BRISTOL LAW CENTRE (A company Ilmited by guarantee) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Bristol Law Ir GJcent,. Registered charity number- 1059022 Company number- 1982371
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 CONTENTS Pa Trustees, report 2-14 Reference and administrative details 15 Independent Auditors, report 16-19 Statement of financial activities 20 Balance sheet 21-22 Cash flow statement 23 Notes to the financial statements 24-36 Detailed income and expenditure account 37
BRISTOL LAW CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024 Introduction from the Chair of Trustees The challenges for people who cannot afford to pay for legal advice and representation to uphold their rights have increased again this year, due to continuing external pressures and the limited capacity in the specialist advice sector to meet increased need. In 2023-24, Bristol Law Centre provided legal advice, casework and representation to 1,042 people. The difference advice makes goes beyond legal resolution, as one recent Law Centre client said we "change my life, help my stress be better, my confidence" You can read some client stories on pages 8-10. The Law Centre's culture, shared by all trustees and staff, is of learning and improvement. This was embedded in our 2023-28 strategic plan launched at the start of the financial year. The strategy steers the Law Centre to continue to secure justice through legal advice and representation, increase its public policy reach, maintain quality, and enable communities to better exercise their rights. One focus in the year has been ongoing development of our Assessment and Support team including closer relationships with other organisations, given the vital role of effective signposting for people in need of advice. The team have also started attending housing court on possession days to ensure people get all the help they need to avoid homelessness. We are the lead partner in the South West Immlgratlon Alliance, a three-year project started in 2023 to improve access to specialist immigration legal services. This links the law centre directly with the refugee and asylum sector and other advice providers. The Southwest region is the worst legal aid desert for immigration law, and a focus for the project is increasing skilled advice capacity while also working on ecosystems and influencing- for example around the Review of Civil Legal Aid. During the last year, the Law Centre increased its local, regional and national influence by participating in events such as the Black Southwest Network's first conference on access to justice. In June 2024, our local advice partnership delivered the major Future of Advice in Bristol event and detailed report; and we spoke about priorities for the public and the justice system to a national audience at the Ombudsman Association conference. Our CEO became the vice-chair of ACFA in 2023, a network of advice charities in the West of England region combatting poverty and social injustice, now working with the local NHS Integrated Care Board toward5 funding for advice to help prevent and address health needs and inequalities. A huge thank you to all our funders, supporters and partners, both longstanding and new, for their commitment to our work. A full list is on page 28 of this report, and in 2023 we were pleased to become charity of the year of the insurer ARAG, an ongoing relationship that goes beyond donations to include additional legal support adding to our existing pro-bono services. We employ a talentedp passionate and dedicated team who regularly go above and beyond. We are proud 100% of our staff said in an anonymised survey they would recommend Bristol Law Centre as a good place to work. Our workforce strategy has focused on retention, development and recruitment, and we have embedded a Head of Seniices role to lead on these with a focus on wellbeing. In April 2024, we welcomed our fourth Justice First Fellow trainee solicitor, developing vital new talent in the social welfare advice sector. Showcasing our team, one of our housing
Docusign Envelope ID.. E674E27894A4Ffj1-9B7A-06CEBA7933C4 BRISTOL LAW CENTRE solicitors was shortlisted in the 2023 Legal Aid Lawyer of the Year awards, and our Finance Manager shortlisted for the Bristol Law Society awards in the same year. The Law Centre is a special place. It is often the last hope for people facing homelessness, discrimination, denial of benefits, and insecure immigration status. l extend my thanks to all the staff and volunteers who work so hard to enable to help people achieve justice, and to fellow trustees past and present for their energy and insights. 2410912024 Oliver Lewis (Chair of Trustees) Date
BRISTOL LAW CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024 continued Our purpose 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 values: Independence Quality Access to Justice Law Centre Partnership Respect Influence Our vision, mission and objectives reflect the purposes of the charity set out in the objects contained in its memorandum of association as follows: 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. 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 of particular concern to people experiencing fi'nancial hardship or other forms of distress The advancement of such other charitable purposes as are beneficial to the community for persons resident or working in the designated area. Our objectives (reworded in 2023 to ensure they are 'active'); l. Securing justice through legal advice and representation 2. Influencing public policy 3. Empowering local communities to better exerclse their rights 4. Being a centre of excellence Our Activlties The Law Centre provides free legal advice and representation to people who otherwise would not be able to afford acce5S to justice to challenge decisions affecting them {objective l). We focus on social welfare law issue5 such as housing, discrimination, welfare benefits, immigration & asylum, employment and mental health/court of protection. 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 and neighbouring counties and also has a regional reach.
