Charity registration number: 1197208
LOWESTOFT AND WAVENEY BREASTFEEDING SUPPORT
TRUSTEES. REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
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vandijk
ACCOUNTANTS

Lowestoft and Waveney Breastfeedlng Support
Contents
Page
Trustees, Report
Independent Examiner's Report
Statement of Financial Activities
Comparative Statement of Financial Activities
statement of Financial Position
Notes to the Financial Statements
9-14
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities
15

Lowestoft and Waveney Breastfeedlng Support
Trustees, Report For The Year Ended 5 April 2025
The trustees present their report and the financial statements for the year ended 5 April 2025.
Objectives and Activities
Aims and Objectives
structure, Governance and Management
Lowestoft and Waveney Breastfeeding Support is a Charitable Incorporated Organisation (CIO).
The charity was registered with the Charity Commission on 21 December 2022. The charity's only
voting members are its Trustees. Trustees are recruited and appointed by the existing Board of
Trustees, and no external individual or organisation has the authority to appoint Trustees.
Trustees receive appropriate induction and ongoing support to enable them to fulfil their
responsibilities effectively.
During the year, governance was strengthened through the appointment of new Trustees,
including a Treasurer with a professional background in finance and payroll, and a Trustee with
responsibility for compliance and governance. Further skills needs, including H R expertise, have
been identified and will be addressed as the charity develops.
Trustees meet at least twice per year, and in practice usually meet every three to four months, to
review the financial and operational position of the charity and to set and review its strategic
direction.
Public Benefit
The objects of the charity are..
For the public benefit, the advancement of health for families who wish to breastfeed,
chestfeed, or provide breastmilk to their babies in Norfolk and Suffolk. This is achieved in
particular (but not exclusively} through the provision of breastfeeding support cafés, offering
emotional and practical support from trained peer supporters, Breastfeeding Counsellors and/or
International Board Certified Lactation Consultants (IBCLCS). The charity also provides IBCLC
home visits for families with complex breastfeeding concerns or for those unable to access a
brea5tfeeding café.
For the public benefit, the advancement of education, including in particular (but not
exclusively) the provision of training to volunteers and healthcare practitioners to expand skills
and knowledge in supporting successful breastfeeding.
The Trustees confirm that they have referred to the Charity Commission's guidance on public
benefit when reviewing the charity's aims and objectives and in planning its activities.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities
Act 2011 to have due regard to the Charity Commission's guidance on public benefit.
Achlevements and Performance
Main Achievements
During this reporting period, the charity marked five years of delivering breastfeeding support to
families across the Waveney area. This milestone was celebrated in February 2025 with an event
for families and volunteers to recognise the impact of the charity's work and the commitment of
its volunteers. The anniversary celebrations included a month-long 'Move for LWBS" challenge
and a sponsored toddle, raising just over £450 for the charity. As part of the event, volunteers
were presented with service awards recognising their years of contribution. The Trustees intend
to continue this annual recognition in future years in response to the positive feedback received.
..CONTINUED
Page I

