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2023-07-31-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 2023

MARY WARD LEGAL CENTRE REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

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
Members 12
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 2023

REPORT FROM THE CHAIR

-23, 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, consumer, general civil litigation, and family law.

address this increased demand the Centre was able to secure some additional funding to provide housing and welfare benefits advice to residents in Camden, Newham and Enfield.

The need for help with Welfare Benefits appeals continues to grow and, as a result, the Centre secured additional funding from the Access to Justice Foundation to provide specialist welfare benefits advice and representation to people in need across London.

The Centre is seeing more and more people in need of help with dealing with their debts. Many clients feel utterly desperate as they struggle financially to meet their everyday needs. Funding from the Money and Pensions Service through the Debt Free Advice partnership enabled the Centre to provide much-needed debt advice to Londoners struggling with their debts, including successful applications for Debt Relief Orders, writing off the debts and removing huge pressures on people.

Through a partnership with other advice providers and food banks in Newham the Centre is offering specialist advice to Newham food bank users with funding from the GLA.

The Centre is pleased to be training three trainee solicitors, which will increase its capacity to help more people whilst enabling a much-needed growth in future social welfare lawyers. We would like to thank the Justice First Fellowship scheme and Linklaters for their funding which has enabled us to provide this opportunity.

The hard work and commitment of the Centre staff and pro bono volunteers has resulted in many successful outcomes for clients, including reducing homelessness, increasing incomes, reducing debts, improving housing conditions and wellbeing.

We are grateful to the following funders and donors for 2022-23 who have enabled us to continue our work in changing lives: London Borough of Camden, Legal Aid Agency, Money and Pensions Service, Trust for London, Access to Justice Foundation, Legal Education Foundation, London Legal Support Trust, Henry Smith Charity, GLA, Linklaters, Clifford Chance, Farrer & Co, Matrix Chambers and Bishop & Sewell LLP.

Frances Bates

Chair

Page 2

MARY WARD LEGAL CENTRE

REFERENCE AND ADMINISTRATIVE DETAILS

REFERENCE DETAILS

Charity number: 1024148 Company number: 2786099 Address and Registered Office: Queensway House, 275-285 High St, Stratford, London E15 2TF

KEY MANAGEMENT PERSONNEL

represented by the following in 2022-23:

Warden, CEO Suzanna Jackson (until 20[th] March 2023) Therese Reinheimer-Jones (from 20[th] March 2023) 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

Buzzacott LLP 130 Wood Street London EC2V 6DL

INTERNAL AUDITOR

BANKERS

Validera 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 2023

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 2023. 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.

The trustees confirm that they have referred to

planning future activities.

The Centre is a wholly owned subsidiary of Mary Ward 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 2023

CORE VALUES AND OBJECTIVES (continued)

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

ACHIEVEMENTS AND PERFORMANCE

KEY ACHIEVEMENTS

-23 are outlined below:

Page 5

MARY WARD LEGAL CENTRE REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 JULY 2023

PERFORMANCE INDICATORS

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

Key Performance Indicator Target
2022-23		 Achieved
2022-23		 Target
2021-22		 Achieved
2021-22
Meet annual target for matter starts 1,480 1,887 1,295 1,431
Maintain the number of people who
get advice through pro bono clinics		 175 174 175 163
Maintain a high level of client
satisfaction		 95% 99% 95% 99%
Maintain the high % of cases that
have a positive outcome		 92% 95% 92% 94%
A high % of clients who respond to
our survey report an improvement in
health and well-being		 88% 94% 88% 95%

FINANCIAL REVIEW

The results for the year are set out on page 16. There has been a deficit for the year of £43,798 (2021-22: deficit £65,669). Income, including the value in kind of pro bono donations of goods or services valued at £75,000 (202122: £78,053), increased overall by £66,931 to £1,077,070 (2021-22: £1,010,139). The increase reflects a rise in grants to support the work of the Centre.

