Charty registration number 1201132 (England and Wales) UK LYSOSOMAL STORAGE DISORDER COLLABORATIVE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (C? xeinadin UK LYSOSOMAL STORAGE DISORDER COLLABORATIVE LEGAL AND ADMINISTRATIVE INFORMATION Trust••$ TAmath￿ DLe ADJMuir VA Buxton R G Stevens T L C(AI￿￿H1$ted A E Mortensen Charlty number (England and Ylalesl 1201132 Independent examinèr Helen Fvrk)n9 FCCA Xeinadin North West Limrted 46 Hamilton Squa Birkenhead Wwral MeTseyside CH41 SAR UK LYSOSOMAL STORAGE DISORDER COLLABORATNE CONTENTS Page Tvustee$' r8POrt Independent examinerfs repcwt Statement of financial activities Balance sheet Notes to the finanoal statements UK LYSOSOMAL STORAGE DISORDER COLLABORATIVE TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees present their annual report and finanaal statements for the year ended 31 December 2025. The CIO was registered on 23 Novembèr 2022 and began trading in the yèar ended 31 Dècembèr 2025. Obje¢tive$ and activities Prtncipal actiTrrity To undertake joint wornob.on an(J a shared understanding of LSDS. to athan￿ standards of care and to enhance the health and wellbeing of those affected. To stimulate interest and work in partnership to establish a forum in which members can disujss tt>Jether matters ol commn inteiest. and contribute to the development and diss8mination of good practu amorwjsl thèm. Public benefit We confirm that the Trustees have had a regard to the guidance issued by the Charity Commission on public benefit, in deciding on the aclwities of the CIO. A¢hievements and performance The CIO provided regular rTh)nitoring and adwsory supp)rt for the development. opening and ¢)perations of the first children's horne. Financial review During the year to 31 December 2025, thè CIO had income of £49.487 and ex￿nditure of £18.300, leaving reseryes to be carried forward of £31.188. Structure. govemance and management The CIO is incorporated and govemed by is ovm goveming documenL The trusteès have ovefdll control and responsibiltty for policy and major decision makin9. The Iruslee5 who Served during the year and up to the date of signature of the financial statements were.. T A M8thieson D Lewi ADJ Muir VA Buxton R G Stevens T L Collin-Hisled A E Mortensen The tnJsteÈs' report was approved by Ihe Board of Twstees. ¢tLL" Iultuuun T A Mathp50n Truste• 27 June 2026 UK LYSOSOMAL STORAGE DISORDER COLLABORATIVE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF UK LYSOSOMAL STORAGE DISORDER COLLABORATIVE I repcrtl to the trustees on my ￿mInatiOn of the financial statements of UK L￿o50M￿l Storage Disorder Collaborative (the charity) for the year ended 31 Dswntm 2025. Responslbillll•$ and basls of i•port As the trustees ol the tharity you are rewsible the preparatK>n of the finanoal statements in accordance wth the requi18ments ol the Chariti&sAct 2011. l ￿port in respect of my examination of Ihe charitys ffinan¢ial statements carried out under Secti￿ 145 of the Charthès Act 2011. In ca￿￿ng out my examinat￿ I have folowed ￿ Directions given by the Charity Cornrnission U￿er sèetion 14515Kbl of the CharIt￿S Act 2011. Indèpèndent examlnerfs statement Your attention is drawn to the fact that the charity has prepared the financial stslerrent5 in accordance with the relevant version of the Statemènt of Rècommènded Pl￿t￿e applicable lo chaiibe5 preparing thelr financial statemènts in ￿rdance with the Financial Repofbng Standard applicable in Ihe UK and Republic of Irèland IFRS 1021 in preference to the Acc￿ntIr￿a and Reporbng by Chartbes= Statemenl of Recommended Practice issued t)n I April 2005 whth is referred to in the extant regulaluns but has now been withdrawn. l uThJerstsnd that this has been done in order for the finanaal statements to provmle a tnje and fair MÈW in aceordancè vAth UK Generally Accepted Accounting Prath. I have completed my exanNnation. I confirm that no matters have ¢m to my attention