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2023-03-31-accounts

BRISTOL LAW CENTRE

(A company limited by guarantee)

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Registered charity number – 1059022 Company number - 1982371

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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CONTENTS Page
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CONTENTS Page
Trustees’ report 2-13
Reference and administrative details 14
Independent Auditors’ report 15-18
Statement of financial activities 19
Balance sheet 20-21
Cash flow statement 22
Notes to the financial statements 23-35
Detailed income and expenditure account 36

BRISTOL LAW CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2023

Introduction from the Chair of Trustees

The challenges around access to justice for people who cannot afford legal advice and representation have never been greater. In 2022-2023, Bristol Law Centre continued to serve our communities through the very real challenges arising from the rise in cost of living, and the next page details the number of people helped.

This rise has increased disadvantage and inequality, already worsened during the pandemic and after years of austerity, bringing more people into and closer to crisis. We have been able to help those people thanks to our dedicated and skilled team of staff and volunteers. The Board thanks them for their dedication and commitment in the face of adversity.

We also extend gratitude to all our funders for their support. Our diverse funding base is a real strength for the Law Centre, and we have worked hard on our partner and funder relationships to give us a strong funding pipeline into 2023-24. This will enable us to plan for growth in capacity and reach.

The Law Centre has successfully moved to hybrid working over the year, and in fact most of our team are now working in the office all of the time and feeling the benefits of shared learning and supervision – while having the option to work at home for certain days. In terms of ways of working, we also wrote an entirely new Office Manual which kick-started improvements in quality, efficiency and risk management that are now ongoing.

Our new management structure is in place with a Head of Services, a Senior Solicitor and a Deputy Senior Solicitor. This is a more sustainable structure, sharing the responsibilities for risk and operational management more evenly, and ensuring casework capacity is maximised. The free legal advice sector faces challenges of recruitment and we must focus on the development of our staff and ensure they are well supported.

We start 2023/24 as the lead partner in a three-year project to improve access to specialist immigration advice in the South West. Working in partnership work remains a priority for us, and some key examples can be found in the next pages. Partnership work supports clients, while also supporting efficiencies, development work and funding, workforce skills, and delivery of more sustained impact.

We are actively engaged in local, regional and national influencing work that aims to address advice provision gaps across all areas of law and access to justice. We do this working with partners, the Law Centres Network and other infrastructure organisations; sharing evidence and our clients’ experiences.

The following pages detail our achievements in 2022-23 and continue by sharing our new Strategic Plan for 2023-2028, which has been worked on by staff and the trustees over the last 6 months. This will cascade into the objectives for the CEO and her management team, and into operational planning. The Board would like to thank the incredibly dedicated staff team, the volunteers and all our funders and donors, old and new.

Oliver Lewis, Chair of Trustees

Date: 19 July 2023

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BRISTOL LAW CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2023 (continued)

Our Purposes and Activities

The Law Centre provides free legal advice and representation to people who otherwise would not be able to afford access to justice to challenge decisions affecting them. They often experience inequality and poverty. We focus on social welfare law issues such as housing, discrimination, welfare benefits, immigration & asylum, employment and mental health.

The Law Centre's in-house specialist solicitors deal with complex legal issues that transform the lives of the people with whom we work, alleviating poverty and tackling social exclusion.

Our vision is a society where everyone has access to justice.

Our mission is to improve the lives of disadvantaged people in Bristol and across the South West through providing access to justice.

Our objectives are:

  1. To secure justice through legal advice and representation;

  2. To influence public policy;

  3. To empower local communities to better exercise their rights;

  4. To aim to be a centre of excellence and receive recognition as such

Our values are:

Our vision, mission and objectives reflect the purposes of the charity set out in the objects contained in its memorandum of association as follows:

a) The relief of financial hardship and other forms of distress in the designated area through the provision of legal and advisory representation and information services to people who could not otherwise obtain them through lack of means

b) The advancement of education among people resident or working in the designated area in respect of the law and administration of justice, having regard especially to those areas of law which are particular concern to people experiencing financial hardship or other forms of distress

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BRISTOL LAW CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2023 (continued)

c) The advancement of such other charitable purposes as are beneficial to the community for persons' resident or working in the designated area.

In accordance with our objectives, our main activities during the year have been:

Public Benefit

The Trustees confirm that they have referred to the Charity Commission’s general guidance on public benefit when reviewing the Charity’s Aims and Objectives.

