2024-03-31-accounts

REGISTERED COMPANY NLIMBER; (12662363 (EnglA￿d ADd IV8les) REGISTERED CHARITY NUMBKR: 1016171 HACKNEY COMMUNITY LAIV CEP•TRE FINANCIAL STATEMENTS VOR THE YEAR ENDED JI MARCH2024 Berringers LLP Charter¢d A¢countallls and Sfutulory Audito Lygon House So London Road Broml¢y Kent BRI 3RA

HACKNEI Y COMhfUNJTY LAW CENTRE CONTENTS OF THE FINANCIAL STATEMENTS for the y￿r ended 31 M%rth 2024 Pnge Reference /Dd admini5tratlve det8115 Report of th¢ trustses Report of tbt jDdependent audltors StAtement of floAllclAI aetlvlties io BAlancè sbeet Cogh floiv JlAttmeDt 12 Notes to th¢ eA$h flow Btatemtnl 13 Notej to the itatements 14 10 20 DotAil¢d 5tglemeLt offltt•JbclAI actlvltles 21

HACKNEY COJMMUNITY LAW CENTRE REFERENCE AND ADMINISTRATIVE DETAILS for the year ended 31 M2reh 2024 TRUSTEES l RathbDne V A McAllistcr M5 H A A Ojo (rc5iEn¢d 15.11.2023) Cllr D OgLt7kanli T H G Stoaie l J Browne MsASHolt COMPANY SECRETARY S Canning REGISTERED OFFICE 8 Lower Clapton Road Hackney London E5 OPD REGISTERED COMPANY NUMBER 02662363 (England and Wales) REGISTERED CHAIUTY NUMBER 1016171 AUDITORS Berringers LLP Chortered A¢¢ountants and Siattslory AuditOT5 Ly¥on House 50 London Road Bromley Kent BRI 3R Page I

HACKNEY COMhfUNITY LAW CE￿RE REPORT OF THE TRUSTEES for the yeAr ¢ndtd 31 March 2024 The trustees who are also directors of thc oharity for the purposes of the CompAnies A¥t 2Q06* present their report wilh the fmancial statements of the charity for the year ended 31 March 2024. Tb¢ t￿$1¢￿ have adopted the provisions of Ae¢ounling and Reporting by Charities.. Statement of RecoDunendcd Pr&dic¢ applicable to charities preparing th¢ir accounts in ¥￿rdanc¢ with the FitMNcial Reportin8 Standard applicable in th¢ UK Republic of Irel4nd (FRS 102) (effective l January 2019). OWECTIVES AND ACTIVITIES Objeetlves Alld alm The chBTity's objects and its principal activity continues lo be Ihet of providiiig fre¢ ￿esSible legal advic¢ and Tepresenlation to the local community in the London Boraugh of Ha¢kney. The charity th¢ general aiTn of improving the qualty of life for Hackney re$id¢nis and those in the wider area who are on low incomes by working towards ils prtnGip&l activity, and impmving rights access of those rights by the wid¢r cornmutiity. The strate8ie5 ¢mployed to achieve the ¢haritys objectives are lo-. (i) Tpryet comrnunities of need for sociJl welfare law advice with high ouatity speGialirt servi¢e5 of salaried staff end volunteers: En¢ournge participation in governance of the law centrt by locai Tesidents- Wher¢ possible to bring te51 cases that ar¢ capable ofbringing about widesprtad changes to residents, ri Improvins rByidBnts' knowledg¢ of their rights through education and policy work. (iv) Development. Artlvltlts And Achlev¢ment8 thls yeBr As the impact of Covid.E9 r¢e¢des. the Law Centre continues to operat¢ hybrid working for staff and face to fac¢ service5. Ac¢¢ss lo legal advi¢¢ was tran$ailed through our daily telephone 4dviG¢ ser¥i¢e and appoillthients only. Overall. durtng the pandemic caseivork¢rs at the Law Ceiilre helped over 3,000 people and open¢d over 1,000 new C￿e$ in the area5 of housin8, immigrdtion. employment. and welfzre benefits. In #ddilion. our daily telephone help line provided imrn¢diate practieal advi¢e and inforn)Ltion in all general ￿0$ of laiv, We contlnued kn deliver advice services in collaboratlot) with our Hackney Advice Nettvork partner5 and 14xkney Council ensuriD8 that residents wer¢ able to access specialist 1¢8nl advice. Our social w¢lfare ieam have been providing advice and support to vulnerable famlli¢s and households in Hackney support¢d by the National Lottery Rea¢hing Communitics Fund. Fpture dfrvelopments Building on existing achievements tbe Law Centre hop¢$ to ￿hleYe the following.. Expand its hou5in8 advice servi¢¢ building on its work wilh Walthwn Forest Advice Hub Build on ils partnership with Hackney Advice Network To sttk and attract new sour¢¢s of fundiTr8 Publlc beDel]t The tru￿£#$ consider that the objectiV¢S 8nd aims of the ¢h4rity described above, en•ble it to meet its obli8alion$ to the Charity Commission to deliver aid and assistance to the local community in Hackn¢y. Pa8e 2

