Company number: 02368562 Charity Number: 1003342 The Public Law Project Report and financial statements For the year ended 31 March 2023 The Public Law Project ## Reference and administrative information For the year ended 31 March 2023 Reference and administrative information............................................................................................. 3 Director and Chair’s reports ..................................................................................................... 4 Trustees’ annual report ........................................................................................................... 5 Independent auditor’s report .............................................................................................................. 26 Statement of financial activities (incorporating an income and expenditure account) ...................... 30 Balance sheet ....................................................................................................................................... 31 Statement of cash flows........................................................................................................................ 32 Notes to the financial statements ........................................................................................................ 33 2 The Public Law Project ## Reference and administrative information ## For the year ended 31 March 2023 |**Company number**|02368562|| |---|---|---| |**Charity number**|1003342|| |**Registered office**|The Design Works, 93-99 Goswell Road|| |**and operational**|London|| |**address**|EC1V 7EY|| |**Country of incorporation**|United Kingdom|| |**Country of registration**|England & Wales|| |**Trustees**|Trustees, who are also directors under company law, who served|| ||during the year and up|to the date of this report were as follows:| ||Sarah Jane Burton|| ||Renata Czinkotai|
(Acting Chair from February 2023)| ||Pavan Dhaliwal|| ||Andrew Hood|
Company Secretary| ||Rosanna McKearney|
(resigned September 2022)| ||Qalid Mohamed|(resigned June 2022)| ||Bryan Nott|| ||Elizabeth Prochaska|
Chair (resigned March 2023)| ||Richard James Savill|
Treasurer| ||Mark Wood|| |**Director**|Shameem Ahmad|| |**Bankers**|Unity Trust Bank PLC|| ||Nine Brindleyplace|| ||BIRMINGHAM|| ||B1 2HB|| |**Auditor**|Sayer Vincent LLP|| ||Chartered Accountants|and Statutory Auditor| ||Invicta House, 108-114|Golden Lane| ||LONDON, EC1Y 0TL|| 3 The Public Law Project Annual report For the year ended 31 March 2023 ## Acting Chair’s report This year, Public Law Project bade farewell to our Chair, Elizabeth Prochaska and to Jo Hickman, PLP’s Director. I express my admiration and thanks for their unfailing commitment to PLP’s mission, even during the most challenging of times. Their leadership allowed the organisation to grow from a small charity full of heart and courage to one that now holds those attributes alongside its immense stature in the field of public law. That PLP is held in such high regard is a credit to each of them, and to the staff and Board team that they have built. This year we are excited to welcome PLP’s new CEO, Shameem Ahmad, who is already leading the organisation with great energy and commitment, and with the full and enthusiastic support of the Board of Trustees. At the time of writing, we are in the process of recruiting a permanent Chair. The shortlist is exciting, and we are certain that we will make another strong appointment that will support the Board and Shameem as we build on PLP’s legacy. In the meantime, I continue to enjoy the privilege of working more closely with the organisation as its Acting Chair and I thank both staff and fellow trustees for their support during this period. I hope you enjoy reading the report below, which demonstrates the breadth and depth of PLP’s work this year. The team should feel immensely proud of their hard work. As this report demonstrates, the tools of public law must – particularly in the current climate – be accessible to all. This is vital in order to hold governments and public authorities to account and to improve how we are all governed, especially those who are most marginalised in society. Just looking at the range of coverage that PLP’s work has had this year, it is clear that our vision and mission are resonating and having far greater reach than ever before. Being able to share our knowledge and expertise is critical to shaping and influencing the external climate. It is through this work that we secure PLP’s long-term ability to drive strategic change on behalf of those in society who are systematically disadvantaged. ## **Renata Czinkotai, Acting Chair** ## CEO’s report I was delighted to join PLP as CEO in January of this year. With such significant changes, including at the leadership level, it is right to acknowledge that this is a time not only of transition for PLP, but of evolution. While that brings great opportunity, it also requires more than ordinary effort. I am so proud of how the whole PLP team has risen to the occasion by continuing to deliver on our vision and mission. PLP launched an ambitious 2022-2025 strategy, with five priorities: (1) shaping the constitution so that it promotes accountability; (2) ensuring that the government’s use of new technologies is transparent and fair; (3) fighting for a fair and humane immigration system; (4) safeguarding a just and nondiscriminatory welfare system; and (5) delivering an effective and accessible legal aid scheme. We also committed to progressing internal and external anti-discrimination objectives. 4 The Public Law Project Annual report For the year ended 31 March 2023 At the core of what we are seeking to achieve is simply that the state acts fairly and lawfully. We hold this vision because we know that when public authorities act unfairly or unlawfully, it is those who are marginalised in society who can suffer the most. While our vision may seem straightforward, the external environment, which in recent times has been toxic and disheartening, presents threats and challenges against which we must stand. This is no time for complacency. This report evidences how we have already made significant headway in delivering against our strategy. For me what is most striking is how effectively PLP draws on expertise from across the organisation to meet this moment head on. Our casework is grounded in a belief that justice must be available to all; our research is underpinned with integrity, shining light on injustice and inspiring hope; we advocate and influence without fear or favour; our communications ensure that our specialist work is accessible and meaningful to all; and our cutting edge events and training programmes continue to train, upskill and inspire the public law community, NGOs and the people they serve. At the heart of this report is PLP’s unwavering commitment to those marginalised in society for whom we hold the organisation’s privilege on trust. Through our work we hold power to account for them, which in turn strengthens society as a whole. PLP is only able to do its work because of the dedication of its staff and Board, and the commitment of our funders, partners and supporters. Thank you. I hope the report below makes you feel as inspired and determined to face the future as we are. ## **Shameem Ahmad, CEO** ## Trustees’ annual report The trustees present their report and the audited financial statements for the year ended 31 March 2023. Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102. ## Objectives and activities ## **Role of trustees** The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees to ensure that the charity's aims, objectives and activities remained focused on its stated purposes. 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. 5 The Public Law Project Annual report For the year ended 31 March 2023 In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set. ## **Purpose and aims** The decisions of public bodies have a significant impact on the lives of marginalised and disadvantaged people. Such decisions may include whether health care will be provided to an older person, whether benefits will be awarded to a destitute family, or whether a migrant fleeing torture will be detained or removed from the country. Those with the most to lose from unlawful or unfair decisions are often the most vulnerable. The purpose and aims of the charity are, therefore: - To improve access to public law remedies for those whose access to justice is restricted by poverty or some other form of disadvantage - To promote and undertake research into the practice of public law, and - To increase understanding, expertise, and knowledge of public law and how it can be applied In fulfilling this mission, PLP carries out work in the following areas: - Research and advocacy work to influence and inform policy - Training and events to enhance capacity and expertise in the use of public law - Advice and support to frontline charities and civil society organisations - Casework to represent individuals or NGOs with standing, to act as an intervener, and in exceptional circumstances, to act as a litigant in its own right ## Strategic Report During the reporting period, PLP’s strategic plan for 2017-22 came to an end and was replaced with a new three year strategy for 2022-25. Our priority goals for 2022-25 are: - - - Priority 1. A constitution that promotes accountability - Priority 2: Government use of new technologies is transparent and fair - Priority 3: A fair and humane immigration system - • Priority 4: A just and non-discriminatory welfare system - - Priority 5: An effective and accessible legal aid scheme ## **Anti-discrimination** As part of our three-year strategy, we committed to a set of anti-discrimination objectives which we are now working towards. Setting out our anti-discrimination objectives reflects our acknowledgment that there is more PLP can and should do to focus on explicitly tackling discrimination and socio-economic disadvantage. We recognise that institutional discrimination permeates society, the legal system and the charity sector within which we work, and that, despite our best intentions, it is reflected in our own structures. 6 The Public Law Project Annual report For the year ended 31 March 2023 Moreover, the impact of decision-making and structural inequality is especially harmful where people experience multiple disadvantage and marginalisation. We acknowledge PLP’s privilege, status and platform in the public law sphere and commit to making an active and conscious effort to understand and address the effects of discrimination in all our work, both external and internal. We have formulated six objectives in this strategy to guide us in this work. These are: 1. Identify and challenge discriminatory impact in priority areas and amplify the voices of marginalised communities in the legal policy space 2. Promote better understanding, and use of, discrimination arguments in public law 3. Consider and mitigate equality impacts of our work and decision-making 4. Increase diversity and inclusivity within PLP 5. Further open and share our events and training platform 6. Support longer-term improvement of public body equality duties and obligations ## **External environment** The policy environment to which PLP has responded this year posed ever greater threats to our constitutional rights, access to justice and to the fair and humane treatment of people who are most vulnerable in society. These threats have included: ## **The Bill of Rights Bill** The Bill of Rights was formally shelved just after the end of this reporting period. If enacted, it would have resulted in an historic regression in rights protection in the UK. It would have made it more difficult for those whose rights have been violated to enforce them in the courts by putting in place significant new hurdles to bringing human rights claims and by removing the requirement for judges to interpret all laws in a way that is compliant with human rights. Alongside this, it would have violated the UK’s international obligations and given Ministers broad powers to make changes to the law which would put rights at further risk. Our output on the Bill consistently drew attention to the potential impact of these changes on some of the most marginalised people – victims of torture, those in prison, migrants, victims of the Windrush scandal, and LGBTQ+ people. PLP contributed to an environment which made it impossible for the Government to progress the Bill. We helped galvanise broad opposition to the Bill, including from Conservative back-benchers, and supported the development of civil society opposition to the Bill which was well-organised and equipped with powerful legal and human-centred arguments. ## **Retained EU Law Bill** The Retained EU Law Bill was enacted just after this reporting period. In its original form, the Bill put the rights and protection that we inherited from the EU at risk, including protections for workers’ rights like maximum weekly working time, equal pay, the right to holiday pay and GDPR. The Act allows Ministers to bypass parliament by handing them broad powers to rewrite and revoke these laws. The original version of the Bill created a cliff-edge where all of these rights would disappear at a ‘sunset’ at the end of the year unless specifically saved by a minister. 