Income from the Debt Free London contract, at £153,835, was lower than the previous year (2021-22: £206,583), due to a change in the contract terms. Other income for specialist advice, which comes primarily from the Legal Aid Agency and the London Borough of Camden totalled £419,354, (2021-22: £353,191). Legal aid income remained low, following a backlog of work in the Courts after the Covid-19 pandemic and which continued to impact the number of possession cases being listed, and consequently the volume and value of legal aid work has remained lower than pre-pandemic norms.

Other sources of funding included the Access to Justice Foundation, the Henry Smith Charity, the London Legal Support Trust, Trust for London, and the Legal Education Foundation, jointly contributing £301,526. The two main corporate funders; Linklaters and Clifford Chance both continued with their generous funding, donating £83,000 and £30,000 respectively (2022: £65,000 and £30,000), and both continued to donate the services of trainee solicitors, pro bono, as in previous periods, which have been valued at a total of £75,000.

Page 6

MARY WARD LEGAL CENTRE REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 JULY 2023

FINANCIAL REVIEW (continued)

Costs rose by £45,060 to £1,120,868 (2021-22: £1,075,808). Total salary costs were £898,072 (2021-22: £869,193), of which £75,000 (2021-22: £75,000) was the recognised value of donated services from Linklaters LLP and Clifford Chance LLP. Other admin and premises costs rose by £8,781 to £222,796 (2021-22: £206,615) during 2022-23 compared to 2021-22, a relatively modest increase of 7.8% in line with inflation in the wider economy during the period, and reflects the tightly control of expenditure during a continuing period of lower activity and sustained pressure on income.

Costs continue to be carefully managed where possible; however, growth of services is essential in order to meet the future income targets for future sustainability, and the targets of our funders. T services remains high and the current disparity between income and costs reflect a commitment to an 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 £34,279 to £78,709 (2021-22: £44,430). While an improvement on the position at the end of 2022, this continuation of relatively low cash balances is indicative of the tight margins in the operational activity of the Centre. Careful treasury management will remain an essential level.

RESERVES POLICY AND GOING CONCERN

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 2023 were £82,177 (2022 £125,975) a worsening from 2021-22 to 100% of the lower end of target, and 33% of the higher end (2022: 126% of lower end of target and 41% of the higher end). This reflects the reported deficit for a fourth year impacted by longer legacy of Covid-19. The above-mentioned impact on Legal Aid Agency income means that it is likely to be at least a year 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.

The Centre has developed detailed financial projections which include modelling the impact of lower activity and the cost of living crisis on its plans for growth, and the impact of key risks and uncertainties. This work has financial impact of the challenges and uncertainties that impact the Centre. , 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. As such the Board considers that the Centre has adequate resources to continue in operational existence for the foreseeable future and until at least April 2025. For this reason it continues to adopt the going concern basis in preparing the financial statements.

FUTURE DEVELOPMENTS

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

Page 7

MARY WARD LEGAL CENTRE REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 JULY 2023

FUNDRAISING

The Centre manages its own fundraising activities and 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. and never sells or shares data, and ensures that communication preferences can be changed at any time. The Centre undertakes to react to and investigate any complaints regarding its fundraising activities and to learn from them and improve its service.

During 2022-23, the Centre received no complaints about its fundraising activities.

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 2022 to 31[st] July 2023 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 (appointed 1[st] March 2024) Chair (from 1[st] March 2024) Nadine Cartner Graham Collins James Collins Christine Cryne Chair (until 29[th] February 2024) Kim Duong Treasurer Eva Henry Beatriz Montoya Paul Nichols Simone Selzer Sally Todd Emma Wyatt Company Secretary: Suzanna Jackson (until 20[th] March 2023) Therese Reinheimer-Jones (from 20[th] March 2023)

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 2023

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 P Nichols and Ms E Wyatt were trustees of the Centre only. All other members were also trustees of the Mary Ward Settlement Board, which provides overall leadership and strategic direction. Subcommittees 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 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. 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 2023 (2022: 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 over half of its income, excluding value in kind donations, comes from three sources: the 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 2023

RISK MANAGEMENT (continued)

The Centre has a strategy to expand its housing advice provision having secured additional legal aid contracts for the London boroughs of Southwark and Newham, leading to increased income streams as the services are developed and as the longer term impact of Covid-19 on legal aid income begins to recede. The key risk from this strategy relates to the current uncertainty over how quickly legal aid income will grow, following the impact of Covid-19 on the volume of housing possession work, which has impacted both income and cash flow. In mitigation, the plan to grow the team has been temporarily stalled while legal aid income has been low, and a close watch is being kept on volumes and billing.

