2023-03-31-accounts - Luton Law Centre

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Trustees' annual report (incorporating			the	director's	report)
Independent examiner's report to the			trustees
Statement of financial	activities	(including		income and
expenditure account)
Statement of financial	position					12
Notes to the financial	statements					14

Reference and administrative	details
Registered charity name	Luton Law Centre
Charity registration number	1039998
Company registration number	02906544
Principal Office and registered	Office

Principal Of	fice and regist	ered Office
		15 New Bedford	Road
		Luton
		LU1 1SA
		England
The trustees
		Ms. FCarfrae
		Ms. C Abu
		Mr J Lam
		Mr Laurence Lane (appointed		8June 2022)
		Councillor SSaleem
		Mrs N A Shah
Company secretary		Pauline Anne Gilson
Independent	examiner	Mr Mohammed	Afzaal Bhatti	FCCA
		64 Alma Street
		Luton
		England
		LU1 2PL

					2023		2022
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
			Note				6
Income and endowments
Donations and Grants			5	554	249,868	250,422	300,970
Charitable activities			6	82,120		82,120	52,053
Other trading activities			7	(647)		(647)	301
Other income			8				(546)
Total income				82,027	249,868	331,895	352,778
Expenditure
Expenditure on raising funds:
Costs ofother trading	activities		9	522		522	1,259
Expenditure on charitable	activities		10,11	21,106	276,298	297,403	298,439
Total expenditure				21,628	276,298	297,925	299,698
Net income and net movement		in	funds	60,399	(26,430)	33,970	53,080
Reconciliation offunds
Total funds brought forward				159,106	45,857	204,963	151,883
Total funds carried forward				219,505	19,427	238,932	204,964

31 March 2023
					2023	2022
				Note	8	t:
Fixed assets
Tangible fixed assets				16	2,619	3,327
Current assets
Work in progress				17	43,851	22,815
Debtors				18	16,112	13,692
Cash at bank and	in	hand			193,016	188,055
					252,979	224,562
Creditors: amounts		falling	due within one year	19	16,666	22,926
Net current assets					236,313	201,636
Total assets less	current		liabilities		238,932	204,963
Net assets					238,932	204,963
Funds ofthe charity
Restricted funds					19,427	45,858
Unrestricted funds					219,505	159,106
Total charity funds				23	238,932	204,964

							Unrestricted	Restricted	Total Funds
							Funds	Funds	2023
							8	6	E
Donations
Donations							554		554
Grants
Help Through		Crisis
EU Settled	Status		Project					26,317	26,317
Partnership	Work		- Restricted		Funds			1,250	1,250
The Access	To Justice			Foundation				14,672	14,672
BLCF - LLA		Community		Investment		Fund		161,710	161,710
Wixamtree	Trust		—Housing					8,200	8,200
Other Grants								500	500
Tl EF - The	Legal		Education		Fund			37,219	37,219
Government		grant income
							554	249,868	250,422

								Unrestricted	Restricted	Total Funds
								Funds	Funds	2022
								f.	f	f
	Donations
	Donations							2,499		2,499
	Grants
	Help Through		Crisis					2,400		2,400
	EU Settled	Status Project							23,483	23,483
	Partnership	Work - Restricted			Funds
	The Access	To Justice		Foundation					60,000	60,000
	BLCF - LLA Community			Investment		Fund			168,693	168,693
	Wixamtree	Trust - Housing							6,000	6,000
	Other Grants								20,000	20,000
	TLEF - The	Legal Education			Fund				15,698	15,698
	Government	grant income						2,197		2,197
								7,096	293,874	300,970
6.	Charitable	activities
								Unrestricted	Restricted	Total Funds
								Funds	Funds	2023
								f.	f.	f
	Legal Aid Agency Contract							64,620		64,620
	Legal Awarded		Costs					17,500		17,500
	Cost Cover	for	Trainees
								82,120		82,120
								Unrestricted	Restricted	Total Funds
								Funds	Funds	2022
								f.	f	f.
	Legal Aid Agency Contract							44,769		44,769
	Legal Awarded		Costs					4,659		4,659
	Cost Cover	for	Trainees						2,625	2,625
								49,428	2,625	52,053
7.	Other trading		activities
							Unrestricted	Total Funds	Unrestricted	Total Funds
							Funds	2023	Funds	2022
							f.	f	f	F
	Immigration	Advice					(647)	(647)	301	301

.	Other i	ncom	e
								Unrestricted	Total Funds	Unrestricted	Total Funds
								Funds f	2023 6	Funds	2022 f
	Gain on	disposal cftangible					fixed
	assets held		for charity's			own	use			(546)	(546)
.	Costs of other trading					activities
								Unrestricted	Total Funds	Unrestricted	Total Funds
								Funds f	2023	Funds 6	2022 f
	Costs of other			trading	activities - Other
	activity	1						522	522	1,259	1,259
0.	Expenditure			on charitable			activities	by fund type
								Unrestricted	Restricted	Total Funds	Total Funds
								Funds	Funds	2023	2022
								f	f	6
	Activity type Governance		1 costs					18,959 2,147	273,318 2,980	292,277 5,127	290,677 7,762
								21,106	276,298	297,403	298,439
								Unrestricted Funds	Restricted Funds	Total Funds 2023	Total Funds 2022
										8
Governance costs
Staff Cost								1,061		1,061	2,207
Accountancy		Fee						857	2,980	3,837	4,977
Bank and Credit			Card Charges					229		229	578
								2,147	2,980	5,127	7,762

