Company registration number: CE025746 Charity registration number: 1193800 ## **Lymphoedema Support Network** known as LSN Annual Report and Financial Statements for the Year Ended 31 March 2024 Lymphoedema Support Network known as LSN Contents Reference and Athninistrative Details Trustr￿, Rcport 2to9 Stai¢meDt of Tru5teeg R¢spon5Lbilities 10 Independent Examinerfs Report ststement of Financial ActLVLtit5 12to13 Balartce Sheet 14 Notes to the Financial Statements 15to24 Lympho¢dema Support Network l(nown as LSN Reference and Administrative D¢t8ils Ch#lnnan Anita Pamela Wallact MBE Trustees Anata Pamela Wallace MBE Karen Redrup Denise Hardy Brcnda Ann Thom Kate Rebecca Wallis Linda Elizabcth Patel Maxit)e Skepple Ruth Irene Yeeles Phillipa Laughton Jill Babinglon Liz Coolcy CILarity Rtgistr8tion Number Chair- Elected Treaswer- Re5ign¢d Nurse Advisor- Elect¢d Elected El¢cted Hon Secretary . Elected Elected Elt*ted Elected Elected El¢¢t¢d 1193800 Compxny Reglstratlon Numb¢r CE025746 The Gharity is incorpryated in United KiTrgdom. Reg15ttred Offiee St Luk¢'s ChuKh Crypt Sydn¢y Street London SW3 6NH PriDtip41 oifKe St Luke's chU￿h Crypt Sydney Street London SW3 6NH IndepeDdent ExAmlner Just Audit & Assuranc¢ Ltd 4 South Bar Stre¢t Banbury Oxfordshire OX16 9AA Pag¢ I Lymphoedema Support Network known As LSN Trustees, Report MISSION STATEMEP4T 'The Lympboodem4 Support Network represent4 support# *Thd empowers people atYe¢ted by lympho¢demai promotes awa￿￿eSS of the eondition and tampaigns for xpproprifjt< ¢qultsbl¢ treatment for all. THE OBJECTIVES OFTIIE CHARITY The Lymphoederna Support Network (LSN) is a Charitable In¢oTporated Organisatio]4 registered with the Charity Commission of England and Wales. The LSN i5 Utablsshed For the relief of persons suff¢ring from lymphoojema and to advance ¢du¢alion olthe public on the subjEGt of lYMph￿l¢m& It does this by providing inforniation and supwrt to people with lymphoedema and promotill¥ bett¢r awareness of lymphoedema as a major hcalih condition to local health authorities, healthcare professionals, politiciw$ and the general public. It also promotes a network of support groups throughoui ihe UK for people with lymphorylema. The L8N exclusively charitablc objectives, the work io a¢hieve those obje¢ttv¢s is decided each year at a Tr￿l¢¢ awayday and is infonned by the Charity's tntn]bership and wid¢r lymph(Kdcma community. When deciding workstream& the Trustee5 are minded of the Public BellEfit r¢quirem¢nts of th¢ Charity Cofflmission of England and Walcs and ensure the or8anisatton continues tts Work for the benefit of those living with or affectcd by the medical CO[￿]tiOn Lymphoedem& THE ORGANISATION AND DECISION-MAKING PROCESS The Charity is governed by a constitutioTr. It 55 rnan￿ed by a Board of Trusiees which me¢ts on a regular b&sis throughout the year and votcs to ensure that decisions are approved by a majority. Sev¢ral of the Trustees also regularly work on various pix)j¢¢is and ov¢rse¢ the day-to-day running of the Charity. RF,LATIONSHIPS BETWEEN THE LSN, RELATED PARTIESAf¥D CONNECTED CHARITIES BLS: The Lsf% ¢ontii)ues io work ¢losely with the British Lymphology Society IBLS) tsn variou5 projects. Trustees and staff attertd the BLS Annua] conference, which provides an exGelltnt opportunity to network with t]]any healthcare professionals. MLD . The LSN mainrains ¢oniaa wilh MLD- and uses their list of MLD therapists. Prnfe550r Peter Mortimer MD FRCP, Pn)fessor of Dern]atological Medicine at St Creorge'8 Hospita]$ has retired from his role &$ the LSN'J Chief M¢di¢al Advisor in September 2023. Prof¢ssorMortimer was also the Medic&1 Editor of the Ch8riry's newsletter LymphLine. Dr Vaughgn Ketley. Consultant in Lymphoedema, NHS Trusi Derby. ix¢ame the LSN'S Chief Medical Advisor in September 2023. MultivDiseiplirtary Advtsory Team (MDATI.. Our multi-dis¢iplinAry team of &dvisors ensures that th¢ LSN is equipped to make certain the itifom]ation th* we are 8ble to offer both our mcmber5 and the wider lymphoedcma population 15 robust. that we ar¢ apprais¢d of current and future development5 in the Ma1￿C￿ent ofand research into lymphoedema artd that we ￿TrIalTh in a position to call upon relevant expertise to respond in a tsrnely and efficient mAnner to relevant ¢ampaigns, politital argument5 and changc5 irt legislation and health policy. P4atloD#l tymphoedema Partnershlp (NLP),, This group. rnade up of the key parties in tyrnphoedema car¢, has growi in strength since its fomiation in 2014. It provides a platforin ￿ disru55 and work towards improving patient outcomes, service provision and the availability of 5tandardised ¢ar¢. Th¢ LSN a vit&l role in ¢n5uring the patient voice is represcnted at the highest level. Europe&n lymphDedern8 pAtient group: This is a Coll￿tIVe of the lymphoedema support gTOiIPS acros5 Europe and has been active in producing