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2020-07-31-accounts

COMPANY NUMBER 2786099 CHARITY NUMBER 1024148

THE MARY WARD LEGAL CENTRE

(A COMPANY LIMITED BY GUARANTEE) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2020

MARY WARD LEGAL CENTRE REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2020

CONTENTS

Report from the Chair Report from the Chair 2
Reference and Administrative Details 3
Report of the Board of Trustees 4 - 10
Statement of Responsibilities of the Board of Trustees 11
12 - 14
Statement of Financial Activities 15
Balance Sheet 16
Statement of Cash Flows 17
Notes to the Financial Statements 18 - 28
Detailed Income and Expenditure Account 29 - 30

Page 1

THE MARY WARD LEGAL CENTRE REPORT FROM THE CHAIR FOR THE YEAR ENDED 31 JULY 2020

REPORT FROM THE CHAIR

supply. The Legal Centre helped 2,000 people with their legal issues during 2019-20, continuing to provide specialist advice casework and representation in the areas of debt, housing and welfare benefits, and a pro bono service offering advice on employment, housing, tax, consumer, general civil litigation, and family law.

Covid-19 has had a significant impact on the Legal Centre and its clients. During the initial phase of lockdown, demand for advice in some areas fell due to measures introduced to reduce the impact of Covid-19, such as debt recovery and housing possession action being stayed, face-to-face tribunal hearings for welfare benefits appeals and PIP and ESA assessments being suspended, and payment holidays, though demand for employment and family advice has risen dramatically. The Legal Centre is forecasting a surge in demand for advice on housing, debt and welfare benefits over the coming months when the measures to ease the impact of Covid-19 are removed, in particular when housing possession action resumes, and rising unemployment leads to increased debt and more people seeking benefits advice.

To address the impact of Covid-19 the Legal Centre has made a number of successful grant applications, securing funding from Trust for London via the Community Response Fund and the Community Justice Fund, and additional donations from our pro bono partners, including Linklaters, Clifford Chance, Eversheds, and Farrer & Co. The Legal Centre has been able to maintain access to its specialist advice service and pro bono clinic during the lockdown by transforming its services from face-to-face to telephone and email. Prior to the lockdown, the Legal Centre continued to offer advice at various outreach venues across London and continued to develop its housing advice service in Newham and Southwark and grow its public law work. With a new grant from Trust for London and continuation funding from the City Bridge Trust, the Centre has been able to provide much-needed help with welfare benefits appeals and advice to people across London.

The Legal Centre will have the benefit of funding from the Legal Education Foundation, under their Justice First Fellowship Scheme, to pay for another trainee solicitor from January 2021.

We are grateful to the following funders and donors for 2019/20: London Borough of Camden, Legal Aid Agency, Money and Pensions Service, Trust for London, City Bridge Trust, Legal Education Foundation, London Legal Support Trust, Henry Smith Charity, AB Charitable Trust, Linklaters, Clifford Chance, Eversheds, Weil Gotshal & Manges, and Farrer & Co.

Frances Bates

Chair

Page 2

MARY WARD LEGAL CENTRE

REFERENCE AND ADMINISTRATIVE DETAILS

REFERENCE DETAILS

Charity number: 1024148 Company number: 2786099 Address: 10 Great Turnstile, London WC1V 7JU Registered office: 42 Queen Square, London WC1N 3AQ

KEY MANAGEMENT PERSONNEL

represented by the following in 2019-20:

Warden, CEO Suzanna Jackson Deputy CEO Allister Duncan (retired 31 March 2020) Director of Mary Ward Legal Centre Paula Twigg Director of Finance and Resources Juliet Woodford

BOARD OF TRUSTEES

A full list of trustees is given on page 8 of these Financial Statements.

Ms. Beverley Campbell acted as Clerk to the Board of Trustees throughout the year under review.

PROFESSIONAL ADVISERS

FINANCIAL STATEMENTS AUDITOR

INTERNAL AUDITOR BANKERS

Buzzacott LLP 130 Wood Street London EC2V 6DL Haines Watts 30 Camp Road Farnborough Hants GU14 6EW The Co-operative Bank plc 3rd floor, St Paul's House 10 Warwick Lane London EC4M 7BP

Page 3

MARY WARD LEGAL CENTRE REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 JULY 2020

REPORT OF THE BOARD OF TRUSTEES

nnual Report, together with the Financial Statements of Mary Ward Legal Centre for the year ended 31[st] July 2020. This report is also prepared to meet inancial Statements for Companies Act purposes.

NATURE, OBJECTIVES AND STRATEGIES

LEGAL STATUS

The Centre is a company limited by guarantee (number 2786099), is a registered charity (number 1024148) and is governed by its Memorandum of Association dated 25 January 1993.

The Financial Statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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 (FRS102).

THE PURPOSE OF THE CENTRE

The principal object of the Centre is to provide members of the public in conditions of need, hardship or distress with advice, information, assistance and representation dealing with the question of housing, welfare rights, employment, immigration, taxation, insolvency and bankruptcy and other financial and legal problems.

ectives and in

planning future activities.

registered charity (number 223066) and a company limited by guarantee (number 46188).

CORE VALUES AND OBJECTIVES

alues are:

bjectives are:

Page 4

MARY WARD LEGAL CENTRE REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 JULY 2020

CORE VALUES AND OBJECTIVES (continued)

The Centre is on target to meet both the service and Strategic Objectives.

ACHIEVEMENTS AND PERFORMANCE

KEY ACHIEVEMENTS

s specific achievements for 2019-20 are outlined below:

The actual performance against the agreed targets is set out in the table below. The figures for the numbers of clients seen have been affected by Covid-19 primarily because the national lockdown from March 2020 meant people could no longer attend our office and outreach centres. Specific measures introduced nationwide at the start of lockdown, to reduce the impact of Covid-19 led to an initial reduction in demand. For example, housing possession cases being stayed, face-to-face tribunal hearings for welfare benefits appeals and PIP and ESA assessments being suspended, and suspension of debt recovery, and payment holidays. However performance measuring outcomes for clients remains high.

