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2022-12-31-accounts

Annual Report and Accounts for the year ending 31 December 2022

Inform Award-winning information and educational resources Support Outstanding support services Connect An established lymphoma community

Company Registration No 03518755 Charity Registration (England and Wales) No 1068395 (Scotland) No SC045850

Contents

Contents
Welcome Page 3
Who we are and what we do Page 4
Our year in numbers Page 5
Our objectives and achievements Page 6
Thank you to our fundraisers Page 11
Reflections and lessons learnt Page 12
Our plans for the future Page 13
Governance, structure and management Page 15
Constitution, purpose and public benefit Page 16
Board and management operations and Page 17
structure
Remuneration policy Page 18
Risk assessment and management Page 19
Our approach to fundraising Page 22
Financial review Page 23
Financial overview and review / Our reserves Page 24
policy
Statement of Trustees’ responsibilities Page 25
Independent auditor’s report Page 27
Financial statements Page 32
Reference and administrative details Page 47

Front cover image: One of Lymphoma Action’s wonderful supporters at a marathon event.

2

Welcome

Welcome to this year’s report on our achievements in 2022.

My first year as Chair of Lymphoma Action saw the effects of the pandemic ease for many people and our activities and fundraising start to return to normal.

However, some people affected by lymphoma faced the ongoing anxiety of not having the vaccine protection that many others took for granted. Against a backdrop of challenges in the NHS, we continued to provide crucial information and support.

There were many highlights in 2022. We implemented recommendations from our health inequalities research, launching two new animations and improving the accessibility of our website.

We developed a robust policy strategy led by a new post funded from our reserves and welcomed several newcomers to our staff and Trustee teams. Our staff moved to offices which better reflected our ways of working and our supporters helped us to raise over £2m in income for the second year in a row.

We used the year to reflect, review and plan and we updated our strategy to provide clarity and a focus on how best to develop the services with most impact.

Through the support and generosity of our community, we can look to 2023 with plans to develop peer support services, to better inform healthcare professionals and to provide more help to people before they embark on treatment. And we look forward to connecting in person with the return of some of our face-to-face events.

As well as our supporters, I would like to thank our staff and volunteers who make Lymphoma Action the strong community that it is and have made it possible for us to achieve our goals for the year.

Mark Harrison Chair of the Board of Trustees Lymphoma Action

3

Who we are and what we do

Lymphoma Action was established in 1986 and is the only UK national charity dedicated to lymphoma – the fifth most common cancer in the UK.

Our vision

Everyone affected by lymphoma will receive the best possible support, treatment and care.

Our mission

Through information, education, support and influence, we will make sure no one has to face lymphoma alone.

Our values

Our goals*

*Based on updates made to our long-term strategy in 2022 to set our strategic aims for 2023 and beyond

4

2022 - our ear in numbers y

Information

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Information books and sheets COVID-19 & lymphoma Lymphoma Matters
printed or sent: magazines sent:
online page views:
30,716
63,289 75,679
Website users: Lymphoma TrialsLink page views:
1,270,157 13,506
Support & volunteering
Helpline service interactions: Active volunteers: Buddy links:
1,472 256 40
Online support meeting Members in closed Online support
attendees: Facebook support group: meetings:
1,664 299
3,346
Education & training
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1,406 listens across our 7 497 healthcare professionals attended 2 podcast episodes online educational events 13 virtual Live Your Life events 7 live webinars viewed by a total of attended by 110 people 594 people

Social media

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460,887 37,961 10,095 5,355
YouTube Facebook Twitter Instagram
views followers followers followers
Income
Total income: Challenge events: Legacies:
£2,079,892 £520,845 £311,563
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1.
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Our objectives and achievements

In 2022, we were mindful to provide a careful balance when it came to our service delivery and fundraising activities to ensure that we could support everyone affected by lymphoma. Here we summarise progress against our five main goals.

1. Create the highest quality information so that people can understand their lymphoma

2022 objective 2022 objective Key achievements in 2022
Develop specialist
information about
lymphoma to cover more
of what people need, and
provide ongoing COVID-
19 support		 • Produced three editions of_Lymphoma Matters_
magazine, sent free of charge to over 75,000 people.
• Reviewed and printed six booklets, with total book
distribution increasing by 3% on 2021 figures.
• Provided up-to-date COVID-19 information on our
website with over 63,000 page views.
• Produced two animations (What is Lymphoma?_and
_About Lymphoma Action) with a combined total of over
2,400 views.
• Achieved PIF TICK accreditation, a quality mark to
demonstrate our provision of trusted health and care
information.
Extend our reach and
identify areas where we
can increase our impact		 • Began the implementation of the findings from our
health inequalities project, and the recommendations
from our website accessibility audit.
• Completed three online resource transcriptions (two
webinars and one podcast) to improve information
accessibility.
Strengthen and build our
channels to share
information, using
technology to increase
our impact		 • Revised 55 web pages with 1,514,736 information page
views on our website.
• Delivered seven live webinars and seven new podcasts.
• Produced nine information videos with 5,816 views.
I can’t stress how incredibly helpful we found your book –
it was literally emailed around friends and family.

I can’t stress how incredibly helpful we found your book – it was literally emailed around friends and family.

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2.
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2. Ensure that people affected by lymphoma can access the treatment and care that they need

2022 objective Key achievements in 2022
Enable people affected by
lymphoma to have more
effective conversations
with their healthcare
professionals
• Listed a total of 69 open trials on our TrialsLink database.
• Held a_‘Living with COVID’webinar for our_Lymphoma
Focus Day, with 181 people attending live and a further
341 video views after the live event.
Deliver an education
programme for
healthcare professionals		 • 472 healthcare professionals accessed our_Lymphoma_
_Management Course_to better support their patients.
• 25 attended our_Information and Insights_event for
nurses.
Help identify those
treatment priorities and
quality of life issues which
would make the biggest
difference in terms of
better access to
treatment and care
• Responded to 19 Health Technology Assessments (HTAs)
with the National Institute for Health and Care Excellence
(NICE), and three with the Scottish Medicines Consortium
(SMC).
• Worked in collaboration with other charities on a further
four responses to NICE, one to the SMC and on a joint
response to a Covid Therapeutics Multi Technology
Appraisal (MTA).
• Submitted information to NICE’s HTA for Evusheld, a pre-
exposure prophylaxis treatment for COVID-19, as the
pandemic continues to impact the lives of those who may
not have mounted a strong response to vaccination.
• In collaboration with Kyowa Kirin, produced and
published an interactive CTCL treatment centre map to
provide healthcare professionals with access to the details
of specialist CTCL centres in the UK.

