LOBULAR BREAST CANCER UK
(A Charitable Incorporated Organisation) ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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 2024
Contents
| Reference and Administrative Details | 1-2 |
|---|---|
| Chair’s Statement | 3 |
| Trustees Report | 4-15 |
| Chartered Accountants’ report | 16 |
| Statement of financial activities | 17 |
| Balance sheet | 18 |
| Notes to the Financial Statements | 19 - 24 |
LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Reference and Administrative Details FOR THE YEAR ENDED 31 DECEMBER 2024
Registered Charity Name:
Charity Registration:
Lobular Breast Cancer UK
22 September 2020
Charitable Incorporated Organisation Registration No:
Charity Registration No:
CE023524 1191402
The Charity is incorporated in England and Wales
Registered Office
Picadilly Business Centre Unit C Aldow Enterprise Park Manchester M12 6AE
Trustees
Patrons
Emma Amos (Co-Chair 27 October 2024)
Josie Lloyd
Anne M Carey (joined 5 February 2024 Co-Chair 27 October 2024) Dame Martina Milburn DCVO CBE Helen Coulthard (retired 5 February 2024)
Professor Sara Jane MacLennan (joined 5 February 2024) Elaine Nangle Hannah Jane Phillips (joined 5 February 2024) Dr Jane Patricia Sedcole (joined 5 February 2024) Claire Turner (Chair) (retired 27 October 2024)
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)
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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 2024
Accountant
Menzies LLP 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 2024
2024 has been a transformative and busy year for Lobular Breast Cancer UK.
In our commitment to ensuring that we provide accurate and evidence-based information, support and research for everyone impacted by a Lobular Breast Cancer diagnosis, we conducted the first ever UK Lobular Breast Cancer Patient Survey. 644 women from across the UK completed the survey providing fresh information about their experiences which we presented as a paper at the International ILC Symposium. We aim to build on this new understanding throughout 2025 with further in-depth research into the findings.
Demand for our services and reliable, trusted information and support about Lobular continue to grow. We provide direct services to patients and their families through email and social media communications, our website and online resources and patient meet ups, both in person and digitally.
Collaboration and co-creation remain at the heart of our work and we have strengthened partnerships with key organisations including Breast Cancer Now, De Montfort University, the European Lobular Breast Cancer Advocates and European Lobular Breast Cancer Consortium, Future Dreams, Lobular Breast Cancer Alliance, Lobular Ireland and collaborations with clinicians and researchers across the UK and globally on much needed research into this distinct disease.
We continue to co-ordinate the UK Lobular Breast Cancer Network to increase collaborative working, knowledge sharing and research across the UK.
Our focus on income generation has reduced this year as we were conscious that we were building up inappropriate reserves for our level of turnover. Whilst we have continued to raise funds, we haven’t organised any official LBCUK fundraising events this year to bring our reserves in line with our Reserves Policy.
Our Board joins me in thanking our Patrons Josie Lloyd and Dame Martina Milburn; our Scientific and Medical Advisory Group; BBC News’ Jane Hill for participating in our films; our families, friends, supporters, partners and anyone who has raised funds for our work.
I want to personally thank our Trustees Emma Amos, Anne Carey, Professor Sara MacLennan, Elaine Nangle, Hannah Philips, Dr Jane Sedcole and our Founder members Dr Helen Coulthard Darlaine Honey, Lorna McHattie, and Ruth Warden for their continued commitment, energy and passion for developing our charity, whilst also living with a Lobular Breast Cancer diagnosis.
2025 will be a year of change for us at LBCUK as we begin work to make real clinical changes as we start our Treatment Guidelines campaign to improve outcomes for patients.
Finally we want to remember everyone who has died this year of Lobular Breast Cancer. One person is too many. Our thoughts and love extend to their families and friends. We commit to working together to ensure that in the future, everyone with a Lobular diagnosis lives and lives well.
Thank you
Claire Turner, Retiring Chair
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees have pleasure in presenting their report and the financial statements of the Charity for the year ended 31 December 2024.
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 2024
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 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 our stakeholders.
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2024
HOW WE DELIVERED PUBLIC BENEFIT IN 2024
“The first time I’d ever met anyone with a Lobular diagnosis...so good to be able to share as it can feel incredibly lonely.”
