Company number: 03324062 Charity number: 1061182
The Legal Advice Centre (University House)
Report and financial statements
For the year ended 31 March 2022
The Legal Advice Centre (University House) Contents For the year ended 31 March 2022
| Page | |
|---|---|
| Reference and administrative information | 1 |
| Trustees’ annual report | 2 - 6 |
| Independent examiner’s report | 7 |
| Statement of financial activities (incorporating an income and expenditure account) | 8 |
| Balance sheet | 9 |
| Statement of cash flows | 10 |
| Notes to the financial statements | 11 - 17 |
The Legal Advice Centre (University House) Reference and administrative information
For the year ended 31 March 2022
| Trustees Company number Charity number Registered office Independent Examiner |
Trustees, who are also directors under company law, served during the year and up to the date of this report were as follows: Charles Henry Bennett (Chair) Sally Elizabeth Twigger Alexander Hutton Joannie Ann Andrews Boin Cheong Shalina Rahman Foyez Ahmed Rahim (Secretary) Mazidur Rahman Jemma Louise Thorogood Martin Steven Griffiths (Treasurer) Rachel Morris Robert Wheal 03324062 1061182 104 Roman Road Bethnal Green London E2 0RN Accountability Europe Ltd Omnibus Workspace 39-41 North Road London N7 9DP www.accountabilityeu.co.uk |
|---|---|
1
The Legal Advice Centre (University House)
Trustees’ Annual Report
For the year ended 31 March 2022
The trustees, who are also directors under company law, present their report and financial statements for the year ended 31 March 2022. The trustees confirm that the financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice – Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
OBJECTIVES AND ACTIVITIES
Purposes and aims
The Charity’s objectives are:
-
i. To relieve poverty by providing legal advice and assistance to needy persons in the East End of London or elsewhere within England & Wales if provided via special projects, and in the furtherance of this object and ancillary thereto to institute conduct and defend any proceedings before any court or tribunal or for any purposes or in any other forum in which legal advice or representation may be required on behalf of persons seeking the assistance of the charity.
-
ii. For that purpose to carry on the activities hitherto carried on by the charitable trust commonly known as the Legal Advice Centre (University House) and to receive such assets as may be made over to it by such charitable trust as may be appropriate on such terms as the trustees of the charity shall think fit.
Public benefit
The trustees confirm that they have read, understood and adhere to the Charity Commission’s guidance on public benefit.
ACHIEVEMENTS AND PERFORMANCE
A great deal of our work is project based. Amongst our projects are the following:
Special Support Project
This project aims to define a new model of advice and advocacy for our users with complex health and social needs. Some of our users repeatedly call upon services such as ours for help on a wide range of matters. Through this project we provide front-loaded support to targeted individuals over a number of months, in order to help resolve problems which contribute to them reaching crisis point on a regular basis.
Advocacy Project
This project is based around volunteer law students and pro bono minded lawyers. Through the project we are supporting appointed ‘advocates’ to undertake disability appeal casework and to provide advocacy at Welfare Tribunal appeals. Our work in this area has really expanded. We now take on more disability benefit appeals than any other NGO in England & Wales. We also now accept referrals under this project from Cornwall and Devon.
2
The Legal Advice Centre (University House)
Trustees’ Annual Report
For the year ended 31 March 2022
Disability Employment Law Project
The overall aim of this project is to promote and protect the rights of disabled people in the workplace. The work is focused on early intervention in order to prevent an employed disabled person from becoming unemployed and subject to potentially a life on state benefits.
Family Law Clinic
Our Family Law Clinic is a twice-weekly clinic with a focus on domestic violence. The clinic is a collaboration between ourselves and a number of international law firms. Typical casework includes helping DV victims obtain non-molestation orders.
Housing Clinic
This clinic was set up in order to help with the growing housing crisis in London. It is a weekly morning clinic to reflect the working patterns of the three USA law firms who are providing volunteers lawyers to staff the clinic. As part of an extension to our Thursday morning housing clinic, we now undertake ‘hate-crime’ casework to a specialist level, which can involve seeking orders under the Protection from Harassment Act 1997.