7 The Public Law Project Annual report For the year ended 31 March 2023 ## **Illegal Migration Act** The Illegal Migration Act was one of the most damaging pieces of legislation pursued by a British government in living memory. Its provisions effectively amounted to a ban on seeking refuge in the UK and made way for indefinite mass detention (including, originally, of children and pregnant women) and the deportation of refugees, victims of modern slavery and children to places where their rights might be at risk. The Act obscures accountability of the executive by parliament and the courts, and runs roughshod over our international legal obligations relating to human rights, refugee protection, modern slavery and the rights of children. We provided briefings throughout the parliamentary process (see, for example here) setting out the likely impact of the Act on our beneficiary groups and on the UK’s constitutional principles. ## Priority 1: A constitution that promotes accountability PLP played a leading role in supporting civil society responses to the Bill of Rights and Retained EU Law (REUL) Bills. We were able to personally brief members of the opposition and Conservative backbenchers and our research and briefing materials were used regularly by parliamentarians. PLP made a significant contribution to parliamentarians who called for the Bill of Rights to be dropped, and to those who pushed for major amendments to the REUL Bill, the effect of which will allow Parliament to retain significantly more oversight of post-Brexit legislation than it otherwise would have. ## **Retained EU Law Bill** The impact of our work on the REUL Bill included: - The House of Lords passed several amendments to REUL Bill at report stage in line with PLP's recommendations (in addition to reversing the sunset clause). - Under pressure from the Lords, the Government decided to scrap the sunset clause. - PLP gave oral evidence to a committee of the Senedd and written evidence to the Scottish Parliament on the status of retained EU law and the potential features of the upcoming REUL Bill. - The Senedd Legislation, Justice and Constitution Committee cited PLP several times in their report on the Welsh Government's Legislative Consent Memoranda for the Retained EU Law Bill. - Lord Anderson, working with a cross-party group of Peers, requested PLP’s help with an amendment for Clause 4 of Bill. PLP also supported JUSTICE to develop an amendment. - PLP supported the Civil Society Alliance and the Human Trafficking Foundation with developing their analysis on the role of the REUL in anti-slavery law. 8 The Public Law Project Annual report For the year ended 31 March 2023 - Additionally, researcher Samuel Willis featured on Law Pod UK’s ‘Navigating the Reservoir of Retained EU Law after Brexit’ episode in May 2023, and PLP being quoted in The Canary in October 2022. ## **Trade (Australia and New Zealand) Act** PLP played a leading role in advocating for the role of Parliament in treaty scrutiny, which is increasingly important as the UK makes post-Brexit trade deals that will impact environmental regulations, working conditions, and food standards. We were successful in influencing debate on the Trade (Australia and New Zealand) Act: - Lord Kerr drew significantly on PLP’s briefing in his speech in the Second Reading debate. - PLP received acknowledgement from Baroness McIntosh and Lord Purvis, who spoke in the Second Reading debate and raised issues PLP had highlighted. PLP’s Head of Research also gave an oral briefing to members of the Public Administration and Constitutional Affairs Committee (PACAC) on treaty scrutiny, with her comments being quoted in the PACAC’s press release about the inquiry’s ongoing scrutiny. ## **Bill of Rights** Following the announcement of the controversial Bill of Rights Bill in June 2022, PLP provided parliamentary engagement and produced influencing pieces for numerous external platforms. These platforms included: - Conservative think tank Bright Blue - Conservative website 1828 - The Law Society Gazette - UK Constitutional Law Association in November 2022, - An Openly article which was cited by Alison Thewliss MP (SNP) in the House of Commons in February 2023 By the end of the reporting period the Bill was expected to be shelved and was formally abandoned shortly afterwards. ## Priority 2: Government use of new technologies is transparent and fair Work in this priority area accelerated in the reporting period, with litigation conducted for the first time alongside a large volume of articles and research projects. ## **The Tracking Automated Government register** One of the most significant streams of work in this priority area was the development and launch of the Tracking Automated Government (TAG) register.. The TAG register documents 41 algorithms used 9 The Public Law Project Annual report For the year ended 31 March 2023 by Government, with an indication of their transparency and the risks they pose to people who are subject to decisions reached. The TAG register helped establish PLP as experts in the field of automation and public decision making and forged the beginning of relationships with BBC journalist Paul Seddon and Financial Times Artificial Intelligence Editor Madhumita Murgia. The register has been referenced in: - A blog by the Head of Policy at the Open Data Institute in on the DPDI Bill No.2 (April 2023) - • A keynote address by Lord Sales, Justice of the UK Supreme Court, at the Information Law Conference (April 2023) - The Linklaters Tech Insights blog, 'Do androids dream of judicial review? Challenges to automated decision-making processes in the public sector’ (April 2023) - An article in The Conversation by Albert Sanchez-Graells, Professor of Economic Law and CoDirector of the Centre for Global Law and Innovation, University of Bristol, ‘The UK public – ’ - sector is already using AI more than you realise without oversight it s impossible to understand the risks’ (May 2023). The piece was also published by EconoTimes (May 2023). ## **Policy influencing** PLP provided quick reaction to live policy announcements, including the news in July 2022 that the Department for Work and Pensions had been trialling a machine learning algorithm to detect fraud in Universal Credit claims. The news was reported in The Independent and The Sun. Improvements made to the Government's Algorithmic Transparency Reporting Standard reflected precisely PLP’s feedback on an earlier iteration. PLP provided active engagement with the Data Protection and Digital Information (No 2) Bill by: - Submitting a second reading briefing to Parliamentarians which was quoted by Stephanie Peacock (Lab shadow data minister) and Carole Monaghan (SNP) - Publishing an article in The Law Society Gazette with detailed analysis on why the rolling back of data protections within the Bill was so concerning As a result of this work, we were invited to give oral evidence on the Data (No 2) Bill to the Science, Innovation and Technology Select Committee in May 2023. PLP’s parliamentary briefing, oral evidence and TAG register was referenced in the Public Bill Committee by Stephanie Peacock MP, who referred to four of PLP’s concerns regarding subject access requests, automated decision making, data protection impact assessments, and Henry VIII powers under the Bill. Stephanie Peacock also referred to PLP’s views on transparency, and discussed the TAG register at length, including particular tools with low transparency. Additionally, Carole Monaghan MP referred to PLP’s concerns about clause 9 of the Bill. 10 The Public Law Project Annual report For the year ended 31 March 2023 This reporting period saw the launch of PLP’s podcast miniseries in April, _People. Law. Power._ with episodes on the need for greater transparency, and how technology could be used for social good. ## **Litigation** Some of the first litigation in this priority area was brought in this reporting period. On 6 January 2022, the First-Tier tribunal heard PLP’s challenge to the Information Commissioner’s Office’s decision not to require the Home Office to disclose details around their sham marriage algorithm. The challenge was dismissed but permission to appeal the decision was granted. PLP received pro bono support from Mishcon de Reya and Rupert Paines of 11KBW chambers for the challenge. Information received from the Home Office in response to pre-action correspondence initiated by PLP in February 2023 indicates that there is now human oversight of the triage process in determining which people are subjected to a sham marriage investigation. The initial legal challenge was covered in a BBC online article by Paul Seddon. ## Priority 3: A fair and humane immigration system Right from the launch of the Government's New Plan for Immigration, PLP undertook thought leadership and influencing work to reach across the political spectrum to inform policy and legislation with the goal of protecting the rights of migrants. PLP provided significant engagement with the parliamentary process and was one of 178 organisations who signed a joint civil society statement calling for the Bill to be scrapped. Through a series of articles and blogs, PLP placed thought-leading commentary on the Illegal Migration Bill in centre-right publications to highlight the impact the Bill would have on specific groups, including LGBTQ+ asylum seekers. This led to a number of productive meetings and engagement with MPs from across the political spectrum. Further analysis of the Bill published externally included: - Legal Action Magazine - The Essex Constitutional and Administrative Justice Initiative - • The Law Society Gazette - Free Movement PLP responded to the problematic use of a Memorandum of Understanding to implement the Rwanda policy by: - Placing analysis by the Head of Research in an article for the Law Society Gazette - Submitting evidence submission to the House of Lords International Agreements Committee inquiry on UK-Rwanda Memorandum of Understanding. As a result Joanna Cherry QC MP raised PLP’s concerns at a Home Affairs Select Committee formal meeting in May 2022. ## **GPS tagging** PLP undertook casework and research around the issue of GPS tagging in immigration bail. The casework team assisted individual clients in getting their fitted tags removed and in October 2022 PLP 11 The Public Law Project Annual report For the year ended 31 March 2023 published jointly produced research on the harmful use of GPS tagging in immigration bail. The report was covered in The Guardian, the Electronic Immigration Network, and The Justice Gap ## **Afghan evacuees** PLP supported several families and raised the profile of the problems with the Afghan Settlement Scheme and how it resulted in chaotic moves for families who had been promised a warm welcome by the Government. In November 2022 a group of families were granted permission to challenge the Home Office’s decision to move them away from school places and job opportunities in London, to an airport hotel in a northern city. Coverage of the challenged included: - BBC news - Radio 5 Live - BBC news online - The Evening Standard - The Independent - An episode of Tortoise Media’s Sensemaker Daily podcast which featured an interview with PLP solicitor Daniel Rourke The wide-reaching coverage led to further enquiries and referrals around the Afghan resettlement scheme. At the end of June 2022, PLP assisted an Afghan client in hiding in Pakistan to secure acceptance onto the Afghan Relocations and Assistance Policy (ARAP) scheme. This work meant that after the reporting period, in June 2023, PLP was able to assist an Afghan family that had been moved to a different part of the UK against their will, to secure permanent accommodation in their preferred area. ## **Other casework** PLP’s casework team also represented multiple individual clients in age assessment cases, four of whom were successful in having the original age decisions withdrawn, leading to them being accepted as children. Following PLP’s work these children can now access support from the local authority (such as schooling and suitable housing) and will not be treated as adults for the purposes of their