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2025-03-31-accounts

Lindeyer Francis Ferguson Limited North House, 198 High Street Tonbridge Kent TN9 1BE

26[th] January 2026

Dear Sirs

This representation letter is provided in connection with your independent examination of the financial statements of the charity for the year ended 31 March 2025.

The ABM is a charity run by volunteers for families.

We have no grants, no paid executives, no offices, no unnecessary overheads. We keep costs to a minimum so we can concentrate on helping breastfeeding mums and families.

We confirm that the following representations are made on the basis of enquiries of the trustees, management and staff with relevant knowledge and experience (and, where appropriate, of inspection of supporting documentation) sufficient to satisfy ourselves that we can properly make each of the following representations to you:

  1. We have fulfilled our responsibilities as trustees under the Charities Act 2011 for preparing financial statements, in accordance with the applicable financial reporting framework, being “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)”.

  2. We confirm that in our opinion the financial statements give a true and fair view and in particular that where any additional information must be disclosed in order to give a true and fair view that information has in fact been disclosed. We confirm that the selection and application of the accounting policies used in the preparation of the financial statements are appropriate, and we approve these accounts for the year ended 31 March 2025.

  3. We confirm that all accounting records have been made available to you for the purposes of your examination, in accordance with your terms of engagement, and that all transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management and trustees’ meetings, have been made available to you. We have given you unrestricted access to persons within the charity and have provided any additional information that you have requested for the purposes of your examination.

  4. We confirm that the charity is controlled by the trustees.

  5. We confirm the charity has satisfactory title to all assets and there are no liens or encumbrances on the assets, except for those

disclosed in the financial statements.

  1. We confirm that the methods, significant assumptions and data used by us in making accounting estimates, and the related disclosures, are appropriate to achieve recognition, measurement or disclosure that is in accordance with the applicable financial reporting framework.

  2. We confirm that we have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements.

  3. We confirm that the charity has no liabilities or contingent liabilities other than those disclosed in the financial statements.

  4. We confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to you and accounted for and disclosed in accordance with the applicable financial reporting framework specified above.

  5. We confirm that there have been no events since the balance sheet date which require disclosing or which would materially affect the amounts in the financial statements, other than those already disclosed or included in the financial statements.

  6. We confirm that we are aware of the definition of a related party for the purpose of the accounting framework being applied in the preparation of the accounts.

We confirm that the related party relationships and transactions set out below are a complete list of such relationships and transactions and that we are not aware of any further related parties or transactions.

Party Relationship Nature of
transaction
Eleanor Campbell Trustee None
Caroline Bolton Trustee Markers
Fees, travel and
accommodation
expenses and
consultancyfees
Sharon Breward Trustee None
Ann Bruce Trustee None
Samantha Kennedy
Christian		 Trustee until
28 January2025		 None
Caroline Harrower Trustee Travel and
accommodation
expenses
Hazra Aya Trustee None
Anneka Ruff Trustee until 6
May2025		 None
EmilyJohnson Trustee None
Jessica Brown 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.

  1. 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.

  2. We confirm that the charity has not contracted for any capital expenditure other than as disclosed in the financial statements.

  3. 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.

  4. We confirm that we are not aware of any possible or actual instance of noncompliance 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.

  5. We acknowledge our responsibility for the design, implementation and maintenance of controls to prevent and detect fraud, and that we believe we have appropriately fulfilled these responsibilities. We confirm that we have disclosed to you the results of our risk assessment of the risk of fraud in the business.

There have been no deficiencies in internal control of which we are aware.

  1. 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.

  2. 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.

  1. 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.

  2. We confirm the following specific representations made to you during the course of your examination:

  3. · 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.

  4. · We confirm that deferred income for the year ended 31 March 2025 is £15,090.

  5. · We confirm that the receipt received post year end of £13,000 from The National Breastfeeding Helpline relates to the year ended 31 March 2026.

  6. 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 26/01/2026

......................................................................

