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← Lawcare Limited

2024-12-31-accounts

Company Registration No. 03313975 Registered Charity:England and Wales No. 1061685 Scotland No. SC039335

LawCare Limited

- a company limited by guarantee

Report and Financial Statements Year Ended

31[st] December 2024

LAWCARE LIMITED

Annual report and financial statements for the year ended 31 December 2024

Contents

Page:
1 Statutory information
2 Report of the Trustees
7 Statement of Trustees’ responsibilities
8 Independent Examiner’s Report
9 Statement of financial activities
11 Balance sheet
12-18 Notes forming part of the financial statements

LAWCARE LIMITED

Statutory information for the year ended 31 December 2024

Trustees

Andrew Caplen, Chair (resigned as Chair January 14 2025) John Guerin Claire Joseph Chair (appointed Chair January 14 2025) Kayleigh Leonie (resigned January 14 2025) Alexandra Marks (resigned July 15 2025) Ryan McCuaig (resigned January 14 2025) Heather McKendrick Paul Nevin Rachael O’Connor Lucinda Soon Helen Whiteman, Treasurer (resigned January 16 2024) Emma Williams Karl Cerski, Treasurer (appointed 16 April 2024)

Chief Executive

Elizabeth Rimmer

Registered office

One Bartholomew Close, Barts Square, London, EC1A 7BL

Company number

03313975

Charity number

England and Wales: 1061685 Scotland: SC09335

Bankers

Barclays Bank Plc, London Corporate Banking, 54 Lombard Street, EC3V 9EX

Independent Examiner

Adam Fullerton FCA, Moore Kingston Smith LLP, Chartered Accountants, 6[th] Floor, 9 Appold Street, London, EC2A 2AP

1

LAWCARE LIMITED

Report of the Trustees for the year ended 31 December 2024

The Trustees present their report and unaudited financial statements for the year ended 31[st] December 2024 which were approved by the Board.

Governing document

The main documents governing the conduct of the charity’s activities are its Memorandum and Articles of Association. The charity was incorporated as a company in England and Wales on 6 February 1997, and is limited by guarantee. The Articles of Association were revised in 2018; new Articles of Association were filed with the Charity Commission and Companies House on 30 July 2018.

Recruitment and Training of Trustees

The Trustees are empowered to appoint new Trustees to keep their number to no less than ten. No outside person or body has Trustee nomination rights. Once appointed, Trustees are given an induction manual by the Chief Executive which contains training in aspects of the governance, operation and management of the charity. This manual is updated as required with new and relevant materials. As the need is identified, Trustees receive training, either as a Board or individually.

Management Structures

The strategy and overall policy for the charity is laid down by the Board of Trustees. In November 2023 the Board approved the plan and budget for the Charity for 2024. Responsibility for the day-to-day operation of the charity lies with the Chief Executive, Elizabeth Rimmer. She is assisted in this by a small team.

Risk Management

The major risks, to which the charity is exposed, as identified by the Trustees, are reviewed quarterly at Board meetings and systems or procedures have been established to manage those risks. The charity maintains a risk register which is reviewed by the Trustees quarterly. The financial performance and the resulting financial situation of the charity are reviewed at every quarterly meeting of the Board of Trustees as well as being examined in greater detail, by the Chief Executive and Treasurer. Karl Cerski, is a Trustee was appointed as Treasurer on April 16 2024 to provide support to the Chief Executive and increased oversight of LawCare’s finances. As required, independent examinations are also conducted. All staff receive training in risk assessment and the charity’s procedures reflect best practice tailored to local circumstances. Health and Safety and risk management policies are reviewed by the Board annually. The Trustees are satisfied that the systems in place manage the exposure to major risk.

Objectives and activities

The objectives of the charity, as set out in the Memorandum and Articles of Association, are:

ithe relief of mental and physical illness resulting from alcohol or drug addiction, or other forms of dependence associated with addictive or compulsive behaviour or stress or depression amongst members of the legal profession;

2

LAWCARE LIMITED

Report of the Trustees for the year ended 31 December 2024 ( Continued)

Achievements & Performance

The charity provides a public benefit by assisting persons engaged in legal work, their families and their staff by the following means:-

Full details of LawCare’s impact can be seen at https://www.lawcare.org.uk/about-us/our-impact/impact-report/

The Trustees have considered the Charity Commission's guidance on public benefit, including the guidance “public benefit: running a charity (PB2)” and the items listed above shows how the charity benefits members of the public.

Review of developments, activities and achievements

LawCare works to raise awareness and engagement about mental wellbeing in the legal community in England, Wales, Scotland, the Isle of Man, Northern Ireland, Jersey and Guernsey, with a range of partners across legal education, training, regulation and practice.

