COMPANY REGISTRATION NUMBER.. 02906544 CHARifY REGISTRATION NUMBER: 1039998 Luton Law Centre Company Limited by Guarantee Unaudited Financial Statements 31 March 2024 K B M UK LIMITED Chartered Certified Accountants 64 Alma Streel Luton Ersgland LU12PL
Luton Law Centre Company Limited by Guarantee Financial Statements Year ended 31 March 2024 Page Trustees, annual report (incorporating the director's report) Independent examinerfs report to the trustees statement of financial activities (including income and expenditure account) Statement of flnancial position Notes to the financial staternents
Luton Law Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) Year ended 31 March 2024 The Iruslees, who are also Ihe directors for the purpose5 of company law, present their reporl and the unaudited financi31 statements of the charity for the year ended 31 March 2024. Chair's report The Board of Trustees, who are a150 the Directors for the purpose of company law and Iruslees for the purpose of charily law, present their report and the unaudited financial slalement5 of the charity for the year ended 31 March 2024, which are also prepared lo meet the requirements for a director's report and accounts for Companies Act purposes. The financial stalèmenls have been prepared in accordance with the Companies Act 2006, the Charlties Act 2011, the MemoiandLSm and Articles of Association, and the Accounting and Reporting by Charities- Slalemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102} (effective 1 January 20151. Reference and adrninlstrative details Registered charity name Lulon Law Centre Charity registration number 1039998 Company registration number 02906544 Principal Office and registered Office 15 New Bedford Road Luton LU1 1SA England Tha trustees Fiona Carfrae. Chair Jeinsen Lam. Vice-chalr Catherine Abu (Resigned 6 December 2023) Laurence Lane Sameera Saleem Lata Shah (Appointed 13 March 2024) Naseeffl Shah Claire Goodwin (Appointed 26 February 20241 Company secretary Paulin6 Gilson Independent examiner Mr Mohammed Afzaal Bhalti FCCA 64 Alma Street Lulon England LU12PL
Luton Law Centre Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2024 Structure. governance and management Governing Document Lulon Law Cenlre is a charilable company limited by guarantee, incorporated on 9 March 1994 and registered as a charity on S August 1994. The Company wa5 established under a Memorandum of As50cialion which established Ihe objects and powers of the charitable cornpany and is governed by its Articles of Association. In the event of the company being wound up. members are required lo contribute an amount not exceeding £1 Mèmbershlp Trustees musl be members, and membership is only open to Trustees. Membership is lerminaled if the Member concerned ceases to be a Trtsslee and Membership is not transferable. Recruitment and Appointment to the Board of Trustees The full complement of the Trustees is 12 and there mu51 be al least 5 Trustees. The subscribers lo the Memorandum {being the first Members} are also the first Truslees. Subsequent Trustee5 are elected by the Membership or co-opled by the Trustees. The chair and other officers are elected al the board meeting after the AGM. Trustee Induction and training Each new member is given a Board of TrLJStees inforfflalion pack and provided with governance training. Each member is encouraged lo access the Charity Commission's Guidance for Charity Trustees and required lo sign the Trustee decl8ralion. Organisational Structure The Board of Trustees is responsible for overall strategic declsions and policy. Decisions concerning the management of the Law Centre and the delivery of services are delegated lo the Centre Director. unless such decisions would involve a substantial change in service delivery or would have an eff8cI on contracts and service level agreements with funders.ln this case, the staff would prepare a report on the implications. with recommendations lo the Board of Trustees who would make the final decision. Rates of pay of key personnel are reviewed by Trltslees on a regular basis. Comparators used are frorn voluntary sector ag@ncies. Related Parties Lulon Law Centre is a member of the Law Centres NebNork and of Advice UK, to whom membership subscriptions are paid. These bodies provide support lo Lulon Law Cenlre. for example through the provision of low cost, or no cost information and training services. Through the Law Cenlres NetwDrk. we are linked lo colleagues in other Law Cenlres throughout the UK, and we can access email discussion forums lo support casework and development of policies and procedures. We are also able lo feed in lo the Law Cenlres Network our client's experiences of poverty into awareness-rai5ing nationwide.
