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2025-03-31-accounts

REGISTERED COMPANY NUMBER: 02610711 (England and Wales) REGISTERED CHARITY NUMBER: 1003145

SPRINGFIELD ADVICE AND LAW CENTRE LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Berringers LLP Lygon House 50 London Road Bromley Kent BR1 3RA

SPRINGFIELD ADVICE AND LAW CENTRE LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 March 2025

Page
Report of the trustees 1 to 5
Report of the independent auditors 6 to 8
Statement of financial activities 9
Balance sheet 10
Notes to the financial statements 11 to 16
Detailed statement of financial activities 17

SPRINGFIELD ADVICE AND LAW CENTRE LIMITED (REGISTERED NUMBER: 02610711)

REPORT OF THE TRUSTEES for the year ended 31 March 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019).

Page 1

SPRINGFIELD ADVICE AND LAW CENTRE LIMITED (REGISTERED NUMBER: 02610711)

REPORT OF THE TRUSTEES for the year ended 31 March 2025

OBJECTIVES AND ACTIVITIES

Principle activities and organisation of work

During the year the law centre continued to pursue the following key objectives and service strategies:

Our key objectives were:

Our service strategies were:

During the year the following activities were undertaken:

In April 2022, we were awarded a new 5 year contract by the City Bridge Trust to provide legal advice and representation in Debt and Social Welfare to clients in London (excluding LB Merton).

Page 2

SPRINGFIELD ADVICE AND LAW CENTRE LIMITED (REGISTERED NUMBER: 02610711)

REPORT OF THE TRUSTEES for the year ended 31 March 2025

OBJECTIVES AND ACTIVITIES

Significant activities

FINANCIAL REVIEW

Reserves policy

The trustees have considered the matter of reserves for the purpose of establishing the level that the charity should maintain. They believe that free general reserves in the region of £100,000 would provide adequate provision against a major decrease in incoming resources, thereby enabling the Law Centre to continue its activities.

In 2019, the trustees established a designated restricted-use fund to hold the legacy monies received from the estate of the late Mr Michael Harold Pantlin. The trustees have designated this money for a specific trainee solicitor project, and do not intend to use it for the day-to-day running of the Law Centre.

The current level of free unrestricted reserves (excluding the Pantlin Fund) is in line with the reserves policy, and is considered adequate. This level of reserves will be maintained by continuing to generate income from charitable activities and maintaining a mix of legal aid and grant income.

Financial review of the year

Incoming resources from charitable activities amounted to £209,409 for the year compared with £219,066 for the previous year. Legal services and costs recovered were £91,103 (2024: £101,927).

Charitable activities expenditure amounted to £206,940 (2024: £230,944). Overall the charity disclosed a net in increase in funds of £2,964 compared to a decease of £10,289 last year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

All members of the charity, which include members of the management committee, undertake to contribute an amount not exceeding £1 each, in the event of the winding up of the company whilst a member or within one year of cessation of membership.

Recruitment and appointment of new trustees

Members of the management committee are recruited on the basis of the value they can introduce into the charity through their experience and knowledge gained in areas of benefit to the charity, including legal services, financial awareness, operation of other charities, fundraising activities and direct personal knowledge of mental health issues.

Induction and training of board members is carried out through the existing board with the assistance of external training as required.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

02610711 (England and Wales)

Page 3

SPRINGFIELD ADVICE AND LAW CENTRE LIMITED (REGISTERED NUMBER: 02610711)

REPORT OF THE TRUSTEES for the year ended 31 March 2025

Registered Charity number

1003145

Registered office

Newton Building 7 Springfield University Hospital 61 Glenburnie Road London SW17 7DJ

Trustees

Mrs A G Dehaney (Chair) P Marples (Treasurer) (resigned 16.8.24) R Makin Ms V Anenden (resigned 18.3.25) Ms D Amadio Ms G Darlow Ms C Nnadi C Farrell (appointed 1.2.25) Ms S Collins (appointed 30.5.25) Miss S K A Tsui (appointed 13.6.25)

Auditors

Berringers LLP Lygon House 50 London Road Bromley Kent BR1 3RA

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Springfield Advice and Law Centre Limited for the purposes of company law) are responsible for preparing the Report of the trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

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 the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

Page 4

SPRINGFIELD ADVICE AND LAW CENTRE LIMITED (REGISTERED NUMBER: 02610711)

REPORT OF THE TRUSTEES for the year ended 31 March 2025

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.

