Company ￿giStratIon number.. 02524320
Charity registration number: 1004114
CUMBRIA LAW CENTRE
STRATEGIC REPORT, TRUSTEES. REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

Cumbria Law Centre
Contents
Page
Reference and Administrative Details
Trustees, Report
Independent Examiner's Report
Statement of Financial Activities (including Income and Expenditure Account)
Comparative Statement of Financial Activities (including Income and Expenditure Account)
Statement of Financial Position
io
Statement of Cash Flows
li
Notes to the Statement of Cash Flows
12
Notes to the Financial Statements
13-21

Cumbria Law Centre
Reference and Administrative Details
For The Year Ended 31 March 2025
Trustees
Mrs Laura Rutherford
Mr John Nicol
Dr John Masson
Mrs Vivienne Lewis
Mr John Hunston
Ms Michelle Wright
Charity Number
1004114
Company Number
02524320
Principal Address
8 Spencer Street
Carlisle
Cumbri
CAI IBG
Registered Office
8 Spencer Street
Carlisle
Cumbri
CAI IBG
Independent Examiner
Jonathan Miller FCA DChA
Seavor {South Cumbria) Limited
Chartered Accountants
12 The Office, Mardale Road
Penrith
Cumbria
CAII 9EH
Bankers
Virgin Money
82 English Street
Carlisle
Cumbria
CA3 8HP
Page I

Cumbria Law Centre
Company No. 02524320
Trustees. Report For The Year Ended 31 March 2025
The trustees present their report and the financial statements for the year ended 31 March 2025.
Objectives and Activities
Aims and Objectives
In setting objertives and planning for activities, the Trustees have given due consideration to general guidance published by
the Charity Commission relating to public benefit. including the guidance 'Public benefit= running a charity {PB2)'.
The Law Centre is established for the following purposes:
(i) to afford those without or lacking access to advice. information or education the ability and opportunity to protect and
defend their legal rights and entitlements and to obtain redress for wrongs they have suffered.
(li} the advancement of education amongst persons resident or working in the benefit area.
(iii) the advancement of such other charitable purposes as are beneficial to the persons resident or working in the benefit
area.
Our purpose is to provide free, easily accessible legal services to local people. Our emphasis is on combating poverty,
oppression and social exclusion.
We hope, through the use of legal means. to achieve social change for the better.
Strategies for achieving objectives
Cumbria Law Centre endeavours to service those who work or live in Cumbria, though funding across the country varies. As
a Centre, our emphasis is on tackling difficulties of poverty and oppression. and we make a priority of addressing the
needs of those who cannot access legal help from private solicitors, and those who find it difficult for other reasons of
exclusion to access services.
We deliver our core initial legal advice in three ways:
Telephone advice line (01228 515129) open to any resident of Carlisle, Allerdale, Copeland and Eden for advice on any
weekday morning. We receive up to 30 new queries every day.
Working in partnership with organisations such as Eden Housing Association including appointments at their premises and
home visits. Home visits have grown as a key way of accessing vulnerable clients.
We conduct in-depth casework to a specialist level in the following areas of law.. housing, employment, welfare benefits,
debt. Our casework activity is funded chiefly through our contract with the Legal Aid Agency.
Achievements and Performance
Review of activities
As ever, running Cumbria Law Centre remains a major challenge but recent years have been made a little bit easier due to
the support and understanding of some significant funders. Cumberland Council remains a staunch supporter and funder
and, along with Indigo Trust and Access to justice Foundation. we have been able to finish two consecutive years with a
small operating surplus and therefore restore to some extent the deficits of previous years. We have also been able to seek
funds specifically to help with some essential improvements of the building and most of those were well underway or even
finished by the time the financial year ended. They largely amounted to 'first aid. helping us to improve our working
environment for staff and clients and also fixing some key problems like failing windows and floor joists. We have also
managed some upgrade of tt systems, and this has helped us to prepare for more modern, 'paperless' ways of working
which will make us more efficient and more data secure.
