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← Bar Pro Bono Unit

2024-06-30-accounts

Charity registration number 1057620

Company registration number 03237309 (England and Wales)

BAR PRO BONO UNIT

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

BAR PRO BONO UNIT

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Ms S K Abram-Lloyd (Vice Chair)
Ms N J Bellinger
Mr R S Gataora (Treasurer)
Mrs E J Holland
Ms M Jaganmohan (Appointed 16 November
2023)
Mr D P Joseph KC
Mr R H Khaldi (Appointed 13 May 2024)
Ms J E Ogden (Appointed 16 November
2023)
Mr C Patton KC
Mr S A Shivji KC (Chairman)
Ms L D Watts (Appointed 13 May 2024)
Mr R G Wheeler
Mr P J Wilson (Appointed 13 May 2024)
Secretary S Popat
Charity number 1057620
Company number 03237309
Principal address Advocate
IDRC
1 Paternoster Lane
London
EC4M 7BQ
Auditor Sayer Vincent LLP
110 Golden Lane
London
EC1Y 0TG

BAR PRO BONO UNIT

CONTENTS

Page
Trustees' report 1 - 6
Statement of trustees' responsibilities 7
Independent auditor's report 8 - 11
Statement of financial activities 12
Balance sheet 13
Statement of cash flows 14
Notes to the financial statements 15 - 24

BAR PRO BONO UNIT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 JUNE 2024

The trustees present their annual report and financial statements for the year ended 30 June 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's memorandum and articles of association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

Advocate is the operating name of the Bar Pro Bono Unit. Advocate is established to provide legal advice and representation in relation to the prosecution and defence of actions before the Courts and Tribunals of England and Wales, the European Court of Justice and the European Court of Human Rights to persons who by reason of their inadequate means are unable to obtain such advice and representation from their own resources.

Public benefit

Advocate's work is of public benefit. In a time of increased demand due to economic conditions, and reduced access to legal aid, the number of those individuals needing help to obtain access to the legal system has increased. When planning Advocate’s activities, particular regard has been given to the Charity Commission's guidance on public benefit.

Achievements and performance

Significant activities and achievements against objectives

We support a properly funded legal system that enables access to justice but we recognise that pro bono is critical for those who are ineligible for legal aid and cannot afford to pay for help.

By 30 June 2024, the panel comprised of 4,557 barristers willing to work free of charge in suitable cases for at least three days each year. To this pre-volunteered resource can be added barristers not on the panel but who nonetheless respond to a request from Advocate to assist in a particular case. The panel of volunteer barristers continues to grow with the addition of barristers at all levels of seniority.

The pressure on our casework service is unprecedented. In January 2024 we received the highest monthly number of applications for help in our history. People are increasingly finding it difficult to access legal advice which in turn is causing greater frustration and a contributing factor in worsening mental health.

Overall, for the period July 2023 to June 2024 we experienced a 26% increase in new applications compared to the previous year. Thanks to the generosity of barristers volunteering their time, pro bono continues to provide a critical lifeline for many.

BAR PRO BONO UNIT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

Achievements and performance... continued

We are delighted to have reached the milestone of a caseworker based in every Circuit, focused on building our work nationwide, with recent additions to the Western and North Eastern Circuits. We have continued to ensure that the Bar has a strong voice on the Pro Bono Committees across England and Wales with the judiciary, law firms, law schools and other local advice agencies.

Work is being continued, in collaboration with LawWorks, to increase links with solicitors willing to work pro bono, through the Pro Bono Connect scheme.

The Chambers Pro Bono Framework was launched in 2023 to provide sets with an infrastructure for their pro bono engagement. Signatories to the Framework, commit to four actions within the calendar year:

Thirty-one sets signed up nationwide in the first year, 44 have signed up in 2024.

The Pro Bono Pledge encouraged barristers to pledge 25 hours of pro bono work in 2023. Over 320 barristers fulfilled the pledge, recording over 11,000 hours. The number of hours recorded ranged from 25 to 321 with an average of 35 hours. We were pleased to see a wide range of barristers participating from 114 chambers nationwide and eleven barristers individually contributed over 100 hours. Our Pupil Pledge is a similar initiative for pupil barristers, in which pupils are invited to pledge to take on just one piece of pro bono work in their second six. In 2023, 56 pupils from 46 Chambers/organisations took part.

Advocate also led on behalf of the Bar the data collection and recording of hours for the Pro Bono Recognition List of England and Wales, a new partnership initiative for solicitors and barristers, endorsed by the Lady Chief Justice, The Bar Council, The Law Society and all the major pro bono organisations, to recognise lawyers who had given 25 or more hours. The first ever Pro Bono Recognition List was published in June 2024, recognising 3,746 lawyers and 483 of which are barristers. We are delighted that the hard work and dedication of the Bar can be recognised through this initiative and we continue to support it for future years.