Page 5

MARY WARD LEGAL CENTRE REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 JULY 2020

PERFORMANCE INDICATORS

The actual performance against the agreed targets are set out in the table below:

Key Performance Indicator Target
2019/20		 Achieved
2019/20		 Target
2018-19		 Achieved
2018-19
Meet annual target for matter starts 2,500 2,009 2,500 2,502
Increase the number of people who
get advice through pro bono clinics		 350 228 330 358
Maintain a high level of client
satisfaction		 95% 95% 95% 98%
Maintain the high % of cases that
have a positive outcome		 92% 93% 92% 92%
A high % of clients who respond to
our survey report an improvement in
health and well-being		 88% 91% 88% 93%

FINANCIAL REVIEW

The results for the year are set out on page 15. There has been a surplus for the year of £34,085 (2018-19: deficit £159,329). Income, including the value in kind of pro bono donations of goods or services valued at £136,444 (2018-19: £138,823), rose overall by £101,665 to £1,232,404 (2018-19: £1,130,739). The increase in income reflects donations from several sources in response to the drop in Legal Aid Agency income as a result of the nationwide Covids ultimate holding company, Mary Ward Settlement.

Income from the Capitalise (now Debt Free London) contract, at £186,658, was lower than the previous year (201819: £223,798), the result of a new contract from April 2019 at approximately 75% of its previous value. Other income for specialist advice, which comes primarily from the Legal Aid Agency and the London Borough of Camden totalled £436,855, lower than the previous year (2018-19: £494,146), primarily because Legal Aid Agency earnings stalled following the national lockdown from March 2020 as a result of housing possessions being stayed. The City Bridge Trust Welfare Benefits project and the Comic Relief Financial Capability project, contributed £49,550 and £16,776 respectively (2018-19: £42,025 and £20,709). Other sources of funding included RBS Financial Capability, the Henry Smith Trust, the London Legal Support Trust, Trust for London, the Legal Education Foundation, and Farrer and Co Charitable Trust, jointly contributing £153,045. The two main corporate funders; Linklaters and Clifford Chance both continued with their generous funding, donating £60,000 and £20,980 respectively (2018-19: £40,000 and £20,980), and both continued to donate the services of legal trainees, pro bono, as in previous periods, Job Retention Scheme to support the salary costs of staff unable to work during the lockdown period. Mary Ward imate holding company donated £123,757 through the forgiveness of a long term intercompany loan.

Costs fell by £91,749 to £1,198,319 (2018-19: £1,290,068). Total salary costs were £916,270 (2018-19: £989,864), of which £75,000 (£2018-19: £75,000) was the recognised value of donated services from Linklaters LLP and Clifford Chance LLP. This reflects, primarily, a decrease in both operational and administrative staffing costs arising from reductions in staffing levels following the reduction in value of the Debt Free London contract from April 2019, and from other savings made while the premises were closed and working below capacity during the lockdown.

Page 6

MARY WARD LEGAL CENTRE REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 JULY 2020

FINANCIAL REVIEW (continued)

Agency cases means that there will be a time lag before the Centre is likely to benefit from the increased income streams we expect to be generated by the additional capacity. Costs have continued to be carefully managed where possible; however growth of services is essential in order to meet the future income targets essential for future sustainability, and the targets of our funders. The the current disparity between income and costs reflect increase in provision, planned over the next few years.

TREASURY MANAGEMENT

market transactions, the effective control of the risks associated with those activities and the pursuit of optimum performance consistent with those risks.

There was a net increase in the cash held by the Centre of £77,675 to £169,230 (2018-19: £91,555). This reflects more careful cash management over the period, and in particular, improved processes around billing for Legal Aid Agency work in progress

RESERVES POLICY

The Centre aims to hold reserves equivalent of 1 to 3 service in the event of unexpected financial crisis. Unrestricted reserves at 31[st] July 2020 were £82,707 (201819: £48,662) improved from 2018-19 at 83% of the lower end of target (2018-19: 45% of target). This reflects the above-mentioned donations from various sources, including forgiveness of the long term loan by Mary Ward Settlement which offsets what would otherwise have been an in-year deficit. The above-mentioned time lag to Legal Aid Agency income means that it is likely to be several years before the Centre sees a significant improvement in income streams. The expectation is that reserves will remain at the lower end of the target for 2-3 years until the longer term benefits of investment in the larger housing team are seen.

FUTURE DEVELOPMENTS

Looking forward the Legal Centre expects to be able to achieve the following:

FUNDRAISING

The Centre aims to achieve best practice in the way in which it communicates with donors and other supporters. It takes care with both the tone of its communications and the accuracy of its data to minimise the pressures on supporters. communication preferences can be changed at any time. The Centre manages its own fundraising activities and, during the period under review, has employed the services of a professional fundraising organisation who have made one of their employees available to provide hands-on expertise and operational input. The Centre undertakes to react to and investigate any complaints regarding its fundraising activities and to learn from them and improve its service.

During 2019-20, the Centre received no complaints about its fundraising activities.

Page 7

MARY WARD LEGAL CENTRE REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 JULY 2020

STRUCTURE GOVERNANCE AND MANAGEMENT

The following statement is provided to enable readers of the Annual Report and Financial Statements of the Centre to obtain a better understanding of its governance and legal structure. The statement covers the period from 1[st] August 2019 to 31[st] July 2020 and up to the date of the approval of the Annual Report and Financial Statements.

The Centre is a registered charity. The Board confirms that it has had due regard for the Charity Commission's guidance on public benefit and that the required statements appear elsewhere in these Financial Statements.