immigration cases. PLP secured grants of permission to stay for our clients, including indefinite leave to remain for a client who had previously been unlawfully removed from the UK and who was brought back by order of the court. We also secured favourable awards of damages against the Home Office for unlawful detention and breaches of human rights, including for a man who was unlawfully detained and removed from the UK and separated from his wife and their British child. PLP was involved in a successful High Court challenge, the result of which is that EU citizens will be less at risk of losing important rights. Prior to the legal challenge, individuals granted pre-settled status under the EUSS would have had to make a second application to continue lawfully living in the UK after five years. Following the challenge EU citizens will be less at risk of losing their right to remain in 12 The Public Law Project Annual report For the year ended 31 March 2023 UK, including the rights to work, rent, receive education and healthcare, and apply for benefits and housing. ## - Priority 4: A just and non discriminatory welfare system There were two significant cases for PLP in this reporting period. The first involved a widowed man who had been denied Bereavement Support Payment (BSP) on the basis that his severely disabled wife had never paid National Insurance contributions in her lifetime, despite having been unable to work through disability. In September 2022 the High Court ruled that the our client’s rights had been breached when the decision to deny him BSP had been made. The Government announced they would appeal the decision, which was still awaiting hearing at the end of the reporting period. The case was covered in The i paper in March 2023. The second notable case in this priority area involved our client, ‘K’, who had been told she owed the Department for Work and Pensions (DWP) £8,623.20 in Universal Credit overpayment debt. The debt had arisen through the DWP’s own error after they miscalculated K’s allowance despite her providing them with the correct information. K was successful in her challenge and the High Court ruled in February 2023 that she should not have to repay the debt. The result meant that benefit claimants in a similar situation are now better placed to argue that recovering the debt would be an unlawful breach of their ‘legitimate expectation’. The case featured in an article in The Mirror in February 2023 and an ITV online story which included quotes from K and PLP. ## **Policy influencing** PLP has kept the issue of sanctions and deductions in the public eye and worked collaboratively with several politicians to bring the issue to light in parliament. - In June 2022 the Work and Pensions Committee published their cost of living inquiry which included two recommendations submitted by PLP to temporarily suspend Universal Credit deductions and to increase awareness of hardship measures. - Sanctions and deductions received considerable focus at the Work and Pensions Committee oral evidence session on 30 November, with questions asked by Chris Stephenson MP and Debbie Abrahams MP, whom PLP had briefed. Following the evidence session, the Committee wrote to the Secretary of State to raise one of the key issues PLP had asked them to look at. - PLP’s 2022 research ‘Benefit sanctions: a presumption of guilt’ was included in the House of Commons Library Debate Pack for the Westminster Hall debate on benefit sanctions on 13 December and directly quoted by Beth Winter MP in the debate. - PLP briefed parliamentarians for second reading of the Social Security (Additional Payments) (No 2) Bill with Stephen Timms MP raising PLP’s proposals to extend the eligibility period. Nigel Mills MP and Stephen Timms MP tabled an amendment reflecting PLP’s recommendation. - PLP was quoted in the Work and Pensions Committee’s report on health assessments for benefits [para 86], with the report also making reference to PLP's _K_ case. 13 The Public Law Project Annual report For the year ended 31 March 2023 PLP highlighted the scale of the problem of Universal Credit sanctions by providing media with quick analysis on statistical releases and policy developments. PLP was quoted in a Big Issue article on sanctioning statistics during the cost-of-living crisis. Multiple regional news outlets also reported on the story including: - Wales Online - The Grimsby Telegraph - Lancashire Live - Glasgow Live - Birmingham Live. PLP was also quoted in an article on Disability News Service after the work and pensions secretary scrapped plans for an independent review of sanctions. ## Priority 5: An effective and accessible legal aid scheme There were two significant casework wins in legal aid in the reporting period which will significantly broaden financial eligibility for civil legal aid. The first was a case involving a looked-after child with special educational needs and disability who was challenging the Legal Aid Agency (LAA) after they refused to grant her legal aid in the SEND tribunal. The LAA argued that the finances of the child’s prospective adoptive parents should be assessed, but PLP’s client successfully argued that the means of a prospective adopter are not relevant. The case resulted in the Ministry of Justice widening the scope of legal aid to cover looked-after children with special educational needs. The case was covered in the Law Society Gazette in February 2023. The second notable legal aid case win was Daniel Rourke’s client ‘Susie’, who challenged the LAA and Ministry of Justice (MoJ) after she was refused legal aid because she was deemed to have no dependents, even though she had applied for the funding to enforce a child custody arrangement. Following a hearing in March 2023 the High Court found that the decision to deny ‘Susie’, a domestic abuse survivor, legal aid was unlawful. As a result, Ministry of Justice was obliged to update its guidance. Parents who share childcare arrangements are now more likely to qualify for legal aid in all areas of civil law. The case was reported in three media outlets: - The Guardian (both before and after the hearing) - The Law Society Gazette - The Belfast Telegraph (via PA Media) In February 2023 PLP successfully secured funding from the Immigration Law Practitioners’ Association’s Strategic Legal fund to support Haringey Migrant Support’s challenge to immigration legal aid sustainability issues. 14 The Public Law Project Annual report For the year ended 31 March 2023 ## **Policy influencing and engagement** PLP's influencing and policy advocacy work also led to important policy changes that widened access to legal aid. PLP was proactive in supporting and facilitating responses to the consultation from across the legal sector. We contributed to the Law Society’s response, organised a roundtable event in April 2022, and spoke at events organised by the Law Society and Domestic Abuse Commissioner. PLP also submitted its own detailed response to the consultation focusing on the civic proposals in the MoJ’s Legal Aid Means Test Review. The MoJ engaged actively with PLP to improve issues around access to legal aid and ‘trapped capital’ and an estimated £500,000 – but possibly double this – of additional legal aid is to be granted to individuals as a result of PLP’s 2022 case and subsequent report and implementation work. This is based on 100 known grants of certificated legal aid in trapped capital cases, with a standard certificate value of between £5,000 and £25,000. This was the result of the MoJ accepting recommendations from both the Legal Aid Means Test Review response and an April 2022 report by PLP on the issue. The MoJ produced a webinar and guidance for practitioners, collecting statistics on cases, improving its decision-making procedures so that a senior caseworker oversees all applications, and highlighting the availability of the discretion to call handlers and on its website eligibility tool. Further influencing success in this area included the MoJ agreeing to lower the escape fee threshold for legal help cases and doubling the proposed £75 of remuneration for advice on referral to the National Referral Mechanism. This change came as a result of a joint response with Immigration Law Practitioners’ Association to the Government’s ‘Immigration Legal Aid: A consultation on new fees for new services’. ## Our work in Wales PLP continued engagement with key legal actors in Wales and brought prominent litigation. One of the most significant wins was a case challenging Cardiff Council’s failure – over a ten year period - to consider prosecuting any landlords who had acted unlawfully. Our client brought the challenge after having been made homeless when his landlord changed the locks on his flat. The case, which concluded in April 2023, resulted in Cardiff Council agreeing: to pursue a prosecution against the client’s former landlord; to resource itself to investigate unlawful evictions; and to develop policy to follow when a tenant is unlawfully evicted. The case was covered in a detailed article in Voice.Wales. In April 2023, PLP supported a client who was an asylum seeker and care leaver and a participant of the Welsh Government’s Basic Income pilot. The client’s participation in the Basic Income pilot rendered him financially ineligible for legal aid, which he needed to obtain legal representation for his asylum claim. PLP sent a Pre-Action Protocol letter to the client’s local council, who agreed to support him to cover the cost of the legal fees. In February 2023, PLP successfully argued for the Department for Work and Pensions to waive its client’s £24,103.16 overpayment debt after his mental health was severely impacted. The client, a man in his thirties, had been claiming Employment Support Allowance (ESA) because of poor mental health and was living alone. After his ex-partner moved into the house with their two children, the 15 The Public Law Project Annual report For the year ended 31 March 2023 DWP assumed they were living as a couple and told him they had been overpaying his ESA allowance over a period of two and a half years. The DWP initially refused to waive the debt but finally agreed to do so after PLP sent a Pre-Action Protocol letter, detailing the extent to which the debt was negatively impacting the client’s daily life. A further successful case involved assisting a client to challenge the local authority’s delay in providing her with increased priority on its housing waiting list. She was accommodated in poor quality accommodation which was posing a serious health risk to her disabled children. After threating a judicial review challenge, the council secured suitable and safe accommodation close to the children’s school. ## **Building networks** PLP provided advice to Welsh Women’s Aid (WWA) in relation to a potential challenge to provision of the Rent Homes (Wales) Act 2016 which risked the effectiveness of refuge provision in Wales for survivors of domestic abuse. WAA decided not to issue proceedings, but our advice helped inform their ongoing discussions with Welsh government about refugee provisions in the Rent Homes (Wales) Act 2016. Wales solicitor Matthew Court became a trustee of the North Wales Law Centre Steering Group, working towards opening a law centre in north Wales and improving access to justice. Matthew also met Counsel General for Wales, Mick Antoniw, in January 2023 to discuss the role of law centres in Wales. ## Volunteers and interns PLP is greatly strengthened by its volunteers and paid interns. In the last year we were pleased to host Bonavero Intern Olivia Shaw. PLP is particularly grateful to all our conference and training event speakers. These academics, barristers, solicitors, advisers and other experts all volunteer their time and their expertise. PLP was also supported by Sophie Bird, Sarah Burton, George McLellan and Michael Frost, who raised money for us by running the Royal Parks Half Marathon. ## Beneficiaries of our services PLP lawyers act for individuals who cannot afford private representation, particularly those who face multiple barriers in addition to poverty, such as language, literacy, mental health conditions, and physical impairments or ill health. PLP also acts for organisations which represent the interests of such disadvantaged groups. Our latest Annual Complaints and Feedback Reviews show that PLP continues to deliver very high levels of client care resulting in a positive impact. PLP is also held in high regard by front line organisations seeking specialist support. PLP makes a difference not just to the individual clients for whom its lawyers act, but to wider society by identifying and mitigating barriers which prevent individuals from achieving justice and 16 The Public Law Project Annual