a lymphoed¢ma paiieDi manifrsto. National Voiees: Th¢ LSN is a member of Nation￿ Voices. Rel*ted Ch*rilie5.' Th¢ LSN mointsins link$ with many of the major charities irtcludin$ Bre￿t Cancer Care, Breast Cancer ow. Macmillan Cancer Support. CBnc¢rbackvp and Lipoedem& UK. Can¢¢r 52: The LSN is a member of Cancer 52 which is an alliance of more than 40 organisations working to address inequaliiics and improve oulco]lle5 for patients living with anif b¢yond l¢ss Common canc¢rs. Page 2 Lymphoedema Support Network known as LSN Truste¢$' Report A REVIEW OF THE ACTIVITIES IN THE PAST YEAR Whllst the LSP4 has rnAint*ined Its ¢or¢ adlvlties throughout thls flnin¢lal perlod It has also faeed the biggest financial challenges in its htstory. Despite ongoing revlew And all posslble SAViDES Income g¢Jk¢r8tion e¢forts beinR Mtlll$ed our montkty spending Oft￿ ¢xe¢ed¢d our intome And our reserves were prndicted to fall below our polley leve]s by the end ofthe finanelal perlod. Th¢ LSN Trustees held a fa¢¢.to face meeting to discuss the Situation and explore potcntial foTrvard actiorts. These covered possibtllties including closure of the chdrity, staff redundanci¢5 and %alin8 b￿k of services. A three-month plart wa5 implemented which included the launch of an emergency appea], & rcview of our corporate s])ollsorship and m¢mber5hip package5 and investigations into ￿sSIble mer8ers to ensur¢ our ¢ore Work could continue. A follow up meeting w&8 held in Febrn&ry 2024 and whi15t the si￿atIon h&$ much improved it r¢mwns uThd¢r review. Rat51ng Fund$ Fundralslllg campsign. Like n￿nY other chariti¢4 the LSN used its reserves to wDtinue offering ￿[P during th¢ pand¢mi¢. but the ongoing financial crisis meant thi5 could not continue. A ￿ndrY￿sing aprKal w&8 launched at the ¢nd of2023 with the aim of reaching £30,000. The final total reached over £90,000. Not only were people very generous bui also supported us by sending u$ numerou5 hc4rtwarming messages telling us they wouldn't know what to do without thc LSN. We have coD(inued to receive donatiorLS aud supp)rt sinc¢ we 5urpa5sed ihe target amouni. We are fortunate to have been named as b¢o¢fi¢iaries of two signifiratlt le8A¢ies during the ¢oming financial year which should arnount to betw¢¢n £30,000 and £40,000 of unrestrictcd income for the LSN ov¢1 the next y¢ar. Much needed income for The LSN ￿OSted by a lady golf Captain who nominated th¢ LSN as her chosen ¢haTity ofihe year. participants in a half marathon. #three peaks Chall￿8¢, and several %maller cvcnts. Corporate Sponsorship. The LSN i¥ v¥ry appre¢iative of the continued support Tettived from BSN medi¢al Ltd, Compression Therapy UK Ltd. C05yf¢rt, Haddenham Healthcare Ltd. Hundeigh, Juzo UK Ltd, L & R K4edical UK Ltd and Sigvaris Britain Ltd to its Corporate Sponsorship s¢h¢me. We were plc&scd to w¢lwme Patient Choice and medi UK Lid to ihe scheme this ycar. The stheme has be¢n modified to a three-tier system to allow those Gompanies who are abl¢ to offer us more supwrt. Prndurt sale5. The LSN" was on¢¢ again able to raise the profile of the Charity through the sale of Christmas cards and to help itKrea5c LSN funds. Many LSN members and support¢rs also take thi5 Opportunity to include a dothation with their Christm&8 ¢grd order. The ongoing sale of LSN hospitsl 5ty1¢ alert bracelets. wrist bands and stress balls continue to hclp raise funds for ihe Charity. Fundralslng paek. The Clwity coniillue5 to distribute a Fundraising Pack on requcst. It provides ndraising ideas, hints on how to plan events and $pottsorship fomis. iwmphoedema AwAren•ss Week 4 - 10 March 21)24 The LSN ran its 'Lymphoedema L(Miks Like This, soci81 media ¢ampaign duriDg awareness w¢¢k. Photo$ of people living with the condition. infonnatiort and a quote from them were uploaded to our Faccb(M)k, Instagram. H¢althUnlo¢ked and Twitter a¢¢ounts. Ov¢r 40 wple living with lymphoedema vtslunteer¢d to be featured and the posts re2¢hed over 140.000 individuals affoss platfonng. Members. ques¢lonnalre The LSN published a members, questionnaire itt spring 2023 8nd Ihe trust¢es considered the results a5 Part of their ongoing work during this finanGial yEaT. The aim was to gain feedback on our perfomjance and what wc could do better. 