Charlty Reglstratlon No. 1087214 Company Registration No. 04096574 (England and Wales) COMMUNrrY ADVICE AND LAW SERVICE LIMITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 •A(HW8KR• 0711212023 COKPANIES HOUSE SOMERBYS LIMITED CHARTERED ACCOUNTANTS 30 NELSON STREET LEICESTER LE17BA #30 COMMUNtrY ADVICE AND LAW SERVICE LIMITED CONTENTS Page Legal and administrative information Trusle&s' report Auditor's report 9-12 Statement of financial a¢tivities 13-14 Balance sheet 15 Statement of cash flows 16 Notes to the accounts 17-31 COMMUNITY ADVICE AND LAW SERVICE LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mts M E Collier Miss H L Fountain Mr R K Gill-Harrison Mr J Munton Ms R Nixon Mrs K L Rippon (resigned 24 Aprl 2023) Mr C J Smith (resigned 31 August 2023} Chief ExeGu¢ive Offlcer L Chahal Charity number 1087214 Company number 04096574 Prlnclpal address and Reglstered Office 1¥ Floor Epi¢ Hous8 Charle5 Streel Leicester LE1 3SH sta￿tory Auditor Somerbys Limited Chartered Accounlanls Registered Auditor 30 Nelson Street Leicesler LE1 7BA Bankers Lknyds Bank Flc 7 High Street Leicester LE19FS COMMUNrrY ADVICE AND LAW SERVICE LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 The trustees present their rewrt and financial statements of the charty for the year ended 31 Mareh 2023. The trustees have adopted the promsions of the Slalemenl of Recommended Practice {SORPI 'Aeeounting and Reporting by Charities. IFRS 1021 in preparing the annual report and finanoal statements of the charity. The financial statements have been prepared in accordance with the accounting polic4es sel out in Ihe notes to the a¢count$. Administration Details Community Advice and Law Service Limited is a registered charity and a company limited by guarant&8. The liability of members is lrnited to £1 per membef in th8 event of winding up. Its registered offic8 and principle address is shown on page 1. The directors. who also ael as trustees. are shown on page 1. Slrudure, Governan¢• and Management The goveming document of the eharity is the Memorandum and Articles of Assouation. incoTporated on 25 October 2000. The tharity's aims and Obl￿11veS have Changed over lime and revised Memorandum and Articles of Association We￿ adopted on 30 November 2022. Organisation A board of not less than Ihree truslees administer Ihe chanty and the trustees meet not 185$ than four times each year. There are also tsvo sub-committees which meet belween full Board meetings. The Chief Executive Officer has delegated auth)rity for operational matters and provKles regular written updates to the Board. The cuffenl Chief Executive has been in post since June 2021 arKI her remuneration is a￿eed by the Board. There are currentty five trustees on the tthird. and a rewsed strategy for trustee recruitment and succession planning is in place. The charity is in the process of actively recnjiting trustees at present, induding a new Chair. following the resignation of the previous Chair. Chris Smrth. al the end of August 2023 Poliues andprocedures for induction and training oftruslees New Iruslees are aFpoinled in accordar￿e with Ihe ch￿l￿S Arti￿ of AssrKiation; the trustee indudion proces$ is currenty under review. When a new trustee joins the Board they spend time with the Chair. the Treasurer and Chief Executive Officer lo learn more about Communty Advice and Law Serwce Limited.. they are also provided with information about the organisation and guidance on the rok of being a truslee. A new trustee is made aware of trustee responsibilities and the gJvemance cycle. and is provided wthh a copy of the most recent accounts and annual report., a copy of the relevant policies. the Memorandum arKI Arteles of Aswiation: and delaiks of the vision, mission, values, history and opera￿rts of the charity. Risk factors The trustees have continued to assess the major risks k> whith the charity is exposed and we satisfied that systems are in place lo mitigate exposure lo those risks. The charity is currenlty dependent on a relalivety smal range of signffi¢ant fvnding streams, and particularly on the grants that il receives from the Money and Pensions Service for the delivery of debt advice across the East Midlands. While Ihis funding is secure in the short term. there is an ongoing risk that il may be lost as a result of future recommissioning exercises. The trustees are actNety inVo￿ed in managing this risk and in considering strategies to diversify in¢ome streams. COMMUNITY ADVICE AND LAW SERVICE LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 Publlc Benoflt The Twstees confirm that they have complied with the ¢Juty in sect￿ 4 of the Charities Act 2011 to have due regard to the Charity Commissron's general guidance on public benefit. They have refe￿ed to that guidance when reviewing aims and objectives and in planning ftrture activrties. In particular. the Trustees consider how planned a¢livities will conlribule lo the aims and objectives they have set. The Trustees ensure that these activilies are carried out for the public benefit by delivering services thal are valued by the peop￿ it supports and by Ihe adoption of best practice. Ihereby promoting a transparent and effiryenuy managed charity that engenders publi¢ confidence and trusL The charity is established charitable purposes arKI athieves Tts objects through the delivery of specialist advice, sework and representslion from its main premises in central Le￿Ier. from 115 office in Leic£ster County Court and from a range of outreach venues in the community, such as foodbanks, public librar￿$ and community centres, in order to ensura accessibility and visit¥lty for the most vulnerable dienis. 75% of our clients live in neighbourhcrt)ds that are among thg 40 /q mosi dgprived neightourhcods in the UK. The work Cove￿ severai a￿aS of social welfare Jaw - debt ljousing welfare benefits and immigration. To dale. we have needed lo eharge affordable fees lo cover the costs of operating our immigrathM seNice". new funding was secured thi5 year that will enable us to provKle some fvlty funded advice in this area of Law for clients who do not have the means lo pay. The charity a150 ddivers the Energywise Plus proiecl, which aims lo tackle fuel poverty through the provision of specialist energy advice in addition lo advice on income maximisation and money management; this stsrted in February 2023. and followed on from our previous Energywise Project whith ended in August 2022 The Communty Advice and Law servi￿ has been acting as the Lead Partner for the East MidLgnds Money Advice project. funded by the Money and Pensions Serv￿. since 2fJ)6. Building on this regional leadership oxperience, thg charity also secured funding lo esta￿lsh and ￿ad the East Midlands Immigration Netrlork, launched in Apn'l 2023. fvnded by the Jusbce Togelw Iniihqtive., this brings l(*Jether organisations inVo￿ed in not-for-profit iMm￿ration advice from aertsss Ihe Easi Midlands regi￿ in ￿der lo prcrfrrf)le a rn￿e Strateg￿ and eLrflat*)ralNe appwh lo the provision of immigration advice in the regK)n. Objects and Actlvttles The trustees review the aims, objectives and. aclNities each year. This ￿VIeW looks at Ihe SUC￿$$ of aclivilies and the benefit they have brought to the groups of people whth the tharity is sel up to he￿. The Community Adwce and Law serv￿ is estsblshed for charitsble purposes and its objects are as follows: To relieve persons who are in conditK)ns of need. hardship andlor distress and who are resident within th8 East Midlands area. hereinafter referred to as the -area of benefit.. but without limiting the foregoing by the provision of legal advice. assistsnce and represenlalion. To advance the education of the public by improvement and diffusion of knowledge of the law and the practice of the law and the administration of justice, having regard esperyally to those areas of the law which are of particular con¢em to poor people or are directed to the relief of povety. Ch8rit￿s aims The Communty Advice and Law Servi¢e has developed a revi$ed vision and mission slatement in order to reftect what it hopes to achieve through the delwery of its charilabk objects. Our vision is of a fair and inclusive society in %thich everyone ha$ acces$ to justice and the opportunty to futFIl their potential. Our mission is to empower people lo Iwe happier lives by providing professional advice and advocacy that enab￿S them to resolve their problems effectivety. In doing this. we to: COMMUNITh ADVICE AND LAW SERVICE LIM￿ED TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 Enable people lo assert and enforce their rights. . Empower people lo improve their circumstances. Give a voice to those who are unheard.. . Support pe￿e to make positive changes in their lives,. Enhance people's overall sense of wellbeing.. Build resilience in individuals and al a community level- Promote a fairer and more indusive society- We seek to delNer this mission by pyoviding free, independent, confidents'al and qualily-assured legal adV￿e seNices lo individuals across the area of benefit, for the advantsge of the public. subject to funding conslr8ints.' by promoting self-help where appropriate and offer casework support for those una￿8 lo deal with legal matters alone- and by ensuring that all services are avai18ble lo all seclitins of the population irrespective of gender, race, ethnic origin. disability, age, nationality, national origin. sexuality, religion or belief, marital stalus an¢J social class. and ¢hallenging all fomis ol unlawful and unfair discrimination. There is a >year strategy in place to ensure Ihat we deliver our aims, wilh specific obiectiv8s focused around 4 key themes.. meeting the changing needs of our communty: aspiring for excellence in everything we do.. growing our rga¢h and influer￿e.. and building a sustainable future. The strategy is SUPFrfxied by a detaded imp￿Menta￿On plan which is reviewed by the Strategy Subcommittee quarterly. Strateg￿$ to aCh￿ve rnain objecls for the year The strategies employed by thè eharity to meet its objectives include the following: The provision of face-lo-face advice sessions from tts premises in central Leicesler. from its pemanent office at Leicester County Court and via telephone. video call and e-mail., The delivery of advice sessions at community venues such as focdbanks. librarie$ and community cenlres, and in partnership wlh eommunty OTganisakn"ons based in areas of high deprivation in ortler to increase aecess for disadvantsged people andlor excluded groups. The prowsion of additsonal support lo help dienls access and eThJage 8ffectivdy with our advice, induding personalised support for clients with ment81 health difficulties. NefvIo￿1n9 and collaborativ8 working wth a range of slatutory and voluntary sedor agencies. Criteria by whrh Chaiity measures its success The charity uses a number of measures to evaluate its r*rf0M￿nce. induding progress against our strategic implementatson plan.. the extent to which we are able to meet intemal and exlemal targets,. our success in delivering positive outcomes for clients; feedback from service users and communty partners; and our success in securing funding for new developments. On some projects. we are also working in partnership with b¢al universities lo assess the impact and effectiveness of our work. As part of our strategy going forward. we are continuing lo develop the chafity's use of data and evidence in order lo measure the impact of our services more effectively and to inform future Se￿lee development. signif￿anCe of volunteer staff The charily has 8 very limited number of volunleers who make a very valuaNe contribution to the work of Community Advice and Law Service and the thanks of Ihe Board of Tnjstees and staff go to them for their commitment lo enhanung the delivery of the charity's work. COMMUNITY ADVICE AND LAW SERVICE LIMITED TRUSTEES, REPORT (CONTINUED FOR THE YEAR ENDED 31 MARCH 2023 Achi•v•ments and P•rforni•nc• Achievements of obJe¢twes During the year, the charity provided specialist advice to 3.149 unique indNiduals across four areas of so¢ial welfare law,. this represents an increase of around on the previous year. In addtti.on to the services provided from the charity's main premises in central Leicesler. from its pem)anenl offKe at Leicester County Court and via remote channels suth as telephone, video ￿11 and e-mail, the charity has 81s0 delivered advice sessions at 16 outreach locations across Leicester, including public libraries. foodbanks and community centres, Ihereby facilitating access for the most vulnerable peopkn in the community. The charity advised on 4.280 differenl cases in total, supwrting local residents lo deal with £12.6 mllion in problem debt.. delivering financial gains for clients in excess of £2.6million.' and preventing 137 households from b￿ornIng homeless. In addition, 301 dients were supported to resolve their immigration issues.. 175 people were supported wth issues relating lo fuel poverty., and 77 clients were supported into employment. educats.on or training. 98Yp of clients say that they would recommend CALS to their friends or family rf they needed advice,. 