LOBULAR BREAST CANCER UK
(A Charitable Incorporated Organisation)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Charitable incorporated organisation registration number: CE023524 Charity registration number: 1191402
LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
Contents
Reference and Administrative Details……………………………………………………………….1-2 Chair’s Statement……………………………………………………………………………………………..….3 Trustees Report……………………………………………………………………………………………….. 4-17 Independent Examiners report……………………………………………………………………….…18 Statement of financial activities………………………………………………………………………….19 Balance sheet……………………………………………………………………………………………………..20 Notes to the Financial Statements…………………………………………………………………….21-27
LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Reference and Administrative Details FOR THE YEAR ENDED 31 DECEMBER 2022
Registered Charity Name:
Charity Registration:
Lobular Breast Cancer UK
22 September 2020
Charitable Incorporated Organisation Charity Registration No: Registration No:
CE023524 1191402
The Charity is incorporated in England and Wales
Registered Office
83 Ducie Street Manchester M1 2JQ
Trustees
Patrons
Emma Amos Danni Buck Helen Coulthard Elaine Nangle (appointed 1 January 2022) Claire Turner (Chair)
Josie Lloyd Dame Martina Milburn DCVO CBE
Scientific & Medical Advisory Group (SMAG)
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Professor Val Brunton (University of Edinburgh)
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Dr Soujanya Gadde Consultant Radiologist (The Nightingale Centre Wythenshawe Hospital, Manchester)
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Charlotte Milns Senior Breast Care Nurse (The Nightingale Centre Wythenshawe Hospital, Manchester)
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Dr Sankari Nagarajan (The University of Manchester)
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Dr Alicia Okines, Medical Oncologist (Royal Marsden Hospital, London); and
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Professor Elinor Sawyer, Professor of Clinical Oncology and Breast Cancer Genetics (King’s College London & Guys & St Thomas Foundation Trust)
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Reference and Administrative Details FOR THE YEAR ENDED 31 DECEMBER 2022
Independent Examiner
Helen Binns Beever and Struthers One Express 1 George Leigh Street Manchester M4 5DL
Bankers
The Co-operative Bank P.O. Box 250 Delf House Southway Skelmersdale WN8 6WT
Email:
info@lobularbreastcancer.org.uk
Website:
lobularbreastcancer.org.uk
Social Media:
@LobularBCUK
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Chair’s Statement FOR THE YEAR ENDED 31 DECEMBER 2022
2022 has been our first full year of operations since the launch of Lobular Breast Cancer UK as a new charity in September 2020.
A major step forward was the development of new income streams that enabled us to begin working towards our strategic goals. In February, we secured our first grant from the National Lottery for new educational resources and workshops to support women with a Lobular diagnosis.
During May, 8 women participated in our unique challenge Walking our Mammaries. They tackled mountains in Scotland named after breasts, raising over £12,000 to support our work.
We launched our first public awareness campaign #22ADayUK, visually representing the 22 women who are diagnosed with Lobular every day in the UK. Groups from across the UK helped to share our message including actors, sea kayakers, Civil Servants and cold water swimmers.
In June we received the devastating news that Leigh Pate, our leading international Lobular patient advocate, had died from fallopian cancer. Leigh led on the founding of the Lobular Breast Cancer Alliance in the United States and provided huge support in setting up LBCUK. She reached thousands of people across the world transforming Lobular advocacy. We honour her incredible legacy by continuing to drive forward for better understanding and treatments in Lobular Breast Cancer.
As the year progressed, demand for our services increased as knowledge of our charity grew. We launched two new research studies on patient needs in partnership with De Montfort University and established our role globally, participating in the International Invasive Lobular Carcinoma (ILC) Symposium.
We are delighted to welcome Dame Martina Milburn, former Chief Executive of The Prince’s Trust Worldwide, as a new Patron. Martina’s experience and connections are already helping us to develop new beneficial collaborations with key organisations.
Our Board joins me in thanking our Patrons Josie Lloyd and Martina; our Scientific and Medical Advisory Group; BBC News’ Jane Hill for participating in our films; our families, friends, supporters, funders and partners especially our international partners Lobular Breast Cancer Alliance, Lobular Ireland, and the European Lobular Breast Cancer Consortium.