All our charitable activities focus on the provision of legal advice and representation, helping people understand and exercise their legal rights, and are undertaken to further our charitable purposes for the public benefit. Our services are open to the public and free to our clients. We provide legal advice and representation across a wide range of legal areas that impact on people's everyday lives in significant ways. This work is not only of benefit to our individual clients but also to the wider community given the economic and social impact of our work.

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BRISTOL LAW CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2023 (continued)

The Law Centre therefore provides a public benefit through the provision of high-quality legal advice and representation to people who could not otherwise afford to pay for a legal professional to help them obtain justice in areas of social welfare. In doing so, we ensure vulnerable individuals and communities are aware of their legal rights and can assert them.

The Law Centre is unique in its diversity of funding (including legal aid), areas of law, and specialist level of work. It offers a unique and important service to the citizens of Bristol, South Gloucestershire, Bath and North East Somerset, and in some cases the broader South West region.

Working in partnership is intrinsic to the sustainability of our organisation and sector, so we can achieve social impact and change for those we help. In order to achieve greater public benefit, the Law Centre is committed to working in a collaborative way with our partners across the voluntary, public, and private sectors. The Law Centre is a member of the Law Centres Network and, locally, the Bristol Advice Partnership and ACFA: the Advice Network. It is also a member of the Bristol Pro Bono Network (which it initiated).

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BRISTOL LAW CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2023 (continued)

Achievements & Performance 2022-23

Summary of legal support activities and outcomes

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BRISTOL LAW CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2023 (continued)

Key developments & enhanced ways of working

Regional work to tackle chronic capacity issues for immigration advice

Collaborative working and service mapping to increase access to Cost of Living support

Continued partnership, strong referral pathways and holistic support

Combatting challenges in recruitment, retention and supervision

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BRISTOL LAW CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2023 (continued)

team feel supported and valued and that we remain an aspirational place to work for the muchneeded next generation of social welfare lawyers.

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BRISTOL LAW CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2023 (continued)

What clients say

“I’d like to take this opportunity to thank you for arranging the telephone conversation with the solicitor, it has given me some hope of bringing an end to a chapter of my life that I’d rather forget and also allowing me to get some closure and move forward.”

“We couldn't have got through this without you. You’ve been amazing – you held us together. Thank you, you made all the difference.”

“[You’ve made] an enormous difference. Without the remarkable kindness and generosity of my caseworker at Bristol Law Centre, I would have found the tribunal process - which is already extremely distressing and challenging - infinitely more difficult to face. Without your representation I would also have found navigating this procedure a lot more difficult and I believe that I would have found the probability of achieving the eventual outcome to be much reduced.”

“My finances were ticking over until my PIP was stopped. I felt like giving up and suicidal, like I had been trying to take 2 steps forward but it was now 50 steps back. The Law Centre was someone to fight my case. I cannot read and write and people can take advantage of me. I now have my PIP back. I feel such relief about bills, shopping and money at a time that all prices are going are up. A massive stress has lifted. If I didn't have my PIP back, I'm not sure I would have survived, am I am worried about it being reviewed again in the future.”

“It made a huge difference. I had an employment tribunal claim in against my employer for racial victimisation. My union said that the chances of success were not high enough for them to be able to offer representation and they have to measure out their scarce resources. My solicitor gave me invaluable advice and information about the process and reassured me when I was anxious and worried. He was clear, informed, interested, and compassionate. His support was crucial to enable me to keep going and to make better decisions. I eventually obtained a reasonable settlement, which I think was a just outcome.”

“I was exhausted with being unwell, losing my job and the benefit system. I would have given up.”

“The solicitor was unbelievable, couldn’t have asked for anymore! He made Saima feel safe and secure. Changed Saima’s world for the better.”

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BRISTOL LAW CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2023 (continued)

Plans for the Future

2023 – 2028 Strategic Plan

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BRISTOL LAW CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2023 (continued)

Financial Review

The Statement of Financial Activities shows total income of £1,028,898 (2021/22: £897,436) and total expenditure of £986,232 (2021/22: £837,686) giving an overall surplus for the year of £42,666 (2021/22: surplus of £59,750).

The Balance Sheet shows net assets available to the charity of £972,353 as at 31 March 2023, all of which are held as unrestricted reserves.

Principal funding sources

These are grant income including from Bristol City Council, Three Guineas Trust, The Legal Education Foundation, Access to Justice Foundation and BBC Children in Need. In addition, we receive a number of smaller grants and donations and income from the Legal Aid Agency.

Investment policy

The objective of the Law Centre's investment policy is to ensure that its assets maintain, or whenever possible, increase their value, and that they are accessible as and when they might be needed.