27*kn of members responded, which is lower than pr¢viou5 y¢¥5. with 81P/o oveT the age of 60. This has dcmon5trated the need to offer th¢ questionnair¢ in on online fom)aL All our services were well reviewed, with ¢h¢ t¢lephon¢ helpline support being pariiculaTly aPpr￿Lated. Page 3 ## **Lymphoedema Support Network** ## **known as LSN** ## **Trustees' Report** ## **Social Media** The LSN Facebook page following has continued to grow over the year and at the end of March 2024 had over I 0,900 followers. Our Twitter account continues to do well with 2,675 followers, lnstagram increased to 797 followers and HealthUnlocked to 5,715. In the Autumn of 2017, the LSN launched its own YouTube channel with the assistance of a grant from the British Association of Dermatologists. Continuing and building on our commitment to provide people with the tools to help self-manage their condition, four Self Lymphatic Drainage (SLD) videos were filmed in a lymphoedema clinic using the same movements and technique outlined in the SLD section of the LSN book. The videos are intended to be used alongside it, or on their own. The views for these 4 videos over the reporting period was 23,278. In total 4 new videos were uploaded to the channel taking our total video library for the accounting period to 106 with a total view count for the year of 34,768. We also increased subscribers by 473 over the period to bring us to 1,913 subscribers in total. ## **BMJ Learning modules** In 2010, the LSN commissioned British Medical Journal Learning, working together with Professors Mortimer and Keeley, to produce an online, multi-media training module for GPs and other healthcare professionals regarding the diagnosis and management of Chronic Oedema/Lymphoedema. The module has been updated during this period and continues to attract very positive comments. This was followed up by the release of a second module in 2021 focussing on managing lymphoedema in a Primary Care setting. Although overall numbers across the two modules continue to be pleasing the numbers of UK doctors completing the modules over the accounting period continues to be lower than hoped. The continued financing of this initiative will be reviewed over the next accounting period. ## **PIFTICK** The LSN was a previous recipient of the Information Standard (IS) quality mark. This scheme was phased out by NHS England during 2019 and closed in July of the same year. A new scheme organised by the Patient Information Forum, the PIF TICK, was created to replace the IS and the LSN was delighted to be among the first 40 charities to have our work recognised and awarded the PIF TICK quality mark. The LSN successfully retained its registration once again during this period. ## **Website** The website continues to be frequently visited for the factual content, online membership, donations and purchasing merchandise. The site content is regularly updated, including articles by healthcare professionals and from LymphLine. There are links to the BMJ Leaming module and the RCGP module in the Healthcare Professionals section of the site and a link to our social media sites Facebook, X (Twitter) and HealthUnlocked is on each page. Our website remains busy with pages related to cellulitis having the highest views. ## **Publications** ## **• Fact Sheets** Seven fact sheets were reviewed this year, 'Diuretics', 'Lymphorrhoea', 'Management of cellulitis', 'Multi­ layer lymphoedema bandaging', 'Oedema in advanced ill health - information for healthcare professionals', 'Skin care for people with lymphoedema' and 'What is cellulitis'. Sales and production costs continue to be audited each year and decisions are made by the editorial team about the most cost-effective format and production for each fact sheet. Some fact sheets are now printed on demand in the office, others are freely available on the website. The LSN produces 26 fact sheets and remains the largest lymphoedema information resource in the UK. The Charity regularly receives orders from NHS and private hospitals, hospices and lymphoedema clinics throughout the country. Fact sheets are free to members, but a charge is made to cover publication costs and postage and packing for orders received from clinics. Our thanks go to all sponsors for their individual financial support of some of these fact sheets Page4 Lymphoedema Support Network known LSN Trust¢¢s' Report Cellulitis CoDsen$u$ Document The Con5¢nsus Docum¢rtt, originally produced in October 2(J05. at the LSN'S instigation. make5 recommendations about th¢ us¢ of antibiotics in lymphoedema and adYis¢s when admi5sÉon to ￿SPItal may be indicated. Thc Cons¢nsus Document 15 also jointly housed on th¢ LSN and BLS wcbsil¢s. The LSN fact sh¢et tlnues to b¢ ord¢red bv patients and healthcare practitioners for use in their clinics. 'Your LymphoedemA- tAidng back o)Ntrol' In $umm¢r 2022 the LSN, produced aDd published 'Your Lymphoedema - takins back control.. This book. which colltains current inforniation regarding self-maThagement as well as hints and tlP5. patient experien¢¢s and a ptM)togr8phic guide to Self Lymphatic Drainage has b¢en well r¢vi¢wed by patients and health ¢ar¢ professionals alike. it is in its se￿nd prinl run and h85 continued to s¢ll throu8hout this accounting per1￿. The LSN worked with the British Lymphology So¢i¢ty {BLS) (o develop guidance on COVID-19 boosters and flu vacci]rations for people with lympho¢dem4 which w&5 published in the winter 2023 newsletter, LymphLine and on the Website. The docurn¢n¢ repla￿d the BLS and l.SN guidance issued in May 2021. i￿phI￿lne Th¢ Charity's quarterly newsletter. LymphLine, covers a wide range of articles and 15 an ex¢ellent medium with which to reach both patients and hea]th¢ar¢ professiona]s. It also enables the Trustees to k¢¢p its members informed uf th¢ progress of the Charity. Corwrai¢ sponsorship helps to eovcr the c05t of publi¢ation. Touch The LSN launched an online F.