Medico-Legal Partnership Project
In recent years, there has been the development by GPs and other clinical staff of what is commonly now known as Social Prescribing, whereby patients can be referred to non-clinical sources of support within the community. Whilst this work is of real benefit there is now a growing need to provide community-based medical practitioners with more potent tools to help combat systemic discrimination of the unwell within our society. We have established a legal clinic providing free specialist employment law advice in a health setting. Outcomes are very encouraging and are demonstrating the benefits of early expert legal advice.
West Country ‘Webcam’ Clinic
Our webcam advice clinic in Falmouth is now entering its third year of operation. This is part of a wider initiative to provide access to advice to the many ‘advice deserts’ in the UK. The bulk of the advice is provided directly by our own lawyers. In addition to our work in Falmouth, we are developing a number of projects around webcam based services. As part of this work we have developed our own webcam platform, which will help pro bono minded lawyers and law students to remotely take part in access to justice projects with us.
On the 5[th] November 2018 we went “live” with our webcam ‘family law duty desk’, at Truro Combined Courts. This duty desk provides assistance with section 8 private child arrangement cases and DV. On the 15[th] October 2019 we went “live” with a similar duty desk at Bodmin Combined Courts. In December 2019, in partnership with Charles Russell Speechlys LLP, we went “live” with a webcam Family Law Clinic hosted by Plymouth Citizens Advice.
3
The Legal Advice Centre (University House)
Trustees’ Annual Report
For the year ended 31 March 2022
Legal Expenses Insurance (LEI)
Since 2012, we have developed work around legal expenses insurance (LEI) in order to help fund tribunal and court work. Quite often our users do not know that they have such cover. At first contact, we have changed our protocols to establish whether users can take advantage of any insurance and financial products which contain LEI.
Our work and thinking around LEI has developed, and we are in contact with a large number of stakeholders in order to take this work forward. We believe micro-insurance (including a stripped down version of LEI) should play a key role in helping to develop community resilience, and should also form a key part of antipoverty work.
The SQE and the Apprenticeship Levy
The SQE pathway to becoming a solicitor starts from September 2021, although law schools are taking on SQE students from September 2020 knowing that the assessment framework is coming. The BPP law school confirmed that the SQE can be packaged as an apprenticeship. This, together with the recent rule changes to the Apprenticeship Levy provide opportunities for commercial law firms to, in effect, donate a proportion of their Levy to fund apprenticeships/fellowships in the advice sector.
In September 2020 and January 2021, we welcomed our first new University House Fellows. The Fellows, six in total, will be undertaking solicitor apprenticeships in partnership with BPP. This is based on the new SQE1 and SQE2 pathway to becoming a solicitor. We have employed three directly (all were former volunteers), and we are supporting the other three remotely. This initiative is linked to our Advice Portal, and both projects are part of our efforts to help address the skills shortage in our sector. In addition to training as solicitors, the Fellows will also undertake projects which focus on access to justice issues. We want to thank several corporate partners for helping to make this possible through their donations of Apprenticeship Levy.
Pro Bono Consultancy
Through our engagement with corporate law firms it is clear to us that their knowledge of what is possible concerning pro bono, and the political and social context to such work is quite variable. In response to this we are able to offer consultancy support to corporate law firms to assist their engagement with pro bono. This support may also be appreciated by firms who have fairly established CSR/Pro Bono programmes, but who require support at any given time to help establish a project or to undertake a particular piece of work.
4
The Legal Advice Centre (University House)
Trustees’ Annual Report
For the year ended 31 March 2022
FINANCIAL REVIEW
Results for year ended 31 March 2022 are given in the Statement of Financial Activities. The assets and liabilities are given in the Balance Sheet. The financial statements should be read in conjunction with the related notes. The trustees regard the financial position of the charity at 31 March 2022 to be satisfactory and they are content that the current unrestricted reserves position leaves it with a sound base from which future activity can be built.
In summary, total income amounted to £711,267 (2021: £731,376) and total expenditure amounted to £708,700 (2021: £591,147) resulting in net surplus of £2,567 (2021: £140,229). Full details of income and expenditure are set out in notes to the financial statements.
Reserve policy
The charity is currently dependent on donation income in order to maintain its core activities. Earned income alone would not allow it to continue operating. Following risk analysis, the trustees consider that there is a moderate risk of a need for reserves for the organisation as well as the potential of other operational risks, based on challenges in the wider policy context.