96% of dients reported an improvernent In their mental well*eing after receiving advice, in projects where this was measured. Debt caseW￿k remains the largest area of work. accounting for 63Y(* of the cases dealt with.. this is broadty similar to the proportion of our work that was focused on debt last year. Other signrficanl areas of advi¢• included welfare benefit5 {13Vo}, housiThJ (16°A) and immigration (7%). We represented over 300 dients in court during the year.. this represents an increase against the nun*er of hearings attended in previous years, but il is stsll significantly below pre-covid levels. We have eonlinued to hold a legal aid contract and to operate the Housing Possession Court Duty Scheme for clients who present on the day of their hearings withoul representat￿n. We have continued lo build on {￿r C￿reath projects in the kxal community, developing strong and effe¢tive partnerships with 8 range of commvnty organisalions that hosl outreach sessions for OUT advisers. Our original Energywise Proje¢l ended in August 2022. but we secured new funding for a follow-up project, Energyv4ise Plus, starting in February 2023, thereby enabling us to re-start our work on provKling specialist energy adv¢ce to tackle fuel povety. Our application for this funding attracted exceptionalty strong SUPI)ort from communty partners due lo the high level of demand for energy advice arising from rising energy prices- we were also authorised by Leicester City Ci)un¢il lo alkjcate targeted support to individuals slruggling wilh fuel arrears. We obtained additional funding from Independent Age to deliver targeted support for ￿der peop￿ to support them through the cost-of-living crisis although service delivery had lo be delayed due lo staff recfuitmenl challenges. Our F¢xKlbank Plus proie¢t. which seeks lo tackle the undedying causes of food kh)vety by providing adviee at foodbanks across Leicester City, wa$ also extended thanks lo new lunding from Leicesler Cty Council Public Health: as a part of this project. we have been working with the Public Heath Team and De Montlort Universty lo gather data C￿ the impact of poverty and of ovr advice on mental wellbeing. After many years, the Moneywse Plus projecl sadly came to an end in March 2023. after having supported numerous vulnerable individuals into employment. education or training over many years,. all of the staff working on the project were offered opportunilies to Iransfer lo altemative roles within the team. Grant-making pollcy CALS has continued lo play an inlluential role in the regional adY￿e sector. acling as a lead organisation for partnership funding bids and distribut￿g sub-grants to partner charities in accordance with funding agreements. This activity enables us lo facilitate access lo high quality advice. assistance and representalion for many more people throughout the region, while also providing us wilh opF4)rtunI￿eS to share best practice and learn from other organisations in order to improve the overall quah'ty of the Se￿l¢e$ that we deliver. COMMUNrrf ADVICE AND LAW SERVICE LIMITED TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Through our ongoing leadership of the East Midlands Money A(fvice Project (which we have been leading since 2006}, we distributed £2.7million in sub-grants in 2022-23 10 20 wistered charities across the region who have worked with u5 lo deliver this project. Together. this enabled us to support 16,488 clients aryoss the East Midlands region to deal with problem debt. Building on this regional leadetship role. we secured an addilional grant of £450.000 this year (which will be received in 2023-24) to launch the new East Midlands Immigration Network. vitlh Ihe aim of promoting strategic cooperation and collaboration be￿een not-for-profit providers of immigration advice across the East Midlands Region. A significant proportion of Ihis will be dislribute(J lo our dejivery partners in the region. as per our agreemenl with the nder. Fundrai$Sng actlvltSes The charity does not carry OLrt signiftant fvndraising a¢tNities. Flnanclal Revlew Review of aclivilies The eharity continues to look for ways of improving and devewing its adv￿ services to meel the increasin9 needs of the many marginalised groups and individuals in our communitses, and lo pursue opportuni(ies that will move it lo a more suslainable future tfvwgh devewng the use of volunteers wthin the organisalion, and its C￿lInUed membership of consortia lo increase opportunitw for partnership as well as sec#Jring new contracts aTrJ grants 10 deliver services. Durrng the year the charity had total inc¢yning resiwrces of £4.073.216 {2022 £4.253.912). total funds available at the year-end amounted to £547.443 {2022 - £515.567}', of these funds £165.439 12022 - £228,488) related lo restrieled funds. the balance being unrestricted funds of £382.004 (2022 £287,079}. Free reserves, a$ defined by SORP 2015, amounted to £353.255 (2022- £252,472). Reserves poI￿Y As part of the fffiancial management of Community Adv￿ and Law SeNice. the Board of Tnjslees have set a long- temi target of accumulating free reserves wh￿h represents a minimum of 25% of the charity's annual operating ￿$ts (excluding payments to delivery pwthers). These reserves will enable the charity to deal with Ihe followng contingencies.. Any ¢ash flow problems when waibng for grant or contract income to be paid Covering staffing shortages due to sKkness or malemity leave Cuts or reductions in funding., In the event of closure. three rnonths runniTrJ costs to wind LV the organisalion ￿ pay redundancies and leasehohj liablilies. Al presenL the charity's lurKls are slightty bebw this desired level. The Trustees are aware of the shortfall and are looking at ways to resofve the silual#)n. The policy is rewewed amualty when the Board of Trustees sets the budget for the foltowng financial year. COMMUNITY ADVICE AND LAW SERVICE LIMrrED TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Pay Awards Recommendations are made to Trustees by the ChEf Exeurtive Officer for anrwal pay awards induding any perfomiarKe related or enhan￿rnents in pay. The Board of Trustees are responsible for agreeing any recommendations. Future Plans The charity's aims are lo continue lo deliver and develop its woth to ensure that advice service5, delivered by the voluntary sector, are maintained. The charty recognises the need to ensure that the organisation rernains robust and wil review its position al least annually based on the ￿jthme of funding bKls made or the cessation of income streams. The charity's prioritiès for 2023124 are.. To continue lo address current gaps in service provisK)n so that il can provide the typg of advice that its clients need, when and how they need it.. for example. we wll appoint a new specialist housing caseworker to he￿ us deal wilh unmel demand in this area and we will launch a new prqecl to pmvide fully funded immigration advice for c&ents who do not have the means lo pay for our semtes. To proactively reach out to the people who need rts help the most by working in partnership with other organisalions lo embed services in kxal c￿nmunitieS so that its support is visible and a￿essIble lo all; in particular. we aim to expand the range of foodbanks and other communty organisalions that we work with lo deliver our outreach activty. To adopt a holistic. person4entred approach to senrfice delivery that is organised around client needs rather than organisational structures or funding St￿aMs.. in particular. we will focus this year on improving the support that we provide lo clients with mental health difficulties who are al risk of disengaging from our advi￿ by employing an Advice Support Worker lo provide pefsonalised svpport lo these ¢I￿nts lo help them access and slay