report For the year ended 31 March 2023 improving the quality of public decision-making, and by influencing and informing Government and public authority policies. ## Fundraising PLP’s approach to fundraising focusses on foundations and grant giving trusts, both for core and project funds. This means that fundraising from individual donors is modest in comparison to income from other sources. PLP undertakes individual donor fundraising activities including entering teams in the Royal Parks Half Marathon and the London Legal Walk, fundraising dinners, and from individual donations. We made the decision during the reporting period not to hold any major fundraising events apart from money raised through the Royal Parks Half Marathon (£4,319.62). PLP receives direct donations via a Charities Aid Foundation account, and from unsolicited donations including through our website. Routes for individuals to donate to PLP are listed on its website and include information on legacy giving and for those not wishing to use an online donation portal. PLP continues to use its general mailing list to offer the opportunity to make donations. This year we raised a total of £11,923 through donations. Due to the limited nature of this activity, we have not sought to register with the fundraising regulator. Staff involved in organising fundraising regularly update themselves with relevant legislation and codes of practice (including all those overlapping with GDPR) and practice concerning finance, such as VAT and fundraising events, through courses and seminars. PLP received no complaints regarding its fundraising in 2022/23. We do not directly involve vulnerable people in our fundraising activities. Where an individual has been identified as a benefactor of PLP’s work, for instance in a case study of PLP’s activities, their permission must be explicitly sought. PLP does not ask any third parties to undertake any fundraising activities on its behalf. ## Financial Review PLP ends the year in a good financial position. Increased spend on charitable activities needed to reduce reserves in line with last year’s deficit budget have now been put in place though later in the year than planned leading to less expense during the year than anticipated. Some income has also been recognised during the course of the audit sooner than anticipated with the effect that PLP closes the year slightly above reserves policy but with reserves budgeted and forecast to reduce by over two months running costs during 2023/24 through increased spend on our charitable activities. ## **Growth in expenditure** Total expenditure increased to over £2m for the first time (2023: £2,084,265 2022: £1,959,326) with spend on charitable activities also increasing (2023: £1,988,849, 2022: £1,895,276). PLP’s principal expenditure in pursuit of achieving our mission is through our staff which represented the majority of spend (2023: £1,533,948 2022: £1,385, 771) reflecting an increase in staffing numbers (2023: 30.6 FTE, 2022: 29.3 FTE). Expenditure on key management personnel was also higher (2023: £325,537, 2022: £279,837) reflecting vacancies in the legal director position during the prior year and an increased prioritisation of leadership at PLP during a period of transition with the appointment of a new CEO. Support costs 17 The Public Law Project Annual report For the year ended 31 March 2023 also increased (2023: £673,291, 2022: £572,848) which include costs arising from investment in improving key IT systems. Both these increases have been primarily funded from the change and transition designated fund set aside by trustees in 2022 to fund changes in leadership and IT systems. ## **Support for our work** Income from grants and donations remained similar to last year (2023: £1,419,328, 2022: £1,410,042). We are grateful for the support of established funders and for the new funding relationships we have developed this year. Income from grants and donations represents over 75% of our income in 2022/23 (grants and donations: £1,419,328, total income: £1,879,833) and such continuing support is crucial to PLP’s long term sustainability. By reducing our reliance on income generated by our charitable activities year to year, we are able to take greater risks by taking on more work on a no-win, no fee basis from clients who are ineligible for legal aid and would otherwise have no representation. PLP is enormously appreciative of multi-year funding of our core work including both restricted and unrestricted grants from the Oak Foundation, Sigrid Rausing Trust, Paul Hamlyn Foundation, Lankelly Chase Foundation, Esmée Fairbairn Foundation and AB Charitable Trust. We have also received unrestricted funding this year from Bromley Trust and London Legal Support Trust – whose flexibility and support we are particularly grateful for. We are excited by the new relationship we have developed with Disrupt Foundation and thank them for their support. Unrestricted and core funding provides PLP with a strong platform to allow PLP to operate flexibly, start new initiatives quickly and before long-term funding is secured. This year PLP took on a case in its own name challenging a decision of the Information Commissioner (see page 11 for more information), we could not have done so near as effectively without the generous support of Mishcon De Reya and Rupert Paines of 11KBW who provided PLP with representation worth over £75,000 on a pro bono basis. These donated services have not met all the Income recognition criteria of the SORP so are not included in the financial statements. As events returned to being held in-person we were grateful for an increase in gifts in kind relating to the provision of free venues and catering by partners (2023: £24,368, 2022: £0). PLP is also delighted to receive restricted funding enabling the delivery of projects within our strategic priorities including from AB Charitable Trust, Barings Foundation, The Joseph Rowntree Charitable Trust, The Law Society, Sam and Bella Sebba Family Charitable Trust, The Legal Education Foundation, Trust for London and Unbound Philanthropy. We would also like to make special note of the support of Esmée Fairbairn Foundation and Lankelly Chase Foundation who have both supported PLP over many years and without whom our charity would be very different and have achieved much less than we have been able. Lankelly are taking the bold step of wholly redistributing their assets following deep reflection on their unease with the relationship between colonial capitalism and the traditional philanthropic model; from 2023/24 Esmée are also pausing their support whilst they consider their priorities for future funding. We are indebted to both funders for their many years of support and for the advanced notice they have given of their plans which has allowed PLP to consider how we can maintain our current level of income from grants and donations. We are pleased to have Niran Singaperumal join our team in July 2023 as our first staff fundraiser to help us in these efforts. We are also grateful for the provocation to reflect 18 The Public Law Project Annual report For the year ended 31 March 2023 on how PLP also holds its privilege on trust for the most marginalised in society as spoken to above by our new CEO Shameem Ahmad and we hope this is shared throughout this report. Note 15 provides further details on the restricted funds which many of our funders support. Note 2 provides a full list of our funders, to all of whom we are exceedingly grateful. ## **Income from charitable activities** Fees from training courses and conferences (including sponsorship) recovered from lows during the pandemic with the return of in person events (2023: £94,909, 2022: £79,982). PLP’s casework income is unpredictable year to year due to the relatively low volume of cases and the disproportionate impact that winning any particular case has on the level of income PLP will achieve. Casework income was relatively low during the 2022/23, which we expect will reflect this long term pattern of income from casework varying up and down significantly year to year. Given high casework income in recent years PLP was still able to exceed its budget for cash receipts from casework preserving our planned reserves and instead reducing the casework debtors designated fund set aside for with the unpredictability of PLP’s reserves in mind (2023: £464,391, 2022: £588,937). **Inflation and its impact on PLP finances** This year's financial review is set in the context of the cost of living crisis due to very high inflation. Whilst inflation has increased PLP’s overheads and direct costs, the principal effect PLP’s finances is through inflationary pressures on wages. PLP’s staff are central to delivering PLP’s mission and the principal means through which PLP delivers its charitable objects. Whilst the trustees set staff wages, not increasing wages impacts PLP’s ability to attract and retain staff and to maintain staff morale and wellbeing, all impacting directly on PLP’s effectiveness in pursuing its mission. As such, for many years the trustees have awarded staff with annual cost of living increases in line with inflation and were pleased to be able to do this in 2021/22 at the start of the current crisis. The board are committed to helping to mitigate the impact of the cost of living crisis upon staff and are grateful to the support of funders who provided increases to existing grants in recognition of inflation and one off payments to be passed on to staff. Despite this, trustees were not able to continue to match inflation in full during 2022/23. The board of trustees have committed to an independent review of staff salaries to ensure our budget for 2024/25 is informed by how PLP’s approach to cost of living compares to other employers in similar charities and relevant sectors. 19 The Public Law Project Annual report For the year ended 31 March 2023 ## **PLP funds** PLP’s total funds have fallen during the year (Total funds 2023: £2,166,167, 2022: £2,370,599) in line with having planned and budgeted for a deficit year in line with the smaller reserves policy approved last year. Cash at bank and in hand remains healthy for a charity of PLP’s size at £1,561,918 (2022: £1,963,258). A large proportion of our funds remain restricted (£136,820) and designated (£618,862). Each year PLP sets aside an amount to build a designated fund able to cover relocation costs in order that we can move offices if required at the end of our lease (2023: £72,471). Our casework work in progress (WIP) designated fund (£464,391) reflects income we have recognised but is an illiquid asset which cannot be relied upon as part of our reserves policy. Many firms will have WIP with a high turnover, however much of PLP’s WIP relates to cases which are two years old or more – therefore PLP cannot be confident that it would be able to convert recent casework income into cash should the need arise during any short-medium period of time. As casework is a major source of unrestricted income, we show our WIP as a designated fund in order to avoid giving the impression that these funds are available to invest in our charitable activities. In 2023, our billings co-ordinator and the casework team continued hard work started last year to bring in a significant amount of old and particularly complex casework debts leading to casework fees received in cash (2023: £466,057, 2022: £809,878) this reduced the amount of designated funds held as WIP (2023: £464,391, 2022: £588,937). The trustees designated funds received at the end of 2022 towards improvements in our internal systems to ensure they are optimised for hybrid working and online collaboration and to support transition within our senior leadership. This fund supported PLP moving to a cloud-based server and identify systems to migrate to during 2023/24, and the balance continues to be used during 2023/24 to fund ongoing IT work to support PLP through change and transition (2023: £82,000, 2022: £197,000). The remainder of our unrestricted funds (£1,296,353) are available as general funds and form the basis of calculating our reserves. |**PLP funds and reserves**|| |---|---| |Total unrestricted funds|£2,029,348| |Less designated funds of|£618,862| |Less assets and longterm debtors of|£77,561| |Freelyavailable,unrestricted reserves|£1,332,924| ## Reserves policy PLP’s reserves are held to deal with the following contingencies: - Problems with cash flow, for instance when waiting for casework receipts - As a mitigation against uncertain casework income year to year - Reductions in or withdrawal of funding - In the event of closure, the costs to wind up the organisation and pay redundancies and leasehold liabilities 20 The Public Law Project Annual report For the year