Charity number: 1193445

THE ASSOCIATION OF BREASTFEEDING MOTHERS TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS

FOR THE YEAR ENDED

31 MARCH 2025

THE ASSOCIATION OF BREASTFEEDING MOTHERS

TABLE OF CONTENTS

Page
Reference and administrative information 1
Trustees’ report 2
Report of the independent examiner 9
Statement of financial activities 10
Balance sheet 11
Notes to the accounts 12

THE ASSOCIATION OF BREASTFEEDING MOTHERS

REFERENCE AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2025

Trustees Eleanor Campbell - Chair Hazra Aya Caroline Bolton Sharon Breward Jessica Brown Ann Bruce Samantha Kennedy Christian (resigned 28 January 2025) Emily Johnson Caroline Harrower Anneka Ruff (resigned 6 May 2025) Charity number 1193445 (England and Wales) Registered office PO Box 1052 Taunton TA1 9RY 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 2025

The trustees present their annual report, together with the financial statements for the year ended 31 March 2025. 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.

A main focus for the ABM is supporting families via calls on the National Breastfeeding Helpline, in partnership with The Breastfeeding Network as well as via Webchat and Social Media. 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.

Page 2

THE ASSOCIATION OF BREASTFEEDING MOTHERS

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

We have our own training courses, which aim to train breastfeeding supporters, whether Peer Supporters, Breastfeeding Counsellors or family/partners 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 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.

The ABM attends the reconstituted APPG on infant feeding. The ABM is also a member of the Baby Feeding Law Group and the First 1001 Days movement. The ABM contributes to the WBTI’s 5-yearly audit of the breastfeeding landscape of the four UK nations, and works directly with other national breastfeeding charities to advocate for a shared vision of an improved breastfeeding landscape.

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.

Page 3

THE ASSOCIATION OF BREASTFEEDING MOTHERS

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

Review of 2024-2025

Helpline and webchat support

Telephone, social media and webchat support: qualified ABM BFC continue to take calls and answer social media and webchat messages. Calls come in from parents, families and professionals and cover a diverse range of issues through a wide range of ages.

Non volunteer aspects of the NBH include a Voicemail team to return messages if no volunteer is available, and the NBH@Night service. The NBH@Night service has developed to include more capacity and also to answer social media calls during the night hours in addition to telephone calls.

Training and Education

Our Team Baby course continues to provide free breastfeeding education for families. Over 750 families used this course during the year.

We have continued to adapt and update our training courses in line with global developments in our understanding of lactation. Frequent evaluation and reflection mean our courses are up to date, evidence based and meet the needs of our trainees. This year, we adapted the content of our BFC and Advanced courses in response to new information in the area of fungal infections (Thrush). Regular meetings with our team of markers and practice call takers, have enabled us to reflect and make other minor changes to the course content. This includes making updates to the suggested reading list to verify that links are up-to-date and in line with our charity's values.

During 2024-25 over 270 people successfully completed our Peer Support course, and 31 people qualified as Breastfeeding Counsellors. In terms of our courses for professionals, 57 completed the Foundation course, and 15 completed the Advanced course, giving them invaluable knowledge and skills to use with breastfeeding families.

Recent feedback from callers includes the following:

‘A great service, I've definitely got some new ideas of things to try. Sometimes when you've been feeding for a while you forget or get caught up to remember all the things. This is a great service, thank-you so much. A friendly service, I feel able to share my story with you.’

‘Honestly, I've been telling all my mother friends, it’s been such an amazing support, you guys are doing such an amazing job. ’

‘How amazing this service is, it's been an invaluable support in really difficult times. I have found the information and support to be so helpful.’

‘I found it really helpful & supportive. Being able to talk to someone, especially at night has been incredible. I really value the expertise & warm approach.’

‘I found the helpline very helpful all the times I have called you and your colleagues have been so ready to give their time to explain in detail and answer my questions.’

Page 4

THE ASSOCIATION OF BREASTFEEDING MOTHERS

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

‘I really didn’t expect there to be someone on the end of the phone 24 hours this is amazing. I can’t believe the amount of support that has been available to me- this has made me feel so much better so thank you.’

‘I spoke to you earlier in our feeding journey and you saved it for me. Because of that conversation I am still breastfeeding. You helped me through a really rough time and I am so grateful! I have spoken to a number of your colleagues and everyone has been so helpful it’s amazing!'

‘I am so glad I called. I was hesitant but both times it's really helped. I didn't even realise that I was only partially calling for breastfeeding reasons, it just felt so good to actually talk and be listened to.’

