Charity registration number 1069066 Company registration number 03524607 (England and Wales) NORFOLK COMMUNITY LAW SERVICE LTD ANNUALREPORT ANDFINANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 NORFOLK COMMUNITY LAW SERVICE
NORFOLK COMMUNITY LAW SERVICE LTD CONTENTS Trustees, report Statement of Trustees, responsibilities Independent Auditorfs report Statement of financial activities 10 Balance sheet 11 Statement of cash flows 12 Notes to the financial statements 13-29
NORFOLK COMMUNITY LAW SERVICE LTD LEGAL AND ADMINISTRATIVE INFORMATION Trustees Ms Sarah Blunden- Chair Mr David Butler- Vice-chair and Hon Treasurer Mr Christopher Cordingly Resigned 2710912023 Ms Sally Davenport Ms Rachel Higgs Ms Naomi Newell Mr Paul Steward Mr Robert Tiffen Ms Aqmar Zakaria Ms Annie Tallis Ms Lisa Dade Ms Helen Toussaint-jackson Dr Janka Rodziewicz Mr Laurence Harris Resigned 10/0412023 Appointed 27/03/2024 Appointed 27/03/2024 Appointed 27/0312024 Appointed 31/07/2024 Secretary Mr David Butler Charlty number 1069066 Company number 03524607 Registered office 14 Prince of Wales Road Norwich Norfolk NRI ILB Auditor5 Cunninghams 61 Alexandra Road Lowestoft Suffolk NR32 IPL Bankers Lloyds Bank plc Gentleman's Walk Norwich Norfolk NR2 ILZ
NORFOLK COMMUNITY IAW SERVICE LTD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The trustees who are a150 directors of the charity for the purposes of the Companies Act 2006, present their report with the flnancial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objective5 and aims The remit of Norfolk Community Law Service Ltd (NCLS) is to increase access to justice for the people of Norwich and Norfolk by providing free advice, ass15tance and representation in various areas of social welfare law. These services are provided by employed staff and trained volunteers, both lay and professional. We are entirely dependent upon grants, donations and monies arising from service agreements for our continued existence. The principal objects for which the charity is established are to: Identify problems of access for needy people to legal services. Provide advice, assistance and representation to needy persons resident or working in the county of Norfolk. Advance the education of the public by the improvement and diffusion of knowledge of the law, its practice and the administration of justice, having regard especially to those areas of law which are of particular concern to poor people or which are directed to the relief of povertyi distress or slckness. Promote such other charitable purposes as are for the benefit of the community in the area of benefit. Provide free legal advice and representation in all areas of illegal discrimination, such as age, dlsability, gender, race, sexual orientation or religious belief. The long term aim of NCLS is to develop services as funding becomes available to provide free legal advice, casework and representation to individuals and groups which meet gaps in existing provlsion in all areas of social welfare law including debt, employment, family, domestic abuse, immigration, welfare benefits and discrimination in all areas. Public benefit The directors have referred to the guidance contained in the Charity Commission's general guidance on public benefit when revlewing the charitable company's objectives and aims and in planning future activities. In particular, the directors conslder how planned activities are consistent with and will further the stated aims and objectives. Volunteers The operations of NCLS are 5UPPOrted by the essential worl< of many volunteers who give their time free in assisting us with the provision of our services and the administration of our operations, The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity Should undertake,
NORFOLK COMMUNITY LAW SERVICE LTD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 ACHIEVEMENTS AND PERFORMANCE Charitable activities The demand for servlces throughout 2023/24 continued to grow once again. NCLS helped 4,512 clients with 5,234 legal issues during the year. This includes 3,097 new clients and is an increase of 180A from 2022/23. Despite reports of the 'cost of living crisis, easing, our data shows that many of our clients are still living in poverty, unable to afford food and energy bills. NCLS continues to provide free legal advice clinics with the assistance of local solicitors, who provide their Services on a pro bono basis. We currently have 70 s01icltors on our pro-bono rota and in 2023/24 they provided 928 hours of free advice. Our specialist Debt Service, delivered by a team of experienced paid advisers, continued to provlde advice on budgeting, income maximisation e.g. benefit entitlement, identifying priority debts and negotiating with creditors on the client's behalf. Most clients have multiple debts, worth many thousands of pounds, so negotiating with creditors can be very time-consuming. Clients are assisted to implement their chosen debt remedy e.g. debt relief order, bankruptcy or pro-rata payments. We try to ensure that a client's debt issues are resolved e.g, in the case of offenders to ensure they can make a fresh start unencumbered by debt. In 2023124 we helped 734 clients and successfully ensured £728,632 of debt was written off or renegotiated. During the year, we recruited an additional Debt Adviser to have a more proactive outreach