In recent years, significant improvements in survival and survival‐free of major morbidity in babies born at 23+0 to 24+6 weeks of gestation have led to a more pro‐active approach to resuscitation at these peri‐viable gestations. Antenatal counselling and interventions, intrapartum care and postnatal advice should be part of the package of care provided to optimise outcomes for these babies and their families. This observational study assesses the perinatal care provided to mothers and their babies who were born at 23 and 24 weeks of gestations over a two‐year period at a tertiary maternity hospital in New Zealand.