Our core work has been plentiful. and we have been at capacity in most areas of law throughout most of the year. But this
has been a good year of development in terms of the staff team. our premises atbd the general funding picture.
Our performance against objectives:
Key aim To sustain front line advice and casework services in housing. employment. welfare benefits, debt and any other
areas for which funding is available.
Main objectives for the year were-
Service Delivery
l) Succeed in performing new Legal Aid housing contract covering general housingi early help and court duty -
Fully achieved - both secured and all LAA audits passed.
2) Develop our funded housing work in complex cases including certificated work
continued to develop complex and casework requiring specialist legal defences.
3) Develop delivery of employment law and potential for charging for services - charging review to be carried out
by September 2024 - partly achieved
we have successfully developed some work in the area of settlement agreements.
.CONTINUED
Fully achieved
we have
Page 2

Cumbria Law Centre
Trustees. Report (continued)
For The Year Ended 31 March 2025
Review of activities- continued
4) Retain our cooperation with Eden Housing Association concentrating on the most specialist advice
not
achieved this excellent project finally came to an end but has helped thousands of clients to the tune of over £7million in
vital financial gains in its lifetirne.
5) Secure funding and being work on upgrades and redecoration of our building - fully achieved work began on
building improvements toward the end of the financial year.
6) Continue to improve legal services in housing as well as developing supervisory and management options -
fully achieved.
7) Deliver housing law in a more county-wide wayi including connecting people with specialist services in the
south of the county - partly achieved
we continue to offer services at Barrow court but there is always more to be done
in supporting people in that area.
8) Ensure compliance with Lexcel Standards - Fully achieved - an excellent report with no significant non-compliances
nd many areas of good practice was attained.
Finance/Funding
l) Set and achieve a budget that represents a surplus across the years 2024-2027 - Fully achieved so far.
2) Secure Lottery funding for building work and enhanced services or equivalent funding
not achieved but this
was because other funding became available and was more suitable for this project.
3) Secure continued funding from Cumberland and attempt to regain funding in Westmorland and Furness
areas
partly achieved
our support from Cumbedand Council continues but we have yet to make progress with
Westmorland and Furness.
4) Cash position at end of 2025 to be at least £200k including 3 months. operating costs in free reserves - Fully
achieved.
5) Bid for'Improving Outcomes. grant - Fully achieved and our bid was successful.
6) Achieve full cost recovery in all possible funding bids
Fully achieved
evidenced by both our recent recruitment
and simultaneous growth of reserves.
Governance
l) Support Manco's developmenti governance work and recruitment - co-opt two new members to Manco
before AGM in Nov 2024 - Fully achieved.
2) Manco strategic review - Partly achieved during this period but further work is set to take place in November 2025.
Outreach
l) Further develop links and referral activity with local private practice
partly achieved
our interaction with
private practice continues to help clients address multiple and complex issues but a dearth of affordable family and
immigration law in the county represent real challenges.
2) Develop initiative to promote the centre to the public and develop membership as a result - Not achieved
other objectives took priority and since we have been at capacity in all areas of law, promotion to the public was not seen
as urgently required.
3) Continue volunteer programs with students and individuals and explore further links with University of
Cumbria
Fully achieved
the volunteer prograrnme goes from strength to strength with Cutnbria and several other
universities regularly bringing students to experience law Centre life.
In conclusion
The Centre continues to do all it can to excel in its core areas of housing, debt, welfare benefits and employment but also
looks outward at how we might be able to better support clients in other developing issues. Meanwhile, we continue to
develop our staff with our two newest recruits Gareth and Dan heading towards qualification as a solicitor and becoming a
3-year-qualifed solicitor and legal aid supervisor respectively. Dan has also been on the future leadership development
course funded through the Improving Outcomes Through Legal Advice fund (ILTA). This has been an excellent project so far
and represents not only a great success in our fundraising but is also a wide-ranging project helping grantees to develop
and strengthen their Centres as well as helping hundreds of new clients.