approach. We were able to partner with homeless charity St Martins, In a project aiming to break the cycle of debt, homelessness and crlminal activity by offering highly-specialist debt advice to a vulnerable group of people, as well as planning other outreach locations. We continued to operate a Rent Arrears Mediation Service for Norwich City Council housing tenants, which is partially funded by Norwich City Council. Our Family Court Support Service assisted the increasing numbers of litigants in person in the family courts to navigate their case and represent themselves as effectively as possible. We offer free advice from our family solicitors, support with form filling, statements etc, and volunteer McKenzie Friends to support clients at court hearings. This service mainly deals with child contact matters. We also continued to run specialist domestlc abuse clinics to support victlms of abuse who are applying for protective injunctions who may not be eligible for legal aid. Our specialist Welfare Benefits Service provided advice, casework and representation at Tribunal for clients appealing against a refusal or loss of benefit or to challenge the amount they have been awarded. We use a team of law students and other volunteers managed by experienced pald advisers who make written submissions on the client's behalf e.g, to the Department of Work and Pensions (DWPI or local authoritv and represent the client at Tribunal. National Tribunal Servlce statistlcs show there is a much greater chance of success where the appellant is represented and in 2023/24 we ensured that £3.2m of welfare benefits was awarded and paid back to clients. We continued to provide specialist Immigration Advice for migrant workers, asylum seekers and refugee5 around issues of residency status and entitlement to public services as well as representation for welfare benefit appeals, challenging DWP and Home Office decisions on behalf of clients and representing them at
NORFOLK COMMUNITY LAW SERVICE LTD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Tribunal. Many of the DWP decisions we challenge are overturned without going to Tribunal. We supported clients who had 'No Recourse to Public Funds, e.g. migrant victims of domestic abuse who lose their residency status when they leave an abusive partner, to access welfare benefits and other public services. Our outreach service was created in response to the Covid lockdowns, when we were obliged to close our offices, yet we knew that people still needed our advice, We employed a dedicated Mobile Legal Adviser- a role which has remained vital for some of our clients. Over the past three years she has built up strong links with local organisations and now attend5 a range of locations around the countywhich are familiar to and trusted by local people {librarles, place5 of worshlp, social supermarkets, refuges etc). Clients can meet her face to face at these locations and access advice without having to travel to our Norwich offices. Our Mobile Legal Adviser expertly triages their legal issues. All our services are delivered with the support of around 50 volunteer UEA law students in accordance with a partnership agreement with the Universlty of East Anglia. This provides valuable experience to the students as they look to gain their first role5 in within the legal sector, NCLS Is also the lead agency for the Norfolk Communlty Advice Network {NCAN), a network of voluntary agencies {e.g. Citlzens Advlce, Shelter, Age UK) and statutory authorities working together to promote access to social welfare advice in Norfolk. NCAN operates an electronic client referral system ensuring there is 'No Wrong Door,, ie no matter where clients enquire, they can be referred direct to the most appropriate agency to advise them. FINANCIAL REVIEW Prlnclpal fundlng sources We rely on a mix of SC*rvice level agreements and grants as well as charitable donations to meet our costs. Our strategy for fundraising is to ensure we are not dependent on a few large funders. In recent years we have been successful in securing more multi-year funding, but the majority of grants are awarded on an annual basis. Reserves pollcy The directors have examined the charity's requirements for reserves in the light of the main risks to the organisation. The directors have established a policy that the charity's revenue reserves, which have not been committed or invested in tangible fixed assets, should represent three to four months of estimated total annual expenditure. The reserves are needed to meet the charity's working capital requirements and the directors believe that maintaining reserves at the target level would provide for the financing of a controlled reduction in the scope of the charity's operations in the event of a significant drop in funding. Budgeted expenditure for NCLS (excluding NCAN) for 2024/25 is £1,199,610 and therefore the target for revenue reserves is between £299,902 and £399,870. As at 31 March 2024, revenue reserves amounted to £368,704 (Net current assets) and so the reserves policy was satisfied at that date. The budgeted expenditure for NCAN for 2024125 is £213,339 and therefore the target for revenue reserves is between £53,335 and £71,113. As at 31 March 2024, revenue reserves amounted to £382,802 (Net current assets) and so the reserves policy was satisfled at that date.