These recognition initiatives capture just a fraction of the pro bono work being done across the Bar. The Bar Council’s 2023 Working Lives survey included questions about pro bono work and headline figures shows that 49% of respondents had undertaken pro bono work in the previous twelve months - up from 43% reported in 2021 (a 14% increase).

This year we were delighted to support the publication of a new Guide for Pupils and Supervisors, published in partnership between Advocate, The Bar Council, The Bar Standards Board, the Free Representation Unit and The Council of the Inns of Court. This Guide is now being shared to pupils and supervisors across all four Inns.

We have also produced some guidance on how to incorporate pro bono work when applying for silk, and have worked with the KC Appointments Committee to ensure pro bono work is included in their presentations to prospective KC applicants.

We have updated and renewed our resources for Employed Barristers (first published in June 2023) and our Guide to pro bono in Chambers for Chambers Professionals (first published in November 2022).

BAR PRO BONO UNIT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

Achievements and performance... continued

Increasing numbers of barristers have volunteered to provide “on the day” advice and representation to litigants in person through duty schemes. We helped develop a number of these schemes in 2023 and we continue to administer many of them. The schemes have been well received by the Bar, the judiciary, front line agencies and litigants in person.

BAR PRO BONO UNIT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

Outlook

Advocate remains in good financial health and has had another strong year.

There is ever increasing demand for our services and we are keen to ensure that our resources are deployed to assist those in greatest need and the most vulnerable members of our society (i.e. where the involvement of a barrister will make the greatest difference to a client who is otherwise unable to afford legal help). We are committed to being a truly national charity, noting that there is serious deprivation in parts of the country in terms of access to justice. We continue to look at new ways of using technology to expand our reach and effectiveness.

Advocate is hugely grateful to all who support it, including the General Council of the Bar, the Inns of Court, the Bar Mutual Indemnity Fund, the Bar Standards Board and the huge numbers of individuals and chambers within the profession.

Fundraising

Fundraising was conducted by the charity’s Chief Executive and the Event and Fundraising Coordinator.

Financial review

Going concern

The attached financial statements show the state of Advocate's finances as at 30 June 2024.

The Trustees are of the opinion that the state of Advocate’s finances is no less sound than it was at 30 June 2023. The level of reserves is within the agreed policy.

Reserves

Financial stability is an important factor for Advocate, as is the ability to mitigate current and future risks and to be able to plan ahead with confidence. All of these factors will help to ensure that Advocate can maintain its core purpose of providing legal expertise to those most in need.

The Board recognises that risks and contingencies that may need mitigation include, but are not limited to:

Taking into consideration the risks higlighted above, Advocate’s reserves policy is to maintain reserves of at least 25% of forecast annual expenditure, as set in the Annual Budget, plus a 20% contingency. The forecasted annual expenditure for the year ended 30 June 2025 is £1,181,046 (2024: £1,008,762) requiring a reserve of £252,190 with an added contingency of £50,435 (2024: reserve of £295,261 and contingency of £59,052). The free reserves at the balance sheet date is £648,529 (2023: 630,780).

Investment policy

Advocate's Board reviews its arrangements for holding funds from time to time, and adopts a cautious approach to investment.

BAR PRO BONO UNIT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

Major risks

The Trustees review areas of risk periodically at its regular meetings. The review assesses the major risks to which the charity is exposed, in particular those related to operation and finances. The Trustees are satisfied that, where appropriate, systems are in place to mitigate exposure to major risks.

Advocate has sought to maintain a good relationship with key funders. Internal control risks are minimised by the procedures in place for the authorisation of expenditure and commitments. Risks presented by cases in which Advocate arranges assistance are subject to reporting lines to the Chief Executive and ultimately to the Chair.

Structure, governance and management

The Charity is governed by a Board of Trustees who are all volunteers. The Board meets six times per year. The Board recruits Trustees by reference to the skills and experience considered to be appropriate for the Board’s work. Trustees are appointed by open advertising and interviewing. The Board acknowledges the benefits of diversity, including gender, age, race, disability, sexual orientation, transgender status, national or ethnic origin, religion or belief diversity, and remains committed to ensuring that Advocate’s Trustees bring a wide range of skills, knowledge, experience, background and perspectives to the Board. All appointments are made against objective criteria in the context of the overall balance of skills and background that the Board needs to maintain in order to remain effective. All new trustees receive an induction.