ended 31 March 2023 PLP’s board of trustees consider PLP’s free reserves to include all unrestricted funds excluding designated funds and the value of fixed assets (2023: £36,476) and long term debtors (2023: £41,085). Work in progress (our largest designated fund) is not freely available as explained above. PLP’s reserves policy during the year ending 31 March 2023 is to retain between 4.5 and 6.5 months of running costs (4.5: £905,295, 6.5: £1,307,648). Our unrestricted freely available reserves at 2023 are £1,332,924 (2022: £1,196,452). This means that PLP finished the year slightly in excess of its reserves policy at 6.6 months of reserves (£1,332,924). The trustees had adopted a deficit budget during 2022/23 with the aim to bring reserves to 5.5 months of running costs. Delays in recruitment have meant that our staffing costs were not as high as budgeted during the year, however these posts were recruited during the year meaning PLP’s ongoing staff costs are in line with the planned deficit. Our year end reserves were also increased in relation to two funders who had previously awarded restricted grants to PLP removing those restrictions on funding in 2023/24; this means the full balance of those grants was recognised in PLP’s unrestricted reserves sooner than anticipated. The trustees have adopted a further deficit budget for 2023/24 which we anticipate will reduce reserves to around four months by March 2024. PLP’s trustees consider a relatively high minimum reserves policy is required, given the high level of PLP’s fixed costs (largely permanent staff and lease on premises) and the unpredictability of its unrestricted income (particularly casework income as noted above). This reserves policy is reviewed annually when the board of trustees set the budget for the following financial year. During the review process for the 2023/24 budget, the trustees noted that PLP’s income has continued to become increasingly secure and predictable in recent years. A greater proportion of PLP income is from grants with several of our major funders have committed to PLP over the longer term making PLP less dependent on uncertain casework income sources (as noted above). Trustees also noted that when considering whether to reduce reserves further last year that inflation was rising whilst most commentators now anticipate a reduction in inflation during the coming year. As such the trustees agreed that PLP could continue to prudently reduce the level of reserves from the above policy to between three and five months running costs for the financial year 2023/24. ## Principal risks and uncertainties This year saw significant upheaval in Government with the appointment of two new Prime Ministers and three different administrations. Threats to undermine the role of Parliament, weaken key rights protections, and erode access to justice for vulnerable and marginalised groups have remained consistent throughout. PLP has met these challenges head on through a combination of policy influencing, research, legal work, and thought leadership that have prioritised the needs of our beneficiaries and drawn on external expertise and insight where necessary. PLP has increasingly collaborated with other organisations in the sector to respond to ensure our work protecting rights, the rule of law, and access to justice is aligned with wider civil society and bolstered in its form and approach to achieve maximum impact. 21 The Public Law Project Annual report For the year ended 31 March 2023 All charitable organisations will have recognised a heightened strain on staff capacity and wellbeing in the last few years. Maintaining a positive outlook in recent times is particularly acute for our staff who spend their work life fighting some of the worst examples of unfairness and hardship in our society. We believe that a positivity is both a product of and a catalyst for a healthy and productive work. To promote a positive culture, and to enable us to deliver our strategy for 2022-2025, PLP will be focused on fostering the sense of community with new hybrid working models; developing the support we provide to current and aspiring managers; improving the holistic support we offer for staff wellbeing; and ensuring we have the capacity necessary to deliver our strategy. The trustees have assessed PLP to be a going concern with no material uncertainties. In so assessing, they have considered the impact of the above and other risks and uncertainties that impact on solvency and liquidity alongside prepared budgets, forecasts and sensitivity analysis. ## Governance & management The Board are PLP’s charitable trustees who accept ultimate responsibility for directing the affairs of PLP and ensuring that it is solvent, well-run, and delivering the charitable outcomes for the benefit of the public for which it has been set up. The trustees are volunteers who receive no remuneration for their time beyond reasonable out of pocket expenses (2023: £99.73). The trustees elect a Chair, Secretary and Treasurer to whom the Board may delegate any of its powers. In practise, the Chair carries out the function of line-managing the CEO and leading the Board and managing Board meetings. The Treasurer is expected to provide general financial oversight of PLP among other duties relating to the financial management and control of the charity. The Secretary has overall responsibility for meeting reporting requirements and board administration as required by PLP’s regulators and its Articles. The board may create sub-committees and working groups of its members to focus on particular areas of governance such as personnel and risk. The Chair ensures new trustees receive an appropriate induction. New trustees receive copies of PLP’s Articles, Detailed Governance Procedures, Strategic Plan, PLP policies, papers and minutes of recent board meeting and access to other information relevant to the role. The Board is responsible for appointing PLP’s CEO and is involved in the appointment of other members of the Senior Leadership Team (SLT). The Board delegates authority for the day-to-day operation of PLP to the CEO who may further delegate to the SLT or other staff as they consider appropriate. Some decisions are reserved to the Board including expenditure over set amounts, escalated staff grievances, relocating PLP’s office, acting in ‘own-name’ litigation and the recruitment, contracts and pay of the SLT. The SLT are the ‘key management personnel’ of the organisation and in addition to the CEO include the Legal Director, Finance and Operations Director and Communications Director. The Chair and Personnel sub-committee are involved in setting pay and remuneration of the SLT. Trustees consider relevant and available information on comparable roles when setting pay. Current SLT and staff pay is informed by a benchmarking exercise carried out Total Reward Group in 2021. Since the last annual report, PLP has welcomed Carla Clarke as interim Legal Director. Carla joins PLP from Child Poverty Action Group (CPAG) where she worked on economic rights and non-discrimination issues domestically. While at CPAG Carla worked for a short period at Central England Law Centre, heading up their strategic social justice clinic at Warwick University. Prior to this, Carla gained 22 The Public Law Project Annual report For the year ended 31 March 2023 experience in government post qualification as a solicitor and in international human rights while working at Minority Rights Group International. PLP thanks our former Legal Director, Ariane Adam for her energy, insight, and creativity as she leaves PLP to take on a new role at the Human Dignity Trust. PLP also thanks Elizabeth Prochaska after her years of service as Chair of our Board of Trustees came to an end in January 2023, and we wish her well in her new career as an author. PLP benefitted enormously from Elizabeth’s collaborative leadership and legal, charity governance and board experience – Elizabeth steered PLP through a tumultuous period of constitutional upheaval, navigated the organisation through the uncertainties of the Covid-19 pandemic, and played an active role in the appointment of Shameem Ahmad as our new CEO. We are grateful to trustee Renata Czinkotai for stepping in as Acting Chair, and, with the support of Sarah Burton as Vice Chair, for supporting and inducting Shameem, and for leading the recruitment of PLP’s next Chair who we expect to appoint during 2023. ## Staff wellbeing and office environment PLP takes seriously its responsibility to provide a vibrant and healthy work environment that promotes teamwork, where people feel looked after and well connected. Building on our work to ensure a safe post-covid return to work, the HR and Operations team implemented a range of initiatives that have improved our office environment and increased opportunities for staff to feel connected with their colleagues across PLP. This has felt increasingly important as we have, in recent years, enabled more home-working for team members who live outside of London. We now host monthly breakfasts in our boardroom as well as Wednesday socials organised by junior staff, summer and Christmas parties, and celebrations for new joiners and leavers and to mark maternity and paternity leave. Our offices and patio have been modestly refurbished, including with artwork by black artists and by one of our Lead Lawyers. We have made additions to the staff library and we installed a new outdoor POD to increase the amount of meeting space. In response to the cost of living increases, PLP made a cost of living allowance of 5% for 2022-23. We also continue to offer staff a season ticket loan, a cycle to work scheme, and a loan for the purchase of electronic tech. This year for the first time we offered staff free personal financial coaching through Bippit. We continue to offer access to an employee assistance programme which includes counselling and signposting services. ## **What is the best thing about PLP? Staff satisfaction survey, 2022-23:** _“PLP feels like a big family at times. From leadership to the staff everyone is friendly and approachable. PLP are a charity that strives for staff wellness which is not apparent at most places. Wellbeing is a strong point for the charity and it's clear to see.”_ 23 The Public Law Project Annual report For the year ended 31 March 2023 We continue to host quarterly away days. This year, they included workshops from a well-known artist and one on understanding what PLP can do to better understand and tackle climate change. Our IT systems received a boost as we successfully made the switch from a physical server to Sharepoint and we began using BreathHR to increase accessibility and efficiency of our HR systems. ## Related parties and relationships with other organisations None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or employee and anyone involved in the charity’s business must be disclosed to the board of trustees in the same way as any other contractual relationship with a related party. In the current year, no such related party transactions were reported. ## Statement of responsibilities of the trustees The trustees (who are also directors of PLP for the purposes of company law) are responsible for preparing the trustees’ annual report 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 which 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 these financial statements, the trustees are required to: - Select suitable accounting policies and then apply them consistently - Observe the methods and principles in the charities SORP - Make judgements and estimates that are reasonable and prudent - State whether applicable UK accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation The trustees are responsible for keeping adequate accounting records that 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. In so far as the trustees are aware: - There is no relevant audit information of which the charitable company’s auditor is unaware - The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information 24 The Public Law Project Annual report For the year ended 31 March 2023 The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2023 was 7. The trustees are members of the charity, but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. ## Auditor Sayer Vincent LLP was re-appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity. The trustees’ annual report has been approved by the trustees on 20 September 2023 and signed on their behalf by Renata Czinkotai Acting Chair of the Board of Trustees 25 The Public Law Project annual report For the year ended 31 March 2023 ## Independent auditor’s report ## to the members of The Public Law Project ## Opinion We have audited the financial statements of The Public Law Project (the ‘charitable company’) for the year ended 31 March 2023 which comprise the statement of financial activities, balance sheet, statement of cash flows 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, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: - Give a true and fair view of the state of the charitable company’s affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended - Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice - Have been prepared in accordance with the requirements of the Companies Act 2006 ## 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 Auditor’s 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 We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where: - The trustees’ use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or - The trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charitable company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. 