DocuSign Envelope ID: BECA05D7-536D-4CCD-A7B2-C5D7C5ABACD8
Registered charity number: 1185148
Report of the Trustees and Unaudited Financial Statements for the year ended 31 March 2022
## **for British Lymphology Society CIO**
DocuSign Envelope ID: BECA05D7-536D-4CCD-A7B2-C5D7C5ABACD8
## **British Lymphology Society CIO Contents of the Financial Statements for the year ended 31 March 2022**
||Page|
|---|---|
|Information page|1|
|Report of the Trustees|2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Financial Statements|6|
DocuSign Envelope ID: BECA05D7-536D-4CCD-A7B2-C5D7C5ABACD8
**British Lymphology Society CIO Information Page for the year ended 31 March 2022**
## **Registered Charity Number**
1185148
## **Trustees**
Chairperson - Margaret Sneddon Vice Chairperson - Katie Riches Treasurer - Peter Hooper-Smith (appointed 11/05/22) Treasurer - Dawn Heal (resigned 11/05/22)
Trustees - Rebecca Elwell Catriona O'Neill Lorraine Brown Amit Arora Jane Board Rachael Hutton Debra Allcock (appointed 08/11/21) Yolande Borthwick (appointed 08/11/21) Jenny Furniss (appointed 08/11/21) Helen Masey (appointed 08/11/21) Lucie Casserley (resigned 09/02/22) Jill Hewitt (resigned 08/11/21)
**Co-opted Trustee** Cheryl White
## **BLS Scientific Committee chair**
Dr Rhian Noble-Jones
## **Independent Examiner**
J Bardolph FCCA Accountably Ltd 1st Floor, Unit 12 Compass Point Ensign Way Hamble Southampton Hampshire SO31 4RA
1
DocuSign Envelope ID: BECA05D7-536D-4CCD-A7B2-C5D7C5ABACD8
## **British Lymphology Society CIO Report of the Trustees for the year ended 31 March 2022**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity registered with the Charity Commission on 3 September 2019, under registration number 1185148 and is a charitable incorporated organisation - CIO.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees have assessed the risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
## **OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT**
The object of the CIO is the preservation and protection of good health among people in the UK living with lymphoedema/chronic oedema in particular by:
- Advancing education and knowledge in the field of lymphology and related subjects
- Fostering interest in and co-ordinating a strategy for improving the management of chronic oedema, particularly lymphoedema
- Producing and maintaining a register of specialist centres in the UK and Ireland
- Improving the knowledge, expertise and skills of healthcare professional who treat patients
The trustees confirm that they 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 future activities.
## **ACHIEVEMENTS AND PERFORMANCE**
It has been another challenging year for the charity due to the ongoing impact of Covid-19 but I am pleased to say we remain financially stable. We have built on the foundation of last year’s cost optimisation and continued our drive to control our expenditure whilst delivering another a successful and profitable Virtual Conference. Travel and meeting room expenses remained minimal as all our Committee Meetings were held virtually. We have realised that this is an effective way of meeting up and will continue this way in the future. We continue to tightly monitor our finances to ensure we have adequate reserves. We held our yearly Conference on-line for the second year in a row and this was very well received. As the Covid-19 related restrictions have been relinquished we are looking forward to holding our first face-to-face Conference in October 2022. We continue to have generous financial support from our sponsors and members.
## **FINANCIAL REVIEW AND RESERVES POLICY**
The relevant income, expenditure, cash and results for the year are shown under Unrestricted Funds, During the year the charity received income of £108,160.
It is currently the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a minimum level equivalent to six months' expenditure. It will be proposed to the board of trustees on 7 September 2022 that the policy extended to a period of 12 months’ expenditure. The amendment to the policy will ensure that reserves at this increased level will ensure that, in the event of a significant drop in funding, that the trustees will be able to continue the charity's activities while consideration is given to ways in which additional funds may be raised. The six months’ expenditure level of reserves was achieved throughout the period under review.
## **INDEPENDENT EXAMINER**
Jonathan Bardolph FCCA has been re-appointed as independent examiner for the ensuing year.