The staff team is accountable, through the Chief Executive, to the Trustees, and is responsible for the day-to-day operations of the Charity in accordance with the strategy, business plan and budget approved by the Board. All staff salaries are set taking into account the needs of the organisation and external economic circumstances.

Advocate was established in May 1996 with the aims of establishing a panel of barristers willing to advise and represent persons without means and unable to obtain legal aid involved in matters on a pro bono basis and informing legal and advice services of the assistance available.

In January 2024, Diane Sechi and Ishan Kolhatkar retired as trustees. In May 2024, Chris Broom retired as trustee. These retirements all formed part of our programme of retirements. All three had had a long and valuable association with Advocate. We are very grateful for their service.

We are delighted to have recruited five new trustees in this period who broaden the composition and the geographical representation on our Board. In November 2023 we welcomed two new trustees to bring expertise in the legal areas in which we face most demand – Family and Employment. Malvika Jaganmohan is a family law practitioner from St Ives Chambers in the Midland Circuit and Jude Shepherd from 42 BR Barristers is an employment practitioner who also sits part time as a fee paid Employment Judge in the Employment Tribunal in Scotland. In May 2024, we welcomed Richard Khaldi (Chambers Director of Maitland Chambers), Joe Wilson (Chief Executive and Director of Clerking of St Philips Chambers) and Lisa Watts, who brought new expertise to the Board in relation to management and marketing respectively.

BAR PRO BONO UNIT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Ms S K Abram-Lloyd (Vice Chair) Ms N J Bellinger Mr C P Broom (Resigned 13 May 2024) Mr R S Gataora (Treasurer) Mr M P Hayton KC (Resigned 16 September 2024) Mrs E J Holland Mr T D Huckle (Resigned 18 November 2024) Ms M Jaganmohan (Appointed 16 November 2023) Mr D P Joseph KC Mr R H Khaldi (Appointed 13 May 2024) Mr I Kolhatkar (Resigned 29 January 2024) Ms J E Ogden (Appointed 16 November 2023) Mr C Patton KC Ms D Sechi (Resigned 29 January 2024) Mr S A Shivji KC (Chairman) Ms L D Watts (Appointed 13 May 2024) Mr R G Wheeler Mr P J Wilson (Appointed 13 May 2024)

Recruitment and appointment of trustees

New Trustees are appointed in an open process by the current Trustees in accordance with the Articles of Association of the company. New Trustees are provided with background information, including the constitutional documents of the charity, and meet staff to be shown the work of the charity.

Auditor

Sayer Vincent LLP were appointed as auditor for Bar Pro Bono Unit during the course of this financial year.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees’ annual report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The trustees' annual report was approved by the Board of Trustees.

.............................. Mr S A Shivji KC Chairman of the Board

Date: .............................................13 February 2025

BAR PRO BONO UNIT

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 30 JUNE 2024

The trustees (who are also directors of Bar Pro Bono Unit for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and group and of the incoming resources and application of resources, including the income and expenditure, of the charitable company or group for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The total number of such guarantees at 30 June 2024 was 14 (2023: 15). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

BAR PRO BONO UNIT

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BAR PRO BONO UNIT

Opinion

We have audited the financial statements of Bar Pro Bono Unit (the ‘charitable company’) for the year ended 30 June 2024 which comprise and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Bar Pro Bono Unit’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees' annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

BAR PRO BONO UNIT

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF BAR PRO BONO UNIT

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' annual report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

BAR PRO BONO UNIT

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF BAR PRO BONO UNIT

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, our procedures included the following:

●We enquired of management, internal audit and the audit and risk committee, which included obtaining and reviewing supporting documentation, concerning the charity’s policies and procedures relating to:

●Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;

●Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;

●The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.

●We inspected the minutes of meetings of those charged with governance.

●We obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.

●We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.

●We reviewed any reports made to regulators.

●We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.

●We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.

●In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Other matters

The financial statements for the year ended 30 June 2023 were not audited, but they were subject to an independent examination in accordance with Charity Commission directions.