BRISTOL LAW CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024 continued Dealing with complex and overlapping legal issues transforms the live5 of the people, alleviating poverty and tackling Social exclusion, marginalisation and disadvantage. 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; people who could not otherwise afford to pay for a legal professional. 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. To achieve greater public benefit, the Law Centre is committed to working in a collaborative and sustainable way with our partners acr05S the voluntary, public, and private sectors. Our artners referrers and networks include: Nationally: Law Centres, Network ILCN}, AdviceUK, NFJ (Network for Justice), Junior Lawyers Network (JLN), Young Legal Aid Lawyers (YLAL), LAPG (Legal Aid Practitioners Group), Law Works, practitioner groups ILPA, HLPA & MHPA {Immigration, Housing and Mental Health Law respectively). Regionally: ACFA Advice Network {including ACFA seat on ICB'S VCSE Alliance) - West of England area. South West Immigration Alliance {we are the lead partner, with 7 others} West of England Pro Bono Group Bristol: Bristol Advice Partnership16 others are Citizens Advice, North Bristol Advice, South Bristol Advice, St Paul's Advice, Talking Money and WECILI, BHCDS (Bristol Hate Crime & Discrimination Services-with SARI, Bristol Mind, OTR, Brandon Trust, Resolve West), Bristol Pro Bono Network, Housing Roundtable, Bristol Refugee Rights. Housing Matters, Shelter Bristol, WRAMAS (Money and Rights advice service within Bristol City Council), One City groups, strategic development and meetings with Bristol City Council.
BRISTOL LAW CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024 continued We work with volunteer solicitors to deliver pro bono advice clinics, from the following firms: Avon and Somerset Family Law, Bevan Brittan, Osborne Clarke, Powells Law, Temple Bright, TLT, Unity Street Chambers, VWV, Wards, Watkins Solicitors. Achievements & Performance 2023-24 37 people Ivere advised aiicl i-epi-eseiited i-egai-diiig tlieii- Iiosi)Itcil deteiition o COIiiIiiLiliity treatiiieiit under the Meiital Health Act, enal)liiig patieiit participation arid viekvs arouiid tlieir care to be coiisidered Provided Legal support for immigration and asylum issues for 136 new cases: 760/0 of asylum/inimigration applications resulted in grant of leave to reiiiain at Stage IILH with a further 120/0 continuing as ongoing cases. 90 % SLiccess rate at appeal, in contrast to roughly 43% national average for overtLirning refusals. Helped 36 people/fainiLies with their settlement application to achieve indefinite leave to reniain. Provided specialist iiiiiiiigration advice and assisted to regLilarise the status of 27 people who are rough sleeping in Bristol, to help bring theni out of homeLessness through access to public funds and eiititlemeiit to local autliority SLipport. Worked with 22 children and yOLing people to achieve stable iniinigration status througli asyluim and citizenship applications. Provided Legal representation and casework on 75 hoLising cases. These have predoininaiitLy been possession proceedings or homelessness cases. Advi4eed 59 iiuml)er of people on their riglitr in chalLengii)g dieJcrimiiiation or uiifair treatmeiit at iiiork. 87 Qh underrtoocl tlieir rights better.Iiid 77 okn felt more coiificleiit to challenge future incidei)teJ if to occur SecLirecl £33.000 ii) financial ertLemente oute ide of court/tribunal in 4 caraee Provided 168 people facing possession of their honie with on- the-day representation as part of the Housing Loss Prevention Advice Service. 93Qh of PIP tribunal appeals ivere ucceer fill Secured £l,010:982 for appellants in tribunal av2ards and continlied beiiefit entitlenient aiid IOO¥o said they felt an iniprovenient in tlieir: stress, coiif icleiice. healtli, hoiNd they feel about theiiiselves. Supported 359 people to prepare for their appoiiitiiieiits iiiitli oiie of our 55 voluiiteer lakvyers, regardi ng a faiiiily Lak'sf, eniployiiient laiAi or civiL litigation ISSLIe.
BRISTOL LAW CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024 continued Working together as a connected, stronger voice of influence Bristol. North Somerset and South Gloucestershire VCSE Alliance is committed to enhancing the role of the VCSE sector as a key strategic partner in the transformation and delivery of local health services as part of the Integrated Care System. This collaboration aims for effective healthcare and advice provision to improve the wellbeing of local people, ensurin8 focus on the wider determinants of health such as housing, financial security and family relationships. South West Immigration Alliance is a partnership of 8 organisations to improve access to immigration advice in Bristol and across the South West region. We are on our way to strengthening each organisation's local response and collectively providing a more robust regional network. We have made progress in improving referral systems, training provision, recruitment of a dedicated senior caseworker and infrastructure development to attract further funding. We are committed to helping migrants and asylum seekers regularise their immigration status to enable greater inclusion in society through employment, access to public funds and housing rights. Bristol CAN {Court Advisory Network) is a collaboration of four organisations providing a weekly presence at possession hearings at the local Court. They offer referral/signposting support, and debt and welfare advice, alongside legal representation from the Duty Solicitor for the hearing. This holistic way of supporting Defendants seeks to address both the housing issue and underlying advice needs. This project sits within and is a result of regular 'Housing Roundtable, discussions held with the intention to combine expertise of local housing advice organisations and senior staff at Bristol City Council to consider homelessness trends, housing needs, capacity building and develop practical solutions. West of England Pro Bono Group is a newly developed wider network of the former Bristol Pro Bono Group. It is an excellent collaboration between law firms, universities, advice centres and Law Centres. The aim is to provide capacity to pro bono advice initiatives and think creatively about how to deliver against legal advice needs acros5 the region. The network is connected to other regional partnerships and the National Pro Bono Centre, coming together to share challenges and best practice for stronger and more coordinated pro bono responses and projects.