THE BOARD

The directors of the Centre, a charitable company, are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:

Frances Bates Chair Nadine Cartner Brian Chandler resigned 11/11/2019 Graham Collins Kim Duong Treasurer John Edwards Alex Horsup Beatriz Montoya Raja Nadarajan Andrew Peck Margaret Wheeler Vice Chair Emma Wyatt Company Secretary: Suzanna Jackson

Kim Duong was on maternity leave between June and October 2019.

Brian Chandler was not active as a trustee due to ill health, throughout the period under review.

APPOINTMENTS TO THE BOARD

The Centre operates selection criteria for recruitment of trustees to the Board so as to ensure that their skills and experience reflect the governance and operational needs of the Centre. Prospective trustees are interviewed by the Mary Ward Settlement Governance and Nominations Committee, which includes at least one trustee from the Centre. On selection, references will be taken up as to their suitability to be a trustee prior to a vote by the

TRUSTEE INDUCTION AND TRAINING

Each new trustee will have an induction programme designed to meet their needs as a trustee. The content of the programme will vary depending on their level of experience as a charity trustee and their knowledge and understanding of the Centre.

The programme will include spending time with each of the key management personnel. They are also encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Page 8

MARY WARD LEGAL CENTRE REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 JULY 2020

ORGANISATION

The Centre has its own Board of up to 14 members who are trustees, nominated by Mary Ward Settlement. For the period under review Mr J Edwards and Mr R Nadarajan were trustee other members were also trustees of the Mary Ward Settlement Board, which provides overall leadership and strategic direction. Sub-committees of the Settlement Board include a Finance Committee, Audit & Risk Committee and a Remuneration Committee which meet as necessary to manage key staffing, finance, fundraising and equal opportunities matters within a clear framework.

Day-to-day operational management of the Centre is delegated to the Chief Executive who is supported by a Senior Management Team consisting of the Director of the Centre, the Deputy Chief Executive, until his retirement on 31 March 2020, and the Director of Finance and Resources.

The Chief Executive and her Senior Management Team oversee the smooth running of the Centre's staff who are divided into teams in accordance with Centre activities and projects.

RELATED PARTIES AND CO-OPERATION WITH OTHER ORGANISATIONS

None of the trustees receive remuneration or other benefit from their work with the Centre, unless they are separately employed by the Centre as a member of staff. For the year under review, no trustee received remuneration in the year for their role as a trustee. There were no expenses and no related party transactions for the year ended 31[st] July 2020 (2018 19: none).

Any connection between a trustee or senior manager of the Centre and any organisation associated with the Centre must be disclosed to the Board in the same way as any contractual relationship with a related party. In the current year no such related party transactions were reported.

The Centre has built up strong positive relationships over many years with a range of agencies in both the public, private and charity sector. The Centre continues its outreach activities and the delivery of face-to-face legal advice to financially and socially excluded communities within London boroughs. As such, the Centre enjoys good co-operative working relations with an ever-growing number of partners and stakeholders in relation to a range of borough-based projects and activities that meet core charitable objectives.

PAY POLICY FOR KEY MANAGEMENT PERSONNEL

The trustees and the Senior Management Team comprise the key management personnel of the Centre in charge of directing and controlling, running and operating the Centre on a day to day basis.

The pay of the Senior Management Team is reviewed annually by the Remuneration Committee, which then makes recommendations to the full Board. The employment costs of the Senior Management Team for their work in relation to the Centre are allocated to the Centre.

RISK MANAGEMENT

The Board has a risk management strategy which comprises the following:

This work has identified that financial sustainability is the most significant risk to the Centre, given that 70% of its income, excluding value in kind donations, comes from three sources: the Capitalise (now Debt Free London) debt advice contract funded by the Money and Pensions Service, the Legal Aid Agency (LAA); and Camden Council.

Page 9

MARY WARD LEGAL CENTRE REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 JULY 2020

RISK MANAGEMENT (continued)

The Centre has expanded its housing advice provision having secured additional legal aid contracts for the London boroughs of Southwark and Newham, which will result in increased income streams as the services are developed.

The Capitalise (now Debt Free London) contract ended in March 2020, with new contracts confirmed at lower rates from April 2020 for one year, with the likelihood of extension to March 2022. Funding from Camden Council expired in March 2020 and renewed funding has been confirmed from April 2021 for a 7 year period, though at considerably lower rates. To reduce the impact of Covid-19 the Council made a concession to increase the grant to the pre-April 2020 rates for a further year. Legal Aid Agency funding is secure for three years until September 2021.

The main forms of mitigation are active contract management, with a special emphasis on maintaining good working relationships with each of those key funders. The other on-going mitigating action is to continue to try to diversify our source of funds. The Centre has been successful in accessing new streams of funding, but these are small in comparison to the existing contracts and tend to be time limited to usually no more than 3 years. Nevertheless, the reduction in a key funding stream from April 2020 means that some restructuring of teams has been necessary, with further cost savings likely to be needed from April 2021 if additional income streams cannot be found to replace the funding lost.

Other significant risks facing the Centre are increasing demands being placed on already hard-working staff and quality failure in the advice being offered. The first is mitigated by the use of an effective support and supervision system and regular team meetings, alongside a supportive culture and one that encourages open and honest communication. The second is minimised by the operation of an effective quality management system which is regularly externally assessed.

Other operational risks are considered to be at a low level and are monitored by management.

ny, Mary Ward Settlement has, and will continue to be supportive of the operations of the Centre, including confirming that it would assist with the provision of financial support, within its own means, should it prove necessary.

Page 10

MARY WARD LEGAL CENTRE STATEMENT OF RESPONSIBILITIES OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 JULY 2020

responsible for preparing t tatements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the directors to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the Centre for that period.

