**COMPANY NUMBER 02786099 CHARITY NUMBER 1024148** 

**THE MARY WARD LEGAL CENTRE** 

**(A COMPANY LIMITED BY GUARANTEE) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** 



**MARY WARD LEGAL CENTRE REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** 

## **CONTENTS** 

|Report from the Chair|Report from the Chair|2|
|---|---|---|
|Reference and Administrative Details||3|
|Report of the Board of Trustees||4 - 11|
||Members|12 -14|
|Statement of Financial Activities||15|
|Balance Sheet||16|
|Statement of Cash Flows||17|
|Notes to the Financial Statements||18 - 27|



Page 1 



## **THE MARY WARD LEGAL CENTRE REPORT FROM THE CHAIR FOR THE YEAR ENDED 31 JULY 2025** 

## **REPORT FROM THE CHAIR** 

1,400 people with their legal issues during 2024-25. 

The Centre has provided specialist advice casework and representation in the areas of debt, housing and welfare benefits, as well as generalist advice as part of its holistic service provision, and a pro bono service offering advice on employment, housing, consumer, general civil litigation, and family law. The advice has been provided at the 

The work of the Centre leads to life-changing outcomes where homes are saved, debts are reduced, incomes are increased, and clients report improved wellbeing and greater awareness of their rights and how to enforce them. Many experience homelessness, poor housing conditions impacting their health, growing debts as they struggle financially, loss of essential welfare benefits (many of which are to support those with a disability and/or a longterm health condition), and discrimination. Clients often have multiple inter-related legal issues that need resolving. 

The Centre has been successful in securing additional grant funding to continue to provide much-needed advice during these challenging times. Funding extensions from the Access to Justice Foundation and the GLA (through the London Legal Support Trust) supported the Centre to continue to provide specialist welfare benefits advice and representation. Funding from St Andrew Holborn and St Giles and St George has enabled the Centre to provide a more holistic service, delivering generalist advice at outreach venues in Camden. The Centre has formed a new partnership with UCL, working on a joint project, funded by the Department of Health and Social Care, to measure the health outcomes of advice in s in Tower Hamlets. 

Funding from the Justice First Fellowship scheme, Linklaters and the GLA has helped the Centre address the recruitment and retention crisis facing the advice sector, by supporting trainee solicitors and apprentices to become future social welfare lawyers. The Centre is grateful to these funders for their support in tackling this 

During the period, the Centre its own financial difficulties. This culminated in a request from the Mary Ward to the Department for Education for financial support, which was granted in the form of an emergency loan and the requirement to embark on a Structure and Prospects Appraisal (SPA process) by the Further Education Commissioner. Trustees ensured that urgent measures were taken to protect the interests of creditors, beneficiaries and staff of the Mary Ward Settlement group (which comprises the Mary Ward Centre, Mary Ward Legal Centre and Blackfriars Settlement). This included stopping or reducing certain services, negotiating interest free periods from lenders and restructuring the organisation. The SPA process has resulted in the identification of Newham College of Further Education being identified as a potential merger partner to provide stronger financial resilience. 

Looking ahead, aside from continuing to work towards a potential merger and strengthening the financial position of the Mary Ward Settlement group as a whole, priorities for 2025-26 include continuing to work to ensure the best possible legal outcomes for its clients. 

funders and donors for 2024-25 who have enabled the Centre to continue its work in changing lives: London Borough of Camden, Legal Aid Agency, Money and Pensions Service (Debt Free Advice), Trust for London, Access to Justice Foundation, Legal Education Foundation, London Legal Support Trust, AB Charitable Trust, St Andrew Holborn, St Giles and St George, Linklaters, Clifford Chance, and Farrer & Co. The Centre is also grateful for the continued pro bono support from Eversheds Sutherland. 

Veronica Daly Chair 


Page 2 



**MARY WARD LEGAL CENTRE** 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

## **REFERENCE DETAILS** 

Charity number: 1024148 Company number: 02786099 Address and Registered Office: The Mary Ward Centre, 275-285 High St, London E15 2TF 

## **KEY MANAGEMENT PERSONNEL** 

represented by the following in 2024-25: 

Warden, CEO Therese Reinheimer-Jones (until 31[st] March 2026) 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 until 31[st] July 2025. 

## **PROFESSIONAL ADVISERS** 

FINANCIAL STATEMENTS AUDITOR 

Buzzacott Audit LLP 130 Wood Street London EC2V 6DL 

INTERNAL AUDITOR 

Validera 30 Camp Road Farnborough Hants GU14 6EW 

BANKERS 

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 2025** 

## **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 2025. 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 02786099), 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 Mission 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. 

