LSN THE LYMPHOEDEMA SUPPORT NETWORK becouse lymphoedemo n￿tter5 ANNUAL REPORT 2024- 2025 ## **Table of contents** |**Our work this year**
3
4
5 - 7
**Governance**
8
9
**Financial Review**|Letter from the co-chairs
Our year in numbers
Our achievements and objectives for the future
Purpose, constitution and the board
Public benefit and risks| |---|---| |10|Statement of Trustees’ responsibilities| |11 - 12|Independent Auditors Report| |13 - 22|Financial Statements| |23|Reference and administration| **The Lymphoedema Support Network represents, supports and empowers people affected by lymphoedema, promotes awareness of the condition and campaigns for appropriate, equitable treatment for all.** ## **From our co-chairs** This financial year has seen a huge amount of change for the LSN. As well as lots of back office changes to our systems and processes (not always the most exciting for our members to hear about but nonetheless important to our continued operation) our longstanding chair, Anita Wallace, stood down in September 2024. Anita had an immense impact on the LSN and the wider lymphoedema community and the hard work evidenced in this annual report forms part of that legacy. We took the helm for 1 year whilst the LSN looked to recruit a permanent replacement and we are so proud of what the organisation has achieved both in this annual report and in the months since March 2025. Whilst in some ways it has been another difficult year financially, we are grateful to all our members and supporters who have contributed in any way and, in particular those who’ve taken on extreme challenges to fundraise for us or left us generous legacies. Since 1991, the LSN has been focused on what matters to our members: educating GPs and other medical professionals, advocating for lymphoedema patients and being a friendly, expert source of advice. Thank you for continuing to support us in this mission. Kate Wallis Maxine Skepple Co-Chair Co-Chair ## 125 British GPs 463 medical professionals from 37 countries completed our professional training modules including including 1446 4000* conferences and events We represented LSN patients at 37,600 views on our YouTube channel calls for help answered *based on extrapolated Q4 data ## **Providing expert advice and support to lymphoedema patients** The LSN is a trusted friend. This year we maintained our PIF TICK mark which assures anyone who accesses out information knows that they will receive expert advice. For many people, the LSN is their first port of call when they’ve been diagnosed with lymphoedema or when they’re facing difficult and confusing times. Our helpline is open Monday to Friday every week and this year we answered around 4000* calls and responded to just over 1500* emails and social media messages asking for help. People reach out to us for help with all kinds of issues including: - recognising, diagnosing and managing celluitis; - understanding a new diagnosis; - finding a local clinic or MLD therapist; - help with their compression garments including where to access it and how to get them on; diet advice; and, exercise and movement advice. This year we have updated our extensive catalogue of fact sheets to ensure we can share them more easily in digital and easy read format. We have also produced new guidance on the shingles vaccine. Our advice has also been ‘on the road’ with attendance at patient forums and support networks. **“Luca LOVED this to the point she asked if she could read it to the year group at her school. A huge thumbs up!” RM 2024 referring to our new children’s advice** As part of the specialist support we offer to children living with lymphoedema, this year we produced information to equip children with lymphoedema to answer questions they might be asked. This has empowered our younger members to share their experiences and correct misconceptions. Our healthcare advisory board is a key part of ensuring that the advice we offer is up to date and accurate. Dr Vaughan Keeley has been supporting us throughout the year to review our guidance and answer patient questions. This year we also welcomed Dr Anusha Panthagani to the LSN advisory team. Dr Panthagani is a consultant in dermatology and lymphovascular medicine and we're so pleased to have her join us. For Lymphoedema Awareness Week this year we shared videos of some our members discussing the thing they wished people could understand about their condition. Members of our social media channels shared these with their friends and families to trigger new conversations and to help raise awareness. Being available on the end of the phone, email or facebook message is one of the LSN’s core activities. We are here to help anyone living with lymphoedema or supporting those with the condition and this will continue to be a central focus for the next financial year. Excitingly, all of the work to update our factsheets has provided the foundation for the production of a new digital library and app so that our members can have all the information they need at their fingertips. 