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2023-12-31-accounts

Annual Report & Accounts for the year ending 31 December 2023

Contents

Welcome Page 3
Who we are and what we do Page 4
Our year in numbers Page 5
Our objectives and achievements Page 7
Thank you to our fundraisers Page 12
Reflections and lessons learnt Page 13
Our plans for the future Page 14
Governance, structure and management
Constitution, purpose and public benefit Page 16
Board and management operations and structure Page 17
Remuneration policy Page 19
Risk assessment and management Page 20
Our approach to fundraising Page 22
Financial review
Financial overview and review/ our reserves policy Page 23
Statement of Trustees’ responsibility Page 25
Independent auditors’ report Page 27
Financial statements Page 31
Reference and administrative detail Page 46

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

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Welcome

Welcome to this year’s report on our achievements in 2023.

The past year has, in some ways, been one of transformation for Lymphoma Action. It was both our first post-pandemic year as we prepared for more face-to-face activities, and a year of embarking on new projects and activities. A good proportion of these were funded through a generous legacy which allowed us to invest in new strategic priorities which we would not otherwise have been able to progress.

There were many highlights in 2023, from the launch of our new Online Support Meetings to new campaigns and resources, getting involved in

NHS initiatives like the national non-Hodgkin lymphoma audit, as well as starting work on two exciting new services which we plan to launch in 2024.

We also maintained our high-quality standards for our information and support by retaining the PIF TICK quality mark for health and care information and we gained our Investors in Volunteering accreditation.

Through the generosity of others, we can look to 2024 with plans to further expand our range of online support meetings, launch new educational support for nurses and increase support for people as they prepare for lymphoma treatment. Key to all of our work is understanding the lived experience of lymphoma and the needs of our community.

We are excited to be able to do more of what we were set up to achieve, and, as always, are grateful for the continued support of our lymphoma community.

As well as our supporters, I would like to thank our staff and volunteers for their hard work and dedication to helping others affected by lymphoma.

Mark Harrison

Chair of the Board of Trustees Lymphoma Action

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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. It provides high quality information, advice and support to people affected by lymphoma, and their family, friends and healthcare professionals.

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 goals

Ensure that people understand lymphoma.

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

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

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

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

Our values

Focused – we are dedicated to the needs of those affected by lymphoma

Empowering – we build confidence to make change happen

Trusted – we use our expertise to deliver quality services

Innovative – we look to a better future for people affected by lymphoma

Collaborative – we are inclusive and value our partnerships

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Our year in numbers a

Information ~~|~~

26,883

information books sent

79,337

Lymphoma Matters magazines sent

Support & volunteering fF nag 1,303 Helpline Service interactions

4,187

members in closed Facebook support group

1,800,000 health information page views

22,000 Lymphoma TrialsLink page views

256 active volunteers

267

online support meetings

130

information blog posts published

10,000

views of our Lymphoma Symptoms animation

36 buddy links

1,582 online meeting attendances

5

Education & training a

205

6,179 433

healthcare people attended 23 professionals Live Your Life events attended 2 online educational events

listens across our podcast series with 6 new episodes released

297 people attended 6 live webinars

Social media — : 6 56,979 362,296 total followers engagements

1,410 posts

Income = a £2,205,750 total income

£518,994 challenge events

£575,702 legacies

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Our objectives and achievements ~~a~~

2023 provided us with opportunities to increase our reach and impact, through the expansion of our digital services and the reintroduction of some face-to-face activities. Here we summarise our progress against our five main goals.

1. Ensure that people understand lymphoma.

Objective

Objective

Provide trusted information about lymphoma, at the right time and in the right way, to meet the individual needs of people affected by lymphoma.

Disseminate our information to more people and more diverse communities to increase our reach.

Key achievements

Key achievements

Objective

Make our information accessible and give people choice as to how they receive it so they can make informed decisions about their health and care.

Key achievements

helps to make everything less

scary.

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

Objective

Ensure that everything we do is informed by the needs and experiences of those we are here to support.