It has also been pleasing that we have managed to raise sufficient funds to begin a programme of improvements on our
building and our tt infrastructure making the Centre a more pleasant place to be as well as improving our efficiency and
readiness for the future.
We are also brining in new and energetic people to our Management Committee, and this should stand us in good stead for
the year to follow.
Our casework services remain free to the client but of extremely high quality. passing Lexcel audits with flying colours as
well as the various audits and reviews of the Legal Aid Agency. These represent no small achievement for an organisation of
our size and funding.
Finally, as ever, we would like to thank those who have contributed to us financially during 2024/25, namely..
Curnberland Council
Access to Justice Foundation
The Legal Aid Agency
Indigo Trust
.CONTtNUED
Page 3

Cumbria Law Centre
Trustees. Report (continued)
For The Year Ended 31 March 2025
Review of activities- continued
We sincerely appreciate your help and understanding of our work and our needs. and we could not serve our community
without your support.
As we do every year, we have also produced a small volume of case studies that go some way to describing the difficulties
faced by our clients, our work in response and the help provided to us by our volunteers.
We really encourage you to read that in conjunction with this report and attached accounts to understand the human and
legal aspects of our work better. It will be available electronically via our website and Facebook page from the date of our
AGM or you can email petemoran@cumbria-law.org.uk to have a copy sent to you. The stories told in there are important
nd often very moving.
Financial Review
Reserves Policy
In order to enable the uninterrupted service of the charity. free reserves equivalent to three months of the total unrestricted
expenditure should be maintained. If the level of free reserves falls below this level, the trustees and management
comrnittee will be informed at the first available meeting and action shall be decided upon to obviate any risk to service.
Going Concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to
continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis
in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the
accounting policies.
Principal Funding Sources
The Law Centre's chief sources of income are the Legal Aid Agency, Eden Housing Association and the local authorities,
Carlisle City Council and Copeland Borough Council. The Management Committee are grateful to all three local
authorities for their continuing support for the Law Centre's vital work. In this financial year the Law Centre has also
benefited from funds received from Indigo Trust and The Big Lottery as well as Cumbria Community Foundation. In order to
sustain all of the Law Centre's activities, additional funding is required, and the current business plan contemplates
successful bids for new funding over the next few years. We continue to work hard to find alternative sources to help u5
continue as much of our provision as possible.
Principal Risk and Uncertainties
The Trustees have assessed the major risks to which the charity is exposed. in particular those related to the operations
and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the
major risks. The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.
Material Investments Policy
Cumbria Law Centre operates in accordance with the power5 detailed within its Memorandum and Articles of Association.
structure. Governance and Management
Governing Document
Cumbria Law Centre is registered as a charitable company limited by guarantee and was set up by a Memorandum of
Association on the 20 July 1990. The Memorandum and Articles of Association comprise the governing document., as
updated in November 2022.
Trustee Selection Methods
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the
Memorandum of Association. Under the Law Centre's Articles of Association the Trustees are known as the management
committee. The committee is re-elected each year at the Annual General Meeting. The Law Centre seeks to ensure that its
management committee is representative of the communities that it serves.
Page 4

Cumbria Law Centre
Trustees. Report (continued)
For The Year Ended 31 March 2025
Induction and Training of Trustees
The Law Centre recognises the need for its management committee members to be familiar with the work of the
organisation. The Law Centre runs an annual Staff and Trustee training day and arranges other in-house training to meet
identified needs. Trustees are also encouraged to attend external training to develop their skills and to keep their knowledge
current. An annual budget is set aside for Trustees, training.
Organisational Structure
There shall be no fewer than five, nor more than thirteen members of the Trustees (management committee). Following the
amendments to the Constitution made in 2014. Trustees are no longer drawn from particular organisations but are chosen
from the community on their own merits following open recruitment.
Related Parties
There are none to declare.