enga9ed the advice process. We will also provide a programme of training for all of our frondine staff on issues such as mental heamh awareness. suicKle prevention etc. To consolidate our reputation for speualist athice by joining the Law Cent￿$ Network and organising a high profile event to launch our new identity. while continuing to invest in prevention and earty intervention strategies wherever possible.. To proactively seek lo influence decisions on soual policy by highlighting the issues that affect its dients to those with the power lo address them: To promote best praciice across the wder sector thrwJh its involvernenl in local, regional and national partnerships. including the East Midtands Money Advice Partnership and the new East Midlands Immigration Nelwork.. To deliver on all of our commitments to the highest possible sI￿dard. and lo embed a Culture of learning, innovation and continuous improvement into eVe￿ing we do.. To continue with our work on developing a suslainable funding model Ihal will enable il lo continue lo deliver services far into the future. induding the dNersificalion of income streams and ensuring that the charity is well placed lo bid successfully for grants and contracts in Ihe future. COMMUNrrY ADVICE AND LAW SERVICE LIMITED TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Tru$t99s' R8$ponsibllltles The Iruslees (who are also the diredors of Communrty Advi¢e and Law SeNce knmited for the purposes of company lawl are responsible for preparing the Annual Report and the financial ststemenls in accordance wrf(h applicable law and United Kingd￿￿ Accounts"ng SL7ndards Iuniled lQ"ngd¢)m Generally Accepted Accounling Practice). Company law requires the charity trustees to prepare financial stslemenls for each financial year, which give a true and fair view of the stste of affairs of the chanty and of the incoming resources and application of resources, including the income and expenditure. of Ihe eharity for that period. In p￿paring these financial ststements. the trusl•ès are required to.. select suitsble accounting pdic4es and then appty them Cons￿lent1Y. observe the méihods and prinaples in the Charitw SORP (FRS 102). make judgements and estimates Ihat are reasonable and pnjdenl., state whether applicable UK Aecounting Standards have been followed. subject to any material departures disd05ed and explained in the financial stslements.. prepare the financi81 slaternnls on the grxrKJ ccrtem basis unless is inappropriate to wesume that the charity wil continue in 0￿ratiO The lyuslees are responsible for keeping proper accountin9 records which disclose wrth reasonable accuracy al any time the financial posilion of the charity to enabte them to ensure that the financial statements comply with the Companies Act 2006. They are responsible for safeguardirvJ the assets of the tharity and hence for lakirKJ reasonable steps for the prevenlKJn and detection of fraud and other irregukrities. In so far as the trustees are aware.. there is no relevant audit infom)ation of which the charity's auditor is unaware" and the Iruslees have taken all steps that they ought to have taken lo make themselves aware of any ￿levant audit information and to establish that the auditor is aware of that infomation. Auditor A resolution Proposing that Somerbys Limiled be re-appointed as audr(or of the eharity will be put to the Annual General Meeting. This report has been prepared in accc*dance with tha provisions applicable to cornpanies entiued to sma ¢ompanies exemption. On ￿hall of the board of Trnstees J Munlon Trustee Date: 22 November 2023 COMMUNITY ADVICE AND LAW SERVICE LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITY ADVICE AND LAW SERVICE LIMITED Opinion We have audited the financial stslements of CC￿munty.AdV1¢e and Law Semce Limfted {the 'charitsble company'l for the year ended 31 March 2023 whieh comprise the Statement of Financial Activities. Ihe Balance Sheet, Cash Flow Slatemenl and notes lo the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their p￿paratsOn is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Repo￿ng Standard appli¢8ble in the UK and Republic of Ireland Iunited lQ'ngdom Generally Accepted Accounting Practice). In our opinion the financial statements= give a true and fair view of the state of the charitable company s affairs as at 31 March 2023. and it$ incoming resources, including its income and exp8ndilure. for tt)e year then erKled'. have been properly wepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepa￿d in accordance with the requirements of C(Thpanies Act 2CNX. 8a$i$ for opinion We conducted our audit in accordance with Intemational Standarts on Auditing {UK) IISAS IUK}l and applicable law. Our responsibilities under Ihose standards are fur1her described in the Audilorfs responsibilities for the audit of the financial statements section of our report. We are independent of the tharity in accordance with the ethical requirements that are relevant to our audit of Ihe financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in aC￿rdance wth these requirements. We believe that the audrt evidenee we have obtained is suffi¢ient and appropriate to provide a basis for our o￿nion. Conclusions relatSng to golng ¢onc•rn In auditing the finanryal statements, we have ¢ondude(l thal the Trustees use of the gting concem basis of accounting in the preparation of the financial statements is ¥propriate. Based on the work we have performed, we have nol 1dentrf￿d any material uncertainties relating to events or ondilions that, individualty or collectively. may cast significant doubt on the charitable cornpany s ability to continue a5 a going con¢em for a peri¢)d of at least tsvelve months from when the financial slatements are authorised for issue. Our responsibilities and the res￿nsIbIlitieS of the Trustees with resp8cI to going rJJncem are described in the relevant sections of this report. Other informatton The Iruslees are responsible for the other infomation. The other infomiatW￿ Comprises the infornialion induded in the trustees. annual report. other than the financial stslements and our audilorfs report thereon. Our opinion on the financial statements does not cover the other infomiation and. except lo the extent othetwise expb'citly staled in our report. we do not express any fomi of assurance Conclusion thereon. COMMUNrrY ADVICE AND LAW SERVICE UMrrED 10 INDEPENDENT AUDrroR'S REPORT TO THE MEMBERS OF COMMUNrrY ADVICE AND LAW SERVICE LIMrrED (CONTINUEDI In connection wth our audrt of the fnancial statements. our responsibility is to read the other information and, in doing $0, consider whether the other inf0m￿tion is malerrafty inconsistent wrlh the financial statements or our knowledge obtained in the audit or otherwise appears lo be materially misstated. If we idenlrfy such material inconsistencies or apparent material misstaiements. we are required to delemine whether there is a material misstatement in the financial