AnnualReport
2014–15
Who we are
Since 1964 we’ve been supporting mothers to
breastfeed and raising community awareness on the
importance of breastmilk.
Our breastfeeding services, including our 24/7
Breastfeeding Helpline, local breastfeeding
counsellors and support and education groups make
a life-changing difference to mums and their babies.
Our Vision
Breastfeeding is recognised as important by all
Australians and is culturally normal.
Our Mission
As Australia’s leading authority on breastfeeding, we
support, educate and advocate for a breastfeeding
inclusive society.
Our values:
• Mother-to-mother support
• Excellence and innovation in breastfeeding support
• The contribution of our people
• Honesty and respect
Contents
ABN 64 005 081 523RTO 21659
President’s message 2
Association overview 4
Liquid Gold National Conference 6
Training and Education 8
Breastfeeding Friendly Workplace Program 12
National Breastfeeding Helpline 14
Ruby Project 16
News from our Branches 18
Barbara and Shona National Breastfeeding Helpline Coordinators 22
Key Statistics at a Glance 23
growth of the Association as shared by her daughter
Jennifer who told me: ‘She did something she loved
and felt very strongly about. It was a joy to her to get
the Newsletter and see the organisation growing. She
would feel so proud’.
Honorary Membership to the Association is a special
honour, infrequently granted at the discretion of the
Board. It is awarded to members who have a consistent
record of excellence, who have made outstanding
achievements in their field and whose long and
outstanding service to ABA has contributed significant
benefits to the Association. The Board was delighted
to award Honorary Memberships to Debbie Court,
Elizabeth Oei, Leanne Taylor, Laura Hughes, Leila
Forde, Suzanne Groom and Chris Hoadley.
Sky Mykyta resigned from the ABA Board of Directors
in December 2014, but continues to volunteer for the
Association as a community educator, active in her
local group and region. The insight and perspective Sky
brought to the Board was valued, particularly on our
journey of change. I would like to thank Sky for her
contribution as a director of the Association and wish
her well.
Robyn Hamilton and Deborah Holtham continue to
be directors of the Association, each commencing
3-year terms as elected directors following the Annual
General Meeting in November 2014.
Thank you to everyone who has been part of ABA
throughout the year — our volunteers and staff;
donors, supporters and sponsors; the Australian
Government Department of Health for ongoing support
of the National Breastfeeding Helpline and State
governments who provide support to our branches.
Rachel Fuller
President
President’s message
This year has been one of deliberate and strategic
decision making for the Australian Breastfeeding
Association as we continue to strive to ensure the
Association is strong and sustainable in order to be
able to provide appropriate education and support to
future generations.
As breastfeeding initiation rates in Australia continue
to be high, calls to our National Breastfeeding Helpline
increase as well as more Breastfeeding Friendly
Workplaces and public places, we know our mission is
relevant, our message is being heard and our services
are very much needed. With more than 320,000 babies
born each year in Australia, we need to ensure ABA
is responsive and accessible to the needs of these
families and the services that support them.
For several years, the ABA Board has focussed on
reviewing the Association’s business to ensure we
remain relevant and sustainable in ever-changing
times. This year has seen significant changes with the
appointment of a CEO, closure of our retail subsidiary,
Mothers Direct, and a change to branch boundaries in
ACT and NSW.
Rebecca Naylor joined the Australia Breastfeeding
Association as ABA’s inaugural Chief Executive Officer
enabling the Board of Directors to step outside of
managing operations and move closer to governing
the Association. Rebecca brings to ABA a wealth
of experience and knowledge in program delivery,
business services and stakeholder relations. The CEO
role is key as we explore opportunities to diversify
income, consider the needs of families and consolidate
ABA’s role in ensuring breastfeeding is recognised as
important, by all Australians.
The Mothers Direct shops in Melbourne and Brisbane
and the online store closed on April 10, 2015. The
Association moved into retail at a time when it was
difficult for mothers to access products which were not
readily available — initially, baby slings and lambskins,
and then diversifying to include a broad range of
nursing bras, breastfeeding clothing and breast pumps.
Today, these products are easily found in retail stores
across the country, or online retailers in Australia and
overseas.
Thank you to all who have been part of Mothers Direct
(and formerly Merrily Merrily Enterprises) over four
decades. We are grateful to your contribution and the
support given to so many mothers and their families.
ABA has a dedicated volunteer workforce, not only
working on the National Breastfeeding Helpline but
also providing information and support to mothers,
health professionals and the general community.
An ongoing challenge for the Board in achieving our
mission is ensuring our volunteers are well supported.
The decision to merge the ACT/Southern NSW and
NSW branches to become the ACT/New South Wales
Branch at the end of this financial year will enable
the workload to be spread across a greater number of
volunteers.
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I would like to thank the volunteers of the former
ACT/SNSW branch for their ongoing participation in
conversations to reach a mutually agreeable outcome
and trust that the new structure will provide additional
support as they continue in their volunteer roles.
Throughout the year, Rebecca and I have had meetings
with a number of Federal government ministers and
their teams to discuss the need for policies around
parental leave and child care in order for women
to reach their breastfeeding goals. We are pleased
with the discussions to date and feel that there is an
understanding that in order to enable women to reach
national targets for breastfeeding duration, there
is a need for breastfeeding friendly practices in the
workplace, child care and the community.
ABA gives mother-to-mother support via the National
Breastfeeding Helpline, receiving more than 87,000
calls each year. We were pleased when the Australian
Government extended the funding that supports our
National Breastfeeding Helpline and the training of
ABA’s volunteers, to June 2016.
It was with great sadness that we learned of the
passing of Pauline Pick, one of the Association’s
Founding Mothers. Married to Bill for 58 years, mother
of three children Steven, Adrian and Jennifer and
grandmother, Pauline passed away peacefully at home
on 20 April 2015. Pauline was one of six remarkable
women whose foresight and tenacity to offer mothers
ongoing peer support for breastfeeding led to the
foundation of the Nursing Mothers’ Association. She
continued to follow closely the news of changes and
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Association overview
The Association is recognised as the leading authority
on breastfeeding in Australia and also enjoys an
enviable reputation around the world.
The work of the Association is being guided by the
priorities set out in our 2013–2016 Strategic Plan
which ensures we remain focused on our mission so
that breastfeeding is recognised by all Australians as
important and culturally normal.
The key strategies of our Strategic Plan ensure we
are focused and remain relevant to the mothers in
the community who need information, assistance and
Key Result Area 1 - Breastfeeding Support
Provide mothers with practical mother-to-mother
support and information, enabling them to establish
and continue breastfeeding.
Key Result Area 2 – Organisational Viability
Provide for financial security and economic
sustainability by diversifying income streams,
protecting and increasing the real value of our
financial assets, investing well and using our financial
and people resources with economy.
Key Result Area 3 - Training Education and
Resources
Provide high quality and accessible training, education
and resources to our volunteers, health professionals and
the wider community to ensure skilled, knowledgeable
and practical breastfeeding support for mothers.
Key Result Area 4 – Advocacy
Strengthen the advocacy work of the Australian
Breastfeeding Association in order to improve
breastfeeding outcomes, and through participation in
breastfeeding research and policy development, educate
the broader community that breastfeeding is normal.
Key Result Area 5 – Public Awareness and Profile
Maintain the Australian Breastfeeding Association
as an authoritative, high-profile organisation that is
responsive to changing needs to protect, support and
promote breastfeeding.
Key Result Area 6 – Governance and
Organisational Development
Develop a well-governed, effectively managed,
representative and accountable organisation that
values and recognises the contributions of its people.
From our beginnings in suburban Melbourne in 1964, the Australian Breastfeeding Association has
grown into a national organisation dedicated to the support of breastfeeding mothers and babies. Our
Association’s strong practical support and advocacy for mothers wanting to breastfeed their babies has
been credited, since the 1970s, with increasing breastfeeding rates in Australia.
support as they breastfeed their babies.
The Board has been working towards a more
robust governance structure which would see the
Directors move away from the historical day-to-day
management activities of the Association to one
where the Board is operating from a pure governance
position, one of strategic direction and oversight.