In so far as the trustees are aware:

AUDITORS

The auditors, Berringers LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on 6 January 2026 and signed on its behalf by:

Mrs A G Dehaney - Trustee

Page 5

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF SPRINGFIELD ADVICE AND LAW CENTRE LIMITED (REGISTERED NUMBER: 02610711)

Opinion

We have audited the financial statements of Springfield Advice and Law Centre Limited (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of financial activities, the Balance sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual report, other than the financial statements and our Report of the independent auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Page 6

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF SPRINGFIELD ADVICE AND LAW CENTRE LIMITED (REGISTERED NUMBER: 02610711)

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of trustees' responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the independent auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and error, we considered the following:

Our procedures to respond to risk include the following:

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF SPRINGFIELD ADVICE AND LAW CENTRE LIMITED (REGISTERED NUMBER: 02610711)

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Ricky Hutson BSc FCCA ACA (Senior Statutory Auditor) for and on behalf of Berringers LLP Lygon House 50 London Road Bromley Kent BR1 3RA

6 January 2026

Page 8

SPRINGFIELD ADVICE AND LAW CENTRE LIMITED

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
-
Charitable activities
4
Grant income
3,873
Provision of legal services
91,103
Investment income
3
495
Total
95,471
EXPENDITURE ON
Charitable activities
Staff costs
39,680
Office support costs and other overheads
52,827
Total
92,507
NET INCOME/(EXPENDITURE)
2,964
RECONCILIATION OF FUNDS
Total funds brought forward
264,136
TOTAL FUNDS CARRIED FORWARD
267,100
Restricted
funds
£
-
114,433
-
-
114,433
114,433
-
114,433
-
-
-
2025
Total
funds
£
-
118,306
91,103
495
209,904
154,113
52,827
206,940
2,964
264,136
267,100
2024
Total
funds
£
404
117,139
101,927
1,185
220,655
194,133
36,811
230,944
(10,289)
274,425
264,136

The notes form part of these financial statements

Page 9

SPRINGFIELD ADVICE AND LAW CENTRE LIMITED (REGISTERED NUMBER: 02610711)

BALANCE SHEET 31 March 2025

Notes
FIXED ASSETS
Tangible assets
9
CURRENT ASSETS
Debtors
10
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
11
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
13
Unrestricted funds
TOTAL FUNDS
2025
£
715
145,457
136,866
282,323
(15,938)
266,385
267,100
267,100
267,100
267,100
2024
£
1,256
130,722
152,262
282,984
(20,104)
262,880
264,136
264,136
264,136
264,136

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 6 January 2026 and were signed on its behalf by:

A G Dehaney - Trustee

The notes form part of these financial statements

Page 10

SPRINGFIELD ADVICE AND LAW CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The Trustees have reviewed the financial forecasts and have determined that the Law Centre is able to continue for the next twelve months, The Trustees have also considered the challenges relating to staffing, and have a contingency in place to ensure there is a supervising solicitor available.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Furniture and Equipment - 35% on reducing balance Computer equipment - 35% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 11

SPRINGFIELD ADVICE AND LAW CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2025

2.
DONATIONS AND LEGACIES
Donations
3.
INVESTMENT INCOME
Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
Grant income
LAA and fee income
Provision of legal services
Grants received, included in the above, are as follows:
London Borough of Merton
London Legal Support Trust
City Bridge Trust
Merton Voluntary Services Grant
5.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Auditors' remuneration
Depreciation - owned assets
2025
£
-
2025
£
495
2025
£
118,306
91,103
209,409
2025
£
65,933
476
51,000
897
118,306
2025
£
2,750
750
2024
£
404
2024
£
1,185
2024
£
117,139
101,927
219,066
2024
£
63,433
-
53,080
626
117,139
2024
£
2,050
676

continued...

