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← Bar Pro Bono Unit

2025-06-30-accounts

Company registration number 03237309 (England and Wales) Charity registration number 1057620 (England and Wales)

BAR PRO BONO UNIT

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

BAR PRO BONO UNIT

CURRENT 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
Mr D P Joseph KC
Mr R H Khaldi
Ms J E Ogden
Mr C Patton KC
Mr S A Shivji KC (Chairman)
Ms L D Watts
Mr R G Wheeler
Mr P J Wilson
Key management personnel Rebecca Wilkie Chief executive officer
Zoe Chan Director of casework
Megan Allen Head of operations
Charity number (England and Wales) 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 - 7
Statement of trustees' responsibilities 8
Independent auditor's report 9 - 12
Statement of financial activities 13
Balance sheet 14
Statement of cash flows 15
Notes to the financial statements 16 - 27

BAR PRO BONO UNIT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 JUNE 2025

The trustees present their annual report and financial statements for the year ended 30 June 2025.

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 2025, the panel comprised of 4,923 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 424 joining in the year ended 30 June 2025.

A key priority has been expanding our services to enhance nationwide access to pro bono assistance, through caseworkers based on every Circuit and through duty and specialist schemes, with recent additions to the Western and North Eastern Circuits. We are delighted to have seen a corresponding increase in our cases being placed in these regions. 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 through the Pro Bono Connect scheme (in collaboration with LawWorks) to increase links with solicitors willing to work pro bono and 30 law firms have joined the project.

BAR PRO BONO UNIT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Achievements and performance... continued

We take part in various initiatives which aim to increase the Bar’s participation in pro bono work. We launched the Chambers Pro Bono Framework 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 including appointing a Pro Bono Champion and actioning pro bono work within chambers. 44 sets signed up nationwide in 2024 and 49 sets have signed up in 2025.

The Pupil Pledge is an initiative we created for pupil barristers which invites them to take on a piece of pro bono work in their second six. We encourage all pro bono work so it can be advice, drafting, mediation or representation, and can be taken on through any organisation or scheme, not just through Advocate. In 2023, 56 pupils from 46 chambers/organisations took part. In 2024, 94 pupils from 80 chambers/organisation took part in the scheme. So far, in 2025, 123 pupils from 83 chambers/organisations have signed up to the Pupil Pledge.

We led, on behalf of the Bar, the data collection and recording of hours for the 2nd Pro Bono Recognition List of England and Wales, a 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 have devoted 25 or more hours to pro bono. This year, the initiative expanded to include legal executives, SRA-registered foreign lawyers, and registered European lawyers, reflecting the List’s commitment to recognising pro bono work from professionals from across the entire legal community. The 2025 edition saw 4,844 people recognised on the List, an increase of over a fifth from 2024 (3,762 entries). The List included 617 barristers and 4,020 solicitors. This was a 30% increase in barrister participation compared to a 22% increase in solicitor participation.

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 reported that 49% of respondents had undertaken pro bono work in the previous twelve months - up from 43% reported in 2021 (a 14% increase). We are currently awaiting the results of the Bar Council’s 2025 Working Lives survey.

BAR PRO BONO UNIT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Achievements and performance... continued

Across the country, a growing number of barristers have volunteered to provide "on-the-day" or specialist advice and representation to litigants in person. Advocate has continued to play a key role in establishing several of these schemes. Our duty and partner schemes continue to grow and provide advice and assistance to litigants in person, and 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 2025

Outlook

Advocate remains in good financial health, with slow and steady income growth that allows us to plan confidently for the future. The demand for our service continues to rise, particularly in family and employment law, where the need for specialist legal help is acute and growing.

We continue to strengthen our national presence by having a caseworker based in every Circuit, strengthening our national presence. This ensures that people across England and Wales can access the Bar’s pro bono expertise locally and that barristers have a dedicated Advocate contact within their region. This reflects our commitment to being a truly national charity and to addressing inequalities in access to justice across England and Wales.

Looking ahead, we are focused on developing our technology to ensure our systems are as efficient and effective as possible, enabling us to better support both the public and our volunteers. The strength of Advocate lies in the generosity and commitment of the Bar, thanks to those who give their time pro bono and to those who support us financially. The Bar’s dedication to excellence and public service continues to inspire us, and it is our privilege to support and enable this work. It is only thanks to this collective support that we are able to respond to growing demand and extend our reach to those most in need of legal help.

