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2025-03-31-accounts

COMPANY REGISTRATION NUMBER: 02906544 CHARITY REGISTRATION NUMBER: 1039998

Luton Law Centre Company Limited by Guarantee Unaudited Financial Statements 31 March 2025

K BM UK LIMITED Chartered Certified Accountants 64 Alma Street Luton England LU1 2PL

Luton Law Centre

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2025

Page
Trustees’ annual report (incorporating the director's report)
Independent examiner's report to the trustees 6
Statement offinancial activities (including income and
expenditure account) 7
Statement offinancial position 8
Notestothefinancialstatements 9

igai

Accounts

Luton Law Centre

Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report)

Year ended 31 March 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.

Chair's report

The Board of Trustees, who are also the Directors for the purpose of company law and trustees for the purpose of charity law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025, which are also prepared to meet the requirements for a director's report and accounts for Companies Act purposes.

The financial statements have been prepared in accordance with the Companies Act 2006, the Charities Act 2011, the Memorandum and Articles of Association, and the 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) (effective 1 January 2015).

Reference and administrative details

Registered charity name Luton Law Centre

Charity registration number 1039998

Company registration number 02906544

Principal Office and registered Office

15 New Bedford Road Luton LU11SA England The trustees Fiona Carfrae, Chair Jeinsen Lam, Vice-Chair Laurence Lane Sameera Saleem (resigned 9 December 2024) Naseem Shah Lata Shah (resigned 2 April 2024) Claire Goodwin Vijay Viatla (Appointed 7 January 2025)

Company secretary

Pauline Gilson

Independent examiner Mr Mohammed Afzaal Bhatti FCCA 64 Alma Street Luton England LU1 2PL

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Accounts

1

Luton Law Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025 eeeOOOae eeeeeCnenS oe eee

Structure, governance and management

Governing Document

Luton Law Centre is a charitable company limited by guarantee, incorporated on 9 March 1994 and registered as a charity on 5 August 1994. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed by its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1

Membership

Trustees must be members, and membership is only open to Trustees. Membership is terminated if the Member concerned ceases to be a Trustee and Membership is not transferable.

Recruitment and Appointment to the Board of Trustees

The full complement of the Trustees is 12 and there must be at least 5 Trustees. The subscribers to the Memorandum (being the first Members) are also the first Trustees. Subsequent Trustees are elected by the Membership or co-opted by the Trustees. The chair and other officers are elected at the board meeting after the AGM.

Trustee induction and training

Each new member is given a Board of Trustees information pack and provided with governance training. Each member is encouraged to access the Charity Commission's Guidance for Charity Trustees and required to sign the Trustee declaration.

Organisational Structure

The Board of Trustees is responsible for overall strategic decisions and policy. Decisions concerning the management of the Law Centre and the delivery of services are delegated to the Centre Director, unless such decisions would involve a substantial change in service delivery or would have an effect on contracts and service level agreements with funders.In this case, the staff would prepare a report on the implications, with recommendations to the Board of Trustees who would make the final decision. Rates of pay of key personnel are reviewed by Trustees on a regular basis. Comparators used are from voluntary sector agencies.

Related Parties

Luton Law Centre is a member of the Law Centres Network and of Advice UK, to whom membership subscriptions are paid. These bodies provide support to Luton Law Centre, for example through the provision of low cost, or no cost information and training services. Through the Law Centres Network, we are linked to colleagues in other Law Centres throughout the UK, and we can access email discussion forums to support casework and development of policies and procedures. Weare also able to feed in to the Law Centres Network our client's experiences of poverty into awareness-raising nationwide.

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Accounts

10:47 on 28 July 2025

2

Luton Law Centre

Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report) (continuea)

Year ended 31 March 2025

The company's Memorandum of Association states that the Law Centre is established to:

The Law Centre also has a mission statement which says:

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 to the diverse communities of Luton and its surrounding area. It is our purpose to alleviate poverty and to improve access to services.

In shaping our objectives for the year and planning our activities, the Trustees have considered the Charity Commission's guidance on public benefit, including the guidance "public benefit: running a charity (PB2)"

Our main objectives for 2024/25 were:

Strategies for achieving these objectives and significant activities that contributed to the achievement of the objectives are:

Accounts

3

Luton Law Centre Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2025 FeaBenn OR SS

Volunteers

The Law Centre has benefitted from the time and skills of a team of 2 part-time volunteers during the year, who gave their time in exchange for the chance to gain work experience in a legal environment. The activities they were involved in include:

-assisting with casework under supervision of a caseworker e.g. taking initial instructions, researching case law, drafting documents, preparing bundles for court. - General administrative tasks, such as data entry, photocopying, typing, and filing.