HACKNLY COMMUNJTY LAW CINTRE REPORT OF THE TRUSTEES for the yesr tnded 31 Mgreb 2024 FINANCIAL RF.VIEW FSnaDelal pbsltloll The principal fundin8 source of the Law Centre continues to be th¢ Londom Borough of Hatrkney and the Legal Aid Agency. W¢ acknowledge with grdtitude th¢ generosity of those who give 8rant funding to the Law C¢ntre includin8 the City Bridge Trust and the National Lottery Fund. We also receivc dondlions from city law frn which help to support volunteer le swgeries at the Law Ccntr. The Law Ctntre has ¢ontinued efforts to secure fi￿d5 and develop projeEts $uch as expandin8 aece65 to justice for people from BME commwiities and tackling PTobl¢ms associated with youth hornÈle35n¢s$. Profes510nai legal seThice5 provided by salaried staff, and voluntrer services and community work ha5 been n)aintained. The Contre'5 grogs income was higher this year at £684.721 against £593,819 whilst expenditure de¢r¢osed to £498,465 from £559,693. This resulted iu an in¢reasc in nel incoming resources of £186.256 axainst £34,126 for the previous year. Ai the year end. r¢stricted fund8 amount to £Nil (2023.. £Nil), whilst wwestrieted thnds, which wer¢ U07 365 al Ihe previous year's eud have inereascd io a ba14nce of £593,621 with d¢signaled funds of £800.000 this makes the total unr¢stricled fijnds of £1,393,621, There hw been a significant change to the operation of the ContTrcl with the Legal S¢rvi¢es A8¢ncy(Lk4). Paym¢nls w]dcr the contra¢t are ntsw pwd in Lrrcars, leaving the Lentre with a gignifi¢4nt sum shown As work in prn8r¢ss in thc accowits, This has left a new ¢halleng¢ in mwiagiiig eftsh flow. which has been met thirably and r¢mains a high m8nagèrnent priority. Reserves polley The Trnslees hBv¢ agreed io nlaintain a l¢vel of reSC￿e$ ¢quivdent to al leo51 six moiith$ operdiin8 costs in order to pIAn for any shortfall$ or reductions fiwdin8 during the year. excluding designat¢d fijnds. cU￿ent rc5erves al 3J Mar¢h 2024 w¢re £593,621. DesignRted fijnds which is tor stsff and pr¢miies wnlingencits rem4ined th¢ same to £800,000. FLrruRE PLANS The Directo￿ and Trust¢e5 aim 10 5¢cure stability of th¢ .Liw Ceiitre in order that servl¢e5 to Ihe local communlty ¢on bE maintsined and where possibl¢ improved upon. The in)pact of the current cost of livirtg ¢risis and thc anticipaled ¢ontra¢lion in ￿ndIng poses si8Thifl¢ant chall¢nges fvr the organisatiOD in the ne￿ two y¢ors. We h8v¢ rccently securcd N Natio￿1 Lottery grant for five years which started in 2023 and a grani from the City BridB¢ Trust. The Law Centre continucs lo m&intain improvement$ in efficiency lo mwmising legal aid as a gour¢¢ of revenue I￿lUding ¢Dsuring that we maintain complian¢e with the LAA's Client and Cost Mpn88¢ment System (CCMS) for all eertificated work. We hav# re¢ent]y reviewed and updated our memordndum and article5 of ¥sso¢iation to briDg them up to dat¢ wlth ¢utreni Chuity Commission requirernents. srRUCTURE, GOVERIYANCE AND MANAGEMENT Gfjv¢rnln& flocument The compwy is a chArity and is limited by guarantee, and not havin8 a shar¢ CAPitkl, ewh men)b¢r und¢rt&kcs to contribut¢ a sum nol exceeding £1 in th¢ ¢vent ol the cornpany being wound up. The cornpany ig bound by its mem¢Jr2ndwn and articles of ￿50¢1?110 Pag¢ 3

HACKNEY COMMiINITY L4H' LEN]'RE REPORT O&. THE TRUSTEES ror the yeAf ttEded 31 March 2024 STRUCTURE, COVERNANCE AND MAI¥AGEMENT OrgAnl$gtiollal strutture The ¢onipany is Controlled by a board of director5 Itn￿tte5) who are independent and r¢ceive-no remuneration for their invoEvement. Day to d&y mwJag¢m¢nt is delggated to the Manager, S¢an Caming. The Director5 wid Tw5t¢¢s OF the Law Centre cary out an Annual Revi¢w of the Law Centre's 5crvi¢4 provision, fJnaa]c¢s and strategic approach in the course of approving the Law LentrB'S ihree-year rolling Business Plan. An aspect of this is the considerntion of the ¢hallen8es and risk$ th8t the Law Centr¢ will be fA¢in8 and the strdkgies which are appropriate in order to mitigate those risks. Systems and procedures are estsblisbed to limit identified risks ond to minimi5e Itty Folential impacl on thr Ch¥rity should any of those risk5 materiali$e. The Tru51ees also consider¢d ongoing risk5 wid the sy$tClll5 wid p￿CedUreS ill place to mitigate them. Consideration of the risk of legal ￿tIon focused on showing that dd¢quate SySlem$ were in pta¢e lo engurc thai advice and Icgal work provided by the Law Centre mel criteria laid down by the LAW Society Lexcel Practice ManHgement Stsndards and LAA to ensure good quality 5ervi¢e delivery, and sound rnanagement system$. Pro¢edures ￿¢ also in place to onsur¢ ¢pmplian¢e with service level o8reem¢nts with other funders including London Btsrou8h of Ha¢kney 2nd the LAA, Professional indemnity cover is now in line with LAA'S Tequirem¢nls to £2,000,000 per case. A review of the office iusurAnee and management Systems was also considered and monltOTed on OnBOiDE bpsi9 10 :. f41 rninimise detrin¢ntul financial impact due to A¢cidenl8 or other unfo￿$¢en evenrs such as thelL fire, flood or10gs or data ond; b) flnd bc5t value for money. Financial mo*ltorin8 Systems are monitored regul￿lY bc)Ih internally and exfrrnally. Reguljr weekly checks by 8tA and monthly reports to Dire¢tor5 and Trusiees minimisc unforese¢n fmAncial ¢ontin¥encies. Extern￿ auditing and monlioring by an independent auditor, the London Borougli of Hackney Gtwbts O￿leeT, and the r¢quirements of the Solicstors Re8ulalion Authority (SPA), the LAA and Charities Commission provide externd ahe¢ks. Inductton and trAlnlng of new trllst￿ New TNslees undergo an orieTrtstion day to brief Ihem on the le881 obligations under charity and company law, the ¢onsti￿tiona￿ documrnls, de¢ision making processes, busin¢55 plannin8 aud f￿￿¢￿al procedures and perfonnance. Key mADBgement remun¢ratloo 2024 2023 K¢y manBgernent compensation in year 106,738 103.278 Page 4