9/9/2022
Approved by order of the board of trustees on…………………………
and signed on its behalf by:
……………………………. Margaret Sneddon - Chairperson
2
DocuSign Envelope ID: BECA05D7-536D-4CCD-A7B2-C5D7C5ABACD8
## **British Lymphology Society CIO Independent Examiner's Report to the Trustees for the year ended 31 March 2022**
I report to the trustees on my examination of the accounts of the above charity for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the charity's trustees 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 charity's accounts as carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed 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 which gives me cause to believe that in, any material respect:
1. the accounting records were not kept in accordance with section 130 the Charities Act; or
2. the accounts did not accord with the accounting records; or
3. the accounts did 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.
………….………. J Bardolph FCCA Independent Examiner
Accountably Ltd 1st Floor, Unit 12 Compass Point Ensign Way Hamble Southampton Hampshire SO31 4RA 9/9/2022
…………….……..
3
DocuSign Envelope ID: BECA05D7-536D-4CCD-A7B2-C5D7C5ABACD8
## **British Lymphology Society CIO Statement of Financial Activities for the year ended 31 March 2022**
|**Notes**
**INCOMING RESOURCES**
**Incoming resources from generated funds**
Voluntary income
2
Charitable activities
3
Investment income
4
**Total incoming resources**
**RESOURCES EXPENDED**
Charitable activities
5
Governance costs
6
**Total resources expended**
**Net movement in funds**
**RECONCILIATION OF FUNDS**
Total funds brought forward
9
**TOTAL FUNDS CARRIED FORWARD**
9
**NET INCOMING RESOURCES and net**
**income for the year**|**2022**
**Unrestricted**
**fund**
**Restricted**
**fund**
**Total funds**
**£**
**£**
**£**
38,911
-
38,911
69,029
-
69,029
218
2
220
108,158
2
108,160
89,330
-
89,330
5,045
-
5,045
94,375
-
94,375
13,783
2
13,785
13,783
2
13,785
200,489
22,358
222,847
214,272
22,360
236,632|**2021**
**Total funds**
**£**
32,683
111,894
648|
|---|---|---|
|||145,225
77,652
4,915|
|||82,567|
|||62,658|
|||62,658
160,189|
|||222,847|
The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
The notes form part of these financial statements.
4
DocuSign Envelope ID: BECA05D7-536D-4CCD-A7B2-C5D7C5ABACD8
|**British Lymphology Society CIO**
**Balance Sheet**
**as at 31 March 2022**
**Notes**
**CURRENT ASSETS**
Debtors
7
Cash at bank
**CREDITORS**
Amounts falling due within one
year
8
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS**
9
Unrestricted funds:
Restricted funds
**TOTAL FUNDS**|**2022**
**Total funds**
**£**
75,154
259,926
335,080
(98,448)
236,632
236,632
214,272
22,360
236,632|**2021**
**Total funds**
**£**
1,348
271,511
272,859
(50,012)
222,847
222,847
200,489
22,358
222,847|**2021**
**Total funds**
**£**
1,348
271,511
272,859
(50,012)
222,847
222,847
200,489
22,358
222,847|
|---|---|---|---|
|||||
||||222,847|
||||200,489
22,358|
||||222,847|
9/9/2022
The financial statements were approved by the Board of Trustees on ……………………..…... and were signed on its behalf by:
………………………………… ……………………………..
Chairperson - Margaret Sneddon
Treasurer - Peter Hooper-Smith
The notes form part of these financial statements.
5
DocuSign Envelope ID: BECA05D7-536D-4CCD-A7B2-C5D7C5ABACD8
## **British Lymphology Society CIO Notes to the Financial Statements for the year ended 31 March 2022**
## **1 ACCOUNTING POLICIES**
- (a) _**Basis of preparation of the accounts**_
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to the accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective January 2019.
- (b) _**Funds**_
General funds represent the funds of the charity that are not subject to any restrictions regarding their use and are available for application for general purposes. Funds designated for a particular purpose by the charity are also unrestricted. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
- (c) _**Incoming resources**_
Donations, legacies and other forms of voluntary income are recognised as incoming resources when receivable, except in so far as they are incapable of financial measurement.
Trading income is shown net of related expenses as this better reflects the contribution of these activities to the charity.
Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.
- (d) **Resources expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the charity. Governance costs are those associated with the governance arrangements of the charity.