Reserves policy

The Board of Trustees continues to review the charity's requirements for reserves in the light of the main risks to the organisation. The Law Centre's policy aims to establish unrestricted funds not invested in tangible fixed assets at a level equivalent to three month's running costs, which equates to £250,000 as per the budget for 2023/24.

Free reserves, which are unrestricted reserves not designated or tied up in fixed assets, amount to £267,693 as at 31 March 2023 (see Note 16 to accounts – cash of £248,710 plus other current assets of £18,983).

The Trustees are satisfied that the charity has adequate free reserves at 31 March 2023.

Risk Management

The Board of Trustees conducts regular reviews of the major risks to which the charity is exposed. There is a risk register that is updated and reviewed by the Board regularly. Where appropriate, systems and procedures have been established to mitigate these risks.

Significant external risks to funding have led to the development of a strategic plan that seeks to diversify funding and activities.

The implementation of this plan has continued to contribute to the savings and income generated by the charity.

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BRISTOL LAW CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2023 (continued)

Internal control risks are minimised by the implementation of procedures for authorisation of transactions and projects.

There are policies in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the Centre. This year we were successful in maintaining the LEXCEL quality standard from the Law Society. This standard covers all areas of work conducted at the Law Centre to ensure a consistent quality of service delivery.

Structure, Governance & Management

Governing document

The Law Centre is a charitable company limited by guarantee, incorporated on 24 June 1986 and registered as a charity on 5 November 1996. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is now governed by its Articles of Association (updated October 2018). In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and appointment of trustees

The Board of Trustees are directors of the company and also charity trustees for the purposes of charity law and under the company's Articles are known as the Board of Trustees. Under the requirements of the Memorandum and Articles of Association one-third of Trustees must retire from office at each annual general meeting, but may stand for re-election. The Board comprises up to 15 people, including up to 3 co-opted members. Members may be elected to the Board of Trustees at the Annual General Meeting of by a decision of the Trustees.

Board members have a range of skills including legal, financial, governance, personnel and management expertise. To ensure the Board maintains an appropriate skills base, periodic skills audits are carried out. Recruitment to the Board is based on interviews and references, following open advertisement.

The officers of the Board of Trustees (Chair, Vice-Chair and Treasurer) are elected at the Annual General Meeting or at the first meeting after the AGM.

Organisational structure

The Board and its committees – Finance and HR – meet bi-monthly. Operational decisions are delegated to the Chief Executive Officer, who is line managed by the Executive committee that meets at least monthly.

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BRISTOL LAW CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2023 (continued)

Trustees’ Responsibilities

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 charity at the end of the year and of the incoming and outgoing resources for the year then ended.

In preparing those financial statements, the trustees are required to select suitable accounting policies and then apply them consistently, making judgements and estimates that are reasonable and prudent. The trustees must also prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its activities.

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

Those who are trustees at the date of the signing of this report confirm that:

The Trustees confirm that they have given due regard to guidance published by the Charity Commission as required by Section 4 of the Charities Act 2006.

STATEMENT OF MAJOR RISKS FACED AND MITIGATION ACTIONS

The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to them.

SIGNED ON BEHALF OF THE TRUSTEES

19 July 2023 …………………………………………… ……………………………………………. Oliver Lewis (Chair of Trustees) Date

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BRISTOL LAW CENTRE

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2023

Company number: 1982371 Charity number: 1059022 Registered office: 2 Hide Market West Street Bristol BS2 0BH Trustees: Dr Oliver Lewis (Chair) Ruth Richardson (Vice-Chair) Jonathan Locke Lovibond (Treasurer) Padma Ramanan Dipika Keen Jill Walsh (appointed 27/09/22) Emma Harvey (appointed 27/09/22) Mike Silvey Roger Berry (resigned 29/11/22) Katie Pritchard (resigned 29/11/22) Secretary: John Bowen Chief Officer: Karen Bowers Bankers: CAF Bank 25 Kings Hill Avenue West Malling Kent ME19 4JQ Triodos Bank Deanery Road Bristol BS1 5AS Independent Auditors: Burnside 61 Queen Square Bristol BS1 4JZ

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BRISTOL LAW CENTRE

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF BRISTOL LAW CENTRE FOR THE YEAR ENDED 31 MARCH 2023

OPINION

We have audited the financial statements of Bristol Law Centre (the “charitable company”) for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

In our opinion the financial statements:

This report is made solely to the company's members, as a body, in accordance with Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the 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 company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

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

We have nothing to report in respect of the following matters in which the ISAs (UK) require us to report to you where:

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BRISTOL LAW CENTRE

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF BRISTOL LAW CENTRE FOR THE YEAR ENDED 31 MARCH 2023 (continued)

OTHER INFORMATION

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. 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.