Achievements and performance

Review of Charitable Activity

We operate a hybrid work model which has reduced the challenges posed by our limited office space and enabled staff to see clients and colleagues face-to-face whilst also being able to take advantage of the benefits of working from home.

Luton Law Centre has continued to provide the following services to the public:

We collect and collate statistical information about the numbers of people we assist, together with client profile information about ethnicity, gender, etc. This is used to 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 to the fact that the Law Centre has a highly competent team of very committed and conscientious workers.

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Luton Law Centre Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2025 i

Financial review

Principal Funding Sources

Reserves Policy

It is the policy of the charity that unrestricted funds that have not been designated for a specific use should be maintained at a level equivalent to six months' running costs (approximately £185,000)

At 31 March 2025 the charity held unrestricted funds of £264,122 (2024: £235,276) and restricted funds £10,500 (2024 £1,869). Free reserves as at 31 March 2025 were £185,812.00.

Plans for future periods

We have updated our strategic and operational plans. We will continue to apply for alternative and additional sources of funding, to enhance and develop the service delivery and mitigate the effects of reductions in BLCF (Luton Rising) funding and aim to maximise our income generation from our legal aid contracts. We are looking to expand our network of volunteers to assist staff and increase capacity. We are aiming to ensure the law centre continues to be an effective, rewarding, innovative, and enjoyable place to work. We will continue to work with our Partners in Luton Access, to make best possible use of existing resources and maximise their impact, and to provide an integrated model for advice services in Luton.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ exemption.

The trustees’ annual report was approved on 14"in Noyenth.c 292,$o 4 signed on behalf of the board of trustees by:

Ms F Carfrae

Trustee i

Accounts

5

Luton Law Centre

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Luton Law Centre

Year ended 31 March 2025 eeIIses Sn | report to the trustees on my examination of the financial statements of Luton Law Centre (‘the charity’) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of the charity's accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because | am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies. | have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. Accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

  2. The financial statements do not accord with those records, or

  3. The financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or

  4. The financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. RsBD) \ y IA |} J Mr Mohammed Afzaal Bhatti FCCA Independent Examiner 64 Alma Street Luton England LU1 2PL

Signing Date: 19/11/2025

CT

Accounts

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Luton Law Centre

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 March 2025

2025 2024
Unrestricted Restricted
funds funds Totalfunds Total funds
Note £ £ £ £
Income and endowments
Donations and Grants 5 25,330 312;735 338,065 246,986
Charitable activities 6 68,969 - 68,969 96,807
Total income 94,299 312,735 407,034 343,793
Expenditure
Expenditure on raising funds:
Costs of other trading activities 7 668 - 668 3,611
Expenditure on charitable activities 8,9 64,785 304,103 368,888 341,970
Total expenditure 65,453 304,103 369,556 345,581
Net income/(expenditure) and net
movement in funds 28,846 8,632 37,478 (1,788)
Reconciliation of funds
Total funds brought forward 235,276 1,868 237,144 238,932
Totalfundscarriedforward 264,122 10,500 274,622 237,145

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 15 to 24 form part of these financial statements.

Accounts

7

Luton Law Centre

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

==> picture [411 x 255] intentionally omitted <==

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |2025|2024| |Note|£|£| |Fixed|assets| |Tangible|fixed|assets|14|2,478|2,074| |Current|assets| |Work|in|progress|15|71,023|45,359| |Debtors|16|7,281|12,183| |Cash|at|bank|and|in|hand|213,512|195,826| |291|,816|253,368| |Creditors:|amounts|falling|due|within|one|year|17|19,672|18,298| |Net|current|assets|272,144|235,070| |Total|assets|less|current|liabilities|274|622|237,144| |Net|assets|274|622|237,144| |Funds|of the|charity| |Restricted|funds|10,500|1,869| |Unrestricted|funds|264,122|235,276| |Total|charity funds|20|274,622|237,145|

----- End of picture text -----

For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

e The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on VA Noyember 2a71- ¢, and are signed on behalf of the board by:

Ms F Carfrae Trustee

The statement of financial position continues on the following page. The notes on pages 15 to 24 form part of these financial statements.