BAR PRO BONO UNIT

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF BAR PRO BONO UNIT

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Joanna Pittman (Senior Statutory Auditor) for and on behalf of Sayer Vincent LLP

28 February 2025.........................

Chartered Certified Accountants Statutory Auditor

110 Golden Lane London EC1Y 0TG

BAR PRO BONO UNIT

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2024

Unrestricted Unrestricted Restricted Restricted Total Unrestricted Unrestricted Restricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
Notes £ £ £ £ £ £
Income from:
Donations and legacies 3 1,026,431 20,069 1,046,500 968,862 24,481 993,343
Investments 4 12,992 - 12,992 6,226 - 6,226
Total income 1,039,423 20,069 1,059,492 975,088 24,481 999,569
Expenditure on:
Raising funds 5 102,240 - 102,240 98,226 - 98,226
Charitable activities 6 919,434 17,189 936,623 850,781 31,939 882,720
Total expenditure 1,021,674 17,189 1,038,863 949,007 31,939 980,946
Net income and movement in
funds 17,749 2,880 20,629 26,081 (7,458) 18,623
Reconciliation of funds:
Fund balances at 1 July 2023 630,780 2,542 633,322 604,699 10,000 614,699
Fund balances at 30 June
2024 648,529 5,422 653,951 630,780 2,542 633,322

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Notes 16 and 17 to the financial statements.

BAR PRO BONO UNIT

BALANCE SHEET

AS AT 30 JUNE 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 11 - 945
Current assets
Debtors 12 57,967 53,879
Cash at bank and in hand 648,446 610,025
706,413 663,904
Creditors: amounts falling due within 13
one year 52,462 31,527
Net current assets 653,951 632,377
Total assets less current liabilities 653,951 633,322
The funds of the charity
Restricted income funds 15 5,422 2,542
Unrestricted funds 16 648,529 630,780
653,951 633,322

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

13 February 2025

The financial statements were approved by the trustees on .........................

..............................

Mr S A Shivji KC Chairman of the Board

Company registration number 03237309 (England and Wales)

BAR PRO BONO UNIT

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2024

2024 2023
Notes £ £ £ £
Cash flows from operating activities
Cash generated from/(absorbed by) 19
operations 25,429 (4,897)
Investing activities
Investment income received 12,992 6,226
Net cash generated from investing
activities 12,992 6,226
Net cash used in financing activities - -
Net increase in cash and cash equivalents 38,421 1,329
Cash and cash equivalents at beginning of year 610,025 608,696
Cash and cash equivalents at end of year 648,446 610,025

BAR PRO BONO UNIT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

1 Accounting policies

Charity information

Bar Pro Bono Unit is a private company limited by guarantee without share capital use of 'Limited' exemption and incorporated in England and Wales. The registered office is Advocate Idrc, Paternoster Lane, London, England, EC4M 7BQ.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

BAR PRO BONO UNIT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. Governance costs relate to the overall oversight of the charity and primarily relate to trustee expenses.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. The capitalisation threshold is £500.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

IT and Office equipment over 4 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

BAR PRO BONO UNIT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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BAR PRO BONO UNIT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

4 Income from investments

Unrestricted Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 12,992 6,226
Cost of generating funds
**Unrestricted ** Unrestricted
funds funds
2024 2023
£ £
Fundraising and publicity
Fundraising activities 23,488 13,406
Publicity and stationery 581 176
Other fundraising costs 6,907 4,105
Staff costs 71,217 80,507
Depreciation and impairment 47 32
Fundraising and publicity 102,240 98,226
102,240 98,226

5 Cost of generating funds

Other fundraising costs consist of the following:

Accommodation
Travel and training
IT costs
Sundry expenses
Total		 £1,837
£ 271
£2,461
£2,338
£6,907

BAR PRO BONO UNIT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

6 Charitable activities

Charitable Charitable Charitable Total Charitable Charitable
expenditure expenditure 2024 expenditure
2024 2
2024		 2023
£ £ £ £
Staff costs
793,431		 - 793,431 718,259
Depreciation and impairment
898		 - 898 1,228
Accommodation
32,908		 3,700 36,608 79,823
Travel and training
5,147		 - 5,147 5,991
Publicity and stationery
11,029		 - 11,029 6,871
IT costs
45,081		 - 45,081 53,601
Sundry expenses
44,429		 - 44,429 16,947
932,923 3,700 936,623 882,720
932,923 3,700 936,623 882,720
Analysis by fund
Unrestricted funds
919,434		 - 919,434 850,781
Restricted funds
13,489		 3,700 17,189 31,939
932,923 3,700 936,623 882,720
7 Net movement in funds 2024 2023
£ £
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets 945 1,260

The charity identifies its support costs, it then identifies those costs relating to governance. Included in note 6 are governance costs comprising trustee expenses. Remaining support costs are allocated between, and included in, Cost of Generating Funds and Charitable Activities (notes 5 and 6). Staff and related costs are allocated on a time basis, overheads are allocated in proportion to staff time.