in o)nnection with the examination giving mè cause to believe Ihat in any rn￿al re3pecL accounting records were not kept in reSF￿¢t of the (tharity as VequIr￿ by section 13D of the Charilies Act 2011. the financbal statements do not accord with those rocords.. or the financial slatsments do not comply vrith the appkable requirewents cYJwning Ihg f¢m) and content of financial statements sel out in the Chaiiliès {Accounts and Reports) Regvlations 2008 other than any requ1￿ment ihat the financial statemènts gNÉ a tnJ8 arKI fair view. which is nol a matter considered as part of n independent examination. I have no concem5 and have across no olh8r mattets in connection with th8 exarThnation to) attention should bè drawn in this report In wjer to trn8ble a proper un¢Je￿ndIng of the financial staterTrenls to be reachèd. Helen Furltsng FCCA Xelnadln North West Llmltsd 46 Hamilton Square Birkenhè8 Wirral Merseyside CH41 SAR 27 June 2026 UK LYSOSOMAL STORAGE DISORDER COLLABORATNE STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Unr•strlctad funds 2025 Restricted funds 2025 Totsl 2025 come from: Donations and Eegacies 9.487 49.487 Tolal In¢ome 9.487 49.487 Expenditur• on: Charitable activities 18,299 18,299 Total èxpènditure 18.299 18.299 Net Incom• and movemgn¢ In funds 21.701 9,487 31.188 RèconciFation of funds: Fund balan￿$ al 1 January 2025 Fund balances at 31 Decemb•r 2025 21.701 9,487 31.188 The stslernenl of finanoal activrfies inthdes all gains and losses rth>)gnised in the year. AJI inc(Jme and expenditure derive from continuing activitEs. UK LYSOSOMAL STORAGE DISORDER COLLABORATIVE BALANCE SHEET AS AT 31 DECEMBER 2025 2025 Motes Current assets Cash at bank and in hand 36,413 Crndltors: arnounts falllng due within one year 11 15.2251 Net current ￿Sets 31,188 Th• funds of the charity Restricted incomè funds Unrestn'otetl fvnd 12 13 S,487 21,701 31,188 The finan¢i81 ststements were approved by ihe Iruslees on 27 June 2026 T A Mathie50rh Trust•è UK LYSOSOMAL STORAGE DISORDER COLLABORATIVE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 A¢¢ountlng polklès Charity infc•rniation UK Lysos(xnal Storage tJsordeT Collaboralwe is a Chantable Incorporated Or9ani$ation. 1.1 Basi5 01 preparatlon The financial slalements have been prepared in accordarth wth IhÈ tharws 9)veming document, the Charities Act 2011, FRS 102 'The Financial Rewrtmg Stand8rd applicatle in the UK and Republic of IrelaThJ' and the Chawrties SORP "kncounting and Repcwbng by Charities: Stalement ol Recommand•d Practscè applicable to Gharithes weparing their accounts in accordance with the FinanciMI Rèporting Standard 8pplittable in Ihe UK arbd Reput￿lC of Ireland (FRS 1￿2).. The chaiity is a Publi¢ Bonefrt Entity as defined by FRS 102. The charity has takan adv8nlagÈ of thè prtimsths in the SORP for Char￿eS not to prepare a statement of cash f￿￿. The financi￿ statements have departed fmm the Charilies IA(thiunts aThJ Rep¢￿ts) Regulations 2008 only lo the extent required to provide a true and fair view. This depa￿re has invofved fomowng the state￿nt of Recomrnendeil Prath'ce for Char[t￿ applying FRS 102 rather than th& version ol thè Stat&m￿t of Recommendeil Practice which is referred lo in the RegUla￿onS but which has sinca wthdr8wn. The financial slatements are prepared in sierling. whith ￿ the lunctK)nal currenGy of the charity. Monetary anTh)unts in these ffinancaal stataments are rourKled to the nearest £. The finanoal statements have been prepared under the hi5knical cost convention. The prlncipal aC{￿Unting policies adople(l are sel out L%knv. 1.2 Going concern Al the lirne of approving the finanual statements. the trustees have a reasonable expeGtsbon th81 the charity has adequate resources to contsnue in operatKJnal a￿stenCe for the foreseèable future. Thus Ihe trustees c(￿11nUe to adopt the going concem basis of acttjuntiny In preparing the financial slalements. 