HACla4EY COMMiTr4ITY I,AW C.ENTRE REPORT OF THK TRUSTF.ES for tbt yeAr eDded 31 March 2024 STRUCTURE. GOVERNANCE AND MANAGEMENT Rislt maDggemetst The Tn)slees h&ve a duty to ]d￿ltify xnd review the risks to which the Charity is exposed and lo ensur¢ approprigte controls are in plac¢ lo provide reasonable assurance ag&ill51 fraud and error. The Trustee$ are salisfied that Str4tegic planning. careful considcration by the Directors of the fin8ncitl results. variance frDni budg¢ts and reviews of subslanlive ¢a5ework, together with an effective complaints syslcms and the 4pproprIale dEI=gation of authortty lo staff, minimises the identified risks. Aekniowledgement of the riskg involves wnsider4tion of the type of risks that the Law C¢ntre might face, the level of risks which are re8yJxled as acceptabl¢. the likelihood of the risks mèterialising and the Law Centre's ability to redu¢¢ the in¢id¢nce ofbusiness risks that do m8leriali$e on the one hand #thd the costs of av¢rtln8 the mat¢rio]isalion of thos¢ riiks on the other. The prim8ry risk that the project faees is finan¢ial. due lo continued ¢uls or withdrawal of fijnding from either of our Iwo major funders. the LondoTI Borough of Hackney or the fvnding piovidtd by the Legal Aid Agency. To miligatc thi$, the trustees hove set up two deyi8naled fvnds lo maintsin Teserv¢s. The propety fund was significantly iticr¢ased to miligBte the risk of losing the ¢urrent premis¢s. Through prudence tsnd good financial management, w¢ have mena8¢d to iccllmulate reserves to help us to put the law r¢lltre on & longer lem) fmn financial footins. Prior ￿ th¢ pandemic we exploied Ihmugh pureha5in8 Vil partmortga8ing our own prcmises. close to the adIninistrr4live ¢entre of Hackney where mwjy of oor clients have lo go to deal with their hou5irtg and ben¢fitS sitt￿tIOns. We conttnu¢ ro explore Potenti￿ options 81ven the ¢onstrAinls of the propthy market. Like many of our clienls, we too arc subject trj th buri¢on?ng propety market that has grown ill Hackney in recent years, l¢ading lu inflated property prices and rents. AS we continue to explore th¢ property market 511ualiun, we h4ve decided lo keep the funds as a proptrty fi￿d. Should w¢ ev¢r d¢¢ide to lake ￿ alternative roule and mov¢ lo new r¢nt¢d premises, w¢ would have to use 50m¢ of these fvnds to supplement paym¢lll of any renl, At preg¢nt w¢ have not had to pay rent through a negotiated s¢ttlemcnt more than 20 years ego with Hackney Council rcg8rdin8 our Gurreni prernises. W¢ are very aw￿¢ of th¢ nced to be responsible for thc particular $Lwvival of the law ¢￿tre as the plRc¢ where those In Flackney who are poor and vulnerable $¢¢kinB gc¢es5 Io justicc eon find that aspiration fvlf1l1￿. ThE eff¢¢ts of ¢han8es in how public funding of legal services financcd atSD ¢onsidered ai leugth and in d¢pih with resp¢¢t to how this moy afTe¢i a} lotol funding b) funding patt¢rns (coshflow). STATEME￿ OF TRUSTEES, RESPONSIBILITIES The trustees (who Are also the directors of Hgckney Community Law Centr¢ for the purposes of compan). law) are respoJJsibl¢ for pryaring the Report of th¢ trw5tees and the f￿anci01 ststanents in ac¢ordan¢e with ppli¢Able law dnd United Kingdom Accounting St￿dards (Unitsd Kin2dom Generally A¢¢epled Acwunling Prnctice), Company l*w requircs the trusltts io pr¢parB financi41 stst¢mcnts for ea¢h fmancial year which give 4 tnje and fair view of lh¢ stale of Lffairs of the chAritable company and of the Tncoming resourc¢s and application of resources, including the incotne and expcnditur< of ihe Gharitable CoMp￿Y for that period. In prep￿ing th05¢ fwancial $tslements, the trustees Are required to seleci Suitable ac¢ounting policie5 and then apply them consisienily; ob5erv¢ thc mcihods and principle$ in the Charity SORP: make judg¢menls 4nd estimaies Ihal are re450nable 9nd prudent. prepar¢ the financial stslem¢nls on thr going C4)nc¢rn basi5 unless It 1$ inappropriale lo presume that the ¢hvitsble cornpany will continue in business. Page S