The charity commenced in 1997, dealing solely with Solicitors in England and Wales. Its work was extended to members of the Law Society of Scotland in 1998; to Barristers in England and Wales in February 2001; to the Chartered Institute of Legal Executives (CILEX) and the Judiciary in England and Wales in January 2003; and to the Law Society of Northern Ireland in May 2005. In 2008 the Faculty of Advocates in Scotland, and the Law Society of the Isle of Man also extended LawCare’s services to their members. In 2009, the Bar Council in Northern Ireland, made LawCare services available to their members. In 2011, Judges in Scotland also came on board. In January 2013, the Costs Lawyers Standard Board made LawCare’s support available to its members. In 2015 the Chartered Institute of Trade Mark Attorneys, Chartered Institute of Patent Agents and The Law Society of Jersey, extended LawCare’s support to its members. In 2019 the Notaries Society, Council of Licensed Conveyancers and the Law Officers of the Crown Guernsey came on board.

3

LAWCARE LIMITED

Report of the Trustees for the year ended 31 December 2024 ( Continued)

A significant development in 2024 was the preparation work for LawCare’s Life in the Law 2025 research study which launched in January 2025.

The closer working partnership with The Solicitors’ Charity has continued.

The most common issue contacts reported to our support services were workplace stress, at 39%, career concerns at 15% and workplace bullying and harassment at 10%.

67% of contacts were female, and 30% of contacts were from a non white ethnicity, with 21% of all contacts identified as having a disability.

The professional breakdown was as follows:

Results for the year and review of financial position

The results for the year are set out in the statement of financial activities on pages 9 and 10.

The financial statements comply with the requirements of the FRS 102 Charities SORP and with the requirements of the Memorandum and Articles of Association of the charity.

The charity’s funding during 2024 was provided by the Law Society of England and Wales; the Solicitors Charity the Bar Council of England and Wales; the Costs Lawyers Standards Board; the Law Society of Northern Ireland; the Bar Council of Northern Ireland; the Law Society of Scotland; the Faculty of Advocates; the Scottish Court Services; the Isle of Man Law Society, the Chartered Institute of Trade Mark Attorneys, the Chartered Institute of Patent Agents, the Law Society of Jersey, the Notaries Society, and The Officers of the Crown Guernsey. In total, £427,156 was received as donations by these bodies and from individuals and groups. £4,182 of investment income was received. Total resources expended in 2024 was £443,085.

Though some of the Directors / Trustees have relationships with some of our funders (for more information, see note 11), none of the funding bodies exercises any control over the way that the charity is run. The charity is grateful to all of its funders for enabling it to carry on its valuable work.

4

LAWCARE LIMITED

Report of the Trustees for the year ended 31 December 2024 (Continued)

Investment powers

The Memorandum and Articles of Association of the charity permit wide powers of investment of monies of the charity not immediately required for its purposes. However, the charity is prohibited from undertaking any permanent trading activities in raising funds to meet the objects of the charity.

Reserves Policy

The reserves policy is, as far as is prudently possible, to commit all the funds that are raised by the charity in the year in which they are received, having regard to the need for funds to cover a normal level of working capital. The Trustees have agreed that LawCare should carry between four and six month’s running costs in reserve to cover outstanding debts and commitments, and wind-up costs, were the charity to wind up. At the year end, unrestricted reserves stand at £ 149,275 which is 4 months essential running costs based on 2024 expenditure.

Review of future developments

The charity will continue to provide its existing services. Efforts will be concentrated on increasing the range and efficacy of the services offered, and extending the knowledge of, and services provided to, the groups which are presently served. A strategic review took place in October 2020 which has identified two key areas for development for the period 2022-24:

Support and assistance

The charity could not do its work without the commitment of its volunteers, who give of their time and energy to help others going through a difficult time. Their dedication is admirable, and thanks are offered to them all for everything that they do, and for always being prepared to go that extra mile for those they help. The Trustees are also grateful to Moore Kingston Smith for their assistance in acting as LawCare’s Independent Examiners and to BDB Pitmans for their assistance in acting as LawCare’s solicitors. The Trustees are also grateful to Macfarlanes who generously provide rooms at their premises for LawCare meetings.