I want to personally thank our Founding Trustees Emma Amos, Danni Buck, Helen Coulthard, and Elaine Nangle, and our Founder members Darlaine Honey, Lorna McHattie, Kirstin Spencer and Ruth Warden for their continued commitment and passion for developing our charity, whilst living with a Lobular Breast Cancer diagnosis.
We look forward to 2023 with renewed vigour and a commitment to unlocking the primary challenges presented by the distinct disease that is Lobular Breast Cancer.
Thank you
Claire Turner
Chair
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees have pleasure in presenting their report and the financial statements of the Charity for the year ended 31 December 2022.
LBCUK’s CHARITABLE OBJECTS
The object of the CIO is to preserve and protect the health and wellbeing of people in the UK through the provision of education, training, support with trials and research, lobbying and advocacy around lobular breast cancer.
LOBULAR BREAST CANCER UK
Lobular Breast Cancer UK (LBCUK) is a patient-led voluntary charity registered as a Charitable Incorporated Organisation on 22 September 2020 and launched on 22 September 2021.
We established in response to a lack of information and appropriate treatments for patients diagnosed with Lobular Breast Cancer.
Lobular Breast Cancer is a sub-type of breast cancer that makes up 15% of all breast cancers diagnosed and is the second most common form of the disease.
The key challenges we face include:
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Lobular is a distinct disease that behaves differently from other breast cancers. However current UK guidelines, and many clinicians, do not recognise it as a distinct disease;
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Lobular tumours grow like a spider’s web in straight lines rarely forming a lump. This can make it hard to see on scans. As a result, we are often diagnosed at a more advanced stage of the disease and with larger tumours;
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a lack of understanding how Lobular grows, spreads, and responds to treatment. It is an underresearched and under-funded disease;
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ensuring that everyone is told that they have Lobular Breast Cancer, not simply breast cancer. It is impossible to make the best treatment decisions if you do not know that you have Lobular;
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there are no treatments specifically targeted for Lobular;
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more research is needed into the psychological impacts of a Lobular diagnosis.
We are led by people with a lived experience of lobular breast cancer. This ensures that patient needs always remain at the forefront of our work.
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2022
OUR PURPOSE
Working together, we can all live well.
OUR VISION
Lobular Breast Cancer is understood comprehensively, diagnosed effectively, treated appropriately, and patients have access to support across the UK.
OUR VALUES
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The patient is always first.
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We are bold and courageous in speaking up for ourselves and anyone affected by Lobular Breast Cancer.
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We commit to reducing the isolation and fear of a Lobular Breast Cancer diagnosis.
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We are evidence based in all of our communications and information.
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We act compassionately towards everyone, recognising and accepting our different experiences and beliefs, and treating each other with care, consideration and respect.
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We are stronger together, collaborating and sharing learning with all of our stakeholders.
Our first Lobular Wellbeing Workshop at Maggie’s Barts, November 2022
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2022
HOW WE DELIVERED PUBLIC BENEFIT IN 2022
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5,000 new individuals reached through our website
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Over 8,000 views of our Lobular information short films
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Reached 182,000 people across social media
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Launched two Lobular specific studies focusing on patient experiences and priorities
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87% of people state our work has increased their knowledge of Lobular *[1]
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66% of people state our work has reduced their isolation and fear about a Lobular diagnosis *
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59% of people state our work has helped build their confidence in speaking with their medical team about Lobular*
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50 Lobular patients participated in a study to identify patient concerns and priorities
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Collaborated with over 100 Lobular clinicians, researchers and patient advocates at the International Invasive Lobular Symposium presenting 2 talks, 1 poster and a short film
INFORMATION and EDUCATION
We advance awareness and understanding of lobular breast cancer by providing information for the public, clinicians, health professionals, researchers, relevant charities and the media.
Our website continues to be the primary method of disseminating evidence-based and patient-focused information about Lobular Breast Cancer.