26 The Public Law Project annual report For the year ended 31 March 2023 ## Other information The other information comprises the information included in the trustees’ annual report, including the strategic report and the director’s and chair’s reports, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. 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 there is a material misstatement in the financial statements or a material misstatement of the other information. 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: - The information given in the trustees’ annual report, including the strategic report and the director’s and chair’s reports for the financial year for which the financial statements are prepared is consistent with the financial statements - The trustees’ annual report, including the strategic report and director’s and chair’s reports, has been prepared in accordance with applicable legal requirements ## 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 trustees’ annual report including the strategic report and director’s and chair’s reports. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - Adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - The financial statements are not in agreement with the accounting records and returns; or - Certain disclosures of trustees’ remuneration specified by law are not made; or - We have not received all the information and explanations we require for our audit. 27 The Public Law Project annual report For the year ended 31 March 2023 ## Responsibilities of trustees As explained more fully in the statement of responsibilities of the trustees set out in the trustees’ annual report, 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. ## Auditor’s 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 an auditor’s report 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. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - ● Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. - Conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to 28 The Public Law Project annual report For the year ended 31 March 2023 - the date of our auditor’s report. However, future events or conditions may cause the entity to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. ## 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 auditor’s 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. Noelia Serrano (Senior statutory auditor) ## 10 October 2023 for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL 29 The Public Law Project Statement of financial activities lincorporating an income and expenditure aciountl For the ar ended 31 March 2023 2023 Total 2022 Total Unrestricted Restricted Unrestricted Restricted Note Incorne from.. Donations and grant5 753,790 665,537 1.419.328 522,241 887,801 ,410,042 Casework and legal adviie 346,617 94,909 346.617 94.909 536,745 79,982 536,745 79,982 Investments Miscellaneou5 income 18,845 134 18.845 134 2,987 7,175 2,987 7,175 Total income ,214,296 665,537 1.879.833 1,149,130 887,801 2,036,931 Expendilure on.. Raising funds 95,416 95.416 64,050 64,050 Casework and legal adviie Researih 626,928 220,497 338,839 452,884 309,019 40,682 1.079.812 529.516 379.521 497,983 178,905 311,954 571,640 301,920 32,874 1,069,623 480,825 344,828 Total expenditure ,281,680 802,585 2.084.265 1,052,892 906,434 1,959,326 Nei lexpenditurel l income for the year and net movement in funds 167,3841 1137,0481 1204.4321 96,238 77,605 Reconciliation of funds= Total funds brought forward 2,096,731 273,868 2.370.599 2,000,493 292,501 2,292,994 Total funds Carried forward 2,029,347 136,820 2.166.167 2,096,731 273,868 2,370,599 All of the above results are derived from continuing attivities. The￿ were no other reco9nised 9ainS or losses other than those ststed above. Movements in 30 The Public Law Project Balance sheet Company no. 2368562 2023 2022 Note Fixed assets.. Tangible assets Non current debtors 36,476 41,085 17,282 41,085 77,561 58,367 Current assets= Amounts recoverable on casework Debtors Cash Deposits (longer rhan 3 months} Cash ar bank and in hand 464.391 145.198 170.000 1.561.918 588,937 128,787 85,000 1,963,258 I Ib 2.341.507 2,765,982 Liabilities= Creditors.. amounts falling due within one year 1252.9011 1453,7501 Net current assets 2.088.606 2,312,232 Total net assets 2.166.167 2,370,599 The funds of the charity= Restricted income funds Unrestricted income funds.. Designated funds General funds 136,820 273,868 618.862 1.410.485 841,912 1,254,819 Total unrestricted funds 2.029.347 2,096,731 Total charity funds 2.166.167 2,370,599 Approved by the trustees on 20 September 2023 and signed on their behalf by Renata Czinkotai Acting Chair of the Board of Trustees 31 The Publlc Law Project Statement of cash flows For the ear ended 31 March 2023 Reconclllatlon of net Income to net cash flow from operatlnq actlvltles 2023 2022 Net {expendlturel I Income for the reponlng perlod (as per the statement of flnanclal acrlvltles) Depreciation charges Investment income Decrease in debtors and WIP IDecreasel in creditors 1204.432) 77,605 10.747 118.8451 108.135 1200.8491 14,000 12.9871 374,582 135.4231 Net cash (used In) I provlded by operatlng actlvltles 1305.244) 427,777 2023 2022 Cash flows from operatlng actlvltles Net cash (used In) I provlded by operatlng actlvltles 1305.2441 427,777 Cash flows from Investlng actlvltles.. Investment income Purchase of fixed assets 18,845 129.9411 2,987 110,3861 Net cash used In by Investlng actlvltles 111.0961 17.3991 Change In cash and cash equlvalents In the year 1316.3401 420,378 Cash and cash equivalents at the beginning of the year 2.048,258 1 ,627,880 Cash and cash equlvalents at the end of the year 1.731,918 2,048,258 32 The Public Law Project Notes to the financial statements Accounting policies a) Statutory information Public Law Project is a charitable company limited by guaranree and is incorporated in the Unired Kingdom. The regisrered office address is The Design Works. 93-99 Goswell Road. London, ECI V 7EY. b) Basis of preparation The financial statements have been prepared in accordance wirh Accounring and Reporting by Charities.. Statement of Recommended Practice applicable to chariries preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021- Icharities SORP FRS 1021, The Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Assets and liabilities are initially recognised ar historical cost or transacrion value unless otherwise stated in rhe relevant accounting policy or note. In applying the financial reporring framework, rhe trustees have made a number of subjective judgemenrs. for example in respect of significanr accounring estimates. Estimates and judgements are continually evaluated and are based on historical experience and other facrors. including expectations of future events that are believed to be reasonable under the circumsrances. The nature of the estimation means the acrual ourcomes could differ from rhose estimates. Any significant esrimares and judgements affecting these financial srarements are detailed wirhin rhe relevanr accounting policy below. cl Public benefit entity The charitable company meets rhe definirion of a public benefit enriry under FRS 102. d) Going concern The trustees consider that there are no material uncertainties abour rhe charirable company's ability ro continue as a going concern. The trustees do nor consider that rhere are any sources of estimation uncertainty ar the reporring date that have a significanr risk of causing a material adjusrment to the carrying amounts of assets and liabilities within the next reporting period. e) Income Income is recognised when the charity has entitlement to rhe funds, any performance conditions attached to the income have been met, it is probable rhar the income will be received and that the amount can be measured reliably. Income from government and orher grants. wherher 'capital' grants or 'revenue' granrs, is recognised when the charity has entitlement to rhe funds, any performance conditions attached to the grants have been mer, it is probable rhar the income will be received and rhe amount can be measured reliably and is not deferred. Income received in advance of the provision of a specified service is deferred unril the criteria for income recognition are met. Work under conditional fee agreements is valued at nil until the case is won. at which point the charity has entitlement to rhe funds. Donations of gifts and services Donated professional services and donared faciliries are recognised as income when the charity has control over the item or received the service. any conditions associated wirh the donation have been met, rhe receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with rhe Chariries SORP IFRS 1021. volunteer time is not recognised so refer to the trustees, annual report for more information about rheir conrribution. On receipt, donated gifts. professional services and donared faciliries are recognised on rhe basis of the value of the gifr to the charity. which is the amount rhe chariry would have been willing to pay to obtain services or facilities of equivalenr economic benefir on the open market,. a corresponding amount is rhen recognised in expendirure in the period of receipr. There were gifts in kind for 2022123 worth £24.368 12022.. £01. These relate to the provision ar no cost of venue space or catering for PLP Events. Many PLP events were held online in the years following the pandemic, leading ro no such income in the year prior. 33 The Public Law Project Notes to the financial statements Accounting policies Icontinuedl g) Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity., this is normally upon notification of the interest paid or payable by the bank. h) Fund accounting Restricred funds are ro be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charoed ro the fund. Unresrricted funds are donarions and other incoming resources received or generated for the charitable purposes. Designared funds are unresrricted funds earmarked by the trustees for particular purposes. i) Expenditure and irrecoverable VAT Expenditure is recognised once rhere is a legal or constructive obligation to make a paymenr to a third party. ir is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings.. Cosrs of raising funds relate ro the cosrs incurred by the charitable company in inducing third parries to make voluntary conrributions to it. as well as the cost of any acriviries with a fundraising purpose. Expenditure on charirable activities includes the cosrs of delivering legal services, educarion and training events and conducting research undertaken to further rhe purposes of the charity and their associated support costs. Irrecoverable VAT is charged as a cost against the activity for which rhe expenditure was incurred. j) Allocation of support COStS Resources expended are allocared to the particular activity where the cost relates directly to that acrivity. Support and governance costs are re-allocated ro each of rhe activities on the following basis which is an esrimare. based on staff rime. of the amounr attriburable to each acriviry. Support Governance Cosrs costs Cost of raising funds Casework and legal advice Research Influencinq (Policy. Informarion, Traininql Governance 48% 25% 51% 26% 18% Governance costs are the costs associared with the governance arrangements of rhe chariry. These costs are associated with consriturional and statutory requirements and include any costs associared with rhe straregic management of the charity's activities. kl Operating leases Renral charges are charged on a straight line basis over rhe term of the lease. l) Tangible fixed assets Items of equipment are capiralised where the purchase price exceeds £ 1,000. Depreciarion costs are allocated to acriviries on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed rheir net realisable