BRISTOL LAW CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024 continued Securing justice through legal advice and representation Our dedicated team provide specialist legal support to hundreds of people each year on a range of social welfare law issues. With increasing numbers of people locked out of accessing the free legal advice that they need, we continue to strive to strengthen provision both for our locality where demand is highest and for areas considered 'advice deserts,. Our work disrupts cycles of inequality by using the law to improve people's lives; keeping them in their homes and employment, providing access to benefits, and able to access opportunities that help them thrive. We strongly advocate for access to justice for all and support those who experience disadvantage, often multiple and intersecting, such as housing insecurity, financial hardship and destitution, discrimination and irregular immigration status. We take pride in representing community members to overcome overwhelming and seemingly insurmountable legal problems so they can move beyond them with dignity and confidence about their future. Empowering local communities to better exercise their rights We supported Auriol who has been registered blind since 1982, in her claim against Sainsbury's. Her case was that the supermarket's withdrawal of their assisted shopping service during the pandemic, and for a total of 19 months, constituted a failure to make a reasonable adjustment and was therefore an act of disability discrimination. The judge agreed and awarded her the compensation she had asked for but Auriol was clear throughout the case that it wasn't about the money" As the judge quoted in his judgment: "The Claimant's evidence has been, as is her Impact Statement: impassioned, determined and eloquent. She told me in her closing submissions that this wasn't a service which was trivial in nature. This concerned, at the time of the pandemic, an individual's ability to gain access to food, which is one of the most basic human needs." We are delighted with this outcome following Auriol's tenacious challenge. highlighting the need for services to do better by disabled people. "The support of Bristol Law Centre was vital to me, in the bringing of this case. It would not have been possible without the law centre's support." Hassan contacted the Law Centre for advice having been dismissed after 10 years of employment. He felt targeted, bullied and unfairly treated. He made a claim to the Employment Tribunal, and a final hearing was listed just short of two years after the claim was submitted. Hassan was a litigant in person and could not afford a solicitor and so sought help from our Pro Bono Advice Clinic. His first appointment was a few months after the dismissal to gain advice on his options on challenging his employer. Most recently he was required to complywith tribunal directions requestingfor a schedule of loss and witness statement, but was unable to complete these a5 he suffered a brain injury and
BRISTOL LAW CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024 continued was hospitalised for several weeks. Once out of hospltal, he was unsure how to proceed, including what response he should provide for the settlement offer that was made by the Respondent. In his latest advice session, Hassan spoke with an experienced barrister who volunteers as part of our Clinic. The volunteer was able to discuss the chronology of events, Hassan's claim and the legal arguments and evidence he would need to provide to satisfy the Tribunal that his dismissal was indeed unfair. The volunteer went through relevant calculations that would applyto the Schedule of Loss and discussed the Respondent's settlement offer and a more appropriate counter offer. To assist further, the volunteer drafted a Schedule of Loss that could be sent through to the Tribunal. He was able to accept a settlement offer with confidence and put an end to stressful legal proceedings. Havin8 received the advice on the phone and the accompanying written note, Hassan said the following in regard to his experience with a volunteer lawyer: "A million of thanks for always helping me and I will never forget you. Thank you so much" Challenging injustice for fairer outcomes Sophie became at risk of losing her home of 30 years when her housing association initiated possession proceedings due to alleged anti-social behaviour. This came after considerably hostile interactions with a neighbouring couple where Sophie was left feeling victimised by their behaviour and by her landlord's inaction having failed to investigate any of her concerns. These incidents led to Sophie's mental health deteriorating and her GP referring her to the Adult Safeguarding Team. We supported Sophie to defend and contest these allegations. During this process, her husband also experienced life threatening health challenges and underwent an operation. It became uncertain how he would cope at trial and questioning. In light of the potential toll of continued litigation on both Sophie and her husband, we were able to instead negotiate a Suspended Possession Order and change of Housing Officer for ongoing communications. This has given them space to focus on family life, without the overwhelm of going to trial. Possession proceedings against Sophie were suspended, they now have new neighbours and feel happy and safe in their home again. Sophie felt immense relief when the case settled. Commenting on the difference our support made to her, Sophie said: "[It] changed my world and my mental Stability" Alleviating poverty and improving wellbeing One of the people we supported to appeal a PIP benefit decision at tribunal in the last year was Denise.