NORFOLK COMMUNITY LAW SERVICE LTD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Reserves are sufficient to fund continuing operations in the short term, but the directors continually monltor both the ongoing financial vlability of the charity and endeavor to raise additional funding. Plans for future periods NCLS will work towards the key objectlves set out in its Strategic Plan 2024-27. providing high quality legal case work, accessible services, identifying legal gaps, campaigning for our clients, rights, creating a positive and diverse work environment and prioritising our long-term sustainabllity. NCLS plans to continue to offer services on a hybrid basis to sult the individual need5 of clients, but also ensuring everyone in Norfolk can access our services, should they be required. Subject to successful fundin81 we aim to maintain an increased level of service hours across all services as client demand remains high. Published data shows that thi5 trend will continue and there will be increasing numbers of people who have been made vulnerable by society requiring help as the country struggles with the long-term impacts of the cost-of-llving crisis. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Norfolk Community Law Service Ltd is a registered charity and a company limited by guarantee, not having a share capital and not being run for profit. It is governed by its Articles of Association, which were most recently updated in November 2023. On 30 March 2005 the name of the company was changed from NDLS Ltd to Norfolk Community Law Service Ltd. The organisation originally took over the assets of Norwich & Distrlct Legal Servlces Committee on l Aprll 1998, having oporated in similar guises since 1985. Recruitment and appointment of new directors Directors are appointed by members of the company and remain in office until retirement, resignation or removal by the members of the company. New directors are elected at the Annual General Meeting bv those eligible to vote or may be co-opted during the year, pending election atthe nextAnnual General Meeting. The number of directors shall not be fewer than six but is not subJect to any maximum, Organisatlonal structure The directors are responsible for managing the charity and supervising its operations in accordance with its stated charitable objectives. The Chief Executive Officer is responsible to the directors for both the day to day operations of the charity and its future development. With the increasing size and complexity of the charity's operations, the management systems and delegated powers are subject to ongoing review. Induction and training of new directors New directors are informed about their legal obligations under charity and company law, the contents of the Articles of Association, decision making processes, the strategic development plan, and the recent financial performance of the charity. One-third of directors will retire by rotation each year and may put themselves up for re-election by the members of the company at the Annual General Meeting.
NORFOLK COMMUNITY LAW SERVICE LTD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Rlsk management The directors have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance (Igainst fraud and error. Over the course of time, the directors have conducted reviews of the major ris1(s to which the charity is exposed and systems have been put in place to mitigate those risk5. These are updated periodically to ensure they meet the needs of the charity. The Trustees who served during the year and up to the. date of signature of the flnancSa5 statements are disclosed within the Legal and Adminlst'rative Information section of the flnanclal statÈments. The Trustees, report was approved by the Board of Trustees. Mr D Butll Trustep Date. i*- Octobpr 2024
NORFOLK COMMUNITY LAW SERVICE LTD STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The Trustees, who are also the directors of Norfolk Community Law Service Ltd for the purpose of company law, are responsible for preparing the trustees, report and the financlal statements in accordance with appllcable law and United Klngdom 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). Company law requires the trustees to prepare financial statements for each financial year, which give true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to: Select suitable accounting policies and then apply them consistently; Observe the methods and principles in the applicable Charities SORP; Make judgements and accounting estimates that are reasonable and prudent. State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure thatthe financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the preventlon and detection of fraud and other irregularities.
NORFOLK COMMUNITY LAW SERVICE LTD INDEPENDENT AUDITORS REPORT FOR THE YEAR ENDED 31 MARCH 2024 Opinion We have audited the financial statements of Norfolk Community Law Service Ltd (the 'charitable company,) for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the 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 l<ingdom Accounting Standards (United Kingdom Generally Accepted Accountlng Practice). In our opinion the financial statements: give a true and fairview of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its Income and expenditure, for the yearthen ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 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 IU KI) and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audlt of the flnancial statements section of our report. We are independent of the charitable company in accordance with the ethical requirementsthat are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficlent and appropriate to provlde a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustee5' 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 charitable company'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 trustees with respect to going concern are described in the relevant sections of this report. Other Informatlon 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 Report of the Independent Auditors 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
NORFOLK COMMUNITY LAW SERVICE LTD INDEPENDENT AUDITORS REPORT FOR THE YEAR ENDED 31 MARCH 2024 statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there Is a material misstatement of this other information, we are requlred to report that fact. We have nothing to report in this regard. Oplnlons on other matters prescrlbed by the Companies Act 2006 In our oplnion, based on the work undertaken in the course of the audit: the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements,, and the Report of the Trustees has been prepared in accordance with applicable legal requirements, Matters on which we are requlred to report by exceptlon In the light of the knowledge and understanding of the charitable company and it5 environment obtained in the course of the audit, we have not identified material mlsstaternent5 In the Report of the Trustees. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to reportto you if, in our opinion: adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us. or the financial statements are not in agreement with the accounting records and returns,. or certain disclosures of trustees, remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit. or the trustees were not entitled to take advantage of the small companles exemption from the requirement to prepare a Strategic Report or in preparing the Report Of the Trustee5. Responslbllltles of trustees As explained more fully in the Statement of Trustees, Responsibilitles, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financlal statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either Intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Our responsibilitles 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 a Report of the Independent Auditors 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 (Ul<) 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.