Key achievements

Objective

Provide a range of face-to-face and digital services so that people feel connected and supported.

Key achievements

Objective

Develop and expand our peer-led services.

Key achievements

  - Launched a new suite of online support meetings, delivering 256 meetings with 1,336 attendances.

  - 249 people supported by our _Live your Life_ programme through online and inperson workshops, and our mini course.

  - 246 people attended our 11 Special Focus (topic specific) online meetings held in response to what people told us they were concerned about.

  - 842 people joined our closed Facebook support group (taking the total group membership to 4,187) to connect with others for support.

  - Made 36 successful Buddy links and welcomed 19 new Buddies to the service.

  - Used our 2022 research and review of Prehabilitation to start planning a new ‘Preparing for Treatment’ service, launching in 2024

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

Objective

Provide education and resources to equip more healthcare professionals to deliver the best care to those affected by lymphoma.

Key achievements

Lymphoma Management provided a great summary of current treatment approaches from experts in the field.

Objective

Engage with more healthcare professionals, so that they understand how we support and connect people and feel confident promoting our services.

Key achievements

Objective

Empower people to access the treatment, support and care of their choice.

Key achievements

Lymphoma Management is a brilliant course, evidence based with expert speakers who can also present their material well.

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

Objective

Collaborate with our partners to share and amplify the voice of people affected by lymphoma and bring about change in policy.

Objective

Improve health outcomes by supporting developments in the prompt diagnosis, treatment and care of lymphoma .

Key achievements

Key achievements

Objective

Develop communications and campaigns to raise awareness of lymphoma.

Key achievements

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

resources.

Objective

Invest and develop in a responsive way, focussing resources effectively to meet the changing needs of the Charity and the people we support.

Objective

Grow and engage the Lymphoma Action community, underpinned by effective People and Volunteering strategies.

Key achievements

Key achievements

Objective

Build an adaptive organisation through responsible fundraising and robust planning and innovation.

Key achievements

We have all thoroughly enjoyed raising money for this amazing charity and you have been a great help along the way. Thank you for your support.

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Thank you to our fundraisers

We are hugely grateful to everyone who donated to us in 2023, as well as our wonderful fundraisers who took on a whole host of activities and challenges to raise vital funds.

Nearly 500 people, including 75 healthcare professionals, signed up to Let’s talk lymphoma, our Blood Cancer Awareness Month campaign to raise vital funds and awareness of the symptoms of lymphoma. They raised more than £90,000 – far more than ever before – and on social media alone, our messages about lymphoma symptoms reached over 65,000 people.

We raised over £518,994 thanks to people all over the country who walked, ran, swam, cycled

and pushed themselves to the limits. Our Bridges of London event was the biggest we’ve seen,

raising more than £64,000 (including Gift Aid) and attracting 370 walkers. Our amazing London Marathon runners raised £160,147 – all of them reaching the finish line and many of them joining us at our post-marathon reception to celebrate together.

So many wonderful supporters chose to give donations in 2023, including many donating in memory of a loved one,

or in response to our appeals. These individual donations, along with the regular gifts we receive from many supporters, raised a wonderful £397,593 .

We are so grateful to the supporters who kindly nominated us as their charity of the year, introduced us to their employer or linked us to their sports or social club. They are amazing champions and helped us raise awareness as well as vital funds. Our corporate partners supported our work and projects, contributing £239,384 . Our amazing fundraising supporters were out in the community, raising funds themselves, with friends and family or with sports and social clubs. Together, they raised £171,937 .

Gifts in Wills were an important source of income for the Charity, with £575,702 received from people who chose to leave a lasting legacy – ensuring that vital information and support remains available to everyone affected by lymphoma.

Thank you so much to everyone who chose to support Lymphoma Action in 2023. With your support, we have been able to maintain high-quality information and support, as well as developing and enhancing our services to make sure no one has to face lymphoma alone.