Lowestoft and Waveney Breastfeeding Support
Trustees. Report (continued)
For The Year Ended 5 April 2025
Main Achievements - continued
The IBCLC team continue to deliver the home vislt service. Access to this service has become
more evenly split between Norfolk and Suffolk, having previously been accessed considerably
more by Suffolk families. The charity runs five weekly cafes, a sixth group has changed to a
monthly drop-in whilst other drop-in services have been added including running alongside Baby
Basics at Bungay Community Support, working with Norfolk Home-start to deliver sessions in
their Baby Peep Group and a Neurodiverse Parent Group.
The charity was awarded an Apollo Grant to improve breastfeeding education for healthcare
professionals and those entering healthcare roles across Norfolk and Suffolk. This funding
enabled the development by the IBCLC team of a comprehensive online training programme,
launched in September 2024, which was well received across the area.
LWBS delivered the Suffolk Household Support Fund for the third time, distributing £10,000 in
hardship funding to families in need, alongside an additional £4,000 in fuel support. The charity
was selected as one of the beneficiary organisations of the Lowestoft Christmas Day Swim. The
charity also hosted the most easterly Big Latch On, an international event celebrating
breastfeeding and bringing families together in a shared global initiative.
The babywearing service continued to develop during the year, delivering pop-up sessions at local
baby groups. The charity also attended the Association of Breastfeeding Mothers Conference as
an exhibitor, raising awareness of services and strengthening sector connections.
Future Plans
The charity plans to continue delivering breastfeeding cafés, IBCLC home visits, babywearing
support, and volunteer and professional education. The Trustees have agreed to work towards
achieving the Community Action Suffolk Plus Award and the SAFER Safeguarding Award, to
strengthen governance, safeguarding prattice, and quality assurance. The Trustees are also
exploring whether the charity meets the criteria to work towards the Parent and Toddler Group
Quality Award, recogni5ing this as a potential next step in embedding high-quality, consistent
provision within the community. The operational work to progress these awards is being led by
the Chief Executive Officer, under the oversight of the Trustees. The charity is working towards
offering antenatal education and fully funding the CEO role. The charity will continue to build
partnerships across Norfolk and Suffolk to ensure services remain accessible, responsive, and
aligned with local need.
Financial Review
Financial Position
2023-2024 tax year saw us bring in an income of £50,437.00 The vast majority of our income
comes from grants (£47,687.00) with donations remaining a key part of our income (£2,750).
There has been an increase in demand on the charity with a bigger pool of volunteers alongside
more groups meaning we have seen an increase in the need for the IBCLC service. The Trustees
are focusing on building our grant potential and income to enable us to continue to offer this
higher level of activity and our impact to be sustainable in the long term. Our reserves policy is
low to hold £ 1,000 as our community groups run at an extremely low cost to the charity and this
would enable us to offer those without the IBCLC home visit service. We will aim to hold 6-9
months of average expenditure in the longer term which we aim to meet in approximately the
next 1-2 years.
Page 2

Lowestoft and Waveney Breastfeedlng Support
Trustees. Report (continued)
For The Year Ended 5 April 2025
Reference and Administrative Details
Trustees
Mrs J M Percy - Treasurer (appointed 17/0612024)
Ms T E Slater (appointed 2710612024)
MsSJSale
Ms V F Crane
MsEJCole
Ms V L Bellward
Ms E M Fleischer
Ms H V Barker
Charity Number
1197208
Prlnclpal Address
4 Swallowfields
Carlton Colville
Lowestoft
Suffolk
NR33 8TP
Independent Examiner
J van Dijk
Van Dijk Accountants
I l Trinity Street
Bungay
Suffolk
NR35 IEH
Page 3

Lowestoft and Waveney Breastfeedlng Support
Trustees. Report (continued)
For The Year Ended 5 April 2025
The trustees, report was approved by the board of trustees and signed on its behalf by:
Ms E M Fleischer
Trustee
02101/2026
Page 4

Lowestoft and Waveney Breastfeedlng Support
Independent Examiner's Report to the Trustees of Lowestoft and Waveney Breastfeeding
Support
For The Year Ended 5 April 2025
report to the trustees on my examination of the accounts of Lowestoft and Waveney
Breastfeeding Support (the Trust) for the year ended 5 April 2025.
Responsibilities and Basis of Report
As the charity trustees of the Trust 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 Trust's accounts carried out under section 145 of the
2011 Art and in carrying out my examination, I have followed 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..
l. accounting records were not kept in respect of the Trust 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
contents 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.
J van Dijk
1211212025
I l Trinity Street
Bungay
Suffolk
NR35 IEH
Page 5

Lowestoft and Waveney Breastfeedlng Support
statement of Financial Activities
For The Year Ended 5 April 2025
2025
2024
Unrestrlcted Restrlcted Total
funds
funds
funds
Total
funds
Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Charitable activities:
Charitable activities
3,205
58,953 62,158 50,127
220
220
310
3,425
58,953 62,378 50,437
EXPENDITURE ON:
Raising funds
Charitable activities:
Charitable activities
1696) (696) (970)
(7,912) {53,2081 161,120) (37,672)
{7,912) {53,904) 161,816) (38,642)
NET INCOME
{4,487)
5,049
562 11,795
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
{4,487)
5,049
562
11,795
10,744
16,970 27,714 15,919
14
6,257
22,019 28,276 27,714
The notes on pages 9 to 14 form part of these financial statements.
Page 6