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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 the audit:

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

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

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BRISTOL LAW CENTRE

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF BRISTOL LAW CENTRE FOR THE YEAR ENDED 31 MARCH 2023 (continued)

RESPONSIBILITIES OF TRUSTEES

As explained more fully in the trustees’ responsibilities statement set out on page 10, 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 directors 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.

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 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 is detailed below:

An understanding of the legal and regulatory framework applicable to the entity was obtained from management and those charged with governance of the entity, and the audit engagement team was confirmed to have the appropriate competence and capabilities to identify non-compliance with such a framework.

No significant instances of fraud, non-compliance with laws & regulations or other irregularities were communicated to the engagement team by management [, component auditors] or those charged with governance, and no particular audit areas or legislation were identified that gave rise to any significant risks of material misstatement in respect of such irregularities.

Due to the size & nature of the entity its susceptibility to material misstatement resulting from fraud, non-compliance with laws & regulations, or other irregularities is considered to be low, and the audit approach was appropriately planned so as to address this risk.

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BRISTOL LAW CENTRE

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF BRISTOL LAW CENTRE FOR THE YEAR ENDED 31 MARCH 2023 (continued)

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our audit report.

61 Queen Square Bristol BS1 4JZ DATE: 01/08/2023

MARK POOLEY (Senior Statutory Auditor) For and on behalf of BURNSIDE Chartered Accountants & Statutory Auditor

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BRISTOL LAW CENTRE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

INCOME AND EXPENDITURE Unrestricted Restricted Total Funds Total Funds
Funds Funds 2023
2022
Note
£		 £ £
£
INCOME FROM:
Donations and legacies 3 7,891 - 7,891
5,268
Income from charitable activities:
Grants 4 294,684 377,356 672,040
557,478
Legal aid & legal fees 332,309 - 332,309
317,442
Investment income 1,058 - 1,058
73
Other income 15,600 - 15,600
17,175
______ ______ ______
______
TOTAL INCOME 651,542 377,356 1,028,898
897,436
______ ______ ______
______
EXPENDITURE ON:
Charitable activities 5 608,876 377,356 986,232
837,686
______ ______ ______
______
TOTAL EXPENDITURE 608,876 377,356 986,232
837,686
______ ______ ______
______
Net income/(expenditure) 42,666 - 42,666
59,750
Transfers between funds - - -
-
______ ______ ______
______
Net movement in funds 6 42,666 - 42,666
59,750
Reconciliation of funds
Total funds brought forward 929,687 - 929,687
869,937
______ ______ ______
______
Total funds carried forward 972,353 - 972,353
929,687
______ ______ ______
______

All of the above results are derived from continuing activities. There were no other recognised gains and losses other than those stated above.

The notes on pages 23-35 form part of these accounts.

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BRISTOL LAW CENTRE

BALANCE SHEET AT 31 MARCH 2023

BALANCE SHEET
AT 31 MARCH 2023
2023 2022
Notes £ £
FIXED ASSETS
Intangible assets 8 - -
Tangible assets 9 637,660 621,167
______ ______
637,660 621,167
______ ______
CURRENT ASSETS
Work in progress 10 234,237 204,408
Debtors 11 68,141 70,351
Cash at bank and in hand 315,710 208,516
______ ______
618,088 483,275
CREDITORS: Amounts falling due within one year 12 (283,395) (174,755)
______ ______
NET CURRENT ASSETS 334,693 308,520
______ ______
NET ASSETS 972,353 929,687
______ ______
THE FUNDS OF THE CHARITY:
Restricted 15 - -
Unrestricted
General 14 905,353 872,687
Designated 14 67,000 57,000
______ ______
TOTAL CHARITY FUNDS 972,353 929,687
______ ______

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BRISTOL LAW CENTRE

BALANCE SHEET (continued) AT 31 MARCH 2023

The Trustees acknowledge their responsibilities for:

These financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

These accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.

These financial statements were approved by the directors and authorised for issue.