-new51etter called 'ln Touch, Kn the autumn Df 2022 whieh is sent out to LSN members who wish to receive it ea¢h month. It 1$ also sent oul morc widely ea¢h quarter alld put on ihe web5Lte. The aiTll L5 for it to be a way of ¢ommNni¢ating time-sensitive infomiation. Conference5 rim¢ and finan¢ial ¢onstTaints have reduced our ability to exhibii ai con*erentt5 overthe period. but we were able to maintain a pr¢s¢nce at Fx>th the Brit15h Lymphology Society annual conference and thr N￿lonal Lymphoedema Conference. The LSN werc Go-h05ts of th¢ pati¢nt day atthe International Lympho¢demA Framework Conference in Nottingham in June of this year. AwareNtsslTrAinlng Days Awareness days and teaching opportunities have increased post COVID and the LSN has been pl¢ased to ¢ither attend in per50n. or virtually* lympho¢dema supp)n groups, caThcer 5UPPOrt Awareness day¥ breast ¢ar¢ nurs¢ training and oncologic radiograph¢rs training. Offlee The officc continucs to be very busy with at leasi one memb¢r of stsff in Attend￿Ce at all tirncs. Other staff members continue with hybrid working but aT¢ attendittg The offi¢¢ r¢gulatly. Our volunteer core team are a150 r¢glllarly in the office. Information 8nd Support The LSN Gontinucs to receive hundreds of r¢qll¢sts from both patients and professionaJ5. nationally and inr¢maiionalty, s¢¢kin8 information and 5UPPOrt. The telephone information and 5UPPDrt line, by oifiGe continues to provide an essential servrce to patienty families. carers at)d health¢are professionals s¢eking help. An inforniation pack 15 a150 available 10 callers. Pag¢ 5 Lymphocdema Support Network known as LSN Trustees, Report Membershlp Despits ow best efforts. tnetllbership has continued to dwindl¢ over the period with tnembership ertdÉEIE on a 5 year low of 2,914. However, wr have b¢en pIts￿ed that 360 new p￿pIe joined OUT organisation over the period. Free membership for children and young people with lymphoedema continues and th¢ LSN is ¢UTr¢ntly supporting 127 Childr￿ and young people in this catcgory. We contiDue 10 work closely with the Childr¢n'$ Lymphoederna Special Interest Group (CLSIG) and have a dedicated ¢hildr¢n's Section on our websit¢. The LSN'S annud membership fee had remailled at £15 fOrt)￿]Y years a5 the LSN is conunitted to helping as many people ¥ possible. With the inCre￿Ing costs for the tunnin8 of the charity, the m¢mbership fee was relu¢tantly incre&qedto £20 per year on IXApril 2023. GDPR The LSN maintains mmpliant with dats proteetion regulations and ig registered with the Infortnation Com￿lssIon¢T$ Offi¢e. Support Crou Th¢r¢ are 49 local lymphoedema support groups i]] the and Irel4nd. The LSN activ¢ly encourages the formation of 5elf-help supwrt groups and maintains conthu throu8h the newsletter, LymphLine, and where possibl¢ by 5UPPOrt group visits. Many local groups are rep)rting a drop in attendanee w more people tum io Il¢rnative forms of supyort. VolllThteer8 The LSN is extremely gratefvl to th¢ dediuted team of volunteers who have gen￿OUSlY given their titne and expertise to the Charity tsver ¢h¢ ￿t year. Tr￿Sttts Trustee5 8re r¢¢nijt¢d from within the organisation lltili5in8 the mcmb¢rs' newslettcr, LymphLinc. exwt for the Advisor, who is appoinfrd a¢¢ording to Clinical uperiertce and ¢xp¢rtise. The Board of Trustees shall IJSl5t of a maximum of 14 indivsdua]s and a minimum of 6, of which no more than or]e shail be a healthcar¢ profession￿ specia]i5ing in lymphoed¢ma and no 1&ss than two shdl have lymphordema. Th¢ Trustees would w¢lcom¢ the Opport￿nity to increase tbe diversity of its Board. We hav¢ begun 5u¢¢ession planning for our trusttt board as severdl key memb￿$ have madc the derision to stand down at our 2024 AGM. THE CHARITY'S POLICY ON RESERVLS The Trust¢e5 have considered the appropriate level of res¢ryes that should be maintained to give the Charity thc ability to continuc opcrating for a reasonable period of lime, and th5s h&s been ag￿d at a minimum of three months with an ideal of six months. SKS The Trustees hav¢ assessed the major Tisks to which th¢ Charity is exposed, in parti¢ular those r¢lattd to thc opcrai10￿ and financc% and are satisfied thal internal eontrol systems are adequate. and procedur<5 ur¢ in place to nJitigai¢ any exposure to the major risks. It is acknowledged that ihe r&luction in income due to COVID.19 l¢ft Ihe organisation in a ¢hallertgtng position financially and