HACKNEY COI¥INfUNITY LAW CE.￿￿[ KEPORT OF THE TRusfEES for the year ended 31 MAfLb 2024 STATEMENT OF TRUSTE£S' RESPONSIBILrriES- eotttlnued The tEUSt¢e5 are respomsible for keeping propEr acwunting records which disclose with r¢asonable accuracy #t any lime th¢ financial p051tion of the charitable company and to enAble them to ¢nsure that the finan¢i81 stat¢m¢nts comply ivith th¢ Companies A¢1 2006. They are also responsible for safeguaTding the assets ofthe charttsble cornpany and hen¢¢ for tAking reasonable 5tep5 for th¢ PT¢V¢DtioTr and detection of fraud And other iJTegularitie5. In so far as the truste¢s Kre aware: there is no relevant audit infornialion of which the charitsble company's auditois are unaware. and the trustees have taken all sieps that they ouEht to have tsken io make themselves aw￿ of any relevant audit inforniation and to estsblish that the auditor£ are aware of that infom)Ation. AUDITORS The auditors, Be￿IngerS LLP, wtll be proposed for r¢-Bppointment dtthe forthcoming Annual General Meeting. Approved by order of the board of tnislees on ......................... and signed on its behalf by: V A MrAllistcr- Thist¢e Pa8e 6

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF HACKNEY COMMUNITY LAW CENfRE Oplnlon We havc audiled the finan¢iai statements of Hackntry Community Law Ccntr¢ (the 'ch￿l￿ble company) for the year ended 31 March 2024 which wmprise the Statsment of financial a¢tivities. the Bal&nce sheeL the C&qh flow 5taternent and notes lo th¢ fuyancial ststemenls. including a 5ununary of signtfic&it a¢tOUAlirtg policies, The fjEJan¢ial reporttn8 fr)mework that has been 2pplied in ih¢ir pr¢paration is applicable Ixw and United Kingdom A¢¢ounting St&nd3rds (Unit¢d Kingdom Generally Accepl¢d Accounting Praciic¢). In ouropinioft th¢ financial Statements.. givB a inic amd fair view of the State of the chaTitable wmpany's 2ffaÉrs as al 31 MÈr¢h 2024 and of its incoming resources and 4)plication of resoNrces, including its income and cxp¢nditure. foi the yeu then ended: have been propvly pr¢pared in a¢cordance with United KinEd(>m Generall> Accepted Accowitin8 Practice. and have been prepared in accordance with tb¢ rcquircments of the Companies Act 2006. B8518 for oplDS0 We conducted our audit in aceord¥n¢e with International Standards on Auditing IUK) ITSAS (UK)) and spplicable lw. Our re$pL)nsibilities UE]der thos¢ standards aT¢ fvrther describBd in the Audtlors, r¢sponsibiliries for the audit of the financial slatements s¢¢tion of our report, We are independent Df th¢ charitable company in ftccordJn¢e with the ethiGBI requirements thtst are Telcvant to our audit ofthe finan¢iol sthtem¢nts the bK. iticlllding lh¢ FRC'5 Ethical Standard, d we have fulfilled our other eihical responsibilities in accordRnce with these re4uir¢ments. We believe thai the audii ¢vid¢n¢e we h8ve obtained is sufficietst and appropriate to provide a basis for Dur opinion, Concluslono reltln¥ to %OlDg concern In •uditing the financial statements. we have concluded thai the ttuste¢5' use of the going Concern basis of a¢Muulin8 In the pr¢p#raliom of ihe financial slAtemenis is Appropriatr. Bllsed i>n the work we have performed. we have not id¢ntifi¢d any rnalerial uncertainties relating to ev¢nts or ¢onditions thAt, individuolly or collectively, may ¢&st significuni doubt on the ¢haTitablE compllngs ability to continu¢

s a goins concerm for a period of at1¢8st Iw¢lve months from when Ihe financial 51etgments are authoris¢d for issue.

Our Tespon&ibilitles and the r¢spon5ibililies of the 0￿Ste¢S with re5pe¢t io going ¢OD¢ern are described ill the relevant s¢ctions of this r¢port. Other InforthAtio The tru$*es are responsible for th¢ othcr infomiition. The other information ¢omprises the informAtion included in the Annupl report, other Ih4n Ihe fiiiancial Siatem¢nts and our Report of the independent hudilors thereon. Clur opinion on the financial Stsi¢ments does nol cover the oih¢r information ￿d. ex¢¢pt to the ext￿1 othenvlse expli¢iily staled in our report, we do nol express any forni of ossurall¢e contlysion thereon. In ¢onne¢llon with our audit ofthe financial statements. our responsibility is io read the other inforniation ￿tl ?n doing so, consider whether the other infonnalion is mat¢rAally inconsistent with the finanrial stsl¢m¢nts or our knowledge obtained ill the audit or otherwise appears lo be matrially misstated. If wc identify such material ill¢oDsi5ten¢lts or pp4rMt njaterial mi5slatements, w¢ are required to detrnnin¢ wh¢ther this 8iYes rise io P4 material misstslement in the financial sl&t¢m¢nls them5elveg. Ef, b8s¢d T)n th¢ work we have perfornied. we conclude that there is a materi81 mtsstalemettt of this othcr infornifttion, we ore required trj report that fACt. Wehave nothin8 lo report in this reBard. Oplnlons oll Dih¢r mattèrs prescrlbed by the Compinles Att 20(16 In our opinion, baJ¢d on the work undertaken in the Course of the audit: the inforniation given in the Report of the tn￿tee$ for Ihr financial year fnr which the fina￿la] stalemtnts ￿¢ prepared is consisttnl with the financial ststements. and the Report of th¢ trustse5 has been prepared ift accordance with appli¢Able legal requirem¢nl5. Pag¢ 7

