**Company number: 03324062**
**Charity number: 1061182**
# **The Legal Advice Centre (University House)**
## **Report and financial statements**
**For the year ended 31 March 2025**
**The Legal Advice Centre (University House) Contents For the year ended 31 March 2025**
||Page|
|---|---|
|Reference and administrative information|1|
|Trustees’ annual report|2 - 6|
|Independent auditor’s report|7 - 9|
|Statement of financial activities (incorporating an income and expenditure account)|10|
|Balance sheet|11|
|Statement of cash flows|12|
|Notes to the financial statements|13 - 19|
**The Legal Advice Centre (University House) Reference and administrative information**
## **For the year ended 31 March 2025**
|**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 (Treasurer from 9.9.2024)|
||Martin Steven Griffiths (Retired as Treasurer from 9.9.2024)|
||Rachel Morris|
||Robert Wheal|
||Camilla Sadler|
||Ali Ahmed|
|**Company number**|03324062|
|**Charity number**|1061182|
|**Registered office**|104 Roman Road|
||Bethnal Green|
||London|
||E2 0RN|
|**Auditors**|Goldwins Limited|
||75 Maygrove Road|
||West Hampstead|
||London|
||NW6 2EG|
|**Accountant**|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 2025**
The trustees, who are also directors under company law, present their report and financial statements for the year ended 31 March 2025. 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 benefits appeal casework and to provide advocacy at First-tier tribunal appeals. Our work in this area has really expanded. We now take on large numbers of disability benefit appeals.
## **Family Law Clinic**
We now run thrice weekly Family Law clinics. The clinics are a collaboration between ourselves and a large number of international law firms. Typical casework includes helping Domestic Abuse victims obtain non-
2
## **The Legal Advice Centre (University House)**
## **Trustees’ Annual Report**
## **For the year ended 31 March 2025**
molestation orders. As part of this work, we have developed an Exceptional Casework Funding (ECF) project, which runs in tandem with our clinics. ECF applications are made on behalf of individuals whose matter is strictly not within the scope of Legal Aid. We, in effect, petition the Legal Aid Agency stating that the individual is sufficiently vulnerable and the matter is sufficiently complicated for public funding to be justified. Presently, we are achieving an 80% success rate with our ECF applications.
## **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 that are providing the majority of the volunteer lawyers who 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 benefit, there is a growing need to provide community-based medical practitioners with more potent tools to help combat systemic discrimination of the unwell within our society. Central to our work in this space was the establishment of a legal clinic providing free specialist employment law advice in health settings. Outcomes are demonstrating the benefits of early expert legal advice. As part of this work, we have established a partnership with the world-renowned Maudsley Hospital.
## **West Country Access to Justice Project**
This project has been running for over ten years now, and involves us providing remote legal advice to ‘advice deserts. This often includes the provision of remote supervision to community advice workers in these locations.
## **Advice Portal**
In 2022, we secured substantial funding from the Community Fund in order to provide access to our Portal England-wide. Our experience in 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 2025**
## **Legal Expenses Insurance (LEI)**
Since 2012, we have developed workaround legal expenses insurance (LEI) in order to help fund tribunal and court work. Quite often, our users do not know that they have such a cover. We have for some years argued for a form of micro-LEI to be developed in order to provide coverage to the most vulnerable in society. The main idea is not to expect people of limited means to buy such insurance, but instead to press upon key stakeholders, such as housing associations, to buy it on their behalf.
## **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, provides opportunities for commercial law firms to, in effect, donate a proportion of their Levy to fund apprenticeships in the free advice sector. Since September 2020, we have supported a number of solicitor apprentices both directly and remotely. This initiative is linked to our Advice Portal, and both projects are part of our efforts to help address the skill shortages in our sector.
## **Consultancy**
In recent years, we have provided consultancy support to a number of organisations, including the SRA and the London Legal Support Trust.
