n(r
MLD-UK
COMPANY NO. 3018132
ENGLAND AND WALES
A COIIqPANY LIMITED BY GUARANTEE
AND NOT HAVING A SHARE CAPITAL
REGISTERED CHARITY NO. 1112148
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024
KING LOOSE & CO
INDEPENDENT EXAMINERS
ST JOHN'S HOUSE
5 SOUTH PARADE
SUMMERTOWN
OXFORD OX2 7JL

MLD-UK
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29" FEBRUARY 2024
CONTENTS
Company Inforination
Directors, and Trustees, Report
Statement of Trustees, Responsibilities
Independent Examiners, Report
Statement of Financial Activities
Balance Shcet
7-11
Notes to the Financial Statements

MLD-UK
F￿ANCIAL STATEMEINTS
FOR THE YEAR ENDED 29 FEBRUARY 2024
COMPANY INFORMATION
Directors and Trustees
Carol Ellis (Chair)
Heatliei. Julien (Treasurer)
Rachel Gray (resigned 8 July 2024)
Sue Wells
Dianne Wilcs
Com
an
Secreta
Dian¢ Wiles
Com
an
Number
3018132
Chari
Number
1112148
istered Office
St John's House
5 South Parade
Summertowii
Oxford
OX2 7JL
Bankers
Lloyds Baiik plc
PO BOX 1000
Aiidover
BXI ILT
Inde
endent Examiner
Mrs Heather C. Fanthome FCA
King Loose & Co
St Joliii's House
5 South Parade
Suinmertown
Oxford
OX2 7JL

MLD-UK
DIRECTORS, AND TRUSTEES, REPORT
FOR THE YEAR ENDED 29" FEBRUARY 2024
Tlie trustees present tlieir annual report and financial statements of the charity for the year ended 29
Febi'uary 2024. The financial stateinents have been prepared in accordance with the accounting policies
set out in note I to the accounts and comply with the charity's meinoranduin and articles of association,
tlie Coinpaiiies Act 2006, tlie Charities Act 2011, and Accounting and Reporting by Charities= Statemeiit
of Recomineiided Practice applicable to cliarities preparing tlieir accounts in accordance witli tlie
Financial Repoiting Standard applicable in the UK and Republic of li'eland Charities SORP (FRS
102). and the Financial Reporting Standard applicable in tlie UK and Repliblic of Ireland (FRS 102)-
Structure
overnance and mana
ement
MLD-UK was incorporated on 3, Februaiy 1995 as an incorporated charity limited by guarantee aiid is
goveriied by a memoraiiduin and articles of association.
Ob ects or
anisation and activities includin
ublic benefit statement
The aims and objectives of Lymfund - the cliarity arn] of MLD-UK - as set out in the Meinorandum
of Association are'.-
To proinote aiid protect health by advancing the public's education, in particular the education of
therapists and health professionals, iii manual lyinpliatic draiiiag¢ (MLD) aiid to assist in the cost of
ti'eatment foi. those persoiis in necessitous circuinstances who are unable to afford the treatment.
In considering these aims and objects, the trustees have reviewed the giiidance issued by the Cliarity
Comiiiission in relation to public beiiefit, and consider that the public benefit test coiitinu¢s to be
satisfied.
Reference and administrative details
All directors of the coinpany are also trustees of tlie cliarity, and there are no otlier trustees. All of tlie
ti-ustees iiamed on page I seivcd dui'ing the period, or as othenvise noted. All other admiiiistrative
details are as listed on page l. All trustees participate iii the managem¢iit of the charity.
Trustees a
ointment and trainin
Trustees are appoiiited at the annual general meeting, usually held in late spring. Nominations ar¢ PLIt
foiThvard prior to the Ineeting, when the individual has confirined their willingness to serve, and tlien
forinally proposed, seconded and voted upon at tlie meeting itself.
Induction of new ti-ustees is informal, mainly covered by word of mouth and attendance at meetings
wIie￿ policy decisioiis are takeii, and inatters of coiicem discussed. There is 110 specific training policy
for iiew ti-usteesldirectoi-s.
' Grant makin
oli¢
Gi-ants will be given to benefit anyone of any age, sex, race or religion, resident anywhere in the UK
as long as the application process has been completed correctly.