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Reflections and lessons learnt

In a year that was transformative for us as a charity, there were many developments that impacted on our staff and the people we support. Staff were excited and engaged with new projects and activities, and capacity for that work was supported by a number of new posts. However, the pace of change put pressure on our teams.

There is always a reactive element to our work with wider elements outside of our control. Whether this was less appetite for in-person events than expected, the cost-of-living crisis impacting on certain income lines, or problems with third party suppliers or tools, we have to continue to be responsive and adaptable and sometimes pivot our activities.

Our strategies are constantly evolving but rooted in understanding what we are here to do and making our services as accessible and focused on what people need as possible. The key to doing all this well is to be a learning organisation that keeps abreast of developments that could support us.

Just one example of this in 2023 was how best to use Artificial Intelligence (AI) within our organisation. We want to make sure that any AI related work is carried out in a planned, transparent way and in line with our values. We need to scope where its benefits outweigh its risks and with some clear parameters for staff. We will continue this approach in order to slowly build staff confidence and trust and collectively engage in a conversation with our supporters around any possible use of AI.

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Our plans for the future

Our strategy is rooted in a core set of goals developed in consultation with people affected by lymphoma, healthcare professionals, staff and volunteers. Reviewed in 2022, our 2023 – 2025 strategy not only takes into account changes brought about by the pandemic, but also reflects the development made possible by a generous legacy which has been designated for new activities and services.

Our strategic aims

1. Ensure that people understand lymphoma.

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

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

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

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 are overseen by a Board of Trustees, who are also the Company Directors. The Trustees who held office during the financial year 2023 and at the date of the report are set out on page 46.

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

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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.

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. We have one trustee who has been with the charity for over nine years. As the majority of our Board have joined in the last few years, it is considered beneficial to retain longer-serving trustees to help maintain continuity and institutional knowledge of Lymphoma Action.

The Charity also has a Finance and Risk sub-Committee to the Board. 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

A 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.

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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); 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. New Trustees are provided with a ‘Guide to Lymphoma Action’ which acts as a Trustee manual and gives them an overview of the Charity and their governance responsibilities. This was updated in 2023 and includes a greater emphasis on their duties to foster Equality, Diversity and Inclusion at Lymphoma Action.

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

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

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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 13 March 2023. 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:

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 are 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:

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the accounting Statement of Recommended Practice 2015 for charities. Given the organisation’s size, the Board of Trustees does not believe it is appropriate to disclose the actual/personal salary of any individual member of staff, including senior executives, to the public. • Disclosure of pensions and other staff benefits.

Overall risk appetite statement

Risk assessment and management

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.

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. The risk matrix, showing all the risks relative to each other, was overhauled in April 2023 and is regularly reviewed by the Finance and Risk Committee so that the Board is satisfied that major risks have been accurately identified and that measures for managing those risks are in place. The approach to, and appetite for risk, is summarised in the risk appetite statements relating to each of the Board level risks.

Summary of top-level risks and their measures and controls

Top-level risks Measures and controls
Charitable activities
Unexpected external events, inadequate
services strategy or failure to effectively
digitise services.		 •
Long-term strategy in place with effective
business planning/strategy processes and cycles.
•
Quality standards and KPIs in place.
•
Effective monitoring of external environment, other
service providers and horizon scanning.
•
Key stakeholder groups and feedback/complaint
mechanisms in place.
Income and financial sustainability
Significant drop in fundraised income,
failure to meet income and expenditure
targets, insufficient reserves or long-
term financial planning, and weak
financial controls.		 •
Diversified income streams and income generating
strategies, mapping risks and assumptions.
•
Robust reserves policy in place.
•
Internal and external monitoring mechanisms such
as market trends, management accounts.
•
Robust budget setting process with Finance and
Risk Committee in place.
•
Effective policies and financial controls in place.
People, leadership and culture •
Competitive pay and benefits for staff.
•
Staff and volunteer surveys.