Luton Law Centre Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (con(inueil) Year ended 31 March 2024 Objectives and activitses The company's Memorandum of Association 51ales Ihal the Law Centre is eslablished to.. Relieve poor persons resident or working in a designated area by providing such persons with legal advice, assistance, representation and services which Ihey could not otheise obtain through lack of means.. Advance the education of qualifylng persons in relation lo the law and legal issues and to make the law known and accessible to them., and advance any charitable purposes beneficial to the community for qualifying persons. The Law Centre also has a mission statement which says.. "Luton Law Centre will- provide high qualily, free, confidential, independent legal services responsive lo communily needs reach people who are disadvantaged and give them access lo their legal rights work with local organisations lo develop quality advice seNices" We strive for a just and equal society where everyone's rights are valued and protected. We do this by providing legal support, services, information and education lo the diverse communities of Lulon and its surrounding area. 1115 our purpose lo alleviate poverty and lo improve access lo services. In shaping our objectives for the year and planning our aclivilies, the Trustees have considered the Charity Cornmi55ion's guidance on public benefit, including the guidance "public benefit.. running a charity (P82)" Our main objectives for 2023124 were.. To continue lo work wth the Luton Acce55 Information, Advice and Guidance programme To manage perforfflance against existing contracts anLI service level agreements To continue with the implementation of our strategic and operalional plans To bid for additional grant funding, where possible and maximise Income from legal aid contracts Slralegie5 for achieving these objectives and significant activities that contributed lo the achievement of the objectives are.. Co-location with Citizens Advice Lulon and Services of Lulon Rights. We continue to work to integrate appropriate elements of our sernice with the airn of achieving a seamless journey for clients and achieve gffiGiencies We achieved a successful AMV2 {Annual Maintenance Visit) from LexGel which maintains our accredilalion. We have relained and successfully recruited qualified and experienced staff in our specialist areas of law. We have provided a Training Contract funded by a grant from The Legal Education Foundation enabling an aspiring social welfare lawyer to achieve qualification a5 a solicitor in January 2024. Sustaining and improving existing seTrices including developing and improving method5 of delivery lo meet thè changing needs of our clienls To continue lo reviewour services, undertake development work and progress with implementin9 our Strategic and Operational plan5.
Luton Law Centre Company Limited by Guarantee Trustees, Annual Report (Incorporating the Dlrector's Report) f¢pntinuedJ Year ended 31 March 2024 Volunteers The Law Centre ha5 benefilled from the time and skills of a team of 3 part-lime volunteers during the year, who gave their lime in exchange for Ihe chance lo gain work experience in a legal environment. The activities they were involved in include.. .assisling with casework, under supervision of a caseworker e.g. taking initial inslruclions, researching case law, drafting documents, preparing bundles for court. General administrative tasks, such as organising leaflets. photocopying, typing, and filing. We were also able lo lake on 2 University of 6edfordshire law slud8nls for a day a week for 10 week5 lo enable thom to gain the required practical experience lo complele their Legal Practice module. Achievements and performance Review of Charitable Activity We operate a hybrid work model which ha9 reduced the challenge5 posed by our limited office space and enabled staff to see clients and colleagues face-lo-face whilst also being able lo lake advantage of the benefits of working from home. Lulon Law Centre has continued lo provide th8 following services lo the public.. Telephone advice on dedicated helplines. for 4 Iwo-hours se55ions per week, in community care, housing, immigration and asylum law. Telephone advice for clienls with housing Issues who have been triaged by Cit12ens Advice Lulon and booked in fof a "ring-back. Housing and communily care advice al community events and outa¢h sessions Specialist advice and full legal casework services within our sp8cialisl areas of law. Second tier advice lo other local organisalions. Training lo University of Bedfordshire law clini¢ students, Lulon Roma Trust staff and Luton Citizens Advice staff. We collect and collate statistical information about the numbers of people we as515t, together with client profile information about elhnicily, gender, elc. This is used lo check that our services are being accessed by all sections of the community. We have a good reputation in the communities of Luton and client feedback shows that our clients are very happy with the services they receive. This is largely due lo the fact that Ihe'Law Centre has a highly cornpelent leam of very Gomrnilled and conscientious workers.