- provision of free specialist legal advice, casework and legal representation services in the following areas of social welfare law: debt, housing and welfare benefits; 

- work with local communities to address financial inclusion issues and enable local people to manage their money; and 

- provision of pro bono general legal advice to Londoners through evening advice clinics staffed by volunteer solicitors and barristers from central London law firms and chambers. 

planning future activities. 

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

## **CORE VALUES AND OBJECTIVES** 

alues are: 

- Putting the needs and aspirations of current and potential clients at the centre of all that it does; Providing consistently high and professional standards across its services; 

- Promoting access to justice and providing legal advice for the poorest and most disadvantaged; Promoting collaborative work, between the Centre, the Settlement and with partner organisations; Advancing equality, eliminating discrimination, and fostering good relations among all its users; Meeting, or exceeding, the expectations of its key stakeholders, service users and partners; Aiming for excellence in the outcomes and impact of its services; 

- Providing access to training and development in order that all staff may achieve their potential and be 

- motivated and committed to their work and these Core Values; and 

- Maintaining an open, honest, accountable and fair approach in all communications with all its service users, staff and other stakeholders. 

## bjectives are: 

- To provide a range of services that delivers its Mission in ways that are relevant now, and also look to the future; 

- To deliver excellent services; 

- To maintain an organisational structure and culture which realises the Mission and Core Values; 

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## **MARY WARD LEGAL CENTRE REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 JULY 2025** 

## **CORE VALUES AND OBJECTIVES** (continued) 

   - To maintain good financial health in order to ensure the sustainable delivery of its Mission and Objectives; 

   - To provide an environment and facilities that support the delivery of excellent services; 

- To plan for and provide equipment and technology that support excellent service delivery and effective 

- management; and 

- To develop partnerships and alliances with other organisations that will improve and extend its ability to 

- deliver our Mission and Objectives. 

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

## **ACHIEVEMENTS AND PERFORMANCE** 

## **KEY ACHIEVEMENTS** 

4-25 are outlined below: 

- reduce their debt and maximise their income through providing free specialist casework and representation in housing, debt and welfare benefits; 

- Securing additional grant funding and donations to deal with the impact of the cost of living crisis; 

- Helping over 1400 people with their legal issues; 

- Working in partnership with local organisations to deliver outreach advice; 

- Delivering against contractual funding outputs and outcomes; 

- Lexcel and being commended for 

- sustaining an extremely high level of compliance against the standard. 

- Delivering a pro bono advice service to help more people who cannot access help from legal aid to resolve their legal issues; 

- Securing funding from City Bridge Foundation to enable us to deliver much-needed specialist welfare benefits advice across London from 2025-26; 

- Securing continued funding from the GLA through the London Legal Support Trust to increase our capacity to provide specialist housing and welfare benefits advice pan-London; 

- Securing multi-year funding for a generalist adviser to provide holistic support and increase our outreach in Camden; 

- Supporting three members of staff to train as trainee solicitors; 

- Clients receiving help with their welfare benefits appeals achieved an average increase of £87 a week in benefits; 

- Playing an active role in local advice partnerships in Camden and Newham, including chairing and hosting the Newham Advice and Advocacy Forum; 

- Working in partnership with other community organisations and food banks in Newham to provide specialist advice in food bank users. 

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**MARY WARD LEGAL CENTRE REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 JULY 2025** 

## **PERFORMANCE INDICATORS** 

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

|Key Performance Indicator|Target<br>2024-25|Achieved<br>2024-25|Target<br>2023-24|Achieved<br>2023-24|
|---|---|---|---|---|
|Meet annual target for matter starts|1262|1353|1,230|1,407|
|Maintain the number of people who<br>get advice through pro bono clinics|100|107|100|122|
|Maintain a high level of client<br>satisfaction|95%|98%|95%|99%|
|Maintain the high % of cases that<br>have a positive outcome|92%|95%|92%|96%|
|A high % of clients who respond to<br>our survey report an improvement in<br>health and well-being|88%|94%|88%|96%|



## **FINANCIAL REVIEW** 

The results for the year are set out on page 15. There has been a surplus for the year of £43,115 (2023-24: £36,045). Income, including the value in kind of pro bono donations of goods or services valued at £311,605 (2023-24: £227,744), increased overall by £147,153 to £1,477,641 (2023-24: £1,330,488). The increase reflects a rise in donated services and Legal Aid Agency income earned through work of the Centre. 

Income from the Debt Free Advice contract, at £140,692, was higher than the previous year (2023-24: £134,325), reflecting a small increase in the rates payable. Other income for specialist advice, which comes primarily from the Legal Aid Agency and the London Borough of Camden totalled £448,723, (2023-24: £363,972). Legal aid income increased by £30,391 to £244,480 (2023-24: £45,060 to £214,089), following several years of very low volumes during and after the Covid-19 pandemic which impacted the number of possession cases being listed. 