In preparing these Financial Statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Centre 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 Centre and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included -site. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

STATEMENT AS TO THE DISCLOSURE TO OUR AUDITORS

In so far as the trustees are aware at the time of appr

By order of the Board of Trustees

Frances Bates Chair

16 March 2021

Page 11

INDEPENDENT AUDITOR S REPORT TO THE MEMBERS OF THE MARY WARD LEGAL CENTRE

Opinion

for the year

ended 31 July 2020 which comprise the statement of financial activities, the balance sheet, the statement of cash flows, the principal accounting policies and the notes to the financial statements. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, ed Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable 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 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:

Other information

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

Page 12

INDEPENDENT AUDITOR S REPORT TO THE MEMBERS OF THE MARY WARD LEGAL CENTRE

Other information (continued)

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:

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 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:

Responsibilities of trustees

As explained more fully in the responsibilities statement, 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 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.

Page 13

INDEPENDENT AUDITOR S REPORT TO THE MEMBERS OF THE MARY WARD LEGAL CENTRE

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 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.

A further description of our responsibilities for the audit of the financial statements is located on the Financial at www.frc.org.uk/auditorsresponsibilities. This description forms part of our

Use of our report

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.

25 March 2021

Catherine Biscoe (Senior Statutory Auditor) For and on behalf of Buzzacott LLP, Statutory Auditor 130 Wood Street London EC2V 6DL

Page 14

MARY WARD LEGAL CENTRE STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2020

Notes
INCOME FROM:
Donations and legacies
3
Charitable activities:
Legal Services
4
Interest income
5
Other
CJRS income
6
TOTAL INCOME
EXPENDITURE ON:
Raising funds:
Generating donations
and grants
Charitable activities:
Legal services
7
TOTAL EXPENDITURE
NET
INCOME/(EXPENDITURE)
AND MOVEMENT IN
FUNDS
Transfers between
funds
Net movement in funds
RECONCILIATION OF
FUNDS:
FUNDS AT 1st AUGUST
2019
FUNDS AT 31st JULY
2020		 Unrestricted
Funds
£
369,072
15,350
15
26,264
410,701
22,882
-
22,882
387,819
(353,734)
34,085
48,622
82,707		 Restricted
Funds
£
-
821,703
-
-
821,703
-
1,175,437
1,175,437
(353,734)
353,734
-
-
-		 Total Funds
2020
£
369,072
837,053
15
26,264
1,232,404
22,882
1,175,437
1,198,319
34,085
-
34,085
48,622
82,707		 Unrestricted
Funds
£
222,453
28,000
196
-
250,649
27,863
-
27,863
222,786
(382,115)
(159,329)
207,951
48,622		 Restricted
Funds
£
-
880,090
-
-
880,090
-
1,262,205
1,262,205
(382,115)
382,115
-
-
-		 Total Funds
2019
£
222,453
908,090
196
-
1,130,739
27,863
1,262,205
1,290,068
(159,329)
-
(159,329)
207,951
48,622

All income and expenditure derive from continuing activities.

The charitable company has no recognised gains or losses other than those shown above.

The notes on pages 18 to 28 form part of these accounts.

Page 15

MARY WARD LEGAL CENTRE BALANCE SHEET

AS AT 31 JULY 2020

Notes
FIXED ASSETS
Tangible assets
CURRENT ASSETS
Work in progress
16
Debtors
17
Cash at bank and in hand
LIABILITIES
Creditors: amounts falling due within one year
18
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
Creditors: amounts falling due after more than one year
20
NET ASSETS
THE FUNDS OF THE CHARITY:
UNRESTRICTED FUNDS
General fund
RESTRICTED FUNDS
22
TOTAL FUNDS		 2020
£
-
122,021
152,861
169,230
444,112
(361,405)
82,707
82,707
-
82,707
82,707
82,707
-
82,707		 2019
£
-
108,535
190,467
91,555
390,557
(218,178)
172,379
172,379
(123,757)
48,622
48,622
48,622
-
48,622

The trustees have prepared the Financial Statements in accordance with section 398 of the Companies Act 2006 and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual Financial Statements required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 18 to 28 form part of these Financial Statements.

Signed

Frances Bates, Chair of the trustees on behalf of the trustees

Approved by the trustees on 16 March 2021

Company registration number: 2786099

Page 16

MARY WARD LEGAL CENTRE STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31 JULY 2020

Notes
Net cash flows from operating activities:
25
Cash flows from investing activities:
Interest income
Cash provided by investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2020
£
77,660
15
15
77,675
91,555
169,230		 2019
£
(99,561)
196
196
(99,365)
190,920
91,555

Page 17

MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2020

1. ACCOUNTING POLICIES

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the Financial Statements are laid out below:

a) Basis of preparation

The Financial Statements have been prepared for the year to 31[st] July 2020. They have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below, or the notes to these Financial Statements. They have been prepared in accordance with 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 (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006.

The Centre meets the definition of a public benefit entity under FRS102.

The Financial Statements are presented in sterling and are rounded to the nearest pound.

b) Preparation of the Financial Statements on a going concern basis

The Centre reported a cash inflow of £77,675 (2019: cash outflow of £99,365). The trustees are of the view that the immediate future for the Centre, over the next 12 to 18 months, is secure and, on that basis, the Centre is a going concern.

The fixed term nature of the major contracts on which the Centre relies continue to represent a significant risk. This has been mitigated, as far as it is possible to do so, by active contract management with a special emphasis on maintaining good working relationships with each of those key funders. Funding for each of the 3 major income sources has been confirmed until at least 2022, of which one, LB Camden, is secure until March 2028.

c) Critical accounting estimates and areas of judgement

Preparation of the Financial Statements requires the trustees to make significant judgements and estimates.