During 2022:
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5,000 new visitors came to the LBCUK website over the last 6 months of the year (data only available for this time period);
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over 8,000 views of short films we created for our YouTube channel representing the patient experience and conversations with experts;
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we launched our #22ADay UK campaign visually demonstrating the 22 women diagnosed in the UK with Lobular Breast Cancer every day. We were supported by participants from Shakespeare’s Globe theatre, Colwyn Canoe Club,
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production company AfterParty Studios funded a short film Tits Up that documented our Walking our Mammaries preparations and shared the difficulties, fears and hopes of the women following a Lobular diagnosis;
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we presented to Breast Cancer Now’s Helpline Nurses about the concerns of Lobular patients and what support they needed from nurses;
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we collaborated with Breast Cancer Now nurses on an Instagram Live about Lobular;
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we participated in an international collaborative campaign to increase knowledge about breast cancer sub-types, especially Lobular, during Breast Cancer Awareness Month;
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our Chair co-facilitated the International ILC Symposium Patient Advocate online
1 * LBCUK Annual Survey
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2022
Groups participating in our #22ADayUK campaign (from left to right): Hele Bay Merbabes sea swimmers, family and friends of Walking our Mammaries participants, cast and crew from Noises Off production
POLICY & TREATMENT GUIDELINES
During 2022, we began learning how to navigate the complexities of health policy, government consultations and particularly the National Institute for Health and Care Excellence (NICE) guidelines. NICE guidelines determine how Lobular patients are treated in our hospitals.
We participated in the following consultations representing the patient voice:
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UK Government’s 10-year Cancer Consultation;
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Developing NICE guidelines: the manual;
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NICE Medtech Innovation Briefing - patient perspective on contrast enhanced spectral mammography (CESM).
RESEARCH
We developed new and enhanced our on-going relationships with the leading Lobular clinicians and researchers across the UK and internationally. Lobular specific research is needed to better understand the disease; develop targeted treatments; and to evidence requests for Lobular specific clinical guidelines.
Our Chair continued her roles as UK Patient Advocate with the European Lobular Breast Cancer Consortium (ELBCC) Patient Advocacy group and GlobMob, the international Lobular advocate group.
Setting Priorities for lobular breast cancer research: a patient-led consensus study, our research study launched in 2021 in partnership with De Montfort University, continued with 50 participating individuals. An additional round of questions was conducted to identify the most important priorities for patients, delaying publication until 2023.
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2022
A further study, developed in partnership with De Montfort University MA student Victoria Rake, aims to understand the experience of having a Lobular cancer that has been missed on mammogram: Missed Cancers: Lobular Breast Cancer that has been missed on screening.
The building of relationships between patients and researchers is key to driving forward Lobular research. We hosted our first LBCUK Research Partnership Day with the University of Edinburgh. It involved Scottish patients, clinicians and researchers developing ideas to drive forward new partnerships and understanding of Lobular.
We collaborated on the International ILC Survey with patient advocates, clinicians and researchers from around the world, working to identify Lobular research priorities[. ][2]
During the year, we worked alongside UK and international Lobular experts in studies and disseminated opportunities to participate in research to patients by:
LBCUK Trustee Helen Coulthard (right) being shown lab techniques by Edinburgh Researcher Esmee
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supporting the submission of a successful £250,000 Lobular research bid to Breast Cancer Now Personalised Therapies for Relapsed Lobular Breast Cancer Patients[3] ;
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sharing the CASCARA ( C osts A nd S upportive CA re in b R east c A ncer) participation opportunity to identify the hidden costs and supportive care needs associated with a breast cancer diagnosis;
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supporting the development of two Lobular specific funding submissions for an early career researcher and a clinical training fellowship;
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supporting the development of a Lobular imaging focused paper for metastatic disease;
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supporting a UK and the Netherlands collaborative research bid exploring a Lobular novel protein;
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our Chair representing the Lobular patient experience in an online Multi-Disciplinary Team training panel for the European Society of Surgical Oncology.
2 https://aacrjournals.org/cancerres/article/83/5_Supplement/P6-05-10/717027
3 https://breastcancernow.org/breast-cancer-research/our-research-projects/personalised-therapiesrelapsed-lobular-breast-cancer-patients
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2022
International ILC Symposium We took an active and leading role at the International Invasive Lobular Carcinoma (ILC) Symposium in Utrecht in September 2022. Our Chair was funded as part of the organising committee and we were able to send two further LBCUK Patient Advocates through our own funds.
Preliminary findings from our Setting Priorities study were presented as a poster. Our Chair spoke about the development of relationships with clinicians and researchers in the UK, and presented feedback from Leigh Pate and Steffi Oesterreich’s published paper How Researchers, Clinicians and Patients Advocates Can Accelerate Lobular Breast Cancer Research (2021).[4] Our Tits Up short film had its first public screening.