5 *based on extrapolated Q4 data ## **Representing lymphoedema patients to medical practitioners and the public** We know that one of the most important things to our members, and everyone living with lymphoedema, is having a medical team that understands their condition and is able to provide them with the support that they need. This year we have continued to focus on providing training to GPs, nurses and other medical professionals to ensure they are aware of lymphoedema and know how to support their patients. The LSN’s BMJ training modules were funded by a generous donation this year and over 1400 people completed one or both of the courses, including 463 UK GPs. This is one of the areas where we support patients across the world; the training has been completed by people working in 37 different countries! The team have also delivered in-person training to post graduate nurses and radiographers and medical students at the University of Warwick and provided feedback on new training being developed by St George’s Hospital. Our role in representing patients in ongoing scientific research has been recognised with coauthorship on 2 oral abstracts presented at this year’s BLS conference. We have also supported St Christopher’s Hospice’s work on managing oedema at end of life; Dr Teksin Kopanoglu’s work into self-management needs and the disposal of garments; and Dr Katherine Wang’s TedX talk on MedTech wearables. **We are indebted to those who remember the LSN with a gift in their will. This year we particularly thank: Margaret Burton, Janet Mary Wray, Heather White, Claire Lingard and money given in memory of Pat Kearnes** In October 2024 the UK Government launched Change NHS, a consultation process to help develop a new 10 year health plan for England. The LSN rose to the occasion. An FOI request was made to all 42 integrated care boards to help us get an accurate and up-to-date picture of what they think they provide to lymphoedema patients. This research contributed to an LSN submission to the Change NHS programme and our CEO has been involved in ongoing workshops to discuss the future of NHS services. We are delighted that the reputation of the LSN as an expert patient voice means that we can continue to train and raise awareness of the condition. We have been invited back to speak at a number of conferences and, over the next year we will continue to ensure the BMJ modules deliver value for money as well as delivering training by other routes. We will be increasing our spending on attending conferences and events to ensure that we are raising awareness of lymphoedema amongst new audiences. The LSN will be sitting on a patient steering group as part of PhD research into MRI imaging for managing lymphatics, and we are confident that we will continue to support new research in the year ahead. 6 ## **Modernising our ways of working to deliver for members** A big focus for this financial year has been modernising our back office processes to ensure we are delivering effectively and efficiently and to secure cost savings. Whilst not all of this has been publicly visible, members will be aware that our Autumn LymphLine was the first to be available via email, as well as the usual printed version. This was the result of a months-long project to move our **Thank you to our incredible** membership database onto an online system that also makes **volunteers, Trevor and Carol, who** it easier for members to renew their subscriptions (and **have been vital to creating our new** donate at the same time). Our new digital friendly fact **database. They worked hard to ensure** sheets can also be emailed out to callers so that they have **all our information was up to date, to design the new system and to train up** access to advice immediately, instead of relying on the **our team members.** postal service. We have also automated some of our financial processes and cleared enough space in the office to create a meeting space. Over the next year we expect to become even more expert users of our new systems to maximise cost savings and deliver more for our members. We will also be looking to ensure our files, processes and policies are all updated in line with modern practices. **Thank you to our volunteer Sally who helps us week in and week out with admin, mailing out orders and fact sheets and other support around the office.** ## **Managing our finances** Our formal financial statement is at the end of this annual report. Undoubtedly it has continued to be a difficult operating environment for small charities across the UK. This year we have maintained tight cost controls and have undertaken a full review of our annual budgeting processes. This year we have explored new fundraising models, including the Christmas Big Give, and have received substantial legacy income. We also reviewed **We are thankful to** our approach to grant fundraising, working with an external partner to **our Ride London 100 crew, Tomsrunclub** ensure we were taking the best approach with this work. We are **and Rachelle Sherick** grateful to the Adobe Community Fund for their grant support. **We are thankful to our Ride London 100 crew, Tomsrunclub and Rachelle Sherick who all organised significant fundraising events this year.