Risk management
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations
and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the
major risks. The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.
The Trustees have examined the major strategic. business and operational risks which the charity faces and confirm that
systems have been established to enable regular reports to be produced so that the necessary steps can be taken to
lessen these risks.
The major risk to which the charity is exposed is the financial risk of lack of committed long term core funding. While the
charity is funded by the Legal Aid Agency (formerly the Legal Services Commission), or by service level agreements with
local authorities, the provision of services is always dependent upon the goodwill and continued support of these bodies.
The trustees have been active in ensuring that the requirements of the ongoing Legal Aid Agency contracts have been met
by staff. This has been a key piece of work during this period.
In order to mitigate the risk. the management committee through the Head of Centre seeks to meet all contrart and
agreernent targets, and to negotiate continued realistic funding. which will allow service provision and the Law Centre to
meet its constitutional objectives.
Trustees. indemnities
The charity has insurance that provides an indemnity for a trustee against any liability for negligence, default, breach of
duty or breach of trust by them in relation to the charity.
Members. liability
The Members of the Charity guarantee to contribute an amount not exceeding £1 to the assets of the Charity in the event
of winding up.
Statement of Trustees. Responsibilities
The trustees {who are also the directors of Cumbria Law Centre for the purposes of company law) are responsible for
preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting
Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees
must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of
the charitable company and of the incoming resources and application of resources, including the incorne and expenditure, of
the charitable company for that period. In preparing the financial statements the trustees are required to-
• select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charity SORP-
make judgments and accounting estimates that are reasonable and prudent,. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company
will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the
financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act
2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the
prevention and detertion of fraud and other irregularities.
Page 5

Cumbria Law Centre
Trustees. Report (continued)
For The Year Ended 31 March 2025
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 goveming the preparation and dissemination of financial
statements may differ from legislation in other jurisdirtions.
The trustees, report was approved by the board of trustees and signed on its behalf by:
JENICO
Mr John Nicol
Trustee
11 November 2025
Page 6

Cumbria Law Centre
Independent Examiner's Report to the Trustees of Cumbria Law Centre
For The Year Ended 31 March 2025
report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its director5 for the purposes of company law), you are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 2006 ["the 2006 Act").
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and
are eligible for independent examination, I report in respert of my examination of your charity's accounts as carried out under
section 145 of the Charities Act 2011 I'the 2011 Act,). In carrying out my examination I have followed the Directions given by
the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
Since the Company's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 of
the 2011 Art. I confirm that l am qualified to undertake the examination because I am a member of The Institute of
Chartered Accountants in England and Wales. which is one of the listed bodies.
have completed my examination. I confirm that no matters have come to my attention in connertion with the examination
giving me cause to believe=
l. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act. or
2. the accounts do not accord with those records- or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any
requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent
examination,. or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102).
have no concerns and have come across no other matters in connection with the examination to which attention should be
drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the Charity's Trustees. as a body, in accordance with Part 4 of the Charities (Accounts and
Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters l am
required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by
law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my
work or for this report.
Jonathan Miller FCA DChA
11 November 2025
Seavorchartered
Chartered Accountants
12 The Office, Mardale Road
Penrith
Cumbri
CAII 9EH
Page 7

Cumbria Law Centre
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 March 2025
2025
2024
Unrestrirted Restricted
funds
funds
Total
funds
Total
funds
Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Charitable activities=
610
610
189
Legal Services
Grants
23,589
344,299
3,371
4,625
23,589
506,293
3,371
4,625
34,179
480,357
688
161,994
Investments
other
1,799
376,494
161,994
538,488
517,212
EXPENDThURE ON:
Charitable activities:
Legal Services
{258,925) (161,824) (420,749) (334,995)
NET INCOME
117,569
170
117,739
182,217
NET MOVEMENT IN FUNDS
117,569
170
117,739
182,217
RECONCILIATION OF FUNDS:
Total funds brought forward
161,104
105,042
266,146
83,929
TOTAL FUNDS CARRIED FORWARD
18
278,673
105,212
383,885
266,146
The notes on pages 12 to 21 form part of these financial statements.