BRISTOL LAW CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024 continued She has a long-term physical disability due to suffering from heart failure. She also suffers from anxiety, depression and social phobia. She experiences fatigue, dizziness, memory difficulties, severe discomfort and cannot undertake strenuous movement without experiencing heart arrhythmia. Her initial application for PIP was refused at which point she sought our help. Our representations clarified the extent to which Denise's conditions affected her mobility and daily living and challenged the health assessor's reliance on the mention of 'good days, which failed to explore that this is relative to days where she is completely bedbound and unable to engage at all with daily needs such as cooking and social interaction, in essence meaning that even 'good days, involved considerable discomfort and inability to carry out key daily activities. We see how disabled people are regularly failed by health assessments that are superficial and punitive to appellants who may be unableto communicate how much theystruggle and are therefore denied critical financial support they need to support themselves. Having access to a legal representative who can fight their corner makes all the difference. "Thanks so much for your amazing help with my PIP tribunal. It's truly lift-changingfor me, ond you were both so wonderful- I couldn't have done it without your Gdvice, patience and reassurance." Denise's appeal was won, resulting in over £IO.000 award and entitlement to ongoing PIP benefit. Enabling people to access the asylum system for a safe life in the UK We 5UPPOrted an asylum seeker who instructed us whilst in immigration detention, upon receiving a notice of intent from the Home Office. The client was at risk of having his asylum claim declared inadmissible in the UK and of being removed to Rwanda within a week. We made urgent and immediate representations to submit why this would not be lawful. We assisted him with an application for bail not long after and continued with complex litigation involving fourjudicial Review applications to take away the threat of removal to Rwanda and for the Home Office to agree to consider his asylum claim in the UK. Eventually the Home Office agreed to recognise him as a refugee and provided him with immigration status. Abdul, a victim of trafficking and forced labour, has faced an extraordinarily stressful two years waiting for a decision, in limbo, with the threat of deportation looming and not being able to have his asylum claim considered in the UK. The emotional toll has been immense and all involved are happy with the outcome of this legal challenge and the onward prospects for Abdul to legally settle in the UK. Plans for the Future We will continue our focus on workforce, partnerships, Sustainable and core funding and extending our reach and our influence. We will develop our Equality, Diversity and Inclusion commitment to include anti-racism work with partners locally, regionally and nationally. Securing health funding will better connect health and advice systems for the benefit of the people we help; and growing our 10
BRISTOL LAW CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024 continued capacity in specialist areas of advice including immigration, housing and discrimination will help better meet people's needs. 2023- 2028 Strategic Plan Our vision is a societywhere everyone has access to justice Our nission is improvir@ the lives of disadvantaged people in Bristol and across the South West through providing access to justice Organisation Objectives Securing judice through legal admce and representation Empowering local communlties to better exercise their rrghts Influencing public policy Being a centre of excellence Alms We hav avoice on 1¥sU 4ffEcting our ¢¢mmunille¥ by using ow expertise, dataand experienc• to slèer decision makers aThl We provlde high quality. $pe¢ialisl advlc• •nd repre$entstion and have a repiilation I offeriry high standard• of service deliveréd ty a ¢cnmStttd tem off1 accessi14e and inclusiv• servi¢es tt meet the legal advl¢e eeds ofthe ¢ommunlty We preventwornenirwJ disadvantage faced It ffctrd povety Inèquallty by supporting thtm b> challenge de¢i$io Pdivities (Thr ftlly rgdwa•Jts meI• OAitymaks Martr pxcth hap8eEkss Fth5&tiir ¢Jlts ai ttktweukwlth Wtyk L#ljp 8ws1n8p mi<wtr•J. maK85 IiYe5 trr488iin Pla5 wsc#¢y raltill$ & re¥¥rriLxlib•J C¥IES ICttyrwJvJ •DtogYr¥Jwcfk bWify)J IxwtssiWjE.D rdrrJeB ¢a5•)jtsrvaity MEASUREMENT leds hjl fwK5ry ED81tr*I¥tV505rS%¢ Amtstsd&etrOlS rY OF5 a Glieni,, gtwto &ttlS1( (K¢ltEr In rr, IMkXtiq¥xtiS4¥o*J& 11 im Where¥Ir9ty Dé1vwycllranry &wukstqs. li
BRISTOL LAW CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024 continued Financial Review The Statement of Financial Activities shows total income of £1,320,878 (2022/23: £1,028,898) and total expenditure of £1,258,018 (2022/23: £986,232) giving an overall surplus for the year of £62,860 12022/23: £42,666). The Balance Sheet shows net assets available to the charity of £1,035,213 as at 31 March 2024, all of which are held as unrestricted reserves. Principolfunding sources These are grant income including from Bristol City Council, Justice Collaborations, Three Guineas Trust, The Legal Education Foundation and The Access to Justice Foundation. 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 months, running costs, which equates to £334,000 as per the budget for 2024125. Free reserves, which are unrestricted reserves not designated or tied up in fixed assets, amount to £332,214 as at 31 March 2024 {see Note 16 to accounts cash of £337,306 plus other current liabilities of £5,092). The Trustees are satisfied that the charity has adequate free reserves at 31 March 2024. 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. 12