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Failure to recruit or retain staff, poor
culture, leadership or change
management. Lack of diversity and
inclusion.		 •
Robust policies and procedures.
•
Remuneration Committee in place.
•
People strategy in place and a Diversity and
Inclusion Framework.
•
Internal communications processes in place.
Reputation
Reputational risk due to negative
publicity, safeguarding failures or lack of
transparency, accountability or
professionalism.		 •
Robust policies and procedures in place.
•
Effective processes for risk management with
monitoring of feedback, complaints, incidents.
•
Mechanisms to detect, investigate and
report/respond.
•
Expert and lay panels in place.
•
Public and professional liability insurance in place.
•
Member of the Fundraising Regulator.
•
Publication of detailed annual accounts and key
documents/policies on website.
Systems and facilities
Infrastructure which is inadequate,
antiquated or prone to failure.
Destruction or loss of property, systems
or facilities.		 •
ICT and Digital Strategy in place with external ICT
support.
•
Office/lease management and maintenance plan.
•
Emergency response policy and procedures in
place.
•
Key ICT systems and infrastructure in place.
Data and Information Security
External or internal cyber security
incidents or data breaches.		 •
Data protection officer and data protection policy in
place with robust procedures and documents
•
ICT security policies with Cyber Essentials security
certificate and cyber security insurance in place.
•
Training for staff and volunteers.
Governance
Inadequate reporting, failure to comply
with legislation or regulation and
inadequate Board structure or
membership.		 •
Board of Trustees with varied skills and
experience, with effective induction processes in
place for new Trustees.
•
Effective sub-committees in place including
Remuneration Committee and the Finance and Risk
Committee.
•
Policies and procedures including emergency
response and Board Conflicts of Interest policy.
•
Annual financial audit.
•
Adherence to Charity Commission guidance with
compliant reporting mechanisms.
•
Appropriate insurance cover and measures.
•
Regular cycle of Board and governance meetings.

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Our approach to fundraising

We are registered with the Fundraising Regulator and ensure that our supporter communications and fundraising practices meet the requirements of the Codes of Practice. Our fundraising promise outlines our commitment to high standards.

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Financial review

Financial overview and review

In 2023 our income was £2,205,750, up by 6% or £125,858 on 2022. The increase in income reflects a continued appetite for fundraising and community events as well the steadfast support from our community which meant that we performed well on the majority of our income lines.

A number of factors contributed to our strong financial performance: success on campaigns such as The Big Give and Blood Cancer Awareness month; responsive communications; better than expected legacy income, our largest number of London Marathon participants and improved Gift Aid claiming processes amongst many others.

There were challenges - we struggled to raise trust income and started to see a fall in some types of donations and regular gifts. Across the backdrop of a continuing cost-of-living crisis, our income performance was a testament to the amazing generosity of our supporters, the hard work of our fundraising and communications teams, and the quality of our services.

Expenditure increased by 17% on 2022 figures, rising to £2,122,130. This was up £309,245 from the prior year’s £1,812,885 and predominantly related to planned investment from our increased reserves. We developed a number of projects for which we had earmarked a large legacy we had previously received. This included launching new online support meetings, a new awareness raising campaign, a new animation, improving our healthcare professional liaison, increasing our language translation and improving the accessibility of our website, our brand and our services.

This legacy also funded additional staff posts to increase capacity in our helpline services, for our buddy provision and in our social media team. It supported the development of two new services launching in 2024 - a ‘Preparing for treatment’ service and a new educational resource for nurses. The projects incurred a range of direct and staffing costs across a number of functions, but all with a focus on improving the lives of people affected by lymphoma.

In addition, whilst there were inflationary increases in costs like print and postage, greater costs were incurred in the development of our ICT infrastructure and for HR costs including the pay award to staff. Despite the planned for increased expenditure, our better-than-expected income performance meant that we ended the year with a small surplus of £83,620.