REPORT OF THE INDEPKNDEIIY AUDITORS TO THE MEMBERS OF HACIr our audtt. or the tru51ees were not ¢ntiilcd lo tske advhntzge of the Small compantes exemption from the requirement to prepare a Strategi¢ report or in preparing thE Report of the trustees. Respollslblliti25 oftrusle*s As explained morc fully in the Statement of tTUSt¢es' responsTbiltti¢s, the trustees (who are also the dlr¢¢tors of the charitsble cornpany for the purposes of company lam) are responsible for tlie prep￿￿tiOn of Ihe financial ststements and for being srdti5fi¢d that they give a trne and fair virw, and for su¢h intemal control a4 the tNslet$ del¢rniine is ne¢e558ry to enable th¢ prcparation of financial statements that thr¢ free froin Inaterial misslalement. wh¢ther due to fraud or ernr. In preparing th¢ fingm¢ial 5tatem¢nls, the truslee$ Ore responsibl¢ for ￿$¢$$In￿ the charilable companys ability lo continoe as a going concern, dtselosing, as applicable. matter5 related to goiftg conceTll and using the going conccrn b05is of 8tcounting unless the trustees either Tntend to liquidate th¢ ¢hwit&ble Company or to ¢eAse opeTalions, or have no realistic altrmotive but to do so. Our rtspon$lbllilfies for the Audlt of tbe fjnanclal slat¢m¢nts Ow obje¢iives are to obroin reasonable assurancc about whether the finaneiml $181ements ts a whole are free from material migsEatem¢nt. whether due to fraud or eTfoT, and to issue a Report of th¢ independent auditors th￿ includes our opinion. Re￿Onable u$ur&n¢e is a hlgh Icvel of assurance. bul is not a guardniee that Èn Audit conducted in ac¢ordanc¢ with ISAS (UK) will Always d¢t¢¢l a material misstatement when il cxists. Nfjsststements can arise from fraud or error and w¢ Considered m8t¢riAI if. indlvidu&lly or in the aggregat¢, they ¢ould reasonably be #xpccted to influence the economlc decisions of users (ak¢n on the basis of thesB financi8J M8t¢menls. The extent to which our procedure5 Are cipable of detBcting irr¢gularities. in¢ludln8 fruud is dctsiled bclow: In identifying and 8ssessinB risks of material mi$scAt¢m¢nl in respect of ittttgularilie5, includinB fraud and ¢rror, we considered the following: - thè naturè of the industry, control environment and business perforTrtance' results of our ¢nquiries to rnanagement about their own assessment of the risk5 of fraud and error; the matt¢ts discussed among the oudil enEag¢ment team regardin8 how and wh¢re fraud may occur In Ihe finoncial ststements and any potential indicators of fraud. Our pro¢edur¢5 to respond to risk include the following.. reviewin8 the finan¢ial statement disclosures and tcsting Io SUPPLlrting docwllcntation; perfom)in8 ￿tIlytiCAj procedures tr) identify any unusud or unexpected pna8 that may indicate risk$ of m&lcri misststemeni due to fraud or ermr; addre55iDB the risk of fraud and error through management override of controls, l¢sling the appropriateness of jownaLs. assessing whether the judgements Inade in making accounting e5timites ￿¢ indi¢ativ¢ ot & potential bi&s' and evaluaung the business rationJl¢ of any significant trw)5action5 that are w)us￿at or Outside th¢ nDnnal course of busin¢ss. A further des¢riplion of our responsibilities for the audit of Ih¢ financial ststements is k)uted on the Fina￿la1 R¢porting Councifs web51t¢ at www.frc,org.uklaudilorsrcsponsibilities. This descriplion fomis part of our Report of the Independent Auditors. Page 8

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF HACKNEY COMMUNITY LAW CEhTRE ilse of our report This report 15 made solely lo tl)e ¢haritable compwiy's member5. a5 a body. in accordance with Chapter 3 of Part 16 of the Companies A¢t 2006. Our audit work Ilas been undertaken so that w¢ might slate lo the charitable company, members those matters we are required to stal¢ to them in an auditors, Teport and for no other purpos¢. To the fullest extent pemiitted charitab w, ive do noi acccpt or assume responsibility to anyone other than the charitable company and the ompan embers as a bods,, for our audit work. for this report, or for the opinion5 we have fom)ed. IAI enior StAlulory Auditor) for n behalf of Berrtngers LLP Chartered Accountants ond Siawtory Auditors Lygon House 50 London Road Bromley Kent BRI 311A Dale: Page 9

HACKNEY COMMUNITY LAW CENTR STATEMENT OF FINANCIAL ACTlVtTIES ONCORPORATING AN INCOME AND EXPENDITURE AcCOU￿T) ror the year eDded 31 Mareh 2024 2024 Tot81 funds 2023 Total funds Unrestrict¢d fund Designated funds Restricted funds INCOME AND ENDOIVMENTSIR DDn#tions and legacies 12,714 12,714 10.339 Charitable activltles Provision of le8al serviecs and dvice SISJ60 139213 654,573 577.963 Jnveslmenl income 17,434 17,434 5,517 Total 545,508 139,213 684,721 593,819 EXPENDITURE O ChthrltAble gctivities Provision of legal servi¢es and advice 359JS2 139,213 498,465 559,693 NET INCOME 186,256 186256 34,126 RECONCILIATION OF FUNDS Tot&1 fvnds bTOU8hi fonvard 407a65 800,00& 1,207,365 1,173,239 TOTAL FUNDS CARRIED FORWARD 593,621 800,000 lJ93.621 1,207,365 The noles forni part of these fin￿)CIal slalements Page 10