Other sources of funding included the Access to Justice Foundation, the London Legal Support Trust, Trust for London, the Legal Education Foundation, the AB Charitable Trust, St Giles and St George and St Andrew Holborn, jointly contributing £577,281. The two main corporate funders, Linklaters and Clifford Chance both continued with their generous funding, donating £91,250 and £30,254 respectively (2023-24: £77,000 and £31,000), 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. In addition the Centre has benefitted from pro bono advice provided by Eversheds Sutherland, valued at £236,605 (2023-24: £152,744). 

Costs rose by £140,083 to £1,434,526 (2023-24: £1,294,443). Total salary costs were £912,687 (2023-24: £894,568), of which £75,000 (2023-24: £75,000) was the recognised value of donated services from Linklaters LLP and Clifford Chance LLP. Other admin and premises costs rose by £121,964 to £521,839 (2023-24: £399,875) during 2024-25 compared to 2023-24, of which £236,605 was the recognised value of donated services from Eversheds Sutherland (2023-24: £152,744). Excluding the value of the donated services, the underlying cost increase was 5% during the period, primarily reflecting inflationary cost increases across the range of supplies. 

Costs in general 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. The demand for the gh and the Centre remains committed to at least maintaining the level of provision, with plans to increase over the next few years as soon as resources and capacity allow. 

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## **MARY WARD LEGAL CENTRE REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 JULY 2025** 

## **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 £99,451 to £282,456 (2023-24: £183,005). While an improvement on the position at the end of 2024, the tight margins in the operational activity of the Centre mean that c 

## **RESERVES POLICY AND GOING CONCERN** 

service in the event of unexpected financial crisis. Unrestricted reserves at 31st July 2025 were £161,337 (2024 £118,222) an improvement from 2023-24 to 135% of the lower end of target, and 45% of the higher end (2023-24: to 124% of the lower end of target, and 41% of the higher end ). This reflects the operational improvement during the period, to a reported surplus following several years of deficits in the aftermath of the Covid-19 pandemic. The expectation is that reserves will remain at a similar level until the Centre has the resources and capacity to invest in longer term, sustainable growth. 

The Centre reported an operating surplus of £43,115 for the year (2023-24: £36,045) against an original budgeted surplus of £25,000. While the outchallenge for the next few years will be to continue to secure sufficient, reliable, income streams to support its key operations, including the core costs that underpin them. 

The financial difficulties of the parent company, Mary Ward Settlement, during the period had limited operational impact on the activities of the Centre, which continued to offer its services as usual. However, the longer term impact of the request from Mary Ward Settlement to the Department for Education for financial support, the acceptance of an emergency loan and the requirement to embark on an SPA process by the Further Education Commissioner has resulted in the identification of Newham College of Further Education as a potential merger partner to provide stronger financial resilience across the Mary Ward Settlement group. 

Cashflows and budgets to April 2027 and beyond include the following assumptions: 

- Continuation of existing confirmed funding and associated costs which comprise over 75% of budgeted income for both 2025-26 and 2026-27 

- Success in delivering and, ultimately completing, Legal Aid Agency casework, which comprises the majority of the remaining budgeted income, and makes a strong contribution versus costs 

- Careful management of the costs of running the Centre 

- or Newham College 

- of Further Education, not to enforce payment of the intercompany debt outstanding at 31[st] July 2025 at short notice 

There are inherent material uncertainties with the above assumptions, but taking the above factors into account the Board considers that the Centre has adequate resources to continue in operational existence for the foreseeable future and until at least April 2027. For this reason it continues to adopt the going concern basis in preparing the financial statements. 

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## **MARY WARD LEGAL CENTRE REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 JULY 2025** 

## **FUTURE DEVELOPMENTS** 

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

- To ensure pan-London provision of its specialist advice in housing, welfare benefits and debt. 

- To review and develop its pro bono service. 

- To develop its public law work under a legal aid contract. 

- To expand its outreach provision to Family Hubs and explore health settings. 

- To take an active role in advice networks, and work in partnership with local advice providers and community organisations. 

- To continue to seek new sources of income and funding to deliver specialist legal advice services including raising unrestricted income. 

## **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.  It applies best practice to p 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 2024-25, the Centre received no complaints about its fundraising activities. 

## **STRUCTURE GOVERNANCE AND MANAGEMENT** 

The following 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 2024 to 31[st] July 2025 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: 

Adeola Akande Pierre-Noel Frances Bates Chair (to 10[th] December 2024) (resigned 10[th] December 2024) Nadine Cartner (resigned 11[th] June 2025) Graham Collins Veronica Daly (appointed 10[th] December 2024) Chair (from 10[th] December 2024) Kim Duong (resigned 7[th] October 2024) Treasurer Mark Ellis (appointed 9[th] December 2025) Eva Henry Nick Janmohamed Beatriz Montoya Paul Nichols Valerie Taylor (appointed 5[th] September 2025) Sally Todd (resigned 7[th] October 2024) Emma Wyatt Company Secretary: Therese Reinheimer-Jones (until 31 March 2026) 

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## **MARY WARD LEGAL CENTRE REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 JULY 2025** 

## **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. 

## **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 2025 (2024: 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. 