slalemenls or a material misstslemenl of the other infomation. If. based on the work we have perfomed, we conclude that there is a material misstatement of this other inforniation, we are required to report that facL We have nothing to report in this regard. Oplnlons on other matters prescrlbed by the Companles Acl 2006 In our op¢nion. based on the work undertaken in the course of the audit: the information given in the Iruslees. report for the financial year lor whth the finan¢k41 stslements are prep8red is consislenl with Ihe financial staterr￿r•ts,. and the trustees. report has been prepared in accordance with appkable legal requirements. Matters on whlch we are requlred lo report by except1¢ In the light of our knowledge and understanding of ts charibble cornpany and its environment Obta￿ed in the course of the audil, we have nol Kjentified rnaterial misstatements in the trustees. rephm. We have nothing to report in respect of the foltowing matters in relation to which Ihe Cl￿panIeS Ad 2006 ￿qUireS us lo report lo you if, in our opinion: adequate aceounting records have not been kept by the tharitable company, or returns adequate for our audit have not been r￿e1Ved from branches not visited by us" or the charitable company's financial ststements are not in agreemenl with the accounting records and retums.. or certain disclosures of direclots, remunerab.on specified by law are not made., or. we have not receNed all Ihe infomatron and explanations we require for our audil. R•sponsibilltles of trustees As explained mrye fully in the truslees. responsibilities statement set out on page 8. the Iruslees are responsible for the preparation of financial statements which give a true and fair view. arHI for such inlemal control as the Iruslees detemiine 15 necessary to enable the preparation of financial statements that are free from material misstatement. whether due to fraud ry error. In preparing the finanoal slatements. the Iruslees are responsible for asse55ing the charitable Company's ability lo continue as a going concem, disck)sing, as applICa￿e, matters related to going concem and using the going concern basis of accounting unless the Injstees either intend to liquidate the charitable company or lo cease operations, or have no realistic altemative bul lo do so. COMMUNrrY ADVICE AND LAW SERVICE LIMrrED 11 INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITY ADVICE AND LAW SERVICE LIMITED (CONTINUED) Audllor's responslbllltles for the audtt of the financlal sL*ements Our objectives are to (￿tsIn reasonable assurance about whether the financial ststements as a whole are free from material misstslemenl. whether due lo fraud or error. and lo issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurants but is not a guarantee that an audrt conducted in accordance with ISAS {UK) will always detect a material misstatement when rt exists. Misstatemenls can arise from fraud c error and are cOns￿ered materral rf. rndividualty or in the aggregate. they could reasonabty be expected to influence the economic decisions of users tsken on the basis of these financial ststements. Irregularities. including fraud. are instsnces of nonrycompliance with laws and regulations. We design procedu￿$ in line with our responsibilities, outlined above, lo detect material misstalements in respe¢l of irregularities. including fraud. Tho extent to which our procedures are capable of delocting irregularities. including fraud, is detailed below. The risk of not dgte¢ting a material misstatemenl results.ng from error is considered to be hjw. The risk of not detecting a material misstatement resulting from fraud is hNJher. a5 fraud may nvofve collusion. forgery, intentional omissions. misrepresentations. or Ihe override of inlemal controls. In the context of Cornmvnity Advice and Law Service Limited. we have identffied Specific laws and regulations, such as Law Society and Olfice of the Immigration Services CommissKin8r re9ulalions along with 9eneral Commercial laws and regulations. such as.. Companies Act 2CK16.. Charities Act 2011: Charity Commtssion guKlance" Heallh and Safety legislation. GDPR and employment law. Our understsnding of the legal and regulalory framewotk applicable to Communty Advice and Law Service Limited and how the charitable company has complied with its obligations has been obtained by enquiry of managemenl and those charged with governarte. As part of Our enquiries we have discussed polaes and procedures on compliance with laws and regulations and whether any instsnces of non Com￿lanCe have ocojrred. Oui understanding of the charitsbie company's policies arKI procedures on fraud risk has been obtained through enquiry with management as lo the control activities. operational systems in place and whether there knOw￿dge of any actual, svspected or alleged fraud. We consider that the audit team collectivefy had the apwopriate compete￿e and capabilrttes to identify or recognise non-compliance with laws and regulations. Durin9 our audit work there were no s￿nIficant instsnces of non- compliance identified. In response lo the audit risks identified in respect of irregularity and fraud. we have undertaken the following procedures". Enquiry of management. and those Charged bvith govemance around actual and potential liloation and claims. - Enquiry of management to Mlenknfy any instances of non 11.223) Cash flows from flnanclng actlvltles Interest received Cash generated by flnanclng actlvllles Increase in cash aTrd cash equivalents in the year 106.330 164,303) Cash and cash equivatents at the beginning ofthe year 481,291 545.594 Totsl cash and cash equivatents at the end of the year 587,621 481.291 COMMUNrrY ADVICE AND LAW SERWCE Um￿ED 17 NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2023 A¢¢ount6ng poli¢igs 1.1 General infomiation and basis of prgparotion The charity is a private company limited by guarantee without share capital. The charity is registe￿d in EnglaThJ and Wales. The registered offKe is 11t Flcor. Et¥c House. Charles Street. Leicester, LE1 3SH. AcGounting convention The financial slalements have been prepared in accordance with the Charity's governing document. the Companies Act 2006 and "Accounting and Reporting by Charities Statement of Recommended Practice applicab19 to charities preparing their accounls in accordance with the Financial Reporting Sl8ndard applicable In the UK and Republic of Ireland IFRS 102}" (issued in October 20191. The charty is a Public Benefit Entity as defined by FRS 102. The financial ststemenls are wepared in slerliThJ, which is the funclional ¢y￿nCY of the ¢harity. The a¢¢ounts have been prepared under the histr*ical ￿st convenb)n. The prirtipal accounting policies adopted arè sel out below. 