Your web pages gave me the information to talk to my oncologist and more hope for what is ahead.

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3.
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3. Ensure that people feel supported with and beyond lymphoma by others who understand what they are going through

2022 objective Key achievements in 2022
Continue to build our
lymphoma community to
support each other in
person and/or through
digital means		 •
Delivered 299 online support meetings with 1,664
attendees.
•
Held six Special Focus (topic specific) meetings with 145
attendees.
•
Made 40 successful Buddy links.
•
1,084 people joined our closed Facebook support
group, taking the total group membership to 3,346.
Increase the impact of
our helpline and
educational services		 •
1,472 interactions with our Helpline Service via phone,
email and Live Chat.
•
Delivered 13 virtual_Live your Life_workshops with 110
attendees.
•
60 people registered on our_Live Your Life_mini course.
Build a large volunteering
community that increases
the reach and breadth of
our work
•
256 volunteers provided a total of 4,010 volunteering
hours and supported 4,136 people affected by
lymphoma.
•
Held our first_Volunteer Recognition Awards_, where 160
awards were presented.
•
Renewed our Volunteer Strategy ready for launch in
2023.

I joined the Facebook group to support my husband and the strength and support he has received from you all has been amazing.

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4.
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4. Be a voice for people affected by lymphoma in order to influence the decisions that affect them and raise awareness of lymphoma

2022 objective Key achievements in 2022
Collaborate with our
partners to amplify the
voice of people affected
by lymphoma		 •
Responded to the Government’s Call for Evidence
to inform a new 10-year cancer plan as part of_One_
_Cancer Voice,_asking for commitment to the plan,
and urging for a publication date.
•
Chaired the Blood Cancer Alliance (BCA) health
inequalities roundtable on the unmet needs of
blood cancer patients from minority ethnic
backgrounds, and participated in BCA meetings
discussing Access to Medicines.
•
Continued working with Cancer52, the BCA and our
other partners to advocate for better treatment
and care.
Strengthen the voice of
people affected by
lymphoma on a national
policy platform		 •
Recruited a new Policy and Public Affairs Advisor to
develop a robust policy strategy and represent the
voice of people affected by lymphoma.
•
Represented people affected by lymphoma through
attendance at the Lymphoma Coalition Global
Summit, at industry partner meetings and at patient
and charity forums.
•
Supported workshops on unmet needs for specific
lymphoma types with Pfizer and Astra Zeneca, and
the development of Pfizer’s patient charter.
•
Collaborated with the Lymphoma Coalition to
undertake a patient experience survey in the UK,
with 500 people sharing insights.
Develop communications
and campaigns to deliver
our message to a wide
and diverse audience		 •
161,729 engagements on social media.
•
257 press mentions, including articles featured in 12
long lead titles.

The information on your website made more sense than anything I had heard or read to date. I hope others are lucky enough to also find your website. Thank you.

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5.
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5. Have the most effective resources so that we are sustainable and can deliver impactful services

2022 objective Key achievements in 2022
Implement our People
Strategy		 •
Improved our hybrid working practices and
moved to new office premises to improve the
working environment.
•
Implemented the People Strategy, focusing on
wellbeing, internal communications and
supporting staff to work effectively.
•
Continued capacity building through increased
recruitment activity and investment in new roles.
Be financially strong and
strategically resilient for
longer-term sustainability
 •
Surpassed our annual income targets by
responding to increased appetite for events in
community fundraising while still offering a
variety of ways for supporters to get involved
(i.e., digitally/virtually).
•
Appointed a new Chair of Trustees, along with
new members of our Board of Trustees.
•
Strengthened our governance through the
drafting of new policies, the implementation of a
new Finance and Risk Committee and tightening
our safeguarding measures.
Develop our
infrastructure, ICT and
digital capabilities aligned
to our goals
•
Implemented the Digital and ICT strategy,
developing infrastructure to support new online
support meetings and improving website
functionality amongst others.
•
Invested in more effective cyber security
frameworks and measures.
•
Ensured our new premises had an effective ICT
infrastructure to support hybrid working.
•
Completed a number of audits as part of the
implementation of key goals from our ICT and
Digital strategy, including a social media audit.

Lymphoma Action is amazing. You are always there when we need you.

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Thank you to our fundraisers

Thanks to our wonderful supporters, we have been able to raise the income we needed to develop our services and work to reach more people affected by lymphoma.

Throughout 2022, our supporters continued to support us in lots of ways and embarked on incredible challenges, braving the elements and pushing themselves to the limit to support our work.

We raised over £500k from our challenge events, with our London Marathon team bringing in a whopping £200k and our flagship Bridges event raising an amazing £50k . After three years, it was fantastic to see a wave of purple T-shirts zigzagging their way across London bridges in the sunshine.

Our community also came up with their own fabulous fundraising ideas from celebratory fundraisers to holding coffee mornings, cake sales and black-tie dinners. Our Big Hair Dare supporters lopped their locks, created rainbows with hair colour, or braved a head shave and raised nearly £46k !

And we are truly grateful to those who helped us raise over £551k through one-off donations, regular gifts and in response to our appeals and the Big Give Christmas Challenge.

Our legacy income amounted to over £300k in 2022, with every gift made to us ensuring that we can continue to support people affected by lymphoma.

We were incredibly grateful to receive £147k from supporters making donations in memory of a loved one, and for the £50k raised from donations via Tribute Spaces created as lasting online tributes in remembrance of someone special. We truly appreciate supporters thinking of us as at a difficult time.

Together with our corporate partners (including pharmaceutical companies who supported and sponsored a range of projects), trusts and foundations helped us raise circa £345k .

Lymphoma Action would like to offer our heartfelt thanks to every person who has supported us. Every donation made helps us to continue our work to help people live with and beyond lymphoma. This simply wouldn’t be possible without our wonderful community of supporters. Thank you.

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Reflections and lessons learnt

In a year where we hoped to get back to some degree of normality, there was ongoing change and development. These are just some of the learnings from 2022:

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Our lans for the future p

We updated our long-term strategy to the end of 2025, to recognise the changes brought by the pandemic, and the fact that the generosity of our supporters means we can develop new services and activities for which we have set aside specific funds. This way we can achieve more for people affected by lymphoma.