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## **MARY WARD LEGAL CENTRE REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 JULY 2025** 

## **RISK MANAGEMENT** 

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

- Regular reviews by the Audit and Risk Committee of the principal risks and uncertainties facing the Centre; 

- Regular reviews of the policies, systems and procedures in place to mitigate those risks and uncertainties; 

- An annual request that trustees identify their own view of what the key risks are; 

- An annual report on risk, by the Audit and Risk Committee, for the Board; and 

- The implementation of systems and procedures designed to mitigate any potential impact should the risk actually arise. 

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

The Centre has a strategy to expand its legal aid funded housing advice provision as soon as it is able to do so, leading to increased income streams as the services are developed. The key risks from this strategy relate to uncertainty over how quickly legal aid income will grow, and the difficulties in recruiting and retaining suitably qualified and/or experienced staff. In mitigation, the plan to grow the team has been temporarily stalled while legal aid income has been low and recruitment difficult; a close watch is being kept on volumes and investment is being made in trainees to grow our pool of future solicitors; and the Centre has invested in billing services, to enable more prompt and accurate billing, and to improve cash flows. 

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 help mitigate the potential future risk of being unable 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. 

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**MARY WARD LEGAL CENTRE REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 JULY 2025** 


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; 

- observe the methods and principles in Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS102); 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the Financial Statements; and 

- prepare the Financial Statements on the going concern basis unless it is inappropriate to assume that the charitable company will continue in operation. 

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the 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 each of the trustees is aware at the time of approving the Report and Financial Statements: 

- there is no relevant information, being information needed by the auditor in connection with preparing their 

- the trustees, having made enquiries of fellow trustees individually taken, have each taken all steps that he/she is obliged to take as a trustee in order to make that information. 

Small Companies Note: In preparing this report 415A of the Companies Act 2006. 

By order of the Board of Trustees 


Veronica Daly Chair 

**Date:** 28 April 2026 

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**INDEPENDENT AUDITOR S REPORT TO THE MEMBERS OF THE MARY WARD LEGAL CENTRE FOR THE YEAR ENDED 31 JULY 2025** 

## **Opinion** 

ended 31 July 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows, and the notes to the financial statements, including the principal accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting applicable in the UK and Republic of (United Kingdom Generally Accepted Accounting Practice). 

In our opinion, the financial statements: 

      - 5 and of its income 

   - and expenditure for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Companies Act 2006. 

## **Basis for opinion** 

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

## **Material uncertainty related to going concern** 

7 the financial statements 18 of the financial statements, which indicates that material uncertainties exist related to going concern. Our opinion is not modified in respect of this matter. 

accounting in the preparation of the financial statements is appropriate. 

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 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. 

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 themselves. 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: 

- company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; 

- and 

- prepared in accordance with applicable legal requirements. 

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## **INDEPENDENT AUDITOR S REPORT TO THE MEMBERS OF THE MARY WARD LEGAL CENTRE FOR THE YEAR ENDED 31 JULY 2025** 

## **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 

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: 

- adequate accounting records have not been kept; or 

- the financial statements are not in agreement with the accounting records or returns; or 

- we have not received all the information and explanations we require for our audit; or 

## **Responsibilities of trustees** 

As explained more s, 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. 

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. 

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

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: 

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; 

- we obtained an understanding of the legal and regulatory frameworks that are applicable to the charitable company and determined that the most significant frameworks which are directly relevant to specific assertions in the financial statements are those that relate to the reporting framework (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 United Kingdom and Republic of Ireland (FRS 102), the Companies Act 2006 and the Charities Act 2011), those that relate to data protection (General Data Protection Regulation), safeguarding, employment and health and safety; and 

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. 

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**INDEPENDENT AUDITOR S REPORT TO THE MEMBERS OF THE MARY WARD LEGAL CENTRE FOR THE YEAR ENDED 31 JULY 2025** 

an understanding of how fraud might occur, by: 

making enquiries of management as to their knowledge of actual, suspected and alleged fraud; and considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations. 

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

- performed analytical procedures to identify any unusual or unexpected relationships; 

tested journal entries to identify unusual transactions; 

- assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; 

used data analytics to investigate the rationale behind any significant or unusual transactions; 

- tested authorisation controls on expenditure items, ensuring all expenditure was approved in line with the performed substantive testing on grant income to ensure the income recognised complied with the funding agreements. 