1.2 Fund$ Unrestricted funds are available for use al the discretion of the trustees in furtherance of the general obj￿INeS of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the trustees for pa￿"cular Purposes. The aim and use of each designated fund is sel oul in the notes lo the financial statements. Restricted funds are funds ￿1¢h are to be used in accordan￿ with Specif￿ restrictions imposed by donors or which have been raised by the eharity for partieular purposes. The cost of raising and administering such funds ar8 charged againsl the Specif￿ fu￿1. The aim and use of each restricled fuTrJ is set i)ul in the notes to the financial stslements. 1.3 Income re¢ognltl¢>n All incoming resources are included in the Statement of Finanaal Activities (SOFA) when the charity is legalty entit￿￿ to the income after any performance conditions have been mel. the amount can be measured reliabty and il is probable that the income wll be received. For donalions lo be recognised. the charity will have been nOtif￿d of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance befor& enliuemenl can be oblained then income is deferred until those conditions are fully mel or the fu￿lMent of those condition$ is within the control of the charity and it is probable that they will be fulfilled. COMMUNITY ADVICE AND LAW SERVICE UMrrED 18 NOTES TO THE ACCOLINTS (CONTINUED) YEAR ENDED 31 MARCH 2023 Accountlng pollcles convd 1.3 Income recognltlon {continued) ()onated fa￿lItIeS and donaled Fyofessional services are recognised in income at their fair value when thelr economic benefil is probable, it can be measured reliabty and the charity has ¢onlrol over the item. Fair value is determined on the basis of the value of the gift lo the chanty. For exampk. the amount the charity would be willing lo pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure. No amount is included in the financial statements for volunteer time in line with the SORP {FRS 1021. Fixed asset gifts ￿ kind are rec(y3nised when receivable a￿1 are I￿luded at fair value. They are not deferred over th& life of the a$seL For legaeies. entidement is the earlier of the Charity being notif￿ of an impending distribution or the legacy being received. Al this point income is recognised. On occasK)ns legacies will be notffied to the charity. however, it is not possible lo measure the amount expected to be distributed. On these occasions. the legacy is treated as a Contingent asset and discknsed. Income from trading a¢lNtknes include$ in￿rne eamed from fundraising events and tradin9 activities to raise funds for the charity. Income is received in exchange for supplying gts)ds and services in order to raise funds and 15 recognised when enlidement has (Kcurred. Income from govemment and other grants are recognised at fair value when the charity has entitlement after any perfomance conditions have been met, (( is probable that the income will be received and the amount can be measured reliably. W enlillement is not met then Ihese amunts are deferred. Investrnent income 15 eamed through holding assets I(￿ investment purposes such as shares and propety. 11 ineludes dividends, interest arKI rent. Where it is not practicable to ￿entyty investment managem8nl costs incurred within 8 scheme with reasonatAe accuracy the investment income is reported nel of these costs. It is ineluded when th8 amount can be measured reliabty. Interest income is recognised using the effective interest method and dividend and rent income is recognised as the charity's right to receive payment is established. 1.4 Expendlture recognltlon All expenditure is accounted for on an accruals basis and has been classified under headings Ih8t aggregate all costs related lo the category. Expenditure is recognised where there is a ￿gaI or constru¢live obligation lo make payments to third parties. it is probable that the setttemenl will be required and the amount of Ihe obligalion can be measwed rdiably. 11 is categorised under the following headings.. Costs of raising funds includes salaries. expenses and ovetheads. Expenditure on charitable activitses indudes salaries. expenses and ovetheads. Other expenditure represerbts those items nol falling into the categories aLx)ve. Grants payable to third parties are wilhin the charitable objeclNes. Where u￿ondItiOnal grants are offered, this is accrued as soon as the recipient is notified of the grant. as Ihis gives rise lo a reasonable expectation that the recipient will receive the grants. Where grants are conditN)nal relating to perfornar￿e then the grant is only accrued when any unfulfilled conditions a￿ oulside of the control of the charity. COMMUNrrY ADVICE AND LAW SERVICE LIMITED NOTES TO THE ACCOUNTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accountlng policles ¢onVd 1.5 Svpport costs allocation Support costs are those that assist the work of the charity but do not direclty represent charitable activities and include office costs, governance costs and administrative payroll costs. They are incurred dire¢lly in support of expendrture on the objects of the chaiity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to partI￿lar heading5 they have been allocated lo cost of raising fvnds and expenditure on charitable activities on a basis consistent with use of the resources. Fund•raisirKJ costs are those incur￿0 in seeking voluntary contributions and do not include Ihe costs of disseminating infon7)alion in support of the charitatAe activities. 1.6 Tanglbkn fixed assets Tangible fixed assets are stated at tost lor deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directty attributsble to making the asset Capable of operatiThJ as inlended. Depreciation is provided on all tsngible fixed assets. at rates calculated lo write off the cost. less estimated residual value. of each asset on a systematic basis over its expected useful life of four years. The gain or loss arising on disposal of an asset is detemiined as the drfference be￿een the sale proceeds and the earrying value of the asset. and is eredited or tharged to the income and expenditure account. 1.7 Cash and cash equivalents Cash 8t bank and in hand are basic financial assets and include cash in hand, deposits held al call with banks, other short-term I￿Uld inveslments vrith original maturities of three monlhs or less. and bank overdrafts. Bank overdrafts are shown within borrowngs in current liabilit￿s. 1.8 Dobtors and creditors rgcelvable I payable within one year Debtors and creditors wth no stsled interest rale and receivable or payable within one year ￿ recorded al transacts'on price. Any k)sses arising from impairment are recognised in expenditure. 1.9 Oerivatlves OerivatNe financial instruments are initially measured at fair value at the date on whith a derivative ¢ontract is entered into and are subsequenuy measured al fair value through profit or loss. 1.10 Impalrnient Assets not measured at fair value are reviewed for any indication that the asset may be impaired al each balance sheet dale. If such indication exists. the recoverable amount of the asset. or the asset's cash generating unil, is estimated and compared to the carying amount. Where the carrying amount exceeds ils recoverable amount. an impaimienl loss is recognised in profft or loss unless the as5el is carried at a revalued amount where the impairmenl knss is a revaluation decrease. 