HACKTr4EY CoMMU￿.1Ty LAW CENTRE BALANCE SHEET 31 March 2024 2024 Total d$ 2023 Total funds UThrestriBted fund Designat¢d funds Rcstricted fund5 Notes FIXED ASSETS Tangibl¢ ￿5¢15 10 6,433 433 6,398 CURREwf ASSETS Work in progress Debtors Cash at bank 98,4J2 190,429 3SO,941 loo.000 19&412 19(1.429 1,050.941 180,076 200.676 8S4.446 12 71JO.00() 639,782 800,000 1,439,782 1,235,198 CREDJTORS Amounts falling due within one 13 (52J94) (52?)4} (34,231) NET CURRENT ASSETS 587,188 800,000 1,387.188 1,200,967 TOTAL ASSETS Lfi SS CURRENT LIABILITIES 593,621 800,OQO lJ93.621 1.207,365 NET ASSETS 593,621 800,000 lJ93,621 1,207,365 FUNDS Uftrestricl¢d funds 14 1,393,621 1,207,365 TOTAL FUNDS lJ93,6ZI 1,207.365 Thes¢ finth¢ial stateinenls have b¢cn pr¢pared in a¢coTdan¢c wlth the provisions applicable to charitsble comp￿]¢$ subject lo the small Comp￿1¢$ r¢sime. Th¢ finan¢ipl $ tements w¢re approved by the Boord of Th1slei$ and wthodsed for isslle on . and were st￿ed OD It5 bBhalf by: V A McAllister- Trnstee The not¢5 fvrni part of these financial siat¢menl$ Page 11

IIAcia4EY COMMUNITY LAW CENlliE CASH FLOW STATEMENT for the year ended 31 M4rcb 2024 2024 2023 Nof¢S CAsb tlows from operjting •etiviiles Cash generated from operdlions 184562 71,014 Nel cash Provided by operating activities J82,562 71,014 Co5h IIoiw5 from iuvesting #¢tivitie$ PurCh￿C of Lryngible fLxed llssels Interest re¢etved (3JOI) 17,434 (1.350) 5,517 Nel ¢ash provided by inv¢slin8 aclivities 13,9J3 4,167 Chgn¥e ID cash alld ca•h eqvivsl¢Dts In the r¢porting perlod Cish and casb equivaleDts It the be￿nnIng of the reportlthff period 196,495 75,181 8S4,446 779,265 C41h #nd cash tqulvalents ot the end of the reportlng period 1,1150,941 854,446 The note5 forni parf of these financial staienwits Page 12

HACKNEY COMMUNITY LAW CENTRE h'OTES TO THE CASH FLOW STATEMENT fc•r the year tnded 31 Msreh 2024 RECONCILIATION OF NET INCOME TO NET CASH FLOIV FROM OPEK4TING Acrtl'lTIES 2024 2023 Nel ineome for the reportlng period (AS per tht Ststtment of gctlvlties) dJustrneDts for.. Depre¢iation charges Interest reeeived In¢r¢ase in work in progress D¢¢re&s¢ in d¢btor$ In¢re￿￿(dccre8Sej in ereditDr5 1862S6 34,126 3,466 (17,434) (18 J36) 10247 18J63 3,481 15,517) 139,080) 106,Q70 (28,066J Net eash prfjvided by operthtlona 182J61 71,014 ANALYSIS OF CHANGES IN TrIET FUNDS AÉ 1.4.23 C¥sb flow At 31.3.24 Net ￿$h Cash ai bank 854,446 190h95 1,050.941 854,446 196,49S 1,050,941 TolAI 854,446 196,495 ,11SllJ41 The noteg farnj part of th¢5¢ fin4ncial st8l¢menrs Pag¢ 13

HACKNEY COMNIUNITY LAW CEwlliE NOTES TO THE FINANCIAL STATEMENTS for(bèye#r ended 31 March 2024 CCOUNTING POLICIES Bas15 of preparlnR th¢ fin8nciI slAtemeTrts Th¢ financial statements of the charitable company. which is a publi¢ b¢n¢fit elltity under FRS 102. have been prcpared in accordxttGe with ihe Charit1¢5 SORP (FRS 102) 'Accounling and Reporting by Charities: Stsi¢tnenl of Re￿ll￿nended Pra¢tice applicable to cliarit5es preparing their accounts in a¢¢Drdance with th¢ Financial Rryorting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective l Jalluary 2019),, Finthciol Reporting Standard 102 'Tlie Fin8ncial Reporting Stsndard pplicable in the UK and Republic or IKlond' and th# Companies Act 2006. The financial 5tot¢ments hive been prepued under the hi510ric￿ ¢08t comvention. Crltic41 AccounlinR JudgemtDts and key souNe5 of eslim4tlon uncertalnty In the opplicytion of the clwity's ac¢ounlin8 policie5, the trustees we required to Make judgements, estimat¢s and assumptions under th¢ 8rn0unt of 4ss¢ls and liobilitTes that 8re not readily èpparettt from other sowces. The estIM￿¢S and ￿SOciated assumplions are based on historical experience ttjd other faotors Ihal are considered to be reltvant. A¢tuo1 results MAY differ from these estim8tcs. The ¢stitn8s ond underlyÈn8 assumptions are reviewed on an ongoing basis. Revisions to accounting estimates ate r¢cogni5ed in the period in ivhich the estimate is rcvised where thc revtsioft afftcls only th&t perio￿ or in the period ot'T¢ViSton and fvttsre periods where the revision affects both. All income is recognised in the StDlemeni of FlnÈneia] A¢civiues on¢e the charity enlitlem¢nl tt> the th￿d$, it is probable that the in¢ome will be received and th¢ amount ean be measured reliably. ExpeDdlture Liabilities are re¢ognised 85 expenditure as soon as there ts a le8ai or consrNctive obligation Committing the ehariry lo that expendlwr4 it is probable ihat a transfer of economir bEn¢fits will be required in settlement ond the wnount of (hc obligation can be m¢&gured reliably. Expenditure is accounted for on an llccruals basis amd ha5 be¢n Classified under headinKg thal a8greg&le 811 cost related io the cale80ry. Wh¢Te ¢05ts cannot be dkrectly ittribuled to particulv headings they have b¢¢n allo¢aied to activities on & basis ¢onsistenl with the use of resouT¢¢S. T8ngibl¢ nxed ssets D¢pre¢io¢ion is provided at the followin8 rnles in order to wri* off ea¢h Asset over Its estimated usefijl life. FIX￿r¢S gnd fittings 25% on Teducing balance and 2Wo on cosl Work th progress Work in ptO8re5s is vlllued at thc rdtc il is expe¢ied to b¢ Tccciv¢d, Tgxation The charity 15 gxernpt froni COTPOrntion l&x on its charitsble actÈvitie5. Fund accounting Unrcstricied funds ¢4n be used in ￿￿ordanCe with th¢ ch4ritAble obj¢¢iiv¢s at th¢ disrtttion of thelrnslees. Restricied fwids wi only bc used for particular restri¢trd purpose5 within the objects of ilie charity. Re5trtctions ari5¢ when 5p¢Gified by the donor or when ￿ndS are raised for particular restricted puryos¢s. Fwthcr explanation of the nature and purpose of CaGh fvnd is included in the notes to the financial slatern￿ts. Pen51on e05t5 And oih¢r post-retirem¢Dt ben¢fits The charitable compLni opttra¢es a defined contribution pension scheme, Contributions pay8bl¢ ts Ihe charitable comp￿5 s pension s¢heme are ¢kar8ed to the Statement of Financial Activities itt the period lo which they r¢late. Page 14 ¢ontinu¢d...