Luton Law Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (Gonlinued) Year ended 31 March 2024 Financial review Principal Funding Sources Bedfordshire and Luton Community Foundation IBLCF) who administer the Community Investment Fund on behalf of Lulon Rising (London Luton Airport Lldl {£161,7111 The grant was awarded lo the Luton Access Information, Advice and Guidance collaboration of which we are a partner with Citizens Advic8 Luton. Lulon Irish Forum and Lulon Rights. The granl allows us lo deliver advice services lo Lulon resldents working with our partners to provide clients with a seamless advice journey. Legal Aid Agency contracts (£67,165.37). Access lo Justice Foundation Ilmproving Outcomes through Legal Support) grant1£42.028.471 10 sustain and improve access lo early social welfare advi. and specialist casework. The Legal Education Foundation grant {£28,878.00) lo enable us lo provide a training contract lo enable an aspiring social welfare laer to qualify as a solicitor. Steel Charitable Trust grant (£13,083> lo deliver housing advice. Reserves Policy 11 is Ihe policy of Ihe charity that unreslricled funds that have not been designaled for a specific use should be maintained al a level equivalent lo six month's running cosls18pproximalely £175,000) At 31 March 2024 Ihe charity held unrestricled funds of £235.276.0012023 £219,505.05) and restricted funds £1.869.0012023 £19,427.04). Free reserves as 8131 March 2024 were £175,659. Plans for future periods We will continue lo apply for allèrnalive and additional sources of funding, to enhance and develop the service delivery and diversify our funding mix including developing new services and melhods ofdelivery. We will seek to maximise incorne generated from contracted work while not compromising our ethics an(1 ethos. We will seek lo further our engagement with the more marginali5ed communitie5 in our catchment area. We will develop new services and methods of delivery lo meet the changing needs of our clients. We will continue lo work with our partners in Lulon Access, lo make the best possible use of existing resources and maximise their impact, and towards a more inlegraled model for advice services in Luton. Small company provislons This reporl has been prepared in accordance with the provisions applicable to companies entitled lo the small companies. exemption. The trustees, annual report was approved on 9 December 2024 and signed on behalf of the board of Iru51ees by- Mr Jeinsen Lam Trustee
Luton Law Centre Company Limited by Guarantee Independent Examiner's Report to the Trustees of Luton Law Centre Year ended 31 March 2024 I report lo the trustee5 on my examinalion of the financial slalemenls of Luton Law Centre {'Ihe charity.) for the year ended 31 March 2024. Responsibllities and basis of report As the Irusle8s of the company (and also ils directors for the purposes of company law) you are responsible for the preparation of the financial slalemenls in accordance with the requirements of the Companie5 Act 2006 ('Ihe 2006 Acl'}. Having satisfied myself that the accounts of the company are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examinalion of the charity's accounts as carried out under seclion 145 of the Charities Act 2011 I'lhe 2011 AGI,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515)Ib) of the 2011 Acl. Independent examiner's statement Since the charlly's gross income exceeded £250,000 your examiner musl be a member of a body listed in seGlion 145 of the 2011 Act. I confirm that l arn qualif18d lo undertake the examination because l am a member of the Association of Chartered Certrfied AccoLtnlanls, which is one of Ihe listed bodies. I have compleled my examination. I confirm that no mallers have come lo my attention in connection with the examinalion giving me Gause lo believe.. accounting records were not kept in respect of the charity as required by secllon 386 of the 2006 Act., or the financial st8lements do not accord wilh those records- or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounls give a 'lrue and fair, view which is not a matter considered as part of an independent examlnalion., or the financial slalemenls have not been prepaied in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accoun15 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1 Q21. I have no concerns and have corne across no other mallers in connection with the examination lo which attention should be drawn in thi5 report in order lo enable a proper underslanding of the accounts lo be reached. Mr Mohammed Afzaal Bhalli FCCA Independent Examiner 64 Alma Street Lulon England LU1 2PL 0911212024
Luton Law Centre Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2024 2024 Reslricled funds Total funds Total funds 2023 Unreslricled funds Note Incorne and endowments Donations and Grants Charitable activilies .Olher trading activities Total in¢ome 246,986 246,986 96,807 250,422 82,120 (647) 331,895 96.807 96,807 246,986 343,793 Expenditure Expendilure on raising funds.. C051s of other Irading activities Expenditure on ¢harilable activities Total expendlture 3.101 77,935 510 264.034 3,611 341,970 522 297,403 9,10 81.036 264.544 345.581 297.925 Net lexpenditurejlincomè and net movement in funds 15,771 {17,558) (1,788) 33,970 Reconciliation of funds Total fund5 brought forward Total funds carrled forward 219.505 19,427 238.932 204.963 235,276 1,869 237.145 238,932 The slalernenl of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing aclivilies.
