ALTA – Addenbrooke’s Liver Transplant Association Charity number: 1115971
Trustees Report and Accounts Year ended 31 March 2024
Providing support and information for liver transplant patients and their families
ALTA – Addenbrooke’s Liver Transplant Association Trustees Report and Accounts for the year ended 31 March 2024
Contents
Officers, advisers, and contact details ...................................................................................................................... 2 A personal message from the Interim Chair .............................................................................................................. 3 Our mission ............................................................................................................................................................. 4 Our membership and support group ..................................................................................................................... 4 Operational .............................................................................................................................................................. 4 Structure, Governance and Management ............................................................................................................. 4 Public Benefit ....................................................................................................................................................... 5 Celebration Day ................................................................................................................................................... 5 Financial review ....................................................................................................................................................... 5 Change of period end ........................................................................................................................................... 5 Basis of preparation ............................................................................................................................................. 5 Results for the period ........................................................................................................................................... 5 Closing reserves and balance sheet ..................................................................................................................... 6 Reserves policy .................................................................................................................................................... 6 Going concern ..................................................................................................................................................... 6 Statement of Trustees responsibilities ...................................................................................................................... 7 Independent Examiner’s Report ............................................................................................................................... 8 Statement of Financial Activities .............................................................................................................................. 9 Balance Sheet ........................................................................................................................................................ 10 Notes to the accounts ............................................................................................................................................ 11
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ALTA – Addenbrooke’s Liver Transplant Association Trustees Report and Accounts for the year ended 31 March 2024
Officers, advisers, and contact details
Charity registration
Registered in England and Wales; number 1115971
Trustees
The current Trustees are: Gillian Kitchener (Chair) Joan Cantwell (Secretary) Sue Gray John Kitchener Brian Simpson (appointed 8 July 2023) Kenneth Steel Caroline White
Bank
Independent Examiner Website and social media Contact us Contact address Donate to help us
and those that have resigned during the period: Kim Brown (appointed 8 July 2023, resigned April 2024) Brian Dean - 9 July 2023 Paul Senior – June 2023 Michael Stirland (appointed 8 July 2023; resigned March 2024) CAF Bank 25 Kings Hill Avenue, West Malling, Kent ME19 4JQ Christopher Hardy ACA 4 Hambleden Drive, Wallingford, OX10 0PQ www.alta.org.uk Addenbrooke’s Liver Transplant Association (ALTA) info@alta.org.uk Homefield, Little Heath, Gamlingay, Bedfordshire, SG19 3LL
www.justgiving.com/a-l-t-a
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ALTA – Addenbrooke’s Liver Transplant Association Trustees Report and Accounts for the year ended 31 March 2024
A personal message from the Interim Chair
Dear Member,
Having agreed at the AGM last year to become Interim Chair, what a year it has been! Out of the blue in October 2023 I received a letter from the Solicitors of Mr Brian Freeman’s Estate saying that they wished to make ALTA a part payment of £100,000. Mr Freeman had written to me previously about his wife Sheila, who had sadly died a couple of years earlier. She had lived 20 good years following her liver transplant at Addenbrooke’s and were forever grateful for the help and support they were given.
ALTA wanted to spend this money wisely and for the benefit of all liver transplant patients. Kelly McPhie had already identified the manual recliner bedside chairs she wanted for Ward G5 refurbishment and we saw this as an excellent way for us to spend. It has taken ever since to get this purchase completed and I am happy to say that the order is almost ready to be placed.
Psychological and social support for both pre and post-transplant patients has also been identified as an urgent need and interestingly Addenbrooke’s is the only major transplant centre that does not have this available. I had a meeting with Stephen Bond and Liz Mowlem and they requested we fund their bid for a 2 year post and am pleased that we were in a financial position to do so, thanks to the amazing legacy we have received, along with a further £40,000 from the sale of their house. The remainder will be funded by ACT.
The Trustees have always had minimal expenditure running the charity and the use of email, our website and Facebook has helped to achieve this.