4
**The Legal Advice Centre (University House)**
## **Trustees’ Annual Report**
## **For the year ended 31 March 2025**
## **FINANCIAL REVIEW**
Results for the year ended 31 March 2025 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 2025 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 £1,096,420 (2024: £926,686) and total expenditure amounted to £922,366 (2024: £873,979), resulting in a net surplus of £174,054 (2024: £52,707). Full details of income and expenditure are set out in the 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 at least 3 months’ support and governance costs, but the trustees are aiming for reserves to eventually reach 6 months’ support and governance costs. Unrestricted free reserves at the end of this period cover these running costs for the foreseeable future.
## **STATEMENT OF RESPONSIBILITIES OF THE TRUSTEES**
The trustees (who are also directors of a 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 March 2025**
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 other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2025 was £13 (2024: £13). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
## **Auditor**
Goldwins Ltd was appointed as auditor for the 2024-25 financial year.
## **Statement as to Disclosure to our Auditors**
In so far as the Trustees are aware:
- There is no relevant audit information of which the charitable company's auditors are unaware; and
- The Trustees have taken all steps that they ought to have taken to make themselves aware of any
- relevant audit information and to establish that the auditors are aware of that information.
## **Small Company Exemptions**
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 and signed on their behalf by;
…………………………………
## **Charles Bennett– Trustee**
6
**Independent Auditor’s Report to the Trustees of The Legal Advice Centre (University House)**
## **For the year ended 31 March 2025**
## **Opinion**
We have audited the financial statements of The Legal Advice Centre ( University House) (the ‘Charity’) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
- give a true and fair view of the state of the Charityʼs affairs as at 31 March 2025 and of its income and expenditure for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorʼs responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRCʼs Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
## **Other information**
The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditorʼs report thereon. 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
**Independent Auditor’s Report to the Trustees of**
## **The Legal Advice Centre (University House)**
## **For the year ended 31 March 2025**
inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the trusteesʼ report (incorporating the directorsʼ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the trusteesʼ report (incorporating the directorsʼ report) have been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us;
- the financial statements are not in agreement with the accounting records and returns;
- certain disclosures of trusteesʼ remuneration specified by law are not made; or
- we have not obtained all the information and explanations necessary for the purposes of our audit.
## **Responsibilities of the trustees**
As explained more fully in the trusteesʼ responsibilities statement, the trustees 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 they 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 Charityʼs 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 Charity or to cease operations, or have no realistic alternative but to do so.
## **Our 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 auditorʼs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
8
**Independent Auditor’s Report to the Trustees of**
## **The Legal Advice Centre (University House)**
## **For the year ended 31 March 2025**
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, our procedures included the following:
- We enquired of management, which included obtaining and reviewing supporting documentation, concerning the charity's policies and procedures relating to the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
- We inspected the minutes of meetings of those charged with governance.
- We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
- In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Councilʼs website at: [www.frc.org.uk/auditorsresponsibilities]. This description forms part of our auditorʼs report.
This report is made solely to the Charityʼs members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Charityʼs members those matters we are required to state to them in an auditorʼs 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 Charity and the Charityʼs members as a body, for our audit work, for this report, or for the opinions we have formed.
**Anthony Epton (Senior Statutory Auditor) for and on behalf of Goldwins Limited Statutory Auditor Chartered Accountants 75 Maygrove Road**
**West Hampstead London NW6 2EG**
9
## **The Legal Advice Centre (University House)**
**Statement of financial activities** (incorporating an income and expenditure account)
## **For the year ended 31 March 2025**
|**Unrestricted**
**Note**
**£**
**Income from:**
**2**
300,855
**3**
78,805
**379,660**
Raising funds
**5**
43,993
**5**
161,613
**205,606**
**15**
**174,054**
**Reconciliation of funds:**
373,127
**Total funds carried forward**
**547,181**
Total funds brought forward
**Net movement in funds**
**174,054**
**Total expenditure**
**Net income/ (expenditure)**
**for the year**
Charitable activities
**6**
**Total income**
**Expenditure on:**
Other trading activities
Donations and grants|**Restricted**
**£**
716,760
-
**716,760**
-
716,760
**716,760**
**-**
-
**-**
-|**2025**
**Total**
Unrestricted
**£**
£
**1,017,615**
191,433
**78,805**
63,562
**1,096,420**
254,995
**43,993**
45,463
**878,373**
156,825
**922,366**
202,288
**174,054**
52,707
**373,127**
320,420
**547,181**
373,127
**174,054**
52,707|**2025**
**Total**
Unrestricted
**£**
£
**1,017,615**
191,433
**78,805**
63,562
**1,096,420**
254,995
**43,993**
45,463
**878,373**
156,825
**922,366**
202,288
**174,054**
52,707
**373,127**
320,420
**547,181**
373,127
**174,054**
52,707|Restricted
£
671,691
-|2024
Total
£
863,124
63,562|
|---|---|---|---|---|---|
||||254,995|671,691|926,686|
||||45,463
156,825|-
671,691|45,463
828,516|
||||202,288|671,691|873,979|
||||52,707|-|52,707|
||||52,707
320,420|-
-|52,707
320,420|
||||373,127|-|373,127|
All of the above results are derived from continuing activities.