International ILC Symposium 2022 (left to right) Researcher Steffi Oesterreich, LBCUK Chair Claire Turner, Clinical Oncologist Dr Rachel Jankowitz, Breast Surgeon Dr Rita Mukhtar and LBCUK Trustee Emma Amos
SUPPORT
Recognising that we do not have the resources to provide individual and focused support for Lobular patients, our strategy focuses on ensuring professional breast cancer support services are up to date with the latest Lobular information and research, and their services can respond to the specific needs of Lobular patients.
In March 2022, three PPI workshops were facilitated in partnership with De Montfort University’s (DMU) Health Psychology Department to identify patient areas of concern and need.
4 Leigh Pate et al. (2021) https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8268486/
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2022
In response to these findings, further workshops were organised to co-create a series of digital postcards for patients. They will provide information and questions that help patient discussions with medical professionals during the different stages of diagnosis. Jo Taylor from abcdiagnosis[5] was involved in the development of a card for metastatic disease. The work was funded by DMU and the National Lottery.
In October 2022, we presented to Breast Cancer Now’s Helpline Nurses on Lobular Breast Cancer sharing the concerns faced by many women with a Lobular diagnosis. Breast Cancer Now put a new link to our website on their Lobular advice page and plans to involve us in their Lobular booklet review during 2023.
We delivered our first National Lottery funded Lobular Wellbeing Workshop for women with a Lobular diagnosis. A big thank you to Maggie’s at Barts Hospital who provided us with such a beautiful, relaxing and safe venue to host the workshop, and our Patron Josie Lloyd who led elements of the day.
INCOME GENERATION
We hosted our pilot fundraising event Walking our Mammaries, a Scottish mountain challenge tackling peaks named after breasts. Eight women took part raising over £12,000 for the charity. Family and friends joined us for the final day and created one of our #22ADayUK campaign images.
During one Walking our Mammaries’ training weekends, film production company After Party Studios, funded the creation of a short film Tits Up about experience and challenge of a Lobular diagnosis.
National Lottery Community Fund’s Awards for All programme provided our first grant of over £9,000 towards the development of information resources and the delivery of a series of supportive workshops for people diagnosed with Lobular.
On the 796m summit of Mam na Gualainn, the final day of Walking our Mammaries (Left to right ) Joy Martin, Danni Buck, Kirstin Spencer, Elaine Nangle, Josie Lloyd, Helen Coulthard, Emma Amos and Claire Turner LOBULAR BREAST CANCER UK
5 After Breast Cancer Diagnosis https://www.abcdiagnosis.co.uk
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2022
STAKEHOLDER CONSULTATION
In 2023 we conducted our first Annual Survey to measure our impact during 2022 and to ensure that our activities meet the needs and tackle the concerns of Lobular patients. 143 people completed the survey, all, apart from 1 person, had had a Lobular diagnosis.
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87% of respondents state our work has increased their knowledge of Lobular.
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66% of respondents state our work has reduced their isolation and fear about a Lobular diagnosis.
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59% of respondents state our work has helped build their confidence speaking with their medical team about Lobular.
We are delighted to see that we are impacting on people’s lives but recognise that we have many improvements to make.
Priorities for respondents included:
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changing treatment guidelines;
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working globally to drive forward research and engage patient advocates in research;
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continuing to understand and support the needs of Lobular patients;
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develop Lobular specific information and sharing patient stories;
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increasing patients’ understanding of Lobular Breast Cancer.
The Survey is being used to assist with our future strategic planning.
FINANCIAL REVIEW
As a volunteer run charity, we currently have few overheads.
Our annual budgets are approved and monitored by the Board at each meeting. Any variances from the proposed budget are highlighted and discussed at the meetings.
In the opinions of the Trustees, the Charitable Company’s assets are sufficient to fulfil the obligations of the Charity.
RESERVES POLICY
During 2022, the Board has maintained a zero Reserves Policy due to very limited fixed operational costs within LBCUK (especially no staff costs). Additionally, 2022 accounts would provide us with a clearer picture operational overheads required as the first full year of activities.
A new Reserves Policy is now in place based on the 2022 accounts figures. We will maintain our reserves at a level which is at equivalent to between three - six months’ operational expenditure with a target of £4,000. At the balance sheet date the charity held total funds of £22,815 including £14,551 in restricted funds leaving £8,264 in free reserves.