Our strategic aims for 2023 and beyond

1. Ensure that people understand lymphoma

2. Enable people affected by lymphoma to feel supported by others who understand what they are going through

3. Empower people affected by lymphoma and their healthcare professionals to communicate with confidence

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4. Be a voice for people affected by lymphoma to influence the decisions that affect them

5. Increase the impact of our work by making best use of our resources

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Governance, structure and management 15

Constitution

Lymphoma Action is incorporated as a charitable company limited by guarantee and is a registered charity in England, Wales and Scotland. It is governed by its Memorandum and Articles of Association, and the work, management, finances and strategy of the Charity is overseen by a Board of Trustees, who are also the Company Directors. The Trustees who held office during the financial year 2022 and at the date of the report are set out on page 47.

A minimum of four Trustees and a maximum of 11 Trustees in office at any one time are required by the Articles of Association. At every Annual General Meeting (AGM) four Trustees retire by rotation but are eligible for re-election. There is no restriction on the term of tenure as a Trustee. Trustees do not receive remuneration for their duties.

Purpose

The Charity’s purposes are set out in its Memorandum of Association:

Public benefit

We inform people by providing the information and literature they need to understand the complexities of their type of cancer and the different treatment options.

We support anyone affected through a range of support services, including our confidential phone and LiveChat support line, peer support and education events.

We connect people to the best resources available and to others who understand what they are going through, including through our Buddy Service and support meetings.

A diagnosis of lymphoma changes lives, whether a person is diagnosed themselves or caring for a loved one. We are often the first point of contact and continue to be there for people throughout their experience of lymphoma. Despite being the fifth most common cancer, many people know little about lymphoma. Therefore, as well as providing information and support services, we represent the interests and voice of people affected by lymphoma in areas of policy and raise awareness of lymphoma as a blood cancer.

The Trustees review the aims, objectives and activities of the Charity each year. This report looks at what the Charity has achieved and the outcomes of its work in the reporting period. The Trustees report the success of each key activity and the benefits the Charity has brought to those groups of people that it is set up to help. The review also helps the Trustees ensure the Charity's aims, objectives and activities remained focused on its stated purposes.

The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning its future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives that have been set.

16

Board and management operations and structure

Board of Trustees

The Board of Trustees meets four times a year to review the organisation’s work, finances and services, and to agree the strategic goals for the Charity. The Chief Executive and Senior Management Team attend all meetings. The Board also reviews its own operation, effectiveness and governance on an annual basis and every year there is a Trustee/Senior Management Team Away Day.

The Charity’s Finance Committee became a Finance and Risk Committee with revised Terms of Reference in 2022. The Committee comprising three Trustees, including the Treasurer, has specific responsibility for overseeing and reviewing the organisation’s financial operation and risk management. It usually meets four times a year, with the Chief Executive, the Director of Finance and the Director of Fundraising and Communications in attendance.

In addition, a Remuneration Committee, comprising three Trustees, including the Chair of the Board, the Treasurer and one other Trustee (preferably with HR expertise), meets once a year to make recommendations on setting pay awards, salary levels and to review the Chief Executive’s salary.

Recruitment and appointment of new Trustees

An annual review of the recruitment needs of the Board of Trustees is conducted under the leadership of the Chair, including a skills audit of the current knowledge, experience, skills and abilities and how they will be affected by any Trustee departures in the future. We advertise any Trustee vacancies nationally and via relevant professional and organisational networks, depending upon the expertise and specialisms required.

Applicants are shortlisted against the criteria in the person specification for the role of Trustee, including any specific qualities highlighted during the above audit. Shortlisted applicants are invited for interview by at least two Trustees, one of whom will be the Chair. Shortlisted applicants are only appointed where they have the necessary skills and qualities to contribute effectively to the Charity’s management and development.

The Charity aims to have the following represented on the Board of Trustees in terms of personal knowledge or experience: lymphoma (directly or indirectly); medical or clinical practice; financial management or investment (with preferably a recognised accountancy or auditing qualification); legal, governance and risk management; fundraising; strategic planning, human resources; public relations; media and communications; lobbying and campaigning; sales or marketing; NHS and/or cancer policy; change management; digital/information technology; monitoring and evaluating performance.

All new Trustees receive a comprehensive induction, which includes detailed information about the Charity, including its Memorandum and Articles, accounts, financial reports and minutes of previous Trustees’ meetings. In addition, Trustees attend an induction process, where they are briefed by the Chief Executive and key staff members on all aspects of the Charity’s operations, staffing and organisational management.

Under the Charity’s Diversity and Inclusion Framework the Board of Trustees is committed to ensuring that the Charity’s leadership better reflects the communities that we are here to serve. This manifests itself in a commitment to principles of equality, diversity and inclusion on the Board and an ongoing review of the Trustee recruitment process so that there is diversity of thought and experience reflected on the Charity’s Board.

17

Management and organisation

Day-to-day operation of the Charity, and strategy implementation, is delegated by the Board to the Chief Executive, with the support of the Senior Management Team.

The Senior Management Team is comprised of:

Chief Executive Ropinder Gill Director of Services Dallas Pounds Director of Finance Jim Howson Director of Fundraising and Communications Deborah Laing (who takes over in 2023 from Karen Rabjohn)

Related parties

The only related parties are considered to be the Trustees and those connected with the Trustees including their close family, business and other charity interests. There have been no transactions with related parties, other than the reimbursement of any reasonable expenses for the purposes of attendance at Board meetings and other relevant organisational activities.

Remuneration policy

The Board of Trustees formally reviewed and re-approved the Charity’s Remuneration Policy following a meeting on the 9 May 2022. The policy can be summarised as follows:

Lymphoma Action is committed to ensuring that we pay our staff fairly and in a way that ensures we attract and retain the right skills to have the greatest impact in delivering our charitable objectives. We also recognise that pay is part of a wider employment offer to staff, which includes, amongst others, satisfaction of working for a charity, personal development, good working practices and a range of other benefits.

To ensure we pay a fair salary that is competitive within the charitable sector, we monitor sector pay levels using a benchmarked market pay system. We also ensure that pay is proportionate to the complexity of each role, in line with our organisational objectives and without discrimination on grounds of protected characteristics as set out in the Equality Act 2010.

As set out in detail in the full policy, Lymphoma Action aims to provide remuneration which:

18

A review of salaries normally takes place annually in March/April to take effect from the January before and, if changes are to be made, staff will be advised in writing of the amount and the date from which it takes effect.

A salary review does not imply an increase and in making any pay award the review will be based on the organisation’s financial health. The remuneration policy is reviewed annually and a Remuneration Committee oversees its application, providing advice to the full Board.

The Board of Trustees is committed to including the following information within its annual statutory accounts:

Risk assessment and management

Lymphoma Action has an overall risk appetite statement for the Charity as well as risk appetite statements covering each of the seven Board level risks. These set out the context of the risk, looking at the risks we may or may not be willing to take. They also consider the upside of taking appropriate risks as well as the emerging issues that require escalation.