value and value in use. Depreciation is provided at rates calculared to write down the cost of each asser to its estimated residual value over its expected useful life. The depreciation rates in use are as follows.. Fixtures and fittings 33.00% Straight line 34 The Public Law Project Notes to the financial statements Accounting policies Icontinuedl m) Amount receivable on casework (WIPJ Income is recognised on casework earned and due I'work in progress" or 'WIP"l according to the rime booked on the matter mulriplied by rhe relevant legal aid or interparres rate. Appropriate provision is made for irrecoverable WIP. While some WIP will be recoverable within 12 months and some over 12 months, it is not possible to calculare this split wirh accuracy. The chariry accounts for WIP as a current asset as ir aims to recover WIP within the shorrest possible timeframe,. however. WIP is excluded from rhe free reserves of the charity. n) Debtors Trade and other debtors are recognised at the serrlemenr amount due after any trade discounr offered. Prepayments are valued ar the amount prepaid ner of any rrade discounts due. o) Cash at bank and in hand Cash at bank and cash in hand includes cash and shorr term highly liquid invesrments wirh a short marurity of three months or less from rhe date of acquisirion or opening of the deposit or similar account. p) Creditors and provisions Creditors and provisions are recognised where the charity has a presenr obligation resulring from a past event that will probably result in the rransfer of funds to a third parry and rhe amount due ro settle the obligation can be measured or estimated reliably. Credirors and provisions are normally recognised at rheir serrlemenr amount after allowing for any trade discounrs due. q) Financial instruments The charity only has financial assers and financial liabilities of a kind that qualify as basic financial insrrumenrs. Basic financial instruments are initially recognised ar transaction value and subsequently measured at their settlemenr value. rl Pensions The charitable company operates a defined contribution pension scheme. The assers of the scheme are held separately from those of the charirable company in an independenrly administered fund. The charitable company has no liability under the scheme other than for the payment of rhose contributions. 51 Client monies Client monies are excluded from the financial srarements. The balance on rhe client bank accounr of these client monies at 31 March 2023 was nil 12022'.nill. 35 The Publlc Law Prolecr Notes ro rhe flnanclal statements 2 Income from donatlons and grants Grants and donations included in income were received from rhe following.. 2023 Total Unrestricted 2022 Total UnrÈstrictÈd Restricted Restricted AB Charitable Trust Allen & Overy Foundation Baring Foundation Bromley Trust Crisis UK Disrupt Foundation Esmee Fairbairn Foundation Garden Court ICA Gifts in Kind Joseph Rowntree Charitable Trust The Law Society Lankelly Chase Foundation Legal Aid Practioner's Trust The Leoal Education Foundation Lloyds Bank Foundation London Leqal Support Trust Oak Foundation Paul Hamlyn Foundation Sam and Bella Sebba Charitable Sigrid Rausing Trust for London Unbound Philanthropv Coronavirus lob Retention Scheme Other Donations <£5,000 33,000 30,000 63.000 3,750 i 0,000 60,000 63,750 i 0,000 70,120 15,000 50,000 76,517 76.517 5.000 70,120 15,000 15,000 50,000 50,000 50.000 55.276 55,276 53,928 53,928 4,000 4,000 24,368 24.368 12.038 30.000 154.500 3.491 245.203 12,038 30,000 40,124 30,000 150,099 40,124 30,000 150,099 154,500 3,491 245,203 269,599 61,000 269,599 61,000 io,000 250,000 60,000 27,931 150,000 37,500 37,500 666 18,826 9,999 250,000 55,000 19,812 29.811 250.000 55.000 41.200 150.000 92.000 60.000 i 0,000 250,000 60,000 41,200 27,931 150,000 150,000 92,000 60,000 37,500 37,500 666 18,826 11,923 1.923 753,790 665,537 1.419.328 522,241 887,801 1,410,042 3 Income from charltable acrlvltle5 2023 Total Unrestricted 2022 Total UnrÈstrictÈd Restricted Restricted Legal Aid FÈÈS Other Casework Fees Contracts and other income Movement in WIP and payments on account 18,999 447,058 5,107 18.999 447.058 5.107 15,0191 814,897 22,239 15,0191 814,897 22,239 1124,5461 1124.5461 1295,3721 1295,3721 Sub-total for Casework and leqal 346,617 346.617 536,745 536,745 Events sponsorship Courses and conferences 5,500 89,409 5.500 89.409 4,300 75,682 4,300 75,682 Sub-total for Influencing (Policy, Information, Training) 94,909 94.909 79,982 79,982 Total income from charitable 441,526 441.526 616,727 616,727 36 The Publlc Law Project Notes to the flnanclal statements For the ear ended 31 March 2023 4a Analysls of expendlture (current year) Charitable activities Casework and Legal Advice Influencing IPolicy, Information, Training) Cost of raising funds Governance C05tS Support cost5 2023 Total 2022 Total Research Staff costs (Note 6) Audit Bank Charges Legal Fees Professional Indemnity Insurance Personnel Premises and Equipment Depreciation Office overheads Casework Cost5 Courses, seminars, conferences Research Cost5 Other grant expenditure 57,658 598,415 312,647 207,172 82,250 9,240 275,806 1,533,948 9,240 1,135 5,016 30,406 107,074 123,010 10,747 122,097 85,063 36,342 6,133 14,053 1,385,771 9,660 944 6,220 18,351 55,394 146,678 14,000 113,202 130,312 29,326 6,346 43,122 5,016 30,406 107,074 123,010 10,747 122,097 85,063 167 36,175 6,133 7,920 6,133 57,825 689,611 326,700 243,348 91,490 675,291 2,084,265 1,959,326 Su pport costs Governance costs 30,957 6,634 321,339 68,862 167,024 35,793 112,142 24,032 43,830 1135,3201 1675,291) Total expendlture 2023 95,416 1,079,812 529,516 379,521 2,084,265 Total expenditure 2022 64,050 1 ,069,62 3 480,825 344,828 1,959,326 37 The Publlc Law Project Notes to the flnanclal statements 4b Analysls of expendlture Iprlor year) Charitable activities Casework and Legal Advice Influencing Cost of raising funds Information, Training) Governance C05tS Support C05tS 2022 Total Research Staff costs (Note 61 Audit Ban k Charges Legal Fees Professional Indemnity Insurance Personnel Premise5 and Equipment Depreciation Office overheads Casework Costs Course5, seminars, conferences Research Costs Other grant expenditure 40,829 601,282 276,125 202,134 47,342 9,660 218,059 1,385,771 9,660 944 6,220 18,351 55,394 146,678 14,000 113,202 130,314 29.326 6,346 43,122 944 6,220 18,351 55,394 146,678 14,000 113,202 130,314 268 29,058 6,346 43,122 41,097 731,596 325,593 231,192 57,002 572,848 1,959,328 Support costs Governance costs 20,029 2,924 294,973 43,056 135,459 19,773 99,162 14,474 23,225 180,2271 1572,8481 Total expendlture 2022 64,050 1,069,625 480,825 344,828 1,959,328 38 The Public Law Proiert Nores ro rhe financial statement5 Net income for the year This 15 stated after charging. 2023 2022 Depreiiation 10,747 14,000 Property Auditor's remuneration (excluding VATI- for audit.. 77,774 9,240 9,660 Analysi5 of sraff c051s, rru51ee remunerarion and expenses. and rhe cost of kev management personnel Starf cost5 were as follows. 2023 2022 Salaries and wages 1,293,344 136,232 104,372 1,194,786 112,888 78,097 Employer's contribution to defined contribution pension schemes 1,533,948 ,385,771 Redundancy and termination costs In the year were £30,000 12022. £34,2001 l employee earned more than £60,000 during the year12022.. 11. l employee earned between £60,000 and E70,000 during the year12022.' nill. No employees earned berween É70,000 and £80,000 during the year12022.. 11 The total employee benefit5 including pension contribution5 and employer's national Insurance of the key management personnel were £325,537 12022.. £279,837). During 2022123 these were the Director (to Dec 221, the CEO (from Jan 231 the Legal Director, the Finance and Operations Director, and the Communications Director. The charity trustees were not paid or received any other benefits from employment with the charity In the year12022. £nill. No charity trustee received payment for professional or other services supplied to the charity12022.. £nil}. Trustees, expense5 representing the payment or reimbursement of travel costs of £99.73 were paid 12022.. £96.90). Sraff numbers The average number of employee5 (head count based on number of staff employed) during the year was as follows. 2023 No. 2022 No. Casework and legal advice Research 12.3 12.6 Support Governance 34.9 34.6 The average number of employee5 (based on full-time equivalentl during the year was a5 follows.. 2023 No. 2022 No. Casework and legal advice Research Support Governance 30.6 29.3 39 The Public Law Proiert Nores ro rhe financial statement5 Fielated parry rransactions The following related party tran5action5 occurred in 2023.. Two trustees were reimbursed £99.73 expense5 for attending board meetings and meetings with the chief executive. Four trustees received small gift5 of £50 or less totalling £152.38 thanking them at the end of their service or marking significant life events Isuch as a new child). These totaled £252.11 PLP also received free access to meeting room5 at FieldFi5her and I I KBW for the purpose of board meeting5 via trustee'5 relations with same. The following related party transactions occurred in 2022.. Trustees were reimbursed £96.90 expenses for attending board meeting5 Taxation The charitable company 15 exempt from corporation tax a5 all Its Income is charitable and is applied for charitable purposes. l O Tangible fixed a5seis Fixtures and Total C05t At the start of the year 74,954 29,941 74.954 29,941 Disposals In the year At the end of the year 103,083 103,083 Depreciation At the start of the year Charge for the year Disposals In the year 57,672 10,747 57,672 0.747 At the end of the year Net book value At rhe end of rhe year 66,607 66,607 36,476 36,476 At the start of the year 17,282 7,282 All of the above asset5 are used for charitable purposes. I l a Non current debior5 2023 2022 Lease deposit 41,085 41,085 41,085 41,085 I I b Current debtors 2023 2022 Trade debtors Other debtor5 Prepayments Aicrued income 7,787 42,619 65,203 29,588 2,483 26,246 74,958 25,100 145,198 28,787 40 The Public Law Proiert Nores ro rhe financial statement5 12 Creditors.. amounts falling due wirhin one year 2023 2022 Trade creditor5 Taxation and social security Other Ireditors Accruals Deferred income 86,924 39,337 62,406 58,120 6,115 58,502 53,579 74,389 66,590 690 252,901 453,750 All deferred Income brought forward was released in the year 13 Pension scheme The charitable company operates a defined contribution pension siheme administered by People's Partnership (formerly named B&CEI. The assets of the scheme are held separately from those of the charitable company in an Independently administered fund. The charitable iompany has no liability under the scheme other than for the payment of those contributions. At 3 1 March 2023 PLP had 41 12022.. 321 employee5 in the scheme. The amount owed to the pension siheme at Year End was £0 12022.. £4,632). 