Luton Law Centre Company Limited by Guarantee Statement of Financial Position 31 March 2024 2024 2023 Note Fixed assets Tangible fixed assets 15 2,074 2,619 Current assets Work in progress Debtors Cash al bank and in hand 16 17 45,359 12,183 195,826 43,851 16.112 193,016 253.368 252,979 Creditors: amounts falling due within one year Net current assets 18 18,298 16,665 235.070 236,314 Total assets less current liabilities 237.144 238,933 Nat assets 237.144 238,933 Funds of the charity Reslricled funds Unreslri¢led funds 1.869 235.276 19.427 219.505 Total charlty funds 20 237,145 238.932 For the year ending 31 March 2024 the charity was entitled lo exemption from audit under seclion 477 of Ihe Companies Act 2006 relating to sm311 companies. Directors. responsibilities". The members have not required the company to obtain an audit of ils financial Statements for the year in queslron in accordance with section 476-, The directors acknowledge Iheif responsibilities for complying with the requirements of the Act with respect lo accounting records and the prepaialion of financial statements. These financial slalemenls have been prepared in accordance with the provisions applicable lo companies subject lo the small companies, regime. These financial statements were approved by the board of Iruslees and aulhorised for issue on 9 December 2024 and are signed on behalf of the board by: Mr Jeinsen Lam Trustee The statement of financial position continues on the following page. The note5 on pages 9 to 19 form part of these financlal statements.
Luton Law Centre Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2024 General information The charity Is a public benefit enlily and a private company limited by guaranlee, registered in England and Wales and a registered charily ill England and Wales. The address of the registered office is 15 New Bedford Road, Lulon, LU1 1SA, England. Statement of compllance These financial slalements have been prepared in compliance with FRS 102, The Financial Reporting Standard 8pplicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable lo Gharilies preparing their accounts in accordance with the Financial Reporling Standard appliGable in the UK and Republic of Ireland IFRS 1021 (Charilies SQRP {FRS 102)) and the Companies Acl 2006. Accountlng policies Basls of preparation The financial slatemenls have been prepared on the historical cost basis, as modified by Ihe revalualion of certain financial assels and liabilities and inveslmenl propertie5 measured al fair value through income or expenditure. The financial slalemenls are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainlies about Ihe ¢harily's ability lo continue. Judgements and key sources of estimation uncertainty The preparation of the financial statements requirgs management lo make judg8menls. 8Stimales and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Fund accounting Unreslricled funds are available For use al the discretion of the trustees lo further any of the charily's purposes. Designated funds are unreslricled funds earmarked by Ihe trustees lor parlicular future project or commilmenl. Reslricled fund5 are subjected to reslriclions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of iwo sub-classes.. restricted inGome funds or endowment funds.
Luton Law Centre Company Limited by Guarantee Notes to the Financlal Statements (¢ontlnuedJ Year ended 31 March 2024 Accounting policies (contlnued) Incoming resources All incoming resources are included in the slalemenl of financial 8Ctivilie3 when enlillemenl has passed lo the charity.. il is probable Ihal the economic benefits associated with Ihe transaction will flow to the charily and the amount can be reliably measured. The following specific policies are applied lo particular categories of income.. Income frorn donations or grants is recognised when there is evidence of enlitlemenl lo the grft, receipt 15 probable and ils amount can be measured reliably. Legacy income Is recognised when receipt is probable and enlillemenl is established. Income from donated goods is measured al Ihe fair value of the goods unless this 15 impractical lo measure reliably. in which case the value is derived from the cost to the donor or the eslimaled resale value. Donated facilities and services are recognised in Ihe accounls when received if the value can be reliably measured. No amounts are included for the corslribution of general volunteer5. Income from contracts for the supply of services 15 recognised with the delivery of the conlfacled service. This is classified as unrestricted funds unless there is a conlraGtual