I will continue to strengthen our links within Addenbrooke’s as well as outside organisations such as the British Liver Trust. You may have noticed requests for help with various research projects and surveys.
Whilst saddened to hear of the passing of Professor Sir Roy Calne, our Honorary President for over 32 years, I was delighted that I was invited to represent ALTA to a day of celebration of his life and works at Trinity Hall, Cambridge on 11 July 2024. A truly remarkable man without whom most of us wouldn’t be alive and well today.
Gill Kitchener Interim Chair
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ALTA – Addenbrooke’s Liver Transplant Association
Trustees Report and Accounts for the year ended 31 March 2024
The Trustees present their annual report along with the accounts covering the year ended 31 March 2024. The accounts have been prepared based on the accounting policies set out in note 1 to the financial statements and comply with the charity’s constitution.
Our mission
ALTA is a registered charity formed in 1991 by a group of patients and clinicians who recognised the need for support of this kind. Our objective is to provide support, financial or otherwise, for liver transplant patients and their families before, during and after transplantation.
We aim to do this by:
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visiting patients undergoing assessment and transplant to provide advice and support.
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providing additional support to that given to transplant recipients by healthcare professionals.
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providing grants to further the work of organisations helping liver transplant patients and on occasions direct financial support towards the welfare of patients and their families.
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a newsletter and website to keep members up to date.
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responding to emails and queries sent via our website
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sponsoring liver transplant patients who participate in the annual World and British Transplant Games.
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raising the awareness of the importance of organ donation in the UK.
Although we now have restarted the programme of ward visits the Covid Pandemic meant we were unable to directly meet transplant patients, especially in an hospital environment. This lack of contact also reduced our visibility and there were less demands on the charity for direct financial support for welfare. An offshoot of the pandemic was that we enhanced our indirect support by telephone and web-based contacts as well as social media pieces, in addition to our regular updates and news items through our website and newsletters.
Our membership and support group
Membership is open to all liver transplant patients as well as to their families. There are no membership charges. Support and advice are always available.
Becoming a member of ALTA provides the opportunity to contribute to how we move forward in supporting patients and families who are pre- and post-transplant and making sure they are informed of the activities undertaken by ALTA. There is a free newsletter, via post or e-mail, covering the latest news about ALTA and other topical information.
Operational
The charity is an unincorporated association, governed by a constitution adopted Structure, on 9 August 2005, as amended on 6 October 2013. Governance and The Charity was registered on 30 August 2006. Management
The Charity is run by the Trustees, who are elected members of the charity. There is a minimum of three but a maximum of fourteen Trustees. One third of the Trustees retire by rotation at each General Meeting but are eligible for re-election.
Additional Trustees may be appointed by the existing Trustees, either to replace a retiring Trustee or where it is felt that the Charity would benefit from additional skillsets and expertise. Following a selection process new Trustees will be taken through an induction programme covering the ethos, mission, governance, and financial background of the charity. They are also briefed on the role of a Trustee and Charitable law.
There are four formal Trustee meetings each year, but all Trustees participate in the informal communications in the interim periods.
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ALTA – Addenbrooke’s Liver Transplant Association
Trustees Report and Accounts for the year ended 31 March 2024
There is a Welfare Committee that consists of the Chair, plus at least two other Trustees and the Finance Officer if they are not a Trustee. This Committee can process smaller Welfare payments and other purchases in furtherance of the Charity’s objectives without reference to the full board of Trustees.
None of the Trustees received any remuneration for their services.
The charity has no direct employees.
Public Benefit
Our purpose is to provide support, financial or otherwise, for liver transplant patients and their families before, during and after transplantation as outlined in our mission.
The benefits can be identified through feedback from patients and families that we have assisted, and we constantly review what does and does not work.
The trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have regard to the Charity Commission’s general guidance on public benefit, “Charities and Public Benefit”.
Celebration Day
We had a very successful Celebration Day in July 2023 and our next is 13 July 2024. We are planning this along the lines of previous events with relevant speakers and information sessions as well as opportunities to meet other transplant patients and their families. The AGM will also be held on this day.