The trustees aim to maintain unrestricted reserves that will provide sufficient funds to cover 3 months’ support and governance costs. Unrestricted free reserves at the end of this period covers these running costs for the foreseeable future.
STATEMENT OF RESPONSIBILITIES OF THE TRUSTEES
The trustees (who are also directors of charitable company for the purposes of company law) are responsible for preparing the Trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.
In preparing these financial statements, the trustees are required to:
-
Select suitable accounting policies and then apply them consistently.
-
Observe the methods and principles in the Charities SORP.
-
Make judgements and estimates that are reasonable and prudent.
-
State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
-
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
5
The Legal Advice Centre (University House) Trustees' Annual Report
For the year ended 31 March2022
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and otherirregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in otherjurisdictions.
Members of the charity guarantee to contribute an amount not exceeding fl to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2021 was £12 (2020: £12). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.
The trustees' annual report has been approved by the trustees on 1 December 2022 and signed on their behalfbyl
K' .;,*', . ;;
Charles Bennett - Trustee
Independent Examiner’s Report to the Trustees of
The Legal Advice Centre (University House)
For the year ended 31 March 2022
I report to the trustees on my examination of the accounts of The Legal Advice Centre (University House) for the year ended 31 March 2022.
RESPONSIBILITIES AND BASIS OF REPORT
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
INDEPENDENT EXAMINER’S STATEMENT
Since the Company’s gross income exceeded £250,000, I confirm that I am qualified to undertake the examination because I am a member of the ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
……………………………….…
Aamer Shehzad FCCA FCA
Accountability Europe Ltd Omnibus Workspace 39-41 North Road London N7 9DP Date: 7 December 2022
7
The Legal Advice Centre (University House)
Statement of financial activities (incorporating an income and expenditure account)
For the year ended 31 March 2022
| Unrestricted Restricted Note £ £ Income from: 2 217,888 461,729 3 31,650 - 249,538 461,729 Raising funds 5 35,111 - 5 211,860 461,729 246,971 461,729 15 2,567 - Reconciliation of funds: 219,794 - Total funds carried forward 222,361 - Other trading activities Donations and grants Total expenditure Net income/ (expenditure) for the year Charitable activities 6 Total income Expenditure on: 2,567 - Total funds brought forward Net movement in funds |
2022 Total Unrestricted £ £ 679,617 206,749 31,650 17,273 711,267 224,022 35,111 30,625 673,589 42,093 708,700 72,718 2,567 151,304 219,794 68,490 222,361 219,794 2,567 151,304 |
2022 Total Unrestricted £ £ 679,617 206,749 31,650 17,273 711,267 224,022 35,111 30,625 673,589 42,093 708,700 72,718 2,567 151,304 219,794 68,490 222,361 219,794 2,567 151,304 |
Restricted £ 507,354 - |
2021 Total £ 714,103 17,273 |
|---|---|---|---|---|
| 224,022 | 507,354 | 731,376 | ||
| 30,625 42,093 |
- 518,429 |
30,625 560,522 |
||
| 72,718 | 518,429 | 591,147 | ||
| 151,304 | (11,075) | 140,229 | ||
| 151,304 68,490 |
(11,075) 11,075 |
140,229 79,565 |
||
| 219,794 | - | 219,794 |
All of the above results are derived from continuing activities.
There were no other recognised gains or losses other than those stated above.
