks thot tyre tysfvods Aor medkol puwes wlthln the UK Dr Ernestine Ndzi.. Breostfeedlng Not On The Agenda Toni Harman.. BreastAeedlng ondthe Mi¢roblL)me Dr Ilana Levene.. tlo Ireallyneed to expre$5 8 tlmes u doy?, Shel Banks and Hannah Cresswell.. LThgitolBre*edinq Supwt.. FriendorFoeP Feedback from the conference was very p051tive. Here are some quotes from dele8ates.' Lovedlt an remlndedme whyl love myjobsomuch and1￿W1need to keep gdng. Itcan be a reallytouqh andlsolotingjob ot tIn￿5 butthis hasremlmledme **ylcan tgfve up. Thonkpw $0 much. whkh hos he*dme In my bvork withfvmille Lovedthe hytridexwlence. I wotchedon catch up butstillfvkyt ofttom. All the swkers Kwefvntastk. It wos qreat tofvelpart oAthe communlty. Page 5 THE ASSOCIATION OF BREASTFEEDING MOTHERS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Thinking ahead to 2024, we plan to hold another hybrid conference, with the in-person conference being held in London. Pamela Lacey Award Each year, we invite families to nominate an individual Dr a breastfeeding group who had provided outstanding breasrfeeding support. This year, the winners were Gloucestershire Breastfeeding Supporters, Network. Multiple nominations for this group showed the irnpact that they have on the families they support.. 'If it wasn't for GBSN I wouldn't Still be feeding my 21 month old son. I can't thank them enough, they deserve all the credit in the world true heroes., The GB5N group MOB5 In Stroud was and Is an absolute lrfeline for me, all the way from my first V151t wlth my 3 week old first baby right up to now when that 'baby' is 12 years old! They have given me help, support, vital information on how to feed my baby and lifelong friendships that I can't imagine coping with the challenges of parenthood without. I still regularly attend as a volunteer to make new mums a cup of tea and all of the BFCS and volunteers are wonderful., Magazine Three tlmes each year all members receive a physical copy of the ABM magazine. This highquality publication allows us to provide information and edijcation diredly to members. Each issue contains a letter from the chair, a column on research developments from Professor Amv Brown, an inspiration piece. book reviews, notices from our community and celebrations of the achievements of our members, as well as a wide and varied r05ter of articles coverSng topical issues. It provides an effective way of ensuring all of our members have acces5 to high-quality up-to-date information on topics of interest, and is a powerful way of maintaining the passion many of our members and volunteers share. This year we have featured art inspired by birth and breastfeedingi education of medical students and doctors, changes to treatment of mastitis, milk expression in the neonatal unit, use of specialist infant formulas, the use of apps for breastfeeding support, the microbiome, 5UPI)orting Survivors of abuse, and using picture books to support weaning, reporting o the findings or our diversity survey and morè. We are so appreciative of the work of our magazine editor in creatin8 Such a valuable publication. Flnancial Review The Statement of Financial Activitie5 shows a net decrease in ￿SoUr￿5 for the year amounting to £1,27712023: net decrease of £22,887). Our reserves stand at £127,45512023.. £128,732) at the year end. Around a third of the ABM'S income comes from membership subscriptions. We also recelve income from contracts to deliver tTaining, and conference fees. We receive some fundinB from the Breastfeeding Network towards our role in the National 8reastfeeding Helpline. Page 6 THE ASSOCIATION OF BREASTFEEDING MOTHERS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Resebves The trustees of the A8M consider that reserves would be needed in the event of.. 31 unforeseen emergency or other unexpected need for funds,. bl unforeseen day-to4ay operational costs, e.g. employing temporary staff to cover a long-terni sick absence: cl A source of income. such as a grant, not being renewed. Funds might be needed to give the trustees time to take artion if income falls below eKpectations,' dl Planned commitments, or designations, that cannot be met by future income alone,. and el The need to fund short-term deficits in a cash budget. The ABM aims to hold reserves amounting to approximately six months, average expenditure. Thi5 IS approximately £30,000. The A8M currently hold5 more reserves than this, free reserves lunrestricted funds less fixed asset51 stand at £124,353 12023.. E128,6931. The Trustees and Central Committee are bringing down the reserves by investing funds in time-limited projects of strategic importancè, such as developing the online training courses. Trustees, Responslbllitles The Trustees are responsible for preparing the Trustees, report and the financial 5tstements 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 requlres 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 charlty and of the incoming resources and application of resources of the charlty for that perlod. In preparing these financial statements, the Trustèes are required to.. select suitable accoLJnting policies and then apply them conslstentlv: observe the methods and principles in the Charities SORP,. make judgements and estimates that are reasonable and prudent; state whether applicable accountin8 5tandard5 have been followed. subject to any material departures disclosed and explained in the financial statements,. and prepare the financial statements on the going concern basis unle55 It is inappropriate to presume that the charity will continue in operation. The TnFStees 