The Association has successfully restructured its
operational and business functions which are now led
by a CEO and Senior Management Team.
Strategic Priorities - 2013 to 2016
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More than 1000 delegates enjoyed presentations from
some of the breastfeeding world’s most renowned
speakers including Emeritus Professor Peter Hartmann
AM, Dr James McKenna, Dr Wendy Brodribb AM, Dr
Alison Stuebe, Amy Spangler and Liz Crowe.
Optional activities for delegates included a screening
of The Milky Way, introduced by Dr James McKenna;
the fun-filled gala dinner hosted by well-known
comedian Effie; and a breakfast panel discussion
featuring Reservoir Dad, Alison Stuebe, Karleen
Gribble, Nicole Bridges and Amy Spangler.
Over three days, more than 30 exhibitors talked
with delegates about their own role in breastfeeding
support.
We didn’t forget the little ones, either, with a
program for them while their carers enjoyed the
conference program.
ABA thanks our Liquid Gold sponsors for their support:
• Australian Government Department of Health and
Ageing (major sponsor)
• Advantage Health Care
• Bioceuticals
• Breastfeeding Conferences
• Ergo Baby
• Gaia
• Infant Massage Information Service
• Swisse
Liquid Gold National Conference
In August 2014, the Australian Breastfeeding
Association hosted a national conference, Liquid
Gold, in celebration of 50 years of breastfeeding
support in Australia. ABA volunteers, staff, and health
professionals from around Australia and the world,
came together in Melbourne for 4 days of learning,
sharing knowledge and connecting.
We began with a pre-conference day organised by
ABA’s health professional education team at the RACV
Club. Health professionals chose from four workshop
options with themes ranging from Breastfeeding
Essentials for Medical Practitioners to Milk Banking,
plus a counselling skills workshop.
More than 200 people connected with friends at
the Welcome Reception, held at Cargo Hall. A
notable highlight for many was the ‘on the couch’
conversation hosted by MC Karen Ingram with founding
mothers Mary Paton, Jan Barry, Glenise Francis, Pat
Paterson and Susie Woods.
ABA subsidised the Welcome Reception to keep
ticket prices low and encourage past members and
volunteers to attend.
The three-day main program focused on:
Day 1: The Value of Human Milk in Society
Day 2: Challenging our Community to Work for Better
Breastfeeding Outcomes
Day 3: Breastfeeding Support: What Works –
Interventions to Support Breastfeeding.
Liquid Gold National Conference
Top number of attendees on one day:
943Top numbers for children’s program:
21 adults, 30 childrenSponsors:
8Total exhibitors:
34
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1. Training ABA volunteers
ABA consistently receives positive feedback
regarding training. In particular, quality indicator
survey results show average satisfaction rates of
over 80%.
These results are a credit to the commitment
of more than 90 qualified volunteer trainers
and assessors who (in addition to their roles as
breastfeeding counsellors and/or community
educators) are committed to developing the skills
and knowledge of our future volunteers.
Our trainees appreciate the guidance and nurturing
they receive from their workplace mentors, group
leaders and other ABA personnel. ABA thanks all
those within the Association who have contributed
to their training.
2. Continuing education of ABA volunteers
This year we reviewed the volunteer reporting
process so we’re better able to collate feedback
and use it to improve the work of the organisation.
We also chose to split our volunteer eNewsletter
Talkabout into two distinct eNewsletter
publications: a monthly general newsletter; and
a quarterly research and practice continuing
education newsletter.
Training and Education
2014–2015 was a productive year for our training and
education team.
Our work focuses on four key priority areas:
1. Training of our future and current
volunteers to support the work of the
Association.
2. Continuing education of our volunteers
to ensure they keep their skills and
breastfeeding knowledge up to date.
3. Provision of breastfeeding education to
health professionals and community groups.
4. Ongoing maintenance and reaccreditation
of nationally recognised courses to make the
Australian Breastfeeding Association the
leading provider of breastfeeding education.
3. Health professional and community group
education
This area provides income-producing quality
breastfeeding education products for our external
clients.
Our year kicked off with a successful series of
four preconference workshops at Liquid Gold and
ended with the commencement of the 22168VIC
Diploma in Breastfeeding Management course. This
diploma course is new in our training stable and an
important development for our ongoing Registered
Training Organisation status.
Between these events we held the successful 2014
HP seminar series.
The revamp of the 22094 Course in Community
Breastfeeding Mentoring course materials and
information package led to a significant increase in
take-up rates for this course and we’ve had positive
feedback from participants and employers alike.
4. Maintenance and reaccreditation of nationally
recognised courses
The drivers for this area are ensuring our courses
maintain accreditation while meeting organisational
and learner needs.
• 22094 Community Breastfeeding Mentoring
We began work on reaccreditation
• 22168VIC Diploma in Breastfeeding Management
New to the training stable
• Community Breastfeeding Mentoring
Validated by stakeholder groups. Will be
submitted for reaccreditation in FY 2015–16.
ABA would like to acknowledge funding received
from the Australian Government that has enabled
our Association to maintain its registration as
a Registered Training Organisation plus provide
support and resources to learners, training
personnel and our volunteers.
Thank you to all our ABA mentors and training
teams for their dedication.
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Breastfeeding Information and Research
Presenting at conferences is an important part of
our educational activities as well as contributing
to growing the awareness of ABA. The opportunity
to provide evidence-based information about
breastfeeding to a range of audiences (maternal
child health nurses, midwives, dietitians and
nutritionists) who are pivotal in supporting mothers
to make informed choices about their infant’s diet is
invaluable.
In addition to presenting at Liquid Gold, the
Breastfeeding Information and Research team
presented as follows:
• 5th International Conference on Nutrition and
Nurture in Infancy (Sydney, November 2014)
speaking on the topic of Iron and exclusive
breastfeeding.
• LCANZ 2015 Breastfeeding conference: Milk and
more (Brisbane, March 2015) speaking on the topic
of ABA research: the EMBER project.
• Maternal Child and Family Health Nurse
Association’s (MCaFHNA) conference (Perth, April
2015). An Evidence-based strategy to minimise
iron deficiency in healthy infants: exclusively
breastfeed to 6 months was well received and
stimulated much discussion.
Expert advice, submissions and collaborations
In line with the strategic priority to confirm ABA as the
peak body for Australian breastfeeding information,
ABA has contributed to public policy by making
submissions to the:
• Australian National Diabetes Strategy
• National Allergy Strategy
• Victorian Safe Infant Sleeping Guidelines for
Professionals
• Australian College of Midwives Position Statement
on Bed-sharing and Co-sleeping.
ABA collaborated with the Raising Children Network to
produce a new suite of breastfeeding videos.
The EMBER project
The Engaging Mothers: Breastfeeding Experiences
Recounted (EMBER) project was initiated to study the
information obtained from ABA volunteer lactation
histories. The EMBER study is a collaboration between
ABA an RMIT University researcher and is funded by
the Ian Potter Foundation.
Since the opportunity to participate in the EMBER
project has been offered to new ABA trainees, almost
90% have given the team permission to use their
lactation histories for research. The team are grateful
for the very positive response from ABA trainees and
thanks them for their willingness to support the EMBER
project.
Seventy percent of EMBER women consulted with
an ABA counsellor at some stage and 95% found the
counselling helpful.
Preliminary results showed that 65% of EMBER women
exclusively breastfed their babies to around 6
months in accordance with the NHMRC Infant Feeding
Guidelines compared with around 15% in the general
Australian population.
Thank you
to the Ian Potter
Foundation for their
support of the EMBER
project
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Training and education
80%+ satisfaction rates for training
90 qualified trainers and assessors
1,200 delegates participated in the 2015 Health Professional Seminars
Diploma in Breastfeeding Management
Community Breastfeeding Mentoring course
Registered Training Organisation 21659
Breastfeeding Friendly Workplace program
Hydro Tasmania is proud to have been accredited as a Breastfeeding Friendly Workplace since 2006.