Feedback for support via social media has included the following:

‘It was good to talk to a real person, but have the ability to do it over texting rather than calling while you have a small baby and the person I chatted with was really helpful, quick and gave loads of useful links and information’

‘Got answers and resources to most of my questions, and some good ideas on things I could try.’

‘The volunteer was helpful, there were videos and images which helped if you're a visual learner. They had a lot of knowledge which helped me explain certain things.’

‘So knowledgeable - I feel so confident now that I’m making the right decision.’

Conference

Our conference was this year held in London on Saturday 29th June 2024. This year we were pleased to be back in London for the annual conference. As with the previous year the conference was streamed online simultaneously to increase reach.

Speakers and topics were:

Aimee Grant - Autistic infant feeding

Vanisha Virgo - Natural term weaning

Amy Brown - Creating an environment where breastfeeding thrives: What do we need and what can we do to support change?

Natalie Shenker - Working towards equitable, integrated milk banking services

Afif El Khuffash - Donor Milk in the NICU

We were pleased to receive excellent feedback from conference delegates, which included the following:

Page 5

THE ASSOCIATION OF BREASTFEEDING MOTHERS

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

‘I thought the order of the speakers was really well thought out and kept me buzzing all day.’

‘I loved how easy it was to submit questions during the talks. The speakers were fantastic. The stalls were brilliant.’

‘I loved that I felt part of it, even though I was virtual. I can only imagine how amazing it would be to be there in person.’

We plan to hold a hybrid conference again in 2025, in either London or Birmingham.

Pamela Lacey Award

Each year, we invite families to nominate an individual or a breastfeeding group who provided outstanding breastfeeding support, at no cost to the family. This year, the winner was Caroline Harrower, who is a longstanding volunteer with the ABM. The nominations for Caroline included the following:

‘We spoke with Caroline on Zoom between Christmas and New year when lots of in person services were harder to access. It was a very vulnerable time 2 weeks postpartum, and Caroline was very kind and supportive and explained things clearly to come up with a plan with me and help me work out what in person support I needed. I later attended in person sessions and received support.’

‘I would like to nominate Caroline who supported me when baby turned one and was biting me. I was sadly considering stopping breast-feeding despite wanting to continue as the biting was so painful. Caroline gave me a free one-hour consultation and the guidance and motherly nurturing and support changed my journey – the biting NEVER happened again and we’re still breastfeeding at almost 2.5 years old now. Caroline checked in with me and really uplifted me and boosted my confidence as a mother and parent.’

Magazine

Three times each year all members receive a physical copy of the ABM magazine. This high-quality publication allows us to provide information and education directly to members. Each issue contains a letter from the chair, a column on research developments from Professor Amy 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 roster of articles covering topical issues. It provides an effective way of ensuring all of our members have access 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 advice on returning to work while breastfeeding, supporting those undergoing breast cancer treatment, applying skills from other vocations to our supporter roles, feeding safely while babywearing, supporting those with Autism, and many of the latest developments in baby feeding politics and legislation.

Page 6

THE ASSOCIATION OF BREASTFEEDING MOTHERS

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

Organisational Strategy

This year the ABM has been looking forward at how we plan for stability and growth of our organisation, and increasing good governance and organisational resilience. To this end the board decided, after a tender process, to engage Ed Holloway of Third Sector insight to support us in clarifying our purpose, Theory of Change and activities, in order to generate a 3-5 year strategic plan for the charity. This process was a valuable opportunity to engage with all of our stakeholder groups, and evaluate our strengths and weaknesses. The finalised strategic plan was presented to members at the AGM.

A major limiting factor was identified as our management capacity and skills, so the first big step in our plans was to utilise our financial reserves to recruit our first ever CEO, a process that was ongoing at the end of the financial year.

Financial Review

The Statement of Financial Activities shows a net increase in resources for the year amounting to £3,695 (2024: net decrease of £1,277). Our reserves stand at £131,150 (2024: £127,455) 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 £45,000.

The ABM currently holds more reserves than this, free reserves (unrestricted funds less fixed assets) stand at £127,207 (2024: £124,353). 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.