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 is an Organisational Manual in place that contains all policies, procedures and processes. This 15 owned by the CEO and reviewed at least annually by the Board with updates made on an ongoing basis by the management team. 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 member5. 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 a trustee with meetings at least monthly. 13
Docusign Envelope ID.. E874E27&894A4F61-987kn06CEBA7933C4 BRISTOL LAW CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024 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 reouired 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: so far as each trustee is aware, there is no relevant audit information of which the charity's auditors are unaware. and each trustee has taken all the steps that he/she ought to have taken as a trustee in order to make him/herself aware of any relevant audit information and to establish that the charity's auditors are aware of the information. 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 MAIOR 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 2410912024 Oliver Lewis {Chair of Trustees) Date 14
BRISTOL LAW CENTRE REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2024 Company number: 1982371 Charity number: 1059022 Registered office: 2 Hide Market West Street Bristol BS2 OBH Trustees: Dr Oliver Lewis {Chair) Ruth Richardson (Vice-chair) (resigned 6112/231 Jonathan Locke Lovibond (Treasurer) Padma Ramanan (resigned 6/12/23) Dipika Keen (resigned 6/12/23) Nicky Auguste Christian Carter Mike Silvey {resigned 6/12/23) Emma Louise Harvey Dr Hannah Pearce Jill Valerie Walsh PiotrLisowski (appointed 24109/24) Toby Fisher (appointed 24109/24) Secretary: John Bowen Chief Executive Officer: Karen Bowers Bankers: CAF Bank 25 Kings Hill Avenue West Malling Kent ME19 4JQ Triodos Bank Deanery Road Bristol BSI SAS Independent Auditors: Burnside 61 Queen Square Bristol BSI 4JZ 15
BRISTOL LAW CENTRE INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF BRISTOL LAW CENTRE FOR THE YEAR ENDED 31 MARCH 2024 OPINION We have audited the financial statements of Bristol Law Centre (the "charitable companV'} for the year ended 31 March 2024 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 1021 (effective l January 20191. In our opinion the financial statements: give a true and fair view of the state of the company's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; have been properly prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) {effective l January 2019); and have been prepared in accordance with the requirements of the Companies Act 2006. 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) IISAS {UK)l 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: the trustees, use of the going concern basis of accounting in the preparation of the financial statement5 is not appropriate. or the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charitable company's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. 16
BRISTOL LAW CENTRE INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF BRISTOL LAW CENTRE FOR THE YEAR ENDED 31 MARCH 2024 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 MArrERS PRESCRIBED BY THE COMPANIES ACT 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the trustees, report, which includes the directors, report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements- and the directors, report included within the trustees, report has been prepared in accordance with applicable legal requirements. MArrERS 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: adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or the financial statements are not in agreement with the accounting records and returns. or certain disclosures of trustees, remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit; or the trustees were not entitled to prepare the financial statements in accordance with the small companies regime andtake advantageof the small companies, exemptions in preparing the trustees, directors, report and from the requirement to prepare a strategic report. 17
BRISTOL LAW CENTRE INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF BRISTOL LAW CENTRE FOR THE YEAR ENDED 31 MARCH 2024 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 lawl 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 IUKI 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 irregu rarities, 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. 18
Docusign Envelope ID.. E874E278g4A4F6l-987A-06CEBA7933C4 BRISTOL LAW CENTRE INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF BRISTOL LAW CENTRE FOR THE YEAR ENDED 31 MARCH 2024 continued A further description of our responsibilities for the aud it of the financial statements is located on the Financial Reporting Council's website at www.frc.or auditorsres onsibilities. This description forms part of our audit report. br. STEPHEN BURNSIDE FCA (Senior Statutory Auditor) For and on behalf of BURNSIDE Chartered Accountants & Statutory Auditor 13BEEC45D180430... 61 Queen Square Bristol B514JZ DATE: 24/09/2024 19
BRISTOL LAW CENTRE STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024 INCOME AND EXPENDITURE Unrestricted Funds Restricted Total Funds Total Funds Funds 2024 2023 Note INCOME FROM: Donations and legacies 13,316 13,316 7,891 Income from charitable activities". Grants Legal aid & legal fees 256,972 409,707 616,189 873,161 409,707 672,040 332,309 Investment income Other income 6,900 17,794 6,900 17,794 1,058 15,600 TOTAL INCOME 704,689 616,189 1,320,878 1,028,898 EXPENDITURE ON: Charitable activities 641,829 616,189 1,258,018 986,232 TOTAL EXPENDITURE 641,829 616,189 1,258,018 986,232 Net income/lexpenditure} 62,860 62,860 42,666 Transfers between funds Net movement in funds 62,860 62,860 42,666 Reconciliation of funds Total funds brought forward 972,353 972,353 929,687 Total funds carried forward 1,035,213 1,035,213 972,353 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. 20