Participant at our Lobular Meet Up
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2024
INFORMATION and KNOWLEDGE
During 2024 we experienced an unprecedented increase in the demand for evidence-based and trusted information and materials about Lobular Breast Cancer from Lobular patients and the general public through direct email contact, our social media networks and people visiting the website.
In addition to increasing knowledge and understanding for people directly impacted by a Lobular diagnosis, we advanced knowledge and understanding of Lobular, especially the patient experience, with clinicians, health professionals, researchers, relevant charities and the media.
“Excellent update. I regularly refer patients to Lobular Breast Cancer UK. Obtained a wider knowledge about ongoing research.”
“I learnt a lot about Lobular cancer still being new to my breast CNS role. I…know the information gained will help me provide better information and support to my patients.”
Attendees at webinar for Health Care Professionals in partnership with Breast Cancer Now
During 2024:
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we delivered a new webinar in partnership with Breast Cancer Now for UK Health Care Professionals This is part of their Continuing Professional Development webinar series;
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we co-created with patients and researchers at De Montfort University a series of downloadable digital cards that provide information to help individuals have better, more informed conversations with their medical team at different stages of diagnosis and treatment;
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with a renewed focus to build our media profile we appeared in a range of national media including a front cover and double page spread in the Mail on Sunday Health Pages and journalist Victoria Derbyshire’s podcast “….and then came Breast Cancer”;
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we continued our #22ADayUK campaign to raise understanding about the disease and the number of people diagnosed with Lobular Breast Cancer every day in the UK.
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2024
PATIENT SUPPORT
As a charity, we want to avoid duplication of existing services and recognise that we do not have the capacity or training 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 partnership with Future Dreams House, London we developed a series of in-person and online patient meetups enabling over 108 women with a Lobular Breast Cancer diagnosis to connect, share experiences and learn more about Lobular Breast Cancer.
Our monitoring MRI template letter continues to be downloaded from our website with over 1,200 women accessing it during 2024 . The letter has been successful in enabling women to access supplementary imaging to monitor their breasts following their initial treatment for a primary Lobular Breast Cancer. It demonstrates patient concerns about the geographical disparities in monitoring evidenced in our UK Patient Survey.
In addition, we continue to respond to hundreds of questions and concerns from the public through our email, social media and direct mail. We work to ensure that anyone with a Lobular diagnosis receives evidence-based information about Lobular Breast Cancer and can also be directed to the most appropriate form of professional support.
POLICY & TREATMENT GUIDELINES
During 2024 we conducted the first ever UK patient survey on the experiences of women across the UK who have had a Lobular Breast Cancer diagnosis. 644 women responded to the survey and the data was presented as a poster at the International ILC Symposium in Leuven.
The findings demonstrate clear geographical disparities in how women are treated across the UK , especially with regards to monitoring post initial treatment.
This information has been built into our Treatment Guidelines campaign to change the National Institute for Health and Care Excellence (NICE) and Scottish Intercollegiate Network (SIGN) guidelines. NICE and SIGN guidelines determine how Lobular patients are treated in our hospitals.
Despite the latest research indicating that Lobular is a distinct sub-type of breast cancer which presents, grows and responds differently to
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2024
some treatments, this is not reflected in the guidelines for treating Lobular across the UK. (Oesterreich et al. 2022)[1] .
In addition, to raising the profile of Lobular in health policy decision making we contributed to the following bodies and activities:
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a debate at Westminster Hall on Lobular Breast Cancer;
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as a member of NICE’s Voluntary & Community Forum;
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our Chair is a member of the National Audit of Primary Breast Cancer.
RESEARCH
We developed new and enhanced our on-going relationships with the leading Lobular clinicians and researchers across the UK and internationally.
We launched and co-ordinate the first Lobular Breast Cancer UK Network to build collaboration
and relationships between researchers, health professionals and patient advocates from across the UK. By bringing together a diverse range of individuals we plan to action real change in knowledge, understanding and treatment of Lobular across the four countries of the UK.
Our Chair continued her roles as UK Patient Advocate with the European Lobular Breast Cancer Consortium (ELBCC), the European Lobular Breast Cancer Advocates and
GlobMob, the international Lobular advocate group. She now also sits as a member of NICE’s Voluntary & Community Forum.