Approved by the Trustees on 19 July 2023 and signed on their behalf by

……………………………………………… Date: 19 July 2023

(Jonathan Locke Lovibond – Trustee and Treasurer)

[Company no: 1982371]

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BRISTOL LAW CENTRE

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2023

CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2023
Total funds Total funds
2023 2022
£ £
Cash used in operating activities 131,919 (7,890)
Cash flows from investing activities:
Purchase of tangible fixed assets (24,725)
-
______ ______
Cash decrease by investing activities (24,725)
-
______ ______
Increase/(decrease) in cash & cash equivalents 107,194 (7,890)
______ ______
Cash & cash equivalents at beginning of year 208,516 216,406
______ ______
Cash & cash equivalents at end of year 315,710 208,516
______ ______
Reconciliation of net income/(expenditure) to net cash flow from operating activities
Net income/(expenditure) for the reporting period 42,666 59,750
(as per the statement of financial activities)
Adjustments for:
Depreciation charges 8,232 7,738
(Increase)/decrease in work in progress (29,829)
3,021
Decrease/(increase) in debtors 2,210 (14,499)
Increase/(decrease) in creditors 108,640 (63,900)
______ ______
131,919 (7,890)
______ ______

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BRISTOL LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES

(a) Accounting Convention

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

Bristol Law Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

(b) Preparation of the accounts on a going concern basis

At 31 March 2023, the Charity had net assets of £972,353 (2022 - £929,687) and had net income for the year of £42,666 (2022 - £59,750). At 31 March 2023, its free reserves were £267,693 (2022 - £251,520), which is above its free reserves target of holding 3 months running costs (currently £250,000).

Budgets and cashflow forecasts have been prepared for the year ended 31 March 2024. The worst-case scenario, budgeting for only confirmed income, shows a forecast deficit that would be funded from the free reserves brought forward at 01 April 2023. The Charity has a number of pending grant applications for 2023/24 and is making further funding applications.

The Charity’s management is already working on securing funding for 2024/25.

The Board of Trustees therefore have a reasonable expectation that the Charity will be in operation 12 months from the date of approval of these accounts and remains a going concern. The accounts have therefore been prepared on a going concern basis.

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BRISTOL LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

  1. ACCOUNTING POLICIES (continued)

(c) Income

All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

(d) Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered.

(i) Costs of raising funds comprise the costs associated with attracting donations and legacies and the costs of trading for fundraising purposes.

(ii) Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

(iii) All costs are allocated between the expenditure categories of the statement of financial activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.

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BRISTOL LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

  1. ACCOUNTING POLICIES (continued)

(e) Fund accounting

(i) Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

(ii) Designated funds are unrestricted funds earmarked by the Board of Trustees for particular purposes.

(iii) Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

(f) Intangible fixed assets

Intangible fixed assets are being amortised over two years.

(g) Tangible fixed assets

Tangible fixed assets are being written off over the expected useful life of the asset, using the straight line basis at 25% per annum for all equipment and 2% for the building. Land is not depreciated. Equipment with an individual item value of under £1,000 is written off in the year of purchase.

(h) Work in Progress

Work in Progress relates to legal case work started but not completed at the end of the year. It is valued according to the contract with Legal Aid Agency.

(i) Deferred grants

Grants of a revenue nature are credited to incoming resources in the period in which they are receivable. Grants received in advance for future specific periods are carried forward as deferred income.

(j) Pension costs

The charity contributes to a defined contribution pension scheme. The employer contributions made by the charity are treated as an expense and are disclosed in note 7 to the accounts.

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BRISTOL LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

2. PRIOR PERIOD COMPARATIVES

2.
PRIOR PERIOD COMPARATIVES
Unrestricted Restricted
Total funds
Funds Funds 2022
£ £ £
INCOME FROM:
Donations and legacies 5,268 - 5,268
Income from charitable activities:
Grants 222,850 334,628 557,478
Legal aid & legal fees 317,442 - 317,442
Investment income 73 - 73
Other income 17,175 - 17,175
______ ______ ______
TOTAL INCOME 562,808 334,628 897,436
______ ______ ______
EXPENDITURE ON:
Charitable activities 5 503,058 334,628 837,686
______ ______ ______
TOTAL EXPENDITURE 503,058 334,628 837,686
______ ______ ______
Net income/(expenditure) 59,750 - 59,750
Transfers between funds - - -
______ ______ ______
Net income/(expenditure) and net
movement in funds 59,750 - 59,750
______ ______ ______
3.
DONATIONS AND LEGACIES
Unrestricted
Restricted		 Total
Total
Funds Funds 2023
2022
£ £ £
£
Donations 7,891 - 7,891
5,268
______ __
____
______
7,891 - 7,891
5,268
______ __
____
______