- (e) _**Taxation**_
The charity is exempt from corporation tax on its charitable activities.
|**2**
**VOLUNTARY INCOME**
Membership subscriptions|**Unrestricted**
**funds**
**£**
38,911
38,911|**Restricted**
**funds**
**£**
-
-|**Total**
**funds**
**2022**
**£**
38,911
38,911|**Total funds**
**2021**
**£**
32,683|
|---|---|---|---|---|
|||||32,683|
6
DocuSign Envelope ID: BECA05D7-536D-4CCD-A7B2-C5D7C5ABACD8
## **British Lymphology Society CIO Notes to the Financial Statements for the year ended 31 March 2022**
|**3**
**CHARITABLE ACTIVITIES**
Conference
Advertising and other services
**4**
**INVESTMENT INCOME**
Interest receivable
**5**
**EXPENDITURE - Charitable activities**
Professional fees
Office and administration costs
Website, computer and internet costs
Newsletter
Conference
Promotional items and surveys
Wages and expenses
2020 campaign
Written off previous years' supplier
balances|**Unrestricted**
**funds**
**£**
61,669
7,360
69,029
**Unrestricted**
**funds**
**£**
218
**Unrestricted**
**funds**
**£**
1,162
59,200
1,318
2,965
947
3,470
20,268
-
-
89,330|**Restricted**
**funds**
**£**
-
-
-
**Restricted**
**funds**
**£**
2
**Restricted**
**funds**
**£**
-
-
-
-
-
-
-
-
-
-|**Total**
**funds**
**2022**
**£**
61,669
7,360
69,029
**Total**
**funds**
**2022**
**£**
220
**Total**
**funds**
**2022**
**£**
1,162
59,200
1,318
2,965
947
3,470
20,268
-
-
89,330|**Total funds**
**2021**
**£**
77,033
34,861|
|---|---|---|---|---|
|||||111,894|
|||||**Total funds**
**2021**
**£**
648|
|||||**Total funds**
**2021**
**£**
40
58,858
875
4,489
2,814
2,027
20,269
7,488
(19,208)|
|||||77,652|
7
DocuSign Envelope ID: BECA05D7-536D-4CCD-A7B2-C5D7C5ABACD8
## **British Lymphology Society CIO Notes to the Financial Statements**
**for the year ended 31 March 2022**
## **6 EXPENDITURE - Governance costs**
|**6**
**EXPENDITURE - Governance costs**|||
|---|---|---|
|**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Book-keeping
2,232
-
Independent examiner
1,800
-
Insurance
790
-
Committee meetings
223
-
Other meetings
-
-
5,045
-
**7**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Other debtors
**8**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Deferred income
Accrued charges
**9**
**MOVEMENT ON UNRESTRICTED AND RESTRICTED FUNDS**
**Balance at 1**
**April**
**Incoming**
**Outgoing**
**2021**
**resources**
**resources**
**£**
**£**
**£**
Unrestricted
General fund
200,489
108,158
(94,375)
Restricted fund:
Scientific research
22,358
2
-
222,847
108,160
(94,375)|**Total**
**funds**
**2022**
**£**
2,232
1,800
790
223
-
5,045
**2022**
**£**
70,461
4,693
75,154
**2022**
**£**
11,248
83,710
3,490
98,448
**Transfers**
**between**
**funds**
**£**
-
-
-|**Total funds**
**2021**
**£**
2,418
1,572
635
110
180|
|||4,915|
|||**2021**
**£**
574
774|
|||1,348|
|||**2021**
**£**
-
42,723
7,289|
|||50,012|
|||**Balance at**
**31 March**
**2022**
**£**
214,272
22,360|
|||236,632|
8
DocuSign Envelope ID: BECA05D7-536D-4CCD-A7B2-C5D7C5ABACD8
## **British Lymphology Society CIO Notes to the Financial Statements for the year ended 31 March 2022**
|**10 ANALYSIS OF NET ASSETS BETWEEN FUNDS**
Unrestricted:
General fund
Restricted:
Scientific research|**Tangible fixed**
**assets**
**£**
-
-
-|**Net**
**current**
**assets**
**£**
214,272
22,360
236,632|**Total**
**£**
214,272
22,360|
|---|---|---|---|
||||236,632|
## **11 OTHER BENEFITS RECEIVED BY THE CHARITY**
We are grateful to our corporate members for their generosity and their support in the 2021 conference. In addition, thank you to all who sponsor us in formal and informal ways.
## **12 TRUSTEES REMUNERATION AND EXPENSES**
The following trustees received reimbursement of expenses during the year:
£ M Sneddon 96 R Noble-Jones 60
No trustee nor anyone connected with them received any remuneration during the period in respect of their services as trustees.
9