NORFOLK COMMUNITY LAW SERVICE LTD INDEPENDENT AUDITORS REPORT FOR THE YEAR ENDED 31 MARCH 2024 Irregularities, including fraud, are instances of non-compliance with laws and regulations. We deslgn procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of i rregularitles, incl uding fraud. The extent to which our procedures are capable of detectlng Irregularitles, including fraud Is detailed below: Enquiry of management around actual and potential litigation and claims and review of correspondence with legal advlsors; Revlewing mlnutes of meetings of trustees. Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness and reviewing accounting estimates for blas. 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 regulatlon. Thls risk increases the more that compliance with a law or regulation is removed from the events and transactlons reflected In the financial statements, as we will be less likely to become aware of instances of non-compliance. 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 descriptlon of our responsibilities for the audit of the financial statements 15 located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. Use of our report This report is made solely to the charitable company's 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 charitable company's members those matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone otherthan the charitable company and the charitable company's members as a body, forour audit work, for this report, or for the opinions we have formed. Benjamin Lynes (Senior Statutory Auditor) for and on behalf of Cunninghams Statutory Auditors Number Sixty One 61 Alexandra Road Lowestoft Suffolk NR32 IPL Date: November 2024
NORFOLK COMMUNITY LAW SERVICE LTD STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestrlcted Restrlcted funds funds 2024 2024 Total funds 2024 Unre¥(ricted Restricted funds funds 2023 2023 Total funds 2023 Notes Income from: Donations and legacies Cha rltable actlvitles Investment i ncome 148,828 1,208,580 1,357,408 720 720 9,108 123,462 219 1,786 917,732 75 1,041,194 294 1,786 9,108 Total Income 157,936 1,209,300 1.367,236 125,467 917,807 1,043,274 Expenditure on: Raislng funds Charitable activities 17,558 99,026 17,558 952,600 1,051,626 16,001 33,984 2,500 857,895 18,501 891,879 Total expenditure 116,584 952,600 1,069,184 49,985 860,395 910,380 Net movement In Funds 41,353 256,700 298,052 75,482 57,412 132,894 Fund balances at l Aprfl 2023 Fund balances at 31 March 2024 272,929 213,074 486,003 197,447 155,662 353,109 314,281 469,774 784.055 272.929 213,074 486JJ03 The statement of financial activities Includes all gain5 and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. 10
NORFOLK COMMUNITY LAW SERVICE LTD BALANCE SHEET AS AT 31 IVIARCH 2024 2023 Notes Fixed assets Tangible assets Current Assets Debtors 11 32,549 36,802 13,248 929,195 942,443 318,855 624,884 943,739 Cash at bank and in hand Credit.ors: amounts falling due within one year 13 1190,937) (494,538) Net c.urrpnt assets 151,506 449,201 Total assets less £urrent liabllStles 784,055 486,003 Income Funds Restricted funds Unrestricted funds 16 213,074 272,929 314,281 784,055 486.003 These fin(Incial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were app on its behalf by: oved bythe Bodrd of Directors on 15th October 2024 and were signed Mr David Butler- rustee Company registration number 03524607 li
NORFOLK COMMUNITY LAW SERVICE LTD STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash flows from operating activities Cash generated from operatlons 20 301,529 225,823 Investlng actlvltles Purchase of tsngible fixed assets 16,326) (5,500) Interest received 9,108 1,786 Net cash used in investing activities 2,782 (3,7141 Net cash used in financing activities Net Increase In cash and cash equivalents 304,311 222.109 Cash and cash equivalents at the beginning of the year 624,884 402,775 Cash and cash equivalents at the end of the year 929,195 624,884 12
NORFOLK COMMUNITY LAW SERVICE LTD NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 l. Accounting policie5 Charity information Norfolk Community Law Service Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office Is 14 Prince of Wales Road, Norwich. 1.1 Accounting conventlon The financial statements of the charitable company, whlch is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective I January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. 1.2 Golng concern At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operatlonal exlstence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charltable funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. Restricted funds are subjecL to specific conditions by donors as to how they may be used. Tlie puiposes and uses of the restricted fund5 are set out in the notes to the financial statement5. Endowment funds are subjett to specific conditions by donors that the capital must be maintained by the charity. 1.4 Income Income is recognised when the charity Is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is Icnown, and receipt is expected. If the amount is not known, the legaw is treated as a contingent asset. 13