HACKNEY COMMUYITY LAW CEWfRE NOTES TO THE Tr INANCEAL STATEMENTS. eontiaued for the year endtd 31 March 1024 DONATIONS AND LEGACIES 2024 2023 Donations 12,714 10.33Y tNVESTMENT INCOME 2024 2023 DtpDsit account in¢er¢s1 17,434 5.517 INCOME FROM CHAIUTABLE ACTIVITIES 2024 2023 A¢tivity Legal Ald & Costs R¢wvcred Grants Provision of legal Services and gdvice Provision of ltrgal services and advice 357J60 297313 349,369 228.594 6S4,573 577,963 Grints received. included in Ihe above, are as follows.. 2024 2023 Lonth)n Legal Support Tnbst HaGknty Parochia] Char&ti¢$ Lo))don Borough of Haekn¢y National Lottery Fund (R¢Bching Comrnunitils) Access to Jusiice Foundation City Bridge Trusl Grant w11th￿n Forest Community Hub its,ooo 10,000 26,000 148.006 148,000 75J65 12,196 8.667 23,125 52,167 11,781 297,213 228,594 CHARITABLE ACTtVITIES COSTS 2024 2023 Stsff costs Accomtnodation costs Other 5UPPOn Costs 398,032 28,524 67,609 456.804 40.692 58.097 494,165 555.593 Page IS conlinu¢d...

HACKNEY COMMUNITY LAIV CKNTRE NOTES TO THE FINANCIAL STATEMENTS- CODtiDued ror tbeytar¢ndod 31 March 2024 SUPPORT COSTS Governance 05t5 Provision of legal services and advi¢e 4JOO Otber 2024 2023 Support costs Total &¢tsviti¢s Prncticing certificatts Staff welfare Telephone Pos¢ag¢i printing. slationery & publicity Computer a¢Gc$sori¢s. soflware & support Profesgiortal subscriptions, course fee5 & librJry AC¢OunL￿CY Miscellaneou$ ¢xpens¢$ Rccruitsnent & training L¢8al & professional fees Depreciation of r￿tUreS & fittings i.oii Ja14 4,665 8,090 13J33 6,617 1,580 6,853 5,180 8,507 12.327 6.982 11 3.115 6MI 11,987 SJ40 3,466 3,650 4,884 2,413 2.240 3,481 67,6119 58,097 NET INCOMEI(EXPENDITURE) Net incomel(exp¢nditur¢) ig stated after ¢hugin81(creditin8)'. 2024 2023 Auditors, remuneratio Deprcoialion - owned 4JOO 3,406 4,100 3,481 TRUSTEES, REMUNERATION AND BENEFITS Th¢r¢ w¢r¢ no trustees, remunerntion or other ben¢fits for the ye8r ended 31 Mar¢h 2024 nor for the year ended 31 March 2023. Trn8tees' expenses There were no tr￿tee5, expense5 paid for the year ended 31 Mawh 2024 nor for th¢ year cnded 31 March 2023. Page 16 ntinued...

HACKNEY COMMUNITY LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS- cootillued for the year ellded 31 March 21124 STAFF COSTS 2024 2023 Wage5 and sAlaTi¢S Social security, cost$ Other pension Costs 345,753 30,686 21,593 367,159 34.929 54,716 398,032 456.8IM ThB avern8¢ monthly number of employees duriEI8 the year w&s &s follows: 2024 2023 Legal Advi$ors Administrative io No employees r¢¢¢ivcd cmolum¢n15 in ¢xcess of £60.000. TANGIBLE FIXED ASSETS Fimres Ind rittings COST At l April 2023 Additions 77J21 3,501 Ai 31 March 2024 80022 DEPRECIATION At l April 2023 Charg¢ for year 70,923 3.466 Al 31 March 2024 74J89 NET BOOK VALUE Ai 31 Morch 2024 6,433 At 31 March 2023 6,398 P88e17 contiTru¢d...