26

BRISTOL LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

4. GRANTS RECEIVED

----- Start of picture text -----
|||||| |---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |Funds|Funds|2023|2022| |£|£|£|£| |Access to Justice Foundation:| |2022 Spring Grant|-|15,000|15,000|-| |Access to Justice Foundation: HALS Grant|55,000 - 55,000|-| |BBC Children in Need|-|40,347|40,347|39,847| |Bristol City Council: Bristol Advice| |Partnership|136,719|-|136,719|136,719| |Bristol City Council: Bristol Hate Crime| |& Discrimination Services|-|52,176|52,176|53,943| |Bristol City Council: Cost of Living|-|23,748|23,748|-| |Bristol City Council: Homelessness Prevention|-|24,289|24,289|-| |Bristol City Council: Thrive|-|3,667|3,667|2,026| |Community Justice Fund: Wave 2 & 3|35,252|-|35,252|39,420| |Community Justice Fund: Funder Plus Scheme|-|357| |Justice Collaborations|-|18,000|18,000|-| |Nationwide Community Grant|-|-|-|3,260| |Nisbet Trust|-|-|-|10,000| |Pathway|-|10,000|10,000|-| |Private funding for Pro Bono Clinic|-|15,000|15,000|28,500| |Simmons & Simmons Charitable Foundation|15,000|-|15,000|-| |South Gloucestershire Council|15,920|-|15,920|21,711| |The AB Charitable Trust|20,000|-|20,000|15,000| |The Legal Education Foundation:| |Justice First Fellowship|-|45,720|45,720|31,832| |The National Lottery Community Fund|-|-|-|40,449| |The Tudor Trust|-|21,000|21,000|20,000| |Therium|-|-|-|13,893| |Three Guineas Trust: Development|-|15,000|15,000|5,000| |Three Guineas Trust: Legal Advocacy Support| |Project -|86,000|86,000|93,646| |Three Guineas Trust: Remote Volunteering| |Project -|4,409|4,409|1,876| |Other grants < £10,000|16,793|3,000|19,793|-| |__|_||| |294,684|377,356|672,040|557,478| ||||___|

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

27

BRISTOL LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

5. RESOURCES EXPENDED Direct Other
Staff Direct Support Total
Total
Costs Costs Costs 2023
2022
£ £ £ £
£
Housing 198,955 82,876 2,036
283,867
166,482
Immigration 189,294 111,531 1,892
302,717
226,911
Mental Health 89,779 17,432 880
108,091
133,170
Employment & Public Law 105,006 18,974 1,031
125,011
140,947
Welfare Benefits 140,814 24,371 1,361
166,546
170,176
______ ______ __
____
______
723,848 255,184 7,200
986,232
837,686
______ ______ __
____		 ______
Unrestricted Restricted Total Total
Funds Funds 2023 2022
£ £ £ £
Housing 198,648 85,219 283,867 166,482
Immigration 205,691 97,026 302,717 226,911
Mental Health 97,265 10,826 108,091 133,170
Employment & Public Law 45,087 79,924 125,011 140,947
Welfare Benefits 62,185 104,361 166,546 170,176
______ ______ ______ ______
608,876 377,356 986,232 837,686
______ ______ ______ ______
2023
2022
Other direct costs: £ £
Payments to Other Agencies - 23,261
Disbursements & Client Costs 103,975 56,482
Direct Costs of Grant Funded Projects 28,648 12,757
Staff Recruitment, Training & Refreshments 10,536 2,359
Office & Premises Costs 69,104 50,464
Professional Fees & Insurance 24,442 26,765
Ask Us costs - 8,900
Subscriptions & Memberships 10,156 11,691
Depreciation 8,232 7,738
Bank Charges 88 147
Bad debts - 350
_____ _____
255,181
200,914
______
______

28

BRISTOL LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

----- Start of picture text -----
||||| |---|---|---|---| |5.|RESOURCES EXPENDED (continued)|2023|2022| |£|£| |Support costs:| |Auditors’ remuneration|7,200|7,750| |_|| |6.|NET INCOME/(EXPENDITURE) FOR THE YEAR|2023|2022| |£|£| |This is stated after charging:| |Depreciation of owned assets|8,232|7,738| |Auditors’ remuneration|7,200|7,750| |_|| |7.|STAFF COSTS AND TRUSTEES’ REMUNERATION| |Staff costs were as follows:|2023|2022| |£|£| |Wages and salaries|630,057|545,881| |Social security costs|50,918|45,769| |Pension contributions|41,626|37,260| |__|_| |722,601|628,910| |Temporary staff|1,248|112| ||| |723,849|629,022| ||___|

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

No employee earned £60,000 p.a. or more. The average number of employees (based on numbers and not full-time equivalents) during the year was 24 (2022 – 23.75). No remuneration was paid to the Trustees. Trustees’ expenses reimbursed amounted to £Nil (2022 - £Nil).