During that time we have valued the ongoing support from the Breastfeeding Friendly Workplace
team, especially during the past twelve months as we have expanded our accreditation to cover
all work sites. Caring for our employees and supporting work/life balance is a priority for us and Breastfeeding Friendly Workplace Accreditation is
an important enabling mechanism to this end.
Priyanka SaxenaRecruitment & Capability Manager, Hydro Tasmania Group
We believe the Breastfeeding Friendly Workplace Accreditation is strongly linked to all of our values – Integrity/Respect/Compassion/Reliability/Fairness and Equity. The strongest links are certainly to Compassion and Fairness & Equity by showing support for our new Mothers in making their work/life choices easier and more manageable.
The Pharmacy Guild of Australia
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The BFW team developed a set of three toolkits that
organisations can use to support their breastfeeding
employees in the workforce.
• Space: Dedicated or shared space so employees
can comfortably breastfeed and/or express breast
milk in private.
• Time: Breastfeeding Policy that allows for
lactation breaks.
• Support: Comprehensive Communication Plan so
information on breastfeeding support reaches all
stakeholders and normalises breastfeeding in the
work environment.
To assist mothers and employers to find all the
resources they need in one place, the BFW program
now have a dedicated section on the ABA website.
To find out more, visit:
www.breastfeeding.asn.au/workplace
We know from research that, in Australia, 96% of
women initiate breastfeeding. This tells us that the
vast majority of women understand that breastfeeding
is important for both themselves and their infants.
We also know that an increasing number of women
return to work within the first year of their baby’s life;
around 1 in 4 return to work in the first 6 months.
Many workplaces are now making it easier for nursing
mothers to return to work and continue to breastfeed.
The benefits extend to the wider community;
breastfed babies are healthier, so parents don’t take
as much time off work to care for sick children.
After an internal review of the Breastfeeding Friendly
Workplace (BFW) program in 2014, the program was
restructured to better service the growing range of
organisations looking for formal accreditation for their
breastfeeding-friendly work practices.
To date, responses from workplaces have been
positive and interest in the program has increased
substantially.
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National Breastfeeding Helpline
I have found the helpline great during both my children’s feeding, very reassuring for mums new and repeat.
Having the helpline has saved our breastfeeding relationship. I am a first time mum and I didn’t know what I was doing, but the counsellor was so lovely, patient and reassuring. She answered all of my questions and I felt so much more confident after our call.
I have called three times at times where I have no
idea what to do. The girls have been so helpful.
Brilliant service I am so glad that it exists.
The National Breastfeeding Helpline achieved a major milestone in the
2014–2015 financial year, receiving its 500,000th call in November. This
significant milestone was a great opportunity to celebrate and acknowledge
the achievements of the service and the many mothers and babies
supported since it commenced in October 2008.
In the 2014–2015 financial year, the service received an average of 240
calls per day, with most callers indicating they were happy with the wait
time. Overwhelmingly, callers agreed they would call the service again and
recommend the National Breastfeeding Helpline to others.*
Each call to the National Breastfeeding Helpline is answered by a
volunteer breastfeeding counsellor who has completed a Certificate IV in
Breastfeeding Education (or equivalent) and breastfed at least one baby.
During the 2014–15 financial year:
• 661 volunteer breastfeeding counsellors staffed the National
Breastfeeding Helpline
• 28,700 volunteer hours were dedicated just to this service
• 60 newly qualified counsellors completed the counsellor practicum and
started on the National Breastfeeding Helpline.
A large number of the volunteers participating in the service also volunteer
at the local level.
A key promotional opportunity for National Breastfeeding Helpline
was at ABA’s national conference, Liquid Gold. During the conference,
various managers and volunteers presented papers, provided promotional
materials and made themselves available to discuss the service with health
professionals.
We look forward to the successful continuation of this valuable service.
* Caller statistics from 2014 caller survey
The National Breastfeeding Helpline is supported by funding from the
Australian Government
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RUBY Project
Ringing up about breastfeeding: a randomised control trial exploring early telephone peer support for breastfeeding
A great percentage of women in Australia begin
breastfeeding but many, particularly the more socially
disadvantaged, stop sooner than planned.
The RUBY study consists of active mother-to-mother
peer support for mothers who may not easily have
access to, nor readily seek, such support themselves.
Trained volunteers and RUBY staff offer telephone
support, encouraging new mothers. Support comprises
weekly phone calls for the first 3 months, with less
frequent calls to 6 months. This type of intervention
has delivered good results overseas.
The RUBY project, a collaboration between Monash
University, hospital sectors and the Australian
Breastfeeding Association, is the first Australian
randomised controlled trial to test the effectiveness,
including cost effectiveness, of a proactive approach
to peer support for breastfeeding.
RUBY targets women with low rates of breastfeeding,
recruiting from three Victorian hospitals (Royal
Women’s Hospital, Sunshine Hospital and Monash
Medical Centre) whose catchments include areas with
some of the lowest breastfeeding rates in the state.
If we can demonstrate that proactive peer support
improves outcomes cost effectively, then this can be
incorporated it into routine maternity care.
Progress Report• Employed and trained research staff (both casual
and contract) to meet requirements.
• Finalised all data collection tools and processes as
well as all recruitment processes and a participant
tracking database.
• Fielded 688 enquiries from potential telephone
peer support volunteers. Enquiries come
largely through publicity via social media, with
particular help from ABA on Facebook, Twitter and
Instagram.
• Conducted monthly training sessions with
237 volunteers trained so far. We have 70
volunteers actively providing support to our study
participants, some providing support to more than
one mother.
• Recruited a total of 1079 study participants of the
1,152 required.
• Conducted 689 6-month follow-up telephone
interviews with participants.
• Sent out mail out surveys, 229 of which have
been completed and returned by participants who
received the peer support intervention.
• Reviewed 167 call logs returned by the volunteers
(log details of topics of discussion, length of time
of conversations and frequency of calls with study
participants).
Happily, the study attracted a PhD candidate and a
Masters candidate.
It is anticipated that all of the study participants will
have been recruited by the end of 2015.
The Ruby ProjectAustralia’s first randomised controlled trial to test the effectiveness of a
proactive approach to peer support for breastfeeding:
688 enquiries received
237 volunteers trained
1,079 study participants recruited
689 follow up interviews completed
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News from our Branches
QUEENSLAND
The Queensland Branch rounded off the celebrations
for ABA’s 50th anniversary with many volunteers
attending Liquid Gold in Melbourne or local
celebrations.
In November, we held a Regional Teams weekend,
funded by the remainder of a grant received by
Tenterfield/Granite Belt Group that also allowed for
providing new books to each regional library.
For our March Branch Conference, we chose the
theme ‘Inclusivity: for everyone’. We chose not to
use this weekend for training and instead to provide
training weekends throughout the year. These have
proven to be an especially valuable time for trainees,
particularly for those in the more remote parts of the
state.
Under the capable and motivated guidance of our
grants officer, groups have continued to apply for
grants and in many cases were successful.
Throughout the year, the Branch undertook various
fundraising activities (including the purchase of breast
pumps) and moved the office to cheaper premises
(sharing with Orange Sky Laundry, a charity set up to
provide a mobile laundry service for the homeless).
Thank you to all our volunteers, paid office staff and
branch treasurer for all your support.
WESTERN AUSTRALIA
The 2014–2015 year was a very busy and productive
year for the WA Branch.
The 50th anniversary celebration dinner in November
was a wonderful opportunity to acknowledge and
celebrate all four Western Australian honorary
members and reconnect with past volunteers.
Our annual planning weekend focused on succession
planning, volunteer support and developing strategies
for promotion and awareness.
WA hit the national target of at least 70% of its
breastfeeding counsellors taking calls on the National
Breastfeeding Helpline and continues to do so.
The WA volunteers are an incredibly dedicated and
passionate team who continue to work enthusiastically
to support breastfeeding.
TASMANIA
Over 80% of our breastfeeding counsellors and
community educators (and some trainees) attended
the Liquid Gold Conference, showing great dedication.
As a bonus, attendees have been able to share their
knowledge with various local groups and at regional
meetings.