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

- agreeing financial statement disclosures to underlying supporting documentation; reading the minutes of meetings of those charged with governance; and 

- enquiring of management as to actual and potential litigation and claims. 

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 www.frc.org.uk/auditorsresponsibilities. This description forms part of our 

## **Use of this report** 

members, as a body, in accordance with Chapter 3 of Part 16 of the urpose. To the fullest extent 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 Audit LLP, Statutory Auditor 130 Wood Street London 

EC2V 6DL 

Date: 29 April 2026 

Page 14 



## **MARY WARD LEGAL CENTRE STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2025** 

|**Notes**<br>**INCOME FROM:**<br>Donations and legacies<br>3<br>_Charitable activities:_<br>Legal Services<br>4<br>**TOTAL INCOME**<br>**EXPENDITURE ON:**<br>_Raising funds:_<br>Generating donations<br>and grants<br>_Charitable activities:_<br>Legal services<br>5<br>**TOTAL EXPENDITURE**<br>**NET**<br>**INCOME/(EXPENDITURE)**<br>**Transfers between**<br>**funds**<br>19<br>**NET MOVEMENT IN**<br>**FUNDS**<br>**RECONCILIATION OF**<br>**FUNDS:**<br>**FUNDS AT 1st AUGUST**<br>**2024**<br>**FUNDS AT 31st JULY**<br>**2025**|**Unrestricted**<br>**Funds**<br>_£_<br>404,695<br>158,124<br>**562,819**<br>12,095<br>-<br>**12,095**<br>**550,724**<br>**(507,609)**<br>**43,115**<br>**118,222**<br>**161,337**|**Restricted**<br>**Funds**<br>_£_<br>41,250<br>873,572<br>**914,822**<br>-<br>1,422,431<br>**1,422,431**<br>**(507,609)**<br>**507,609**<br>**-**<br>**-**<br>**-**|**Total Funds**<br>**2025**<br>_£_<br>445,945<br>1,031,696<br>**1,477,641**<br>12,095<br>1,422,431<br>**1,434,526**<br>**43,115**<br>**-**<br>**43,115**<br>**118,222**<br>**161,337**|_Unrestricted_<br>_Funds_<br>_£_<br>_321,374_<br>_157,361_<br>_478,735_<br>_11,717_<br>_-_<br>_11,717_<br>_467,018_<br>_(430,973)_<br>_36,045_<br>_82,177_<br>_118,222_|_Restricted_<br>_Funds_<br>_£_<br>_32,259_<br>_819,494_<br>_851,753_<br>_-_<br>_1,282,726_<br>_1,282,726_<br>_(430,973)_<br>_430,973_<br>_-_<br>_-_<br>_-_|_Total Funds_<br>_2024_<br>_£_<br>_353,633_<br>_976,855_|
|---|---|---|---|---|---|---|
|||||||_1,330,488_|
|||||||_11,717_<br>_1,282,726_|
|||||||_1,294,443_|
|||||||_36,045_<br>_-_|
|||||||_36,045_|
|||||||_82,177_|
|||||||_118,222_|
||||||||



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 27 form part of these Financial Statements. 

Page 15 



## **MARY WARD LEGAL CENTRE BALANCE SHEET** 

## **AS AT 31 JULY 2025** 

|**Notes**<br>**CURRENT ASSETS**<br>Work in progress<br>14<br>Debtors<br>15<br>Cash at bank and in hand<br>**LIABILITIES**<br>Creditors: amounts falling due within one year<br>16<br>**NET CURRENT ASSETS**<br>**TOTAL ASSETS LESS CURRENT LIABILITIES**<br>**NET ASSETS**<br>**THE FUNDS OF THE CHARITY:**<br>**UNRESTRICTED FUNDS**<br>General fund<br>**RESTRICTED FUNDS**<br>19<br>**TOTAL FUNDS**|**2025**<br>**£**<br>240,991<br>106,262<br>282,456<br>629,709<br>(468,372)<br>161,337<br>161,337<br>**161,337**<br>161,337<br>**161,337**<br>-<br>**161,337**|_2024_<br>_£_<br>_268,661_<br>_142,160_<br>_183,005_|
|---|---|---|
|||_593,826_<br>_(475,604)_|
|||_118,222_|
|||_118,222_|
|||_118,222_|
|||_118,222_|
|||_118,222_<br>_-_|
|||_118,222_|



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 27 form part of these Financial Statements. 

Approved by the trustees on 21[st] April 2026. 

Signed on behalf of the trustees on 28 April 2026. 