2022 was more positive in terms of overall risk not least because of the continued easing of COVID-19 restrictions and strong financial performance. Areas of our Risk Register that required ongoing management included the People Risk (due to more staff changes and illness), Data and Information Security (due to increased phishing attempts), and Systems and Facilities Risk (related to the office move). As is our usual process action plans were in place to help us address the challenges.

We managed risk by continuing to be responsive, collaborating with others and supporting our staff in terms of their wellbeing and ability to work effectively. Our Finance and Risk Committee undertook deep-dives into specific risk areas as part of their new remit supported by a new Trustee with risk management expertise.

Our challenge is to manage any risk related to the investment of our legacy windfall so that the Charity can effectively develop sustainable services for people affected by lymphoma. To mitigate this a series of audits and reviews, including with a Third Party, were undertaken to give us clarity over the best investment of our additional reserves.

19

Overall risk appetite statement

The Board of Trustees, supplemented by the Finance and Risk Committee, is responsible for setting and monitoring risk appetite, balancing our need to be sustainable with our desire to meet our strategic objectives. We understand that taking risks, when well assessed and managed, is healthy - often leading to innovation, improvement and growth and that, when taking risks, we must do so in an open and transparent way.

We also understand that risks fluctuate and it is important to monitor and report on risk in order to be the most effective that we can be. Lymphoma Action operates a dynamic approach to risk assessment with each of the seven Board level risks ‘owned’ by a senior manager and actively managed. A risk matrix, showing all the risks relative to each other, is regularly reviewed by the Board of Trustees so that they are satisfied that major risks have been accurately identified and that measures for managing those risks are in place. The Board of Trustees’ approach to, and appetite for risk, is summarised in the risk appetite statements relating to each of the Board level risks.

Top level risks and their measures and controls

Top-level risks Measures and controls
Services strategy
Lack of coherent and effective
strategy around service delivery
to drive impact and/or reduced
quality of services		 •
Long-term strategy in place with KPIs and
business planning/strategy processes and cycles.
•
Groups to provide advice such as our Medical
Advisory Panel and Insights Panel.
•
Effective Board decision making and governance
processes.
Financial
Significant drop in fundraised
income of more than £50k in
one or more major income
streams/failure to meet income
and expenditure targets, which
affects net income, the Charity’s
reserves and ability to deliver
strategic goals		 •
Diversified income streams and income
generating strategies, mapping risks and
assumptions.
•
Robust reserves policy.
•
Internal and external monitoring mechanisms
such as market trends, management accounts.
•
Robust budget setting process with Finance and
Risk Committee in place.
People
Failure to recruit or retain the
required skills and talent to
deliver our strategy; the
negative impact of COVID-19 on
the health and wellbeing of our
staff; and a lack of diversity and
inclusion, all of which impact on
our ability to effectively deliver
our strategy and services		 •
Competitive pay and benefits for staff.
•
Staff and volunteer surveys.
•
Robust policies and procedures.
•
Remuneration Committee in place.
•
People strategy in place and a Diversity and
Inclusion Framework.
•
Internal communications processes.

20

Reputation
Reputational risk which impacts
on financial sustainability and
ability of the Charity to continue
its services due to incidents or
events which damage or
negatively impact the Charity's
reputation or operations (e.g.
policy position, non-compliance,
security, major incidents and
catastrophes, inappropriate
support or poor information
provision)		 •
Preventative policies and procedures, including
conflicts of interest and whistleblowing.
•
Monitoring of feedback, complaints, incidents.
•
Mechanisms to detect, investigate, report and
respond on issues.
•
Consensus building and support from experts
such as our Medical Advisory Panel and Insights
Panel.
•
Public and professional liability insurance in
place.
•
Member of the Fundraising Regulator.
•
Media training and crisis communications policy
in place.
Systems and facilities
Inadequate, antiquated or
prone to failure which will
impact on our ability to provide
services or raise income		 •
ICT and Digital Strategy in place with external ICT
support.
•
Office/lease management and maintenance
plan.
•
Emergency response policy and procedures in
place.
Data and Information Security
Accidental or malicious loss of
personal data or confidential
information		 •
Data protection officer and data protection
policy in place.
•
Other associated policies, frameworks and
guidance in place e.g. for working from home.
•
GDPR risk register, robust documents and
procedures in place.
•
Training for staff and volunteers.
•
Two factor authentication and security measures
across our IT systems.
•
Cyber Essentials security certificate.
Governance
Inadequate governance and/or
financial controls (leading to
possibility of fraud) or non-
compliance to legislation or
regulation, leading to
unbudgeted losses, reputational
loss, cashflow problems and/or
lack of compliance with
statutory requirements		 •
Effective HR provision in place.
•
Policies and procedures including effective
emergency response policy and procedures.
•
Reviews against financial regulations in place.
•
Quorate number of Trustees on the Board with
varied experience and expertise.
•
Adhere to guidance from the Charity
Commission.
•
Appropriate insurance cover and measures.

21

Our approach to fundraising

We uphold the highest standards in how we communicate with supporters and ensure that our fundraising practices meet the requirements of the recommended Codes of Practice. We are registered with the Fundraising Regulator and ensure that our fundraising is respectful, open, honest and accountable to the public:

22

Financial review 23

Financial overview and review

In 2022 our income was £2,079,892, down by just over 40% or £1,414,033 on the prior year’s £3,493,925. This decrease reflects a number of windfalls in 2021, including the receipt of an exceptional legacy payment in that year and an exceptional grant in the trust income line. Accounting for these, we performed better overall in 2022 on the majority of our income lines.

A number of factors contributed to our strong financial performance: a conservative original budget for 2022 in view of the cost-of-living pressures; responsive communications; better than expected Gift Aid and legacy income and a growing appetite for community and events fundraising.

This was a great achievement involving every member of the Lymphoma Action team and is testament to the hard work and cohesion across the organisation which enabled us to demonstrate our impact to our supporters.

Expenditure increased to £1,812,885, up by £332,337 from the prior year’s £1,480,548 reflecting an investment from our increased reserves into development activities and new projects. Staff costs increased by 15% predominantly due to investment in posts and capacity building.

Fundraising expenditure showed a conservative increase despite the costs of challenge events (predominantly the London Marathon) reducing. There were more significant increases in services reflecting investment and development in publications, the website, awareness-raising and helpline services.

Some central costs such as travel and related staff expenditure increased reflecting both inflationary pressures and a return to some pre-pandemic activities. Finance, HR and ICT costs increased by over £30k although most of this related to improved ICT infrastructure and cyber security. Costs associated with our office move meant that we spent much more on our premises than in 2021 although longer-term the new offices should reduce our premises costs and utilities.