Due to the success of funding during 2022, we are able to plan for the next three years of strategic delivery focusing on the feedback from our Annual Survey.
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2022
REVIEW OF RISKS
The Trustees have considered the major risks facing the charity and have put in place appropriate policies and procedures to mitigate them.
The primary risk to the charity is the growing demand for our services and the lack of personnel resource to meet this demand. A new Trustee recruitment process has been developed for 2023 to be followed by operational volunteer recruitment.
FUTURE PLANS
Our future plans focus on building activity to achieve the five key strategic aims of our charity.
AIM 1: INFORMATION & EDUCATION: we advance education and understanding of lobular breast cancer by providing information for the public, clinicians, health professionals, researchers, relevant charities and the media.
AIM 2: POLICY & TREATMENT GUIDELINES: we will work with partners to develop appropriate policy and treatment guidelines across the UK, recognising the different health systems across the four countries.
AIM 3: RESEARCH: we will work with patients, clinicians and health professionals to ensure that research and trials conducted for lobular breast cancer meet the needs of patients, and we will raise funds for research projects .
AIM 4: SUPPORT: we provide routes to appropriate support and connection for patients, reducing the isolation and fear of a lobular breast cancer diagnosis.
AIM 5: OUR IMPACT: we continue to build LBCUK as an effective, professional and sustainable independent charity, increasing our impact.
A key focus for 2023 and beyond is the development of a campaign to establish clinical recognition of Lobular Breast Cancer/Invasive Lobular Carcinoma (ILC) as a distinct disease across the four countries of the UK. It is a disease that requires its own specific targeted treatments and treatment guidelines.
We will continue to build stronger collaborative relationships across the UK and internationally with other lobular specific and breast cancer charities.
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2022
STRUCTURE GOVERNANCE & MANAGEMENT
GOVERNING DOCUMENT
The Charity is a Charitable Incorporated Organisation and is governed by its Foundation CIO Constitution. It is registered as a CIO with the Charity Commission for England & Wales.
TRUSTEE INDUCTION, RECRUITMENT & TRAINING
The Trustees are collectively known as the Board.
Trustees are appointed by invitation from the existing Trustees and through an open recruitment process, following a majority vote of the Trustees of the Charity.
Invited potential Trustees are requested to either provide a CV and covering letter/three minute short film for consideration by the Board or to complete a formal application process for open recruitment. All Trustees are interviewed by a panel of at least two Trustees and a recommendation is made to the Board if they are determined to be suitable to be invited as a Trustee.
New Trustees are provided with a copy of the Charity Commission’s leaflet for new Trustees, 'The Essential Trustee: what you need to know, what you need to do' (CC3), a copy of our Constitution, a copy of the Charity Governance Code, recent Board minutes and latest Annual Report and Accounts. They also receive a briefing and annual reviews with the current Chair.
ORGANISATION
The Charity is governed by the Board and managed by the charity’s Trustees and four voluntary Founders. The Trustees who have acted during the year are listed above. Four of the listed Trustees are also Founders of the charity.
Trustees meet approximately 4 - 5 times a year to discuss and agree on matters of charity governance, policy and strategy. Further ad hoc meetings are organised as required to address specific issues. Trustees develop strategies to increase charity awareness, widen reach across our stakeholders and build the sustainability of this new and growing organisation.
These meetings also include budget reports and cash flow. Any changes in strategy are discussed, amended and when agreed, adopted as written charity policy by Trustees.
Where risks are identified, steps are taken to mitigate these risks, including reference to how the charity has met its charitable aims in the advancement of education, training, support, research and advocacy. Any actions taken are then reported on and reviewed at subsequent meetings.
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2022
The implementation of policies and strategies is delivered operationally by the five Trustees and the four volunteer Founder Members. To ensure that our activities are evidence based and reflect the latest scientific knowledge about lobular breast cancer. We have a Scientific and Medical Advisory Group involving six respected clinicians and researchers in the field of Lobular Breast Cancer.
We have no premises and are based across the UK.
All Trustees and relevant volunteers are DBS checked and participate in relevant training programmes.