In February, we held a successful face-to-face Seminar
for Health Professionals, ‘Breastfeeding: Life and
Science’. Thanks to all our organisers and speakers
who contributed so much to this event.
Over the year, we’ve celebrated Years of Service
for 11 volunteers; notably, Beverley Holman, a past
Tasmania Branch President and National President and
Honorary Member, for more than 40 years of service as
a breastfeeding counsellor.
The Board also awarded a well-deserved Honorary
Membership to Suzanne Groom for her significant
and ongoing contributions to ABA at the local group,
regional, branch and national levels.
Despite the Tasmanian Branch’s small
membership and volunteer base, nine local
groups continue with regular group activities,
community education and breast pump hire
services. Highlights include implementing
the new asset/group equipment register, and
training new volunteers. Our counsellors also
make an important contribution to the National
Breastfeeding Helpline.
Thank you to everyone who made 2015 so
successful. We look forward to an exciting 2016.
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NEW SOUTH WALES
This year NSW has worked closely with NSW Health
Kids and Families on some very exciting projects,
the most significant of which is a father’s pilot called
Deadly Dads, which provides male Aboriginal Health
workers with breastfeeding education so they can
disseminate information and provide support to men
in their communities.
Other programs include Community Mentoring
Workshops that target Aboriginal communities, and
a program offering intensive support for Aboriginal
women to become breastfeeding counsellors.
At the end of this financial year, NSW successfully
merged with the ACT/Southern NSW Branch to form
the one branch: ACT/NSW Branch.
We look forward to continuing to support mothers and
babies on their journeys.
ACT/Southern NSW
Throughout the year the ACT/Southern NSW Branch
actively engaged the community to promote
breastfeeding. Breastfeeding education classes
specifically designed for parents expecting twins
along with the classes delivered through our Young
Mums program were both well received and had good
attendance.
With an increase in qualified volunteers, regular
training workshops were provided to assist trainees
progress through their course. A steady flow of
new trainees has ensured our peer support service
continues to work well. Mums who have benefited
from the support they received during their
breastfeeding journey are now engaging with our
organisation to provide support for others.
In-house presentations for health professionals were
conducted with funding provided by an ACT Health
grant. The sessions outlined the services offered by
the Australian Breastfeeding Association and acted as
an avenue to generate a number of positive referrals.
We are fortunate to have a small team of dedicated
volunteers who generously donate their time to keep
our organisation active in ACT/SNSW. The merger with
the NSW Branch will assist us in focussing our efforts
locally, allowing us to leverage off the larger Branch
and share ideas and resources.
SOUTH AUSTRALIA/NORTHERN TERRITORY
Throughout the year, volunteers and staff assisted
with seminars, an expo and negotiated government
funding. The Branch also worked on disseminating
information re Breastfeeding Friendly Workplaces.
In April, volunteers and trainees manned a booth for
3 days at the Pregnancy, Babies & Children expo,
offering counselling and raffle sales. This event was
a great opportunity to promote ABA services and
membership. Discussions were held with the Women’s
and Children’s Hospital over the closure of the
Breastfeeding Unit.
After a year of negotiating and improving the
partnership with the SA Government, a further year
of funding was secured. As a result, our branch has
been working actively with government to ensure
compliance with their requirements for screening and
reporting.
In addition, branch members helped worked diligently
to promote and support Child and Health Centres to
apply for Breastfeeding Welcome Here stickers.
The funding that is received from the SA Government
is vital to ensure the branch can continue its support
to its volunteers and deliver wider community
services.
NT is a constant challenge for ABA with the temporary
closure of the Darwin Group and the sheer distance
making it difficult to maintain remote groups and
volunteers. Thank you to everyone who works so hard
to help us achieve our goals.
VICTORIA
The volunteers of the Victorian Branch have continued
to provide high-quality support and assistance to
mothers across the state.
ABA’s national conference, Liquid Gold, was held in
Melbourne in August 2014. Three days of learning,
laughing and networking with counsellors, community
educators, trainees and health professionals from
all over the country. It was a wonderful event and a
terrific opportunity for us all to meet others we may
have met online only.
After a year of reflection and celebrating our past,
we turned our thoughts towards the future in 2015. At
our Branch Conference in May, with the theme of ‘It
Takes A Village’, we looked at breastfeeding support
in the internet age and examined how we can support
mothers via social media. In break-out sessions for
regional reps and group leaders, we discussed how we
can continue to support the mothers of Victoria as our
volunteer capacity diminishes.
I am pleased to report that our funding agreement
with the Victorian State Government has been
renewed for a further 3 years. This enables our
branch office to continue to support the volunteers of
Victoria.
Thank you to everyone who has supported us
throughout the year. May 2016 be even more
productive.
21
Barbara and Shona National Breastfeeding Helpline CoordinatorsMany of our branches have two branch National
Breastfeeding Helpline coordinators working together
to complete the one role.
Barbara and Shona share the role of Queensland
National Breastfeeding Helpline Coordinator. The two
coordinators are also breastfeeding counsellors and
live over 1000 km from each other. With the use of
the internet and telephone calls, both Barbara and
Shona have been able to share the role effectively and
communicate with each other regularly.
Barbara cares for a young baby at home and often
answers many of our queries that come in during the
day. She also looks after the rostering and support of
our volunteers.
Shona works full time and she will attend to queries
that remain at the end of the day. She also liaises with
volunteers who are at work during the day.
Barbara and Shona divide the regular tasks that
take more time between themselves, based on the
time they each have available. They can be there to
support each other, can easily take over a task that
the other has started and select parts of the role that
they are most skilled in.
Both confirm that communication is key.
Q: How long have you been working in the role?Barbara – I joined the team in February 2015.
Shona – I’ve been a coordinator since September 2011.
Q: Tell us about your other roles in ABA.Barbara – I’ve been a breastfeeding counsellor with
ABA since 2014.
Shona – I qualified as a breastfeeding counsellor in
2005 and have been a group leader twice.
Q: What do you enjoy about the role of National Breastfeeding Helpline coordinator?
Barbara – I’ve always enjoyed working as a volunteer.
When the last coordinator needed to resign, I put
my hand up for the role straight away, knowing how
important the National Breastfeeding Helpline is to
new mothers. I’m now living in a small country town
(having lived in a big city my whole life). This role
gives me a sense of belonging to a wider community
that isn’t purely based on physical location. I love
that I can help support the amazing counsellors who
give to the service. I’m motivated by their dedication,
kindness and knowledge and inspired by the other
coordinators as well as National Breastfeeding
Helpline Managers, who all have so much enthusiasm
and passion for their roles.
Shona – As a mum of older children and no longer
able to attend as many local group meetings and
activities, I feel that being National Breastfeeding
Helpline coordinator is my way of continuing to give
more of my volunteer time to ABA and the families
of Australia. The role fits well into my life, as I work
full time during the week. I get an immense amount
of satisfaction from connecting with the other
coordinators regularly and discussing how to support
the counsellors who are taking the calls, so that our
Breastfeeding Helpline can continue to provide the 24-
hour service that so many of our callers need.