5

LAWCARE LIMITED

Report of the Trustees for the year ended 31 December 2024 (Continued)

Trustees (directors)

The following acted as Directors of the company, and thereby as Trustees of the charity throughout the year and up to the date of the signing of the Independent Examiner’s report:

Andrew Caplen, Chair (resigned as Chair January 14 2025) John Guerin Claire Joseph Chair, (appointed Chair January 14 2025) Kayleigh Leonie (resigned January 14 2025) Alexandra Marks (resigned July 15 2025) Ryan McCuaig (resigned January 14 2025) Heather McKendrick Rachael O’Connor Paul Nevin Lucinda Soon Helen Whiteman, Treasurer (resigned 16 January 2024) Emma Williams Karl Cerski, Treasurer (appointed 16 April 2024)

No Trustee has any interests or had any interests during the year in the assets of the charity. No Trustee received any emoluments during the year.

Method of election of Trustees

New Trustees are appointed by the current Trustees at Board meetings of the charity and become directors of the company. A majority of three quarters of the Trustees present at board meetings is needed to appoint a new Trustee.

Rotation of Trustees

Two Trustees must stand down each year and be replaced. In the absence of other candidates, resigning Trustees may be re-elected.

This Trustees’ report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

By order of the Board

AG Claire Joseph Director / Chair of the Board of Trustees Date: 15 August 2025

6

LAWCARE LIMITED

Statement of Trustees’ responsibilities

The Trustees (who are also directors of LawCare Ltd for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice.)

Company law requires Trustees to prepare financial statements for each financial year that give a true and fair view of the state of the 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:

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.

7

LAWCARE LIMITED

Independent Examiner’s report to the Trustees of LawCare Limited

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

Responsibilities and basis of report

As the 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 Charities and Trustee Investment (Scotland) Act 2005 (‘the 2005 Act’), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the Company are not required by charity or company law to be audited and have chosen instead to have an independent examination.

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 the Company’s accounts carried out under section 44 (1) (c) of the 2005 Act and section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the Company is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland, your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I can confirm that I am qualified to undertake the examination because I am a registered member of the Institute of Chartered Accountants in England and Wales, 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 that in any material respect:

  1. accounting records were not kept as required by section 386 of the 2006 Act and Regulation 4 of the 2006 Accounts Regulations; or

  2. the accounts do not accord with those records with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006; 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.

Adam Fullerton FCA 6[th] Floor Independent Examiner For and on behalf of Moore Kingston Smith LLP

9 Appold Street London EC2A 2AP

Date: 15 August 2025

8

LAWCARE LIMITED Statement of financial activities (incorporating the income and expenditure account) for the year ended 31 December 2024

Notes
Income
Incoming resources from generated funds:
Voluntary income
Donation from the Law Society (E&W)
Donation from the Bar Council (E&W)
Donation from the Ministry of Justice
Donation from CILEX
Donation from the Law Society of Scotland
Donation from the Faculty of Advocates
Donation from the Law Society of N Ireland
Donation from the Isle of Man Law Society
Donation from the Scottish Court Service
Donation from CLSB
Donation from The Solicitor’s Charity (formerly SBA)
Donation from Law Society of Jersey
Donation from CIPA
Donation from Institute of Paralegals
Donation from CITMA
Donation from The Notaries Society
Donation from Law Officers of the Crown Guernsey
Donation from CLC
Donation from the Bar of Northern Ireland
Other donations
Activities for generating funds
Investment income
Sponsorship
Total incoming resources
Expenditure
Charitable activities
Total resources expended
3		 2024
Total
£
130,000
7,500
-
8,311
11,700
862
5,000
500
2,400
700
110,000
700
4,000
-
2,514
1,462
500
2,850
1,200
136,957
4,182
5,750
437,088
443,085
443,085		 2023
Total
£
130,000
7,500
3,822
-
14,625
862
5,000
500
2,400
700
110,000
700
4,000
-
2,514
1,448
1,000
5,700
1,200
83,565
4,090
-
379,626
428,085
428,085

9

LAWCARE LIMITED

Statement of financial activities (incorporating the income and expenditure account) for the year ended 31 December 2024

Net movement in funds
Notes
2
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 2024
Total
£
(5,997)
155,272
149,275		 2023
Total
£
(48,459)
203,731
155,272

All incoming resources and resources expended derive from continuing activities. There are no recognised gains or losses other than as stated above. Accordingly, no statement of total recognised gains and losses is presented.

All funds are unrestricted.

10

LAWCARE LIMITED Balance sheet at 31 December 2024

Note 2024 2023
£ £
Fixed assets
Intangible assets 5 16,253 21,671
Tangible assets 6 3,946 5,261
___ ___
20,199 26,932
Current assets
Cash at bank and in hand 155,932 142,180
Debtors 7 2,542 -
158,474 142,180
Creditors: amounts falling due
within one year 8 (29,398) (13,840)
Net current assets 129,076 128,340
Total assets less current liabilities 149,275 155,272
Funds
Unrestricted fund 149,275 155,272
149,275 155,272

Company registration number: 03313975

The notes on pages 12 to 18 form part of these financial statements.