To address the risk of over-reliance on a small number of key funders, we 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.

Other significant risks facing the Centre are increasing demands being placed on already hard-working staff and quality failure in the advice being offered, and in our ability to recruit good staff either to replace leavers, or as we seek to grow the Housing Team. 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. To mitigate the risk of not being able to recruit suitably qualified staff, the Centre is investing in trainee solicitor/ apprentice roles.

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

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 2023

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;

make judgements and estimates that are reasonable and prudent;

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

By order of the Board of Trustees

Frances Bates Chair

Page 11

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

Opinion

We have audited the financial statements of The Mary Ward Legal Centre ended 31 July 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows, and the notes to the financial statements, including the principle accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, l Reporting Standard applicable in the UK and Republic of (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those stand

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 fin Standard, and we have fulfilled our other ethical responsibilities in accordance with these. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustee in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in 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.

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.

Opinion on other matters prescribed by the Companies Act 2006

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

Page 12

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

Matters on which we are required to report by exception

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

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

Responsibilities of trustees

As explained more trustees, who are also the directors 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 trustee 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.

statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

Page 13

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

We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of this report

This report is made solely to the charity’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might stat e to the charity’s members those matters that 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 charity and the chari ty’s members as a body, for our audit work, or the opinions we have formed.

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

Date: 11 April 2024

Page 14

MARY WARD LEGAL CENTRE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2023

Notes
INCOME FROM:
Donations and legacies
3
Charitable activities:
Legal Services
4
Other
CJRS income
5
TOTAL INCOME
EXPENDITURE ON:
Raising funds:
Generating donations
and grants
Charitable activities:
Legal services
6
TOTAL EXPENDITURE
NET
INCOME/(EXPENDITURE)
AND MOVEMENT IN
FUNDS
Transfers between
funds
Net movement in funds
RECONCILIATION OF
FUNDS:
FUNDS AT 1st AUGUST
2022
FUNDS AT 31st JULY
2023		 Unrestricted
Funds
£
181,155
119,619
-
300,774
11,510
-
11,510
289,264
(333,062)
(43,798)
125,975
82,177		 Restricted
Funds
£
18,333
757,963
-
776,296
-
1,109,358
1,109,358
(333,062)
333,062
-
-
-		 Total Funds
2023
£
199,488
877,582
-
1,077,070
11,510
1,109,358
1,120,868
(43,798)
-
(43,798)
125,975
82,177		 Unrestricted
Funds
£
192,433
61,179
4,974
258,586
11,510
-
11,510
247,076
(312,745)
(65,669)
191,644
125,975		 Restricted
Funds
£
-
751,553
-
751,553
-
1,064,298
1,064,298
(312,745)
312,745
-
-
-		 Total Funds
2022
£
192,433
812,732
4,974
1,010,139
11,510
1,064,298
1,075,808
(65,669)
-
(65,669)
191,644
125,975

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 2023

Notes
CURRENT ASSETS
Work in progress
15
Debtors
16
Cash at bank and in hand
LIABILITIES
Creditors: amounts falling due within one year
17
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
THE FUNDS OF THE CHARITY:
UNRESTRICTED FUNDS
General fund
RESTRICTED FUNDS
20
TOTAL FUNDS		 2023
£
253,661
234,130
78,709
566,500
(484,323)
82,177
82,177
82,177
82,177
82,177
-
82,177		 2022
£
200,444
224,375
44,430
469,249
(343,274)
125,975
125,975
125,975
125,975
125,975
-
125,975

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 FRS102 and the special provisions of Part 15 of the Companies Act relating to small companies.