Accounts

8

Luton Law Centre

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

  1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 15 New Bedford Road, Luton, LU1 1SA, England.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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 (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

  1. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates 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

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Accounts

9

Luton Law Centre Company Limited by Guarantee Notes to the Financial Statements (continueg)

Year ended 31 March 2025

SSS

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: e expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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Accounts

10

Luton Law Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

  1. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Fixtures and fittings - 10% reducing balance Equipment - 25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated 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 at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates 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 date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Work in progress

Work in progress is valued at the amount of work done in the year, including estimates of amounts not invoiced.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomesa party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Accounts

11

Luton Law Centre

Company Limited by Guarantee

Notes to the Financial Statements (continuea)

Year ended 31 March 2025

NE

  1. Accounting policies (continued) Financial instruments (continued)

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to 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 extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

  1. Limited by guarantee

Luton Law Centre is a company limited by guarantee incorporated in England and Wales. It has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The Registered Office and principal place of business is 15 New Bedford Road, Luton, Bedfordshire LU1 1SA.

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Accounts

12

,

Luton Law Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

5. Donations and grants

Unrestricted Restricted Total Funds
Funds Funds 2025
£ 3 £
Donations
AB Charitable Trust 25,000 - 25,000
Donations 330 _ 330
Grants
EU Settled Status Project = - -
The Access To Justice Foundation ~_ 58,031 58,031
BLCF -Luton Rising -Community Investment Fund - 155,000 155,000
Three Guineas Trust - 50,000 50,000
Wixamtree Trust - 8,000 8,000
TLEF -The Legal Education Fund - 5,000 5,000
Steel Charitable Trust - 15,999 15,999
Citizens Advice Luton - - -
National Lottery Community Fund - 20,705 20,705
25,330 312,735 338,065
Unrestricted Restricted Total Funds
Funds Funds 2024
a £ £
Donations
AB Charitable Trust - - -
Donations - = -
Grants
EU Settled Status Project - 3,385 3,385
The Access To Justice Foundation - 42,029 42,029
BLCF —Luton Rising Community Investment Fund - 161,711 161,711
Three Guineas Trust - - -
Wixamtree Trust - - -
TLEF -The Legal Education Fund - 23,028 23,028
Steel Charitable Trust - 13,083 13,083
Citizens Advice Luton - 3,750 3,750
National Lottery Community Fund - - -
- 246,986 246,986
6. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Legal Aid Agency Contract 68,969 68,969 67,165 67,165
Legel Awarded Costs - - 29,642 29,642
68,969 68,969 96,807 96,807

Accounts

13

Luton Law Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

7. Costs of other trading activities

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Costs of other trading activities - Other activity 1 668 - 668
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Costs of other trading activities - Other activity 1 3,101 510 3,611
8. Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ f:
Activity type 1 57,769 302,494 360,263
Support costs 7,016 1,609 8,626
64,785 304,103 368,888
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Activity type 1 74,267 259,962 334,227
Support costs 3,668 4,072 7,743
77,935 264,034 341,970

9. Expenditure on charitable activities by activity type

Activities
undertaken
directly		 Support
costs		 Total funds
2025		 Total fund
2024
e £ £ £
Activity type 1 360,930 - 360,930 337,839
Governance costs - 8,626 8,626 7,743
360,930 8,626 368,888 345,582

Accounts

14

Luton Law Centre Company Limited by Guarantee

Notes to the Financial Statements (continuea)

Year ended 31 March 2024 needeeeeaseneenepeine ee

ee

9A. Governance costs

.
Unrestricted		 .
Unrestricted		 .
Restricted		 Totalfunds
2025		 Total funds
2024
£ £ £ £
Governance costs - - - -
Staff Cost 1,685 609 2,294 1,433.00
Accountancy Fee 4,699 1,000 5,699 5,901.00
Bank and Credit Card
Charges		 =
7,016		 =
1,609		 Bae
8,626		 a3.08.
7,743.00
9B.
Expenditure on charitable activities by fund		 type (continued)
Unrestricted
2025		 .
aaa		 Teee Total
funds
2024
Activity Type 1 £ £ os £
Work in progress -25,665 - -25,665 -1,507
Staff and Subcontractor Cost 32,067 266,785 298,852 244,436
Client disbursement Costs 18,931 - 18,931 26,468
Rent and Rates 5,216 20,529 25,744 25,696
Light and Heat 256 - 256 630
Repairs & Maintenance 101 - 101 587
Insurance 139 2,762 2,901 2,733
Publications and subscriptions 3,278 1,775 5,053 5,010
Travelling and Refreshment 248 25 273 115
Legal and professional fees 18,769 160 18,929 21,600
Telephone 336 1,943 2,279 2,917
Printing, Postage and Stationery 51 471 522 342
Photocopier costs 1,213 775 1,988 1,306
Depreciation 696 - 696 545
Computer & Software 2,053 5,649 7,702 6,512
Sundry expenses 746 1,621 2,367 448
58,436 302,494 360,930 337,838
10.
Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
2025 2024
£ £
Depreciationoftangiblefixed assets 695 545