Page 7

THE ASSOCIATION OF BREASTFEEDING MOTHERS

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

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

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 …………………………………….

……………………………………….

Eleanor Campbell Chair of Trustees

Page 8

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

FOR THE YEAR ENDED 31 MARCH 2025

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 2025, 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: ……………………………..

Page 9

ASSOCIATION OF BREASTFEEDING MOTHERS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Note
Income from:
Donations
Membership fees
Charitable activities
2
Investments - bank interest
Total income
Expenditure on:
Charitable activities
3
Total expenditure
Net income/(expenditure) and net movement in funds for the year
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 2025
£
200
36,635
71,194
254
108,283
104,588
104,588
3,695
127,455
131,150		 2024
£
9,346
37,127
49,617
241
96,331
97,608
97,608
( 1,277)
128,732
127,455

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

Page 10

ASSOCIATION OF BREASTFEEDING MOTHERS BALANCE SHEET AT 31 MARCH 2025

Note
2025
2025
£
£
Fixed assets
Tangible fixed assets
6
3,943
Current assets
Debtors
7
15,099
Cash at bank and in hand
131,175
Total current assets
146,274
Creditors:amounts falling due within one year
8
( 19,067)
Net current assets
127,207
Net assets
131,150
Charity funds
Unrestricted funds
131,150
Total funds
131,150		 2024
2024
£
£
3,102
7,398
141,798
149,196
( 24,843)
124,353
127,455
127,455
127,455		 2024
2024
£
£
3,102
7,398
141,798
149,196
( 24,843)
124,353
127,455
127,455
127,455
127,455
127,455
127,455

The financial statements were approved by the Management Committee on …............ and signed on their behalf by:

…....................... Ann Bruce Trustee

…....................... Eleanor Campbell Trustee

Page 11

ASSOCIATION OF BREASTFEEDING MOTHERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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 12

ASSOCIATION OF BREASTFEEDING MOTHERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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
Training
Conference fees
National Breastfeeding Helpline
Leaflets and educational items		 2025
£
50,150
17,829
3,000
215
71,194		 2024
£
32,820
9,052
7,300
445
49,617

Page 13

ASSOCIATION OF BREASTFEEDING MOTHERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

3
2025
£
Direct costs:
Training and development grants
-
ABM conference
17,431
Training
20,400
Publication printing and stationery
13,300
Leaflets and educational items
370
Public awareness
500
Support costs (note 4)
52,587
104,588
Training and development grants relate to small bursaries given to individuals.
4
Support costs
2025
£
Administration salaries (note 5)
23,541
Recruitment
575
Insurance
712
Office costs
414
Postage
549
Sundry expenses
800
Subscriptions
6,236
Computer and website costs
6,688
Bank charges
1,651
Depreciation
1,263
Professional fees
1,460
Travel and accommodation
5,704
Governance costs:
Independent examination
2,994
52,587
Expenditure on charitable activities		 2024
£
183
29,117
7,592
13,447
1,205
693
45,371
97,608
2024
£
21,237
-
679
234
656
614
6,598
5,210
2,088
144
1,631
4,264
2,016
45,371

Page 14

ASSOCIATION OF BREASTFEEDING MOTHERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

5 Staff costs 2025 2024
£ £
Gross salaries 23,176 20,800
Pension costs 365 437

The average number of employees during the year was 2 (2024:1). No employee received employment benefits over £60,000 (2024: £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 (2023: £nil).

During the year two trustees received reimbursement for expenses related to accomodation and travel totalling £531 (2024: four trustees for the same costs £669).

Tangible fixed assets
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Fixtures,
fittings &
equipment
£
6,395
2,104
8,499
3,293
1,263
4,556
3,943
3,102

6 Tangible fixed assets

Page 15

ASSOCIATION OF BREASTFEEDING MOTHERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

7
Debtors: amounts falling due within one year
Trade debtors
Prepayments and accrued income
8
Creditors: amounts falling due within one year
Trade creditors
Accruals and deferred income
Taxation and social security
Other creditors		 2025
£
12,250
2,849
15,099
2025
£
1,796
17,190
29
52
19,067		 2024
£
1,018
6,380
7,398
2024
£
240
24,506
-
97
24,843

Deferred income relates to training income received in advance of the course starting and amounted to £15,090 (2024: £22,490).