Veronica Daly Chair 

Company registration number: 02786099 

Page 16 



## **MARY WARD LEGAL CENTRE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 JULY 2025** 

|Notes<br>Net cash flows from operating activities:<br>21<br>Change in cash and cash equivalents in the year<br>Cash and cash equivalents at the beginning of the year<br>22<br>Cash and cash equivalents at the end of the year|**2025**<br>**£**<br>99,451<br>99,451<br>183,005<br>282,456|_2024_<br>_£_<br>_104,296_|
|---|---|---|
|||_104,296_<br>_78,709_<br>_183,005_|



Page 17 



**MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** 

## **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 2025. 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 financial difficulties of the parent company, Mary Ward Settlement, during the period had limited operational impact on the activities of the Settlement, which continued to offer its services as usual. However, the longer term impact of the request from Mary Ward Settlement to the Department for Education for financial support, the acceptance of an emergency loan and the requirement to embark on an SPA process by the Further Education Commissioner has resulted in the identification of Newham College of Further Education as a potential merger partner to provide stronger financial support across the Mary Ward Settlement group. 

The Centre reported an operating surplus of £43,115 for the year (2023-24: £36,045) against an original budgeted surplus of £25,000. While the out-turn was an improvement on the anticipated level, the 

streams to support its key operations, including the core costs that underpin them. 

Cashflows and budgets to April 2027 and beyond include the following assumptions: 

- Continuation of existing confirmed funding and associated costs which comprise over 75% of budgeted income for both 2025-26 and 2026-27 

- Success in delivering and, ultimately completing, Legal Aid Agency casework, which comprises the majority of the remaining budgeted income, and makes a strong contribution versus costs 

- College of Further Education, not to enforce payment of the intercompany debt outstanding at 31[st] July 2025 at short notice 

There are inherent material uncertainties with the above assumptions, but taking the above factors into account the Board considers that the Centre has adequate resources to continue in operational existence for the foreseeable future and until at least April 2027. For this reason it continues to adopt the going concern basis in preparing the financial statements. 

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. 

Page 18 



## **MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** 

## **1. ACCOUNTING POLICIES** (continued) 

d) Income recognition (continued) 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. 

   - 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.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. 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. 

- All expenditure is stated inclusive of irrecoverable VAT. 

## g)   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 of compliance with regulation and good practice. 

Support costs and governance costs are allocated to the one charitable activity: legal services. 

Page 19 



## **MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** 

## **1. ACCOUNTING POLICIES** (continued) 

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. 

## 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 

of Financial Activities when they are payable to the scheme. The Centre has no liability beyond making its contributions and paying across the deducti 

by the National Employers Savings Trust (NEST). Staff make a contribution of 2% and the Centre 6%. 

Page 20 



**MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** 

## **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<br>Donated services|**2025**<br>**£**<br>134,340<br>311,605<br>445,945|_2024_<br>_£_<br>_125,889_<br>_227,744_|
|---|---|---|
|||_353,633_|



Donations include £91,000 from Linklaters LLP, £31,000 from Clifford Chance LLP, and £5,000 from Farrer and Co. Donated services comprise the estimated value of pro bono legal services by Eversheds Sutherland 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 donations of £41,250 which are restricted (2023-24: £32,259). 

## **4.     INCOME FROM CHARITABLE ACTIVITIES** 

|**NCOME FROM CHARITABLE ACTIVITIES**|||
|---|---|---|
|Legal services:<br>Revenue grants<br>Advice and casework|**2025**<br>**£**<br>709,289<br>322,407<br>1,031,696|_2024_<br>_£_<br>_747,883_<br>_228,972_|
|||_976,855_|



All of the above income is restricted except for revenue grants of £158,124 (2023-24: £157,361) which are unrestricted. 

## **5. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES** 

|Salaries (including donated services)<br>Casework costs<br>Insurance<br>Other direct costs<br>Support costs (note 7)|**2025**<br>**£**<br>635,139<br>74,771<br>1,543<br>47,138<br>663,840<br>1,422,431|_2024_<br>_£_<br>_654,685_<br>_55,712_<br>_3,396_<br>_23,916_<br>_545,017_|
|---|---|---|
|||_1,282,726_|