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 wlth the Charities Act 2011, regulations made thereunder, and the provisions of the trust deed. They are also ￿sponsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 7 THE ASSOCIATION OF BREASTFEEDING MOTHERS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Signed on behalf of the trustees on..... Eleanor Chair of T bell Page 8 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE ASSOCIATION OF BREASTFEEDING MOTHERS FOR THE YEAR ENDED 31 MARCH 2024 Responslblllties and basls of report Independent examlnerfs statement I report to the trustee5 on my examination of the accounts of the Association of Breasrfeeding Mothers (the Charity) for the year ended 31 March 2024, whlch are set out on pages 9 to 15. Responsibilltles and basis of report As the Charity'5 trustees you are responsible for the preparation of the accounts in accordance with the requlrements of the Charities Act 20111'the Arfl. I report in respett of my exafflination of the Charl￿S accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Oirections given by the Charity Ctsmmission under section 14515llbl of the Act. Independent examlnerfs statement I have completed my examination. I confirm that no material matter5 have come to my attention in connection with the examination giving me cause to believe that in any material respert.. 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 c(Imply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulation5 2008 other than any requirement that the accounts give a 'true and fair view, which is not a matter onsidered as part of an independent examination. I have no concern5 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. Somantha Wells FCA Llndeyer Francis Ferguson Limlted North House 198 High Street Tonbridge Kent TN9 IBE Page 9 ASSOCIATION OF BREASTFEEDING MOTHERS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 Note 2024 2023 Income Irom: Donations Membership fees Charitsble activities Investment5- bank interest 9,346 37,127 49,617 241 480 37,062 47,021 97 T(rtèl Income 96,331 84,660 Expendlture on: Charitable activities 97,608 107,547 Totsl expenditure 97,608 107,547 Net expendlture and net movement in funds for the year 11,2771 122,8871 Reconciliation of lunds: Total funds brought forward 128,732 151,619 Total funds carried forward 127,455 128,732 There were no restricted funds held during the year or the previous year Page 10 ASSOCIATION OF BREASTFEEDING MOTHERS BALANCE SHEET A T31 MARCH 2024 Note 2024 2024 2023 2023 Fixed assets Tangible fixed assets 3,102 39 Current assets Debtors Cash at bank and in hand 7.398 141,798 149,196 15,334 121,355 Total currerht assets 136,689 CredTtors: amounts falling due within one year { 24,8431 17,9961 Net current assets 124,353 128,693 Net assets 127,455 128,732 Charity fund5 Unrestricted funds 127,455 128,732 Total funds 127.455 128,732 The financial statements were approved by the Management Committee on..... signed on their behalf by- and Ann Bruce Trustee Elean Trust mpbell Page11 ASSOCIATION OF BREASTFEEDING MOTHERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies The principal accounting policles adopted, judgements and key sources of estimation uncertainty in the DreDaration of the financial statements are as follow5. 1.1 status The Association of 8reastfeeding Mothers is a Charitable Incorporated Organi5ation. re8lStered with the Charity Commission in En8land and Wales. Its principal address is ABM, PO Box 1629. Bedford, MK42 SEF. 1.2 Basis ol preparallon of financial statements The financial statements have been prepared in accordance with "Accounting and Reporting bv Charities.. Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UX and Republic of Ireland IFRS 1021" (effective l January 20191 (Charities SORP IFRS 10211, thè Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. The Association of Breastfeeding Mothers meet5 the definrtion of 3 public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transartion value unless otherwise stated in the relevant accounting policy notelsl. There are no material uncertainties about the charity's abilwly to continue, and so the going concern basis of accountin￿ 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 thi5 is usually on receipt. Training and conference income is recoAnised in the Deriod to which it relates. 1.4 Expendliure 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 benefit5 will be required to settle the obligation, and the amount can be measured or estimated reliably Costs of charitable activ1ties are those costs, including support costs, relating to the provision of advice. tralnlng and advocacy servlces. Governance costs are support costs ineurred In connection wlth the administration of the charity and compliante with constitutional and statutory requirements. Page 12 ASSOCIATION OF BREASTFEEDING MOTHERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 1.5 Tangible fixed a$5ets and deprKSation All expenditure exceeding £250 on fixed assets is capitali5ed at cost. Tangible fixed assets are statèd 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- io% to 33% straight line 1.6 Financlal instruments The charity ha5 financial instruments of a kind that qualify as basic financlal instruments. The charitV'5 short term debtors and creditors are measured at their settlement value. 