Key Statistics at a Glance
Breastfeeding Friendly Workplace program
Breastfeeding Friendly Workplace Accreditation in
2014–15:
• Australian College of Midwives
• City of Canning
• City of Tea Tree Gully
• Community Services Directorate (ACT)
• Queensland Rail
• Mallee Track Health and Community Service
• Maroondah City Council
• Moreland City Council
• National Archives of Australia
• U@MQ
• University of Newcastle
• University of Sydney
Member distribution by Branches
Australian Breastfeeding Association Website and Social Media • 1,833,100 visits to the ABA website
• 66.4% of visits were on mobile phone
• 47,370 Facebook Fans
National Breastfeeding Helpline• 500,000th call in November 2014
• 87,346 calls 2014-15
Reasons for calling• Sore breasts/nipples: 30.7%
• Feeding patterns: 20.9%
• Low supply concerns: 17.3%
• Positioning and attachment: 16.5%
Satisfaction• 84.6% found wait time acceptable
• 89.1% would call the service again
• 90.4% would recommend the Helpline to
others.*
• 661 volunteer counsellors
• +28,700 volunteer hours
• 60 new counsellors
RUBY Project• 237 volunteers trained
• 1079 participants recruited for the study
* Caller statistics from 2014 survey
ACT 4%
TAS3%
NT2%SA
6%
NSW 27.5%
WA0.5%
VIC35%
QLD 23%
23
Australian Breastfeeding Association ABN 64 005 081 523
Financial report for the financial year ended 30 June 2015
Australian Breastfeeding Association Contents
Annual financial report for the financial year ended 30 June 2015
Page Directors’ report 1 Auditor’s independence declaration 4 Independent audit report 5 Directors’ declaration 7 Statement of profit or loss and other comprehensive income 8 Statement of financial position 9 Statement of changes in equity 10 Statement of cash flows 11 Notes to the financial statements 12
Australian Breastfeeding Association Directors’ report
1
Directors’ report The Directors of Australian Breastfeeding Association submit herewith the annual financial report of the company for the financial year ended 30 June 2015. The Directors report as follows: Company Objectives and Strategy The Australian Breastfeeding Association is a voluntary organisation established for charitable purposes, originating in 1964 as the Nursing Mothers’ Association. The Association is a company limited by guarantee. The replaceable rules in the Corporations Act do not apply to the Association. ABA is a registered training organisation. Our Vision Breastfeeding is recognised as important by all Australians and is culturally normal. Our Mission As Australia’s leading authority on breastfeeding, we support, educate and advocate for a breastfeeding inclusive society. Key Result Areas:
Breastfeeding support
Organisational viability
Training, education and resources
Advocacy
Public awareness and profile
Governance and organisational development
Principal activities All activities undertaken by the Association are determined by the objectives, priorities and measurable outcomes identified in the 2013-2016 Strategic Plan and are fitting with the objects of the Association. Principal activities are determined in accordance with the strategic priorities, identified for each Key Result Area and include
Group meetings – planned, coordinated and facilitated by trained volunteers Breastfeeding Helpline – 24 hour mum-to-mum assistance and support for breastfeeding mothers Community Education - hospital visits, school visits, educational sessions Breastfeeding Education Classes – evidence-based information for mums and dads to be Training and Education for Health Professionals, including national Health Professional Seminar Series Nationally recognised training for ABA volunteers Breast pump hire Local events such as feed and change tents Breastfeeding Friendly Workplace
The Board of Directors made the decision to close the Mothers Direct retail stores and online store effective April 10 2015, and wind up the business Mothers Direct Pty Ltd.
Australian Breastfeeding Association Directors’ report
2
Measurement of Performance The Board of Directors and Chief Executive Officer monitor progress toward achieving the Association’s objectives through reporting to an Operational Plan. This plan links activities and services to strategic priorities and desired outcomes of each Key Result Area and is reviewed at quarterly Board meetings.
Company Financial Performance During Year The loss of the consolidated entity for the 2015 financial year was $715,507.
(2014: profit of $72,864). This result takes into account the operations of the company (the Association National Head Office and its Branches) and Mothers Direct Pty Ltd (“the Consolidated Entity” or “the group”). This loss was largely attributable to Mothers Direct.
Members of the Board The names of the Directors in office at any time during or since the year end, with particulars of the qualifications, experience and special responsibilities of each Director, are:
Director Qualifications and experience Special responsibilities Rachel Fuller IBCLC, Cert IV TAE, Cert IV
Breastfeeding Education (Counselling), Cert IV Breastfeeding Education (Community), Cert III Advertising Studies (Media)
President
Susan Day IBCLC, Diploma of Breastfeeding Management, Cert IV TAE Cert IV Breastfeeding Education (Counselling), Cert IV Breastfeeding Education (Community)
Vice President
Deborah Holtham MBA (Tech Mgt), BEng (Elec)
Honorary Secretary 1st July 2014 to 28th November 2014
Robyn Hamilton MAppSc (Library&Info Mgt), GradDipLibSc, BA (Hons) Musicology, Cert IV AWT, Cert IV Breastfeeding Education (Counselling), CertIV Breastfeeding Education (Community)
Sarah Lowndes
BEc, MArts (Public Policy and Management), GAICD
Honorary Treasurer
Sky Mykyta (term ended 9 December 2014)
LLM (Leg Prac), GDLP, LLB (Hons), BA (Cultural Studies), Cert IV Breastfeeding Education (Community)
Alicia O’Donoghue BBus, BCmn, MMktg, MBA
Nanette Shone Cert IV Breastfeeding Education (Counselling), Cert IV Breastfeeding Education (Community)
Hononary Secretary 29th November 2014 to 30 June 2015
Leanne Taylor BA, Dip Ed, Grad Dip Psych, Post-grad Dip Psych, Cert IV TAE, Cert IV Breastfeeding Education (Counselling), Cert IV Breastfeeding Education (Community)
Board Liaison for Liquid Gold Conference
Scott Williams
Exec MBA, Masters Advanced Practice Nursing, BA Paediatric Nursing, GAICD
Australian Breastfeeding Association Directors’ report
3
Directors’ Meetings The names of the Directors in office at any time during or since the end of the year and the number of meetings attended by each Director were:
Directors Eligible to Attend Attended S Day 5 5 R Fuller 5 5 R Hamilton 5 5 D Holtham 5 3 S Lowndes 5 5 S Mykyta (term ended 9/12/2014) 2 2 A O’Donoghue 5 5 N Shone 5 3 L Taylor 5 5 S Williams 5 4
Directors have been in office since the start of the financial year to the date of this report unless otherwise stated.
Membership The Company has only 1 class of membership and on wind up each member must contribute $20 amounting to a total contribution by members of $50,440.
Auditors’ Independence Declaration A copy of the Auditors’ Independence Declaration as required under section 60-40 of the Australian Charities and Not-for-profits Commission Act 2012 is set out on page 4.
Signed in accordance with a resolution of the Board of Directors.
Rachel Fuller
President
Sarah Lowndes Treasurer
Melbourne, 30 October 2015
Australian Breastfeeding Association Directors’ declaration
7
DECLARATION BY DIRECTORS The directors have determined that the company is not a reporting entity and that these special purpose financial statements should be prepared in accordance with the accounting policies described in Note 1 to the financial statements. The directors of the company declare that: 1. The financial statements, comprising the statement of profit or loss and other comprehensive income,
statement of financial position, statement of cash flows, statement of changes in equity, and accompanying notes of the consolidated entity, are in accordance with the Australian Charities and Not-for-profits Commission Act 2012 and: (a) comply with Accounting Standards as described in Note 1 to the financial statements and the
Australian Charities and Not-for-profits Commission Regulation 2013; and (b) give a true and fair view of the consolidated entity’s financial position as at 30 June 2015 and of its
performance for the year ended on that date in accordance with the accounting policies described in Note 1 to the financial statements.
2. In the directors’ opinion, there are reasonable grounds to believe that the company will be able to pay its debts as and when they become due and payable.
This declaration is made in accordance with a resolution of the Board of Directors and is signed for and on behalf of the directors by:
Rachel Fuller President
Sarah Lowndes Director Dated the 30 October 2015 Melbourne
Australian Breastfeeding Association Statement of profit or loss and other comprehensive income
8
Statement of profit or loss and other comprehensive income for the financial year ended 30 June 2015
Note Consolidated
2015
$ 2014
$ Revenue from continuing operations 2(a) 3,892,902 3,454,167 Cost of sales (57,369) (59,648) Employee expenses (1,385,103) (1,299,445) Depreciation and amortisation expense (86,219) (76,359) Occupancy expenses (127,295) (145,803) Other expenses 2(b) (2,660,168) (1,770,900) Profit/(Loss) before income tax (423,252) 102,012 Income tax expense 1(f) - - Profit /(Loss) from continuing operations (423,252) 102,012 Profit/(Loss) from discontinued operations 2(c) (292,255) (29,148) Profit/(Loss) for the year (715,507) 72,864 Other comprehensive income - - Total comprehensive income/(loss) (715,507) 72,864
The above statement of profit or loss and other comprehensive income should be read in conjunction with the accompanying notes.