NORFOLK COMMUNITY LAW SERVICE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Gifts In kind donated for distribution are included at valuatlon and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the charitable company where this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers. Grant income for costs shared with joint partner agencles is recognised as income to the extent that the grant has been spent at the end of the financial year. Unspent grants for shared costs are included within creditors. 1.5 Expendlture Expenditure is recognlsed once there is a legal or constructive obligation to transfer economic benefit to third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure on raising funds includes costs which are Incurred directly In support of expenditure on the objects of the charitable company. Expenditure on charitable activities includes governance costs which are incurred in connection with the administration of the charitable company and compliance with constitutional and statutory requirements. 1.6 Tanglble flxed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Leasehold improvements Equipment IOYO on cost 50% on cost The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 1.7 Impalrment of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss lif any). 1.8 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 six months or les5, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 14
NORFOLK COMMUNITY LAW SERVICE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 1.9 Flnanclal Instruments The charity has elected to apply the provislons of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments155ues' of FRS 102 to all of itsfinancial instruments. Financial instruments are recognised In the charity's balance sheet when the charity 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 rlght 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 Ilability simultaneously. Baslc flnanclal assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost uslng the effectlve interest method unless the arrangement constltutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classifled as receivable withln one year are not arnortised. Baslc flnanclal Ilabllities Basic f i nancial lia bi l ities, I ncl uding creditors a nd bank loa ns are initial ly recognised at transactlon price unless the arrangement constltutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortlsed cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classii led as currenL liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost Using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations explre or are discharged or cancelled. 1.10 Taxation The charity is exempt from corporation tax on its charitable activities. 1.11 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 15
NORFOLK COMMUNITY LAW SERVICE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 1.12 Retirement benefits Payments to defined contrlbution retlrement benefit schemes are charged as an expense as they fall due. 2. Crltlcal accountlng estlmates and Judgements In the application of the charitvs accounting pollcies, the Trustees 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 estlmates 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 assumptlons 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. 3. Donations and Legacies Un restrlcted Restrlcted funds funds 2024 2024 Total funds 2024 Un restricted Restricted funds funds 2023 2023 Total funds 2023 Donations and gifts Grants - govemment Grants - Other 19,685 10,000 119,143 1,468 488,085 719,027 21,153 498,085 838,170 13,462 10,000 ICM),OOD 874 485,984 430,874 14,336 495,984 530,874 148,828 1,208.580 1,357,408 123,462 917,732 1,041,194 16
NORFOLK COMMUNITY IAW SERVICE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 Grant5 receivable for core activities Grants receivable for core activities Unrestricted Restricted funds funds 2024 2024 Total funds 2024 Unrestricted Restricted funds funds 2023 2023 Total funds 2023 Norfolk County Council NHS Norfolk & Waveney ICB Access To Justice Foundation 345,687 164,352 345,687 164,352 260,138 260,138 108,181 108,181 71,469 71,469 26,000 The Legal Educatlon Foundatlon Henry Smith Charity Money Advice and Pens ions SeNlce National Lottery Septagon Charity University of East Anglia OPCC Norfolk 72,773 60,000 72,773 60,000 26,000 60,000 60,000 55,860 55,860 54,233 54,233 54,380 54,380 5D,000 50,000 50,000 50,CiIO 50,000 50,000 50,000 50,CQO 46,865 46,865 44,579 44,579 Tudor Trust 34,143 12,575 37,208 46,718 