The key management personnel of the charity in the year comprised the Chief Executive Officer (previous year the Chief Executive Officer and interim Chief Executive Officer). The total employee benefits of the key management personnel of the charity were £49,860 (2022: £47,613).

29

BRISTOL LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

8. INTANGIBLE ASSETS
Website Total
£ £
COST
Brought forward and at 31 March 2023 6,672 6,672
_____ _____
AMORTISATION
Brought forward and at 31 March 2023 6,672 6,672
_____ _____
NET BOOK VALUE
At 31 March 2023 - -
_____ _____
At 31 March 2022 - -
_____ _____
9. TANGIBLE ASSETS
Land &
Building Total
£ £
COST
Brought forward and at 31 March 2022 644,381 644,381
Additions 24,724 24,724
______ ______
At 31 March 2023 669,105 669,105
______ ______
DEPRECIATION
At 1 April 2022 23,214 23,214
Charge for the year 8,232 8,232
______ ______
At 31 March 2023 31,446 31,446
______ ______
NET BOOK VALUE
At 31 March 2023 637,659 637,659
______ ______
At 31 March 2022 621,167 621,167
______ ______

30

BRISTOL LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

10. WORK IN PROGRESS 2023 2022
£ £
Legal Aid Agency work in progress 234,237 204,408
_____ _____
11. DEBTORS 2023 2022
£ £
Trade Debtors 42,488 46,177
Other Debtors 14,397 17,755
Prepayments and accrued income 11,256 6,419
_____ _____
68,141 70,351
_____ _____
12. CREDITORS 2023 2022
Amounts falling due within one year: £ £
Trade Creditors 46,520 16,519
Other Creditors 7,811 20,768
Accruals 35,585 41,572
Taxation and Social Security 16,203 21,633
Deferred Income 177,276 74,263
______ ______
283,395 174,755
______ ______
Deferred grants refer to grants for the period April 2022 to March 2023 Deferred grants refer to grants for the period April 2022 to March 2023 received before the
end of the financial year. These include:
Children in Need 9,962 9,962
Legal Education Foundation - Justice First Fellowship - 1,312
Justice Together 99,000 -
Nationwide 49,981 -
Three Guineas Trust
TGT Remote Volunteering Pilot Project - 4,409
Tudor Trust 8,333 8,334
Access to Justice -
Quartet – Resilience Fund 5,000 10,000
A B Charitable Trust 5,000 5,000
Swan Mountain Trust - 6,000
Pathway -
5,000
Bristol City Council Thrive - 3,666
Community Justice Wave 2 - 20,580
______
______
177,276 74,263
______
______

31

BRISTOL LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

13. OPERATING LEASES

The total future minimum lease payments under non-cancellable operating leases are as follows:

14. Not later than 1 year
Later than 1 year and not later than 5 years
UNRESTRICTED FUNDS
At 1
April
2022
Income
£
£
Designated funds
Building works and
Improvements reserve
50,000
-
IT upgrade reserve
7,000
-
__
_
57,000
-


General funds
872,687
651,542

___
929,687
651,542

 2023
2022
£
£
934
-
-
934
__
_
934
934


Transfer
At 31
Between
March
Expenditure
Funds
2023
£
£
£
-
10,000
60,000
-
-
7,000



-
10,000
67,000



(608,876) (10,000) 905,353


___
(608,876)
-
972,353

Building works and improvements reserve

This designated fund has been set up in respect of known planned building improvements, and repair and maintenance works that are required at the charity’s office building.

The transfer in the year represents: £
Capital expenditure in year for disabled access (24,724)
Transfer from general reserve 34,724
_____
10,000

IT upgrade reserve

This designated fund has been set up to fund upgrades to the charity’s IT systems.