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

Approved by the trustees on 26[th] March 2024

Signed

Frances Bates, Chair of the trustees on behalf of the trustees Company registration number: 2786099

Page 16

MARY WARD LEGAL CENTRE STATEMENT OF CASH FLOWS

FOR THE YEAR ENDING 31 JULY 2023

Notes
Net cash flows from operating activities:
23
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		 2023
£
34,279
34,279
44,430
78,709		 2022
£
(5,873)
(5,873)
50,303
44,430

Page 17

MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

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 2023. 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 £34,279 (2022: cash outflow of £5,873). Taking into account confirmation from the ultimate holding company, Mary Ward Settlement, that it will continue to be supportive of the operations of the Centre, the trustees are of the view that the immediate future for the Centre, over the next 12 months until at least April 2025, 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 2025, of which one, LB Camden, is secure until March 2027.

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 2023

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.

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.

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.

e) 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

f) 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 2023

1. ACCOUNTING POLICIES (continued)

f) Expenditure recognition (continued)

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

All expenditure is stated inclusive of irrecoverable VAT.

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.

h) 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.

i) 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%

j) Work in progress

Work in progress is the estimated value of legal work that could potentially 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.

k) 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.

l) 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.

Page 20

MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

1. ACCOUNTING POLICIES (continued)

m) 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.

n) Pension contributions

Contributions in respect of the Centre Statement of Financial Activities when they are payable to the scheme. The Centre has no liability beyond making its contributions and paying across the deductions for the emplo 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
Donated services		 2023
£
124,488
75,000
199,488		 2022
£
114,380
78,053
192,433

Gifts include payments of £83,000 from Linklaters LLP, £30,000 from Clifford Chance LLP, and £5,000 from Farrer and Co Charitable Trust. Donated services comprise the estimated value of pro bono legal services and the estimated value of 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.

All of the above income is unrestricted except for gifts of £18,333 which are restricted (2021-22: £nil).

4. INCOME FROM CHARITABLE ACTIVITIES

Legal services:
Revenue grants
Advice and casework		 2023
£
304,393
573,189
877,582		 2022
£
198,402
614,330
812,732

All of the above income is restricted except for revenue grants of £119,619 (2021-22: £61,179) which are unrestricted.

Page 21

MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

5. OTHER INCOME

Income of £nil (2022: £4,974) support the salaries of staff unable to work during the lockdown period.

6. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

NALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
Salaries (including donated services)
Casework costs
Insurance
Other direct costs
Support costs (note 9)		 2023
£
660,594
18,567
3,543
13,976
412,678
1,109,358		 2022
£
629,210
31,835
3,328
15,182
384.743
1,064,298

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

Costs
Advice and casework contracts
Revenue grants		 2023
£
(1,109,358)
573,189
304,393
(231,776)		 2022
£
(1,064,298)
614,330
198,402
(251,566)

Page 22

MARY WARD LEGAL CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

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

2023
£
Staff costs
225,968
IT costs
34,310
Audit costs
17,000
Premises
122,881
Other support costs
12,519
412,678
9.
NET EXPENDITURE FOR THE YEAR

2023
This is stated after charging:
£
:
Financial statements audit
9,000
SAR audit
8,000
Operating lease rentals
61,281
10. ANALYSIS OF STAFF COSTS, TRUSTEE EXPENSES AND THE COST OF KEY
MANAGEMENT PERSONNEL
2023
£
Wages and salaries (including £75,000 donated services (2022: £75,000))
780,399
Social security costs
Other pension costs
67,208
50,465
898,072		 2022
£
228,473
26,276
14,170
108,751
7,073
384,743
2023
£
9,000
8,000
61,281		 2022
£
6,100
5,550
66,840
2022
£
754,108
65,730
49,355
869,193

No above £60,000 in the year (2022: none).