We are thankful to all those who support Advocate, including the General Council of the Bar, the Inns of Court, the Bar Mutual Indemnity Fund, the Bar Standards Board, and the many individuals and chambers across 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 2025.

The Trustees are of the opinion that the state of Advocate’s finances is no less sound than it was at 30 June 2024. The level of reserves is within the agreed policy.

BAR PRO BONO UNIT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

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 highlighted 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 2026 is £1,228,432 (2025: £1,181,046) requiring a reserve of £307,108 with an added contingency of £61,422 (2025: reserve of £295,262 and contingency of £59,052). The free reserves at the balance sheet date is £638,871 (2024: 648,529).

Investment policy

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

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.

BAR PRO BONO UNIT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 19th August 1996 and registered as a charity on 13th of August 1996. The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association. All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 9 to the accounts.

The Charity is governed by a Board of Trustees, all of whom are volunteers. The Board meets six times per year and is responsible for the overall governance, strategic direction, and financial oversight of the Charity.

Trustees are recruited by reference to the skills and experience required to support the effective governance of the Charity. Recruitment is carried out through open advertising and interview. The Board recognises the benefits of diversity, including diversity of gender, age, race, disability, sexual orientation, transgender status, national or ethnic origin, religion or belief, and is committed to ensuring that the Board reflects a wide range of skills, knowledge, experience, backgrounds, and perspectives. All trustee appointments are made against objective criteria, taking into account the overall balance of skills and experience needed by the Board. All new trustees receive an induction on appointment.

The Board delegates responsibility for the day-to-day management of the Charity to the staff team, led by the Chief Executive. The staff team operates in accordance with the strategy, business plan, and budget approved by the Board. Staff salaries are set with regard to the needs of the organisation and external economic circumstances.

During the year, Michael Hayton KC resigned as trustee in September 2024 and Theo Huckle retired as a trustee in November 2024, in accordance with the Charity’s policy on trustee term lengths. The Board records its sincere thanks for their service and contribution to Advocate’s work.

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

Ms S K Abram-Lloyd (Vice Chair) Ms N J Bellinger 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 Mr D P Joseph KC Mr R H Khaldi Ms J E Ogden Mr C Patton KC Mr S A Shivji KC (Chairman) Ms L D Watts Mr R G Wheeler Mr P J Wilson

Recruitment and appointment of trustees

New Trustees are recruited through an open competition and are appointed by the current Trustees in accordance with the Articles of Association of the company. On appointment, new Trustees are provided with a full and proper induction, which includes relevant information regarding the work of the charity, information regarding the operation and functioning of the charity (such as relevant policies and constitutional documents) and are introduced to key staff.

Auditor

In accordance with the company's articles, a resolution proposing that Sayer Vincent LLP be reappointed as auditor of the company will be put at a General Meeting.

BAR PRO BONO UNIT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

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: 23 February 2026

BAR PRO BONO UNIT

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 30 JUNE 2025

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 of the incoming resources and application of resources, including the income and expenditure, of the charitable company 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 2025 was 13 (2024: 14). 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 2025 which comprise the statements of financial activities, balance sheet, statement of cashflows 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:

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

● 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 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.

● 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.

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

05 March 2026

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 2025

Unrestricted Unrestricted Restricted Restricted Total Unrestricted Unrestricted Restricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ £ £
Income from:
Donations and legacies 3 1,120,327 51,715 1,172,042 1,026,431 20,069 1,046,500
Investments 4 14,835 - 14,835 12,992 - 12,992
Total income 1,135,162 51,715 1,186,877 1,039,423 20,069 1,059,492
Expenditure on:
Raising funds 5 144,524 - 144,524 102,240 - 102,240
Charitable activities 6 940,576 46,250 986,826 919,434 17,189 936,623
Total expenditure 1,085,100 46,250 1,131,350 1,021,674 17,189 1,038,863
Net income and movement in
funds 50,062 5,465 55,527 17,749 2,880 20,629
Reconciliation of funds:
Fund balances at 1 July 2024 648,529 5,422 653,951 630,780 2,542 633,322
Fund balances at 30 June
2025 698,591 10,887 709,478 648,529 5,422 653,951

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 18 and 19 to the financial statements.