At 31 December 2022 the net assets of the Charity were £3,476,501 (2021: £3,209,494), comprising £2,125,013 in uncommitted unrestricted funds (2021: £1,710,729) and £1,336,264 in designated unrestricted funds (2021: £1,483,542). We had an excess of income over expenditure of £267,007 allowing us to face the immediate future with a certain degree of confidence.

Our reserves policy

In 2022 we reviewed our Reserves Policy which was redrafted in 2019 in line with best practice guidance to better build resilience within the finances of the Charity. Our policy identifies three elements of reserve:

The reserves are reviewed in line with this policy annually at budget setting time and in time for the new financial year. Notwithstanding this, the reserves amount is calculable at any point of the year if required. Lymphoma Action will continue to express the reserves

24

amount in ‘months expenditure’ for the purposes of external communications and will consider and recalculate the reserves level should it fall under what would be deemed three months of expenditure.

At 31 December 2022 we held £2,125,013 as free reserves (2021: £1,710,729) representing 16 months of unrestricted annual expenditure not met from designated reserves. Our designated reserves, in particular the designation of the large legacy, reflect the Board of Trustees’ commitment to the strategic development of the Charity’s services, with funds set aside pending careful consideration of investment options.

Statement of Trustees’ responsibilities

The format and content of the report and financial statements comply with the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP 2019) issued October 2019, applicable accounting standards, the Charities Act 2011 and the Companies Act 2006.

Company law requires the Trustees, as Directors of the Charitable Company, to prepare financial statements for each financial period which give a true and fair view of the state of the affairs of the Charitable Company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial period. In preparing those financial statements, the Trustees follow best practice and:

The Trustees are responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the Charitable Company and to enable them to ensure that the financial statements comply with the Charities Act 2011 and the Companies Act 2006.

The Trustees are also responsible for safeguarding the assets of the Charitable Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

25

Disclosure of information to the Auditor

In accordance with company law, as the Company’s Trustees, we certify that:

Auditor

The Auditor, Sayer Vincent LLP, have signified their willingness to continue in office. A resolution to re-appoint them as Auditor will be proposed at the forthcoming annual general meeting.

Financial statements are published on Lymphoma Action's website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements, which may vary from legislation in other jurisdictions.

The maintenance and integrity of Lymphoma Action's website is the responsibility of the Trustees. The Trustees' responsibility also extends to the ongoing integrity of the financial statements contained therein.

The Trustees have prepared this report in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small entities.

Signed by Mark Harrison, Chair, on behalf of the Trustees of Lymphoma Action

Mark Harrison Date 16 May 2023

Chair

26

Independent Auditor’s report to the members of Lymphoma Action

Opinion

We have audited the financial statements of Lymphoma Action (the ‘Charitable Company’) for the year ended 31 December 2022 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Charitable Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Lymphoma Action’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

27

Other Information

The other information comprises the information included in the Trustees’ Annual Report, other than the financial statements and our auditor’s report thereon. The Trustees are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charitable Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

28

Responsibilities of Trustees

As explained more fully in the statement of Trustees’ responsibilities set out in the Trustees’ Annual Report, the Trustees (who are also the Directors of the Charitable Company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the Charitable Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Charitable Company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

29

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities . This description forms part of our auditor’s report.

Use of our report

This report is made solely to the Charitable Company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the Charitable Company's members those matters we are required to state to them in an auditor’s report and for no other purpose.

30

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charitable Company and the Charitable Company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Jonathan Orchard (Senior statutory auditor)

25 May 2023

for and on behalf of Sayer Vincent LLP, Statutory Auditor

Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006

31

Lymphoma Action

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 December 2022

For theyear ended 31 December 2022 For theyear ended 31 December 2022
Unrestricted
Note
£
Income from:
2
1,259,550
3
28,035
4
555,527
5
8,780
1,851,892
6
568,510
6
486,529
6
408,493
6
121,353
1,584,885
13
-
267,007
Reconciliation of funds:
3,194,269
3,461,276
Total funds carried forward
Net movement in funds
Total funds brought forward
Net gains / (losses) on investments
Investments
Total income
Expenditure on:
Other trading activities
267,007
Raising funds
Total expenditure
Net income / (expenditure) before net
gains / (losses) on investments
Charitable activities
Education and training
Publication production & distribution,
information and raising awareness
Support for people affected by
lymphoma
Donations and legacies
Charitable activities		 Restricted
£
228,000
-
-
-		 2022
Total
£
1,487,550
28,035
555,527
8,780		 Unrestricted
£
2,733,444
24,090
493,749
452		 Restricted
£
242,190
-
-
-		 2021
Total
£
2,975,634
24,090
493,749
452
1,851,892 228,000 2,079,892 3,251,735 242,190 3,493,925
568,510
486,529
408,493
121,353		 -
99,700
111,300
17,000		 568,510
586,229
519,793
138,353		 536,531
297,588
311,585
65,106		 -
147,984
76,753
45,000		 536,531
445,572
388,338
110,106
1,584,885 228,000 1,812,885 1,210,811 269,737 1,480,548
-
267,007		 -
-		 -
267,007		 -
2,040,924		 -
(27,547)		 -
2,013,377
267,007
3,194,269		 -
15,225		 267,007
3,209,494		 2,040,924
1,153,345		 (27,547)
42,772		 2,013,377
1,196,117
3,461,276 15,225 3,476,501 3,194,269 15,225 3,209,494

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 19 to the financial statements.

32

Lymphoma Action

Company no. 03518755

Balance sheet

As at 31 December 2022

As at 31 December 2022
Note
Fixed assets:
12
13
Current assets:
13
14
Liabilities:
15
17
18
Stock
Debtors
Unrestricted income funds:
Designated funds
Net assets
General funds
The funds of the charity:
Creditors: amounts falling due within one year
Net current assets
Restricted income funds
Investments
Cash at bank and in hand
Tangible assets
Total unrestricted fundsTotal charity funds		 £
6,704
153,552
3,427,610		 2022
£
25,667
-		 £
9,687
112,936
3,173,242		 2021
£
14,798
-
25,667
3,450,834		 14,798
3,194,697
3,587,866
(137,032)		 3,295,865
(101,168)
1,336,264
2,125,013		 1,483,541
1,710,729
3,476,501 3,209,494
15,224
3,461,277		 15,224
3,194,270
3,476,501 3,209,494