Page 21 



## **MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** 

## **6. SUMMARY ANALYSIS OF EXPENDITURE AND RELATED INCOME FOR CHARITABLE ACTIVITIES** 

|**2025**<br>**£**<br>Costs<br>(1,422,431)<br>Advice and casework contracts<br>322,407<br>Revenue grants<br>709,289<br>(390,735)<br>**7.**<br>**ANALYSIS OF SUPPORT COSTS (incl. GOVERNANCE COSTS)**<br>**2025**<br>**£**<br>Staff costs<br>265,453<br>IT costs<br>25,930<br>Audit costs<br>18,809<br>Premises<br>100,057<br>Other support costs (including the value of pro-<br>bono services)<br>253,591<br>663,840<br>**8.**<br>**NET EXPENDITURE FOR THE YEAR**<br> <br>**2025**<br>This is stated after charging:<br>**£**<br>:<br>Financial statements audit<br>10,809<br>SAR audit<br>8,000<br>Operating lease rentals<br>32,500<br>**9.**<br>**ANALYSIS OF STAFF COSTS, TRUSTEE EXPENSES AND THE COST OF KEY**<br>**MANAGEMENT PERSONNEL**<br>**2025**<br>**£**<br>Wages and salaries (including £75,000 donated services (2024: £75,000))<br>782,262<br>Social security costs<br>Other pension costs<br>84,503<br>45,922<br>912,687|||||_2024_<br>£<br>_(1,282,726)_<br>_228,972_<br>_747,883_|
|---|---|---|---|---|---|
||||||_(305,871)_|
||||||_2024_<br>_£_<br>_228,166_<br>_35,049_<br>_20,983_<br>_96,646_<br>_164,173_|
||||||_545,017_|
|||**2025**<br>**£**<br>10,809<br>8,000<br>32,500|||_2024_<br>_£_<br>_12,983_<br>_8,000_<br>_32,500_<br>_2024_<br>_£_<br>_784,257_<br>_68,353_<br>_41,958_<br>_894,568_|
|||||||
|||||||



60,000 in the year (2024: none). 

(2024: £nil) nor did they receive any other benefits from employment, nor were they reimbursed any expenses (2024: £nil). No Centre trustee received payment for professional or other services supplied to the Centre (2024: £nil). 

Page 22 



**MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** 

## **9. 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 £158,807 (2024: £157,932), of which £10,435 (2024: £10,186) related to the Senior Management Team of Mary Ward Settlement. Total key management personnel remuneration for the year was £70,908 (2024: £68,773). 

## **10. STAFF NUMBERS** 

The average number of staff employed each month was 21 (2024: 26). The average number of staff, in both number and full-time equivalent, employed each month was as follows: 

|Operational staff<br>Support staff|**2025**<br>**No.**<br>**Fte**<br>15<br>13<br>6<br>6<br>**21**<br>**19**|_2024_<br>_No._<br>_Fte_<br>_19_<br>_17_<br>_7_<br>_4_<br>_26_<br>_21_|
|---|---|---|



## **11. 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 (2024: none). 

## **12. 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. 

## **13. 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. 

## **14.   WORK IN PROGRESS** 

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

Page 23 



## **MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** 

## **15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Trade debtors<br>Prepayments and accrued income<br>Other debtors|**2025**<br>**£**<br>50,468<br>52,246<br>3,548<br>106,262|_2024_<br>_£_<br>_104,283_<br>_34,067_<br>_3,810_|
|---|---|---|
|||_142,160_|



## **16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Taxes and social security costs<br>Accruals and deferred income<br>Annual leave accrual<br>Amounts owed to group companies<br>Other creditors|**2025**<br>**£**<br>29,944<br>245,941<br>26,004<br>161,374<br>5,109<br>468,372|_2024_<br>_£_<br>_12,946_<br>_291,216_<br>_14,938_<br>_150,998_<br>_5,506_<br>_475,604_|
|---|---|---|



## **17. DEFERRED INCOME** 

Deferred income is made up of income, received in advance, for services to be delivered after 31[st] July 2025. 

|Opening balance as at 1stAugust<br>Amount released to income earned from charitable activities<br>Amount deferred in year<br>Balance as at 31stJuly|**2025**<br>**£**<br>208,956<br>(208,956)<br>220,508<br>220,508|_2024_<br>_£_<br>_245,413_<br>_(245,413)_<br>_208,956_<br>_208,956_|
|---|---|---|



## **18. LEASE OBLIGATIONS** 

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

|**Land and buildings**<br>Not later than one year<br>Between one and two years<br>Between two and five years|**2025**<br>**£**<br>32,500<br>32,500<br>32,500<br>97,500|_2024_<br>_£_<br>_32,500_<br>_32,500_<br>_65,000_<br>_130,000_|
|---|---|---|