** We have instigated a new budgeting process for 2025/6 which will help us to better monitor our income and cost controls. Over the course of the next year, we will explore ways to increase our fundraising income and to encourage more regular donations. 7 ## **Governance** ## **Purpose and constitution** The Lymphoedema Support Network represents, supports and empowers people affected by lymphoedema, promotes awareness of the condition and campaigns for appropriate, equitable treatment for all. The LSN is a Charitable Incorporated Organisation registered with the Charity Commission of England and Wales. It is governed by a constitution and the strategy, work, finance and management of the Charity are overseen by the Board of Trustees. ## **Board** A minimum of 6 and a maximum of 14 Trustees must be in office at any one time, with at least 2 living with lymphoedema. Trustees serve for a term of three years, at which point they are eligible for reelection. There is no restriction on the tenure of a Trustee. Trustees do not receive renumeration for their duties. A skills audit of the current Board of Trustees was completed this year and a new approach to recruitment was adopted. Following a review of the current knowledge, experience and skills of the trustee board alongside the identified risks and potential trustee departures organisational needs are identified. Vacancies are advertised nationally, across the Lymphoedema Support Network and via relevant professional and organisational networks. Applicants are shortlisted for interview and assessed against the person specification. Shortlisted applicants are appointed for a 3 month probation before being co-opted onto the board for full election at the following AGM. We have 4 board members who have been in post for over 9 years; however, given the recent changes in chair and turnover of other trustees, this is deemed appropriate to ensure institutional memory is maintained on the board. The Board meets on a monthly basis. In 2024/25 the Board also held two in person away days. The board of trustees at end March 2025 is: Kate Wallis, Co-Chair Maxine Skepple, Co-Chair Linda Patel, Hon. Sec Jenny Willis, Hon Treasurer Helen Westrop p Ruth Yeeles Sue Fitzsimons Denise Hardy, Nurse Adviser Brenda Thomas Elizabeth Cooley 8 ## **Public Benefit** The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning its future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives that have been set. ## **Risks** The board of trustees is responsible for setting and monitoring risk appetite. Each of our identified risks is 'owned' by a trustee and is reviewed on an annual basis. ## **Summary of identified risks** |**ummary of identified risks**|| |---|---| |**Top-level risk**|**Measures and controls**| |**Systems and facilities**
fire or flood in the LSN offices
Damage to / failure of key equipment
IT failure
Data protection|Office management plan
Emergency response procedures in place
Key ICT systems backed up and cloud based
Security and authorisation procedures in place| |**Staffing / Personnel**
Failure to recruit or retain staff or trustees
Key staff or trustees being unable to fulfil their
duties
Lack of appropriate skills or experience on the
trustee board|Key roles identified and written procedures in place
Trustee skills audit process
Completed a review of trustee recruitment
processes| |**Financial**
Failure to meet income or expenditure goals
Insufficient reserves or long-term financial
planning
Weak financial controls|Robust reserves policy in place and monitored
Budget setting and monitoring process
implemented
Effective policies and financial controls in place
Annual external audit| |**Information provision**
Information incorrect or misleading
Verbal information given outside the scope of
expertise
Maintaining up to date information|Information production policies and procedures in
place
PIF TICK assessment completed annually
Queries and complaints process in place
Medical advisory panel| |**Charitable activities and strategy**
Unexpected external events impacting on activity
delivery
Competition from similar organisations
Insufficient strategy
Failure to digitise services or progress objectives|Regular assessment of performance and quality of
provision
Regular stakeholder feedback sought
Annual objectives set by Trustees
Regular reviews of project plans and progress| |**Governance**
Failure to comply with legislation or regulations
Inadequate reporting
Non-compliance with the constitution|Trustee skills audit process in place
Board of Trustees with varied skills and experience
Adherence to Charity Commission guidance and
fulfilling reporting requirements