32

BRISTOL LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

15. RESTRICTED FUNDS

At 1
April
2022
Income
£
£
Grants
BCC – Bristol Hate Crime &
Discrimination Service
-
52,176
BCC – Homelessness Prevention
-
24,289
BCC – Cost of Living
-
23,748
Children in Need
-
40,347
Legal Education Foundation -
Justice First Fellowship
-
45,720
Three Guineas Trust
-
86,000
Three Guineas Trust – Development -
15,000
The Tudor Trust
-
21,000
Justice Collaborations
-
18,000
Three Guineas Trust - Remote
Volunteering Project
-
4,409
Pathway
-
10,000
Legal Education Foundation –
Stepping Up
-
3,000
BCC – Other
-
3,667
Pro Bono Clinic
-
15,000
Access to Justice Foundation
-
15,000
__
_
-
377,356

___		 Transfer
Between
Expenditure
Funds
£
£
(52,176)
-
(24,289)
-
(23,748)
(40,347)
-
(45,720)
-
(86,000)
-
(15,000)
-
(21,000)
-
(18,000)
-
(4,409)
-
(10,000)
-
(3,000)
-
(3,667)
-
(15,000)
-
(15,000)
-
__
_
(377,356)
-

___		 At 31
March
2023
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
__
-
____

Purposes of Funds

BCC – Bristol Hate Crime & Discrimination Service

Grant to support the provision of advice and support services in relation to tackling discrimination.

BCC – Homelessness Prevention

Grant to provide a half post immigration solicitor to assist in regularising the immigration status of people who are sleeping rough.

Children in Need

Grant to provide specialist children’s immigration work.

Legal Education Foundation - Justice First Fellowship

Grant to fund a trainee solicitor in the provision of access to justice in social welfare law.

33

BRISTOL LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023 (continued)

  1. RESTRICTED FUNDS (continued)

Three Guineas Trust:

Grant to fund the Legal Advocacy Support Project (LASP) staff working with volunteers to support clients access ESA and PIP funding.

BCC – Cost of Living

Grant to fund a cost-of-living advice co-ordinator.

The Tudor Trust

Grant to provide immigration and asylum advice.

Pathway

Grant to provide advice to homeless patients attending the Bristol Royal Infirmary.

Three Guineas Trust - LASP Remote Volunteering Project

LASP Remote Volunteering Project Grant to extend the volunteer legal advice service into a remote service.

Three Guineas Trust Remote – Development Project

Grant to fund the costs of a development worker.

Justice Collaborations

Grant to provide access to immigration advice.

Legal Education Foundation – Stepping-up

Grant to fund an enhanced diversity leadership programme for the immigration solicitor.

Pro Bono Clinic

Grants from Osborne Clarke and TLT Solicitors to run a pro bono clinic.

Access to Justice Foundation

Grant to run a pro bono clinic.

34

BRISTOL LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrest. Unrest.
Designated General Total
Funds Funds Funds
£ £ £
Fund Balances at 31 March 2023
are represented by:
Tangible Fixed Assets - 637,660 637,660
Cash at Bank and in Hand 67,000 248,710 315,710
Other Net Current Assets/(Liabilities) - 18,983 18,983
______ ______ ______
Total 67,000 905,353 972,353
______ ______ ______

17. RELATED PARTY TRANSACTIONS

There were no transactions with related parties during the year. At the year end the balance owed to Cabot Law CIC was £nil (2022 - £8,379). Cabot Law CIC was dissolved on 26 October 2021.

35

BRISTOL LAW CENTRE

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023

INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
2023 2022
£ £
INCOME
Donations and legacies 7,891 5,268
Grants 696,950 557,478
Legal aid and legal fees 307,399 317,442
Investment income 1,058 73
Other income 15,600 17,175
_____ _____
Total income for year 1,028,898 897,436
_____ _____
EXPENDITURE
Salaries and pension costs 722,601 628,910
Temporary staff 1,248 112
Staff recruitment 700 270
Staff training 9,628 2,026
Other staff expenses 208 63
Payments to other agencies - 23,261
Client costs 103,975 56,482
Direct costs of grant funded projects 28,648 21,657
Rates and utilities 7,814 7,834
Service charges 2,119 2,119
Telephone 7,683 7,363
Insurance 5,505 5,941
Repairs and renewals 17,930 2,061
Printing, postage, stationery 13,825 12,879
Computer and IT costs 9,678 7,862
Professional fees and consultancy 18,937 20,824
Audit and accountancy 7,200 7,750
Subscriptions and membership 10,156 11,691
Library 1,714 2,711
Storage & recycling 3,936 3,121
Cleaning and waste disposal 4,406 4,514
Bank charges 89 147
Depreciation 8,232 7,738
Bad debts - 350
_____ _____
Total expenditure for year 986,232 837,686
_____ _____
SURPLUS OF INCOME OVER EXPENDITURE 42,666 59,750

36