9 Related parties

Fees were paid to one trustee, Caroline Bolton, for Markers fees of £3,700 (2024: £2,650) and consultancy fees of £400 (2024: £nil).

There have been no other related party transactions in the year (2024: £nil).

Page 16

Lindeyer Francis Ferguson Limited North House, 198 High Street Tonbridge Kent TN9 1BE

26[th] January 2026

Dear Sirs

This representation letter is provided in connection with your independent examination of the financial statements of the charity for the year ended 31 March 2025.

The ABM is a charity run by volunteers for families.

We have no grants, no paid executives, no offices, no unnecessary overheads. We keep costs to a minimum so we can concentrate on helping breastfeeding mums and families.

We confirm that the following representations are made on the basis of enquiries of the trustees, management and staff with relevant knowledge and experience (and, where appropriate, of inspection of supporting documentation) sufficient to satisfy ourselves that we can properly make each of the following representations to you:

  1. We have fulfilled our responsibilities as trustees under the Charities Act 2011 for preparing financial statements, in accordance with the applicable financial reporting framework, being “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)”.

  2. We confirm that in our opinion the financial statements give a true and fair view and in particular that where any additional information must be disclosed in order to give a true and fair view that information has in fact been disclosed. We confirm that the selection and application of the accounting policies used in the preparation of the financial statements are appropriate, and we approve these accounts for the year ended 31 March 2025.

  3. We confirm that all accounting records have been made available to you for the purposes of your examination, in accordance with your terms of engagement, and that all transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management and trustees’ meetings, have been made available to you. We have given you unrestricted access to persons within the charity and have provided any additional information that you have requested for the purposes of your examination.

  4. We confirm that the charity is controlled by the trustees.

  5. We confirm the charity has satisfactory title to all assets and there are no liens or encumbrances on the assets, except for those

disclosed in the financial statements.

  1. We confirm that the methods, significant assumptions and data used by us in making accounting estimates, and the related disclosures, are appropriate to achieve recognition, measurement or disclosure that is in accordance with the applicable financial reporting framework.

  2. We confirm that we have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements.

  3. We confirm that the charity has no liabilities or contingent liabilities other than those disclosed in the financial statements.

  4. We confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to you and accounted for and disclosed in accordance with the applicable financial reporting framework specified above.

  5. We confirm that there have been no events since the balance sheet date which require disclosing or which would materially affect the amounts in the financial statements, other than those already disclosed or included in the financial statements.

  6. We confirm that we are aware of the definition of a related party for the purpose of the accounting framework being applied in the preparation of the accounts.

We confirm that the related party relationships and transactions set out below are a complete list of such relationships and transactions and that we are not aware of any further related parties or transactions.

Party Relationship Nature of
transaction
Eleanor Campbell Trustee None
Caroline Bolton Trustee Markers
Fees, travel and
accommodation
expenses and
consultancyfees
Sharon Breward Trustee None
Ann Bruce Trustee None
Samantha Kennedy
Christian		 Trustee until
28 January2025		 None
Caroline Harrower Trustee Travel and
accommodation
expenses
Hazra Aya Trustee None
Anneka Ruff Trustee until 6
May2025		 None
EmilyJohnson Trustee None
Jessica Brown 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.

  1. 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.

  2. We confirm that the charity has not contracted for any capital expenditure other than as disclosed in the financial statements.

  3. 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.

  4. We confirm that we are not aware of any possible or actual instance of noncompliance 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.

  5. We acknowledge our responsibility for the design, implementation and maintenance of controls to prevent and detect fraud, and that we believe we have appropriately fulfilled these responsibilities. We confirm that we have disclosed to you the results of our risk assessment of the risk of fraud in the business.

There have been no deficiencies in internal control of which we are aware.

  1. 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.

  2. 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.

  1. 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.

  2. We confirm the following specific representations made to you during the course of your examination:

  3. · 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.

  4. · We confirm that deferred income for the year ended 31 March 2025 is £15,090.

  5. · We confirm that the receipt received post year end of £13,000 from The National Breastfeeding Helpline relates to the year ended 31 March 2026.

  6. 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 26/01/2026

......................................................................