The item in the Financial Statements where these judgements and estimates have been made consist of the recoverability of work in progress and any consequent provision needed against work-in-progress and related debtors, and estimating the value of donated goods and services.

d) Income recognition

Income is recognised in the period in which the Centre has entitlement to the income and the amount can be measured reliably and it is probable that the income will be received. Income is deferred only when the Centre has to fulfil conditions before becoming entitled to it or where the donor or funder has specified that the income is to be expended in a future accounting period.

Legal Aid Agency income is recognised for all work carried out on approved Legal Aid Agency cases at the point in time it is earned, at Legal Aid Agency rates. Where cases become eligible for payment at commercial, Inter Partes, rates, the higher fee is recognised only when the case is complete and ready to be billed.

Income comprises donations, bank interest, grants, fee and contractual income and other sundry income.

Page 18

MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2020

1. ACCOUNTING POLICIES (continued)

d) Income recognition (continued)

Donations and grants are recognised when the Centre has confirmation of both the amount and settlement date. In the event of donations and grants pledged but not received, the amount is accrued for where the receipt is considered probable. In the event that a donation or grant is subject to conditions that require a level of performance before the Centre is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Centre and it is probable that those conditions will be fulfilled in the reporting period.

Fee and contractual income represent the amounts receivable for the services provided to clients, excluding value added tax, under contractual obligations which are performed gradually over time. Incomplete contracts at the balance sheet date are accounted for by reference to the fair value of the work performed and amounts due but not received at the balance sheet date are described in the Financial Statements as contractual income debtors.

Other sundry income is recognised to the extent that it is probable that the economic benefits will flow to the Centre and the revenue can be measured reliably. It is measured at fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

e) Donated services

Donated professional services are recognised as income when the Centre has control over them, any conditions associated with the donated service having been met, the receipt of economic benefit from the use by the Centre of the item is probable and that the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102), the time of general volunteers is not recognised.

On receipt, donated professional services are recognised on the basis of the value of the gift to the Centre which is the amount that the Centre would have been willing to pay to obtain those services on the open market; a corresponding amount is then recognised in expenditure in the same period as the receipt.

f) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Centre; this is normally upon notification of the interest paid or payable by the Bank.

g) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the Centre. Restricted funds are donations which the donor has specified are to be solely used for particular areas of

h) Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Centre to make a payment 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.

All expenditure is accounted for on an accruals basis and is classified as follows:

Expenditure on raising funds includes all expenditure associated with raising funds for the Centre.

Page 19

MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2020

1. ACCOUNTING POLICIES (continued)

h) Expenditure recognition (continued)

Expenditure comprises the costs of charitable activities in respect to the Centre

All expenditure is stated inclusive of irrecoverable VAT.

i) Allocation of support costs

Support costs represent indirect charitable expenditure. In order to carry out the primary purposes of the Centre it is necessary to provide support in the form of personnel development, financial procedures, provision of office services and equipment and a suitable working environment.

Governance costs comprise the costs involving the public accountability of the Centre (including audit costs) and costs in respect to its compliance with regulation and good practice.

Support costs and governance costs are apportioned as detailed in note 8.

j) Leased assets

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the Statement of Financial Activities as incurred.

The Centre has a 4 and a half year operating lease, until July 2022, with Meraki Holdings on the property it occupies at 10 Great Turnstile. The amount payable by the Centre under the lease (exclusive of rates and service charge) is £66,840 per annum.

k) Tangible fixed assets

Individual fixed assets costing more than £1,000 or more are capitalised at cost and are depreciated over their useful economic lives on a straight line basis as follows:

Furniture, fixtures and office equipment 20%

l) Work in progress

Work in progress is the estimated value of legal work completed that could have been invoiced at 31[st] July of the year in question. The value is calculated with reference to the time recorded by case workers which is expected to result in billable work, and is valued at standard Legal Aid Agency rates.

m) Debtors

Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material.

n) Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short term deposits. Cash placed on deposit for more than one year is disclosed as a fixed asset investment.

Page 20

MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2020

1. ACCOUNTING POLICIES (continued)

o) Creditors

Creditors are recognised when there 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. Creditors are recognised at the amount the Centre anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

p) Pension contributions

Contributions in respect of the Centre bution pension scheme are charged to the Statement of Financial Activities when they are payable to the scheme. The Centre has no liability beyond making its rated by the National Employers Savings Trust (NEST). Staff make a contribution of 2% and the Centre 6%.

2. LEGAL STATUS OF THE CENTRE

The Centre is a company limited by guarantee and has no share capital. In the event of the Centre being wound up, the liability in respect of the guarantee is limited to £1 per member of the Centre.

3. INCOME FROM DONATIONS AND LEGACIES

Donations:
Gifts
Long term intercompany loan forgiven by Mary Ward Settlement (note 20)
Donated services		 2020
£
108,871
123,757
136,444
369,072		 2019
£
83,630
-
138,823
222,453

Gifts include an annual payment of £60,000 from Linklaters LLP and £20,980 from Clifford Chance LLP. Donated services comprise the estimated value of solicitors attending advice clinics and seconded trainee solicitors by Linklaters LLP and Clifford Chance LLP. The equivalent expenditure of the donated services is included in operational staff costs and professional fees.

The Centre also benefits from the involvement and support of a number of other volunteers. In accordance with FRS102 and the Charities SORP (FRS102), the economic contribution of general volunteers is not recognised in the Financial Statements.

Page 21

MARY WARD LEGAL CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2020

4. INCOME FROM CHARITABLE ACTIVITIES

NCOME FROM CHARITABLE ACTIVITIES
Legal services:
Revenue grants
Advice and casework		 2020
£
117,973
719,080
837,053		 2019
£
100,327
807,763
908,090

5. INTEREST AND INVESTMENT INCOME

All of the Centre's interest and investment income of £15 (2019: £196) comes from money held in interest bearing deposit accounts.

6. OTHER INCOME

support the

salaries of staff unable to work during the lockdown period.

7. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

Salaries (including value in kind services)
Casework costs
Insurance
Other direct costs
Support costs		 2020
£
676,212
69,288
2,990
20,221
406,726
1,175,437		 2019
£
711,068
61,333
3,107
22,517
464,180
1,262,205

8. SUMMARY ANALYSIS OF EXPENDITURE AND RELATED INCOME FOR CHARITABLE ACTIVITIES

Costs
Advice and casework contracts
Revenue grants		 2020
£
(1,175,437)
719,080
117,973
(338,384)		 2019
£
(1,262,205)
807,763
100,327
(354,115)

Page 22

MARY WARD LEGAL CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2020

9. ANALYSIS OF SUPPORT COSTS (incl. GOVERNANCE COSTS)

NALYSIS OF SUPPORT COSTS (incl. GOVERNANCE COSTS)
Staff costs
Recruitment costs
Computer costs
Audit costs
Premises
Other support costs		 2020
£
229,736
1,000
29,875
11,300
110,243
24,571
406,725		 2019
£
269,383
1,115
24,499
10,000
112,057
47,126
464,180

10. NET INCOME/(EXPENDITURE) FOR THE YEAR

2020
This is stated after charging:
£
:
Financial statements audit
5,800
SAR audit
5,500
Operating lease rentals
66,840
11. ANALYSIS OF STAFF COSTS, TRUSTEE EXPENSES AND THE COST OF KEY
MANAGEMENT PERSONNEL
2020
£
Wages and salaries (including £75,000 value in kind (2019: £75,000)
799,796
Social security costs
Other pension costs
68,388
48,086
916,270		 2020
£
5,800
5,500
66,840		 2019
£
5,000
5,000
66,840
2019
£
865,654
71,782
52,428
989,864

No above £60,000 in the year (2019: none).

9: £nil) nor did they receive any other benefits from employment, nor were they reimbursed any expenses (2019: £nil) except where they were employed separately by the parent company, Mary Ward entity, the Mary Ward Centre. No Centre trustee received payment for professional or other services supplied to the Centre (2019: £nil).

The key management personnel of the Centre comprise the trustees and the Director of the Legal Centre. It also comprises members of the Senior Management Team of Mary Ward Settlement who provided services to the Legal Centre as part of their role for the Mary Ward Settlement. These members of staff did not receive any additional remuneration for their work on behalf of the Legal Centre, however, a portion of their costs were recharged by the Mary Ward Settlement. Total recharged costs from the Mary Ward Settlement for recharged staff was £154,964 (2019: £180,276), of which £10,477 (2019: £14,067) related to the Senior Management Team. Total key management personnel remuneration for the year was £68,030 (2019: £68,045).

Page 23

MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2020

12. STAFF NUMBERS

The average number of staff employed each month was 24 (2019: 24). The average number of staff, in both number and full-time equivalent, employed each month was as follows:

Operational staff
Support staff		 2020
No.
fte
20
15
4
3
24
18		 2019
No.
fte
19
16
5
4
24
20

13. ULTIMATE PARENT UNDERTAKING AND RELATED PARTY TRANSACTIONS

Mary Ward Settlement, a registered charity (Charity Registration Number 223066) and company (Company Registration Number 46188) is the ultimate parent undertaking of the Centre. The Financial Statements do not include disclosure of transactions between the Centre and the Settlement. As a 100% controlled subsidiary undertaking, the Centre is exempt from the requirement to disclose such transactions under Financial Reporting Standard 102 Section 33.

There were no other related party transactions in the year (2019: none).

14. GOVERNMENT GRANTS

The Centre receives income from both the Legal Aid Agency and the London Borough of Camden. However all of the funding is contractual and relates directly to the provision of services.

15. CORPORATION TAXATION

The Centre is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

16. WORK IN PROGRESS

Work in progress is the value of legal casework not assessed by the Legal Aid Agency.

17. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Prepayments and accrued income		 2020
£
89,806
-
63,055
152,861		 2019
£
160,358
696
29,413
190,467

Page 24

MARY WARD LEGAL CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2020

18. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Taxes and social security costs
Accruals and deferred income
Annual leave accrual
Other creditors
Amounts owed to group companies		 2020
£
2,651
24,725
191,122
14,319
-
128,588
361,405		 2019
£
1,147
32,320
114,601
21,629
1,786
46,695
218,178

19. DEFERRED INCOME

Deferred income is made up of income, received in advance, for services to be delivered after the 31[st] July 2020.

Opening balance as at 1st August
Amount released to income earned from charitable activities
Amount deferred in year
Balance as at 31st July
20.CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
Mary Ward Settlement		 2020
£
82,312
(82,312)
159,864
159,864
2020
£
-
-		 2019
£
68,141
(68,141)
82,312
82,312
2019
£
123,757
123,757

The interest free loan from the Centre imate holding company was forgiven during the year.

21. LEASE OBLIGATIONS

At 31st July the Centre had minimum lease payments under non-cancellable operating leases as follows:

Land and buildings
Not later than one year
Later than one year		 2020
£
66,840
66,840
133,680		 2019
£
66,840
91,745
158,585