(2022: £nil) nor did they receive any other benefits from employment, nor were they reimbursed any expenses (2022: £nil). No Centre trustee received payment for professional or other services supplied to the Centre (2022: £nil).

Page 23

MARY WARD LEGAL CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

10. ANALYSIS OF STAFF COSTS, TRUSTEE EXPENSES AND THE COST OF KEY MANAGEMENT PERSONNEL (continued)

The key management personnel of the Centre comprise the Director of the Centre and those members of the Senior Management Team of Mary Ward Settlement who provided services to the Centre as part of their role for the Mary Ward Settlement. These members of staff, comprising the Warden and CEO and Director of Finance and Resources of the Mary Ward Settlement did not receive any additional remuneration for their work on behalf of the 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 £153,294 (2022: £156,393), of which £11,250 (2022: £11,234) related to the Senior Management Team of Mary Ward Settlement. Total key management personnel remuneration for the year was £71,309 (2022: £69,092).

11. STAFF NUMBERS

The average number of staff employed each month was 24 (2022: 22). The average number of staff, in both number and full-time equivalent, employed each month was as follows:

Operational staff
Support staff		 2023
No.
fte
18
16
6
5
24
21		 2022
No.
fte
16
15
6
4
22
19

12. 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 (2022: none).

13. 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.

14. 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.

15. WORK IN PROGRESS

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

Page 24

MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income
Other debtors		 2023
£
85,916
134,464
234,130
13,750		 2022
£
70,723
153,652
224,375
-

17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Taxes and social security costs
Accruals and deferred income
Annual leave accrual
Amounts owed to group companies
Other Creditors		 2023
£
19,406
289,955
14,938
158,735
1,289
484,323		 2022
£
24,528
103,819
6,669
208,258
-
343,274

18. DEFERRED INCOME

Deferred income is made up of income, received in advance, for services to be delivered after 31[st] July 2023.

Opening balance as at 1stAugust
Amount released to income earned from charitable activities
Amount deferred in year
Balance as at 31stJuly		 2023
£
57,173
(57,173)
245,413
245,413		 2022
£
49,368
(49,368)
57,173
57,173

19. LEASE OBLIGATIONS

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

Land and buildings
Not later than one year
Between one and two years
Between two and five years		 2023
£
32,500
32,500
97,500
162,500		 2022
£
50,130
-
-
50,130

Page 25

MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

20. ANALYSIS OF CHARITABLE FUNDS

Restricted funds:
Legal Aid Agency
Money
and
Pensions
Service
Debt
Free
London
London
Borough
of
Camden
Legal Education
Foundation
Trust for London
London Legal Support
Trust
Community Links
Citizens Advice Enfield
GLA AiCS
Linklaters LLP
Total restricted funds
Unrestricted funds:
General fund
Total unrestricted funds
Total funds		 Balance
1 August
2022
£
-
-
-
-
-
-
-
-
-
-
-
125,975
125,975
125,975		 Movement
Income
£
169,029
153,835
170,573
38,825
52,625
93,324
42,200
23,884
13,668
18,333
776,296
300,774
300,774
1,077,070		 in resources
Expenditure
£
(241,549)
(219,837)
(243,756)
(55,483)
(75,203)
(133,363)
(60,305)
(34,131)
(19,532)
(26,199)
(1,109,358)
(11,510)
(11,510)
(1,120,868)		 Transfers
£
72,520
66,002
73,183
16,658
22,578
40,039
18,105
10,247
5,864
7,866
333,062
(333,062)
(333,062)
-		 Balance
31 July
2023
£
-
-
-
-
-
-
-
-
-
-
82,177
82,177
82,177

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

Money and Advice Service Debt Free London

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

Funding to provide debt advice.

London Borough of Funding to provide specialist advice in the areas of debt, housing and Camden welfare benefits, to people who live in Camden.

The Trust for London Funding for a specialist welfare benefits caseworker.

