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2023-03-31-accounts

Company number: 03324062

Charity number: 1061182

The Legal Advice Centre (University House)

Report and financial statements

For the year ended 31 March 2023

The Legal Advice Centre (University House) Contents For the year ended 31 March 2023

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 2023

Trustees 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 Sally Elizabeth Twigger (Chair) 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 Camilla Sadler Company number 03324062 Charity number 1061182 Registered office 104 Roman Road Bethnal Green London E2 0RN Independent Examiner 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 2023

The trustees, who are also directors under company law, present their report and financial statements for the year ended 31 March 2023. 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:

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.

The Legal Advice Centre (University House)

Trustees’ Annual Report

For the year ended 31 March 2023

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

In February 2016, we established our first Family Law Clinic. It is now a thrice weekly clinic with a focus on domestic abuse. The clinic is a collaboration between ourselves and nine 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.

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. Two years ago, we established a legal clinic providing free specialist employment law advice in a health setting. Initial results are very encouraging and are demonstrating the benefits of early expert legal advice. The key issue here is developing a body of evidence about the merits of early intervention.

West Country ‘Webcam’ Clinic

Originally we established a webcam advice clinic in partnership with a community organisation based in Falmouth. 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, which will help pro bono minded lawyers and law students to remotely take part in access to justice projects with us.

Advice POrtal

In June 2020, we went “live” with our Advice POrtal in Hackney, Tower Hamlets and Newham, and in 2022, we secured substantial funding from the TNL Community Fund in order to provide access to our POrtal England-wide. Our experience at providing remote advice was at the heart of its development. The POrtal is principally aimed at supporting generalist advice agencies to undertake specialist legal casework. Users must register to access the POrtal. This allows us to target the POrtal where it is needed most.

3

The Legal Advice Centre (University House)

Trustees’ Annual Report

For the year ended 31 March 2023

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 in recent months, 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 anti-poverty work.

The SQE and the Apprenticeship Levy

The SQE pathway to becoming a solicitor 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 in the free advice sector. In September 2020, we welcomed our first three University House supported apprentices. There are now ten in total, and they are undertaking solicitor apprenticeships in partnership with BPP. We have employed three directly (all were former volunteers), and we are supporting the other seven 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. All ten apprentices receive support through donated Apprentice Levy from corporate partners.

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 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 2023

FINANCIAL REVIEW

Results for year ended 31 March 2023 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 2023 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 £775,260 (2022: £711,267) and total expenditure amounted to £677,201(2022: £708,700) resulting in net surplus of £98,059 (2022: £2,567). 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:

5

The Legal Advice Centre (University House) Trustee5' Annual Report For the year ended 31 March 2023 The Iruslees 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 lo ensure that the f1nancial statements comply with the Companies Acl 2006. They are also responsible for safeguarding the assets of the charitable cornpany and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financi81 infomialK)n included on the charitable companls website. Legislation in the United Klngdom goveming the preparation and dissemination of financial slalemenls may Lliffer from legislation in other jurisdictions. Members of the charity guarantee lo contribute an amount not ex￿edIng £110 the assets of the charity in the event ofwinding up. The lolal nurnber ofsuch guarantees al 31 March 2023 was £1312022.. £12). The trustees are members of the charity bul this enliues them only lo voting rights. The trustees have no beneficial interest in the charity. The financial sla18ments have been prepar8d in accordance with the special provisions applicable lo companles sublecl to th& small companies, regime. The trustees, annual report has been approved by the Irusle8s on 1711212023 and signed on their behalf by. arlès Bennett- Trustèe

Independent Examiner’s Report to the Trustees of The Legal Advice Centre (University House)

For the year ended 31 March 2023

I report to the trustees on my examination of the accounts of The Legal Advice Centre (University House) for the year ended 31 March 2023.

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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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

  4. 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 FCA

Accountability Europe Ltd Omnibus Workspace 39-41 North Road London N7 9DP Date: 18/12/2023

7

The Legal Advice Centre (University House)

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2023

Unrestricted
Note
£
Income from:
2
153,354
3
75,674
229,028
Raising funds
5
41,632
5
89,337
130,969
15
98,059
Reconciliation of funds:
222,361
Total funds carried forward
320,420
Other trading activities
Donations and grants
Total expenditure
Net income/ (expenditure)
for the year
Charitable activities
6
Total income
Expenditure on:
98,059
Total funds brought forward
Net movement in funds		 Restricted
£
546,232
-
546,232
-
546,232
546,232
-
-
-
-		 2023
Total
Unrestricted
£
£
699,586
217,888
75,674
31,650
775,260
249,538
41,632
35,111
635,569
211,860
677,201
246,971
98,059
2,567
222,361
219,794
320,420
222,361
98,059
2,567		 2023
Total
Unrestricted
£
£
699,586
217,888
75,674
31,650
775,260
249,538
41,632
35,111
635,569
211,860
677,201
246,971
98,059
2,567
222,361
219,794
320,420
222,361
98,059
2,567		 Restricted
£
461,729
-		 2022
Total
£
679,617
31,650
249,538 461,729 711,267
35,111
211,860		 -
461,729		 35,111
673,589
246,971 461,729 708,700
2,567 - 2,567
2,567
219,794		 -
-		 2,567
219,794
222,361 - 222,361

All of the above results are derived from continuing activities.