requirement for il lo be spent on a particular purpose and returned If unspent, in which case il may bp regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and 15 classified under headings of the statement of financial activities to which il relates: expenditure on raising funds includes the costs of all fundraising aclivilies, events, non- charitable trading activitie5, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities th81 further ils charitable aims for the benefit of its beneficiarie5, including those support costs and costs relating lo the governance of the charity apportioned lo charitable aclivilies. other expenditure includes all expenditure that is neither relaled Io faising funds for the charity nor part of ils expenditure on charitable activities. All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs 811ributable lo a single activity are allocated directly lo that activity. Shared costs are apportioned between the activities they contribute lo on a reasonable, justifiable and consistent basis. Tangible assets Tangible'assels are initially recorded al cost, and subsequently slated al cost les5 any accumulated depreciation and impairment losses. Any tangible assets cairied al revalued amounts are recorded al the fair value al the dale of revaluation less any subsequent accumulated depreciation and subsequenl accumulated impairment losses. 10
Luton Law Centre Company Limited by Guarantee Notes to the Flnancial Statements (¢onlinu8d} Year ended 31 March 2024 Accounting policies (continu8d) Tangible assets (continu•dJ An increase in the carying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless il reverses a charge for impairment that has previously been recognised as expenditure wilhin the slalemenl of financial aclwities. A decrease in the carrying amount of an as58t as a result of revaluation, is recognised in olhef recognised gains and losses, except lo which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the slatomenl of linancial aclivilies. Depreciation Oepreciation is calculated so as lo write off the cost or valuation of an asset, less ils residual value, over the useful economic life of Ihat asset a5 follows.. Fixtures and fillings Equipment 10Yo reducing balance 25°/0 reducing balance Impairment of fixed assets A review for indicators of impairmenl is carried out 81 each reporting dale, with the recoverable amount being e51imaled where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for Possible reversal al each reporting date. For the purposes of impairmenl lesling, when il is not possible to eslimate the recoverable amount of an individual asset. an estimate 15 made of the reGoverable arnounl of the cash-generaling unit lo which the asset belongs. The cash-generating unil is the smallest identifiable group of assets that includes thè asset and generales cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition dale, allocated lo each of the cash-gener21ing units that are expected lo benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned lo those units. Work in progress Work in progress is valued al the amount of work done in the year, including eslimales of amounts not invoiced. Financial instruments A financial asset or a financial liability is recognised only when the charity becomes a party lo the contractual provisions of the inslrumenl. Basic financial instruments are Initially recognised al the amount receivable or payable including any related Iransaclion cosls. Current assets and current liabilities are subsequently measured at the cash or other consideration expeGled to be paid or received and not discounted.
Luton Law Centre Company Limited by Guarantee Notes to the Financial Statements (conlinued) Year ended 31 March 2024 Accounting policies (contlnued) Financial instruments (continued) Debt instruments are subsequenlly measured al amortised cost. Where investments in shares are publicly traded or Iheir fair value can otherwise be measured reliably, Ihe investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All olher such investments are subsequently measured al cost less impairment. Other financial instrumen15, Including derivatives, are initially recognised al fair value. unless payment for an asset is deferred beyond normal business terms or financed al a rate of inleiesl that 15 not a market rate. in which case the asset is measured at the present value of the future payments discounted al a market rate of interest for a similar debt in51rumenl. Other financial instruments are subsequently measured at fair value. with any changes recognised in the statement of financial