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Cumbria Law Centre
Comparative Statement of Financial Activities (including Income and Expenditure
Account)
For The Year Ended 31 March 2025
2024
Unrestricted Restricted
funds
funds
Total
funds
Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Charitable activities:
Legal Services
Grants
189
189
34,179
297,664
688
34,179
480,357
688
182,693
Investments
Other
1,799
1,799
334,519
182,693
517,212
EXPENDITURE ON:
Charitable activities-
Legal Services
(240,158) (94,837) (334,9951
NET INCOME/{EXPENDITURE)
94,361
87,856
182,217
NET MOVEMENT IN FUNDS
94,361
87,856
182,217
RECONCILIATION OF FUNDS:
Total funds brought forward
66,743
17,186
83,929
TOTAL FUNDS CARRIED FORWARD
18
161,104
105,042
266,146
The notes on pages 12 to 21 form part of these financial statements.
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Cumbria Law Centre
Statement of Financial Position
As At 31 March 2025
2025
2024
Unrestrirted Restricted
funds
funds
Total
funds
Total
funds
Notes
FIXED ASSETS
Tangible Assets
14
8,579
8,579
9,768
8,579
8,579
9,768
CURRENT ASSETS
Debtors
Cash at bank and in hand
15
12,302
278,912
12,302
384,124
9,672
267,116
105,212
291,214
105,212
396,426
276,788
Creditors: Amounts Falling Due Within One Year
16
(21,120)
{21, 120) (20,410)
NET CURRENT ASSETS {LIABILITIES)
270,094
105,212
375,306
256,378
TOTAL ASSETS LESS CURRENT LIABILITIES
278.673
105,212
383,885
266,146
NET ASSETS
278,673
105,212
383,885
266,146
FUNDS OF THE CHARITY
Restricted Funds
105,212
278,673
105,042
161,104
Unrestritted Funds
TOTAL FUNDS
18
383,885
266,146
For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the
Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordance with settion 476 of the Companies
Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting
records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the
small companies regime.
On behalf of the board
JFNICO
Mr John Nicol
Trustee
11 November 2025
The notes on pages 12 to 21 form part of these financial statements.
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Cumbria Law Centre
Statement of Cash Flows
For The Year Ended 31 March 2025
2025
2024
Notes
Cash flows from operating activities
Net cash generated from operations
113,637
175,838
Net cash generated from operating activities
113,637
175,838
Cash flows from investing activities
Purchase of tangible assets
Interest received
(2,314)
688
3,371
Net cash generated from/{used in) investing activities
3,371
(1,626)
Increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
117,008
267,116
174,212
92,904
Cash and cash equivalents at end of year
384,124
267,116
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Cumbria Law Centre
Notes to the Statement of Cash Flows
For The Year Ended 31 March 2025
Reconciliation of income to cash generated from operations
2025
2024
Net income
117,739
182,217
Adjustments for."
Interest income
(3,371)
1.189
(688)
2,012
Depreciation of tangible assets
Movements in working capital..
Increase in trade and other debtors
(2.630)
710
{6,415)
{ 1,288)
Increase/{decrease) in trade and other creditors
Net cash generated from operations
113,637
175,838
2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows. relates to the ft)Ilowing items in the Balance Sheet..
2025
2024
Cash at bank and in hand
384,124
267,116
Analysis of changes in net funds
As at l April Cash flows
2024
Asat31
March 2025
Cash at bank and in hand
267,116
117,008
384,124
Page 12

Cumbria Law Centre
Notes to the Financial Statements
For The Year Ended 31 March 2025
l. General Information
Cumbria Law Centre is a company limited by guardntee. incorpordted in England & Wales, registered number 02524320 and
registered charity number 1004114. The registered office is 8 Spencer Street, Carlisle, Cumbria, CAI IBG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effective I
January 2019). Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic
of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Fund Accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the
general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restriction5 imposed by donors or which
have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged
against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income. gains and losses are allocated to the appropriate fund.