At 31 December 2023 the net assets of the Charity were £3,560,128 (2022: £3,476,501), comprising £2,492,121 in uncommitted unrestricted funds (2021: £2,125,013) and £1,043,007 in designated unrestricted funds (2021: £1,336,264). We had an excess of income over expenditure of £83,620 allowing us to face the immediate future with a certain degree of confidence.

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Our reserves policy

In 2023 we reviewed our Reserves Policy, in line with best practice guidance. Our policy identifies three elements of reserve:

The reserves (and the reserves policy) are reviewed annually in time for the new financial year and are calculable at any point of the year if required. Lymphoma Action expresses the reserves amount in ‘months expenditure’ for the purposes of external communications and will consider and recalculate the reserves level should they fall below our minimum requirements (reference points 1 and 2 above).

At 31 December 2023 we held £3,560,128 in reserves (2022: £3,476,501) of which £25,000 was restricted, £1,043,007 was designated for projects and activities, leaving £2,492,121 in free reserves which represents 14 months of unrestricted annual expenditure.

Given the particular challenges of lymphoma (which include a greater vulnerability of lymphoma patients to COVID), the Trustees consider a minimum of 12 months to be a reasonable reserves level to ensure patients are adequately supported in the event of closure. We intend to designate a further £100k annually from our free reserves, subject to approval from the Trustee Board, to bring our free reserves closer to our target.

Our designated reserves reflect the Board of Trustees’ commitment to spend a particularly generous legacy strategically and carefully to develop services and activities. This way the Charity will be able to maintain the projects and increased costs beyond the duration of the designated spend which is tapered until 2026.

The legacy has enabled the Charity to increase headcount and invest in key projects it would not otherwise have been able to support, as set out on page 23. These developments include two exciting new services launching in 2024 and additional investment in communications, in services, in our website and in our fundraising and communications team to respond to the increased engagement with our community.

Our two new services will complement our existing services (which are funded entirely through the support of our community) and will include a modular learning programme for nurses new to lymphoma, who we know are crucial to better patient experience and outcomes. We also know that many of the circa 20,000 people diagnosed with lymphoma and CLL every year will have a small window of time between diagnosis and treatment in which to prepare. Our second new service has been developed to provide vital support during this time.

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Whilst the Board of Trustees has prioritised the legacy spend, recognising the challenge of increased reserves and the fact that donations are given for the benefit of people affected by lymphoma, they are mindful that lymphoma can be a devastating diagnosis and some people need long-term support due to the nature of this cancer. We therefore aim, in everything we do, to balance the desire to invest sustainably in our services, with the need to protect and maintain the vital information and support we provide.

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.

Disclosure of information to the Auditor

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

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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 7 May 2024 Chair

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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 2023 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.

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) 20 May 2024

for and on behalf of Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, LONDON, EC1Y 0TG

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

30

Lymphoma Action

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

For the year ended 31 December 2023

For theyear ended 31 December 2023 For theyear ended 31 December 2023
Unrestricted
Note
£
Income from:
2
1,409,291
3
25,008
4
542,973
5
60,580
2,037,852
6
618,689
6
753,152
6
458,733
6
148,651
1,979,225
15,225
-
73,852
Reconciliation of funds:
3,461,276
3,535,128
Total funds carried forward
Net movement in funds
Total funds brought forward
Net gains / (losses) on investments
Investments
Total income
Expenditure on:
Transfers Between Funds
Other trading activities
73,852
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
£
167,898
-
-
-		 2023
Total
£
1,577,189
25,008
542,973
60,580		 Unrestricted
£
1,259,550
28,035
555,527
8,780		 Restricted
£
228,000
-
-
-		 2022
Total
£
1,487,550
28,035
555,527
8,780
2,037,852 167,898 2,205,750 1,851,892 228,000 2,079,892
618,689
753,152
458,733
148,651		 -
23,000
65,898
54,000		 618,689
776,152
524,631
202,651		 568,510
486,529
408,493
121,353		 -
99,700
111,300
17,000		 568,510
586,229
519,793
138,353
1,979,225 142,898 2,122,123 1,584,885 228,000 1,812,885
15,225
-
73,852		 (15,225)
-
9,775		 -
83,627		 -
267,007		 -
-		 -
267,007
73,852
3,461,276		 9,775
15,225		 83,627
3,476,501		 267,007
3,194,269		 -
15,225		 267,007
3,209,494
3,535,128 25,000 3,560,128 3,461,276 15,225 3,476,501

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.