aclivilies, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured al cost or amorlised cost are reviewed for objective evidence of impairmenl at the end of each reporting dale. If there is objeclive evidence of impairment, an impairment loss is recognlsed under the appropriate heading in Ihe 51alemenl of financial ac1ivilies in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, Ihese are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characlerislic5. Any reversals of impairment are recognised immedialely, lo the exlenl that the reversal does not resull in a carrying amounl of the financial asset that exceeds what the carrying amount would have been had Ihe impairment not previously been recognised. Defined contribution plans Conliibulions lo defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the exlent that the prepayment will lead to 8 reduction in future p3ymenls or a cash refund. When contributions are not expected to be settled wholly wlthin 12 months of the end of the reporting date in which the ernployees render the relaled service, the liability is measured on a discounled present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Limited by guarantee Lulon Law Centre is a company limited by guarantee incoiporaled in England and Wales. 11 has no share capital. In the event of the charity being wound up. the liability in respect of the guarantee 15 limited lo £1 per member of the charity. The Registered Office and principal place of business is 15 New Bedford Road, Lulon, Bedfordshire LU1 1SA. 12
Luton Law Centre Company Limited by Guarantee Notes to the Financial Statements (Gonlinued) Year ended 31 March 2024 Donations and grants Unreslricted Funds Reslricled Total Funds Funds 2024 Donations Donations Grants EU Sellled Status Project Partnership Work- Restricted Fund5 The Access To Justice Foundalion BLCF- LLA Community Investment Fund Wixamlree Trust- Housing Other Grants TLEF - The Legal Educalion Fund Steel Charitable Trust - Reslricled Grant Citizens Advice Luton - Restricted Grant 3,385 3.385 42,029 161,711 42,029 161.711 23,028 13,083 3,750 23,028 13.083 3,750 246,986 246,986 Unreslricled Funds Reslricled Total Funds Funds 2023 Donations Donalions 554 554 Grants EU Sellled Slalus Project Partnership Work - Reslricled Funds The Access To Justice Foundation BLCF- LLA Community Investment Fund Wixamlree Trust - Housing Other Grants TLEF - The Legal Education Fund Steel Charitable Trust - Restricted Grant Citizens Advice Lulon - Reslricled Grant 26,317 1,250 14,672 161,710 8,200 500 37,219 26.317 1,250 14.672 161.710 8,200 500 37,219 554 249.868 250,422 Charitable activities Unreslricled Total Fund5 Unreslricled Total Funds Funds 2024 Funds 2023 Leg81 Aid Agency Contract Legal Awarded Costs 67,165 29,642 67.165 29.642 64,620 17.500 64.620 17,500 96,807 96.807 82,120 82,120 13
Luton Law Centre Company Limited by Guarantee Notes to the Financial Statements {¢oniiftued) Year ended 31 March 2024 Other trading activities Unreslricled Total Fun-ds Unreslricled Total Funds Funds 2024 Funds 2023 Immigration Advice {647) 16471 Costs of other tradlng activltles Unreslricled Funds Reslricled Total Funds Funds 2024 Cosls of olher trading activities Other activity 1 3,101 510 3,611 Unrestricted Funds Reslricled Total Funds Funds 2023 Costs of other trading aclivilies Other aclivily 1 522 522 Expenditure on Charitable activities by fund type UnreslriGted Funds Restricted Total Funds Funds 2024 Activity type 1 Support costs 74.267 3.668 259,962 4.072 334,227 7,743 77,g35 264.034 341,970 Unrestricted Funds Reslricled Total Funds Funds 2023 Activity type 1 Support costs 18,959 2,147 273,318 2,980 292,277 5,126 21,106 276.298 297,403 9A. Governance costs Unrestricted Restricted Total funds Total funds 2024 2023 Staff Cosl Accountancy Fee Bank and Credit Card Charges TOTAL 243.47 3,016.64 409.34 1,189.40 2.884.31 1,432.87 5,900.95 409.34 1,063.00 3,836.45 229.00 3,669.45 4,073.71 7,743.16 5.128.45 14
Luton Law Centre Company Limited by Guarantee Notes to the Financial Statements fconlinued) Year ended 31 March 2024 9B. Expenditure on charitable activities by fund type (continued) Unrestricted Restricted Total funds 2024 Total funds 2023 Activity Type I Work in progress Staff and Subcontractor Cost Client disbursement and Costs Rent and Rates Light and heat Repairs & maintenance Insurance Publications and subscriptions Travelling and volunteer costs Legal and professional f8es Telephone Printing. postage and slalionery Photocopier costs Depreciation and loss on disposal IT Support Sundry expenses TOTAL 1.507 25,083 26,468 2,940 1,507 21,036 219,353 244,436 26,468 25,696 630 587 243,623 3,384 22,675 396 552 2,188 5,265 124 22,534 2,807 709 603 22.756 619 410 177 508 675 10 20,680 84 40 431 2,225 4.336 105 2,733 5.010 115 21,600 2.917 342 1.306 920 2,834 302 875 545 545 708 1.161 63 5,351 385 260 470 6,512 448 337 839 7,703 42 292 277 10. Expenditure on charitable actlvitles by activity type Activities undertaken direclly Support costs Total funds 2024 Total fund 2023 Activity type 1 Governance costs 98 9A 337.839 337,839 7,743 292,277 5,126 7,743 337.839 7,743 345,582 297,403 15