A collaborative study in partnership with De Montfort University, Missed Cancers: Lobular Breast Cancer that has been missed on screening, was presented as a poster at the annual International Invasive Lobular
Carcinoma (ILC) Symposium in Pittsburgh during September. In addition,
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we were involved as research advocates in a successful application with Guy’s Hospital and King’s College London for a £250,000 grant from Breast Cancer Now: Personalised Therapies for Relapsed Lobular Breast Cancer Patients[2] ;
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we worked with the Royal Marsden to ensure that eligible Lobular patients know about the opportunity to participate in the TRAK-ER liquid biopsy trial
1 Oesterreich, S. et al. Clinicopathological Features and Outcomes Comparing Patients With Invasive Ductal and Lobular Breast Cancer. Journal of the National Cancer Institute (2022) https://academic.oup.com/jnci/advance-articleabstract/doi/10.1093/jnci/djac157/6758318?login=false
2 https://breastcancernow.org/breast-cancer-research/our-research-projects/personalised-therapies-relapsed-lobular-breastcancer-patients
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2024
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we attended a London meeting of the European Lobular Breast Cancer Consortium’s Clinical Studies Working Group to share the latest research and knowledge in Lobular clinical challenges and understanding.
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our Chair was Co-author on a poster with the European Lobular Breast Cancer Advocates presented at San Antonio Breast Cancer Symposium Enhancing Knowledge and Research in Europe for Invasive Lobular Breast Cancer. Unique Challenges across European Countries.
International ILC Symposium
We took an active and leading role at the International Invasive Lobular Carcinoma (ILC) Symposium in Leuven in September 2024. Our Chair was funded as part of the organising committee. As part of our commitment to drive an increase in funding and delivery of Lobular research, we need to build the patient voice and grow the number of Research Advocates.
For the first time we were able to support two grants for new patients interested in Research Advocacy, one who we continue to work with as part of the charity. In addition, we funded the attendance of four of our Trustee and one of our Co-leads for Research. Volunteer Dr Helen Coulthard, Trustee Professor Sara MacLennan and Chair Claire Turner, developed and led a session on the psychosocial and lifestyle impacts of a Lobular Breast Cancer diagnosis.
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2024
INCOME GENERATION
During 2024 we didn’t deliver any official LBCUK fundraising events in recognition of our need to spend our reserves on achieving public benefit, rather than building them to inappropriate levels.
Individuals and groups impacted by Lobular Breast Cancer continued to support our work and we want to extend a huge thank you to everyone who has raised funds for us throughout the year. Every invaluable penny raised is spent on the delivery of our work and enables to continue to improve information, knowledge and research for everyone diagnosed with Lobular Breast Cancer.
We have developed a plan to diversify our income streams into more grants, community fundraising, partnerships and research advocacy fees to meet our planned increased expenditure to meet the growing demand for services.
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
Our Reserves Policy aims for a target of between three – six months operational expenditure.
We will maintain our unrestricted reserves at a level which is at equivalent to between three - six months’ operational expenditure with a target of £10,000 due to trialling the much-needed appointment of a new Interim-CEO and freelance social media support to meet the increasing and ever-growing demand for our services.
At the balance sheet date the charity held total funds of £31,676 (2023: £37,457) of which £0 (2023: £5,847) were held in restricted funds leaving £31,676 (2023: £31,610) in free reserves.
Due to the success of funding over previous years and currently limited overheads, we have focused on 2024 as a year to implement and utilise our financial resource to enhance the public benefit that we offer as an organisation, rather than focus on a further fundraising drive.
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2024
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.
Our primary risk is the growing demand for our services and the lack of personnel resource to meet this demand. A Trustee recruitment process will take place in early 2025 to fill identified gaps on the Board. We are working towards an optimum Board of 10 – 12 Trustees.
We have begun testing the appointment of an Interim-CEO for the charity starting from 1 December 2024 for an initial 12 months and working with a freelance digital communications specialist two days a month.
FUTURE PLANS
AIM 1: INFORMATION & KNOWLEDGE: 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: SUPPORT: we provide routes to appropriate support and connection for patients, reducing the isolation and fear of a Lobular Breast Cancer diagnosis.
AIM 3: RESEARCH: we work with patients, clinicians and health professionals to ensure that research and trials conducted for Lobular Breast Cancer meet the needs of patients.
AIM 4: 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 5: OUR IMPACT: we continue to build LBCUK as an effective, professional and sustainable independent charity, increasing our impact.
A key focus for 2025 is the delivery of our campaign to gain recognition of Lobular Breast Cancer as a distinct disease in the UK Breast Cancer Treatment Guidelines.