BRISTOL LAW CENTRE BALANCE SHEET AT 31 MARCH 2024 2024 2023 Notes FIXED ASSETS Intangible assets Tangible assets 642,999 637,660 642,999 637,660 CURRENT ASSETS Work in progress Debtors Cash at bank and in hand 10 11 187,595 70,375 397,306 234,237 68,141 315,710 655,276 618,088 CREDITORS: Amounts falling due within one year 12 1263,062) (283,395) NET CURRENT ASSETS 392,214 334,693 NET ASSETS 1,035,213 972,353 THE FUNDS OF THE CHARITY: Restricted Unrestricted General Designated 15 14 14 975,213 60,000 905,353 67,000 TOTAL CHARITY FUNDS 1,035,213 972,353 21
Docuslgn Envelope ID.. E874E279-894A4F61-987A-08CEBA7933C4 BRISTOL LAW CENTRE BALANCE SHEEf (continued) AT 31 MARCH 2024 The Trustees acknowledge their responsibilities for: ensuring that the company keeps adequate accounting records which comply with section 386 of the Act; and preparing financial statements which give a true and fair view of the state of affairs of the compa ny as at the end of the financial year a nd of its profit or loss for the financial year in accordance with the requirements of section 393, and which otherwise comply with the req uirements of the Act relating to financial statements, so fa r as applicable to the company. 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 24/09/2024 and signed on their behalf by Date: 24/09/2024 (Oliver Lewis - Chair of Trustees) The notes on pages 23-35 form part of these accounts. Icompany no: 19823711 22
BRISTOL LAW CENTRE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024 Total funds Total funds 2024 2023 Cash used in operating octivities 101,525 131,919 Cash flows frorn investing activities.. Purchase of tangible fixed assets (19,931) 124,7251 Cash decrease by investing activities (19,931) 124,7251 Increase/{decrease) in cash & cash equivalents 81,596 107,194 Cash & cosh equivalents at beginning of year 315,710 208,516 Cash & cash equlvolents at end of year 397,306 315,710 Reconciliation of net income ex endlture to net cash flow from o eratin activitie5 Net income/(expenditure) for the reporting period (as per the statement offinoncial activities) 62,860 42,666 Adjustments for.. Depreciation charges Ilncrease)/decrease in work in progress Decrease/(increase) in debtors Increase/(decrease) in creditors 14,591 8,232 46,642 {29,829) (2,235) 2,210 {20,333) 108,640 101,525 131,919 23
BRISTOL LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 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 l January 2019)- (Charities SORP {FRS 1021), 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 notels). (b) Preparation of the accounts on a going concern basis At 31 March 2024, the Charity had net assets of £1,035,213 (2023 £972,353) and had net income for the year of £62,86012023 - £42,666). At 31 March 2024, its free resenies were £332,214 {2023 - £267,693), which is in line with its free reserves target of holding 3 months running costs {currently £334,000 as per the budget for 2024125). Budgets and cashflow forecasts have been prepared for the year ended 31 March 2025. The worst-case scenario, budgeting for only confirmed income, shows a forecast deficit that would be funded from the free reserves brought forward at l April 2024. The Charity's management is already working on securing funding for 2025/26. 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. 24
BRISTOL LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) 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: Income received by way of grants, donations and 8ifts is included in full in the statement of financial activities when receivable. ii. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. iii. When donors specify that donations or grants are for a particular restricted purpose. this income is included in income of restricted funds when receivable. iv. Donated services and facilities are included at the value to the charity where this can be quantified. v. The value of services provided by volunteers has not been included in these accounts. vi. Investment income is included when receivable. vii. Income from charitable trading activities is accounted for when earned. viii. Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance. (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. lill 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. 25
BRISTOL LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) ACCOUNTING POLICIES (continued) {e) Fund accounting {1) Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. (ill 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. If) Intangible fixed assets Intangible fixed assets are being amortised over two years. (g) Tangible flxed 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. {hl 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. 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. 26
BRISTOL LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) PRIOR PERIOD COMPARATIVES Unrestricted Funds Restricted Total funds Funds 2023 INCOME FROM: Donations and legacies 7,891 7,891 Income from charitable activities: Grants Legal aid & legal fees 294,684 307,399 377,356 672,040 307,399 Investment income Other income 1,058 15,600 1,058 15,600 TOTAL INCOME 651,542 377,356 1,028,898 EXPENDITURE ON: Charitable activities 608,876 377,356 986,232 TOTAL EXPENDITURE 608,876 377,356 986,232 Net income/{expenditure) 42,666 42,666 Transfers between funds Net income/lexpenditure) and net movement in funds 42,666 42,666 DONATIONS AND LEGACIES Unrestricted Funds Restricted Funds Total 2024 Total 2023 Donations 13,316 13,316 7,891 13,316 13,316 7,891 27