Lowestoft and Waveney Breastfeedlng Support
Comparative Statement of Financial Activities
For The Year Ended 5 April 2025
2024
Unrestrlcted Restrlcted Total
funds
funds
funds
Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Charitable activities:
Charitable activities
2,440
47,687 50,127
310
310
2,750
47,687 50,437
EXPENDITURE ON:
Raising funds
Charitable activities:
Charitable activities
(971)
(970)
15,331) 132,341) (37,672)
(6,302) 132,340) (38,642)
NET INCOME
(3,552)
15,347 11,795
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
(3,552)
15,347
11,795
14,296
1,623 15,919
14
10,744
16,970 27,714
The notes on pages 9 to 14 form part of these financial statements.
Page 7

Lowestoft and Waveney Breastfeedlng Support
statement of Financial Position
As At 5 April 2025
2025
2024
Unrestrlcted Restrlcted Total
funds
funds
funds
Total
funds
Notes
FIXED ASSETS
Tangible Assets
io
5,526
5,526
5,526
5,526
804
804
CURRENT ASSETS
Debtors
Cash at bank and in hand
li
247
247
392
23,037 24,728 28,679
1,691
1,691
23,284 24,975 29,071
Credltors: Amounts Falllng Due
Within One Year
12
(960)
(1,265) (2,225) (2,161)
NET CURRENT ASSETS {LIABILITIES)
731
22,019 22,750 26,910
TOTAL ASSETS LESS CURRENT
LIABILITIES
6,257
22,019 28,276 27,714
NET ASSETS
6,257
22,019 28,276 27,714
FUNDS OF THE CHARITY
Restricted Funds
Unrestricted Funds
22,019 16,970
6,257 10,744
TOTAL FUNDS
14
28,276 27,714
On behalf of the board
Ms E M Fleischer
Trustee
0210112026
The notes on pages 9 to 14 form part of these financial statements.
Page 8

Lowestoft and Waveney Breastfeedlng Support
Notes to the Financial Statements
For The Year Ended 5 April 2025
General Information
Lowestoft and Waveney Breastfeeding Support is a charitable incorporated organisation registered
with the Charity Commission, registered charity number 1197208. The principal address is 4
Swallowfields, Carlton Colville, Lowestoft. Suffolk, NR33 8TP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS
102) "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 l January 20191" Financial
Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic
of Ireland" and the Charities Art 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
Income is recognised when the charity is legally entitled to it after any performance
conditions have been met, the amounts can be measured reliably, and it is probable that
income will be received.
Cash donations are recognised on receipt. other donations are recognised once the charity
has been notified of the donation, unless performance conditions require deferral of the
amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of
covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an
impending distribution, the amount is known, and receipt is expected. If the amount is not
known, the legacy is treated as a contingent asset.
2.3. Resources Expended
Expenditure is recognised once there is a legal or constructive obligation to transfer economic
benefit to a third party, it is probable that a transfer of economic benefits will be required in
settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of
direct costs and shared costs, including support costs involved in undertaking each activity.
Direct costs attributable to a single activity are allocated directly to that activity. Shared costs
which contribute to more than one activity and support costs which are not attributable to a
single activity are apportioned between those activities on a basis consistent with the use of
resources. Central staff costs are allocated on the basis of time spent, and depreciation
charges are allocated on the portion of the asset's use.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any
accumulated impairment losses. Depreciation is provided at rates calculated to write off the
cost of the fixed assets, less their estimated residual value, over their expected useful lives on
the following bases:
Fixtures & Fittings
Computer Equipment
150/0 reducing balance
150/0 reducing balance
Page 9

Lowestoft and Waveney Breastfeedlng Support
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits
held at call with banks, other short-term highly liquid investments that mature in no more
than three months from the date of acquisition and are readily convertible to a known amount
of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
2025
Unrestricted Restricted
Total
funds
funds
funds
Donations and gifts
Grants
3,205
3,205
58,953
58,953
3,205
58,953
62,158
2024
Unrestricted Restricted
Total
funds
funds
funds
Donations and gifts
Grants
2,440
2,440
47,687
47,687
2,440
47,687
50,127
4. Net Income/(Expenditure)
The net income is stated after chargingl(crediting):
2025
2024
Depreciation of tangible fixed assets - owned
578
628
5. Analysis of Expenditure
2025
Support
Activities
costs
undertaken (see note
directly
6)
Total
Raising funds
Charitable activities
696
696
54,194
6,926
61,120
54,890
6,926
61,816
Page 10