31

Lymphoma Action

Balance sheet

Balance sheet
As at 31 December 2023 Company no. 03518755
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 funds
Total charity funds		 £
10,505
129,392
3,547,360		 2023
£
28,089
-		 £
6,704
153,552
3,427,610		 2022
£
25,667
-
28,089
3,532,039		 25,667
3,450,834
3,687,257
(155,218)		 3,587,866
(137,032)
1,043,007
2,492,121		 1,336,264
2,125,013
3,560,128 3,476,500
25,000
3,535,128		 15,224
3,461,277
3,560,128 3,476,501

Approved by the trustees on 7 May 2024 and signed on their behalf by

Mark Harrison Chairman

32

Lymphoma Action

Statement of cash flows

For the year ended 31 December 2023

For the year ended 31 December 2023 For the year ended 31 December 2023 For the year ended 31 December 2023
Note
£
£
Cash flows from operating activities
83,627
9,545
-
(60,580)
(3,801)
24,160
18,186
71,137
60,580
(11,967)
-
48,613
119,750
3,427,610
3,547,360
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
2023		 £
£
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
2022
60,580
(11,967)
-		 8,780
(26,301)
-
119,750
3,427,610		 254,368
3,173,242
3,547,360 3,427,610

33

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2023

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.

e) Income

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.

34

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2023

Donated professional services and donated facilities are recognised as income when the Charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the Trustees’ Annual Report for more information about their contribution.

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.

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.

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

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.

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:

Property improvements 10 years ▪ Computer systems 3 years ▪ Furniture and equipment 5 years

35

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2023

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.

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		 Unrestricted
£
445,440
166,690
75,550
145,909
575,702		 Restricted
£
-
-
167,898
-
-		 2023
Total
£
445,440
166,690
243,448
145,909
575,702		 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
1,409,291 167,898 1,577,189 1,259,550 228,000 1,487,550

36

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2023

3
Income from charitable activities
Unrestricted
£
25,008
25,008
4
Unrestricted
£
518,994
23,979
542,973
5
Unrestricted
£
60,580
-
60,580
Income from other trading activities
Income from investments
Investment income
Challenge events
Trading income
Bank interest
Education and training		 Unrestricted
£
25,008		 £
-
Restricted		 2023
Total
£
25,008		 Unrestricted
£
28,034		 £
-
Restricted		 2022
Total
£
28,034
25,008 - 25,008 28,034 - 28,034
£
-
-
Restricted		 2023
Total
£
518,994
23,979		 Unrestricted
£
520,844
34,683		 £
-
-
Restricted		 2022
Total
£
520,844
34,683
542,973 - 542,973 555,527 - 555,527
Unrestricted
£
60,580
-		 £
-
-
Restricted		 2023
Total
£
60,580
-		 Unrestricted
£
8,780
-		 £
-
-
Restricted		 2022
Total
£
8,780
-
60,580 - 60,580 8,780 - 8,780