this ¢oniinu¢s, although the emeryen¢y appe￿ and awailed legaci&% have mitigated the immediatc issues, work 1$ on80ing. P￿¢6 ## **Lymphoedema Support Network** ## **known as LSN** ## **Trustees' Report** ## **STATUS OF PRIORITIES FROM PREVIOUS ANNUAL REPORT** The LSN continues to review its priorities utilising member opinion and regular Trustee meetings. The priorities for the accounting period were: • To review our use of social media platforms to ensure we are utilising our limited resources in the most effective way. _The LSN worked with a communication expert on ways to ensure our message was on target to appeal to stakeholders. Their suggestions have largely been implemented although work continues._ • To continue to provide high-level information and support for those with or at risk of lymphoedema in the most accessible ways possible and which reflect the diversity of those we serve. _This continues as described above._ • To recruit Trustees to reflect a greater diversity. _We have as yet been unable to recruit any men to our board. We now have a better balance of ages on our board and one Black member but are still keen to recruit more trustees from under represented communities._ • To increase applications to grant making trusts to increase income. _We have received grants from several key trusts. The work involved is intense however and even with trustee support this is an area of work that continues to challenge._ • To carry out a member questionnaire to ensure we are meeting the priorities of our membership in the most cost-effective ways possible. _This was completed and the results circulated._ • To critically review our income and expenditure on a monthly basis. _This proved very challenging this period due to our treasurer running at below capacity and then having to resign during the period. Another trustee stepped into the breach and a new treasurer began their probationary period at the end of this financial year._ • To review how we reach General Practitioners and other UK doctors and health care professionals in the most cost-effective way. _This continues._ Page 7 Lympho¢d¢ma Support N¢twork known as LSN Trustees, Report PRIOIUTIES FOR I'HE LSN IN THE COMING PEIUOD Th¢ LSN ¢oniinu¢s to review its PTioriti¢s utilising m¢mb¢r opinion and Thistee m¢etiDgs. The LW Awayday which was held in Januwy of 2024 set th¢ following priorities for the organisation for the comin8 financial p¢riod. To explore and implement a new CRM datsb&se to allow grethr use ofemail to communic￿¢ with our e￿berS and supporter$. To Grilically review our income and ¢xpendktUTe. To crealc an LSN digital library and cxplorc ways to produce LymphLirte in a digithl formaL To send member communication. including LymphLine, via email. To explore ¢los¢r working r¢lations with partnership organisations to atd the objects of the charity- To critically review our continued support of the BMJ Learning modules. To ¢ontinu¢ to providc infomiation and phlient supportlo th¢)se ￿ rtsk of developin& or affect￿1 by. lympho￿tema. Approv￿[ by Ib¢ TruSt￿S and 5iBned OD thcir behalf by.. Anita Wallar¢ MBE Choir and Trust¢e 2110812024 P48¢ 8 Lymphoedema Support Nehvork known as LSN Trei$urers' Report Curmit legSslatio)) lTht FinanGial statements for the ye4r ended 31" March 2024 ha￿ been drawn up tr) comply with the Charities Act2011. There are three significani reouirem¢nts of the acL twnejy: l. To analyse expenditure bett¥een the costs of gencrating fvnd& the ¢05ts of ￿nd￿akIng Charitabl¢ Acliyities and the ¢osts ofGoveman¢ 2. To s¢gr¢gate thr funds of the Charity b¢twectL th05r funds that ar¢ r¢5trirted in the application, those fitnds that ar¢ designated for specific purp)ses artd those funds which are generA] in nature. 3. The Act lays down the r¢quirem¢nts for a Statutory Audit (oppli¢able to Charities with incom&lexpenditure in exc¢55 of £250,000) or for smaller ch￿itieS to have their a¢￿Unts examin￿ by an ind¢p¢nd¢nt person or body who is competent to express an opinion on the said accounts. The ¢xp¢niliture of this Charity is almost cniir¢ly for direct charitable purpos¢$. There is a modest amounl of publicity expenditure and th¢ unavoidable ¢omplian¢¢ ¢xpoditur¢ for Management and Administration. Results for Ihe Yeor Our fjnancial situation throughout y¢ar ranaincd challenging with income consistenily b¢low exp¢nditure. The year did eod its # net P051tLVC P05Ltiou due to thr trustees. de¢ision to launch an emergency appeal which was highly successful and raised over £90,000. This has allowed us to return our ￿eTh¢S lo within our reserves policy. Although we are expe¢ting next year to remain d)allengin& we bav¢ been infom]¢d that w¢ are to rtteive two significant legacies which, along with continued cost control measures and improvement in fixndraising effort4 h&5 giv¢n us in¢r¢ased confid¢￿¢ for the Com￿8 