The Directors state:

(b) No notice from Trustees requiring an audit has been deposited under Section 476 of the Companies Act 2006.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime within Part 15 of the Companies Act 2006.

Approved and authorised for issue by the Board of Directors on July 15 2025. Signed on behalf of the Board of Directors.

Sey— Claire Joseph Director / Chair of the Board of Trustees

11

Notes forming part of the financial statements for the year ended 31 December 2024

LAWCARE LIMITED

1 Accounting policies

The accounting policies adopted, which have been applied consistently throughout the current and preceding period, are described below.

Accounting convention

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. LawCare Limited meets the definition of a public benefit entity under FRS 102 and is incorporated in England and Wales. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The Trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The Trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular, the Trustees have considered the charity’s forecasts and projections and have taken account of pressures on donation and investment income. After making enquiries the Trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts are rounded to the nearest pound.

Fund accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.

Incoming resources

All income is included when the charity has entitlement to the income, there is a probability of receipt, and the amount can be measured. All incoming resources in the year are recognised in the statement of financial activities. Donations are credited to the charity on a cash received basis. Interest income is included on a receivable basis.

12

LAWCARE LIMITED

Notes forming part of the financial statements for the year ended 31 December 2024 (Continued)

____________

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. It is originally allocated between charitable activities and governance costs.

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

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examiner’s fees and costs linked to the strategic management of the charity. In 2024, these amounted to: Salaries £41,641 (2023 £41,971) Independent Examination Fee £4,894 (2023 £3,660) and other costs £18,710 (2023 £15,006).

All income and expenditure accounts are allocated between the expenditure categories of the SOFA (Statements of Financial Activities) on a basis designed to reflect the use of the resource.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

With the exceptions of prepayments, all other debtor and creditor balances are considered to be basic financial instruments under FRS 102. See the face of the balance sheet and note 7 for debtor and creditor balances.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less and bank overdrafts.

13

LAWCARE LIMITED

Notes forming part of the financial statements for the year ended 31 December 2024 ( Continued )

__________________

Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The most significant estimates and assumptions which affect the carrying amount of assets and liabilities in the accounts relate to:

Useful Economic Lives: The annual depreciation charge for fixtures, fittings and equipment is sensitive to change in the estimated useful economic lives and residual value of assets. These are reassessed annually and amended were necessary to reflect current circumstances. The same is also true for intangible assets and amortisation.

Depreciation of fixed assets

Costs of repairs and maintenance are charged in the statement of financial activities in the year in which they are incurred.

Fixed assets are stated at cost, net of depreciation and any provision for impairment.

Depreciation is charged on fixtures, fittings and equipment at an annual rate of 25% of written down value.

Intangible assets

Intangible fixed assets comprise the website costs. Intangible fixed assets are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised so as to write off the cost or valuation of the assets less their residual values over their useful lives. The website is amortised at an annual rate of 25% of written down value.

14

LAWCARE LIMITED

Notes forming part of the financial statements for the year ended 31 December 2024 ( Continued )

2
Net movement in funds
2024
2023
£
£
Operating surplus is stated after charging:
Depreciation 1,315
1,754
Amortisation 5,418
7,223
3
Total Resources Expended
2024 Governance Charitable Total
Costs Activities
£ £ £
General office and finance 18,710 63,202 81,912
Communications - 52,850 52,850
Staff costs and Consultancy 41,641 254,969 296,610
Depreciation and amortisation - 6,733 6,733
Bank charges - 86 86
Independent Examination fee 4,894 - 4,894
______ ______ ______
Total 65,245 377,840 443,085
Re-apportionment of Governance costs (65,245) 65,245 -
______ _ _
Total Resources Expended - 443,085 443,085

15

LAWCARE LIMITED

Notes forming part of the financial statements for the year ended 31 December 2024 (Continued)