8
The Legal Advice Centre (University House)
Balance sheet
Company no. 03324062
As at 31 March 2022
| As at 31 March 2022 | . | ||||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| Note | £ | £ | £ | ||
| Fixed assets: | |||||
| Tangible assets | 1 1 | 6,824 | 6,279 | ||
| 6,824 | 6,279 | ||||
| Current assets: | |||||
| Debtors | 12 | 8,257 | 9,548 | ||
| Cash at bank and in hand | 252,543 | 299,069 | |||
| Liabilities: | 260,800 | 308,617 | |||
| Creditors: amounts failing due | |||||
| within one year | 13 | (45,263) | (95,102) | ||
| Netcurrentassets | 215,537 | 213,515 | |||
| Totalnetassets | 222,361 | 219,794 | |||
| Thefunds ofthe charity: | 15 | ||||
| Restricted funds | |||||
| Unrestricted funds: | |||||
| General funds | 222,361 | 219,794 | |||
| Totalcharityfunds | 222,361 | 219,794 |
For the year ended 31 March 2022 the charitable company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirments of the Companies Act 2006 with respect to accounting records and preparation of accounts,
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
Approved by the trustees on 1 December 2022
and signed ontheir behalfby
E' .:=>., ,£2?'' Charles Bennett Trustee
The attached notes form part of the financial statements
9
The Legal Advice Centre (University House)
Statement of cash flows
For the year ended 31 March 2022
| Note Net cash provided by / (used in) operating activities a Cash flows from investing activities: Purchase of fixed assets Net cash provided by / (used in) investing activities Change in cash and cash equivalents in the year b Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year a) Net income / (expenditure) for the year (as per the statement of financial activities) Depreciation Increase in debtors Increase/ (decrease) in creditors Net cash provided by / (used in) operating activities b) Analysis of cash and cash equivalents Cash at bank and in hand Total cash and cash equivalents Reconciliation of net income / (expenditure) to net cash flow from operating activities Cash flows from operating activities |
£ (5,136) |
£ (41,390) (5,136) 2022 |
£ (8,599) |
£ 241,878 (8,599) 2021 |
|---|---|---|---|---|
| £ (46,526) Cash flows |
||||
| (46,526) 299,069 |
233,279 65,790 |
|||
| 252,543 | 299,069 | |||
| 2022 £ 2,567 4,591 1,291 (49,839) |
2021 £ 140,229 4,975 14,459 82,215 |
|||
| (41,390) | 241,878 | |||
| £ 299,069 At 1 April 2021 |
£ 252,543 At 31 March 2022 |
|||
| 299,069 | (46,526) | 252,543 |
10
The Legal Advice Centre (University House)
Notes to the financial statements
For the year ended 31 March 2022
1 Accounting policies
Statutory information
The Legal Advice Centre (University House) is a charitable company limited by guarantee and is incorporated in England and Wales. The registered office address is 104 Roman Road, Bethnal Green, London, E2 0RN.
Basis of preparation
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) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
Public benefit entity
The charitable company meets the definition of a public benefit entity under FRS 102.
Going concern
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.
Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.
Donations of gifts, services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
11
The Legal Advice Centre (University House)
Notes to the financial statements
For the year ended 31 March 2022
1 Accounting policies (continued)
Fund accounting
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.
Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure on charitable activities includes the costs of providing legal advice and assistance undertaken to further the purposes of the charity and their associated support costs.
Tangible fixed assets
Items of equipment are capitalised where the purchase price exceeds £500. Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:
Fixtures and fittings Straight line over 3 years Computer equipment Straight line over 3 years
Allocation of support costs
Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on basis of staff time.
Operating leases
Rental charges are charged on a straight line basis over the term of the lease.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Cash balances exclude any funds held on behalf of service users.
Creditors and provisions
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
12
The Legal Advice Centre (University House)
Notes to the financial statements
For the year ended 31 March 2022
- 2 Income from donations and grants
| 2 Income from donations and grants |
||||
|---|---|---|---|---|