8

The Legal Advlce Centre (University House) Balance shèèt Company no. 03324062 As at 31 March 2023 2023 2022 Note Flxed a$5ets: Tangible assets 11 1,699 8.824 1,699 6,824 Current 8ssÈts'. Debtors Cash at bank and in h8nd 12 16.400 326,293 8,257 252,543 342,693 260,800 Liabilities.. Credltors: amounts falling due within one year 13 123,9731 145,2631 Net cUr￿￿t a$$ets 318,720 215,537 Total net as58ts 320,420 222.361 Thg funds of the ¢harlty: Restricted funds Unre81ricted funds.. General funds 320,420 222.361 Total charity funds 320.420 222,361 For the y8ar 8nd8d 31 March 2023 th8 charit8b18 CDrnpany was entitled to exernption urKler section 477 of the Companies Act 2006 relating lo sm811 companies. No members have required the company to obtain an audit of rt5 accounts foi the year in question in accordaft￿ wth section 476 of thè Companies Act 2006. The directors acknowledge their responsibilities for cornplying ￿th the requlrments of the Companle& Act 2006 wllh respect to accounting ￿e0rd$ and preparation ol accounts. The financial statements have been prepared in accordance wilh the special provisions applicable to companies subjeet to the small companles reglme. Approved by the trustees on 1711212023 and signed on their behalf by.. Charles Benn8tt Trustee The attached notes form part of Ihe financial statements.

The Legal Advice Centre (University House)

Statement of cash flows

For theyear ended 31 March 2023
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		 £
-		 £
73,750
-
2023		 £
(5,136)		 £
(41,390)
(5,136)
(46,526)
299,069
252,543
2022
£
2,567
4,591
1,291
(49,839)
(41,390)
£
326,293
326,293
At
31 March
2023
2022
£
73,750
Cash
flows
73,750
252,543
326,293
2023
£
98,059
5,125
(8,143)
(21,290)
73,750
£
252,543
At 1 April
2022
252,543 73,750

10

The Legal Advice Centre (University House)

Notes to the financial statements

For the year ended 31 March 2023

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 reliably.

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 2023

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 2023

2 Income from donations and grants

2
Income from donations and grants
Access to justice
Action for bow
Advice UK
Baker and Mckenzie
Big Lottery
Charityworks
Charles Russell Speechlys
City Bridge Trust
Clifford Chance LLP
Cambridge Global
CLYDE & CO LLP
DAC Beachcroft LLP
Dechert LLP
East End Citizens Advice Bureau
Education and Skills Funding Agency
Gibson Dunn & Crutcher LLP
Legal Support
Latham & Watkins LLP
Legal Aid Agency
Legal Education Foundation
London Borough of Tower Hamlets
London Legal Support Trust
OMM Office
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		 Unrestricted
£
-
-
-
-
-
-
20,000
-
30,000
3,500
-
-
5,000
-
-
6,034
-
10,000
-
-
20,000
-
3,500
-
6,834
3,834
-
3,834
-
22,000
-		 £
14,672
39,864
-
-
113,000
-
-
27,000
-
-
-
-
-
120,892
-
-
54,833
-
98,756
-
-
-
-
17,940
-
-
-
-
-
-
12,000
Restricted		 2023
Total
£
14,672
39,864
-
-
113,000
-
20,000
27,000
30,000
3,500
-
-
5,000
120,892
-
6,034
54,833
10,000
98,756
-
20,000
-
3,500
17,940
6,834
3,834
-
3,834
-
22,000
12,000		 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
The Children Society - - - 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
Training income
Fee income		 -
3,834
-
4,000
-
10,000
984
153,354
Unrestricted
£
40,805
33,069
1,800
75,674		 -
-
47,275
-
-
-
-
546,232
£
-
-
-
-
Restricted		 -
3,834
47,275
4,000
-
10,000
984
699,586
2023
Total
£
40,805
33,069
1,800
75,674		 5,000
3,834
44,000
4,000
10,000
16,500
10,504
679,617
2022
Total
£
31,650
-
-
31,650

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 £20,000 (2022: £18,800) 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 2023