MLD-UK
DIRECTORS, AND TRUSTEES, REPORT
FOR THE YEAR ENDED 29 FEBRUARY 2024
Review of achievements and erformance
Supporting therapists and hcalthcare professionals is the key element of the charity's educational
strategy - enhancing clinical, care and research expertise. Tlie cliarity, through its awareness cainpaigns
and conferences, is becoming increasingly successful in this activity.
Tlie trustees are satisfied that tlie acliievements and perforn]ance of the charity demonstrate good
progress.
Future
lans
The cliarity hopes to build upon the educational and grant giving progress, and to continue to enliance
and iinprove its services in accordance with the objects given on page 2.
Tan
ible fixed assets for use b the chari
Details of movements in fixed assets are set out in the notes to the accounts- none of the assets ar¢
believed to be valued at a Inaterially different sum from that reflected in the accounts.
Finances and reserves
olic
The reserves policy is to maintain sufficient resources to Cover 12 months of expenditure. The total
expenditure for tlie period was £1 1,579 but prior to COVID ran at arouiid £50,000 pcr annuin and
reserves would tlierefore need to be approximately £50,000. Reserves at tlie year-eiid wcre £75,702.
The Trustees recognise that tlie Covid 19 pandemic has Iiad a significant impact on the finances of tlie
Cliarity ill tlie sliort te1111. In coininon with many Charities income continues to be reduced. The Trustees
Iiave respoiided by immediately initiating measures to cut costs and seek alternative avenues of
fundraising, and have made appropriate changes to ensuit the long terin sustainability of the Charity. As
a result they fecl that the Charity's finances are in a satisfactory positioii.
Investment olic
Investinents are held iii short to mediuin tem bank deposit accounts in order to provide flexibility and
ease of access. The Iiighest available rate of interest is actively pursued, but this is dependent upon the
capital sum available to be invested and the overriding requiremciit of accessibility. Th¢ investinent
objective is to maintain the purchasing power of the monies uiitil they are required to satisfy the graiit
making process.
Risk mana
ement
The trustees hav¢ exasnined the major strategic, business and operational i-isks wliicli tlie charity faces or
Inay face, and confirin that systems are in place to eiiable regular reports to be produced, so tliat the
necessary steps can be taken to lessen any such risks.
The principal risks faced by the charity lie iii the continuity of members deriving benefit froin
mcinbership and tlieii. willingiiess to pay the aniiual membership fees, the continued ability of tlie
trustees to bring in and train new trustees to continue the charitable and administrative work of tlic
¢liarity and the continued financial success of the cliarity's conferenccs.

2b.
MLI)-UK
DlliE, CTOILSI ANI) TRUST£IS' REPORT
FOR THE YEAR FNDED 29TH FFBRUARY 2024
Indc
¢ndent ExaD]finer
Mrs Heather C. Fanthoine FCA of KinE Loose & Co has agre￿ to offer for re-appoiiitmeiit us
tlie bidcpeLidLiiL Ewnincr lo the chai'ity
Small com
#n
)Vi$iQTL
'Il?As repoi'L lias becii prepared in aLcordaLice willi thc Sniall Conipwiics, regiine of ili¢ Conipaiiius Acl
?006.
rnval
"Il)is report WÈLS approved by the board of directors and trustees on ...........
si￿]ed on its bebaif by:
Heather Julicn

MLD-UK
STATEME, NT OF TRUSTEFts' REspof4StBILTfiES
FOR THE YEA
D 29- FEIIRUARY 2024
'the Iruste¢s arc requircd by law lo prepaj'e fil1￿]ela1 stal¢in¢nts for earli financi81 year wlii¢li give a lrne
aiid fuir view ot the slate of affait3 of tli¢ ¢harily. ￿ld of iL8 results ftir thal pcriod. Tii preparing illose
financial stalcinei)Is, tlie triistecs are rcqyired to:
Sel¢¢l suiiable accounting policies 8iid then apply tliem eonsislently,
Observe ijie mediods alld principles ui t]Ic applicable Cliarilics SORP.
Make judgcments and estimates that are re8sonable and prudeiit.
Slate whether applic8ble accounting standards have bcen followed, subjecl lo any material
departures disclosLd aiid exp18incd in the finaiicial statements.
Prcpare the fiiiancial sthtunciits. on the goiiig conccni basis unlass it is ii)appropriate to presiinic
Ilial t])¢ charilable Coinpaiiy will ¢oiitiiiuc in busiiies5,
Tlie li'i15lees drc respnii%ible for kcepllig i)roper accoiiiiting rccoriLs whith disclosc willi T¢850nable
acciira¢y llt Illly liiiiL Ilie lin￿ela1 position oldie cliarity, aiid lo eiiable tlicin to eiisurc diat tlic Fiiian¢ial
statemeiits con)ply ivith the Cotnpanies Aci 2006, thL Cl)arilies Act 2011 and the applicabl¢ Charities
SORP. Thcy are also responsible for 58feguardiiig ilie u5s¢ls of the charity aiid hence for takiiig
reasonable steps for the prevenlion and detection of fraud and other iTregiilarities.
Th¢ trnstees arc ffsponsible for the niaintenance and integrity of Ihe charity ald f]twicial intomiation
included on the cIwity's website in accordance with Icgislation in the United Kingdom gov¢ming the
preparalioIi ￿ld di55einlliation of fm&icial 51atcmellts.
B), or(ler of the board nr
diroit(Jr¥ and truste0¥
Heather.luii¢n