Financial review
Change of period end
Basis of preparation
Results for the period
The financial period end has been moved to 31 March in 2023. These accounts cover the year to 31 March 2024, comparative figures for the previous period cover the nine months to 31 March 2024.
The accounts have been prepared in accordance with FRS102 and the Statement of Recommended Practice on Accounting and Reporting by Charities (effective 1 January 2019).
The Statement of Financial Activities shows a surplus of £141,606 (2023: £5,694), all unrestricted.
Total income in the period was £147,760 (2023 - £11,278). The majority of this, £140,173, was from a single legacy, for which we are extremely grateful. As noted elsewhere this money, plus a top up from the existing reserves, has been designated by the Trustees for specific purposes.
Donations in the year were down, at £5,688 (2023: £11,049), but the prior period included a number of larger specific donations.
We are beholden to all of donors and fundraisers and the contributions they have made and thank them all.
Total expenditure was £6,154 (2023 - £5,584), which included £2,318 of grants and awards (2023 – £3,675) and £3,836 relating to overheads (2023 – £1,909). Expenditure last year included £1,615 for the celebration day, including venue hire and catering costs.
Included in the grants and awards was our contribution to support the British Transplant Games in August 2023, and 11 liver transplant patients participated.
There were no major grants in the year, and we are reviewing particular projects to spend down the designated funds. Currently we have identified:
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therapy chairs for the ward
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partially fund two years psycho-social support for transplant patients.
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ALTA – Addenbrooke’s Liver Transplant Association Trustees Report and Accounts for the year ended 31 March 2024
At the period end the Charity had unrestricted net assets of £183,397 (2023 – Closing reserves and £41,739), of which £153,500 (2023: £8,500) has been designated by the Trustees. balance sheet
The cash balance at the yearend was £142,719, with a further £40,173 of debtor in respect of the legacy, received after the year end.
There was £52 (2023 - £52) of restricted funds to be donated to the Perfusion Machine Fund operated by Addenbrooke’s Charitable Trust.
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Whilst the charity held general reserves of £29,485 (2023 - £33,239) at the balance
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Reserves policy sheet date, which is significantly more than its annual expenditure, the amount involved is not significant in the event of a number of larger claims for financial assistance.
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The Trustees have designated a further £153,500 (2023: £8,500) of funds received from specific donations and a legacy to cover some major programmes. To date they have identified the need to buy some therapy chairs for the ward at Addenbrooke’s and sponsoring a psycho-social support programme over two years.
The Trustees will keep this under review but are looking to maintain the reserves at a level having regard to potential future major projects that will enhance the support we can give.
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The Trustees review the charity’s cash flow to ensure that it has sufficient working
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Going concern capital available to sustain its operations and that it can meet its day-to-day requirements from existing cash resources.
The Trustees regularly review the risks and consider the potential impact on the charity taking into account existing resources, together with anticipated future income and outgoings.
Our current projections show that the charity is expected to be able to meet its liabilities as they fall due for the foreseeable future. After careful consideration of these factors, the Trustees have concluded that the going concern basis of preparation is appropriate.
This report was approved by the Trustees and signed on their behalf on 4 July 2024
Gill Kitchener Chair 4 July 2024
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ALTA – Addenbrooke’s Liver Transplant Association Trustees Report and Accounts for the year ended 31 March 2024
Statement of Trustees responsibilities
The Trustees are responsible for preparing the Annual Report of the Trustee and the Accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustee to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.