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Responsibilities of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2022
RESPONSIBILITIES OF THE TRUSTEES
Under charity law, the Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" has been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the CIO constitution. It is 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.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Signed by order of the Trustees
C Turner Chair of Trustees October 2022
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Independent Examiner's Report to the trustees FOR THE YEAR ENDED 31 DECEMBER 2022
I report to the Charity trustees on my examination of the accounts of the Charity for the year ended 31 December 2022 which are set out on pages 9 to 16.
Respective responsibilities of trustees and examiner
As the Charity’s trustees of Lobular Breast Cancer UK (and also its directors for the purposes of company law) 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 Lobular Breast Cancer UK'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 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 Lobular Breast Cancer UK as required by section 130 of the 2006 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 accounting 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.
......................................
Helen Binns FCA Beever and Struthers One Express 1 George Leigh Street Manchester M4 5DL
Date: 31 October 2023
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Statement of Financial Activities
(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) FOR THE YEAR ENDED 31 DECEMBER 2022
| Total | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | 31 December | ||
| funds | funds | 2022 | ||
| Note | £ | £ | £ | |
| Income and Endowments from: | ||||
| Donations and legacies | 3 | 19,951 | 9,952 | 29,903 |
| Total income | 19,951 | 9,952 | 29,903 | |
| Expenditure on: | ||||
| Raising funds | (4,080) | - | (4,080) | |
| Charitable activities | 5 | (3,668) | (1,688) | (5,356) |
| Total expenditure | (7,748) | (1,688) | (9,436) | |
| Net income | 12,203 | 8,264 | 20,467 | |
| Net movement in funds | 12,203 | 8,264 | 20,467 | |
| Reconciliation of funds | ||||
| Total funds brought forward | 2,348 | - | 2,348 | |
| Total funds carried forward | 11 | 14,551 | 8,264 | 22,815 |
| Total | ||||
| Unrestricted | 31 December | |||
| funds | 2021 | |||
| Note | £ | £ | ||
| Income and Endowments from: | ||||
| Donations and legacies | 3 | 2,576 | 2,576 | |
| Other tradingactivities | 4 | 2,422 | 2,422 | |
| Total income | 4,998 | 4,998 | ||
| Expenditure on: | ||||
| Raising funds | (1,404) | (1,404) | ||
| Charitable activities | 5 | (1,246) | (1,246) | |
| Total expenditure | (2,650) | (2,650) | ||
| Net income | 2,348 | 2,348 | ||
| Reconciliation of funds | ||||
| Total funds carried forward | 11 | 2,348 | 2,348 |
All of the Charity's activities derive from continuing operations during the above two periods.
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) (Registration number: CE023524) Balance Sheet AS AT 31 DECEMBER 2022
| 31 December 2022 £ 31 December 2021 £ 24,375 2,348 (1,560) - 22,815 2,348 8,264 - 14,551 2,348 22,815 2,348 |
|
|---|---|
| Note | |
| Current assets | |
| Cash at bank and in hand | |
| Creditors: Amounts falling due within oneyear 10 |
|
| Net assets | |
| Funds of the Charity: | |
| Restricted funds | |
| Unrestricted income funds | |
| Unrestricted funds | |
| Total funds 11 |
The financial statements on pages 9 to 16 were approved by the trustees, and authorised for issue on 26 October 2023 and signed on their behalf by:
Claire L Turner Trustee
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Notes to the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2022
1 Charity status
The Charity is a Charitable Incorporated Organisation, incorporated in England and Wales.
The address of its registered office is: 83 Ducie Street Manchester M1 2JQ
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in compliance with United Kingdom Accounting Standards, including Financial Reporting Standard 102, ''The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland'' (''FRS 102'') the Charities Act 2011, and Charities (Accounts and Reports) Regulations 2008, as well as the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” 2019.
Basis of preparation
Lobular Breast Cancer UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost.
Going concern
The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the Charity.
Exemption from preparing a cash flow statement
The Charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
Income and endowments
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Donations and legacies
Donations are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the Charity before the Charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and it is probable that these conditions will be fulfilled in the reporting period.
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Notes to the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2022
Grants receivable
Grants are recognised when the Charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
Charitable activities
Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the Charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’ meetings and reimbursed expenses.
Grants
Grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
Taxation
The charitable incorporated organisation is a registered charity and is thus exempted from taxation of its income and gains falling within section 524 of the Income Tax Act 2007 to the extent that they are applied to its charitable objectives. No tax charge has arisen in the year.