MLD-UK
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 29 ' FEBRUARY 2024
I report on the accounts of the charity for the year ended 29 February 2024, which are set out oil
pages5 to 11.
Respective responsibilities of trustees and the exAminer
The trustees (wlio are also tlie directors of tlie coinpany for tl)e purposes of Company law) are
respoiisible for the preparatioii of tlie accounts. Tile cliarity's trustees coiisider tliat an aiidit is iiol
required for tliis year uiider sectioii 144(2) of the Cliarities Act 2011 (tlie 2011 Act) and tliat an
independent examination is needed.
Having satisfied iiiyself that the cl)arity is not subject to audit under Part 16 of the Coinpanies Act
2006 and is eligible for iiidependent examiiiation, it is my responsibility to..
examine the accounts under section 145 of the 201 l Act-
to follow the procediires laid down in the General Directions given by the Charity
Comiiiission uiider section 145(5)(b) of the 201 l Act. aiid
to state whether particular niatters have conie to my atteiition.
Basis of Independent Examiners report
My examination was carried out in accordanee witli the General Directions given by the Charity
Coiiiii)issioii. An examiiiation iiicludes a review of tl)e accountiiig records kept by tlie charity aiid a
coii]pari50n of the accounts presented with those record5. It also includes consideration of any unusual
itei)Is or disc105ures in the accounts and seeking explanations froitj you as trustees conceming any
siich iiiatters. The procedures undertaken do not provide all the evidence tliat would be required in an
audit, and conseqiieiitly. no opiiiion is given as to whetlier tl)e accounts pre5eiit a "true aiid fair view"
aiid tlie report is liiiiited to tliose IT]atters set out in the statement below.
Ind¢pend¢nt ExAminer's statement
In connection with my examination. no matter lias come to my attention..
which gives me reasonable cause to believe that in any matcrial respect the requirement5
a) to keep accounting records in accordaiice with section 386 of the Coiiipaiiies Act 2006. and
b) to prepare accounts wliicli accord with the accoun¢ing record5, coniply with the accouiiting
requirements of the Conipanies Act 2006 and with the Inethods and principles of Ilie
Stateiment of Reconimended Practice. Accouiitiiig aiid Reporting by Charities. have not been
met, or
2. to wliich, in our opinion. attention sliould be drawn in order to enable a proper understanding of
the accouiits to be reached.
Date..
Naine:
(Heather C. Fanthome FCA)
Firiii.. King L005e aiid Co.
5 South Parade
Suimmertown
Oxford OX2 7JL

MLD-UK
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 29 FEBRUARY 2024
SUMMARY INCOME AfqD EXPENDITURE ACCOUNT
Unrestricted
Funds
2024
Total Unrestricted
Funds
Funds
2024
2023
Total
Funds
2023
Note
Income & Endowments from
Meinbership Fees
Study Day liicome
Conference Income
20,841
4,215
20,841
4,215
18,846
18,846
Doiiatioiis
Fuiidraisiiig Activities etc
Iiivestmeiit Income
230
230
390
390
761
761
88
88
Total Income & Endowments
26,047
26,047
19,324
19,324
enditure on
Raisiiig Funds
Study Day Costs
Charitable Activities
162
162
785
785
5,503
5,503
5,914
5,914
6,106
6,106
Total Expenditure
11,579
11,579
6,891
6,891
Net Incoine/(Expenditure) for the Period, being
Net Movemeiit in Funds
14,468
14,468
12,433
12,433
Fund Balances Brought Forward
61,234
61,234
48,801
48,801
Fund Balances Carried Forward
75,702
75,702
61,234
61,234
Tliei-e were no other recognised gains or losses in respect of 2024 or 2023, other than those reflected in
tlie stat¢inent of financial activities.
The noles onpages 7 lo Ilform parl ofthese accounls.