2.3. Incoming Resources
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received
and the amount of income receivable can be measured reliably.
Income tsx recoverable in relation to investment income is recognised at the time the investment income is receivable.
Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on
completion of the service.
2.4. Resources Expended
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party,
it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can
be measured reliably. Expenditure is classified by artivity. The costs of each activity are made up of the total of direct
costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a
single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned between those attivities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on dirertly undertaking the artivities which further the Charity's
objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable
and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are
measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a
tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated
useful lives.
Depreciation is provided on the following bases=
Freehold
Property improvements
Fixtures & Fittings
Computer Equipment
IO% reducing balance
170h reducing balance
200h reducing balance
20% straight line
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Cumbria Law Centre
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks,
other short-term highly liquid investments that mature in no more than three months from the date of acquisition and
are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.7. Taxation
The Charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Art 2010 andtherefore it
meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially
exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part I l of
the Corporation Tax Art 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such
income or gains are applied exclusively to charitable purposes.
2.8. Provisions and Contingencies
abilities are recognised when the￿ is an obligation at the Balance Sheet date as a result of a past event, it is
probable that a transfer of economic benefit will be required in settlement. and the amount of the settlement can be
estimated reliably.
abilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has
received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the
time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-
tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the
Statement of Financial Activities as a finance cost.
2.9. Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable
by the Charity to the fund in respect of the year.
2.10. Interest receivable
Interest on funds held on deposit 15 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 irbstitution with whom the funds are deposited.
Income from Donations and Legacies
2025
2024
Unrestricted Unrestricted
funds
funds
Donations and gifts
610
189
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Cumbria Law Centre
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Income from Charitable Activities
2025
Unrestricted
funds
Restricted
funds
Total
funds
Legal Services
Grants
23,589
344,299
23,589
506,293
161,994
367,888
161,994
529,882
2024
Unrestricted
funds
Restricted
funds
Total
funds
Legal Services
Grants
34,179
297,664
34,179
480,357
182,693
331,843
182,693
514,536
Grants, included above. are as follows..
2025
Unrestricted Restricted
funds
funds
Total
funds
Cumberland Councill
125,200
125,200
Eden Housing Association
The Indigo Trust
Access to Justice Foundation
160.100
53,999
5.000
160,100
215,993
5,000
161,994
Other grants
344,299
161,994
506,293
2024
Unrestricted
funds
Restricted
funds
Total
funds
Cumberland Councill
Eden Housing Association
The Indigo Trust
Access to Justice Foundation
90,100
90,100
25,000
155,000
210,257
25,000
155,000
52,564
157,693
Other grants
297,664
182,693
480,357
5. Investment Income
2025
2024
Unrestrirted Unrestricted
funds
funds
Bank interest receivable
3,371
688
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Cumbria Law Centre
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Other Income
2025
2024
Unrestricted Unrestricted
funds
funds
Other income
4,625
1,799
7. Net Income/(Expenditure)
The net income is stated after charging/(crediting):
2025
2024
Depreciation of tangible fixed assets - owned
1,188
2,013
8. Analysis of Expenditure
2025
Activities
undertaken
Support
directly
costs
(see note 9) (see note 10)
Total
Legal Services
355,105
65,644
420,749
2024
Activities
undertaken
Support
directly
costs
(see note 9) (see note 10)
Total
Legal Services
294,822
40,173
334,995
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Cumbria Law Centre
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Direct Costs
2025
Legal
Services
Employee costs..
Wages and salarie5
Employers Nl
Contribution to defined contribution pension scheme5
Travel and subsistence expenses
Premises expenses..
Premises costs
291,416
22,662
14,571
2,426
4,993
General administration..