HACKNEY COMMUNITY LAW CE14TRE NOTFS TO THE FINANCL4L STATEMENTS- tonthiutd ror tbe year ended 31 Mareh 2024 ii. WORK IN PROGRESS 2024 2023 Work in Progress 19&412 180.076 12. DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2024 2023 Trnde deb￿r5 Prepayments and ac¢wed incom¢ Prepayments 172220 8,833 9a76 191.015 9.661 190.429 200,076 13. CREDrroKs: AMOUNTS PALLING DUE WITHI]¥ ONE YEAR 2024 2023 Trade creditors 9￿01 9J18 488 25,088 8,199 5.542 15,754 347 4J33 8,255 VAT Other credittsrs A¢¢nJais and deferred income Accrued expenses 52,594 34.231 14. MOVEMENT tN FUN'DS Net movement in fi￿d$ At 31.3.24 Ai 1.4.23 iiB Te5tricted ￿tsd$ General fijnd Stsff ¢onlingcn¢y fifftd Premises fi￿d 407a65 iio,000 710.OIJO 186356 593,621 IDO,OOQ 700,OIMI 12O7a65 186,256 la93￿11 TOTAL FUNDS 1,207J65 186256 lJ93,621 Pase 18 ¢ontinued...

HACKNEY COMMUNITY LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS- tontknued for tbe y¢Ar ended 31 Mar¢h 2024 14. MOVEMEKf IN FUNI>S- continued Nel n]ovement in funds, included in the HbDve are a4 follows.. IncomiTrg resources Resourc expended Mov¢menl in Unrostrleted fund8 G¢aeral fvlld $45.508 (359,252) 116256 Restrfet¢d fuhds Nationa] Lottery Fund (Rea¢bin8 Communities} TribuTt8ls Cjseworker Triage Coordinator 75263 52.J67 Jl,781 (7S,265) (52,167) (11,781) 139213 (139213) TOTAL FUNDS 684721 (498,46S) 18A256 Compgratives for wovement ts funds movement in fimd$ At 31.3.23 At1.4.22 UDre5trleted fuDds G¢n¢rAI fvnd Stsff contingency fijnd Premises fund 373,239 IOD,00 71M,OQO 34,126 407,365 100.000 700,000 1,173,239 34,126 1,207,365 TOTAL FUNDS 1,173.239 34,126 1.207,365 Comparative net movement in funds, included in the thve are as follows; Incomitig r¢50ur¢es Resources expended Movement in funds Unrestrlcted funds General fund 530,027 (501,901) 34.126 Restricted fullds Hackney Parochial Charitses Tribunals Caseworker Tri88¢ Coordinator 26,000 8.667 23.125 (26.000) (8.667) (23,125) 57.792 (57,792) TOTAL FUNDS 593.819 (559.693) 34,126 Pag¢ 19 continued...

HACKNEY COMMUNrrY LAW CENfRE NOTES TO THE FINANCIAL sfATEMEKf5 - Mtstinued for the ytar ended 31 Marth 2024 14. MOVEMENT IN FUNDS- contillutd Hllckuey P4rotlAial Charide$. The ETant funded by Ihe Hackney PaTocial Charities was to support core ndiuB. RtxchiDg Communliitrs. This w&s fiU￿¢d by National Lottery Fund to offtr spec?alist housin8 2nd welfare bencfiis services. Trlage Coordinator. This ivas fi]nded by Waltham Forest Corthrnunity Hub All partnership wÉth Tnt￿ for London. TAbun*l$ Caseworker. This was funded by The City Bridg¢ Trusl for a Tribuna15 Caseworker to provide odvice ond support bencfii clients on appeals to the Fir5t- and Upp¢TrTi¢r Tribuna]s, and as a small contribution to overhetds, Is. RELATED PARTY DISCLOSURES There were no related party tr￿S&¢IT￿n$ for the year ended 31 March 2024. Page 20

HACKNEY COMMUMTY LAW CKNfRE DETAILED STATEMENT OF FINANCIAL ACTivfriES for the ye*r ended 31 fvfArch 2024 2024 2023 TNCOME AND ENDOIVMENTS D(trnitloDs gnd Iqa¢tEs Don3tions 12,714 10,339 lttve$l)nenl Ineome Deposil iccounl iaterest 17.434 5.517 Ch#ritable 9t￿￿tIeS Legol Aid & Costs Recov¢r¢d Gran 357361 297213 349,369 228,594 654,S73 577.963 Totsl kncomiD% Yesourcel 684,721 593,819 EXPENDITURE ChArltsble a¢ttvltleJ Wa8es & locum$ So¢i813¢curity Pension5 Rates and woter Josuronce Li8hi and heal Repairs, renewals & rnaintBnance Prnclicing certificates Staff welfBre TvlephoDe Posiag¢, printin8, gIAtlonery & publicit> Cornputer acces50ri¢s, software & support Prof¢5siona] subscriptions. cours¢ f¢e$ & library Accouniancy Miscellaneous expenses Re¢Nitrenf & trainin8 Le841 & professioingl fees DepTKi&tion of r￿Ur¢S & firtings 345,753 30,686 21,593 5,120 2,9(14 12,037 8,463 367.159 34,929 54,716 4.557 S,307 4,477 26,351 1,530 6,853 5,180 8,507 12J27 6,982 3.650 4.884 2,413 2,240 3,481 3J14 4,665 B,090 13J33 6,617 3,12S 6,661 lJJ87 SJ40 3,466 491165 555J93 Support ¢oJts GoverDaD¢e costs Auditors, remuneration 4JOO 4.100 Totsl resourc¢s expended 498,405 559.693 Netiueome 186356 34,126 This page does not fom part of the statutory financial siAt¢mcnl$ Page21