17,425 17,425 Norwich City Council - Consortium Public Health England Advlce UK 37,208 35,114 35,114 36,951 36,951 35,444 35,444 26,000 23,077 26,000 Norfolk Community Foundation A B Charitable Trust 23,077 29,352 29,352 20,000 20,000 20,000 20,000 Norfolk & Suffolk FOUndaOn Trust 19,911 19,911 18,257 18,257 Nomich Consolidated Charities 15,590 15,590 25,000 50,270 75,270 Peoples Postcode Trust Charity of Lilian Amiltage Hopestead Charity Broadland Council 14,549 14,549 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 7,973 5,520 s,0 Shaw Trust 7,973 9,753 9,753 Home Office 5,520 5,000 44,601 44,601 Simon Gib50n Charitsble Trust R C Snelling Cha ritable Trust Norwich City Council - Mediation Leslle Mary Carter Charitable Trust 29th May 1961 Charitable Trust Other 5,000 5,ts)0 5,000 5,000 5,000 5,000 5,000 19,661 5,000 10,000 5,000 19,661 95,222 105,222 129.143 1,207,112 17 1,336,255 iio,000 916,857 1,026,857
NORFOLK COMMUNITY LAW SERVICE LTD NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 4. Charitable actlvities 2024 2023 Other Income - Analysls by Fund Unrestricted funds Restricted funds 219 75 720 720 294 5. Investments 2024 2023 Investment Income 9,108 1,786 6. Expendlture on ralslng funds 2024 2023 Fundraising and project development Stsff Costs 2,958 14,600 17,558 5,903 12,598 18,501 18
NORFOLK COMMUNITY LAW SERVICE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THEYEAR ENDED 31 MARCH 2024 7. Expendlture on charltable activlties Staff Costs Staff salaries & Nl Pensions Costs 2024 2023 842,257 33,072 875,329 694,002 27,252 721,254 Other Staff Costs Payroll costs Recruitment costs Staff training Subcontractors costs Travel & other staff expenses 2,928 675 9,721 2,504 1,359 5,765 13,257 3,610 26,495 6,934 20,258 Other Direct Service Costs Client disbursements Advertising & marketing Interpreters Journals & books NCAN ferra1 system & other Costs Subscription5 Travel & other volunteer expenses Other dlrect seNice Costs 11,310 3,622 11,420 675 6,024 5,905 2,223 4,285 45,463 1,620 10,357 847 6,287 4,156 1,424 3,530 28,220 IT Costs Case management System IT 50ftwa re, support & consumables 8,864 27,459 36,323 7,532 26,640 34,172 Rent Rates & Utilities Cleaning Rent & rates Repairs & renewals Utilities 2,879 23,384 434 4,522 31,219 2,565 23,358 54 5,413 31,390 Offlce Costs Bank charges Files storage and waste disposal Insurance Postage, freight & courier Ptinting & ststionery Small office equipment Sundry expenses Telephone & internet 179 1,909 3,516 2,112 2,481 2,750 980 9,881 23,808 199 1,626 3,188 1,316 1,882 2,145 1,068 8,522 19,944 Governance Costs AGM/annual report Audit & accountsncy fees Trustee training & development ststutory fees 1,909 6,690 1,918 8,186 4,325 48 14A78 48 8,647 Capital Costs Depreciation costs 19 10,578 10,578 15,926 15.926 1,051,626 891,879
NORFOLK COMMUNITY LAW SERVICE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 7. Expendlture on charltable actlvltles- analysls by fund 2024 2023 Unrestricted funds Restricted funds 99,026 952,600 33,984 857,895 1,051,626 891.879 8. Trustees Remuneration and benefits There were no trustees, remuneration or other beneflts for the year ended 31 March 2024 nor for the year ended 31 March 2023. Expen5e5 Any payments to trustees are only in respect of reimbursements for purchases made on behalf of the charity. There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year 31 March 2023. 9. Employees The average monthly number of employees during the year was: 32 2024 2023 Administration Employed on projects 24 22 32 30 Employment Costs Note 2024 2023 Staff salaries Employer's national insurance Employer's pens ions costs 790,730 65,567 33,632 654,715 51,409 27,667 15 889,928 733,791 The number of staff with annual remuneration more than £60,000 was: I 20
NORFOLK COMMUNITY LAW SERVICE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10. Taxation The charity is exempt from tax on income and gains falling within sectlon 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Galns Act 1992 to the extent that these are applied to its charitable objects. 11. Tangible fixed assets Leasehold Improvements Equipment Total Cost At 1st April 2023 Additions 46,649 98,445 6,326 145,094 6,326 At 31st March 2024 46,649 104,771 151,420 Depreclatlon At 1st April 2023 Charge for the year 12,598 4,665 95,695 5,913 108,293 10,578 At 31st March 2024 17,263 101,608 118,871 Net book value At 31st March 2023 34,051 2,750 36,801 At 31st March 2024 29,386 3,163 32,549 12. Debtors Amounts falling due within one year: 2024 2023 Trade debtors Prepayments 3,613 9,635 310,027 8,828 13,248 318,855 Trade debtors are invoiced values with payment terms dated after the year-end. 21