10
## **The Legal Advice Centre (University House)**
**Balance sheet**
## **Company no. 03324062**
## **As at 31 March 2025**
|**Note**
**Fixed assets:**
**11**
**Current assets:**
**12**
**Liabilities:**
**Creditors:**amounts falling due
within one year
**13**
**15**
Restricted funds
Unrestricted funds:
General funds
**Total charity funds**
Debtors
**Net current assets**
**Total net assets**
**The funds of the charity:**
Cash at bank and in hand
Tangible assets|**£**
**600**
**565,072**
**565,672**
**(26,305)**|**2025**
**£**
**7,814**
**7,814**
**539,367**
**547,181**
-
**547,181**
**547,181**|2024
£
2,495
2,495
40,750
336,652
377,402
(6,770)
370,632
373,127
-
373,127
373,127|2024
£
2,495|
|---|---|---|---|---|
||||||
|||||373,127|
|||||-
373,127|
|||||373,127|
For the year ended 31 March 2025 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 requirements 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 and signed on their behalf by:
## **Charles Bennett Trustee**
The attached notes form part of the financial statements.
11
## **The Legal Advice Centre (University House)**
## **Statement of cash flows**
|**For theyear ended 31 March 2025**|||||
|---|---|---|---|---|
|**Note**
Net cash provided by 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**|**£**
(9,840)|**£**
238,260
(9,840)
**2025**|£
(3,762)|£
14,121
(3,762)
10,359
326,293
336,652
2023
£
52,707
2,966
(24,350)
(17,202)
14,121
**£**
**565,072**
**565,072**
**At**
**31 March**
**2025**
2024|
||||**£**
228,420
**Cash**
**flows**||
|||228,420
336,652|||
|||**565,072**|||
|||**2025**
**£**
**174,054**
4,520
40,150
19,536|||
|||**238,260**|||
|||**£**
336,652
**At 1 April**
**2024**|||
|||336,652|228,420||
12
**The Legal Advice Centre (University House)**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
- **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.
13
**The Legal Advice Centre (University House)**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
## **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.
14
## **The Legal Advice Centre (University House)**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
## **2 Income from donations and grants**
|**2**
**Income from donations and grants**|||||
|---|---|---|---|---|
|Access to justice
Action for bow
Big Lottery
East End Citizens Advice Bureau
Legal Aid Agency
Legal Education Foundation
London Borough of Tower Hamlets|Unrestricted
£
-
-
-
-
125,348
-
-|£
12,499
32,250
254,281
75,619
-
-
18,400
Restricted|**2025**
**Total**
**£**
**12,499**
**32,250**
**254,281**
**75,619**
**125,348**
**-**
**18,400**|2024
Total
£
-
43,000
142,000
88,903
79,767
12,264
-|
|London Legal Support Trust|3,771|255,084|**258,855**|224,397|
|Real DPO Ltd
South Hackney Parochial
Corporate Donations|-
-
171,736|4,634
12,999
-|**4,634**
**12,999**
**171,736**|19,435
13,000
189,836|
|Trust for London|-|50,994|**50,994**|50,522|
|**3**
Settlement agreement income
**Income from other trading activities**
Consultancy and other income
Training & fee income|**300,855**
Unrestricted
£
71,859
2,650
4,296
**78,805**|**716,760**
£
-
-
-
**-**
Restricted|**1,017,615**
**2025**
**Total**
**£**
**71,859**
**2,650**
**4,296**
**78,805**|863,124
2024
Total
£
54,142
6,770
2,650
63,562|
## **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 £nil (2024: £nil) was received for the provision of legal advice services.