Page 25

MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2020

22. ANALYSIS OF CHARITABLE FUNDS

Restricted funds:
Legal Aid Agency
Money
and
Pensions
Service
Debt
Free
London
London
Borough
of
Camden Advice Services
Housing Possession Court
Duty Scheme (HPCDS)
Cardinal Hume Centre
Comic Relief
City Bridge Trust
RBS Financial Capability
The Henry Smith Charity
Legal Education
Foundation
St Andrews Holborn
Trust for London
Trust for London (Covid)
Total restricted funds
Unrestricted funds:
General fund
Total unrestricted funds
Total funds		 Balance
1 August
2019
as restated
£
-
-
-
-
-
-
-
-
-
-
-
-
-
48,622
48,622
48,622		 Movement
Income
£
192,165
186,658
244,690
4,300
8,031
16,776
49,550
6,904
26,017
21,068
9,656
43,888
12,000
821,703
410,701
410,701
1,232,404		 in resources
Expenditure
£
(274,774)
(266,898)
(349,878)
(6,148)
(11,484)
(23,988)
(71,850)
(9,872)
(37,201)
(30,125)
(13,807)
(62,754)
(16,658)
(1,175,437)
(22,882)
(22,882)
(1,198,319)		 Transfers
£
82,608
80,240
105,188
1,848
3,453
7,212
22,300
2,968
11,184
9,057
4,151
18,866
4,658
353,734
(353,734)
(353,734)
-		 Balance
31 July
2020
£
-
-
-
-
-
-
-
-
-
-
-
-
-
82,707
82,707
82,707

Where income has been received specifically for services provided by the Centre it is shown as restricted income. Expenditure has been fully allocated to those services provided by the Centre based on operational allocated expenditure exceeds the sources of restricted income for each service.

Name of Fund Description, nature and purpose of fund

General Fund

Funds that can be used for any purpose consistent with the achievement of the

Legal Aid Agency

Funding for housing advice and representation (where applicable) for people eligible for legal aid

Money and Advice Service Debt Free London

Funding to provide face-to-face debt advice

London Borough of Funding to provide specialist advice in the areas of debt, housing and Camden Advice Services welfare benefits, to people who live, work, or study in Camden. Housing Possession Court Funding for one-off advice provided at the court for people facing Duty Scheme possession proceedings as part of the duty scheme. Comic Relief

Funding to develop and deliver free financial capability courses to users of local community organisations in Camden.

Page 26

MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2020

22. ANALYSIS OF CHARITABLE FUNDS (continued)

Name of Fund Description, nature and purpose of fund

City Bridge Trust Funding for a welfare benefits caseworker to provide specialist welfare benefits advice pan-London and supporting volunteers to help provide disability benefits form filling.

Money Advice Trust One-off grant under their innovation grant scheme to develop financial capability resources for people with English as a second language.

RBS Financial Capability Funding to develop and deliver free financial capability courses pan-London.

The Henry Smith Charity Funding for a Housing Support Worker to work with vulnerable clients to provide a holistic service to the Centre's housing clients to help sustain tenancies and break the cycle of homelessness.

The Trust for London

However, following the changes to Legal Aid funding, this service was closed and advice clinic.

Legal Education

Foundation Funding for a trainee solicitor at the Centre as part of the LEF's Justice First Fellowship

St Andrews Holborn Funding towards the core costs of providing specialist welfare rights advice to

Restricted funds:
Legal Aid Agency
Money and Pensions Service
Capitalise Debt Funding
London Borough of Camden
Advice Services
HPCDS at Clerkenwell Court
Cardinal Hume Centre
Comic Relief
City Bridge Trust
RBS Financial Capability
The Henry Smith Charity
Legal Education Foundation
The Law Society TLEF Skype
Project
Total restricted funds
Unrestricted funds:
General fund
Total unrestricted funds
Total funds		 Balance
Movement
1 August
Income
2018
as restated
£
£
-
249,456
-
223,798
-
244,690
-
6,043
-
3,000
-
20,709
-
42,025
-
18,042
-
24,600
-
42,727
-
5,000
-
880,090
207,951
250,649		 in resources Transfers
Expenditure
£
£
(307,227)
57,771
(338,900)
115,102
(370,538)
125,848
(9,151)
3,108
(4,543)
1,543
(31,360)
10,651
(63,639)
21,614
(27,321)
9,279
(37,252)
12,652
(64,702)
21,975
(7,572)
2,572
(1,262,205)
382,115
(27,863)
(382,115)		 in resources Transfers
Expenditure
£
£
(307,227)
57,771
(338,900)
115,102
(370,538)
125,848
(9,151)
3,108
(4,543)
1,543
(31,360)
10,651
(63,639)
21,614
(27,321)
9,279
(37,252)
12,652
(64,702)
21,975
(7,572)
2,572
(1,262,205)
382,115
(27,863)
(382,115)		 Balance
31 July
2019
£
-
-
-
-
-
-
-
-
-
-
-
-
48,622
207,951
250,649		 (27,863) (382,115) 48,622
207,951
_1,130,739 _		 (1,290,068) - 48,622

Page 27

MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2020

23. ANALYSIS OF NET ASSETS BETWEEN FUNDS

General fund
Restricted funds
General fund
Restricted funds
24.POST BALANCE SHEET EVENTS
There have been no events that will have a material		 Fixed
assets
Current
assets
Liabilities
£
£
£
-
444,112
(351,405)
-
-
-
-
444,112
(351,405)
-
390,557
(341,935)
-
-
-
390,557
(341,935)
impact on the Financial Statements.		 2020
Total
£
82,707
-
82,707
2019
Total
48,622
-
48,622

25. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET FLOW FROM OPERATING ACTIVITIES

Net movement in funds
(Increase) in work in progress
Decrease in debtors
Increase in creditors
Interest earned
Net cash used in operating activities
Analysis of net debt		 At 1
August
2019
£		 2020
£
34,085
(13,486)
37,606
19,470
(15)
77,660
Cash flows
£
Other non-
cash
changes
£
77,675		 2020
£
34,085
(13,486)
37,606
19,470
(15)
77,660
Cash flows
£
Other non-
cash
changes
£
77,675		 2019
£
(159,329)
(49,860)
30,915
78,909
(196)
(99,561)
At 31 July
2020
£
Total cash and cash equivalents:Cash at bank and in hand 91,555 77,675 169,230

26. CLIENT MONIES

As at 31[st] July 2020 the Centre held money on behalf of clients in "Client" bank accounts of £66,986 (2019: £65,441).