37

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2023

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 2023		 Cost of raising funds Cost of raising funds Charitable activities Charitable activities Governance
costs
£
35,331
-
-
-
-
-
-
-
-		 Support costs
£
105,600
-
-
-
-
-
-
-
-		 2023
Total
£
1,291,215
76,433
79,601
31,342
131,453
143,516
47,114
3,693
18,982		 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
£
283,257
76,433
-
-
-
-
-
-
-
 Costs of
activities for
generating
funds
£
34,355
-
79,601
31,342
-
-
-
-
-
 Publication
production &
distribution,
information and
raising awareness
£
361,459
-
-
-
131,453
143,516
-
-
-		 Support for
people
affected by
lymphoma
£
341,037
-
-
-
-
-
47,114
3,693
-		 Education
and training
£
130,176
-
-
-
-
-
-
-
18,982
76,433
-
-
-
-
-
-		 110,943
-
-
-
-
-
-		 274,968
-
-
-
-
-
-		 50,807
-
-
-
-
-
-		 18,982
-
-
-
-
-
-		 -
-
-
-
-
-
18,355		 -
167,201
59,427
44,247
9,546
-
-		 532,133
167,201
59,427
44,247
9,546
18,354		 426,185
115,664
116,527
55,423
15,432
14,750
359,690
89,643
12,467		 145,298
10,176
1,415		 636,427
122,665
17,060		 391,844
116,574
16,213		 149,158
46,962
6,531		 53,686
-
(53,686)		 386,021
(386,020)
-		 2,122,123
-
-		 1,812,885
-
-
461,800 156,889 776,152 524,631 202,651 1 1 2,122,123 1,812,885

38

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2023

6b Analysis of expenditure (prior 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 Cost of raising funds Charitable activities 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 2023

This is stated after charging:

This is stated after charging:
2023 2022
£ £
Depreciation 9,546 15,432
Operating lease rentals payable:
Property 37,800 47,377
Other 4,383 4,383
Auditor's remuneration (excluding VAT):
Audit 9,300 8,650

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		 2023
£
1,114,264
5,560
101,151
66,579
3,661		 2022
£
925,782
-
85,258
54,135
3,730
1,291,215 1,068,905

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

2023 2022
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 £283,100 (2022: £265,400) 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 (2022: £nil). No charity Trustee received payment for professional or other services supplied to the charity (2022: £nil).

Trustees' expenses represent the payment or reimbursement of travel and subsistence costs totalling £184 (2022: £208) incurred by 3 (2022: 3) members relating to attendance at meetings of the Trustees.

During the year Trustee liability insurance was obtained for £3,608 (2022: £3,370).

9 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 39 (2022: 33).

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		 2023
No.
11
23
5		 2022
No.
9
19
5
39 33

40

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2023

10 Related party transactions

There are no related party transactions to disclose for 2023 (2022: 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
Cost
Depreciation
At the end of the year
At the start of the year
Charge for the year
At the end of the year
Net book value
At the start of the year
At the end of the year		 Property
improvements
£
-
-
-		 Computer
equipment
£
62,553
-
11,967		 Furniture &
equipment
£
16,065
-
-		 Total
£
78,618
-
11,967
- 74,520 16,065 90,585
-
-
-		 51,367
-
6,334		 1,584
-
3,211		 52,951
-
9,545
- 57,701 4,795 62,496
- 16,819 11,270 28,089
- 11,187 14,481 25,668

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		 2023
£
10,505		 2022
£
6,704
10,505 6,704
2023
£
10,983
88,409
30,000		 2022
£
20,500
98,182
34,870
129,392 153,552

41

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2023

Creditors: amounts falling due within one year
Trade creditors
Taxation and social security
Accruals
Deferred income (note 16)		 2023
£
34,729
20,852
20,743
78,895		 2022
£
51,103
20,312
10,169
55,448
155,218 137,032

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		 2023
£
55,448
(25,504)
48,951		 2022
£
22,871
(22,871)
55,448
78,895 55,448

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

Analysis of net assets between funds (current year)
Net assets at 31 December 2023
Tangible fixed assets
Net current assets		 General
unrestricted
£
-
2,492,121		 Designated
£
28,089
1,014,918		 Restricted
£
-
25,000		 Total funds
£
28,089
3,532,039
2,492,121 1,043,007 25,000 3,560,128

17b Analysis of net assets between funds (prior year)

Analysis of net assets between funds (prior year)
Net assets at 30 December 2022
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