year. This giY¢n assurance to thg bvard that th¢ ¢hariry caÈ] continue &8 a going concern into the fi]ture and allowed us to continue fundin8 activlties forthe benefit of m¢mbets and all who suffer frotn lytnphoedetn Income and expendittJTe and *Jh¢r¢nce to our r¢serv￿ policy will remain und¢r Constant r¢view at th¢ monthly committee meeting$. In ord¢r to improve fvttLr¢ financial management a review of financial processes 1$ ongoing and, as well as a monthly review of the financial position. there will be an ongoing requirement for the board of tTUStee5 10 approve an annual budget with actuals reviewed against plan. Finances Tcmain a key strategie priority for the charily to ensute we ¢an conlinu¢ to b¢n¢fit all of our member$ inlo the future. Approved by the TrustC¢5 and signed on their behalf by= Wllkn MSE c￿]randT￿J#rt 1110811024 Pag¢ 9 Lymphoedema Support Network kllown as LSN Strdtement of Trustees, Responslbllltles The Tntstres are respoD5ible forpreparin8 the ThJst¢¢s' R¢port the f￿ancial 51atanent¥ in ac¢orilan¢e with applic&ble law and United Kingdom Accounting Standard5 (United Kingdom G¢neraltyA￿epted A¢￿UntIng Pra¢ti¢e). Th¢ law applicable to Charitics in England aTKI Wales requires the Trustecs to prepare financial 5tatcments for each financial year whi¢h givr a true and fair view of the stale of affairs ofthe charily and of the incoming r¢50urces and application of r&%ourtts of the charity for that period. In preparing these financial st*ements, the Tru*es ar¢ r¢quir¢d to.. select Suitable accounting policies and th¢n apply th¢m consist¢nt]y; observe the m¢thods and principles in the Charities SORP; make judgements and esiimates thai are reasonable and prudcnt.. stale wh¢ther applrcable accounting standards have be￿ followd. subjert to any mat¢rial departures diwlos¢d and explained in the financi￿ statemenfy and prepare the financial statements on the going con¢¢rn basis unless it is ithappropriat¢ to ptrsume that the Charity will ¢olltinue iD bu$in¢5S The Tru$tC¢5 are responsible for keeping prop¢r I￿OuntIng r¢cords which disclose with reasonabl¢ accuracy at any time the financial ry)sition of the charity and enable them to ¢rkSur¢ ihai ¢h¢ fJnan¢iai stat¢m¢nis ¢omply with the Charities Act 2011, the Charity (Accounts and ReporLS} Re8ulations 2008 and the provisions of the trust deed. They ore responsible for safeguarding the ￿sets of th¢ ¢hority and h¢n¢¢ for tsking re8sonable steps for the prevention and detection of fraud and (rther irregularities. Approved by th¢ TTUSt¢¢$ a¢)d sign¢d ot) their behalf by.. ifi¥WIli Page 10 Lymphoedema Support Netivork known as LSN Independent Examiner's Report to the trustees of Lymphoedema Support Netsvork ('the Company,) I report to th¢ charity Irustees on my examination of th¢ account5 of the Company for the year ended 31 Mar¢h 2024. Rupon$lbUltles and basi5 of report As ihe ¢hariiy'5 tNstees of thr you arc r¢S￿n87b1e for the preparati4)n of the accounts in a￿rd8n¢t with th¢ rcquitements of the Companies A¢1 2006 ('the 2006 Act,). Having sati5fLed myself that the a¢¢ounts of the Chariy #re not required to be audited und¢r Part 16 of the 20( Act and eligible for Indep￿dent examination, I rEPQrt in respeLt of my exarnination of your ¢haTity'S accounts as carried out llnder scction 145 of the Charities Act 2011 ('thc 2011 A¢t'l. It) Carrying ou¢ my examination I h8v¢ follow¢d the DirEclivns given by the Charity Commission under sectSon 145(5)(b) of the 2011 A¢L Independent ex8rniner 5 statement Sinc£ thE Company's gross iD¢ome exceed￿ £250.000 your eKamin¢r must be a member of a body listed in section 145 of thE 2011 Act. I confirm that l am qualifjed to undertske the examination becaus¢ l arn a m¢mber of Just Audit & Assuran¢¢ L￿, which i$ one of thc lis￿ bodies. I hav¢ completed my examination. I confinn that no matters have eome to my attention in conne￿]0￿ wth th¢ examination 8kVLng me ¢aus¢ to believe: l. accounting records were not kepi in respect of Lyrnphoedema Support Network &8 required by section 386 of th¢ 2006 Act- OT 2. the accounts do not ac¢ord with thos¢ record5.' or 3. the a¢¢ount$ do Thot comply with the a￿0￿)lIng requir¢ments of 5e¢tion 396 of the 2006 Act other tha any requiremeni that ¢h¢ &¢¢ounts 8Lve a 'tnJe alld fair view which is Dot a matter considered as part of an indep¢nd¢n¢ examination. or 4. the account5 have not been prepared in accord4n¢e with th¢ metbod5 artd principlcs of the S￿ement of Recommended Pracit¢e for accounting atld reporting by chartties [applicable to Charities preparing iheir a￿O￿nts in a¢cordan¢¢ with the Financial Reporting Stsndard appli¢&ble in the UK and Republic of Ir¢land (FRS 10211. I htve no concerns and have com¢ across no other matters in conncction with the exatijination to which atteDlion should be drawn in thi5 report in order to en8ble a proper und¢rstaftding of ihe ￿Counts io be reached. Jonathan Russell F.C.A. Just Audit & Assuranc¢ Ltd 4 South Bar Stftei Banbury Oxfordshire OXI69AA Date Au8U5t 2024 Page 11 ## **Lymphoedema Support Network** ## **known as LSN** ## **Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)** |**Income and Endowments from:**