Lowestoft and Waveney Breastfeedlng Support
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
2024
Support
Activities
costs
undertaken (see note
directly
6)
Total
Raising funds
Charitable activities
970
35,878
970
37,672
1,794
36,848
1,794
38,642
6. Support Costs
2025
Charitable
activities
General administration
6,926
2024
Charitable
activities
General administration
1,794
7. Independent Examiner's Remuneration
2025
2024
Independent examination of the financial statements
other assurance services
Tax advisory services
other financial services
960
1,400
960
1,400
8. Staff Costs
Staff costs were as follows-
2025
2024
Wages and salaries
28,298
10,658
No employees received employee benefits (excluding employer pension costs) for the reporting
period of more than £60,000.
Page 11

Lowestoft and Waveney Breastfeedlng Support
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
9. Average Number of Employees
Average number of employees during the year was: 3 (2024.. 3)
10. Tangible Assets
Fixtures & Computer
Fittings Equipment
Total
Cost
As at 6 April 2024
Additions
1,680
5,300
507
2,187
5,300
As at 5 April 2025
6,980
507
7,487
Depreciation
As at 6 April 2024
Provided during the period
As at 5 April 2025
1,284
517
99
61
1,383
578
1,801
160
1,961
Net Book Value
As at 5 April 2025
5,179
347
5,526
As at 6 April 2024
396
408
804
11. Debtors
2025
2024
Due within one year
Other debtors
247
392
12. Credltors: Amounts Falling Due Withln One Year
2025
2024
Taxation and social security
Accruals and deferred income
1,131
1,094
721
1,440
2,225
2,161
Page 12

Lowestoft and Waveney Breastfeedlng Support
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
13. Deferred Income
Deferred income movements in the year were as follows..
2025
2024
Balance at the start of the period
Income deferred in the current period
Balance at the end of the period
135
135
14. Movement in Funds
Asat6
Asat5
April 2024 Income Expenditure Aprll 2025
Unrestricted funds
General..
General unrestricted fund
Restricted funds
General restricted fund
10,744
3,425
{7,912)
6,257
16,970
58,953
{53,904)
22,019
Total funds
27,714
62,378
{61,816)
28,276
Asat6
Asat5
April 2023 Income Expendlture April 2024
Unrestricted funds
General:
General unrestricted fund
Restricted funds
General restricted fund
14,296
2,750
(6,302)
10,744
1,623
47,687
{32,340)
16,970
Total funds
15,919
50,437
{38,642)
27,714
15. Transartions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the
charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
Page 13

Lowestoft and Waveney Breastfeedlng Support
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
16. Related Party Disclosures
There were no disclosable related party transactions during the year (2024 - none).
Page 14

Lowestoft and Waveney Breastfeedlng Support
Detailed Statement of Financial Activities
For The Year Ended 5 April 2025
2025
2024
Total
funds
Total
funds
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
Grants
3,205
58,953
2,440
47,687
62,158
50,127
Charitable Activities:
Charitable activities
Income from charitable activities
220
310
220
310
62,378
50,437
EXPENDITURE ON:
Raising funds
Other fundraising costs
Advertising, marketing, direct mail and publicity
(832)
(138)
(970)
(696)
(696)
Charitable Activities:
Charitable activities
Breastfeeding support materials
Cost of Living Support Payments
Home Visit Support Costs
Charity Insurance
Clothing
Training Costs
Telephone and Internet
Sundry expense
Staff Costs
Depreciation
Independent examiner's fees
Bookkeeping fees
Charitable donations
11,109)
(2,857)
{13,865)
(9,975)
13,362)
(9,164)
(134)
(379)
(340)
(119)
(2,181)
(1,430)
(533)
(618)
(3,794)
(50)
{28,298) (10,658)
(578)
(628)
(960)
(1,400)
(966)
(394)
(5,000)
{61,120) (37,672)
(61,816) (38,642)
NET INCOME
562
11,795
Page 15