In preparing these accounts, the Trustees are required to:
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select suitable accounting policies and then apply them consistently
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observe the methods and principles in the Charities SORP
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make judgments and accounting estimates that are reasonable and prudent
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts
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prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity and group will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the Constitution. The Trustees are also responsible for safeguarding the assets of the charity and hence, for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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ALTA – Addenbrooke’s Liver Transplant Association Trustees Report and Accounts for the year ended 31 March 2024
Independent Examiner’s Report
I report to the trustees on my examination of the accounts of Addenbrooke’s Liver Transplant Association for the year ended 30 June 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Christopher Hardy ACA
Associate of The Institute of Chartered Accountants in England & Wales
4 Hambleden Drive Wallingford OX10 0PQ
5 July 2024
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ALTA – Addenbrooke’s Liver Transplant Association Trustees Report and Accounts for the year ended 31 March 2023
Statement of Financial Activities
| Note | 31 March 2024 | 31 March 2023 | |
|---|---|---|---|
| £ | £ | ||
| Incoming resources | |||
| Income and endowments from: | |||
| Donations | 3 | 5,688 | 11,049 |
| Legacy | 140.173 | - | |
| Investments – bank interest | 1,899 | 229 | |
| Total | 147,760 | 11,278 | |
| Resources expended | |||
| Expenditure on: | |||
| Charitable activities – donations, grants, and patient | 4 | 2,318 | 3,675 |
| support costs | |||
| Support and administration costs | 5 | 3,836 | 1,909 |
| Total | 6,154 | 5,584 | |
| Net income | 141,606 | 5,694 | |
| Funds brought forward | 41,791 | 36,097 | |
| Total funds carried forward | 8 | £ 183,397 | £ 41,791 |
The notes on pages 11 to 13 form part of these accounts.
All the above results are derived from continuing activities. All gains and losses recognised in the period are included above.
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ALTA – Addenbrooke’s Liver Transplant Association Trustees Report and Accounts for the year ended 31 March 2023
Balance Sheet
| Note | 31 March 2024 | 31 March 2023 | |
|---|---|---|---|
| £ | £ | ||
| Current Assets: | |||
| Debtors and prepayments | 7 | 40,678 | 414 |
| Cash at bank | 142,719 | 41,530 | |
| Total current assets | 183,397 | 41,944 | |
| Creditors: amounts falling due within one year | - | 153 | |
| Total assets less current liabilities | 183,397 | 41,791 | |
| Total net assets | £ 183,397 | £ 41,791 | |
| Charity funds | |||
| Unrestricted funds: | 8 | ||
| General | 29,845 | 33,239 | |
| Designated | 153,500 | 8,500 | |
| Restricted funds | 8 | 52 | 52 |
| Total funds | £ 183,297 | £ 41,791 |
The notes on pages 11 to 13 form part of these accounts.
The accounts were approved by the Board of Trustees and signed on their behalf by:
Gill Kitchener Chair 4 July 2024
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ALTA – Addenbrooke’s Liver Transplant Association Trustees Report and Accounts for the year ended 31 March 2024
Notes to the accounts
1. General Information
The Charity is governed by a constitution adopted on 6[th] October 2013 and is registered with the Charity Commission of England and Wales (charity number 1115971). Membership is free and open to individuals or organisations approved by the Trustees. Members do not have any liability in the event the charity not being able to meet its commitments.
2. Accounting policies
a. Basis of preparation
These accounts have been prepared on an accruals basis, which is consistent with prior years.
These accounts have been prepared under the historical cost convention in accordance with applicable accounting standards and the Statement of Recommended Practice "Accounting by Charities"
b. Going Concern
The accounts are prepared on the going concern basis. There are no material uncertainties about the charity's ability to continue and that the going concern basis of preparation is appropriate.
c. Fund accounting
Funds held by the charity are either:
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Unrestricted funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustee.
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Designated funds - unrestricted funds set aside at the discretion of the trustees for specific purposes.
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Restricted funds - these funds, which arise from grants or donations made for a specific purpose, can only be used for that particular purpose within the objects of the charity. Restrictions arise when stipulated by the donor or grantor or where funds are raised for a specified purpose. The balances of the funds represent the unspent balances.
d. taxation
The charity is not liable to direct taxation on its income. The charity is not registered for Value Added Tax (VAT) and is therefore unable to reclaim the input tax it suffers on its purchases. Expenditure in the accounts is therefore shown inclusive of VAT where appropriate.
e. Incoming resources
Voluntary income, including donations, gifts and legacies that provide core funding or are of a general nature, are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift.