5 Analysis of expenditure

Analysis of expenditure
£
Staff costs (Note 7)
37,071
Partnership costs
-
Training & practicing certificate
-
Books and subscriptions
-
Project & event cost
-
Other general office costs
-
Premises costs
-
Accountancy
-
Independent examination
-
Office supplies & refreshments
-
Professional fees
-
Travel costs
-
Depreciation
37,071
Support costs allocation
4,561
Total expenditure 2023
41,632
Cost of
raising funds		 Charitable
activities
£
533,970
23,470
9,386
1,982
1,058
-
-
-
-
-
-
-
-
569,866
65,703
635,569		 Support
costs
£
-
-
-
-
-
9,308
29,675
7,194
900
1,720
15,668
674
5,125
70,264
(70,264)
-		 2023
Total
£
571,041
23,470
9,386
1,982
1,058
9,308
29,675
7,194
900
1,720
15,668
674
5,125
677,201
-
677,201		 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

Of the total expenditure, £132,149 was unrestricted (2022: £246,974) and £564,232 was restricted (2022: £461,728).

Analysis of expenditure - prior year

Staff costs (Note 7)
Partnership costs
Training & practicing Certificate
Books and subscriptions
Project & Event cost
Other general office costs
Premises costs
Accountancy
Independent examination
Office supplies & refreshments
Professional Fees
Travel costs
Depreciation
Support costs allocation
Total expenditure 2022		 32,393
-
-
-
-
-
-
-
-
-
-
-
32,393
2,718
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)
-		 2021
£
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

14

The Legal Advice Centre (University House)

Notes to the financial statements

For the year ended 31 March 2023

This is stated after charging / crediting:

is stated after charging / crediting:
2023 2022
£ £
Independent examiner fee (Excl VAT) 750 750
Depreciation 5,125 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
Redundancy costs		 2023
£
490,397
48,003
25,558
7,083		 2022
£
455,288
41,755
17,616
-
571,041 514,659

One employee earned more than £60,000 during the year (2022: nil).

The total employee benefits including pension contributions and employer NI contribution of the key management personnel were £74,142 (2022: £64,786).

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil).

Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

2023 2022
No. No.
Average staff 15 15

8 Related party transactions

There are no related party transactions to disclose for the year (2022: 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 2023

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
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
Prepayments
Accrued income
13
Creditors: amounts falling due within one year
Trade creditors
Taxation and social security
Accruals
Deferred income		 Fixtures
and fittings
£
3,687		 Computer
equipment
£
16,374		 Total
£
20,061
20,061
13,237
5,125
18,362
1,699
6,824
2022
£
-
8,257
8,257
2022
£
629
834
1,800
42,000
45,263
3,687 16,374
1,750
870		 11,487
4,255
2,620 15,742
1,067 632
1,937 4,887
2023
£
8,900
7,500
16,400
2023
£
1,146
4,753
3,074
15,000
23,973

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 2023

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		 £
1,699
318,720
General
unrestricted		 Restricted
£
-
-		 Total
funds
£
1,699
318,720
320,420 - 320,420
6,824
215,537		 -
-		 6,824
215,537
222,361 - 222,361

15 Movements in funds

Movements in funds
Restricted funds
Big lottery
City Bridge
East End Citizens Advice Bureau
Legal Aid
DPO
Legal Support
Action for Bow
Access to Justice
TFL Central Fund
South HPC
Total restricted funds
Unrestricted funds:
General funds
Total funds
Movements in funds (prior year)
Restricted funds
London Borough of tower hamlet
Education and Skills Funding Agency
Big Lottery
City Bridge
East End Citizens Advice Bureau
Legal Aid
London Education foundation
TFL Central Fundation
Kickstart
Wakefield
Total restricted funds
Unrestricted funds:
General funds
Total funds		 At the start
of the year
£
-
-
-
-
-
-
-
-
-
-
-
222,361
222,361
At the start
of the year
£
-
-
-
-
-
-
-
-
-
-
219,794
219,794		 Income
£
113,000
27,000
120,892
98,756
17,940
54,833
39,864
14,672
47,275
12,000		 Expenditure
£
(113,000)
(27,000)
(120,892)
(98,756)
(17,940)
(54,833)
(39,864)
(14,672)
(47,275)
(12,000)		 Transfers
£
-
-
-
-
-
-
-
-
-
-		 At the end
of the year
£
-
-
-
-
-
-
-
-
-
-
546,232 (546,232) - -
229,028 (130,969) - 320,420
775,260 (677,201) - 320,420
Income
£
18,800
2,750
134,251
80,000
105,892
30,145
24,528
44,000
11,363
10,000		 Expenditure
£
(18,800)
(2,750)
(134,251)
(80,000)
(105,892)
(30,145)
(24,528)
(44,000)
(11,363)
(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

17