		Unrestricted Funds	Restricted Funds	Total Funds 2023	Total Funds 2022
Activity Type 1
Work in progress		-21,036		-21,036	9,364
Staff and Subcontractor	Cost	27,999	215,624	243,623	209,559
Client disbursement and Costs		3,384		3,384	2,235
Rent and Rates		40	22,715	22,675	23,929
Light and heat			396	396	597
Repairs & maintenance		552		552	567
Insurance		285	1,903	2,188	2,121
Publications and subscriptions		616	4,649	5,265	7,873
Travelling and volunteer	costs	124		124	121
Legal and professional	fees	7,056	15,478	22,534	21,390
Telephone		51	2,756	2,807	2,367
Printing, postage and stationery		- 2,227	2,936	709	1,117
Photocopier costs		603		603	588
Depreciation and loss on disposal		708		708	923
IT Support		2,029	5,674	7,703	7,698
Sundry expenses		- 1,145	1,187	42	78
Advertising					150
		18,959	273,318	292,277	290,677

Expenditure on charitable a	ctivities by activity type
	Activities
	undertaken		Total Funds	Total Funds
	directly Support costs f F		2023 f	2022 f
Activity type 1	292,277		292,277	290,677
Governance costs		5,126	5,126	7,762
	292,277	5,126	297,403	298,439

12.	Net income	Net income	Net income	Net income
	Net income is stated after charging/(crediting):
					2023	2022 f
	Depreciation	oftangible fixed assets			708	924
	Loss on disposal of tangible fixed assets					546
13.	Independent	examination fees
					2023	2022 f
	Fees payable	to the independent examiner		for:
	Independent	examination ofthe financial	statements		500	500

The total staff costs an	d employee	benefits for the reporti	ng period are analysed as fo	llows:
			2023	2022
Wages and salaries			222,866	192,524
Social security costs			15,884	12,778
Employer contributions	to pension	plans	4,873	4,257
			243,623	209,559

The average head count ofemployees	The average head count ofemployees	The average head count ofemployees	10(2022:	10).The average	number	of
full-time	equivalent employees	during the year is analysed	as follows;
				2023	2022
				No.	No.
Number	of staff - Administrative			1		2
Number	of staff - Management			1		1
Number	of staff - Advice and Advocacy			8		8
				10		11

16.	Tangible fixed a	sset	s
				Fixtures and
				fittings 6	Equipment E	Total f
	Cost
	At 1 April 2022 and		31 March 2023	761	6,126	6,887
	Depreciation
	At 1 April 2022			145	3,415	3,560
	Charge for the year			61	647	708
	At 31 March 2023			206	4,062	4,268
	Carrying amount
	At 31 March 2023			555	2,064	2,619
	At 31 March 2022			616	2,711	3,327
17.	Stocks
					2023	2022
						6
	Work in progress				43,851	22,815
18.	Debtors
					2023	2022
						6
	Trade debtors				2,030	534
	Prepayments and	accrued income			4,645	4,666
	Other debtors				9,437	8,492
					16,112	13,692
19.	Creditors: amounts		falling due within one year
					2023	2022
	Trade creditors				1,551	1,831
	Accruals and deferred		income		2,900	7,831
	Social security and other taxes				4,398	5,486
	Other creditors				7,817	7,778
					16,666	22,926
20.	Deferred income
					2023	2022
	Amount deferred	in year				500
						23

22.	plans was E Government	plans was E Government	4,873(2022 grants	4,873(2022 grants	:	f4,257).	f4,257).
	The amounts		recognised			in the financial		statements		for	government	grants are as		follows:
													2023		2022
															f
	Recognised		in income from donations				and		legacies:
	Government		grants income												2,197
23.	Analysis of		charitable		funds
	Unrestricted		funds
															At
										At				31 March 202
								1 April 2022			Income		Expenditure		3
									6		6		6
	General funds								159,106		82,027		(21,628)		219,505
															At
										At				31 March 202
								1 April 2021 E			Income f		Expenditure f		2
	General funds								126,760		56,279		(23,933)		159,106
	Restricted	funds
															At
										At				31 March 202
								1 April 2022 f			Income f		Expenditure		3 6
	Restricted	Fund		1 - desc		in a/cs			45,857		249,368		(276,298)		18,927
															At
										At					31 March 202
								1 April 2021 f			Income 5		Expenditure f		2 6
	Restricted	Fund		1 - desc		in a/cs			25,123		296,499		(275,764)		45,858

Analysis of net as	sets between funds
		Unrestricted	Total Funds
		Funds	2023
Tangible fixed assets		2,619	2,619
Current assets		252,979	252,979
Creditors less than	1 year	(16,665)	(16,665)
Net assets		238,933	238,933
		Unrestricted	Total Funds
		Funds	2022
		F
Tangible fixed assets		3,327	3,327
Current assets		224,562	224,562
Creditors less than	1 year	(62,426)	(62,426)
Net assets		165,463	165,463

25.	Financial instrument	Financial instrument	s	s
	The carrying amount		for each category of		financial			instrument is as follows:
												2023	2022
														E
	Financial	assets measured		at fair value	through			income		and expenditure
	Financial	assets measured		at fair value through			income and
	expenditure										193,016		188,055
	Financial	assets that are debt instruments				measured			at	amortised	cost
	Financial	assets that	are debt instruments		measured			at amortised
	cost											59,963	36,507
	Financial	liabilities	measured at amortised			cost
	Financial	liabilities measured		at amortised	cost							16,665	22,926
26.	Analysis	ofchanges	in net debt
													At
								At 1 Apr 2022			Cash	flows	31 Mar	2023
										E		E
	Cash at bank and in		hand							188,055		4,961	193,016