| AB Charitable Trust Advice UK Baker and Mckenzie Big Lottery Charityworks Charles Russell Speechlys City Bridge Trust Clifford Chance LLP CLYDE & CO LLP DAC Beachcroft LLP Dechert LLP East End Citizens Advice Bureau Education and Skills Funding Agency Gibson Dunn & Crutcher LLP Good Things Foundation Latham & Watkins LLP Legal Aid Agency Legal Education Foundation London Borough of Tower Hamlets London Community Foundation London Legal Support Trust Real DPO Ltd Reed Smith LLP Ropes & Gray LLP Sherman and Sterling Skadden, Arps, Slate, Meagher & Flom LLP SLAM NHS Trust Slaughter and May South Hackney Parochial The Access to Justice Foundation |
Unrestricted £ - 4,000 10,000 - - 10,000 - 25,000 4,000 4,000 - - - - - 10,000 - - - - 11,583 26,910 8,834 - 9,834 3,834 5,055 22,000 13,000 - |
£ - - - 134,251 11,363 - 80,000 - - - - 105,892 2,750 - - - 30,145 24,528 18,800 - - - - - - - - - - - Restricted |
2022 Total £ - 4,000 10,000 134,251 11,363 10,000 80,000 25,000 4,000 4,000 - 105,892 2,750 - - 10,000 30,145 24,528 18,800 - 11,583 26,910 8,834 - 9,834 3,834 5,055 22,000 13,000 - |
2021 Total £ 15,000 - 20,000 208,574 - 10,000 52,150 25,000 - - 3,000 98,392 - 3,834 2,000 - 21,790 36,792 7,000 32,656 11,576 - 7,834 3,834 9,668 3,834 5,055 15,000 10,000 54,200 |
| The Children Society | 10,000 | - | 10,000 | - |
| The Worshipful Company of Insurers Travers Smith LLP Trust for London Taylor Wessing LLP Wakefield and Tetley Trust White & Case LLP 3 Other donations and grants Income from other trading activities Consultancy and other income |
5,000 3,834 - 4,000 - 16,500 10,504 217,888 Unrestricted £ 31,650 31,650 |
- - 44,000 - 10,000 - - 461,729 £ - - Restricted |
5,000 3,834 44,000 4,000 10,000 16,500 10,504 679,617 2022 Total £ 31,650 31,650 |
- 3,834 21,750 - - 10,000 21,331 714,103 2021 Total £ 17,273 17,273 |
4 Local and Government and Housing Act 1989
The charity received financial assistance from the London Borough of Tower Hamlets. As required by Section 37 of the Local Government and Housing Act 1989 the following information is given.
Amount of £18,800 (2021: £7,000) was received for provision of legal advice services.
13
The Legal Advice Centre (University House)
Notes to the financial statements
For the year ended 31 March 2022
5 Analysis of expenditure
| £ Staff costs (Note 7) 32,393 Partnership costs - Training & practicing Certificate - Books and subscriptions - Project & Event cost - Advertising & publicity - Other general office costs - Premises costs - Accountancy - Independent examination - Office supplies & refreshments - Professional Fees - Travel costs - Depreciation 32,393 Support costs allocation 2,718 Total expenditure 2022 35,111 Cost of raising funds |
Charitable activities £ 610,693 3,584 4,604 2,044 1,419 - - - - - - - - - 622,344 51,245 673,589 |
Support costs £ - - - - - - 12,094 22,218 7,068 900 3,529 2,260 1,302 4,592 53,963 (53,963) - |
2022 Total £ 643,086 3,584 4,604 2,044 1,419 - 12,094 22,218 7,068 900 3,529 2,260 1,302 4,592 708,700 - 708,700 |
2021 Total £ 514,659 4,426 9,110 3,022 947 175 8,036 37,259 6,669 900 969 - - 4,975 |
|---|---|---|---|---|
| 591,147 - |
||||
| 591,147 |
Of the total expenditure, £246,974 was unrestricted (2021: £72,718) and £461,728 was restricted (2021: £518,429).
Analysis of expenditure - prior year
| Staff costs (Note 7) Partnership costs Training & practicing Certificate Books and subscriptions Project & Event cost Advertising & publicity Other general office costs Premises costs Accountancy Independent examination Office supplies & refreshments Travel costs Depreciation Support costs allocation Total expenditure 2021 |
27,476 - - - - - - - - - - - 27,476 3,149 30,625 Cost of raising funds |
Charitable activities £ 487,183 4,426 9,110 3,022 947 - - - - - - - - 504,688 55,834 560,522 |
Support costs £ - - - - - 175 8,036 37,259 6,669 900 969 - 4,975 58,983 (58,983) - |
2021 £ 514,659 4,426 9,110 3,022 947 175 8,036 37,259 6,669 900 969 - 4,975 |
|---|---|---|---|---|
| 591,147 - |
||||
| 591,147 |
14
The Legal Advice Centre (University House)
Notes to the financial statements
For the year ended 31 March 2022
- 6 Net income/ (expenditure) for the year
This is stated after charging / crediting:
| is stated after charging / crediting: | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Independent examiner fee (Incl VAT) | 900 | 900 |
| Depreciation | 4,591 | 4,975 |
7 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel
Staff costs were as follows:
| Salaries and wages Social security costs Employer’s contribution to defined contribution pension schemes |
2022 £ 567,128 52,385 23,573 |
2021 £ 455,288 41,755 17,616 |
|---|---|---|
| 643,086 | 514,659 |
No employee earned more than £60,000 during the year (2020: nil).