NORFOLK COMMUNITY IAW SERVICE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 13. Creditors Amounts falllng due wlthln one year: Note 2024 2023 Other taxation and social security Deferred income Trade credltors Other creditors Accruals 17,520 157,405 9,607 13,213 327,391 32,239 115,247 6,448 14 6,405 190,937 494,538 14. Deferred income Restricted income is deferred where funding has been received in advance of entitlement or where income and grants are subject to performance-related condltions and received in advance of delivering the services. 2024 2023 Arising from Government grants Other deferred income 106,914 220,477 157,405 157,405 327,391 Deferred income is included in the financial statements as follows: 2024 2023 Deferred Income included within: Current liabilitie5 157,405 327,391 Movements in the yea r: Deferred income at l Apri I Released from previous periods Resources deferred in year 327,391 (327,3911 157,405 127,600 {127,600) 327,391 Deferred income at 31 March 157,405 327,391 22
NORFOLK COMMUNITY LAW SERVICE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 15. Retlrement beneflt schemes Defined contributlon schemes The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. The charge to profit or loss in respect of defined contribution schemes was £33,632 (2023 - £27,667). The charitable company offers to its employees membership of a defined contribution pension scheme managed by The Pensions Trust. The scheme was set up with effect from l November 2006. For each employee who elects to join the scheme or has a Self-lnvested Penslon Plan ISIPPI, the charitable company (at Its sole discretlon) currently pays in 5Yo of the employee's gross pay to the scheme or SIPP. 23
o o o co o m o n o) Ln rri t * oi Ln Ln Q Ln en o) M o w o ¥Xt Ln cn u) ¢1) ftr * Ln 1 0 O m o o) r* P ¢x m o Lr) m Ln rs 0 CCS Ln
NORFOLK COMMUNITY LAW SERVICE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17. Analysis of net assets between funds Unrestrlcted Restrlcted funds funds 2024 2024 Total funds 2024 Un restricted Restrlcted funds funds 2023 2023 Total funds 2023 Fund balances at 31 March represented bv: Tangible assets Net current assets 32,549 437,225 32,549 751,506 1,623 271,306 35,179 177,895 36,802 449,201 314,281 314,281 469,774 784,055 272.929 213,074 486,003 Unrestricted funds Unrestricted funds represent the free funds of the charity which have not been designated for a partlcular purpose. Unrestricted funding was received during 2023/24 from A B Charitable Trust, Broadland Council, The Leslie Mary Carter Charitable Trust, R C Snelling Charitable Trust, Septagon Trust and Tudor Trust. Unrestricted funding is used to cover the costs of services that are only partially funded. Restricted funds Restricted funds comprise the following: - Debt Service This service, whlch provides debt advice for clients made vulnerable by society e.g. offenders, ex- offenders, people with mental health issues or learning difficulties, was funded by Money and Pensions Service, Norfolk County Council, NHS Norfolk & Waveney ICB, Norwich Consolidated Charities, Advice Ul(, National Lottery Community Organisations Cost of Living Fund, Norfolk Women's Fund, Shaw Trust, Tudor Trust, Hopestead, The Henry Smith Charity and the Probation Service. £50,789 revenue funding is carried forward into 2024/25 as part of the Anti- Poverty Project along with equipment acquired through funding for the service with a net value of £519. - Debt Advlce Support Funds are raised to cover the cost of clients applying for Debt Relief Orders or Bankruptcy Orders and similar disbursements. £1,133 remains unspent and has been carried forward to 2024125. Housing Medlation This service 15 partially funded by Norwich City Council to provide a housing mediation service for Norwich City Council housing tenants. All resources were expended at the year ending 2024125. - Family/ Domestic Abuse Service The Family Court Support and Domestic Abuse service was partially funded by Access to Justice Foundation, NHS Norfolk & Waveney ICB, Norfolk County Council, Lady Hind Trust, Noel Buxton Trust, 25
NORFOLK COMMUNITY LAW SERVICE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Office of the Police and Crime Commissioner for Norfollc, Tudor Trust and The Legal Education Foundation. Free Legal Advlce and Volunteers This service is partially funded by the Universlty of East Anglia to organise, manage and train the student volunteers who assist in the dellvery of all NCLS services, including the Free Legal Advice service which is provided by volunteer legal professionals, Funding was also received from Cromer Town Council, Law Society, NHS Norfolk & Waveney ICB and Norfolk County Council. Immigration Thls service was partially funded by Access to Justice Foundation, Norwich City Council, Norfolk County Council, Norfoll< Community Foundation, The Henry Smith Charity, A B Charitable Trust, Simon Gibson Charitable Trust, TudorTrust, NHS Norfolk & Waveney ICB and National Lottery Community