Approved by the trustees on 16 May 2023 and signed on their behalf by

Mark Harrison Chairman

33

Lymphoma Action

Statement of cash flows

For the year ended 31 December 2022

For the year ended 31 December 2022 For the year ended 31 December 2022 For the year ended 31 December 2022
Note
£
£
Cash flows from operating activities
267,007
15,432
-
(8,780)
2,989
(37,723)
32,964
271,889
8,780
(26,301)
-
(17,521)
254,368
3,173,242
3,427,610
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
(Increase) Decrease in stocks
Decrease / (Increase) in debtors
Increase/(decrease) in creditors
Net cash (used in) operating activities
Cash and cash equivalents at the beginning of the year
Net cash provided by investing activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Purchase of fixed assets
Proceeds from sale of investments
Net income / (expenditure) for the reporting period (as
per the statement of financial activities)
Depreciation charges
(Gains)/losses on investments
Interest from investments
2022		 £
£
2,013,378
13,672
-
(452)
(2,872)
22,163
(52,266)
1,993,623
452
-
-
452
1,994,075
1,179,167
3,173,242
2021
8,780
(26,301)
-		 452
-
-
254,368
3,173,242		 1,994,075
1,179,167
3,427,610 3,173,242

34

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2022

1 Accounting policies

a) Statutory information

Lymphoma Action is a charitable company limited by guarantee and is incorporated in England, Wales, and Scotland.

The registered office address is Unit 3, Bell Business Park, Smeaton Close, Aylesbury, Bucks, HP19 8JR.

b) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (March 2018) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

c) Public benefit entity

The Charity meets the definition of a public benefit entity under FRS 102.

d) Going concern

The Trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern. We have free reserves in excess of ten months of unrestricted expenditure which provides the capacity to respond to changing circumstances.

The Trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Income is recognised when the Charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the Charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the Charity, or the Charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

35

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2022

1 Accounting policies (continued)

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the Charity which is the amount the Charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

g) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

h) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

i) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

j) Allocation of support costs Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on a per capita basis.

Governance costs, comprising the audit fee, Trustees' expenses and indemnity insurance, and the cost of recruiting new Trustees, are apportioned on a per capita basis.

k) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use. Major components are treated as a separate asset where they have significantly different patterns of consumption of economic benefits and are depreciated separately over its useful life.

Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reserve in the balance sheet.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

10 years 3 years 5 years

36

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2022

1 Accounting policies (continued)

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Any change in fair value will be recognised in the statement of financial activities. Investment gains and losses, whether realised or unrealised, are combined and shown in the heading “Net gains/(losses) on investments” in the statement of financial activities. The charity does not acquire put options, derivatives or other complex financial instruments.

n) Stocks

Stocks are stated at the lower of cost and net realisable value. In general, cost is determined on a first in first out basis and includes transport and handling costs. Net realisable value is the price at which stocks can be sold in the normal course of business after allowing for the costs of realisation. Provision is made where necessary for obsolete, slow moving and defective stocks.

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Contributions payable to the company's pension scheme are charged to the statement of financial activities in the period to which they relate.

2 Income from donations and legacies

Fundraising and individual giving
In memoriam
Trusts and companies
Gift aid
Legacies
HMRC JRS Grant		 Unrestricted
£
479,980
188,437
116,391
-
163,179
311,563		 Restricted
£
-
-
228,000
-
-
-		 2022
Total
£
479,980
188,437
344,391
-
163,179
311,563		 Unrestricted
£
515,138
237,881
160,630
769
138,805
1,680,221		 Restricted
£
-
-
242,190
-
-
-		 2021
Total
£
515,138
237,881
402,820
769
138,805
1,680,221
1,259,550 228,000 1,487,550 2,733,444 242,190 2,975,634

37

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2022

3
Income from charitable activities
Unrestricted
£
28,034
28,034
4
Income from other trading activities
Education and training		 Unrestricted
£
28,034		 £
-
Restricted		 2022
Total
£
28,034		 Unrestricted
£
24,090		 £
-
Restricted		 2021
Total
£
24,090
28,034 - 28,034 24,090 - 24,090
5
Income from investments
Investment income
Challenge events
Trading income
Bank interest		 Unrestricted
£
520,844
34,683		 £
-
-
Restricted		 2022
Total
£
520,844
34,683		 Unrestricted
£
466,969
26,781		 £
-
-
Restricted		 2021
Total
£
466,969
26,781
555,527 - 555,527 493,749 - 493,749
Unrestricted
£
8,780
-		 £
-
-
Restricted		 2022
Total
£
8,780
-		 Unrestricted
£
452
-		 £
-
-
Restricted		 2021
Total
£
452
-
8,780 - 8,780 452 - 452

38

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2022

6a Analysis of expenditure (current year)

Analysis of expenditure (current year)
Staff costs (Note 8)
Direct costs
Generating donations and legacies
Challenge event fees
Merchandise and other costs
Publications
Raising awareness and website
Helpline and support services
Regional and international activities
Workshop, conference and events
Support costs
Finance, HR & IT
Premises
Stationery, post, phone, equipment and sundry
Depreciation
Governance
Support costs
Governance costs
Total expenditure 2022		 Cost of raising funds Charitable activities Governance
costs
£
33,963
-
-
-
-
-
-
-
-		 Support costs
£
122,491
-
-
-
-
-
-
-
-		 2022
Total
£
1,068,904
97,294
62,934
29,635
82,119
83,815
47,077
14,465
8,846
Generating
donation and
legacies
£
221,160
97,294
-
-
-
-
-
-
-
 Costs of
activities for
generating
funds
£
28,412
-
62,934
29,635
-
-
-
-
-
 Publication
production &
distribution,
information and
raising awareness
£
275,080
-
-
-
82,119
83,815
-
-
-		 Support for
people
affected by
lymphoma
£
300,955
-
-
-
-
-
47,077
14,465
-		 Education
and training
£
86,843
-
-
-
-
-
-
-
8,846
97,294
-
-
-
-
-
-		 92,569
-
-
-
-
-
-		 165,934
-
-
-
-
-
-		 61,542
-
-
-
-
-
-		 8,846
-
-
-
-
-
-		 -
-
-
-
-
-
14,750		 -
115,664
116,527
55,423
15,432
-
-		 426,185
115,664
116,527
55,423
15,432
14,750
318,454
100,783
11,537		 120,981
15,034
1,721		 441,014
130,298
14,916		 362,497
141,140
16,157		 95,689
38,282
4,382		 48,713
-
(48,713)		 425,537
(425,537)
-		 1,812,885
-
-
430,774 137,736 586,228 519,794 138,353 - - 1,812,885