14a Analysi5 of net a$5et5 bemeen fund5 Icurrenr yearl General Total fvnds Designated Fixed a55ets Debtors Amounts recoverable on casework Cash at bank and In hand 77,561 77,561 145,198 464,391 1.731,918 1252,9011 464,391 154,471 1,440,627 1252,9011 36,820 Net a$5et5 at 31 March 2023 1,410.485 618.862 136,820 2.166,167 14b Analysi5 of net a$5et5 bemeen fund5 Iprior year I General Total fvnds Designated Fixed assets Debtors Amounts recoverable on casework Cash at bank and In hand 58,367 128,787 58,367 128,787 588,937 2.048,257 1453,7501 588,937 252,975 273,868 1453,7501 Net assets at 31 March 2022 1,254.819 841.912 273,868 2.370,599 41 The Public Law Proiert Nores ro rhe financial statement5 15a Movements in funds Icurrenr yearl Income and Expenditure and1055es Ai 31 March 2023 2022 Transfers Re51ricied funds.. Casework and legal advice Aicess to Judicial Review in Wale5 Barings Foundation Aicess to Justicelconstiutional Reform Unbound Philanthropy Aicess to Public Law Remedies 34,009 50,517 152,7541 31,772 60,000 55,276 139,8141 20,186 Esmee Fairbairn Foundation 3,515 30,000 9,849 19,890 7,500 130,0001 140,0491 - TLEF 30,200 81,753 30,000 25,982 7,500 Legal Aid 1221231 The Law Society Billinq suvvort- London Leqal SuDVOrt Trust Rule of Law- AB Charitable trust Rule of Law- Unbound Philanthropy Strategic Partnership project- Lankelly Chase Foundation 130,0001 30,000 48,354 27,649 130,0001 148,3541 127,6491 Research Constitutional Reform AB Charitable Trust Constitutional Reform Barings Foundation Constitutional Reform Joseph Rowntree Charitable Trust Fairer Systems TLEF Immigration & Welfare- Trust For London Lloyds Bank Young Legal Aid Lawyers TLEF 12,097 9,398 30,000 26,000 12,038 134,5971 7,500 21,688 8,999 1139,4291 180,1281 125,6261 2,820 11,872 92,000 25,626 3,491 Influencing (Policy. Informarion, Training) Poliq and Influencing Sam and Bella Sebba Charitable Trust 6,982 41,200 140,6821 7,500 Total restricred fvnd5 273,868 665,537 1802,5851 136,820 Unrestricted funds.. Designated funds.. Amounts recoverable on casework Iwork in progre551 Office relocation fund Systems change and tran51tion fund 588,937 55,975 197,000 1124,5461 16,496 464,391 72,471 82,000 Total designated funds 841,912 1223,0501 618,862 General fund5 1,254,819 ,214,296 11,281,680) 223,050 1.410,484 Total unre5rricred fvnd5 2,096,731 ,214,296 11,281,680) 2.029,347 Total fvnd5 2,370,599 1,879,833 12,084,265) 2.166,167 42 The Public Law Proiert Nores ro rhe financial statement5 15b Movements in funds Iprior yearl Income and Expenditure and losses Ai 31 March 2022 2021 Transfers Re51ricied fund5'. Casework and legal advice Aicess to Judicial Review in Wale5 Aicess to Justiie Oak Foundation Aicess to Public Law Remedies Esmee Fairbairn Foundation Barings Foundation 32,470 303 4,275 50,000 30,000 5,722 50,T20 148,58TI 13031 154,6881 170,0001 130,0001 149,3921 119,8901 130,0001 130,0001 174,1431 34,009 53,928 50,000 3,515 30,000 Covid-19, Response Fund - Barings - TLEF 9,849 19,890 7,500 30,000 48,354 27,649 39,780 30,000 30,000 37,500 149,099 37,500 Legal Aid 1211221 The Law Society Rule of Law- AB Charitable trust Rule of Law- Unbound Philanthropy Strategic Partnership project- Lankelly Chase Foundation Welfare & Immigration Right5 Post Brexit- Trust for London 7,500 30,000 84,997 Research Brexit Public Law Policy- TLEF Constitutional Reform AB Charitable Trust Constitutional Reform Barings Foundation Constitutional Reform Joseph Rowntree Charitable Trust Fairer Systems TLEF Lloyds Bank 49,350 30,000 20,000 40,124 126,950 61,000 14,097 9,398 132,0001 120,0001 140,1241 12,097 9,398 8,999 25,626 135,3741 Influencln8 IPollcy. It)formatlon, Tralnlngl Poliq and Influencing Sam and Bella Sebba Charitable Trust Wellbeing - Lankelly Chase Foundation Law and Teihnology- TLEF Total restricred fvnd5 27,931 1,000 120,9491 11,0001 6,982 10,925 292,501 887,801 1906,4341 273,868 Unrestricted funds.. Designated funds.. Amounts recoverable on casework Iwork in vroqre551 Office reloiation fund Systems change and tran51tion fund 884,309 50,048 1295,3721 5,927 197,000 588,937 55,975 197,000 Total designated funds 934,357 192,4451 841,912 General fund5 1,066,136 11,052,892) 92,445 1.254,819 Total unre5rricred fvnd5 2,000,493 11,052,892) 2.096,731 Total fvnd5 2,292,994 2,036,931 11,959,326) 2.370,599 43 The Public Law Proiert Nores ro rhe financial statement5 15 Movements in funds Icontinuedl Pvrp05e5 of restricred fvnds Casework and leqal advice Access rojvdicial Review in Wales - Baring5 Foundarion The Barings Foundation has awarded PLP £150,000 over three years to meet the costs of employing a public law specialist based in Wales. The proJeit aims to improve aicess to Judicial review and legal aid In Wales by providing casework and by building networks with organisations who tllay have capaiity to use public law. The project commenced with the appointment of PLP lawyer Matthew Court to the role in January 202 1, who has sinie relocated to be based within a local firm In Cardiff. Access roJvsrice- Oak Foundation The Oak Foundation awarded PLP £613,566 over four years, starting March 2017, to Improve aciess to justice, increase the aicountability of public decision-makers and enhanie the quality of public decision-making. PLP achieved this by developing a stakeholder network to systemically improve its lobbying and advocacy efforts, delivery of a bespoke training and outreach programme to raise awareness and generate referrals for PLP'S casework and taking on 'test cases, to bring about strategii changes. A small final balance from this restricted grant was blf from the prior year. We are pleased that The Oak Foundation has continued to fund PLP through a new unrestricted grant of £1,000,000 over four years which started In April 2021 Access ro Public Law Remedies - E5mée Fairbairn Foundation Esmee Fairbairn Foundation has granted PLP £263,223 over five years towards core costs to Improve acce55 to public law remedies for those affected by poverty or disadvantage. Rest Pracrice Innovation Crisis provided PLP for rwo years to a total value of £1 00,000 through their Best Praaice Crant Innovation Programme. PLP worked with Law Centres and Skylight centres and other frontline advice organisations to provide speiialist support hubs addressing systemic unfairness that causes homelessness. PLP expanded Its EU Settlement Scheme IEUSSI hub to include support for welfare benefits (particularly benefit sanctions}. PLP delivered specialist training to over 150 people to improve their expertise in public law, welfare right5 and the EUSS and aid their work supporting vulnerable people. Justice Firsr Fellowship- TLEF (rhe Legal Education Foundation) Under the Justice First Fellowship scheme, the Legal Education Foundation provided funding to enable PLP to host a trainee solicitor, who we are pleased to report recently qualified and will start their work as a solicitor covering PLP'S hub work. Justice Together-jvsrice Collaborations Justiie Collaborations has awarded a grant of É250,347 over 36 months for work on the Justice Together Initiative which seeks a fair, timely and aicessible Immigration. This funding has enabled PLP to resourie the leadership of a team providing specialist public law support to the network of organisation5 and individuals working challenging unfairne55 and systemic racism in the Immigration system. Legal Aid 1221231- The Law Society The 'Legal Aid Support Project, started in 2013 seeking to mitigate the effect of the reforms to legal aid contained within the Legal Aid Sentencing and Punishment of Offenders Act 2012. Ever since, The Law Soiiety and PLP have formed a suicessful partnership evidenced over 2022-23 continue5 thi5 important work. They are giving us £30k per year. Fiule of Law- AB Charirable trust AB Charitable Trust have provided long term 'anchor' of general support funding (£30,000 per year for five years) to assist PLP in its work to limit and challenge the Inappropriate exercise of executive power and support effective regulatory systems at a time of great constitutional change In the UK. Rule of Law- Unbound Philanrhropy Unbound Philanthropy have provided general support funding to assist PLP work to limit and challenge the Inappropriate exercise of executive power and support effeitive regulatory systems at a time of great ionstitutional change in the UK. Strategic Parrner5hip Project- Lankelly Chase Foundation The Lankelly Chase Foundation has provided funding to explore how strategii litigation and other legal tools can be used to effea systemic change for people faiing severe and multiple disadvantage. The work involves working with a Learning Partner and work with organisations who work with people faiing severe and multiple disadvantage to build their understanding and skills relating to legal redress for the people they work with. 44 The Public Law Proiert Nores ro rhe financial statement5 Purposes of restricred funds Iconrinvedl Research Constitutional Reform AB Charitable Trvsr AB Charitable Trust have awarded PLP a restricted grant of £30,000 per year for two years which, alongside funding from the Earings Foundation, meets the employment costs of a Research and Policy Fellow and supports our work to promote and evidence-led approach to Constitutional reform, partiiularly in relation to the government's proposed reforms of judiiial review. This post ensures that PLP has the capacity to conduct pro-aitive research and gather evidence that supports evidenie-based reform of Judicial review, and to react effectively a5 the details of proposals emerge. Constitutional Reform Barings Foundation The Barings Foundation have awarded PLP a restriaed grant of £25,000, following £40,000 over two years which, alongside funding from AB Charitable Trust, meets the employment costs of Researchers and sUPPOrts our work to promote and evidence-led approaih to constitutional reform, particularly In relation to reforms of judicial review. This post ensures that PLP has the capaiity to ionduct pro-active researih and gather evidence that 5UPPOrts evidence-based reform of Judicial review, and to reait effectively a5 the details of proposa15 emerge. Constitutional Reform -J05eph Rownrree Charirable Try51 The Joseph Rowntree Charitable Trust awarded PLP of £80,246 over 2 years towards the cost5 of providing strategic leadership promoting an evidence-led approaih to constitutional reform, particularly In relation to the government's proposed reforms of Judicial review. The work requires significant input from members of PLP'S Senior Leadership Team, partiiularly the Communications Direitor who Is leading on developing its communications strategy,. the Researih Director who will oversee and supervise the collation of research to support Its strategy., and the Director and Legal Director who will provide legal and strategic input Into the iommunications strategy and engage In advocacy with Parliamentarians and others. Fairer Svsrems- TLEF TLEF have agreed to provide PLP funding of £393,000 over 3 years to ensure that the UK'5 Systems for the exercise and control of executive power are fair and effeitive, amid Brexit and the rise of automated decision-making. PLWS legal and policy experts will monitor these systems, identify systemic problems, and work with others to challenge them in public debate and in the courts. Welfare Barriers- Llovd5 Bank Foundation Lloyds Bank Foundation awarded a grant to assist PLP in Identifying the barriers that welfare benefits claimants face in appealing unfair sanciions decisions, and to Inform a strategy for tackling those barriers through poliiy, litigation andlor casework. The work involves collecting up-to-date evidence around sanctions as the basis for an informed debate with government. The research recognises the disproportionate sanctioning that minoritised communities face and we ensure diversity across research participants. Lloyd's has extended it5 support to enable PLP to develop a longer term research, litigation and casework strategy aimed at ensuring benefit deduitions operate in a fair, lawful and non-discriminatory manner, alongside our existing work focused on sanctions. Young Legal Aid Lawvers- The Legal Aid Foundation PLP received £3,491.33 to undertake a research project on the SU5tainability of the Immigration and asylum legal aid sector Infl Poliry and Influencing - The Sam & Rella Sebba Charitable Foundarion The Sebba Foundation have supported PLP with a grant of £27,931 for one year toward5 your project.. to support the establishment of a new policy and Influeniing post. The new post Is designed to develop our poliiy positions drawing from expertise held aiross our research, casework and training teams and engage collaboratively with government, Parliamentarians and the media They have Increased this to £30k per year for three years Purposes of designated fund5 Designated funds have been set aside by the trustees for a certain purpose. The trustees have set aside two funds a5 follows.. Amounrs recoverable on casework Iwork in Progres51 Purpose.. To clearly Identify Work in Progress assets in the balance sheet of PLP'S audited accounts so a5 to distinguish them from PLP'5 freely Office relocation fund Funds set aside over the length of PLP'5 lease to meet costs, other than dilapidations, required to facilitate a move to new premise5 toward5 the end of PLP'S lease at Coswell Road. Systems change and rransition fvnd PLP'S Strategy for 2022-2025 and Financial Strategy identifie5 the need to further invest In our internal system5 in order to keep overheads efficient as we grow and to ensure they are optimised for hybrid working and online collaboration. This requires substantial Investment to introduce new core systems a Iloud-based server and document management system.. financial aciounting system and case management system. We have also identified a need to support transition within our senior leadership with our long term Director Jo Hickman departing PLP at the end of 2022. The trustees have designated funds from unrestricted funds that PLP unexpectedly received In 2021122 as ringfenced for properly resourcing these changes In 2022123 and 2024. 45 The Public Law Proiert Nores ro rhe financial statement5 16 Operaring lease commitmenrs The charity's total future minimum lease payment5 under non-cancellable operating leases is as follows for each of the following periods Property 2023 2022 Less than one year One to Five Years 77,774 153,012 230,786 40,325 40,325 17 Legal 5tatU5 of the charity The charity is a company limited by guarantee and has no share capital. The liability of each member In the event of winding up is limited to 46