Luton Law Centre Company Limited by Guarantee Notes to the Financial Statement5 (contlnued) Year ended 31 March 2024 11. Net {expenditurellincome Nel (expendilurellincome is stated after chargingl{credilingl'. 2024 2023 Depreciation of tangible fixed assets 545 708 12. Independent examination fees 2024 2023 Fees payable lo the independent examiner for-. Independent examination of the financial sialemenls 500 500 13. Staff costs The lolal staff costs and employee benefils for the reporting period are analysed as follows= 2024 2023 Wages and salaries Social security costs Employer contributions lo pension plans 224,051 15.270 5,115 222,866 15,884 4,873 243,623 244,436 The average head count of employeeg during the year was 9 (2023.. 10). The average number of full-lime equivalent employees during the year is analysed as follows.. 2024 2023 No. Number of stsff - Adminislralive Number of staff - Management Number of staff - Advice and Advocacy 10 No employee received employee benefits of more than £60,000 during the year12023'. Nil). 14. Trustee remuneration and expenses No members of the Board of Tru51ees receSved any remuneration or expenses during the year or the previous year. No members Of other person felaled lo the charitable company had any interest in any conlracl or transaction entered into by the charity during the year. 16
Luton Law Centre Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 15. Tangible fixed assets Fixtures and fillings Equipment Total Cost At 1 April 2023 and 31 March 2024 Depreciatlon Al 1 April 2023 Charge for the year At 31 March 2024 761 6,126 6,887 206 56 4,062 48g 4,268 545 262 4,551 4,813 Carrying amount At 31 March 2024 499 1,575 2,074 2,619 Al 31 March 2023 555 2,064 16. Stocks 2024 2023 Work in progress 45,359 43,851 17. Oebtors 2024 2023 Trade debtor5 Prepayments and accrued income Olher debtors 1.197 1,250 9,736 2.030 4,645 9,437 12.183 16.112 18. Creditors: amounts falling due within one year 2024 2023 Trade creditors Accruals and deferred income Social security and other taxes Other credilor5 4,740 5,840 4,643 3,075 1.550 2,9QO 4,398 7,817 18,298 16,665 19. Pensions and other post retlrement benefits Defined contribution plans The amount recognised in income or expenditure as an expense in relallon lo defined contribution plans was £5,115 (2023.. £4,873). 17
Luton Law Centre Company Limited by Guarantee Notes to the Financial Statements (conlinued) Year ended 31 March 2024 20. Analysls of charitable funds Unrestricled funds At 31 March 202 Al 1 April 2023 Income Exp8nditUfe General fund5 219,505 96,807 181.036) 235.276 At 31 March 202 Al 1 April 2022 Income Expenditure General funds 159,106 82,027 121.6281 219.505 Restricted funds At 31 March 202 Al 1 April 2023 Income Expenditure Restricted Fund 1- desc in alcs 19.427 246,986 {264,544} 1,869 Al 31 March 202 Al 1 April 2022 Income Expenditure Reslricled Fund 1 desc in alcs 45.857 249.868 (276,298) 19.427 21. Analysls of net assets between funds Unrestricted Total Funds Funds 2024 Tangible fixed assels Currenl assets Creditors less than l year 2.074 252,118 115.700} 238,492 2,074 252,118 {15,700) 238,492 Net assets Unrestricted Total Funds Funds 2023 Tangible fixed asse15 Current assets Creditors less than 1 year Net assets 2,619 252,979 (16.665) 238,933 2,619 252.979 11fj,665) 238,933 18
Luton Law Centre Company Limited by Guarantee Notes to the Financial Statements (contIed? Year ended 31 March 2024 22. Financial instruments The carrying amount for eaGh category of financial instrument is as follows.. 2024 2023 Financial agsets Measured at fair value through income and expenditure Financial assets measured al fair value through income and expenditure 195,826 193,016 Financial assets that are debt Instruments measured at amort158d cost Financial assets that are debt instruments measured al amo'rtised cost 56,292 59,963 Financlal Ilabilities measured at amortlsed cost Financial liabilities measured al amorlised cost 15,700 16.665 23. Analysis of Changes in net debt At Al 1 Apr 2023 Cash flows 31 Mar 2024 Cash al bank and in hand 193,016 2,810 195,826 19