Donations and legacies
Other trading activities
Investment income
Total income
**Expenditure on:**
Raising fnds
Charitable activities
Total expenditure
Net income
Net movement in fnds
**Reconciliation of funds**
Total fnds brought frard
Total fnds carried frward
**Income and Endowments fom:**
Donations and legacies
Other trading activities
Investment income
Total income
**Expenditure on:**
Raising fnds
Charitable activities
Total expenditure
Net expenditure
Net movement in fnds
**Reconciliation offunds**
Total fnds brought forward
Total funds carried frward
**Note**
3
4
_5_
6
7
14|**Unrestricted**
**fnds**
**Restricted funds**
£
**Total**
**2024**
**£**

£
172,979
105,500
1 177
279 656
172,979
105,500
1,177
279 656
(24,934)
_
_
(195,345)
(24,934)
(195,345)
(220,279)
_59_377
59,377
110 523
169 900
(220,279)
59 377
59,377
110 523
169 900
**Unrestricted**
**Total**
**funds**
**2023**
**Note**
**£**
**£**
3
4
_5_
6
7
14
136,542
78,451
796
215 789
136,542
78,451
796
215 789
(32,553)
(32,553)
(87,579)
(187,579)
___(22_0,1_32_)_220 132
(4,343)
4 343
(4,343)
___1_14,866
110 523
(4,343)
114,866
110 523| |---|---| ||**Note**
3
4
_5_
6
7
14| The notes on pages 10 to 18 form an integral part of these financial statements. Page 12 ## **Lymphoedema Support Network** ## **known as LSN** ## **Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)** All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 14. The notes on pages 10 to 18 form an integral part of these financial statements. Page 13 ## **Lymphoedema Support Network** ## **known as LSN (Registration number: CE025746)** ## **Balance Sheet as at 31 March 2024** |**Current assets**
Stocks
Debtors
Cash at bank and in had
**Note**
12
**Creditors: Amounts flling due within one year**
**Net**assets
13
**Funds of the charity:**
**Unrestricted income funds**
Unrestricted fnds
**Total funds**
14
|
**2024**
**£**
5,250
25,280
165 318
195,848
(25,948)
169,900
169,900
169,900
**2023**
**£**
7,200
19,469
107,008
133,677
(23,154)
110,523
109,535
110,523
| |---|---| For the financial year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Trustees' responsibilities: - The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and - The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. The financial statements on pages 7 to 18 were approved by the trustees, and authorised for issue on 21st August 2024 and signed on their behalf by: Anita Pamela Wallace MBE Chairman and trustee The notes on pages 10 to 18 form an integral part of these financial statements. Page 14 ## **Lymphoedema Support Network** ## **known as LSN** ## **Notes to the Financial Statements for the Year Ended 31 March 2024** ## **1 Charity status** The charity is limited by guarantee, incorporated in United Kingdom, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation. The address of its registered office is: St Luke's Church Crypt Sydney Street London SW3 6NH The principal place of business is: St Luke's Church Crypt Sydney Street London SW3 6NH ## **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 accordance with Accounting and Reporting by Charities: Statement of Recommended Practice ( applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic oflreland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. ## **Basis of preparation** Lymphoedema Support Network meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. ## **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. **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. Page 15 ## **Lymphoedema Support Network** ## **known as LSN** ## **Notes to the Financial Statements for the Year Ended 31 March 2024** ## _**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. Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity. ## _**Def erred income**_ Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when: - The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement. ## _**Investment income**_ Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. ## **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. ## **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. Page 16 ## **Lymphoedema Support Network** ## **known as LSN** ## **Notes to the Financial Statements for the Year Ended 31 March 2024** ## **Depreciation and amortisation** Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: **Stock** Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO). ## **Trade debtors** Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables. ## **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. ## **Trade** creditors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. ## **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. Page 