1.11 Leases Rentals payable and ￿CeiVable under opeffaling leases are charged to the SOFA on a straight line basis over the period of the lease. COMMUNrr( ADVICE AND LAW SERVICE LIMrrED 20 NOTES TO THE ACCOUNTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 A¢countlng policles confd 1.12 Employee bonefils When employees have rendered services to the charity. 5hort-term employee benefrts lo which the employees are enlilled are recognised at the undiscounled amount expected to be paid in exchange for thal setvice. 1.13 Tax The charty Is an exempt charity ￿thIn the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and. therefore. il meets the definition of a charitsble company for UK corporation tsx purposes. 1.14 Golng con¢•rn The financial stslernents have been prepared on a going concem basis as the trustees believe that no material uncertainties exist. The Injstees have considered the level of fvnds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expendrture is suffiuenl with the level of reserves for the company to be ablg to Continue as a going concem. 1.15 Judgement and key sources of estimatlon uncertalnty The company rn8kes estimates and assumptions conceming the future. The resulting accountrng eslimales will. by definrtK)n, seldom equ81 the related actual results. The estimates and assumptions that have a significant risk of causing material adjustmenl lo the carying wnoun15 of the assets and liabilities within the next financiol year a￿ addressed below. fi) Useful economic lives of tangible assets.. The annual depreciation charge for tangible assets is sensitive to changes in the estimated usefijl economic lives and residual values of the assets. The usefvl econom￿ INes and residual values are reassessed annualty. They are amended when rtecessary to refiect current estimates. based on technological advancement. future inveslmenls. economic utilisation and physical condition of the assets. See aecounting policy note (above) for the useful economic INes for each class of assets. (li) Expenditurn allocations.. Expendrture is apportioned where rt Trlates to moTr than one ¢ost catewy. (iii) Pension liability.. The closing liability and annual pension charge is sensitive io Ihe assumptions made by the pension scheme . COMMUNrrY ADVICE AND LAW SERVICE LIMrrED 21 NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Income from charltable actlvltles 2023 2022 Contractual payments Legal Aid income Immigrabon iruime 0￿r 3,927.094 75.453 56.243 13,026 4.144.424 45,029 64,123 4.071,816 4,253.676 Anatysis of Expenditure Slaff costs Deprecialion Other ¢osts (Note 7> (Note 9) {Note 4) Total 2023 Total 2022 Charitable actIvI￿e5 Money advice -genwal -financial capabihty 1,022.080 102.445 14,019 330 177.707 13,816 1,213.81 116.591 1.414,685 98.327 1.124.525 14.349 191,523 1,330,397 1.513.012 Governanc• ¢osts (r%)te 6) 6.130 6.130 Grants payablg (note 5) 2.704.813 2,704,813 2,594.261 1.124,525 14.349 2.9)2.466 4,041,340 4,113,217 Other costs Other costs indudg the foll¢￿vIng support costs: . Unrestrl¢t•d funds 2023 ReStr1¢t￿ fund$ 2023 2022 2022 Establishment Insuran Project costs Recwitmenl and training Information technology Equipmenl and supplies Communication and markelw Bank charges and loan interest Legal and Fffofessional fees Staff travel and subsistence Sundry expenditure 13.861 1.464 7.657 3.820 5,053 3.035 4,207 272 31.421 3.971 12,138 8.767 14,860 6.451 10.373 667 29.188 8,469 12.319 47,744 4,513 78.547 13.055 25.465 4.669 18.872 1.008 30,508 3,436 17,917 5.622 247 521 114 390 21 16,158 374 52.899 24.507 138.624 245,734 Costs specrficalty incuffed on a Part￿￿lar project have been aM¢xated againsl that fund, the balance of olher costs are allocated according to the number hours worked on by each em ￿0Yee on each project. COMMUNtrY ADVICE AND LAW SERVICE UMrrED NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Grants pald Grants were payable during the year to 20 delrvery partners involved in the Ea$1 Midlands Money Advice project to provide face to face debt adv￿e. The amounts payatje lo each partner were as follows: Pald In year Reservod at yèar •nd Total Citizens Advice Ashfiokl Citizens Advice B8ssellaw Citizens Advice Broxlowe Cilizens Advice Chesleffield Community Law S8Nice Northarnpton and County Citizens Advice Derbyshire Districts Derbyshire Law Centre -citizens AdV￿e Leicestershire Citizens Advice Lincoln Citizens Advre Lindsay Citizens Advti Mansfield Citizens Adwee Mid Lincolnshire Citizens Advice North East Derbyshire Citizens Advice Nottingham and District Nottingham Law Centre Saffron Resouree Cenlrg Citizens Advice SheThvood and Newarke Citizens Advice Mid Mercia St Ann's Advice Centre Citizens Advice South Lin¢otnshire 59.430 154.651 76,943 107,740 276.684 198.655 150,834 145.419 36.835 117.007 89.893 98,829 98,040 272.506 79.442 43.096 70.489 336,863 95.700 163,963 12) 59.428 154,651 76,943 107,740 276,684 198.655 150.834 141,594 36.835 117.007 106,334 97,627 98.040 272,506 77.026 43.096 70,488 336.020 95.604 163,958 13,825) 16,441 11.2021 12.416) 11} {8431 1961 151 2.673,019 8.051 2,681,070 23,743 Grants paid lo individuals 2.696.762 8.OS1 2,704,813 A grant was receive Nel (increaseydecrease in L￿gIble fixed assets (4.242) 10,100 Net movement in fvnds available forfuiure activities 90.683 152,9491 COMMUNrrY ADVICE AND LAW SERVICE LIMrrED 26 NOTES TO THE ACCOUNTS IcopifiNUED) FOR THE YEAR ENDED 31 MARCH 2023 13 Penslon costs The company Part￿1pateS in a mLkn' . ery)hJyer stheme whth provM1es benefits to some 638 non-associated participating employers. The seheme is a defined benefft scheme in the UK. 11 is not possib￿ for the company lo obtain suffieienl informali¢)n to enable it lo account ￿ the scheme as a defined benefit stheme. Therefore. it accounts for the scheme as a defined contribution scheme. PenS￿n scheme costs are allocated be￿een restricted and unrestricted costs based number of hours worked (ffi e&h project The scheme is dassrfied as a 'last man slanding arrangement,. The￿f0￿. the company is potentially liable for other participating employerfs obligatti)ns rf Itv)se emF4oyeFs are unat40 to meet Iheir share of the scheme deficit following withdrawal from the sdbeme. The last full actuarial valualion fc< the scheme was carl￿d oul 30 September 2020 shw.ng a def￿(( and the trustees asked the part￿lPatirmJ employers to pay additional contribub"ons. Section 28.11A of FRS 102 requires deficit re(¥Jvery payn￿nts lo be fecryThsed as a liability. Th8 movemenl in the provision is sel out below. 