Income derived from merchandise sales and from events is recognised as earned (that is as the related goods or services are provided)
f. Resources expended
Expenditure is recognised when a liability is incurred.
Charitable activities include all expenditure relating to the objects of the charity, including financial assistance and other support for the wellbeing of the patients.
The value of services provided by Trustees and volunteers is not incorporated into these financial statements.
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ALTA – Addenbrooke’s Liver Transplant Association
Trustees Report and Accounts for the year ended 31 March 2024
3. Donations
| 3. Donations | ||
|---|---|---|
| Year to | Period to | |
| 31 March 2024 | 31 March 2023 | |
| £ | £ | |
| Donations and gifts | 5,417 | 10,480 |
| Gift Aid | 271 | 569 |
| 5.688 | 11,049 |
4. Charitable activities
| 4. Charitable activities | ||
|---|---|---|
| Year to | Period to | |
| 31 March 2024 | 31 March 2023 | |
| £ | £ | |
| Awards and grants | 1,493 | 2,850 |
| Welfare support | 825 | 825 |
| 2,318 | 3,675 |
5. Administrative expenses
| Administrative expenses | ||
|---|---|---|
| Year to | Period to | |
| 31 March 2024 | 31 March 2023 | |
| £ | £ | |
| Bank fees | 60 | 53 |
| Celebration day | 1,615 | - |
| Insurance | 96 | 96 |
| IT including platform subscriptions | 584 | 188 |
| Postage | 652 | 279 |
| Printing and stationery | 618 | 741 |
| Website development | - | 507 |
| Stock adjustment | - | - |
| Other | 210 | 45 |
| 3,836 | 1,909 |
6. Trustee costs
There were no permanent employees during the period.
No trustee or person related or connected by business to them, have received any remuneration during the period. No trustee was reimbursed for any expenses.
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ALTA – Addenbrooke’s Liver Transplant Association Trustees Report and Accounts for the year ended 31 March 2024
7. Debtors
| 31 March 2024 | 31 March 2024 | 31 March 2023 | |
|---|---|---|---|
| £ | £ | ||
| Debtors | 40,173 | 339 | |
| Prepayments | 506 | 75 | |
| 40,679 | 414 |
8. Movements in funds
| Brought forward |
Income | Expenditure | Transfers | 31 March 2024 |
31 March 2023 |
|
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |
| Unrestricted funds: | ||||||
| General fund | 33,239 | 147,760 | (6,154) | (145,000) | 29,845 | 33,239 |
| Designated funds*: | ||||||
| Claire Sage Memorial fund | 8,500 | - | - | - | 8,500 | 8,500 |
| Brian and Sheila Freeman Memorial fund |
- | - | - | 145,000 | 145,000 | - |
| Total unrestricted funds | 41,739 | 147,760 | (6,154) | - | 183,345 | 41,739 |
| Restricted funds: | ||||||
| Donation towards Perfusion Machine |
52 | - | - | 52 | 52 | |
| Total restricted funds: | 52 | - | - | 52 | 52 | |
| Total funds: | 41,791 | 147,760 | (6,154) | - | 183,397 | 41,791 |
Designated funds: the charity has received some significant tranches of income which the Trustees have designated for specific purposes, and topped up with some of the Charity’s own reserves:
Claire Sage Memorial fund (2022)
Brian and Sheila Freeman Memorial fund (2024)
To date, £12,500 has been spent on supporting the work of the Physiotherapy Unit at Addenbrookes Hospital. The balance will be applied against similar future programmes supporting liver transplant patients.
A legacy received in late 2023 and has been earmarked to support two major projects:
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Therapy chairs for the ward
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ALTA to partially fund two years psycho-social support for transplant patients. Addenbrooke’s is the only Transplant Centre that does not have anyone in this role.
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