BRISTOL LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) GRANTS RECEIVED Unrestricted Restricted Funds Funds Total 2024 Total 2023 Allen & Overy Foundation BBC Children in Need Bristol City Council: Bristol Advice Partnership Bristol City Council: Bristol Hate Crime & Discrimination Services Bristol City Council: Cost of Living Bristol City Council: Homelessness Prevention Bristol City Council: Household Support Fund Bristol City Council: Thrive Communityjustice Fund: Wave 2 & 3 Justice Collaborations Nationwide Community Grant Nisbet Trust Pathway Pro Bono Clinic- Osborne Clarke Quartet Community Foundation (ACFA) Quartet Community Foundation (CAB Cost of Living Crisis) Simmons & Simmons Charitable Foundation South Gloucestershire Cost of Living South Gloucestershire Council The AB Charitable Trust The Access to Justice Foundation: 2022 Spring Grant The Access to Justice Foundation: HALS Grant 27,500 The Access to Justice Foundation: ILTA 8,333 The Access to Justice Foundation: IOTLS The Legal Education Foundation: Justice First Fellowsh ip The Tudor Trust Three Guineas Trust: Development Three Guineas Trust: Legal Advocacy Support Project Three Guineas Trust: Remote Volunteering Project Other grants < £10,000 10.000 10,000 19,924 19,924 40,347 136,719 136,719 136,719 60,552 60,552 52,176 23,748 24,289 51,518 20,000 51,518 20,000 3,667 35,252 18,000 198,000 198,000 14,583 14,583 18,000 10,000 10,000 12,342 18,000 10,000 10,000 12,342 10,000 15,000 5,160 5,160 15,000 16,000 15,920 21,500 16,000 15,920 21,500 15,920 20,000 15,000 55,000 27,500 8,333 73,506 73,506 34,071 20,000 34,071 20,000 45,720 21,000 15,000 86,000 86,000 86,000 4,409 19,793 3,000 533 3,533 256,972 616,189 873,161 672,040 28
BRISTOL LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 {continuedl RESOURCES EXPENDED Direct Staff Costs Other Direct Costs Support Costs Total 2024 Total 2023 Housing Immigration Mental Health Employment & Discrimination Welfare Benefits 221,261 131,930 275,389 188,836 55,488 21,007 121,619 44,613 131,425 58,470 2,253 355,444 283,867 2,668 466,893 302,717 481 76,976 108,091 1,102 167,334 125,011 1,476 191,371 166,546 805,182 444,856 7,980 1,258,018 986,232 Unrestricted Funds Restricted Funds Total 2024 Total 2023 Housing Immigration Mental Health Employment & Discrimination Welfare Benefits 301,337 100,352 76,976 69,929 93,235 54,107 366,541 355,444 283,867 466,893 302,717 76,976 108,091 167,334 125,011 191,371 166,546 97,405 98,136 641,829 616,189 1,258,018 986,232 2024 2023 Other dirert costs: Payments to Other Agencies Disbursements & Client Costs Direct Costs of Grant Funded Projects Staff Recruitment, Training & Refreshments Office & Premises Costs Professional Fees & Insurance Subscriptions & Memberships Depreciation Bank Charges 125,765 106,405 18,932 9,436 111,083 45,724 12,809 14,591 111 103,975 28,648 10,536 69,104 24,442 10,156 8,232 88 444,856 255,181 29
BRISTOL LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 {continuedl RESOURCES EXPENDED (continued) 2024 2023 Support costs: Auditors, remuneration 7,980 7,200 NET INCOME/(EXPENDITUREI FOR THE YEAR 2024 2023 This is stated after charging: Depreciation of owned assets Auditors, remuneration 14,591 7,980 8,232 7,200 STAFF COSTS AND TRUSTEES, REMUNERATION Staff costs were as follows: 2024 2023 Wages and salaries Social security costs Pension contributions 703,825 630,057 53,513 50,918 47,844 41,626 805,182 722,601 1,248 Temporary staff 805,182 723,849 No employee earned £60,000 p.a. or more. The average number of employees (based on nurnbers and not full-time equivalents) during the year was 27 {2023- 24). No remuneration was paid to the Trustees. Trustees, expenses reimbursed amounted to £nil {2023 - £nill. The key management personnel of the charity in the year comprised the Chief Executive Officer. The total employee benefits of the key management personnel of the charity were £53,05312023: £49,890). 30
BRISTOL LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) INTANGIBLE ASSETS Website Total COST Brought forward and at 31 March 2024 6,672 6,672 AMORTISATION Brought forward and at 31 March 2024 6,672 6,672 NET BOOK VALUE At 31 March 2024 At 31 March 2023 TANGIBLE ASSETS Land & Building Total COST At l April 2023 Additions 669,105 669,105 19,931 19,931 At 31 March 2024 689,036 689,036 DEPRECIATION At l April 2023 Charge forthe year 31,446 14,591 31,446 14,591 At 31 March 2024 46,037 46,037 NET BOOK VALUE At 31 March 2024 642,999 642,999 At 31 March 2023 637,659 637,659 31
BRISTOL LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) 10. WORK IN PROGRESS 2024 2023 Legal Aid Agency work in progress 187,595 234,237 11. DEBTORS 2024 2023 Trade Debtors Other Debtors Prepayments and accrued income 30,178 30,098 10,099 42,488 14,397 11,256 70,375 68,141 12. CREDITORS Amounts falling due within one year: 2024 2023 Trade Creditors Other Creditors Accruals Taxation and Social Security Deferred Income 23,227 8,998 41,575 21,381 167,881 46,520 7,811 35,585 16,203 177,276 263,062 283,395 Deferred grants refer to grants received for the period April 2023 to March 2024 but relating to future periods. These include". BBC Children in Need Bristol City Council - Bristol Hate Crime & Discrimination Services Justice Collaborations Nationwide Community Grant Quartet Community Foundation (ACFA) Quartet- Resilience Fund The AB Charitable Trust The Access to Justice Foundation The Legal Education Foundation The Tudor Trust 9,962 8,650 99,000 49,981 35,398 8,333 5,000 5,500 91,667 5,000 8,333 5,000 5,000 8,333 167,881 177,276 32