MLD-[￿l
BALANCE SHCI fT
AS AT 29Th FEBRUARY 2024
COIIIPANY NUIVIBER 3018132
2024
Note
Fixed As$cts
Current As¥et
Siock
52
52
Debtors
1,920
75,176
1,9?0
Cash at Bai
77,148
63,408
Creditors: Amounts
fallllig diie in onc ycar
1,446
Net Current A.$sets
75,70?
Totsl Ass¢ts Current Liabilities
75,70?
61,234
resented b
Unresiricted Fimds
75,702
61,234
For the year a)dLd ?9th February 20?4 thc eompimy was eiiliiled l() exemplion fron) the rcqiiircmenl
have an ¢iudit uiidci. seclinn 477 of tlic Companics Aol ?006 relaliiig to smo11 compatiics. No
iiiembc13 have rcquirLd tl)c COli)Pdny lo oblain an audit of ils accoiints for il)¢ year iii qu&%ti()n in
acLoiYlai)ce wit]1 suclion 47() of Ihc Coiiipanics Act 200C). Thc dirLclors acknowledgc th¢iT
rcsponsibiliLy for coInplying witli Ihe requireniciils of ihe Act with rcspect to acLI)Ullting rccords ¥nd
ror Ihe prcpai?tioii ol"#ccoiiiits.
Tljcse uccounls Eiave bcLll prepared in accordance with tlie provisions appli¢ablL lo coinponics 511bjecl
lo ihe small Con1p￿lI¢S i'¢gimc.
Approved by the board ofdlrectors and trustees on
on its behalf by:
. 2021 aDd signed
Hoxther.lulien
Ti'easurer.
Jlie n￿¢1 onpages 7 to ljfoi'iiiwii'l oftliese accoiint.s.

MLD-UK
NOTES TO THE FINANCIAL STATEMENTS
TH
FOR THE YEAR ENDED 29 FEBRUARY 2024
Accountin
olicies
(a)
General information
These finaiicial statements have been presented in Pounds Sterling as this is the
cui-rency of th¢ primary economic environment in wliich the cliaritable coinpaiiy
operates.
(b)
Basis of preparation
The accounts (financial stateinents) have been prepared under the historical cost
conveiition with iteins recognised at cost or transaction value unless othenvise stated in
tlie relevant iiotcs(s) to tl)ese accounts. Tlie financial stateinents Iiave been prepai-ed in
accordaiicc witli tlie Stateinent of Recoinineiided Pi'actice: Accounting aiid Reporting
by Cliarities preparing tl)eir accounts in accordance witli the Financial Repoiling
Standard applicable in the UK and Repiiblic of Ireland Charities SORP (FRS 102).
and tlie Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102). the Charities Act 2011 and the Compaiiies Act 2006.
The cliarity constitutes a public benefit entity as defined by FRS 102.
The charity has taken advantage of the exemption to prepare a cash flow statement, as
contained in Financial Reporting Standard I, on the grounds that it is a small charity.
(c)
Activities
Tlie finaiicial stateinents include the results of the cliarity's operations as d¢scribed in
the Dii'ectors, and Trustees, Report,
(d)
Income recognition
Income of all kinds is accounted for when receivable, i.e. in the period in wliich tlie
charity is entitled to receipt, it is probable tliat the incoine will be received and the
amount of income receivable can be measured reliably.
No permanent endowments have been received in the period.
(e)
xpeDditure recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive
obligation committing the cliarity to tliat cxpenditure, it is probable that settlement will
be required and the amount of the obligation can be reliably measured.
Expenditure is included on an accruals basis and has been classified under headings that
aggregate all costs related to the category.
All core cost categories are regarded as being of a support nature to the charity's
priiicipal activity, as described in the Directors, and Trustees, Report. It is anticipated
that any future specific projects will be covered by restricted funds -
i.c. funds i-aised
specifically for that project.