Regular Board meetings| 9 ## **Financial Review** ## **Statement of Trustees’ Responsibilities** The trustees (who are also the directors of Lymphoedema Support Network for the purposes of company law) are responsible for preparing the trustees' 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". Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and apply them consistently; observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company 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 corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by the trustees of the charity on 28 August 2025 and signed on its behalf by: Kate Wallis Co-Chair 10 ## **Independent Examiner's Report to the trustees of Lymphoedema Support Network ('the Company')** I report to the charity trustees on my examination of the accounts of the Lymphoedema Support Network (‘the Company’) for the year ended 31 March 2025. ## **Responsibilities and basis of report** As the charity’s trustees of the Lymphoedema Support Network you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner’s statement** Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Just Audit & Assurance Ltd, which is one of the listed bodies. 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: - 1.accounting records were not kept in respect of Lymphoedema Support Network as required by section 386 of the 2006 Act; or - 2.the accounts do not accord with those records; or - 3.the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or - 4.the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. 11 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. Jonathan Russell F.C.A. Just Audit & Assurance Ltd 4 South Bar Street Banbury Oxfordshire OX16 9AA 28 August 2025 . 12 ## **Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)** ||**Unrestricted**|**Total**| |---|---|---| ||**funds**|**2025**| |**Note**|**£**|**£**| |**Income and Endowments from:**||| |Donations and legacies
3|293,593|293,593| |Other trading activities
4|81,198|81,198| |Investment income
5|362|362| |Total income|375,153|375,153| |**Expenditure on:**||| |Raising funds
6|(19,892)|(19,892)| |Charitable activities
7|(203,506)|(203,506)| |Total expenditure|(223,398)|(223,398)| |Net income|151,755|151,755| |Net movement in funds|151,755|151,755| |**Reconciliation of funds**||| |Total funds brought forward|169,900|169,900| |Total funds carried forward
14|321,655|321,655| ||**Unrestricted**|**Total**| ||**funds**|**2024**| |**Note**|**£**|**£**| |**Income and Endowments from:**||| |Donations and legacies
3|172,979|172,979| |Other trading activities
4|105,500|105,500| |Investment income
5|1,177|1,177| |Total income|279,656|279,656| |**Expenditure on:**||| |Raising funds
6|(24,934)|(24,934)| |Charitable activities
7|(195,345)|(195,345)| |Total expenditure|(220,279)|(220,279)| |Net income|59,377|59,377| |Net movement in funds|59,377|59,377| |**Reconciliation of funds**||| |Total funds brought forward|110,523|110,523| |Total funds carried forward
14|169,900|169,900| All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 14. 13 ## **Balance Sheet as at 31 March 2025** ||**2025**
**2024**| |---|---| |**Note**|**£**
**£**| |**Fixed assets**|| ||| |Tangible assets
11|5,400
-| |**Current assets**|| ||| |Stocks|2,310
5,250| |Debtors
12|13,254
25,280| |Cash at bank and in hand|329,457
165,318| ||345,021
195,848| |**Creditors: Amounts falling due within oneyear**
13|| ||(28,766)
(25,948)| |**Net current**assets|| ||316,255
169,900| |**Net**assets|| ||321,655
169,900| |**Funds of the charity:**|| |**Unrestricted income funds**|| ||| |Unrestricted funds|321,655
169,900| |**Total funds**
14|| ||321,655
169,900| For the financial year ending 31 March 2025 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 the following pages were approved by the trustees, and authorised for issue on 28 August 2025 and signed on their behalf by: Kate Rebecca Wallis Co-Chair 14 ## **Notes to the Financial Statements for the Year Ended 31 March 2025** ## **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 of Ireland (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. ## _**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 15 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. ## _**Deferred 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. ## **Tangible fixed assets** Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. ## **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). 16 ## **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. ## **3 Income from donations and legacies** |**3**
**Income from donations and legacies**|| |---|---| ||**Unrestricted**| ||**funds**
**Total**| ||**General**
**funds**| ||**£**
**£**| |Donations and legacies;|| |Donations from individuals|73,523
73,523| |Legacies|175,547
175,547| |Regulargivingand capital donations|44,523
44,523| |**Total for 2025**|| ||293,593
293,593| |**Total for 2024**|| ||172,979
172,979| 17 ## **4 Income from other trading activities** |**4 Income from other trading activities**|| |---|---| |Fact sheets
Books
Sales of christmas cards
Fund raising activity
Sponsorship
Other income
**Total for 2025**
**Total for 2024**
**5** **Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits
**Total for 2025**
**Total for 2024**|**Unrestricted**
**funds**
**Total**
**funds**
**£**
**General**
**£**
6,172
6,172
3,435
3,435
3,008
3,008
18,265
18,265
24,723
24,723
25,595
25,595| ||81,198
81,198| ||105,500
105,500| ||**Unrestricted**
**funds**
**Total**
**funds**
**£**
**General**
**£**
362