_____________

4
Trustees and employees
2024
No.
2023
No.
Average number of persons employed:
Administration
9
9
£
£
Employee costs during the year:
Wages and salaries
302,845
282,902
Social security costs
Pension contributions
25,641
9,760
23,913
9,814
338,246
316,629
2023
Governance
Costs
£
Charitable
Activities
£
Total
£
General office and finance
14,775
60,007
74,782
Communications
231
51,920
52,151
Staff costs and Consultancy
41,971
246,530
288,501
Depreciation and amortisation
-
8,977
8,977
Bank charges
-
14
14
Independent Examination
3,660
-
3,660
_
_
_
Total
60,637
367,448
428,085
Re-apportionment of Governance Costs
(60,637)
60,637
-
_
_
_
Total Resources Expended
-
428,085
428,085		 4
Trustees and employees
2024
No.
2023
No.
Average number of persons employed:
Administration
9
9
£
£
Employee costs during the year:
Wages and salaries
302,845
282,902
Social security costs
Pension contributions
25,641
9,760
23,913
9,814
338,246
316,629
2023
Governance
Costs
£
Charitable
Activities
£
Total
£
General office and finance
14,775
60,007
74,782
Communications
231
51,920
52,151
Staff costs and Consultancy
41,971
246,530
288,501
Depreciation and amortisation
-
8,977
8,977
Bank charges
-
14
14
Independent Examination
3,660
-
3,660
_
_
_
Total
60,637
367,448
428,085
Re-apportionment of Governance Costs
(60,637)
60,637
-
_
_
_
Total Resources Expended
-
428,085
428,085		 4
Trustees and employees
2024
No.
2023
No.
Average number of persons employed:
Administration
9
9
£
£
Employee costs during the year:
Wages and salaries
302,845
282,902
Social security costs
Pension contributions
25,641
9,760
23,913
9,814
338,246
316,629
2023
Governance
Costs
£
Charitable
Activities
£
Total
£
General office and finance
14,775
60,007
74,782
Communications
231
51,920
52,151
Staff costs and Consultancy
41,971
246,530
288,501
Depreciation and amortisation
-
8,977
8,977
Bank charges
-
14
14
Independent Examination
3,660
-
3,660
_
_
_
Total
60,637
367,448
428,085
Re-apportionment of Governance Costs
(60,637)
60,637
-
_
_
_
Total Resources Expended
-
428,085
428,085
£
282,902
23,913
9,814
316,629

Employees

The Charity considers its key management personnel comprise the Trustees and the Chief Executive Officer. The total employment benefits including employer pension contributions of the key management personnel were £82,785 in 2024 (2023: £79,553).

1 employee was paid between £70,000 - £80,000 during 2024 (2023 1 employee was paid £60,000£70,000).

Trustees’ emoluments

Three Trustees received reimbursement of expenses to the amount of £660 (2023 – five Trustees received £2,847).

No Trustee received any emoluments during the year (2023 - £nil).

16

LAWCARE LIMITED

Notes forming part of the financial statements for the year ended 31 December 2024 (Continued)

_________________

5 Intangible fixed assets
Cost Website &
Database
£
As at 1 January 2024 66,513
Additions in the year -
As at December 31 2024 66,513
_
Accumulated amortisation
At 1 January 2024 44,842
Charge for the year 5,418
At 31 December 2024 50,260
Net book value
At 31 December 2024 16,253
At 31 December 2023 21,671
6 Tangible fixed assets
Fixtures,
Fittings and
Equipment
£
Cost
At 1 January 2024 33,744
Additions in the year -
At 31 December 2024 33,744
Accumulated depreciation
At 1 January 2024 28,483
Charge for the year 1,315
At 31 December 2024 29,798
Net book value
At 31 December 2024 3,946
At 31 December 2023 5,261

17

LAWCARE LIMITED

Notes forming part of the financial statements for the year ended 31 December 2024 (Continued)

7 Debtors

These consist of prepayments of £2,542 for 2024 and £nil for 2023.

8 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Tax and social security
Accrued Expenses
Other creditors		 2024
£
23,619
4,038
1,741
29,398		 2023
£
7,886
2,990
2,964
13,840

Included within other creditors above is an amount of £1,741 relating to a pension creditor (2023: £2,842).

9 Capital commitments

The charity has no capital commitments at the end of the year (2023 - nil).

10 Restricted funds

No restricted income or expenditure was incurred in 2024 (2023 - nil).

11 Related party transactions

The charity is not controlled by any of its funders. For details of the amounts donated, see SOFA (Statement of Financial Activities) on page 9.

Andrew Caplen is a past president of the Law Society of England and Wales. John Guerin is a past president of the Law Society of Northern Ireland. Kayleigh Leonie was a Council member of the Law Society of England and Wales until July 2019 and is currently a member of the employment law committee. Heather McKendrick is a former employee of the Law Society of Scotland.

12 Taxation

LawCare Limited, as a registered charity, is exempt from taxation on its income and gains falling within Section 505 of the Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that they are applied to its charitable objectives. No tax charge has arisen in the year.

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