15
## **The Legal Advice Centre (University House)**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
## **5 Analysis of expenditure**
|**5**|**Analysis of expenditure**|||||
|---|---|---|---|---|---|
||**£**
Staff costs (Note 7)
38,776
Partnership costs
-
Legal aid disbursements
-
Training & practicing certificate
-
Books and subscriptions
-
Other general office costs
-
Premises costs
-
Accountancy
-
Audit Fee
-
Independent examination
Office supplies & refreshments
-
Professional fees
-
Travel costs
-
Depreciation
38,776
Support costs allocation
5,217
**Total expenditure 2025**
**43,993**
**Cost of**
**raising funds**|**Charitable**
**activities**
**£**
691,419
51,788
29,825
8,095
4,220
-
-
-
-
-
-
-
-
785,347
93,026
**878,373**|**Support**
**costs**
**£**
-
-
-
-
-
15,594
49,203
9,744
6,000
-
2,194
8,776
2,212
4,520
98,243
(98,243)
**-**|**2025**
**Total**
**£**
**730,195**
**51,788**
**29,825**
**8,095**
**4,220**
**15,594**
**49,203**
**9,744**
**6,000**
**-**
**2,194**
**8,776**
**2,212**
**4,520**
**922,366**
**-**
**922,366**|2024
Total
£
693,453
57,955
16,788
5,260
2,395
11,358
65,473
7,971
-
900
3,252
3,881
2,327
2,966
873,979
-
873,979|
||Of the total expenditure, £205,606 was unrestricted (2024: £202,288) and £716,760 was restricted (2024:
£671,691).|||||
## **Analysis of expenditure - prior year**
|Staff costs (Note 7)
Partnership costs
Training & practicing Certificate
Books and subscriptions
Other general office costs
Premises costs
Accountancy
Independent examination
Office supplies & refreshments
Professional Fees
Travel costs
Depreciation
Support costs allocation
Total expenditure 2024|39,891
-
-
-
-
-
-
-
-
-
-
39,891
5,572
45,463
Cost of
raising funds|Charitable
activities
£
653,562
74,743
5,260
2,395
-
-
-
-
-
-
-
-
735,960
92,556
828,516|Support
costs
£
-
-
-
-
11,358
65,473
7,971
900
3,252
3,881
2,327
2,966
98,128
(98,128)
-|2024
£
693,453
74,743
5,260
2,395
11,358
65,473
7,971
900
3,252
3,881
2,327
2,966|
|---|---|---|---|---|
|||||873,979
-|
|||||873,979|
16
## **The Legal Advice Centre (University House)**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
- **6 Net income/ (expenditure) for the year**
This is stated after charging / crediting:
||Audit fee (excl VAT)|**2025**
**£**
**5,000**|2024
£
-|
|---|---|---|---|
||Independent examination (excl VAT)|**-**|750|
||Depreciation|**4,520**|2,966|
- **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|**2025**
**£**
**630,789**
**56,307**
**43,099**
**730,195**|2024
£
602,933
56,392
34,128|
|---|---|---|
|||693,453|
The following number of employees received employee benefits (excluding employer pension) during the year between:
£60,000 - £69,999
|**2025**|2024|
|---|---|
|**No.**|No.|
|**2**
|1|
The total employee benefits, including pension contributions and employer NI contribution, of the key management personnel were £147,700 (2024: £142,875).
The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024: £nil). No charity trustee received payment for professional or other services supplied to the charity (2024: £nil).
## **Staff numbers**
The average number of employees (head count based on number of staff employed) during the year was as follows:
|||**2025**
**No.**|2024
No.|
|---|---|---|---|
||Average staff|**18**|16|
|||||
## **8 Related party transactions**
There are no related party transactions to disclose for the year (2024: none).