Equipment leasing
Legal and professional costs
Training expenses
Depreciation:
Depreciation
4,506
10,422
2,921
1,188
355,105
2024
Legal
Services
Employee costs..
Wages and salaries
Employers Nl
Contribution to defined contribution pension schemes
Travel and subslstence expenses
Premises expenses..
Premises costs
General administration..
244,009
17,710
12,208
2,440
1,839
Equipment leasing
Legal and professional costs
Training expenses
Depreciation-
Depreciation
4,675
7,329
2,599
2,013
294,822
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Cumbria Law Centre
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
10. Support Costs
2025
Legal
Services
Premises expenses..
Light and heat
Repairs and maintenance
General administration..
Computer software costs
Insurance
Printing, postage and stationery
Telephone
Accountancy fees
Legal fees
Bank charges
Sundry expenses
7,424
18,075
4,941
5,610
7,891
6,189
1,875
9,237
59
4,343
65,644
2024
Legal
Services
Premises expenses..
Light and heat
Repairs and maintenance
General administration..
5,622
5,549
Computer software costs
Insurance
5,793
1,871
5,248
4,530
2,108
7,260
28
Printing, postage and stationery
Telephone
Accountancy fees
Legal fees
Bank charges
Sundry expenses
2,164
40,173
I l. Independent Examiner's Remuneration
The independent examiner's remuneration amounts to an independent examiner fee of £1,625 {2024 £1,550).
Page 18

Cumbria Law Centre
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
12. Staff Costs
staff costs were as follows..
2025
2024
Wages and salaries
Social security costs
Other pension costs
291,416
22,662
14,571
244,009
17,710
12,208
328,649
273,927
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
13. Average Number of Employees
Average number of employees during the year was as follows-
2025
2024
Charitable staff
Support staff
io
14. Tangible Assets
Land & Property
Freehold
Property
improvements
Fixtures &
Fittings
Computer
Equbpment
Total
Cost
As at l April 2024
81.310
21.020
44.557
18,909
165,796
As at 31 March 2025
81,310
21.020
44.557
18,909
165,796
Depreciation
As at l April 2024
Provided during the period
75,702
561
20,651
63
43,254
261
16,421
304
156,028
1,189
As at 31 March 2025
76.263
20.714
43,515
16,725
157,217
Net Book Value
As at 31 March 2025
5.047
306
1.042
2,184
8,579
As at l April 2024
5.608
369
1,303
2,488
9,768
15. Debtors
2025
2024
Due within one year
Prepayments and accrued income
Other debtors
4.032
8,270
3,678
5,994
12,302
9,672
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Cumbria Law Centre
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
16. Creditors: Amounts Falling Due Within One Year
2025
2024
Trade creditors
9,260
3.688
6,297
1.875
8,676
3,688
6,496
1,550
other creditors
Taxation and social security
Accruals and deferred income
21,120
20,410
17. Pension Commitments
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from
those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £14,571
{2024- £12,208).
At the statement of financial position date contributions of £NIL were due to the fund.
18. Movement in Funds
As at l April
2024
A5at31
Expenditure March 2025
Income
Unrestricted funds
General..
General unrestricted fund
Restricted funds
161.104
376.494
{258,925)
278,673
Restricted
105.042
161.994
{161,824)
105,212
Total funds
266.146
538.488
1420,749}
383,885
As at l April
2023
Asat31
Expenditure March 2024
Income
Unrestricted funds
General..
General unrestricted fund
66.743
334,519
{240, 158)
161,104
Restricted funds
Restrirted
17.186
182.693
(94,837)
105,042
Total funds
83.929
517,212
1334,995}
266,146
19. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity
during the current or previous year.
No trustee expenses have been incurred.
20. Related Party Disclosures
There have been no related party transactions in the reporting periiKi that require disclosure.
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Cumbria Law Centre
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
21. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company. in the event of a winding up, such an
amount as may be required not exceeding £1.
Page 21