1.7 Fund accountlnz The general fund Is an unrestricted fund which is available for use at the discretlon of the Management Committee in furtherance of the general objectlves of the charity and which have not been designated for other purposes. Restricted funds cark 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. Income from charltable activities Z024 2023 Training Conference fees National Breastfeeding Helpline Leaflets and educationa5 items 32.820 9.052 7.300 445 34,752 4.700 125 49,617 47,021 Page13 ASSOCIATION OF BREASTFEEDING MOTHERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Expenditure on charitable actlvlties 2024 2023 Dlrert Costs: Training and development grants ABM conference Training Publication printing and Stationery Leaflets and educational item5 Public awareness Support costs (note 41 183 29,117 7,592 13,447 1,205 693 45,371 2,017 13,653 45,380 10,393 711 35,393 97,608 107,547 Trainin8 and development grants relate to small bursaries given to individuals. Suppc*rt costs 2024 2023 Administration salaries Inote 51 Insurance VenLre hire Office costs Postage Sundry expenses Subscriptions Computer and website costs Bank charges Depreciation Professional fee5 Travel and accommodation Governance cost5: Independent examination 21,237 679 19,428 304 251 702 468 580 1.198 7,293 1,808 600 896 234 656 614 6,598 5,210 2,088 144 1,631 4,264 2,016 1,865 45,371 35,393 Page 14 ASSOCIATION OF BREASTFEEDING MOTHERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEJIR ENDED 31 MARCH 2024 Staff costs 2024 2023 Gr05S Salaries Pension costs 20,800 437 19,043 385 The average number of employee5 during the year was I 12023..1). No employee re￿iVed emDlovment benefits over £60.00012023= £nill. Key management personnel are considered to be the members of the Management Committee. During the year no remuneration was received by key management personnel12023: £nill. During the year four trusteès received reimbursement for expenses related to accomodation and travel totalling £66912023: £nill. Tangible flxed assets Flxtures, fittings & equipment Cort At l April 2023 Additions 3,188 3,207 At 31 March 2024 6,395 Depreexpenses| |Caroline Bolton|Trustee|Markers Fees, travel and
accommodaton expenses| |Sharon Breward|Trustee|None| |Ann Bruce|Trustee|None| |Samantha KennedyChristan|Trustee|None| |Claire Flood (resigned 1 April
23)|Trustee|Travel expenses| |Caroline Harrower|Trustee|Travel and accommodaton
expenses| |Hazra Aya|Trustee|None| |Anneka Ruf (resigned XX
April 2024)|Trustee|None| |Kathryn Stagg (resigned 1
April 2023)|Trustee|None| |Emily Johnson (appointed 18
May2023)|Trustee|None| |Jessica Brown (appointed 19
May2023)|Trustee|None| We confirm that all related party relationships and transactions have been accounted for and disclosed in accordance with the applicable financial reporting framework specified above. 12. We confirm that the charity neither had, at any time during the year, any arrangement, transaction or agreement to provide credit facilities (including advances and credits granted by the charity) for trustees, nor provided guarantees of any kind on behalf of the trustees. 13. We confirm that the charity has not contracted for any capital expenditure other than as disclosed in the financial statements. 14. We confirm that the charity has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of non-compliance. 15. We confirm that we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the charity conducts its business, and which are central to the charity's ability to conduct its business. 16. There have been no deficiencies in internal control of which we are aware. 17. We confirm that there have been no actual or suspected instances of fraud involving management, employees who have a significant role in internal control or others where the fraud could have a material effect on the financial statements. We also confirm that we are not aware of any allegations of fraud by employees, former employees, analysts, regulators or others. 18. We confirm that, in our opinion, the charity’s financial statements should be prepared on the going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity’s needs. In reaching this conclusion, we have taken into account all relevant matters of which we are aware, including the availability of working capital and have considered a future period of at least one year from the date on which the financial statements will be approved. 19. We confirm that in our opinion the effects of uncorrected misstatements are immaterial, both individually and in aggregate, to the financial statements as a whole. A list of the uncorrected misstatements is attached to this letter. 20. We confirm that we are not aware of any matters of material significance that should be reported to regulators. We confirm that all correspondence with the Charity Commission has been made available to you. 21. We confirm the following specific representations made to you during the course of your examination: · We confirm that the basis for the recognition of training income is reasonable and in line with the Statement of Recommended Practice. We agree that training income should be recognised over the length of the course (Foundation – 16 weeks, Advanced – 2 years) and recognised from the point of enrolment. - We confirm that balance of deferred training income in the accounts of £22,490 is appropriate. 22. We confirm that: - a. All income that the charity is entitled to has been recorded; - b. Restricted funds have been properly applied and c. All correspondence with the Charity Commission has been made available, including any serious incident reports’. Yours faithfully Signed on behalf of the board of trustees by: Date...................................................................... Trustee................................................................. Date…………………………………………………………………. Trustee……………………………………………………………..