2023 2022 Balance sheet liabilty at 1 April 2022 Deficit contribution paid Interest cost (SOFA) Impacl of any change in assumptw Amendment to contribution schedule TTO (2811 2.866 17251 17 1181 1.370 1131 Balance sheet liabilty 491 770 This liability represents the nel present value of the deficit rA)ntribUti￿S agreed as at the ac￿nting dale and has been valued usirvj Ihe folkjwing aS￿mp￿On$. set by reference lo Ihe duration of the defiu'l recovery payments.. Mar¢h 2023 Mar¢h 2022 Mar¢h 2021 Mar¢h 2020 March 2019 Discount rate applied lo future recovery plan contributions due 5.5> 2.35% 0.66°h 2.531) 1.39% On the basis Ihat it would not be wactical to split the cost of the deficrt reckntion payments behveen current and histori¢al reslricted and unrestri¢ted furvJs all of Ihe costs have been charged to unrestricled funds for Ihis year and for previous years. COMMUNrrY ADVICE AND LAW SERVICE UMITED NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 14 Analysls of net assets betwèèn funds Totsl nds 2023 Unrgstrlcted funds Restrfcted funds Total funds 2022 Fund balances at 31 March 2023 are represented by.. TaNJible T￿ed assets Current assets Credf(ors: amounts falling due within one year Creditors: amounts fallng due over one year Provisions for liabilrties and charges 12.600 397.906 16,149 301,153 28.749 699.059 34,607 669,962 (28.011) {151.8631 {179.8741 1188,2321 491 491 770 382,004 165.439 $47,443 515,567 15 Restrlcted funds 2023 Openlng Balance 1 April 2022 Income Expendilure Balance at31 March 2023 Trnnsfers between funds Balanc, at3 Marcl 202 MaPS 26.655 3.037 31,863 3,820 3,3￿.269 113.906 31,434 70.524 {3,395,610) (116.5901 {62.995} 172.895} 21,314 353 302 1,449 21,31 Moneywise Flus Big Lottery Fun(1 Energy Redress MaPS {Redundancy Costs) Lottery Conmnunity Fund IMA DRO Grant Fwd Bank Advice UK DRO Grant Independent Age Energywise Pbjs Leicester City Coun¢il Access lo Justice Fund 129,155 129,155 129,1S 2.389 7.350 810 (3,148) {7591 7.350 1.203 759 7,39 1,20 47.473 (47.080) 1.oIXI 1,OC 4.814 4.720 {4,814) 14,720) 25.(WJO (25,000) 22.409 228.488 19,096 3.751.948 3,31 165.43, 3.688.140 164,680 759 COMMUNITY ADVICE AND LAW SERVICE UMITED 28 NOTES TO THE ACCOUNTS (CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Restrlcted funds 2022 8alanc• at31 IAar¢h 2022 Ow)Ing Balance Apr512021 Em￿ndIt￿re MaPS Moneywise Plus Big Loitery Energy Redres$ MaPS IRedundancy Costs) Leicester Con￿U￿ty FurKI Lottgry Commurmty FurKJ IMA DRO Grant 30,689 414 3.559,703 100,948 61.070 214.878 (3,S63,7371 198.3251 145,422) 1214.972) 26,655 3.037 31,863 3,820 16.215 3.914 129.155 1.276 129,155 {1,276} 13,6111 2.389 7.350 810 7.350 31.798 1,OCKI Food Bank Aus Project Aovice UK DRO Grnnt (30.9881 1.000 22.409 Access lo Justice Fund 188.868 4.032.747 3.993,127 228.488 Money Advlce and Penslons SeNl¢e (MaPS) Community Advice and Law Service {CALS) is the lead agency for thi% East Midland wide project. There are 20 delivery partner organisalions over S eounlies.. Oerbyshire. Leicestershire. Lincolnshire, Northamptonshire and Nottinghamshire. As well as managing the project. CALS is al￿ a delNery partner within the projecl. This service prowdes face-lo-face debt advice through a range of local venues. Moneywise Plus The project is targeted al people who are generalty drffuilt to eThJage wth. and in order lo address some of the exelusion issues. Moneywse Plus has an engagement team. the stsff members of which work lo build relationships and engage with indivmluals alkI￿n9 them to move foNard and receive support lo build financial and digital skills. that mves them toward5 education. training and work. Blg Lottery Fund The fund is akn'n lo Ihe Moneywise Plus project and sets out to improve the ¢)n4Joing digital and financial skills of people in Lercesler to support them in r￿ving kjwards enyloymenL En•Tgy Redress This lund is to provide Suprrf to the En¢rgy Proie¢L wtsch ains to ta(*le luel poverty by the provisKJn ol sperialist energy odvi¢o Ptu$ ggner8list-1gvèI weff8ffj b&nsfft, incom9 maximizotion and money Manag￿nent advice and support. MaPS (Redundancy Costs} This income is to meet future. potential redundarw costs of staff directly involved in the delivery of MaPS funded services where participant organisalions face reduced funding- not only from MaPS but other lunders where staff delivering MaPS funded services are affected %then induded in a redundancy Frf)ol, and utlimately selected for redundafkcy. 'wrtop¥wI Jaue aayjo pauNaJ Jjws uèw sax6eaw Awes WE jWaPUEd aiAo? w 6uunp sJ•sMpe Joi 6u!¥JoM •wou ￿ uoiiisueji 6usyc*Jdns 0$￿ oi uw.ppe LM a￿APP uoqw6lum￿l Jol yoddns apiAoJd o) si Pury SILIL pun4 ¥J!isnr w $$g?)v 'gSWJ PLW PUP ianj Joj yoddns 6uunsua swjJ 6uw p Iso) 6uuwy ucxldns SF*)4aSM4 8NeJau￿A apiAoJd oi % punj Jo wie Iiwno) Jois￿1•7 'knEJeill ￿li￿S •6En6uEt Jood '$èw.IlqESlP ￿￿alq0Jd LMea4 IEiuow Joipue IpapAud'sawoJLtI Mq w asnw ￿qBJ?Uinrt aje ¢)4M Jais?￿l ui ai¢th)ad Jw AyèAi>d lonj aiwhaiie 01 si pury a4110 WIE ?UI snid •$￿A&JOU3 'sa6eiueAppsip Jawo Jo d!yspJe4 IEIgUE1l￿ 's•iiiiiqesip '￿taL￿11 Jo uoseoj *fq pèèu ui Jyi oi pioj wojd WE ISISSE 01 $1 pury gul 10 wre gijl 06y iuapuadapui 'SWgIP JW SJgk)4) wtro oi s$￿e gseoJ)ui M)mue u!qu!euJ 01 g puw wpjg o¥a xn ￿l￿Py 'y¢)Ydns pue a)thpE ivauM6pueLU A?uow PUP UOUEsiwixew owrrJui •JeiaM IpAgtrFiieJèua6 Jo U￿￿AOJd a41 pc*JJ JO OU￿9pun al¥JEI 01 SI WIE •4L "AVJ ui s¥ueq pool Aq IvJwJwd 041 aJ!nbaJ ow woad Apaau yoddns oi si punj s!41 gfojd $nid ¥ue8 POO4 "swgip m Joi w•wo ￿.10>j N•0 6uuèi*uiwpE io ¥$OJ aLn yoddn¥ 01 $1 pury $iyi IUEJg o¥a vwi "ysii&J3 ￿ si a6En6uei ègOLV siueii? Joi ￿lAPP 01 SSa))E aieiiuJw m $9gw8s PAJry•JdJ•)u! o) 06En6uw io asn ayi yo¢*Jns oi si puru siyi pun4 ￿un￿￿O? Ajèuoi £101 H?¥vw k£ a30N3 ¥Y4A 3HI ¥0 la3nNIINO?) SlNnoJ?V 3HI 01 S310N 6Z a311VIII 3?IA¥3S ONV 3)thav ￿INn￿￿o) COMMUNrrY ADVICE AND LAW SERVICE UMITED 30 NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 16 Unrostricted funds 2023 Balance 1 Awil 2022 kncoming Resource$ Re50urcg Expended Transfers to restrlcted funds Balance 31 March 2023 Unrestricted 287,079 385,076 {289.392} (759) 382,004 287.079 385.076 (289.3921 17591 382,004 2022 Balance 1 April 2021 Incomlng Resources Resourcè Transfe Balance 31 March 2022 to restrlctod funds Unrestrfcled 186.004 221.165 (120.090) 287,079 186.004 221.165 I120.0￿) 287,079 17 L&a$ing ¢ommllm¢nl$ At the reporting date the corryjany had outstsndwo conwnitments for *Jture minimum lease payments under non- cancellable operating leases as fLIIows.' 2023 2022 Not later than one year Later than one year and not laier than five years 37.999 71.658 18.454 109.657 18.454 18 Relattd Party Tronsactions There were no related party Iran5a¢tKJns during the year (2022 . none). COMMUNrrY ADVICE AND LAW SERVICE LIMrrED 31 NOTES TO THE Accou￿rS {COKllNUED) FOR THE YEAR ENDED 31 MARCH 2023 19 Reconciliatlon of net movement In funds to ngt Ush flow frorn op•ratlons 2023 2022 Net movement in funds Depreciation charge Interest reGeivable (Decreaseylncrease in debtors IDe¢reaseyincrease in uedilo Pension movement 31,876 14.349 {1,1861 77.232 18.3571 {2791 140.695 14.070 41) 124,042) 1191,666) {2,096) Cash generated lusedl in operations 113.635 163.0801 20 Anatysls af charges In net funds. The charity had no debt durry the year.