Cash and cash equivalents
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Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Notes to the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2022
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the Charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Financial instruments
Classification
Financial assets and financial liabilities are recognised when the charitable incorporated organisation becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charitable incorporated organisation after deducting all of its liabilities.
3 Income from donations and legacies
| Unrestricted | ||||||
|---|---|---|---|---|---|---|
| funds | ||||||
| Total | ||||||
| 22 September | ||||||
| Total | 2020 to | 31 | ||||
| Restricted | 31 December | December | ||||
| General | funds | 2022 | 2021 | |||
| £ | £ | £ | £ | |||
| Donations and legacies; | ||||||
| Donations from individuals | 17,268 | - | 17,268 |
2,349 | ||
| Gift aid reclaimed | 2,683 | - | 2,683 |
227 | ||
| Grants | - | 9,952 | 9,952 |
- | ||
| 19,951 | 9,952 | 29,903 |
2,576 |
4 Income from other trading activities
| 4 Income from other trading activities |
|
|---|---|
| Total 31 December 2022 £ Total 22 September 2020 to 31 December 2021 £ - 2,155 - 267 - 2,422 |
|
| Events income; | |
| Other events income | |
| Sponsorshipincome | |
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Notes to the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2022
5 Expenditure on charitable activities
| Unrestricted | ||||||||
|---|---|---|---|---|---|---|---|---|
| funds | ||||||||
| Total | ||||||||
| 22 September | ||||||||
| Total | 2020 to | 31 | ||||||
| Restricted | 31 December | December | ||||||
| General | funds | 2022 | 2021 | |||||
| Note | £ | £ | £ | £ | ||||
| - | 1,688 | 1,688 |
- | |||||
| Allocated support costs | 6 | 1,388 | - | 1,388 |
1,246 | |||
| Governance costs | 6 | 2,280 | - | 2,280 |
- | |||
| 3,668 | 1,688 | 5,356 | 1,246 |
6 Governance Costs
| Total | |||
|---|---|---|---|
| 22 September | |||
| Total | 2020 to 31 | ||
| 31 December | December | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Independent examiner fees: | |||
| Examination of the financial statements | 780 | - | |
| Other feespaid to examiners | 1,500 | - | |
| 2,280 | - |
7 Trustees
No trustees, nor any persons connected with them, have received any remuneration from the Charity during the year.
One trustee was reimbursed expenses totalling £76 (2021: £Nil). No trustees received any other benefits from the charity during the year.
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Notes to the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2022
8 Independent examiner’s remuneration
| Year ended 31 | ||
|---|---|---|
| December | ||
| 2022 | ||
| £ | ||
| Examination of the financial statements | 780 | |
| Other fees to examiners | ||
| Accounts preparation | 780 | |
| Prioryear accountspreparation | 720 | |
| 1,500 |
9 Taxation
The charitable incorporated organisation is a registered charity and is thus exempted from taxation of its income and gains falling within section 524 of the Income Tax Act 2007 to the extent that they are applied to its charitable objectives. No tax charge has arisen in the year.
10 Creditors: amounts falling due within one year
| 31 December | |||||
|---|---|---|---|---|---|
| 2022 | |||||
| £ | |||||
| Accruals | 1,560 | ||||
| 11 Funds |
|||||
| Balance at 31 | |||||
| Balance | at 1 | Incoming | Resources | December | |
| January | 2022 | resources | expended | 2022 | |
| £ | £ | £ | £ | ||
| Unrestricted funds | |||||
| General | 2,348 | 19,951 | (7,748) | 14,551 | |
| Restricted funds | - | 9,952 | (1,688) | 8,264 | |
| Total funds | 2,348 | 29,903 | (9,436) | 22,815 | |
| Balance at 31 | |||||
| Incoming | Resources | December | |||
| resources | expended | 2021 | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General | 4,998 | (2,650) | 2,348 |
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Notes to the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2022
12 Analysis of net assets between funds
| 12 Analysis of net assets between funds |
|
|---|---|
| Unrestricted funds General £ Restricted funds £ Total funds £ 16,111 8,264 24,375 (1,560) - (1,560) 14,551 8,264 22,815 |
|
| Current assets | |
| Current liabilities | |
| Total net assets |
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