## **9 Legal status of the charity**
The charity is a company limited by guarantee and has no share capital.
## **10 Taxation**
The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
17
## **The Legal Advice Centre (University House)**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
|**11**
**Tangible fixed assets**|Fixtures|Computer||
|---|---|---|---|
|**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
Additions in year|£
4,328
4,985
and fittings|£
19,496
4,855
24,351
17,962
2,112
20,074
4,277
1,533
equipment|**£**
**23,824**
**9,840**
**33,664**
**21,330**
**4,520**
**25,850**
**7,814**
2,495
**Total**|
||9,313|||
||3,368
2,408|||
||5,776|||
||3,537|||
||962|||
|||||
|**12**
**Debtors**||**2025**|2024|
|Debtors
Accrued income
Other debtors||**£**
**-**
**-**
**600**
**600**|£
30,000
10,750
-
40,750|
|**13**
**Creditors: amounts falling due within one year**||**2025**|2024|
|Trade creditors
Taxation and social security
Accruals
Deferred Income
Deferred income comprises of grants received in advance for the next year.
**14**
**Analysis of net assets between funds**
£
Tangible fixed assets
7,814
Net current assets
539,367
**Net assets at the end of the year**
**547,181**
Analysis of net assets between funds (prior year)
Tangible fixed assets
2,495
Net current assets
370,632
Net assets at the end of the year
373,127
General
unrestricted||**£**
**828**
**5,171**
**7,800**
**12,506**
**26,305**
Restricted
£
-
-
**-**
-
-
-|£
744
3,746
2,280
-
6,770
**Total**
**funds**
**£**
**7,814**
**539,367**
**547,181**
2,495
370,632
373,127|
||**547,181**|||
||2,495
370,632|||
||373,127|||
|||||
18
## **The Legal Advice Centre (University House)**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
## **15 Movements in funds**
|**Restricted funds**
Big Lottery
East End Citizens Advice Bureau
Access to Work
London Borough of Tower Hamlets
Legal Support
Action for Bow
TFL Central Fund
South HPC
Access to Justice
**Total restricted funds**
**Unrestricted funds:**
**General funds**
**Total funds**
Movements in funds (prior year)
Restricted funds|At the start
of the year
£
-
-
-
-
-
-
-
-
-
**-**
**373,127**
**373,127**
At the start
of the year
£|Income
£
254,281
75,619
4,634
18,400
255,084
32,250
50,994
12,999
12,499|Expenditure
£
(254,281)
(75,619)
(4,634)
(18,400)
(255,084)
(32,250)
(50,994)
(12,999)
(12,499)|Transfers
£
-
-
-
-
-
-
-
-
-
**-**
-
**-**
Transfers
£|At the end
of the year
£
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**547,181**
**547,181**
At the end
of the year
£|
|---|---|---|---|---|---|
|||**716,760**|**(716,760)**|||
|||**379,660**|**(205,606)**|||
|||**1,096,420**|**(922,366)**|||
|||Income
£|Expenditure
£|||
|Big Lottery
East End Citizens Advice Bureau
Legal Aid
Access to Work
Legal Support
Legal Education Foundation
Action for Bow
TFL Central Fundation
South HPC|-
-
-
-
-|142,000
88,903
79,767
19,435
222,800
12,264
43,000
50,522
13,000|(142,000)
(88,903)
(79,767)
(19,435)
(222,800)
(12,264)
(43,000)
(50,522)
(13,000)|-
-
-
-
-
-
-
-
-|**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|
|Total restricted funds
Unrestricted funds:
General funds
Total funds|-
320,420
320,420|||-
-
-|-
373,127
373,127|
|||671,691|(671,691)|||
|||254,995|(202,288)|||
|||926,686|(873,979)|||
## **16 Operating lease and other future commitments**
Future minimum lease commitments under non-cancellable operating leases are as follows:
|Operating lease of equipment payable:|**2025**|2024|
|---|---|---|
||**£**|£|
|Less than one year|1,366|1,366|
|1-2 years|1,366|2,732|
19