Australian Breastfeeding Association Statement of financial position
9
Statement of financial position as at 30 June 2015
Note Consolidated
30 June 2015
$
30 June 2014
$ Current assets Cash and cash equivalents 14(a) 2,017,549 2,317,665 Trade and other receivables 4 83,200 130,482 Inventories 5 98,115 381,725 Other 6 26,843 459,659 Total current assets 2,225,707 3,289,531 Non-current assets Intangible assets 7 98,774 163,703 Plant and equipment 8 67,068 138,484 Total non-current assets 165,842 302,187 Total assets 2,391,549 3,591,718 Current liabilities Trade and other payables 9 361,794 821,460 Provisions 10 223,512 257,604 Other 11 886,691 1,237,234 Total current liabilities 1,471,997 2,316,298 Non-current liabilities Provisions 12 360,281 - Other Total non-current liabilities
13
56,592 57,234 416,873 57,234
Total liabilities 1,888,870 2,373,532 Net assets 502,679 1,218,186 Equity Retained earnings 502,679 1,218,186 Total equity 502,679 1,218,186 The above statement of financial position should be read in conjunction with the accompanying notes.
Australian Breastfeeding Association Statement of changes in equity
10
Statement of changes in equity for the year ended 30 June 2015 Consolidated Retained
Earnings Total Equity
$ $
Balance at 30 June 2013 1,145,322 1,145,322 Total comprehensive profit for the year 72,864 72,864 Balance at 30 June 2014 1,218,186 1,218,186 Total comprehensive loss for the year (715,507) (715,507) Balance at 30 June 2015 502,679 502,679 The above statement of changes in equity should be read in conjunction with the accompanying notes.
Australian Breastfeeding Association Statement of cash flows
11
Statement of cash flows for the year ended 30 June 2015 Note Consolidated
2015
$ 2014
$ Cash flows from operating activities Receipts from members and customers 2,659,502 2,857,892 Grant receipts 1,669,604 1,684,090 Interest received 31,314 33,664 Receipts from other sources 322,930 435,778 Payments to suppliers and employees (4,977,993) (4,476,238) Net cash provided by/(used in) operating activities 14(b) (294,643) 535,186 Cash flows from investing activities Payment for intangible assets - (30,754) Payment for plant and equipment (14,563) (31,838) Proceeds from disposal of plant and equipment 645 - Net cash used in investing activities (13,918) (62,592) Cash flows from financing activities Change in group closures 8,445 (2,784) Net cash used in financing activities 8,445 (2,784) Net increase/ (decrease) in cash and cash equivalents (300,116) 469,810 Cash and cash equivalents at the beginning of the financial year 2,317,665 1,847,855 Cash and cash equivalents at the end of the financial year 14(a) 2,017,549 2,317,665 The above statement of cash flows should be read in conjunction with the accompanying notes.
Australian Breastfeeding Association Notes to the financial statements
12
Notes to the financial statements for the financial year ended 30 June 2015 1. Summary of significant accounting policies
Financial reporting framework The consolidated entity is not a reporting entity because in the opinion of the directors there are unlikely to exist users of the financial report who are unable to command the preparation of reports tailored so as to satisfy specifically all of their information needs. Accordingly, this ‘special purpose financial report’ has been prepared to satisfy the directors’ reporting requirements under the Australian Charities and Not-for-profits Commission Act 2012. The Association is a company limited by guarantee, incorporated and domiciled in Australia. The financial statements were authorised for issue on 30 October 2015, by the directors of the company. Statement of compliance The financial statements have been prepared in accordance with the Australian Charities and Not-for-profits Commission Act 2012 and the requirements of the following Australian Accounting Standards: AASB 101: Presentation of Financial Statements AASB 107: Statement of Cash Flows AASB 108: Accounting Policies, Changes in Accounting Estimates and Errors AASB 110: Events after the Reporting Period AASB 1031: Materiality AASB 1048: Interpretation of Standards AASB 1054: Australian Additional Disclosures No other Australian Accounting Standards or Australian Accounting Interpretations have been applied. Basis of preparation The financial statements have been prepared on the basis of historical cost. Cost is based on the fair values of the consideration given in exchange for assets. Unless otherwise indicated, all amounts are presented in Australian dollars. In the application of the group’s accounting policies management is required to make judgments, estimates and assumptions about carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstance, the results of which form the basis of making the judgments. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
Judgments made by management in the application of the group’s accounting policies that have significant effects on the financial statements and estimates with a significant risk of material adjustments in the next year are disclosed, where applicable, in the relevant notes to the financial statements.
Australian Breastfeeding Association Notes to the financial statements
13
1. Summary of accounting policies (cont’d) Going concern For the year ended 30 June 2015, the entity made an operating loss of $715,507 (2014: operating profit of $72,864) and had negative operating cash flows of $294,643 (2014: positive operating cash flows of $535,186). Despite this the entity has a current asset surplus of $753,710 (2014: surplus of $973,233). In addition to this, the Board of Directors is of the opinion that due to the following factors: An overall strong balance sheet position with net assets in 2015 being $502,679 Cost saving benefits expected in 2016 due to closure of the Mothers Direct retail operations, which were
operating at a loss A forecast surplus in 2016
the Association is a going concern and that these financial statements should be prepared on a going concern basis. The following significant accounting policies have been adopted in the preparation and presentation of the financial report: (a) Cash and cash equivalents
Cash and cash equivalents comprise cash on hand, and cash in banks.
(b) Employee benefits Provision is made for benefits accruing to employees in respect of wages and salaries, annual leave and long service leave when it is probable that settlement will be required and they are capable of being measured reliably. Provisions made in respect of employee benefits expected to be settled wholly within 12 months, are measured at their nominal values using the remuneration rate expected to apply at the time of settlement. Provisions made in respect of employee benefits which are not expected to be settled wholly within 12 months are measured as the present value of the estimated future cash outflows to be made by the group in respect of services provided by employees up to reporting date.
(c) Loans and receivables Trade receivables, loans, and other receivables are recorded at amortised cost less impairment.
(d) Goods and services tax Revenues, expenses and assets are recognised net of the amount of goods and services tax (GST), except: i. where the amount of GST incurred is not recoverable from the taxation authority, it is recognised as
part of the cost of acquisition of an asset or as part of an item of expense; or ii. for receivables and payables which are recognised inclusive of GST. The net amount of GST recoverable from, or payable to, the taxation authority is included as part of receivables or payables. Cash flows are included in the statement of cash flows on a gross basis.
Australian Breastfeeding Association Notes to the financial statements
14
1. Summary of accounting policies (cont’d)
(e) Impairment of assets At each reporting date, the consolidated entity reviews the carrying amounts of its assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Recoverable amount is the higher of fair value less costs to sell and value in use. In respect of not-for-profit entities, where the future economic benefits of an asset are not primarily dependent on the assets ability to generate net cash inflows and where the consolidated entity would, if deprived of the asset, replace its remaining future economic benefits, value in use is determined as the depreciable replacement cost of an asset less, where applicable, accumulated depreciation calculated on the basis of such cost to reflect the already consumed or expired future economic benefits of the asset. The current replacement cost of an asset is its cost measured by reference to the lowest cost at which the gross future economic benefits of that asset could currently be obtained in the normal course of business. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised in profit or loss immediately. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but only to the extent that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised in profit or loss immediately.
(f) Income tax The Association and its controlled entity are exempt from income tax in accordance with Subdivision 50-A (ITAA 1997).
(g) Inventories Inventories are valued at the lower of cost and net realisable value. Costs are assigned to inventory on hand by the method most appropriate to each particular class of inventory, with the majority being valued on a first in first out basis. Net realisable value represents the estimated selling price and costs to be incurred in marketing, selling and distribution.
(h) Leases Lease payments for operating leases, where substantially all the risks and benefits remain with the lessor, are charged as expenses in the periods in which they are incurred.
(i) Payables Trade payables and other accounts payable are recognised when the consolidated entity becomes obliged to make future payments resulting from the purchase of goods and services.