MLD-UK
NOTES TO THE FINAINCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024
Accountin
olicies cont'd
(f)
Grants payable (including treatment costs)
Graiits payable arc payineiits Inade to tliird parties in the furtherancc of the cliarity's
objects. In the case of unconditional graiit offers, tl)ese are accrued once tlie recipient
lias been notified of the award. Conditional grants are only accrued when the conditioiis
have beeii fulfilled and the recipient notified.
No multi-year grants arc made, but applicants may apply more than once.
(g)
Value added tax
Value added tax is not recoverable by the Cliarity, and as such is included iii the
relevant costs in the statement of financial activities.
(h)
Operating leases
The costs of operating leases, wliere the risks and respoiisibilities of ownership remaii)
witli the lessor, are cliargcd to the stateinent of financial activities as incurred.
Tangible assets and depreciation
Tangible assets are initially rccognised at cost which is tlie purchase price plus any
directly attributable costs. Subsequently tangiblc assets are mcasured at Cost less
accuinulated depreciation and impairinent losses.
(i)
Financial assets- classified as basic financial instruments
i) Cash and cash equivalents
Casli aiid casli eqiiivalents include cash in hand, deposits lield with banks, aiid othei-
sliort terni liighly liquid investments witli original Ma￿ritieS of three montlis oi-
less.
ii) Trade and other receivables
Trade and otlier receivables that are receivable withiii one year are measured at the
undiscounted amount of the casli expected to be received, net of any impairmcnt.
iii)Tradc and other payables
Trad¢ and other payables that ar¢ payable within one y¢ar are measured at the
undiscounted ainount of the cash expected to be paid.
(k)
Fund accounting
Unresti'ictcd fuiids comprise those funds which the trustces are free to use iii
accordance with the objects of the Charity, as defined in the constitution.
All of the charity's assets are currently represented by unrestricted funds.
(i)
Volunteers
Tlie valuc of services provided by volunteers is not incorporated into these financial
statemeiits.

MLD-UK
NOTES TO THE FINANCIAL STATEMENTS
TH
FOR THE YEAR ENDED 29 FEBRUARY 2024
Accountin
olicies cont'd
(m)
Donated services
Where services are provided to the charity as a donation that normally would be
purchased from suppliei's, this contribution is included in the financial stateinents at ali
estimate based on the value of the contribution to the charity.
(n)
Going concern
The fiiiancial statements Iiave beerj piEpared on a going concern basis.
The curreiit economic conditions present increased risks for all businesses. In respoiise
to sucli conditions, the directors/trustees liave carefu Ily considered these risks,
including ali assessincnt of uncertainty 011 future tradiiig projection for a period of at
least 12 Inoiiths from the date of signiiig tlie financial statements, and the extent to
which they iniglit affect the preparation of thc financial statements.
The directorsltrustees have concludcd that the going concern basis remains appropriate.
Charitable activities
Total
Funds
2024
Total
Funds
2023
Unrestricted
Funds
Provision of Facilities
Rent Payable
Support and Education Costs
AGM, Coininitte¢ Meetings and Conferences
Fees, Salaries and Office Cover
Employer Pension Contributions
Statioiiery aiid Postage
Computer Costs
Sundry Expenses
Ti-catineiit Costs
Clerical Assistance
Indepeiident Examination costs
Baiik and PayPal Charges
Bad Debt provision
Teleplione
350
4,500
13
4,500
13
13
4,100
1,386
15
1,386
15
1,643
5,914
5,914
6,106
Total funds 2023 relate wholly to unrestricted funds

io.
MLD-UK
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024
Staff costs
2024
2023
The average nuinbei. of pernianent personnel
einployed during the year was:
Clerical
Tlie aggregate payroll costs of tliese employees
were as follows:
Salaries
Einployei. Peiision Contributions
No einployee received emoluments above £60,000 during the year.
2023
Statuto
disclosures
2024
Trusteesldirectors reinuneration
Operating lease payments- Preinises rcnt
Nil
Nil
2023
Debtors
2024
Trade Debtoi"s
Pi-cpayineiits
1,920
1,920
1,920
1.920
Creditors: amounts falli
due in one
ear
2024
2023
PAYE Creditor
Accrued Expeiiscs
Defei'red Income
1,446
2,174
1,446
2,174

11.
MLD-UK
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29TH FEBRUARY 2024
Share ca
ital
MLD-UK is liinited by guarante¢ and does not have a sliare capital.
Unrestricted funds
All of the charity's net assets are currently represented by unrcstricted funds. This was also tlie
situation for tlie 2023 year.
Trustees, remuneration and ex
enses
None of the trustecs receive remuneration from the charity.
No trustee receives expenses from the charity althougli occasioiial, low value, cost
reimbursements arc inade.