The total employee benefits including pension contributions and employer NI contribution of the key management personnel were £64,786 (2021: £54,952).
The charity trustees were not paid or received any other benefits from employment with the charity in the year (2021: £nil). No charity trustee received payment for professional or other services supplied to the charity (2021: £nil).
Staff numbers
The average number of employees (head count based on number of staff employed) during the year was as follows:
| 2022 | 2021 | |
|---|---|---|
| No. | No. | |
| Average staff | 18 | 15 |
8 Related party transactions
There are no related party transactions to disclose for the year (2021: none).
9 Legal status of the charity
The charity is a company limited by guarantee and has no share capital.
15
The Legal Advice Centre (University House)
Notes to the financial statements
For the year ended 31 March 2022
10 Taxation
The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
11 Tangible fixed assets
| 11 Tangible fixed assets |
|||
|---|---|---|---|
| Cost At the start of the year At the end of the year Depreciation At the start of the year Charge for the year At the end of the year Net book value At the end of the year At the start of the year 12 Debtors Trade debtors Prepayments Other debtors 13 Creditors: amounts falling due within one year Trade creditors Taxation and social security Accruals Deferred income Additions in year |
Fixtures and fittings £ 2,088 1,599 |
Computer equipment £ 12,837 3,537 |
Total £ 14,925 5,136 |
| 3,687 | 16,374 | 20,061 | |
| 1,415 335 |
7,231 4,256 |
8,646 4,591 |
|
| 1,750 | 11,487 | 13,237 | |
| 1,937 | 4,887 | 6,824 | |
| 673 | 5,606 | 6,279 | |
| 2022 £ 8,257 - - |
2021 £ 8,257 614 677 |
||
| 8,257 | 9,548 | ||
| 2022 £ 629 834 1,800 42,000 |
2021 £ 864 3,461 1,800 88,977 |
||
| 45,263 | 95,102 |
Deferred income comprises of grants received in advance for the next year.
16
The Legal Advice Centre (University House)
Notes to the financial statements
For the year ended 31 March 2022
14 Analysis of net assets between funds
| Analysis of net assets between funds | ||||
|---|---|---|---|---|
| Tangible fixed assets Net current assets Net assets at the end of the year Analysis of net assets between funds (prior year) Tangible fixed assets Net current assets Net assets at the end of the year Movements in funds At the start of the year Restricted funds £ Big lottery - City Bridge - East End Citizens Advice Bureau - Legal Aid - Kickstart - Legal Education Foundation - London Borough of Tower Hamlets - Education and Skills Funding Agency - TFL Central Fund - Wake field - Total restricted funds - Unrestricted funds: General funds 219,794 Total funds 219,794 Movements in funds (prior year) At the start of the year Restricted funds £ Access to Justice - Big Lottery - City Bridge 11,075 East End Citizens Advice Bureau - Legal Aid Legal Education Foundation - London Borough of Tower Hamlets - London Community Foundation - Total restricted funds 11,075 Unrestricted funds: General funds 68,490 Total funds 79,565 |
Income £ 134,251 80,000 105,892 30,145 11,363 24,528 18,800 2,750 44,000 10,000 |
£ 6,824 215,537 General unrestricted |
Restricted £ - - |
Total funds £ 6,824 215,537 |
| 222,361 | - | 222,361 | ||
| 6,279 213,515 |
- - |
6,279 213,515 |
||
| 219,794 | - | 219,794 | ||
| Expenditure £ (134,251) (80,000) (105,892) (30,145) (11,363) (24,528) (18,800) (2,750) (44,000) (10,000) |
Transfers £ - - - - - - - - - - |
At the end of the year £ - - - - - - - - - - |
||
| 461,729 | (461,729) | - | - | |
| 249,538 | (246,971) | - | 222,361 | |
| 711,267 | (708,700) | - | 222,361 | |
| Income £ 50,000 208,574 52,150 98,392 21,790 36,792 7,000 32,656 |
Expenditure £ (50,000) (208,574) (63,225) (98,392) (21,790) (36,792) (7,000) (32,656) |
Transfers £ - - - - - - - - |
At the end of the year £ - - - - - - - - |
|
| 507,354 | (518,429) | - | - | |
| 224,022 | (72,718) | - | 219,794 | |
| 731,376 | (591,147) | - | 219,794 |
15 Movements in funds
17