We will continue to build stronger collaborative relationships across the UK and internationally with other Lobular specific and breast cancer charities, especially developing the collaborative relationship we have with Breast Cancer Now.
Ensuring the necessary support is in place for Lobular patients is key for 2025. We will be building on our work with Future Dreams House to establish regular in person and online meet up workshops for people to come together, especially in areas facing greater health inequalities.
The development of more research into this distinct disease is essential. We will deliver further Lobular Research Partnership Days to drive forward interest in Lobular research with Early Career Researchers and to develop more individuals who can ensure that the patient voice is included in research.
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Trustees Report FOR THE YEAR ENDED 31 DECEMBER 2024
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 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 Co-Chairs.
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 2024
The implementation of policies and strategies is delivered operationally by the 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 operate 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 2024
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.
Approved by the trustees of the charity and signed on its behalf by
Emma Amos Co-Chair of Trustees 29 October 2025
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Chartered Accountants Report to the trustees FOR THE YEAR ENDED 31 DECEMBER 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Lobular Breast Cancer UK for the year ended 31 December 2024 as set out on pages 16 to 23 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW) we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/
members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of Lobular Breast Cancer UK, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Lobular Breast Cancer UK and state those matters that we have agreed to state to the board of directors of Lobular Breast Cancer UK, as a body, in this report, in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lobular Breast Cancer UK and its board of directors as a body for our work or for this report.
It is your duty to ensure that Lobular Breast Cancer UK has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and of Lobular Breast Cancer UK. You consider that Lobular Breast Cancer UK is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Lobular Breast Cancer UK. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
Menzies LLP One Express 1 George Leigh Street Manchester M4 5DL
Date: 29 October 2025
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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 2024
| Total | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | 31 December | ||
| funds | funds | 2024 | ||
| Note | £ | £ | £ | |
| Income and Endowments from: | ||||
| Donations and legacies | 2 | 14,684 | - | 14684 |
| Other tradingactivities | 3 | - | ||
| Total income | 14,684 | - | 14,684 |
|
| Expenditure on: | ||||
| Raising funds | 4 | (1,572) | - | (1,572) |
| Charitable activities | 5 | (13,046) | (5,847) | (18,893) |
| Total expenditure | (14,618) | (5,847) | (20,465) | |
| Net income/ (expenditure) | 66 | (5,847) | (5,781) | |
| Net movement in funds | 66 | (5,847) | (5,781) |
|
| Reconciliation of funds | ||||
| Total funds brought forward | 31,610 | 5,847 | 37,457 |
|
| Total funds carried forward | 11 | 31,676 | 31,676 | |
| Unrestricted | Restricted | Total | ||
| funds | funds | 2023 | ||
| Note | £ | £ | £ | |
| Income and Endowments from: | ||||
| Donations and legacies | 2 | 24,283 | 24,283 | |
| Other tradingactivities | 309 | 309 | ||
| Total income | 24,592 | 24,592 | ||
| Expenditure on: | ||||
| Raising funds | 4 | (1,240) | - | (1,240) |
| Charitable activities | 5 | (6,293) | (2,417) | (8,710) |
| Total expenditure | (7,533) | (2,417) | (9,950) |
|
| Net income | 17,059 | (2,417) | 14,642 | |
| Net movement in funds | 17,059 | (2,417) | 14,642 |
|
| Reconciliation of funds | ||||
| Total funds brought forward | 14,551 | 8,264 | 22,815 |
|
| Total funds carried forward | 11 | 31,610 | 5,847 | 37,457 |
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 2024
| 31 December 2024 £ 31 December 2023 £ 32,426 38.207 (750) (750) 31,676 37,457 5,847 31,676 31,610 31,676 37,457 |
|
|---|---|
| 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 16 - 23 were approved by the trustees, and authorised for issue on 29 October 2025 and signed on their behalf by:
Emma Amos Trustee
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Notes to the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2024
1 Charity status
The Charity is a Charitable Incorporated Organisation, incorporated in England and Wales.
The address of its registered office is:
Piccadilly Business Centre
Unit C Aldow Enterprise Park Manchester M12 6AE
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. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
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
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the Charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
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 2024
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
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 2024
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.