8 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
24 23

BAR PRO BONO UNIT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

8 Employees (Continued) (Continued)
Employment costs 2024 2023
£ £
Wages and salaries 762,819 705,110
Social security costs 68,842 62,833
Employer's contribution to defined contribution pension schemes 32,987 30,823
864,648 798,766
The number of employees whose annual remuneration was more than £60,000
is as follows:
2024 2023
Number Number
£60,000 - £69,999 1 -
£70,000 - £79,999 - 1
£80,000 - £89,999 1 -

Remuneration of key management personnel

Total cost of Key Management Personnel for the period ended 30 June 2024 was £212,383 (2023: £160,150).

The Key Management Personnel of the Charity are the Chief Executive, the Director of Casework and Chief Operating Officer (who also performs the role of Company Secretary), and the Director of Engagement.

9 Trustee Expenses

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £338 (2023: £0) incurred by one (2023: none) members relating to attendance at meetings of the trustees.

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

BAR PRO BONO UNIT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

11 Tangible fixed assets

11 Tangible fixed assets
IT and Office
equipment
£
Cost
At 1 July 2023 36,870
At 30 June 2024 36,870
Depreciation and impairment
At 1 July 2023 35,925
Depreciation charged in the year 945
At 30 June 2024 36,870
Carrying amount
At 30 June 2023 945
The carrying value at 30 June 2024 is zero.
12 Debtors
2024 2023
Amounts falling due within one year: £ £
Trade debtors 40,724 33,287
Prepayments and accrued income 17,243 20,592
57,967 53,879
13 Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 968 374
Taxation payable - PAYE 19,779 18,341
Accruals and pension contributions 31,715 12,812
52,462 31,527

The figure for Accruals and pension contributions can be broken down into: Expense accruals £26,869 (2023: £3,920) and Defined contribution pension payment due at the year end of £4,846 (2023: £8,892).

14 Retirement benefit schemes

2024 2023
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 32,987 30,823

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

BAR PRO BONO UNIT

14 Retirement benefit schemes

(Continued)

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

15 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 July 2023 Incoming
Resources
Resources
At 30 June
At 30 June
resources expended 2024
£ £ £ £
Access to Justice Foundation Fund 2,542 - (2,542) -
Bar in the Community - 10,000 (10,000) -
National Pro Bono Centre - 10,069 (4,647) 5,422
2,542 20,069 (17,189) 5,422
Previous year: At 1 July 2022 Incoming
Resources
At 30 June
resources expended 2023
£ £ £ £
Access to Justice Foundation Fund 10,000 24,481 (31,939) 2,542

The Access to Justice Foundation provided two grants in the year ended 30 June 2023, the first to recruit an administrator to support the Engagement Manager and the second to support the provision of pro bono services in the Midlands. Both these grants have now been utilised in full.

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 July 2023 Incoming
Resources
Resources
At 30 June
At 30 June
resources expended 2024
£ £ £ £
General funds 630,780 1,039,423 (1,021,674) 648,529
Previous year: At 1 July 2022 Incoming
Resources
At 30 June
resources expended 2023
£ £ £ £
General funds 604,699 975,088 (949,007) 630,780

BAR PRO BONO UNIT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

17 Analysis of net assets between funds

Unrestricted Unrestricted Restricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 30 June 2024:
Current assets/(liabilities) 648,529 5,422 653,951
648,529 5,422 653,951
Unrestricted Restricted Total
funds funds
2023 2023 2023
£ £ £
At 30 June 2023:
Tangible assets 945 - 945
Current assets/(liabilities) 629,835 2,542 632,377
630,780 2,542 633,322

18 Related party transactions

The Bar Pro Bono Unit funds Bar In the Community, a related charity, via The Bar Council. This funding is £2,500 per quarter (2023: £2,500/quarter).

Other than the donations from trustees disclosed in note 3, there are no donations from related parties which are outside the normal course of business, and no restricted donations from related parties.

19 Cash generated from operations 2024 2023
£ £
Surplus for the year 20,629 18,623
Adjustments for:
Investment income recognised in statement of financial activities (12,992) (6,226)
Depreciation and impairment of tangible fixed assets 945 1,260
Movements in working capital:
(Increase) in debtors (4,088) (22,075)
Increase in creditors 20,935 3,521
Cash generated from/(absorbed by) operations 25,429 (4,897)

20 Analysis of changes in net funds

The charity had no material debt during the year.

Document Activity Report

Document Sent Mon, 10 Feb 2025 09:32:00 GMT Document Approval Status Approved Approval Activity Summary Sharif Shivji KC (Chairman) Approved Thu, 13 Feb 2025 09:59:41 GMT Document Activity History Document history shows most recent activity first Date Activity Thu, 13 Feb 2025 09:59:11 GMT Sharif Shivji KC (Chairman) viewed the document

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