BAR PRO BONO UNIT

BALANCE SHEET

AS AT 30 JUNE 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 11 59,720 -
Current assets
Debtors 12 39,150 57,967
Cash at bank and in hand 738,887 648,446
778,037 706,413
Creditors: amounts falling due within 14
one year 101,389 52,462
Net current assets 676,648 653,951
Total assets less current liabilities 736,368 653,951
Creditors: amounts falling due after
more than one year 15 (26,890) -
Net assets 709,478 653,951
The funds of the charity
Restricted income funds 17 10,887 5,422
Unrestricted funds 18 698,591 648,529
709,478 653,951

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

The financial statements were approved by the trustees on 23 February 2026

.............................. 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 2025

2025 2024
Notes £ £ £ £
Cash flows from operating activities
Cash generated from operations 22 103,311 25,429
Investing activities
Purchase of tangible fixed assets (70,240) -
Investment income received 14,835 12,992
Net cash (used in)/generated from investing
activities (55,405) 12,992
Financing activities
Proceeds from borrowings 56,321 -
Repayment of borrowings (13,786) -
Net cash generated from financing activities 42,535 -
Net increase in cash and cash equivalents 90,441 38,421
Cash and cash equivalents at beginning of year 648,446 610,025
Cash and cash equivalents at end of year 738,887 648,446

BAR PRO BONO UNIT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

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 Basis of preparation

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 2025

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 include staff time related to the overall oversight of the charity, trustee insurance and audit costs.

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:

Leasehold improvements straight line basis over 6 years IT and Office equipment straight line basis 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 2025

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 2025

4 Income from investments

Unrestricted Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 14,835 12,992
Cost of generating funds
**Unrestricted ** Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Fundraising activities 33,055 23,488
Publicity and stationery 280 581
Other fundraising costs 9,610 6,907
Staff costs 101,053 71,217
Depreciation and impairment 526 47
Fundraising and publicity 144,524 102,240
144,524 102,240

5 Cost of generating funds

Other fundraising costs consist of the following:

Accommodation
Travel and training
IT costs
Sundry expenses
Total		 2025
£4,908
£ 363
£1,790
£2,549
£9,610		 2024
£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 2025

6 Charitable activities

Charitable Charitable Charitable Charitable Total Charitable Charitable Charitable Charitable Total
expenditure expenditure 2025 expenditure expenditure 2024
2025 2025 2024 2024
£ £ £ £ £ £
Staff costs 788,889 - 788,889 793,431 - 793,431
Depreciation and
impairment 9,994 - 9,994 898 - 898
Accommodation 91,249 3,700 94,949 32,908 3,700 36,608
Travel and training 6,903 - 6,903 5,147 - 5,147
Publicity and stationery 5,321 - 5,321 11,029 - 11,029
IT costs 32,338 - 32,338 45,081 - 45,081
Sundry expenses 48,432 - 48,432 44,429 - 44,429
983,126 3,700 986,826 932,923 3,700 936,623
983,126 3,700 986,826 932,923 3,700 936,623
Analysis by fund
Unrestricted funds 940,576 - 940,576 919,434 - 919,434
Restricted funds 42,550 3,700 46,250 13,489 3,700 17,189
983,126 3,700 986,826 932,923 3,700 936,623
Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements 11,400 10,850
Depreciation of owned tangible fixed assets 10,520 945

7 Net movement in funds

Total support costs in the year were £1,085,100, which consists of Generating Funds (£144,524 – see note 5) and Charitable Activities (£940,576 – see note 6). Included in note 6 are governance costs of £51,361, which includes Audit and audit related costs for the year ended 30 June 2025 at an estimate of £17,022 (2024 actual cost: £16,104). 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:

2025 2024
Number Number
23 24

BAR PRO BONO UNIT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

8 Employees (Continued)
Employment costs 2025 2024
£ £
Wages and salaries 792,261 762,819
Social security costs 63,836 68,842
Employer's contribution to defined contribution pension schemes 33,845 32,987
889,942 864,648
The number of employees whose annual remuneration was more than £60,000
is as follows:
2025 2024
Number Number
£60,000 - £69,999 1 1
£80,000 - £89,999 1 1

Remuneration of key management personnel

Total cost of Key Management Personnel for the period ended 30 June 2025 was £233,738 (2024: £212,383).