Accounts

15

Luton Law Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

11. Independent examination fees

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|||||||| |---|---|---|---|---|---|---| |2025|2024| |£|£| |Fees|payable|to|the|independent examiner|for:| |Independent|examination|of the|financial|statements|500|500|

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12. Staff costs

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|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |The|total|staff|costs|and|employee|benefits|for|the|reporting|period|are|analysed|as|follows:| |2025|2024| |£|£| |Wages|and|salaries|272,957|224,051| |Social|security|costs|20,539|15,270| |Employer|contributions|to|pension|plans|5,356|5,115| |298,852|244,436|

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The average head count of employees during the year was 10 (2024: 9). The average number of full-time equivalent employees during the year is analysed as follows:

==> picture [389 x 67] intentionally omitted <==

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|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |No.|No.| |Number|of|staff|-|Administrative|1|1| |Number|of|staff|-|Management|1|1| |Number|of|staff|-|Advice|and|Advocacy|8|if| |10|9|

----- End of picture text -----

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

13. Trustee remuneration and expenses

No members of the Board of Trustees received any remuneration. One trustee has received a travelling expense £31.20.

No members or other person related to the charitable company had any interest in any contract or transaction entered into by the charity during the year.

Accounts

16

Luton Law Centre

Company Limited by Guarantee

Notes to the Financial Statements (continuea)

Year ended 31 March 2025

14. Tangible fixed assets

Fixtures and
fittings
£.		 Equipment
£
Cost
At1 April 2024
Additions		 761
-		 6,126
1,099		 6,887
1,099
At 31 March 2025 761 7,225 7,986
Depreciation
At 1 April 2024 262 4,551 4,813
Charge for the year 49 646 695
At 31 March 2025 311 5,197 5,508
Carrying amount
At 31 March 2025 450 2,028 2,478
At 31 March 2024 499 1,575 2,074
15. Stocks
2025 2024
£ £
Work in progress 71,023 45,359
71,023 45,359
16. Debtors
2025 2024
£ £
Trade debtors - 1,197
Prepayments and accrued income 4,809 1,250
Other debtors 2,472 9,736
7,281 12,183
17. Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 3,830 4,740
Accruals and deferred income 3,681 5,840
Social security and othertaxes 7,606 4,643
Other creditors 4,555 3,075
19,672 18,298

Accounts

17

Luton Law Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

18. Deferred income

2025 2024
£ £
Amount deferred in year 781 -

19. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £5,356 (2024: £5,115).

20. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At At 31 March
1 April 2024 Income Expenditure 2025
£ s £ £
General funds 235,276 94,299 (65,453) 264,122
At At 31 March
1 April 2023 Income Expenditure 2024
£ £ 2 £
General funds 219,505 96,807 (81,036) 235,276
Restricted funds
At At 31 March
1 April 2024 Income Expenditure 2025
Restricted Fund 1 - desc in a/cs =
1,868		 2s
312:735		 £
(304,103)		 £
10,500
At At 31 March
1 April 2023 Income Expenditure 2024
RestrictedFund1-descina/cs £
19,427		 Ee
246,986		 £
(264,544)		 £
1,869

Accounts

18

Luton Law Centre

Company Limited by Guarantee

Notes to the Financial Statements (continueg)

Year ended 31 March 2025

21. Analysis of net assets between funds

Unrestricted Total Funds
Funds 2025
£ £
Tangible fixed assets 2,478 2,478
Current assets 291,816 291,816
Creditors less than 1 year (19,672) (19,672)
Net assets 274,622 274,622
Unrestricted Total Funds
Funds 2024
£ £
Tangible fixed assets 2,074 2,074
Current assets 253,368 253,368
Creditors less than 1 year (18,298) (18,298)
Net assets 235,070 235,070
22. Financial instruments
The carrying amount foreach category of financial instrument is as follows:
2025 2024
£ £
Financial assets measured at fair value through income and expenditure
Financial assets measured at fair value through income and
expenditure 213,512 195,826
Financial assets that are debt instruments measured at amortised cost
Financial assets that are debt instruments measured at amortised
cost 71,023 56,292
Financial liabilities measured at amortised cost
Financial liabilities measured at amortised cost 19,672 18,298
23. Analysis ofchanges in net debt
At
At1 Apr2024 Cash flows 31 Mar2025
£ £ £
Cashatbankandinhand 195,826 17,686 213,512

Accounts

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