1.3 ChaTltable funds Unrèstricted funds are availabte lor use at the discretion of the truste05 in furtheran￿ of tt￿1r chawitable objecb"ve5. Restricted funds are subject to speafic conditi.ons by Dr grant0￿ 8s to how they may be used. The purposes uses of the ￿strKXed fvrKls are set out in the notes to Ihe financsal statements. EThJowment funds awe subiect to specrfK condition5 by donors that the capital rnu5t be maintsin8d by thè charity. 1.4 Income Income is recognised %then the charity is ￿allY ènkn'tlÈd to il after any performance conditions have been met. the arTh)unts can be m¢asured rdobly. and it is prob8ble that incorre will be received. Cash donations are recognised on rè￿ipt. Othèr donations ar8 recognised once the charity has been notifie of the donab"on. unless performance C￿dItionS require deferral ol the amount. Income lax recoveiable in relation lo donatior￿ received under GIft￿d or deeds of o)venant is recognised at the time of thè donation. Legacie5 are on ￿ceIpt w o{he￿Se rf the charity has teen notified of an impending distribution. the amount is known, and reC￿pt expecled. W the anTh)unt is ￿t known. the legacy is trèatèd 8S 8 ctsntingent asseL UK LYSOSOMAL STORAGE DISORDER COLLABORATIVE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FQR THE YEAR ENDED 31 DECEMBER 2025 Accountlng policles Icontinuedl 1.5 Expgnditure Expenditure is recTrJni*Y once there is a legal or o)nstnJctive Obligat￿)n to ITan5fer ￿)noMiC benefit to a third party, it is probable that a transfer of economic beneffts WAII be ￿qui￿ in setuement. 2nd Ihe amount of the obligation can be measured reliabty. Expenditure is dassified by actiwty. The costs of each activty are made up of the totsl of direct costs ond shared costs. induding supM costs inVo￿ed in undertaking each activity. D1￿ct costs attributable to a single adivity are allocated direcdy to that acbvity. Shated costs vA)ich contribute to more than one activity and support costs which are nol attributalAe to a Sing￿ actiwty are apF%thned between those activrfoes on a basis consistent wth the usè of rèsources. Central staff costs arè ￿k)eal￿d on the b8sis of time spènt, and depreciation charges 8r& alocaled on the pOr￿n of Ihe asseys use. 1.6 Cash and cash equivalents Cash and cash eqyivalents include cash in hand. depoyts hekj at call with banks. other 5hort4em liquid investrnents with original fflaturities of thiee rrK>nlh5 w less. and bank overdrafts. Bank overdrafts a￿ shown within bomings in current liabil￿es. Basi¢ finon¢ial 85sets Basic financial assets: which include debtors aThJ cash and bank balances, are inthally measured al transa¢bon pric¢ includin9 Iransaction costs and are 5ubwuently carried al amowtised cost using the effective interest method unles5 the arTangernent Ixjnslitutes a financing transaction, where the transaction is measu￿￿ al the present walue of the future receipt5 discounted at a tnaiket rale of inteiÈst. Financial assèts classrfied as receivable within ore year are nol amorbsed. Basie fiftaneialliabililies Basic financial liabilities, i￿UdIr￿j creditors and bank b)ans are initially reo)gnised at tranSaC￿On prKe unless the arrangement ¢onslitutes a transath"on. where Ihe debt Instrument is measured at the p￿sent value of Ihe fvture payments di5(xunted at a rnarkel rate of intere5L Finantsal lialmlibes classified as payable within one year are not amortised. Debt instmments are subsequenty (arried at artwbsed cost. using the effective interest rate method. Trado ¢rtditors aro obligations to pay for goods ￿ services that have been acquired in the ordinary course of operalions from 5upkqiers. knounts payable ale daSs[r￿ a5 currerit IAblib"es rf payment ig due wilmin one year or less. If n(A, they are presented as n¢yi-Gvrtenl IK4biltti"es. Trade Ereditors ale reu4nised initially Bt transacu'on price and subsequently measured al amortised ¢x>st using the effective interest mettw)d. Derecognition of financial liabilities Financial liabilib'es arts derorx)gniged when ts thariws t￿ntra¢lU31 obligations ewre or are discharged or cancelled. 