(j) Principles of Consolidation The consolidated accounts comprise the accounts of the Association and its controlled entity. All inter-entity balances and transactions have been eliminated. Separate financial statements for Australian Breastfeeding Association as an individual entity are no longer presented as a consequence of a change to the Corporations Act 2001, however, limited financial information for Australian Breastfeeding Association as an individual entity is included in Note 20.
Australian Breastfeeding Association Notes to the financial statements
15
1. Summary of accounting policies (cont’d)
(k) Plant and equipment Plant and equipment is brought to account at cost less accumulated depreciation. The carrying amount of plant and equipment is reviewed annually by directors to ensure it is not in excess of the recoverable amount from those assets. The depreciable amount of all fixed assets is depreciated over their useful lives to the consolidated entity commencing from the time the asset is held ready for use. The depreciation rates and methods used for each class of depreciable assets are: Class of Fixed Asset Depreciation Rate and Method Plant and Equipment 20%–40% Diminishing Value
(l) Intangible assets acquired separately Intangible assets acquired separately are recorded at cost less accumulated amortisation and impairment. Amortisation is charged on a straight-line basis over their estimated useful lives. Amortisation shall begin when the assets are available for use; that is when they are in the condition of being capable of being operated by management. The estimated useful life and amortisation method is reviewed at the end of each annual reporting period, with any changes in these accounting estimates being accounted for on a prospective basis. Amortisation is calculated on a straight-line basis over periods generally ranging from 3 to 5 years.
(m) Revenue recognition Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods. Interest revenue is recognised on a time proportionate basis that takes into account the effective yield on the financial asset. Dividend revenue is recognised when the right to receive a dividend has been established. Revenue from the rendering of a service is recognised upon the delivery of the service to the customers. Revenue from members’ subscriptions is recognised on a time proportionate basis that takes into account the period of the subscription. Government grants are assistance by the government in the form of transfers of resources to the consolidated entity in return for past or future compliance with certain conditions relating to its operating activities. Government grants, when there is a non reciprocal transfer, are recognised as income when the consolidated entity obtains control or the right to receive a contribution, it is probable that the economic benefits comprising the contribution will flow to the group and the amount of the grant can be measured reliably.
(n) Accounting Standards Issued Not Yet Effective The following new accounting standards, amendments to standards and interpretations have been issued, but are not mandatory for financial reporting years ended on 30 June 2015. They are expected to impact the company in the period of initial application. The following is available for early adoption, but has not been applied in preparing this financial report:
Australian Breastfeeding Association Notes to the financial statements
16
1. Summary of accounting policies (cont’d) (n) Accounting Standards Issued Not Yet Effective (cont’d)
Standards likely to have a financial impact AASB reference
Title and Affected Standard(s):
Nature of Change Application date: Impact on Initial Application
AASB 9 (issued December 2010)
Financial Instruments
AASB 9 introduces new requirements for the classification and measurement of financial assets and liabilities. These requirements improve and simplify the approach for classification and measurement of financial assets compared with the requirements of AASB 139. The main changes are: a) Financial assets that are debt instruments will be classified based on: (i) the objective of the entity’s business model for managing the financial assets; and (ii) the characteristics of the contractual cash flows. b) Allows an irrevocable election on initial recognition to present gains and losses on investments in equity instruments that are not held for trading in other comprehensive income (instead of in profit or loss). Dividends in respect of these investments that are a return on investment can be recognised in profit or loss and there is no impairment or recycling on disposal of the instrument. c) Introduces a ‘fair value through other comprehensive income’ measurement category for particular simple debt instruments. d) Financial assets can be designated and measured at fair value through profit or loss at initial recognition if doing so eliminates or significantly reduces a measurement or recognition inconsistency that would arise from measuring assets or liabilities, or recognising the gains and losses on them, on different bases. e) Where the fair value option is used for financial liabilities the change in fair value is to be accounted for as follows: - the change attributable to changes in credit risk are presented in Other Comprehensive Income (‘OCI’) - the remaining change is presented in profit or loss If this approach creates or enlarges an accounting mismatch in the profit or loss, the effect of the changes in credit risk are also presented in profit or loss. Otherwise, the following requirements have generally been carried forward unchanged from AASB 139 into AASB 9: - classification and measurement of financial liabilities; and - derecognition requirements for financial assets and liabilities. AASB 9 requirements regarding hedge accounting represent a substantial overhaul of hedge accounting that enable entities to better reflect their risk management activities in the financial statements. Furthermore, AASB 9 introduces a new impairment model based on expected credit losses. This model makes use of more forward-looking information and applies to all financial instruments that are subject to impairment accounting.
Periods beginning on or after 1 January 2018
Due to the fact that adoption is only mandatory for the 30 June 2019 year end, the entity has not yet made a full assessment of the impact of these amendments. However, based on the entity’s preliminary assessment, the Standard is not expected to have a material impact on the transactions and balances recognised in the financial statements when it is first adopted for the year ending 30 June 2019.
Australian Breastfeeding Association Notes to the financial statements
17
1. Summary of accounting policies (cont’d)
(n) Accounting Standards Issued Not Yet Effective (cont’d)
Standards likely to have a financial impact (cont’d) AASB reference
Title and Affected Standard(s):
Nature of Change Application date: Impact on Initial Application
AASB 15
Revenue from Contracts with Customers
AASB 15 replaces AASB 118 Revenue, AASB 111 Construction Contracts and some revenue-related Interpretations. AASB15 establishes a new revenue recognition model that basis for deciding whether revenue is to be recognised over time or at a point in time. AASB15 alsomore detailed guidance on specific topics (e.g., multiple element arrangements, variable pricing, rights of return, warranties and licensing)
roves disclosures about revenue. In May 2015, the AASB issued ED 260 Income of Not-for-Profit Entities, proposing to replace the income recognition requirements of AASB 1004 Contributions and provide guidance to assist not-for-profit entities to apply the principles of AASB 15. The ED is open for comment until 14 August 2015.
1 January 2017
Due to the fact that adoption is only mandatory for the 30 June 2018 year end, the entity has not yet made a full assessment of the impact of these amendments. However, based on the entity’s preliminary assessment, the Standard is not expected to have a material impact on the transactions and balances recognised in the financial statements when it is first adopted for the year ending 30 June 2018.
(o) New and amended standards adopted by the group
None of the new standards and amendments to standards that are mandatory for the first time for the financial year beginning 1 July 2014 materially affected any of the amounts recognised in the current period or any prior period and are not likely to materially affect future periods.