Page 24 



## **MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** 

## **19.   ANALYSIS OF CHARITABLE FUNDS** 

|**Restricted funds:**<br>Legal Aid Agency<br>Money and Pensions Service<br>Debt Free Advice<br>London Borough of Camden<br>Legal Education Foundation<br>Trust for London<br>London Legal Support Trust<br>Community Links<br>Housing Possession Court Duty<br>Scheme<br>St Andrew Holborn<br>St Giles & St George<br>Linklaters LLP<br>Other donations & legacies<br>**Total restricted funds**<br>**Unrestricted funds:**<br>General fund<br>**Total unrestricted funds**<br>**Total funds**|**Balance**<br>**1 August**<br>**2024**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>118,222<br>118,222<br>118,222|**Movement in resources     Transfers**<br>**Income**<br>**Expenditure**<br>**£**<br>**£**<br>**£**<br>244,480<br>(380,135)<br>135,655<br>140,692<br>(218,758)<br>78,066<br>135,000<br>(209,908)<br>74,908<br>41,750<br>(64,916)<br>23,166<br>58,083<br>(90,312)<br>32,229<br>121,880<br>(189,508)<br>67,628<br>57,619<br>(89,590)<br>31,971<br>11,624<br>(18,079)<br>6,455<br>43,430<br>(67,528)<br>24,098<br>10,329<br>(16,060)<br>5,731<br>41,250<br>(64,138)<br>22,888<br>8,685<br>(13,499)<br>4,814<br>914,822<br>(1,422,431)<br>507,609<br>562,819<br>(12,095)<br>(507,609)<br>562,819<br>(12,095)<br>(507.609)<br>1,477,641<br>(1,434,526)<br>-|**Balance**<br>**31 July**<br>**2025**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|
|---|---|---|---|
||||-|
||||161,337|
||||161,337|
||||161,337|



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 headcount. Transfers are made from unrestricted income / unrestricted reserves where 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 & Pensions Service Debt Free Advice 

London Borough of Camden 

Legal Education Foundation The Trust for London London Legal Support Trust 

Funding to provide debt advice. 

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

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

Funding for a specialist welfare benefits caseworker. Funding under their Centres of Excellence scheme. 

Page 25 



## **MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** 

## **19.   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. 

Advice UK 

Housing Possession Court Duty Scheme 

Funding towards help with Debt Relief Orders (DRO) for people eligible for a DRO. 

Funding to provide housing advice at court to people facing possession. 

St Giles & St George 

Funding to provide generalist advice to people living in their area of benefit. 

St Andrew Holborn 

Funding to provide generalist advice to people living in their area of benefit. 

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:**<br>Legal Aid Agency<br>Money<br>and<br>Pensions<br>Service<br>Debt Free Advice<br>London<br>Borough<br>of<br>Camden<br>Legal Education<br>Foundation<br>Trust for London<br>London Legal Support<br>Trust<br>Community Links<br>Advice UK<br>Housing Possession Court<br>Duty Scheme<br>GLA AiCS<br>St Giles & St George<br>St Andrew Holborn<br>Linklaters LLP<br>**Total restricted funds**<br>**Unrestricted funds:**<br>General fund<br>**Total unrestricted funds**<br>**Total funds**|**Balance**<br>**1 August**<br>**2023**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>82,177<br>82,177<br>82,177|**Movement**<br>**Income**<br>**£**<br>214,089<br>134,325<br>189,270<br>54,000<br>52,792<br>123,407<br>11,503<br>2,000<br>3,380<br>12,007<br>1,757<br>20,964<br>32,259<br>851,753<br>478,735<br>478,735<br>1,330,488|**in resources**<br>**Expenditure**<br>**£**<br>(320,901)<br>(201,714)<br>(283,815)<br>(81,689)<br>(79,884)<br>(185,400)<br>(18,188)<br>(2,988)<br>(5,051)<br>(18,941)<br>(2,625)<br>(32,326)<br>(49,204)<br>(1,282,726)<br>(11,717)<br>(11,717)<br>(1,294,443)|**Transfers**<br>**£**<br>106,812<br>67,389<br>94,545<br>27,689<br>27,092<br>61,993<br>6,685<br>988<br>1,671<br>6,934<br>868<br>11,362<br>16,945<br>430,973<br>(430,973)<br>(430,973)<br>-|**Balance**<br>**31 July**<br>**2024**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|
|---|---|---|---|---|---|
||||||-|
||||||118,222|
||||||118,222|
||||||118,222|



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## **MARY WARD LEGAL CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** 

## **20. POST BALANCE SHEET EVENTS** 

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

## **21. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASHFLOW FROM OPERATING ACTIVITIES** 

|**CTIVITIES**|||
|---|---|---|
|Net movement in funds<br>Decrease /(Increase) in work in progress<br>Decrease in debtors<br>Decrease in creditors<br>Net cash provided by operating activities|**2025**<br>**£**<br>43,115<br>27,670<br>35,898<br>(7,232)<br>99,451|2024<br>£<br>_36,045_<br>_(15,000)_<br>_91,970_<br>_(8,719)_|
|||_104,296_|



## **22. ANALYSIS OF NET CASH AND CASH EQUIVALENTS AND MOVEMENT IN FUNDS** 

|**Total** **cash and cash equivalents:**Cash at bank and in hand|At 1<br>August<br>2024<br>£<br>183,005|Cash<br>flows<br>£<br>99,451|**At 31**<br>**July 2025**<br>**£**<br>282,456|
|---|---|---|---|



## **23. CLIENT MONIES** 

At 31[st] July 2025 the Centre held money on behalf of clients in "Client" bank accounts of £79,107 (2024: £154,252). 

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