42

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2023

18a 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
2023
£
-
3,200
-
12,024		 Income &
gains
£
33,000
-
134,898
-		 Expenditure
& losses
£
(23,000)
-
(119,898)
-		 Transfers
£
-
(3,200)
-
(12,024)		 At 31
December
2023
£
10,000
-
15,000
-
15,224 167,898 (142,898) (15,224) 25,000
1,176,852
50,000
8,745
75,000
-
25,667
 -
-
-
-
-
-		 (264,794)
(10,164)
-
-
-
(9,546)		 -
10,164
(8,745)
-
-
11,968		 912,058
50,000
-
75,000
-
28,089
1,336,264 - (284,504) 13,387 1,065,147
2,125,013 2,037,852 (1,694,721) 1,837 2,469,981
3,461,277 2,037,852 (1,979,225) 15,224 3,535,128
3,476,501 2,205,750 (2,122,123) - 3,560,128

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

43

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2023

18b 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
Unrestricted funds:
Designated funds:
Information and publications
Publications
Support for people affected by lymphoma
Counselling/psychological support
Information & support, including helpline,
buddy scheme & support groups
Investment Reserve		 At 31
December
2021
£
-
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
15,225 228,000 (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.

Purposes of restricted funds

Information and publications

Publications

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

44

Lymphoma Action

Notes to the financial statements

For the year ended 31 December 2023

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		 2023
2022
£
£
40,950
37,800
-
40,950
40,950
78,750
Property		 2023
2022
£
£
1,826
4,383
-
1,826
1,826
6,209
Equipment
40,950 78,750 1,826 6,209

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.

45

Reference & administrative

Trustees

Mark Harrison (#*)

Chair (and Chair of Remuneration Committee)

Dr Cathy Burton

Tricia Cavell-Hill (#*)

Stepped down November 2023

James Cray (*)

Susan Daniels

Keith McLeod (#*)

Treasurer (and Chair of Finance and Risk Committee)

Chief Executive Ropinder Gill

Key management personnel Jim Howson

Director of Finance

Dallas Pounds

Director of Services

Deborah Laing

Director of Fundraising & Communications

Company Secretary Ropinder Gill

President

Professor John Radford

David McNeill

Patron

Harriet Outred (#)

Stepped down February 2024

Sarah Wells

Stepped down July 2023

Shaf Mansour

Lord Menzies Campbell of Pittenweem

Charity number

England and Wales 1068395

Scotland

Christina Kirby

SC045850

Appointment ratified November 2023

Company number

Charlotte Locks-Moro (#)

Appointment ratified February 2024

# Member of Finance and Risk Committee * Member of Remuneration Committee

03518755

Registered office

Unit 3, Bell Business Park Smeaton Close Aylesbury Buckinghamshire HP19 8JR

Website

46

Medical Advisory Panel (continued)

Bankers

CAF Bank Ltd

25 Kings Hill Avenue, West Malling, Kent ME19 4JQ

National Westminster Bank plc

22 Market Square, Aylesbury, Buckinghamshire HP20 1TR

Lloyds Bank plc

25 Gresham Street, London, EC2V 7HN

Auditor

Sayer Vincent LLP

110 Golden Lane, London, EC1Y 0TG

Dr Andrew McMillan – retired from MAP April 2023 Dr Christopher McNamara Dr Brian D Nicholson Dr Wendy Osborne Dr Shankara Paneesha Dr Ruth Pettengell Professor Andrew Pettitt Professor John Radford (Chair) Dr Ravi Ratnavel Dr Bhupinder Sharma Sarah Wells- retired from MAP July 2023 Dr Andy Wotherspoon

Medical Advisory Panel

Dr Kirit Ardeshna Charlotte Bloodworth Dr Adrian Bloor Professor Kristian Bowles Dr Cathy Burton Kathryn Chamberlain - joined MAP August 2023 Dr Graham Collins Professor David Cunningham Dr Shirley D’Sa 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 Christine Kirby - joined MAP August 2023 Dr Kim Linton Dr Prem Mahendra Dr Pam McKay

47