- 2 Income from donations and legacies
| Unrestricted | ||||||
|---|---|---|---|---|---|---|
| funds | ||||||
| Total | Total | |||||
| Restricted | 31 December | December | ||||
| General | funds | 2024 | 2023 | |||
| £ | £ | £ | £ | |||
| Donations and legacies; | ||||||
| Donations from individuals | 12,319 | - | 12,319 |
20,948 | ||
| Gift aid reclaimed | 2,365 | - | 2,365 |
3,335 | ||
| - | - | - |
- | |||
| 14,684 | - | 14,684 |
24,283 |
3 Income from other trading activities
| 3 Income from other trading activities |
|
|---|---|
| Total Total |
|
| 31 December 31 December |
|
| 2024 2023 |
|
| £ £ |
|
| Events income; | |
| Other events income | - 309 |
| - 309 |
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Notes to the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2024
4 Expenditure on raising funds
| Unrestricted | ||||||||
|---|---|---|---|---|---|---|---|---|
| funds | ||||||||
| Total | Total | |||||||
| Restricted | 31 | December | 31 | December | ||||
| General | funds | 2024 | 2023 | |||||
| £ | £ | £ | £ | |||||
| Costs of tradingactivities | 1,572 |
- | 1,572 | 1,240 | ||||
| 1,572 | - | 1,572 | 1,240 |
5 Expenditure on charitable activities
| Unrestricted | |||||
|---|---|---|---|---|---|
| funds | |||||
| Total | Total | ||||
| Restricted | 31 December | 31 December | |||
| General | funds | 2024 | 2023 | ||
| Note | £ | £ | £ | £ | |
| Research and patient | |||||
| advocacy | 7,482 | - | 7,482 |
- | |
| Allocated support costs | 4,814 | 5,847 | 10,661 |
7,960 | |
| Governance costs | 750 | - | 750 |
750 | |
| 13,046 | 5,847 | 18,893 |
8,710 | ||
| 6 Analysis of governance and |
support costs | ||||
| Restricted | Total | Total | |||
| funds | 31 December | 31 December | |||
| General | 2024 | 2023 | |||
| Note | £ | £ | £ | ||
| Governance costs | |||||
| Independent examiner | |||||
| fees | - | - |
- | ||
| Other fees paid to | |||||
| examiners | 750 | 750 | 750 | ||
| 750 | 750 | 750 |
7 Trustees
No trustees, nor any persons connected with them, have received any remuneration from the Charity during the year.
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 2024
- 8 Independent examiner’s renumeration
| 8 Independent examiner’s renumeration |
|||
|---|---|---|---|
| Total | Total | ||
| 31 December | 31 December | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Other fees to examiners | |||
| The examiningof accounts of anyassociate of the charity | 750 | 750 | |
| 750 | 750 |
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
| Total | Total | ||||
|---|---|---|---|---|---|
| 31 December | 31 December | ||||
| 2024 | 2023 | ||||
| £ | £ | ||||
| Accruals | 750 | 750 | |||
| 11 Funds |
|||||
| Balance at 31 | |||||
| Balance at 1 | Incoming | Resources | December | ||
| January | 2024 | resources | expended | 2024 | |
| £ | £ | £ | £ | ||
| Unrestricted funds | |||||
| General | 31,610 | 14,684 | (14,618) |
31,676 | |
| Restricted funds | 5,847 | - | (5,847) |
- | |
| Total funds | 37,457 | 14,684 | (20,465) |
31,676 | |
| Balance at 31 | |||||
| Balance at 1 | Incoming | Resources | December | ||
| January 2023 | resources | expended | 2023 | ||
| £ | £ | £ | £ | ||
| Unrestricted funds | |||||
| General | 14,551 | 24,592 | (7,533) |
31,610 | |
| Restricted funds | 8,264 | - | (2,417) |
5,847 | |
| Total funds | 22,815 | 24,592 | (9,950) |
37,457 |
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LOBULAR BREAST CANCER UK (A Charitable Incorporated Organisation) Notes to the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2024
12 Analysis of net assets between funds
| Unrestricted funds General £ Restricted funds £ 2024 Total funds £ 32,426 - 32,426 (750) - (750) 31,676 - 31,676 Unrestricted funds General £ Restricted funds £ 2023 Total funds £ 29,943 8,264 38,207 (750) - (750) 29,193 8,264 37,457 |
|
|---|---|
| Current assets | |
| Current liabilities | |
| Total net assets | |
| Current assets | |
| Current liabilities | |
| Total net assets |
13 Related party transactions
There were no related party transactions during the year.
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