At the date of these accounts 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

There were no Trustee expenses recorded for this financial year. In the year ending 30 June 2024 Trustees' expenses represented the payment or reimbursement of travel and subsistence costs totalling £338 incurred by one member 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 2025

11 Tangible fixed assets
Leasehold
IT and Office		 Total
improvements equipment
£ £ £
Cost
At 1 July 2024 - 36,870 36,870
Additions 56,321 13,919 70,240
At 30 June 2025 56,321 50,789 107,110
Depreciation and impairment
At 1 July 2024 - 36,870 36,870
Depreciation charged in the year 7,040 3,480 10,520
At 30 June 2025 7,040 40,350 47,390
Carrying amount
At 30 June 2025 49,281 10,439 59,720
The carrying value at 30 June 2024 was zero.
12 Debtors
2025 2024
Amounts falling due within one year: £ £
Trade debtors 25,002 40,724
Prepayments and accrued income 14,148 17,243
39,150 57,967
13 Loans and overdrafts
2025 2024
£ £
Other loans 42,535 -
Payable within one year 15,645 -
Payable after one year 26,890 -

During the year ended 30 June 2025 Bar Pro Bono Unit moved offices, which are now shared with two other charities. A refurbishment of the office space took place and the owners of the building have agreed to a repayment plan spanning 36 months from October 2024. Bar Pro Bono Unit's share of the fit out is recognised under leasehold improvements in fixed assets, as disclosed in note 11 of the accounts.

BAR PRO BONO UNIT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

14 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2025 2024
£ £
Borrowings 15,645 -
Other creditors 2,268 -
Trade creditors - 968
Taxation payable - PAYE 22,307 19,779
Accruals and pension contributions 61,169 31,715
101,389 52,462

Borrowings relates to the Fit Out repayment due within a year. Other Creditors are funds held on behalf of The Manchester Pro Bono Awards.

The figure for Accruals and pension contributions can be broken down into:

Expense accruals £56,831 (2024: £26,869) and Defined contribution pension payment due at the year end of £4,338 (2024: £4,846).

15 Creditors: amounts falling due after more than one year

15 Creditors: amounts falling due after more than one year
2025 2024
£ £
Borrowings 26,890 -
16 Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 33,845 32,987

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.

17 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 2024 Incoming
Resources
At		 30 June
resources expended 2025
£ £ £ £
Access to Justice Foundation Fund - 24,993 (14,106) 10,887
Bar in the Community - 10,000 (10,000) -
National Pro Bono Centre (NPBC) 5,422 - (5,422) -
The Big Give Christmas Appeal - 16,722 (16,722) -
5,422 51,715 (46,250) 10,887

BAR PRO BONO UNIT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

17 Restricted funds (Continued) (Continued)
Previous year: At 1 July 2023 Incoming
Resources
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

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.

The NPBC income supports the salary of a Pro Bono Connect employee.

The Christmas Appeal (Big Give) funds are restricted to the work of our casework team, with a specific focus on providing specialist support in family law.

The Bar Pro Bono Unit funds Bar In the Community, a related charity, via The Bar Council. This funding is £2,500 per quarter (2024: £2,500/quarter).

18 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 2024 Incoming
Resources
Resources
At 30 June
At 30 June
resources expended 2025
£ £ £ £
General funds 648,529 1,135,162 (1,085,100) 698,591
Previous year: At 1 July 2023 Incoming
Resources
At 30 June
resources expended 2024
£ £ £ £
General funds 630,780 1,039,423 (1,021,674) 648,529

BAR PRO BONO UNIT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

19 Analysis of net assets between funds

Unrestricted Unrestricted Restricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 30 June 2025:
Tangible assets 59,720 - 59,720
Current assets/(liabilities) 665,761 10,887 676,648
Long term liabilities (26,890) - (26,890)
698,591 10,887 709,478
Unrestricted 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

20 Operating Leases

The operating leases represent a lease of £160,274 owed to third parties. The lease was negotiated over a term of three years with the option to extend to 4 July 2029.

Future minimum operating lease payments Current Comparative
Within one year 91,890 0
Between two and five years 116,494 0

21 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 (2024: £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.

BAR PRO BONO UNIT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

22 Cash generated from operations 2025 2024
£ £
Surplus for the year 55,527 20,629
Adjustments for:
Investment income recognised in statement of financial activities (14,835) (12,992)
Depreciation and impairment of tangible fixed assets 10,520 945
Movements in working capital:
Decrease/(increase) in debtors 18,817 (4,088)
Increase in creditors 33,282 20,935
Cash generated from operations 103,311 25,429
23 Analysis of changes in net funds
At 1 July 2024 **Cash flows ** At 30 June 2025
£ £ £
Cash at bank and in hand 648,446 90,441 738,887
Loans falling due within one year - (15,645) (15,645)
Loans falling due after more than one year - (26,890) (26,890)
648,446 47,906 696,352