Legal Education Funding for a trainee solicitor as part of the LEF's Justice First Fellowship. Foundation

London Legal Support Funding under their Centres of Excellence scheme. Trust

Page 26

MARY WARD LEGAL CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

20. ANALYSIS OF CHARITABLE FUNDS (continued)

Name of Fund Description, nature and purpose of fund

Community Links Funding to provide housing advice to users of Community Links. Citizens Advice Enfield Funding to provide housing advice to Enfield residents.

GLA AiCS GLA Advice in Community Settings -Funding to provide advice to food bank users in Newham

Linklaters LLP Funding to support the employment and training of a trainee solicitor.

Restricted funds:
Legal Aid Agency
Money
and
Pensions
Service
Debt
Free
London
London
Borough
of
Camden
St Andrew Holborn
Cardinal Hume Centre
City Bridge Trust
The Henry Smith Charity
Legal Education
Foundation
Trust for London
London Legal Support
Trust
Community Links
GLA Covid Support
Citizens Advice Enfield
Total restricted funds
Unrestricted funds:
General fund
Total unrestricted funds
Total funds		 Balance
1 August
2021
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
191,644
191,644
191,644		 Movement in resources
Income
Expenditure
£
£
202,094
(286,192)
206,583
(292,549)
145,303
(205,768)
21,323
(30,196)
900
(1,274)
13,000
(18,410)
26,500
(37,528)
45,571
(64,534)
43,868
(62,123)
10,000
(14,161)
19,333
(27,378)
11,284
(15,980)
5,794
(8,205)
751,553
(1,064,298)
258,586
(11,510)
258,586
(11,510)
1,010,139
(1,075,808)		 Transfers
£
84,098
85,966
60,465
8,873
374
5,410
11,028
18,963
18,255
4,161
8,045
4.696
2,411
312,745
(312,745)
(312,745)
-		 Balance
31 July
2022
£
-
-
-
-
-
-
-
-
-
-
-
-
-
125,975
125,975
125,975

Page 27

MARY WARD LEGAL CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

21. ANALYSIS OF NET ASSETS BETWEEN FUNDS

General fund
Restricted funds
General fund
Restricted funds		 Current
assets
£
566,500
-
566,500
Current
assets
£
469,249
-
469,249		 Liabilities
£
(484,323)
-
(484,323)
Liabilities
£
(343,274)
-
(343,274)		 2023
Total
£
82,177
-
82,177
2022
Total
£
125,975
-
125,975

22. POST BALANCE SHEET EVENTS

There have been no events that will have a material impact on the Financial Statements.

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

Net movement in funds
(Increase) in work in progress
(Increase) / decrease in debtors
(Decrease) / increase in creditors
Net cash provided by/(used in) operating activities		 2023
£
(43,798)
(53,217)
(9,755)
141,049
34,279		 2022
£
(65,669)
(22,420)
17,104
65,112
(5,873)

Analysis of net debt

Total cash and cash equivalents:Cash at bank and in hand At 1
August
2022
£
44,430		 Cash
flows
£
34,279		 At 31
July 2023
£
78,709

24. CLIENT MONIES

At 31[st] July 2023 the Centre held money on behalf of clients in "Client" bank accounts of £171,454 (2022: £95,499).