362| ||362
362| ||1,177
1,177| ## **6 Expenditure on raising funds** ## **a) Costs of trading activities** |**a) Costs of trading activities**||| |---|---|---| ||**Unrestricted**|| ||**funds**
**Total**|| ||**General**
**funds**|| |**Note**|**£**
**£**|| |Opening stock|5,250
5,250|| |Design and printing costs|15,908
15,908|| |Christmas card purchases|1,044
1,044|| |Closing stock|(2,310)
(2,310)|| |**Total for 2025**||| ||19,892
19,892|| |**Total for 2024**||| ||24,934
24,934|| 18 ## **7 Expenditure on charitable activities** |**7** **Expenditure on charitable activities**|| |---|---| |**Note**
Rent
Insurance
Equipment repairs and renewals
Telephone and fax
Computer software and maintenance
costs
BMJ Learning Module
Printing, postage and stationery
Trade subscriptions
Hire of other assets (Operating
leases)
Sundry expenses
Cleaning
Travel and subsistence
Exhibitions and conferences
Consultancy fees
Bad debts written off
Depreciation of fixtures and fittings
Wages and salaries
Staff NIC (Employers)
Staff pensions (Defined contribution)
- pension scheme 1
Staff training
Accountancy fees
8
Legal and professional fees
8
Bank charges
8|**Unrestricted**
**funds**
**Total**
**2025**
**£**
**Total**
**2024**
**£**
**General**
**£**
18,125
18,125
18,125
2,458
2,458
1,978
-
-
290
3,689
3,689
3,134
6,864
6,864
3,369
6,000
6,000
8,400
9,240
9,240
12,866
2,007
2,007
951
4,051
4,051
3,241
902
902
658
400
400
550
3,983
3,983
4,125
3,139
3,139
1,310
-
-
200
184
184
-
600
600
-
122,652
122,652
117,934
8,160
8,160
7,510
2,831
2,831
2,759
653
653
-
3,380
3,380
3,150
1,043
1,043
450
3,145
3,145
4,345| ||203,506
203,506
195,345| In addition to the expenditure analysed above, there are also governance costs of £7,568 (2024 - £7,945) which relate directly to charitable activities. See note 8 for further details. 19 ## **8 Analysis of governance and support costs** ## **Governance costs** |**Governance costs**|| |---|---| |Accountancy fees
Accountancy fees
Legal fees
Bank charges
**Total for 2025**
**Total for 2024**|**Unrestricted**
**funds**
**General**
**£**
**Total**
**funds £**
3,380
3,380
1,043
1,043
3,145
3,145| ||7,568
7,568| ||7,945
7,945| ## **9 Staff costs** The aggregate payroll costs were as follows: |**Staff costs during the year were:**
Wages and salaries
Pension costs|**2025**
**£**
**2024**
**£**
130,812
125,444
2,831
2,759| |---|---| ||133,643
128,203| The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows: ||**2025**
**2024**| |---|---| ||**No**
**No**| |Charitable activities|3
3| 3 (2024 - 3) of the above employees participated in the Defined Contribution Pension Schemes. No employee received emoluments of more than £60,000 during the year. 20 ## **10 Taxation** The charity is a registered charity and is therefore exempt from taxation. |The charity is a registered charity and is therefore exempt from taxation.|| |---|---| |**11**
**Tangible fixed assets**|| ||**Furniture and**
**equipment**
**Total**| ||**£**
**£**| |**Cost**|| |At 1 April 2024|1,624
1,624| |Additions|6,000
6,000| |At 31 March 2025|7,624
7,624| |**Depreciation**|| |At 1 April 2024|1,624
1,624| |Charge for theyear|600
600| |At 31 March 2025|2,224
2,224| |**Net book value**|| |At 31 March 2025|5,400
5,400| |At 31 March 2024|-
-| |**12**
**Debtors**|| ||**2025**
**2024**| ||**£**
**£**| |Trade debtors|8,724
15,501| |Prepayments|4,530
4,532| |Accrued income|-
5,247| ||13,254
25,280| |**13**
**Creditors: amounts falling due within one year**|| ||**2025**
**2024**| ||**£**
**£**| |Trade creditors|1,051
3,065| |Other taxation and social security|3,086
2,994| |Other creditors|629
614| |Accruals|3,500
3,300| |Deferred income|20,500
15,975| ||28,766
25,948| 21 ## **14 Funds** |**14**
**Funds**|**14**
**Funds**| |---|---| |**Balance at 1 April**
**2024**
**Incoming**
**resources**
**Resources**
**expended**
**Balance at 31**
**March 2025**|| |**£**
**£**
**£**
**£**|| |**Unrestricted funds**|| |General
169,900
375,153
(223,398)
321,655|| |**Balance at 1 April**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**Balance at 31**
**March 2024**|| |**£**
**£**
**£**
**£**|| |**Unrestricted funds**|| |General
110,523
279,656
(220,279)
169,900|| |**15**
**Analysis of net assets between funds**|| ||**Total funds at 31**| ||**Unrestricted funds**
**March**| ||**General**
**2025**| ||**£**
**£**| |Tangible fixed assets|5,400
5,400| |Current assets|345,021
345,021| |Current liabilities|(28,766)
(28,766)| |Total net assets|| ||321,655
321,655| 22 ## **Reference and administration** ## **Website** https://www.lymphoedema.org/ ## **Social media** https://www.facebook.com/Lymphsupport/ https://x.com/lymphsupport healthunlocked.com/lsn https://www.youtube.com/@LYMPHOEDEMASUPPORTNETWORK ## **Charity Registration Number** 1193800 ## **Company Registration Number** CE025746 ## **Registered address** St Luke's Church Crypt Sydney Street London SW3 6NH ## **Auditor** Independent Examiner: Just Audit & Assurance Ltd 4 South Bar Street Banbury Oxfordshire OX16 9AA 23 T: 020 7351 4480 – Information & Support T: 020 7351 0990 – Administration E: admin@lsn.org.uk Registered Charity No. 1193800