39

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2022

Analysis of expenditure (current year)
Staff costs (Note 8)
Direct costs
Generating donations and legacies
Challenge event fees
Merchandise and other costs
Publications
Raising awareness and website
Helpline and support services
Regional and international activities
Workshop, conference and events
Support costs
Finance, HR & IT
Premises
Stationery, post, phone, equipment and sundry
Depreciation
Governance
Support costs
Governance costs
Total expenditure 2021		 Cost of raising funds Charitable activities Governance
costs
£
32,005
-
-
-
-
-
-
-
-		 Support costs
£
119,057
-
-
-
-
-
-
-
-		 2021
Total
£
932,710
88,460
104,523
17,305
38,087
70,077
31,201
2,541
7,923
Generating
donation and
legacies
£
199,499
88,460
-
-
-
-
-
-
-
 Costs of
activities for
generating
funds
£
26,563
-
104,523
17,305
-
-
-
-
-
 Publication
production &
distribution,
information and
raising awareness
£
233,976
-
-
-
38,087
70,077
-
-
-		 Support for
people
affected by
lymphoma
£
248,604
-
-
-
-
-
31,201
2,541
-		 Education
and training
£
73,006
-
-
-
-
-
-
-
7,923
88,460
-
-
-
-
-
-		 121,828
-
-
-
-
-
-		 108,164
-
-
-
-
-
-		 33,742
-
-
-
-
-
-		 7,923
-
-
-
-
-
-		 -
-
-
-
-
-
13,005		 -
83,399
41,692
35,951
13,673
-
-		 360,118
83,399
41,692
35,951
13,673
13,005
287,959
74,715
11,447		 148,391
12,156
1,862		 342,140
89,690
13,742		 282,346
91,910
14,082		 80,929
25,300
3,876		 45,010
-
(45,010)		 293,771
(293,771)
-		 1,480,547
374,122 162,409 445,572 388,338 110,106 - - 1,480,547

40

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2022

7 Net income / (expenditure) for the year

This is stated after charging:

This is stated after charging:
2022 2021
£ £
Depreciation 15,432 13,672
Operating lease rentals payable:
Property 47,377 29,082
Other 4,383 4,382
Auditor's remuneration (excluding VAT):
Audit 8,650 7,875

Staff costs were as follows:

Staff costs were as follows:
Salaries and wages
Employer’s contribution to defined contribution pension schemes
Income protection and life assurance
Social security costs
Redundancy and termination costs		 2022
£
925,782
-
85,258
54,135
3,730		 2021
£
813,067
-
69,638
46,661
3,344
1,068,905 932,710

The following number of employees received employee benefits (excluding employer pension costs and employer's national insurance) during the year between:

2022 2021
No. No.
£70,000 - £79,999 1 1

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £265,400 (2021: £214,027) in relation to four key management posts.

The Charity Trustees were neither paid nor received any other benefits from employment with the charity in the year (2021: £nil). No charity Trustee received payment for professional or other services supplied to the charity (2021: £nil).

Trustees' expenses represent the payment or reimbursement of travel and subsistence costs totalling £208 (2021: £0) incurred by 3 (2021: 0) members relating to attendance at meetings of the Trustees.

During the year Trustee liability insurance was obtained for £3,760 (2021: £3,198).

9 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 33 (2021: 31).

Staff are split across the activities of the charity as follows (head count basis):

Staff are split across the activities of the charity as follows (head count basis):
Raising funds
Support staff
Charitable activities		 2022
No.
9
19
5		 2021
No.
9
17
5
33 31

41

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2022

10 Related party transactions

There are no related party transactions to disclose for 2022 (2021: none).

11 Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

12 Tangible fixed assets

Tangible fixed assets
Disposals in year
Disposed of in year
At the start of the year
Additions in year
Depreciation
At the end of the year
At the start of the year
Charge for the year
At the end of the year
Cost
At the end of the year
Net book value
At the start of the year		 Property
improvements
£
4,457
(4,457)
-		 Computer
equipment
£
52,317
-
10,236		 Furniture &
equipment
£
-
-
16,065		 Total
£
56,774
(4,457)
26,301
- 62,553 16,065 78,618
4,457
(4,457)
-		 37,519
-
13,848		 -
-
1,584		 41,976
(4,457)
15,432
- 51,367 1,584 52,951
- 11,186 14,481 25,667
- 14,799 - 14,799

All of the above assets are used for charitable purposes.

13 Stock

13
Stock
14
Accrued income
Debtors
Goods for resale
Income tax receivable
Prepayments		 2022
£
6,704		 2021
£
9,686
6,704 9,686
2022
£
20,500
98,182
34,870		 2021
£
42,470
70,466
-
153,552 112,936

42

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2022

15 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Trade creditors
Taxation and social security
Accruals
Deferred income (note 16)		 2022
£
51,103
20,312
10,169
55,448		 2021
£
52,979
18,028
7,290
22,870
137,032 101,168

16 Deferred income

Deferred income comprises income received in advance for events, including entry deposits and sponsorships for individuals undertaking challenge events.


individuals undertaking challenge events.
Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year		 2022
£
22,871
(22,871)
55,448		 2021
£
84,748
(75,324)
13,446
55,448 22,871

17a Analysis of net assets between funds (current year)

Analysis of net assets between funds (current year)
Net assets at 30 December 2021
Net assets at 31 December 2022
Analysis of net assets between funds (prior year)
Tangible fixed assets
Net current assets
Tangible fixed assets
Net current assets		 General
unrestricted
£
-
2,125,013		 Designated
£
25,667
1,310,597		 Restricted
£
-
15,224		 Total funds
£
25,667
3,450,834
2,125,013 1,336,264 15,224 3,476,501
General
unrestricted
£
-
1,710,729		 Designated
£
14,798
1,468,744		 Restricted
£
-
15,224		 Total funds
£
14,798
3,194,697
1,710,729 1,483,542 15,224 3,209,495

43

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2022

18a Movements in funds (current year)

Movements in funds (current year)
Total restricted funds
Total designated funds
General funds
Restricted funds:
ICT replacement fund
Value of functional assets net of restricted
funds
Premises fund
Information and publications
Publications
Total unrestricted funds
Facebook settlement fund
Support for people affected by lymphoma
Counselling/psychological support
Information & support, including helpline,
buddy scheme & support groups
Research
Total funds
Unrestricted funds:
Designated funds:
Investment Reserve
Legacy fluctuation fund		 At 1 January
2022
£
-
3,200
-
12,024		 Income &
gains
£
99,700
-
128,300
-		 Expenditure
& losses
£
(99,700)
-
(128,300)
-		 Transfers
£
-
-
-
-		 At 31
December
2022
£
-
3,200
-
12,024
15,224 228,000 (228,000) - 15,224
1,300,000
50,000
8,745
50,000
60,000
14,797		 -
-
-
-
-
-		 (123,148)
(11,354)
-
-
(51,053)
(15,432)		 -
11,354
-
25,000
(8,947)
26,302		 1,176,852
50,000
8,745
75,000
-
25,667
1,483,542 - (200,987) 53,709 1,336,264
1,710,729 1,851,892 (1,383,899) (53,709) 2,125,013
3,194,271 1,851,892 (1,584,886) - 3,461,277
3,209,495 2,079,892 (1,812,886) - 3,476,501

The narrative to explain the purpose of each fund is given at the foot of the note below.