1.7 Employ￿ b•n•fits The cost of any unused hdiday entitlement is recc*Jnised in the period in the employee's services a received. Termin8tKin benefits are recognised imm8diatety 85 an expgnse when Ihe tharity is d¢mon$trably ￿MmItted to temiinate the empbyment of an empbyee OT to prov*Je temiinalion benefits. UK LYSOSOMAL STORAGE DISORDER COLLABORATIVE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Criti¢al a¢¢ountlng t￿l￿at•S and Judgements In the application of the charity's aminting W￿￿eS. the trustees are requir6d to make judgèments, Èstlmates and assumplions about the carrying anY)unt of a5￿ts arHI &abililie5 Ihat are not readily apparent from other sources. The estimates and assoaated assumptK)ns are based on historical experience and other factors that are considered to bè r&￿VanL Aciual tÈsults ffiay dilter from t1￿ estimates. The estim8ies and undertying 8ssumptp)ns are reviewed on an ongoing ba%s. Revisions to ￿Unting estimates are ￿cOgniSed in the period in which the estimatè i% rèwsed where the revision affe(Is only that period, or in the pèriod of Ihè rgvision and luiure ￿ri¢mts where Ihe revision affects bolh Current and fubjre periods. In¢ome from donatlons and legacles Unrosirict•d funds 2Q25 R•strlct•d funds 2025 Total 2025 Donations and gifts Grants 40.000 40.000 9,487 9,487 40.000 9,487 49.487 Expèndilure on charitabl• activityes Charltable actlvltles 2025 Dlr•ct eosts Room Hire Conference costs Travel expenses Secretarial support Wst Bank tharges 941 563 1.570 2.(K)O 45 5,119 Grant frjnding of activities (see note Sl 11.120 Shar• of support and govèrnanet costs note 6) Govemance 2.060 18.299 Analysls by fund Unre51TiCted funds 18.299 UK LYSOSOMAL STORAGE DISORDER COLLABORATIVE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Grant5 payablg Charitablè actlvlties 2025 Grants to institutic￿s.. Other 11.120 Support Costs 81loc0t￿ to a¢tlvlti•s 2025 Website wsts Govemance costs 1.560 500 2,060 Analy5ed beh¥een: Charitabl8 activities 2.060 Net movement In funth 2025 Tha ￿1 movemgnt in funds is stated after Charg1￿(CredIb￿9l'. Fees payable for the independent examinatK)n of the charivs financial statements 500 Trust••s None of the trustees lor any persons conneckny wth them) received any r8mUn8ratiC￿ or benefits from the charity during the year. Employees The average montNy number of empk)yeès during the yearwd& 2025 Number Totsl There were no empknyees vhv)se annual rewwwneration was mre than £60.000. 10 Taxatlon The charity is exempt from lax*ion its acts￿lIes becal￿ all tts incA)me is ap[￿red f(x charitabk purposes. UK LYSOSOMAL STORAGE DISORDER COLLABORATIVE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2025 11 Credltors: amounts talllng due Twlthin one year 2025 Accruals and deferred inc(xne 5.225 12 Restrl¢tsd lunds The restricted lunds of the ch8rty u)mwise the unexpended balarKgs of donatk)ns 8rKI grants h81d on trust subject to speciffE wndilion5 by dorrfM5 as lo how they may b8 usad. At 1 January Inct)mlng 2025 rèsources At31 Dèeèmbèr 2025 MPS Swety 9.487 9.487 13 Unrestricted funds The un￿stric1ed fund5 Of the charity comwse the unexpended balances of donations 8nd grants which ar8 not subject to specifK wndilK)ns by d￿Or5 and grantors as lo how they may b8 used. Thesè inchjdè designated funds whth have been set aside out of UnreslrlC￿ funds by the IrLLslees for specifi¢ purposes. Al 1 January 2025 Incornlng resources Resourc•s exp8ndgd At31 0o¢vmb¢r 2025 Gen￿31 funds 40.￿0 118,2991 21.701 14 Analysi$ of net avJets between funds Unrestricted funds 2025 Restrlcted funds 2025 Total 2025 At 31 December 2025: Current assetsllliabilitiesl 21.701 9.487 31.188 21,701 9.487 31.188 15 Related party transactions Ther8 war8 no distjtssable rdated paty transact*Jns durirNJ the year (- none).