BRISTOL LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) 13. OPERATING LEASES The total future minimum lease payments under non-cancellable operating leases are as follows: 2024 2023 Not later than l year Laterthan l year and not laterthan 5 years 3,032 8,338 3,790 11,370 11,370 15,160 14. UNRESTRSCTED FUNDS Atl April 2023 Transfer Between Funds At31 March 2024 Income Ex enditure Desi nated funds Building works and Improvements reserve IT upgrade reserve 60,000 7,000 60,000 (7,0001 67,000 (7,000) 60,000 General funds 905,353 704,689 (641,8291 7,000 975,213 972,353 704,689 (641,8291 1,035,213 Buildin works and im rovements reserve This designated fund has been set up in respect of known planned building improvement5, and repair and maintenance works that are required at the charittys office building. ITU rade reserve This designated fund has been set up to fund upgrades to the charity's IT systems. The transfer represents expenditure on improving IT systems. 33
BRISTOL LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) 15. RESTRIED FUNDS Atl April 2023 Transfer Between Funds At31 March 2024 Income Ex enditure Grants BBC Children in Need Bristol City Council Bristol Hate Crime & Discrimination Service Bristol City Council Homelessness Prevention Bristol City Cou ncil Household Support Fund Bristol City Cou ncil Translation Services Justice Collaborations Nationwide Community Grant Pathway Pro Bono Clinic- Osborne Clarke Quartet Community Foundation 19,924 {19,924) 60,522 {60,522) 51,518 {51,518) 20,000 {20,000) 533 198,000 14,583 10,000 10,000 (533) (198,000) {14,583) {10,000) {10,000) IACFA) 12,342 {12,342) Quartet Community Foundation {CAB Cost of Living Crisis) The Access to Justice Foundation The Legal Education Foundation: Justice First Fellowship The Tudor Trust Three Guineas Trust 5,160 73,506 {5160) {73,506) 34,071 20,000 86,000 {34,071) {20,000) {86,000) 616,189 (616,189) Pur oses of Funds BBC Children in Need Grant to provide specialist children's immigration work. Bristol City Council - Bristol Hate Crime & Discrimination Service Grant to support the provision of advice services in relation to tackling discrimination. Bristol City Council- Homelessness Prevention Grant to partly fund an immigration solicitor to assist in regularising the immigration status of people who are sleeping rough. Bristol City Council- Household Support Fund Grant to support provision of housing guidance, support and advice for people across Bristol. 34
BRISTOL LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) 15. RESTRICTED FUNDS (continued) Justice Collaborations - Justice Together Initiative Grant to strengthen access to specialist immigration advice in the South West of England. Nationwide Community Grant Grant to provide legal support to people struggling with inadequate housing conditions. Pathway (NHS) Grant to support the provision of legal advice on immigration for homeless patients being supported by the Bristol Pathway Team. Pro Bono Clinic - Osborne Clarke Grant to run a pro bono clinic. Quartet Community Foundation (ACFA) To create a unified voice for the advice sector, and the administration needed to effectively bring together advice agencies to share information and coordinate joint working. Quartet Community Foundation (CAB Cost of Living Crisis) Grant for the delivery of advice services related to the cost-of-living crisis in the Bristol area. The Legal Education Foundation - Justice First Fellowship Grant to fund a trainee solicitor in the provision of access to justice in social welfare law. The Access to Justice Foundation - Improving Outcomes Through Legal Support Grant (IOTLS) Grant for individuals to access social welfare and family legal support and advice The Tudor Trust Grant to provide immigration and asylum advice {in partnership with Bristol Refugee Rights). Three Guinea5 Trust- Legal Advocacy Support Project (LASPJ Grant to fund the Legal Advocacy Support Project (LASPI staff working with volunteers to support clients access ESA and PIP funding. 35
BRISTOL LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) 16. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrest. Designated Funds Unrest. General Funds Total Funds Fund Balances at 31 March 2024 are represented by: Tangible Fixed Assets Cash at Bank and in Hand Other Net Current Assets/lLiabilitiesl 642,999 337,306 (5,092) 642,999 397,306 (5,092) 60,000 Total 60,000 975,213 1,035,213 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 (2023- £NIL). 36
BRISTOL LAW CENTRE INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 INCOME Donations and legacies Grants Legal aid and legal fees Investment income Other income 13,316 7,891 873,161 672,040 409,707 332,309 6,900 1,058 17,794 15,600 Total income for year 1,320,878 1,028,898 EXPENDITURE Salaries and pension costs Temporary staff Staff recruitment Staff training Other staff expenses Payments to other agencies Client costs Direct costs of grant funded projects Rates and utilities Service charges Telephone Insurance Repairs and renewals Printing, postage, stationery Computer and IT costs Professional fees and consultancy Audit and accountancy Subscriptions and membership Library Storage & recycling Cleaning and waste disposal Bank charges Depreciation 805,182 722,601 1,248 700 9,628 208 145 7,437 1,854 125,765 106,405 18,932 14,569 2,279 7,798 5,801 26,629 8,651 40,259 39,923 7,980 12,809 2,008 3,968 4,922 iii 14,591 103,975 28,648 7,814 2,119 7,683 5,505 17,930 13,825 9,678 18,937 7,200 10,156 1,714 3,936 4,406 89 8,232 Total expenditure for year 1,258,018 986,232 SURPLUS OF INCOME OVER EXPENDITURE 62,860 42,666 37