Page 12

SPRINGFIELD ADVICE AND LAW CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2025

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

7. STAFF COSTS

The average monthly number of employees during the year was as follows:

Lawyers and Advice Workers
No employees received emoluments in excess of £60,000.
No employee earned £60,000 p.a. or more during the year.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
404
Charitable activities
Grant income
626
Provision of legal services
101,927
Investment income
1,185
Total
104,142
EXPENDITURE ON
Charitable activities
Staff costs
77,620
Office support costs and other overheads
36,811
Total
114,431
NET INCOME/(EXPENDITURE)
(10,289)
RECONCILIATION OF FUNDS
Total funds brought forward
274,425
2025
4
Restricted
funds
£
-
116,513
-
-
116,513
116,513
-
116,513
-
-
2024
6
Total
funds
£
404
117,139
101,927
1,185
220,655
194,133
36,811
230,944
(10,289)
274,425

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

continued...

Page 13

SPRINGFIELD ADVICE AND LAW CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2025

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£ £ £
TOTAL FUNDS CARRIED FORWARD 264,136 - 264,136
9. TANGIBLE FIXED ASSETS
Furniture
and Computer
Equipment equipment Totals
£ £ £
COST
At 1 April 2024 13,334 34,392 47,726
Additions - 209 209
At 31 March 2025 13,334 34,601 47,935
DEPRECIATION
At 1 April 2024 13,334 33,136 46,470
Charge for year - 750 750
At 31 March 2025 13,334 33,886 47,220
NET BOOK VALUE
At 31 March 2025 - 715 715
At 31 March 2024 - 1,256 1,256
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Sundry debtors and prepayments 145,457 130,722

continued...

Page 14

SPRINGFIELD ADVICE AND LAW CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2025

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Social security and other taxes
VAT
Wages control
Sundry creditors and accruals
12.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
funds
£
Fixed assets
715
Current assets
282,323
Current liabilities
(15,938)
267,100
13.
MOVEMENT IN FUNDS
Unrestricted funds
General Fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General Fund
Restricted funds
Merton Giving Renewal Fund
City Bridge Trust
TOTAL FUNDS
Restricted
funds
£
-
-
-
-
At 1.4.24
£
264,136
264,136
Incoming
resources
£
95,471
63,433
51,000
114,433
209,904
2025
2024
£
£
(16,008)
(11,156)
29,328
28,871
673
443
1,945
1,946
15,938
20,104
2025
2024
Total
Total
funds
funds
£
£
715
1,256
282,323
282,984
(15,938)
(20,104)
267,100
264,136
Net
movement
At
in funds
31.3.25
£
£
2,964
267,100
2,964
267,100
Resources
Movement
expended
in funds
£
£
(92,507)
2,964
(63,433)
-
(51,000)
-
(114,433)
-
(206,940)
2,964

Page 15

continued...

SPRINGFIELD ADVICE AND LAW CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2025

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.4.23
£
Unrestricted funds
General Fund
274,425
TOTAL FUNDS
274,425
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General Fund
104,142
Restricted funds
Merton Giving Renewal Fund
63,433
City Bridge Trust
53,080
116,513
TOTAL FUNDS
220,655
Net
movement
At
in funds
31.3.24
£
£
(10,289)
264,136
(10,289)
264,136
Resources
Movement
expended
in funds
£
£
(114,431)
(10,289)
(63,433)
-
(53,080)
-
(116,513)
-
(230,944)
(10,289)

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

Page 16

SPRINGFIELD ADVICE AND LAW CENTRE LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Investment income
Deposit account interest
Charitable activities
LAA and fee income
Grants
Total incoming resources
EXPENDITURE
Charitable activities
Salaries, national insurance, and locum staff
expenses
Pensions
Professional fees and case disbursements
Insurance
Internet and phone
Printing, stationery, and computer software
Travel and subsistence
Miscellaneous expenses
Course fees and education
Accountancy and bookkeeping
Bank charges
Subscriptions
Computer equipment
Support costs
Governance costs
Auditors' remuneration
Total resources expended
Net income/(expenditure)
2025
£
-
495
91,103
118,306
209,409
209,904
153,907
12,566
15,025
1,191
906
620
3,461
2,932
3,638
4,601
161
4,433
749
204,190
2,750
206,940
2,964
2024
£
404
1,185
101,927
117,139
219,066
220,655
182,536
11,597
14,861
4,179
305
799
2,489
682
2,470
4,346
144
3,810
676
228,894
2,050
230,944
(10,289)

This page does not form part of the statutory financial statements

Page 17