Page 28

MARY WARD LEGAL CENTRE

DETAILED INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 JULY 2023

This page does not form part of the audited Financial Statements

INCOME
Grants
The Henry Smith Charity
London Legal Support Trust
Legal Education Foundation
Trust for London
GLA
MAPS Debt Free Advice
LB Camden
GLA AiCS
St Andrew Holborn
Access to Justice Foundation
Advice UK
City Bridge Trust
AB Charitable Trust
Other
Contracts
Legal Aid Agency
Legal Help
Other LAA and Inter-Partes
Community Links
Citizens Advice Enfield
Cardinal Hume
Other
General donations and
fundraising
Linklaters donations
Clifford Chance donations
Farrer & Co Charitable Trust
Weil Gotshal & Manges
Powell Gilbert
Value in kind
Linklaters
Value in kind
Clifford
Chance
CJRS furlough rebate
TOTAL INCOME
TOTAL EXPENDITURE
SURPLUS (DEFICIT)		 Unrestricted
Funds
£
24,089
-
-
-
-
-
-
-
-
92,663
-
-
-
2,867
119,619
-
-
-
-
-		 Restricted
Funds
£
-
93,323
38,826
52,625
-
153,835
170,573
13,668
-
-
-
-
-
-
522,850
62,858
106,171
42,200
23,884
-		 Total Funds
2023
£
24,089
93,323
38,826
52,625
-
153,835
170,573
13,668
-
92,663
-
-
-
2,867
642,469
62,858
106,171
42,200
23,884
-		 Unrestricted
Funds
£
-
-
-
-
-
-
-
-
-
3,000
20,600
-
20,000
8,580
52,180
-
-
-
-
-		 Restricted
Funds
£
26,500
10,000
45,571
43,868
11,284
206,583
145,302
-
21,323
-
-
13,000
-
-
523,431
42,669
159,425
19,333
5,795
900		 Total Funds
2022
£
26,500
10,000
45,571
43,868
11,284
206,583
145,302
-
21,323
3,000
20,600
13,000
20,000
8,580
575,611
42,669
159,425
19,333
5,795
900
-
6,031
65,000
30,124
5,000
-
-
25,000
50,000
-
181,155
300,774
(11,510)		 235,113
18,333
-
-
-
-
-
-
-
18,333
776,296
(1,109,358)		 235,113
6,031
83,333
30,124
5,000
-
-
25,000
50,000
-
199,488
1,077,070
(1,120,868)		 -
9,380
65,000
30,000
9,000
5,000
5,000
28,052
50,000
4,974
206,406
258,586
(11,510)		 228,122
-
-
-
-
-
-
-
-
-
-
751,553
(1,064,298)		 228,122
9,380
65,000
30,000
9,000
5,000
5,000
28,052
50,000
4,974
206,406
1,010,139
(1,075,808)
289,264 (333,062) (43,798) 247,076 (312,745) (65,669)

Page 29

MARY WARD LEGAL CENTRE

DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JULY 2023

This page does not form part of the audited Financial Statements

EXPENDITURE
ADMINISTRATION
Salaries and related
contributions
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
TOTAL EXPENDITURE		 Unrestricted
Restricted
Total Funds
Unrestricted
Restricted
Total Funds
Funds
Funds
2023
Funds
Funds
2022
£
£
£
£
£
£
-
225,968
225,968
-
228,473
228,473
-
2,911
2,911
-
2,190
2,190
-
523
523
-
423
423
-
1,830
1,830
-
1,467
1,467
-
1,357
1,357
-
1,294
1,294
-
21,069
21,069
-
14,170
14,170
-
-
-
-
3,053
3,053
-
13
13
-
-
-
-
-
-
-
159
159
-
34,310
34,310
-
26,276
26,276
-
1,646
1,646
-
1,455
1,455
-
170
170
-
84
84
-
289,797
289,797
-
279,044
279,044
-
61,281
61,281
-
58,840
58,840
-
17,151
17,151
-
6,517
6,517
-
11,713
11,713
-
11,625
11,625
-
4,959
4,959
-
6,956
6,956
-
11,335
11,335
-
13,417
13,417
-
16,443
16,443
-
11,397
11,397
-
122,882
122,882
-
108,752
108,752
11,510
660,594
672,104
11,510
629,210
640,720
-
572
572
-
10,162
10,162
-
583
583
-
450
450
-
2,898
2,898
-
6,595
6,595
-
11,782
11,782
-
8,694
8,694
-
2,732
2,732
-
2,882
2,882
-
3,543
3,543
-
3,328
3,328
-
3,014
3,014
-
4,452
4,452
-
-
-
-
35
35
-
637
637
-
474
474
-
7,964
7,964
-
5,416
5,416
-
2,360
2,360
-
4,804
4,804
11,510
696,679
708,189
11,510
676,502
688,012
11,510
1,109,358
1,120,868
11,510
1,064,298
1,075,808

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