44

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2022

18b Movements in funds (prior year)

Movements in funds (prior year)
Restricted funds:
Total restricted funds
Total designated funds
General funds
ICT replacement fund
Total funds
Facebook settlement fund
Legacy fluctuation fund
Premises fund
Value of functional assets net of restricted
funds
Total unrestricted funds
Research
Education and training
Events and activities
Unrestricted funds:
Designated funds:
Information and publications
Publications
Webinar equipment
Support for people affected by lymphoma
Counselling/psychological support
Information & support, including helpline,
buddy scheme & support groups
Investment Reserve		 At 31
December
2020
£
-
294
3,200
27,253
12,024
-		 Income &
gains
£
147,690
-
-
49,500
-
45,000		 Expenditure
& losses
£
(147,690)
(294)
-
(76,753)
-
(45,000)		 Transfers
£
-
-
-
-
-
-		 At 31
December
2021
£
-
-
3,200
-
12,024
-
42,772 242,190 (269,737) - 15,224
0
0
8,745
30,000
50,000
28,175		 1,300,000
50,000
-
20,000
10,000
-		 -
-
-
-
-
(13,378)		 -
-
-
-
-
-		 1,300,000
50,000
8,745
50,000
60,000
14,797
116,920 1,380,000 (13,378) - 1,483,542
1,036,426 1,871,735 (1,197,432) - 1,710,729
1,153,346 3,251,735 (1,210,810) - 3,194,271
1,196,117 3,493,925 (1,480,547) - 3,209,495

The narrative to explain the purpose of each fund is given at the foot of the note below.

Purposes of restricted funds

Information and publications

Publications

Grants to fund information booklets from our award-winning range about lymphomas and their treatment.

45

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2022

Support for people affected by lymphoma

Counselling / psychological support

Grants towards a counselling psychological support service for people affected by lymphoma, helping them to come to terms with a diagnosis and deal with distress, anxiety and depression.

Information and support, including helpline, buddy scheme and support meetings

Grants received towards our information and support services. These include our helpline (telephone, email and live chat enquiries from people worried about or needing information on lymphoma), buddy scheme (putting people in touch with others going through a similar experience) and online peer support services. Research

Funds received and carried over for research into lymphoma and the lives of those affected by lymphoma.

Education and training

Education and training events and activities

Events for healthcare professionals are held throughout the year.

Purposes of designated funds

In December 2021 we received a legacy of £1.3 million which has been designated for development projects seeking to expand the range of our work and accounted for separately from other funds to prevent it masking any underperformance in mainline fundraising and services.

The ICT replacement fund is to replace ICT assets.

The Facebook settlement fund is a provision for possible over recovery of gift aid contingent on the resolution of issues between Facebook and HMRC.

The legacy fluctuation fund is set aside to offset any lower than expected legacy income.

The premises fund is created to cover potential costs of relocation and or refurbishment when the current lease expires.

19 Operating lease commitments payable as a lessee

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods


following periods
Less than one year
One to five years		 2022
2021
£
£
37,800
47,377
40,950
78,750
78,750
126,127
Property		 2022
2021
£
£
4,383
4,382
1,826
6,209
6,209
10,591
Equipment
78,750 126,127 6,209 10,591

20 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

46

Reference and administrative details

Trustees Gordon Johns (#) Chair (and Chair of Remuneration Committee) Stepped down May 2022 Mark Harrison () Chair (and Chair of Remuneration Committee) Appointed May 2022 Dr Cathy Burton Tricia Cavell-Hill (#,) James Cray () Susan Daniels Joined July 2022 Keith McLeod (#,) Treasurer (and Chair of Finance and Risk Committee) David McNeill Harriet Outred (#) Joined July 2022 Sarah Wells Shaf Mansour # Member of Finance and Risk Committee * Member of Remuneration Committee Chief Executive Ropinder Gill Key management Jim Howson Director of Finance personnel Dallas Pounds Director of Services Karen Rabjohn Director of Fundraising & Communications ( left January 2023 and post taken up by Deborah Laing) Company secretary Ropinder Gill President Professor John Radford Patron Lord Menzies Campbell of Pittenweem Charity number England and Wales 1068395 Scotland SC045850 Company number 03518755 Registered office Unit 3, Bell Business Park Smeaton Close Aylesbury Buckinghamshire HP19 8JR Website www.lymphoma-action.org.uk Bankers* CAF Bank Ltd 25 Kings Hill Avenue, West Malling, Kent ME19 4JQ National Westminster Bank plc 22 Market Square, Aylesbury, Buckinghamshire HP20 1TR

47

Auditor Sayer Vincent LLP Invicta House 108-114 Golden Lane London EC1Y 0TL

Medical Advisory Panel

Dr Kirit Ardeshna Charlotte Bloodworth Dr Adrian Bloor Professor Kristian Bowles Dr Cathy Burton Dr Graham Collins Professor David Cunningham Professor Stephen Devereux – retired MAP on 08/09/22 Dr Shirley D’Sa Professor Martin Dyer – retired from MAP on 25/11/22 Dr Paul Fields Dr George Follows Dr Christopher Fox Dr Eve Gallop-Evans Dr Georgina Hall Professor Peter Hoskin Professor Tim Illidge Professor Peter Johnson Dr Rod Johnson Dr Nagesh Kalakonda Dr Ben Kennedy Dr Kim Linton Dr Prem Mahendra Dr Pam McKay Dr Andrew McMillan Dr Christopher McNamara Dr Brian D Nicholson – joined MAP on 24/01/22 Dr Wendy Osborne Dr Shankara Paneesha Dr Ruth Pettengell Professor Andrew Pettitt Professor John Radford (Chair) Dr Ravi Ratnavel Dr Bhupinder Sharma – joined MAP on 17/11/22 Barbara Von Barsewisch – retired from MAP on 16/01/23 Sarah Wells Dr Andy Wotherspoon

48