Organisations Cost of Living Fund to provide advice on residency status and entitlements and advice and representation for welfare beneflt appeals, particularly for European Economic Area nationals. The service is also funded by the Home Office as part of the EU Settlement Scheme, to enable us to support the application process of European Economic Area nationals living in the UK to applyfor a UK immigration status a5 part of our leaving the European Union. £514 capital c05t5 funded by the service are carried fonmard to 2024125. Social Welfare The Social Welfare Solicitor and Mobile Legal Adviser posts were part funded by Access to Justice Foundation, National Lottery Community Fund, NHS Norfolk & Waveney ICB, Norfolk County Council and Norfolk & Suffoll( Foundation Trust. All resources were expended in the year ending 2023/24. Welfare Benefits The Welfare Benefits Service is partially funded by Access to Justice Foundation, Anne French Memorial Trust, DWP, Norfolk County Council, Norwich City Council, Norwich Consolidated Charities, The Henrv Smith Charity, NHS Norfolk & Waveney ICB, Lillan Armitage Charity, Tudor Trust, Lady Hind Trust, Hopestead, Peoples Postcode Trust, Norfolk Community Foundation and National Lottery Communitv Organisations Cost of Living Fund. £1,029 capital costs funded by the service are carried forward to 2024/25. Hardship Support Vouchers We distributed £10,000 of Hardship Support Vouchers to clients across all services. These were funded through Norfolk Community Foundation, - Accommodatlon £29,386 is carried forward into 2024125, this is the net value of Equipment and Lease Costs & Improvements acquired through funding received for accommodation. Fundraising £2,500 consultancy costs have been carried forward Into 2024125. This funding is to support our application for and implementation of a Legal Aid Contract, 26
NORFOLK COMMUNITY LAW SERVICE LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 - Norfolk Community Advice Network This service is fully funded by Norfolk County Council, NHS Norfolk & Waveney ICB and Norwich Citv Council. £382,802 revenue reserves are carried forward into 2024/25, along with £1,101 capital costs funded by the service. 18. Other flnanclal commltments On 29 March 2021, the company signed a ten-year lease agreement on a property- 14 Prince of Wales Road, Norwich. The agreed rent on the property is £22,360 per annum which is subject to revlew on the fifth annlversary of the lease. The company has given notice to terminate the lease with effect from 29th March 2025 and negotlations are under way to secure a lease on a new property to be completed by the end of the first quarter of 2025. 19. Related party disclosure5 All related party relationships and Interests are required to be disclosed and documented at every Board meeting. There were no related party transactions for the years ended 31 March 2024 or 31 March 2023, 20. Cash generated from operation5 2024 2023 Surplus for the year 298,052 132,894 Adjustments for: Investment income recognised in statement of fi nancial a ctivities DepCiatIon and impairment of tangible fixed assets (9,108) (1,7861 10,578 15,926 Movements in working capital: Decrease/{increase) in debtors (Decrease)/increase in creditors (Decrease)/increase in deferred income 305,607 (133,613) 1169,987) (263,224) 142,222 199,791 Cash generated from operatlons 301,529 225,823 27
NORFOLK COMMUNITY LAW SERVICE NCLS ADVICE SERVICES 2024 2023 Unrestrlcted Funds Restricted Funds Total Unrestricted Funds Restricted Funds Total Funds Funds Incorne 157.936 808.946 966,882 125,467 744.740 870,207 Expenditure 116,584 795,578 912,161 49,985 745.638 795,623 Surplusl (Deflcli) 41.353 13.368 54,720 75.482 {898) 74,584 Fund balances at 1 Aprll 2023 272.929 72,503 345.432 197.447 73,401 270.848 Fund balances at 31 March 2024 314.281 85.871 41KI.153 272,929 72,503 345,432 Other Charities 241,830 INCOME Governrnent and Local Authoritie5 249.450 NCLS ADVICE SERVICES 202>24 TOTAL £966,882 Trusts and Foundations 394.620 Educatr"on 50.000 Other 30.981 Staff Costs 776.395 EXPENDITURE NCLS ADVICE SERVICES 2023-24 TOTAL Client Costs 41.950 £912,161 Office Costs 7196 Other 15.920
NCAN f••ia NORFOLK COMMUNITY ADVICE NETWORK Norfolk Community Advice Network 2024 2023 Restricted Total Funds Restrtcted Funds Totsl Funds Funds Income 400,355 400.355 173.067 173.067 Expenditure 157,023 151,023 114,757 114,757 Surplusl (Deficit) 243,332 243,332 58.310 58,310 Fund balances at 1 April 2023 140,571 140.571_ 82,261 82.261 Fund balances at 31 March 2024 383.903 383,903 140,571 140,571 INCOME Government and Local Authorities 248.635 NORFOLK COMMUNITY ADVICE NETWORK 2023-24 TOTAL £400,355 Trusts and Foundations 151.720 Staff Costs 133.866 EXPENDITURE NORFOLK COMMUNITY ADVICE NETWORK 2023-24 System Costs 6.347 TOTAL £157,023 Office Costs 13.504 Other 3.305