Australian Breastfeeding Association Notes to the financial statements
18
Consolidated 2015
$ 2014
$ 2. Profit / (loss) from operations
(a) Other revenue Subscriptions 773,739 798,234 Grants 1,655,078 1,558,693 Conference Liquid Gold 576,502 - Workshops and seminars offered outside ABA 229,692 305,146 ABA training, including branch conferences 136,155 106,420 National Raffle 77,406 162,217 Endorsement, sponsorship and advertising 90,665 117,438 Donations 79,048 78,794 Breastfeeding Friendly Workplaces 39,751 99,622 Bank interest received/receivable 31,314 33,664 Equipment hire 42,275 144,723 Other 161,277 49,216 3,892,902 3,454,167
(b) Other expenses Audits, financial governance & consulting fees 88,129 53,677 Statutory fees, trademarks and domain names 10,962 1,319 Bad and doubtful debts expense 2,430 - Insurance 23,120 1,492 Sales advertising and marketing 5,552 - Advocacy, public relations and promotion 16,617 27,607 Board expenses 26,937 32,001 Volunteer management teams expenses 5,140 10,213 Office administration and overheads 108,628 140,753 Information and communication technology 26,924 40,148 Registered Training Organisation expenses 22,367 47,308 Training ABA volunteers 249,553 283,616 ABA association services 4,168 10,936 Membership Services 146,341 170,062 Membership Offers & Promotions 50,251 56,634 BFW 20,044 12,356 BIR 28,495 - Raffle expenses 57,804 117,761
Fundraising expenses 25,468 26,725 Workshops and seminars offered outside ABA 197,560 216,212 National Breastfeeding Helpline 448,437 396,853 Other funded project expenses 164,502 71,581 Equipment hire - 2,850 Onerous lease 413,768 - National Conference 516,971 50,796 2,660,168 1,770,900
Australian Breastfeeding Association Notes to the financial statements
19
Consolidated 2015 2014 $ $ (c) Loss from discontinued operations Revenue 1,106,787 1,443,872 Less cost of goods sold (807,550) (832,231) Employee benefits (355,212) (423,778) Depreciation & Amortisation (13,847) (13,177) Impairment (51,312) - Occupancy costs (56,026) (63,418) Other expenses (115,095) (140,416) (292,255) (29,148)
3. Remuneration of auditors Auditor of the Head Office and Mothers Direct Audit of the financial report 32,800 32,950 Audit of grant expenditure and raffle income 8,700 6,900 41,500 39,850 Auditor of the Branches Audit of the financial report 16,000 15,500 Related practice of the auditor Non-assurance services - FBT assistance 5,173 -
4. Current trade and other receivables Trade receivables 85,630 144,233 Allowance for doubtful debts (2,430) (13,913) 83,200 130,320 Other - 162 83,200 130,482
5. Current inventories Finished goods 101,515 389,377 Valuation provision (3,400) (7,652) 98,115 381,725
6. Other current assets Prepayments 26,843 459,659
7. Intangible assets Software Database: At cost 281,252 281,252 Amortisation (182,478) (150,032) 98,774 131,220
Australian Breastfeeding Association Notes to the financial statements
20
Consolidated 2015 2014 $ $ 7. Intangible assets (cont’d) Website: At cost 49,487 49,487 Amortisation (22,133) (17,004) Impairment (27,354) - - 32,483 98,774 163,703 8. Plant and equipment Plant and equipment: At cost 510,993 713,832 Accumulated depreciation (419,967 ) (575,348) Impairment (23,958) - 67,068 138,484 9. Current trade and other payables Trade payables 181,311 638,311 Goods and services tax (GST) payable 28,648 17,459 Other 151,835 165,690 361,794 821,460 10. Current provisions Onerous Lease 57,500 - Employee benefits 166,012 257,604 223,512 257,604 The provision for onerous contracts relates to the future net cash outflows expected to be
incurred on the remaining lease term of the Mothers Direct retail site, which was closed in April 2015. A provision was recognised as the expected benefits to be derived from the contract are less than the unavoidable cost of meeting the contract obligations. The Association is in the process of finding a new tenant for the Head Office premises.
11. Other current liabilities Deferred Government grants 371,069 356,543 Deferred income, subscriptions 398,848 464,236 Other income received in advance 116,774 416,455 886,691 1,237,234 12. Non-current provisions Onerous Lease 356,267 - Employee Provisions 4,014 - 360,281 -
Australian Breastfeeding Association Notes to the financial statements
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(b) Reconciliation of profit/(loss) for the period to net cash flows from operating activities Profit/ (loss) for the year (715,507) 72,864 Depreciation & amortisation 100,066 90,377 Impairment 51,312 - Inventories valuation (4,252) 1,673 Bad and doubtful debts (11,483) 3,736 Onerous lease 413,768 - Profit on disposal of assets (1,114) - Changes in net assets and liabilities: (Increase)/decrease in assets: Current receivables 58,764 (24,854) Current inventories 287,861 10,606 Other current assets 432,816 (430,340) Increase/(decrease) in liabilities: Current payables (459,666) 296,897 Current provisions (91,592) (8,688) Other current liabilities (359,630) 519,241 Non current provisions 4,014 - Other non-current liabilities - 3,674 Net cash inflow/(outflow) from operating activities (294,643) 535,186
(c) There are no credit standby arrangements with banks. (d) There were no non-cash financing or investing activities during the year.
(e) The following amounts of cash and cash equivalents are not immediately available to be utilised as they are held as security by the bank for rental guarantee and credit card facilities:
Term deposits 59,000 59,000
12. Non-current provisions (cont’d) The provision for onerous contracts relates to the future net cash outflows expected to be incurred
on the remaining lease term of the Mothers Direct retail site, which was closed in April 2015. A provision was recognised as the expected benefits to be derived from the contract are less than the unavoidable cost of meeting the contract obligations. The Association is in the process of finding a new tenant for the Head Office premises.
Consolidated 2015 2014 $ $ 13. Other non-current liabilities Deferred income, subscriptions 48,147 57,234 Group closures 8,445 - 56,592 57,234 14. Notes to the statement of cash flows (a) Reconciliation of cash Cash on hand 594 1,736 Cash in banks 2,016,955 2,315,929 2,017,549 2,317,665
Australian Breastfeeding Association Notes to the financial statements
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Consolidated 2015 2014 $ $ 15. Commitments for expenditure Non-cancellable operating lease payments
Future operating lease rentals of premises and photocopier not provided for in the accounts, and payable:
Not longer than 1 year 109,575 185,122 Longer than 1 year not longer than 5 years 356,193 342,183 Longer than 5 years 176,941 - 642,709 527,305 16. Contingent Liabilities
Guarantees in respect of the company’s premises rental agreement, secured by a term deposit – face value
55,000
55,000
17. Members’ Guarantee The company is incorporated as a company limited by guarantee and not having share capital.
If the company is wound up, the Constitution states each member is required to contribute a maximum of $20 towards meeting any outstanding obligations of the company. As at 30 June 2015 there were 2,522 members (2014: 3,039).
18. Subsequent Events No subsequent events have occurred.
19. Additional company information Australian Breastfeeding Association is a public company, incorporated and operating in Australia. Registered office Principal place of business 1818 Malvern Road 1818 Malvern Road Malvern East VIC 3145 Malvern East VIC 3145
Australian Breastfeeding Association Notes to the financial statements
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20. Parent Entity Information The following details information related to the parent entity, Australian Breastfeeding Association,
at 30 June 2015. The information presented here has been prepared using consistent accounting policies as presented in Note 1.
2015
$ 2014
$
Current assets 2,203,274 2,989,762
Non-current assets 176,942 323,681
Total assets 2,380,216 3,313,443
Current liabilities 1,449,724 2,147,781
Non-current liabilities 416,873 57,234
Total Liabilities 1,886,597 2,205,015
Retained earnings 513,619 1,108,428
Total equity 513,619 1,108,428
Profit / (loss) for the year (594,809) 90,856
Other comprehensive income / (loss) for the year - -
Total comprehensive income / (loss) for the year (594,809) 90,856
21. Related Party Information
(a) Parent entity The parent entity within the group is Australian Breastfeeding Association, a company limited by guarantee and domiciled in Australia.
(b) Subsidiaries
The consolidated financial statements incorporate the assets, liabilities and results of the following subsidiary in accordance with the accounting policy described in note 1(j):
Name of entity Country of incorporation Class of shares Equity holding 2015
% 2014
%
Mothers Direct Pty Ltd Australia Ordinary 100 100
(c) Contribution to operating result The loss of the consolidated entity for the 2015 financial year is $715,507 (2014: profit of $72,864). This result takes into account the operations of the company (the association national head office and its branches) and Mothers Direct Pty Ltd.
Australian Breastfeeding Association Notes to the financial statements
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21. Related Party Information (cont’d) The contribution of the company (the association national head office and its branches) and its subsidiary to the consolidated profit or loss for the year is:
Name of entity/business unit 2015 $
2014 $
Australian Breastfeeding Association National Head Office
(506,677)
68,782
Australian Breastfeeding Association Branches
83,425
22,074
Mothers Direct Pty Ltd (292,255) (17,992) (715,507) 72,864
Head Office
Australian Breastfeeding Association head office
1818-1822 Malvern Road
MALVERN EAST VIC 3145
Phone: 03 9885 0855
Fax: 03 9855 0866
Email: [email protected]
Postal address:
PO Box 4000
GLEN IRIS VIC 3146
ABN: 64 005 081 523
RTO: 21659
breastfeeding.asn.au
facebook.com/ozbreastfeeding
twitter.com/OzBreastfeeding
The Australian Breastfeeding Association also has branch offices in many states and territories. Please visit the Australian Breastfeeding Association website for contact details.