17 Lymphoedema Support NetTrvork known as LSN Notes to the Finanelal Statements for the YeAr Ended 31 March 2024 3 Incom¢ from don*tion$ attd legatles Unrestritted nd8 Gener81 Totsl rllnds Donations and legacies. Donations from individuo1s L¢ga¢i¢s Regular giving and cspital donations 118,257 6,561 48,161 118257 6.561 48.161 Total for 2024 172,979 172979 Tot81 f•r 2023 136.542 136 542 4 Income from other trnding aetiviti¢$ Unrntiitted funds Gener81 Tot*1 funds Fact sheets Books Sales of ¢hristyas ¢ards Fund r8ising activity Sponsorship 5,790 7,044 4,420 46.842 23.170 5,75NI 7.044 4.420 46,842 23.170 18234 TotsI for 2024 105 500 10SJ(x) Totgl for 2023 5 Investment Inefjm¢ Unrestricted funds G¢n¢rAI Tot*1 lund5 Intcrest receivable and similar in¢om¢' InleT¢St re¢eivabl¢ on bank deposits 1.177 Total for 2024 Totsl f•Y 2023 796 796 Page 18 Lymphoedema Support Network known &8 LSN Notes to the Financial Statements for the Year Ended 31 Marcb 2024 6 Lxpendlture on raising funds Costs of tr4din¥ aetivlties Unrestrlc¢¢d funds G¢n¢r*l Total fun Not* O￿ning slock Design and printing costs Christrna5 card pur¢hases Closing stock 7.200 21.657 lJ27 .15.2501 7,200 21,657 lJ27 (S,2￿7 TotAI for 11)24 24.934 'rotal for 2023 32 53 32 53 Page 19 Lymphoedema Support Network i(nown &9 LSN Notes to the Financial Statements for the Year Ended 31 March 2024 7 Expendlture on cbgrltAbk activities Umrestrltted fund8 G¢nerBI Total 2024 Tot41 2023 Note R¢nt 18.125 1,978 290 3,134 18.125 1,978 290 3.134 18,125 1,851 Equipment repairs and renewals Telephone and fax Computer software artd maintt]wi¢e osts 2.768 3.369 8.400 12,866 951 3,369 8,400 12,866 951 2J24 6,000 16258 793 BMJ Learning Module Prinling, rK>stage and stationery Trad¢ sUb￿riptIOnS HiY¢ of other assds (Op¢rating I¢￿e$) Sundry expeThses aeaning Travcl and subsistencc Exhibitions and conferences Consultancy fvs Depreeiatiorb of fixtures and fittirtgs Wages and so]ori¢s Staff NIC (Employers) Siaff pensions {Defin¢d coDtribution)- pension scheme I AccouTrtancy fee5 Legal and PTofessionil ftes Bank charges 3,241 658 550 4.125 1,310 200 3,241 658 550 4,125 .310 200 1,589 1.033 630 2,329 2,575 1,624 112.318 7J55 I 17,934 7,510 117.934 7.510 2,759 3.150 450 2,759 3,150 450 1672 3282 1,104 195 345 195 345 187 579 In ￿[dItiOn to th¢ ¢xpendi¢ure anaJys¢d above. there are also governarKe eosts of £7,945 {2023 - £7.335) which r¢lat¢ directly to chariiable Activiti¢s. See note 8 for fi￿eJ detail5. P4g¢ 20 Lymphoedema Support Network known as LSN Notes to the Financial Stat¢m¢nts for the Year Ended 31 March 2024 8 An4lys¥ of goYtniAIice AAd support eosts UDrestrieted Tot#1 G¢n¢r81 funds Accountancy fees Legal fees Bank ¢harg¢s Total for 2024 3,150 450 3.150 450 4J45 4,345 Total for 2023 35 9 sta￿t09ts The aggregate payroll costs were as follows: 2024 2023 tslf tosts during the y￿r were: Wages and salaries Pension costs 125,444 2,759 128.203 119,673 2.672 122.345 Page21 Lymphoedema Support Nehvork knowll as LSN Notes to the Finanelal Stsien)ents for the Year Ended 31 Mareh 2024 Thc monthty avera8e number of Perso￿ (including ￿nIor management I leadership team) employed by the charity during th¢ year expressed &s full time equivalents W&% &s follows: 2024 No 2023 Charitable aciivities 312023- 3) of the aix>ve employees partlcipated in the Defined Contribution Pension Sth¢rn¢5. No employee received emolumertis of more than £60.0(K) during the y¢ar. Page 22 Lympho¢dema Support Network known a5 LSN Notu to th¢ Flnall¢lal Statements for the Ye&r Ended 31 March 2024 10 Taxatlon The charity is a re8iStcrcd charity and 15 therefore exempt from t&xation. 11 Tangible fixed xs%ets FutTl1￿re and equipment Totsl Cojt At l April 2023 1,624 ,624 At 31 March 2024 Depreclatlo At l April 2023 1.624 At 31 March 2024 624 N¢t book value At 31 March 2024 At 31 March 2023 IZ Debtors 2024 2023 Trade d¢btgrs Prepayments A￿TUed income 15.501 4,532 5,247 25280 8,054 5,342 6.073 19.469 13 Credltors: f*lliti% du¢ wi¢hiM oue YMT 1&24 2023 Trade creditors Other taxation and social security Other ¢reditors AttTua15 Deferred in¢ome 3.065 2.994 614 3,300 15,975 25,948 5,281 1881 595 4.309 10.088 23,154 Pag¢ 23 Lymphoedema Support Nelwork known as LSN Notes to the Financial Statements for the Year Ended 31 March 2024 14 Funds Balaace at I April 2023 Incomlng r¢sourees R¢$ourc expended Ba18nc¢ at 31 M*reh 2024 UMTe5tricted funds Gener81 110523 B*lance At I April 2022 279 656 INeoming rt50urtes 220 Rt50uree5 expeNded 791 I69,￿0 B#l*nce At 31 Marth 2023 Unrestrleted funds General 114.866 215,789 220,132 110,523 15 Anllysts of Aet ￿Sets betwee# fund5 Unres¢rl¢ted Totsl funds at 31 fitnds M*rc General 2023 Currcnt asscts Current liabilities 195,848 (25,948_1 133,677 123,1541 Totsl &ssets 169900 110523 Page 24