Page 28

MARY WARD LEGAL CENTRE

DETAILED INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 JULY 2020

This page does not form part of the audited Financial Statements

INCOME
Grants
Farrer & Co Charitable
Trust
The Henry Smith Charity
London Legal Support Trust
Legal Education Foundation
fellowship funding
Trust for London
Trust for London (Covid)
AB Charitable Trust
The Law Society
Advice, casework and net
disbursements
Legal Aid Agency
NfP
grant
Legal Aid Agency
HPCDS
at Clerkenwell CC
Debt Free London project
LB Camden Specialist
Advice Services
LB Camden Disability
project
Comic Relief financial
capability project
City Bridge welfare benefits
project
St Andrew Holborn
Cardinal Hume Centre
RBS Financial Capability
Training income
Other advice, casework &
net disbursements
Other
General donations and
fundraising
Linklaters donations
Clifford Chance donations
Value in kind
Linklaters
Value in kind
Clifford
Chance
Clients' contributions
Interest on deposit account
CJRS furlough rebate
TOTAL INCOME
TOTAL EXPENDITURE
SURPLUS (DEFICIT)		 Unrestricted
Funds
£
5,000
-
10,000
-
-
-
-
-
15,000
-
-
-
-
-
-
-
-
-
-
-
-
-
141,228
60,000
30,890
86,444
50,000
420
15
26,264
410,351
410,351
(22,882)
399,469		 Restricted
Funds
£
-
26,017
-
21,068
43,888
12,000
-
-
102,973
50,673
4,300
186,658
161,100
83,590
16,776
49,550
9,656
8,031
6,904
-
141,842
719,080
-
-
-
-
-
-
-
-
-
822,053
(1,175,437)
(365,384)		 Total Funds
2020
£
5,000
26,017
10,000
21,068
43,888
12,000
-
-
117,973
50,673
4,300
186,658
161,100
83,590
16,776
49,550
9,656
8,031
6,904
-
141,842
719,080
141,228
60,000
30,890
86,444
50,000
420
15
26,264
422,351
1,232,404
(1,198,319)
34,085		 Unrestricted
Funds
as restated
£
3,000
-
10,000
-
15,000
-
28,000
-
-
-
-
-
-
-
-
-
-
-
-
-
18,170
40,000
20,980
88,823
50,000
4,480
196
222,649
250,649
(27,863)
222,786		 Restricted
Funds
as restated
£
-
24,600
-
42,727
-
-
5,000
72,327
59,215
6,043
223,798
161,100
83,590
20,709
42,025
3,000
18,042
190,241
807,763
-
-
-
-
-
-
880,090
(1,262,205)
(382,115)		 Total
Funds
2019
as
restated
£
3,000
24,600
10,000
42,727
-
15,000
5,000
100,327
59,215
6,043
223,798
161,100
83,590
20,709
42,025
3,000
18,042
190,241
807,763
18,170
40,000
20,980
88,823
50,000
4,480
196
222,649
1,130,739
(1,290,068
)
(159,329)

Page 29

MARY WARD LEGAL CENTRE

DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JULY 2020

This page does not form part of the audited Financial Statements

EXPENDITURE
ADMINISTRATION
Salaries and related
contributions
Recruitment advertising +
other costs
Postage and carriage
Telephone and fax
Printing and stationery
Photocopying
Audit and accountancy
Legal & professional fees
Travelling
General office expenses
(incl. H&S)
General computer expenses
PR literature/brochures &
fundraising
Bank charges
ESTABLISHMENT
Rent
Service charge
General + water rates
Electricity + gas
Cleaning
Premises maintenance
OPERATIONAL
Salaries and related
contributions
Irrecoverable disbursements
Client compensation claims
Case cost drafting fees
File storage
Solicitors practising
certificates
Insurance
Books + subscriptions
Volunteers' expenses
Refreshments / other staff
expenses
Professional Fees
Training costs
Project related costs
TOTAL EXPENDITURE		 Unrestricted
Restricted
Total Funds
Unrestricte
d
Restricted
Total Funds
Funds
Funds
2020
Funds
Funds
2019
£
£
£
£
£
£
-
240,088
240,088
10,796
268,000
278,796
-
1,000
1,000
-
1,115
1,115
-
5,902
5,902
-
7,299
7,299
-
5,971
5,971
-
8,482
8,482
-
3,435
3,435
-
9,043
9,043
-
1,782
1,782
-
1,738
1,738
-
11,300
11,300
-
10,000
10,000
11,372
-
11,372
17,067
13,242
30,309
-
472
472
-
1,557
1,557
-
348
348
-
461
461
-
29,875
29,875
-
24,499
24,499
-
525
525
-
325
325
-
327
327
-
965
965
11,372
300,327
311,629
27,863
346,726
374,589
-
65,616
65,616
-
66,914
66,914
-
15,340
15,340
-
15,931
15,931
-
12,290
12,290
-
12,820
12,820
-
8,377
8,377
-
8,542
8,542
-
5,015
5,015
-
6,702
6,702
-
3,605
3,605
-
1,148
1,148
-
110,243
110,243
-
112,057
112,057
11,510
664,702
676,212
-
711,068
711,068
-
182
182
-
85
85
-
4,625
4,625
-
-
-
-
2,782
2,782
-
10,666
10,666
-
8,228
8,228
-
7,328
7,328
-
2,589
2,589
-
2,944
2,944
-
9,969
9,969
-
7,121
7,121
-
3,964
3,964
-
3,001
3,001
-
387
387
-
1,492
1,492
-
687
687
-
1,382
1,382
-
61,699
61,699
50,583
50,583
5,054
5,054
7,395
7,395
-
357
357
11,510
764,867
776,377
-
803,422
803,422
22,882
1,175,437
1,198,319
27,863
1,262,205
1,290,068

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