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 othe￿ise 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 out￿a¢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 la￿er 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 (contI￿￿ed?
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