Charlty Reglstratlon No. 1087214 Compary R•gislration No. 04096574 (England and Walm) COMMUNITY ADVICE AND LAW SERVICE LIMrrED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 SOMERBYS LIMrrED CHARTERED ACCOUNTANTS 30 NELSON STREET LEICESTER LE17BA
OMMUNrrY ADVICE AND LAW SERVICE UIAITED CONTENTS Pag• Legal arml administrative inforniallon TrLtsl888' report Audltorfs rep 10-13 Slatement of Iln8ncial activibes 14-15 Balance she8t 16 stalement of cash flcYw8 17 Notes to the accounts 18-34
COMhlUNITY ADVICE AND LAW SERVICE UMITED LEGAL AND ADMINISTRATIVE INFORMATION Lord WSG Bach (appoin* 22 Novèmber 2023) E Colli8r Miss H L Fountaln Mr R K Gill-Harrf$on {reslgned 23 May 2024) Mr B B Koenlg (appoirted 22 November 2023) MrJ Munton M$ R N1n Mrs K L Rippln (r8slgnad 24 Apfll 2023) Mr C J Smlth (resigned 31 August 20231 Chl•f Ex•culiv• Officor E Chahal Charfty number 1087214 Company numb•r 04096574 Prlndpal addrnss and R•gi$i•r•d Offlc• Firsl Floor Epic House 1 Lor Hill Street Leicester LE13SH statutory Audltor Sornerbys Limited Charterod Accountants Reglstered Auditor 30 Nelson Streel Lelcester LE17BA Bankers Lloyds 88nk pl 7 High Street Lei¢8Ster LE19FS
COMMUNITY ADVICE AND LAW SERVICE UMrrED TRUSTEES. REPORT FOR THE YEAR ENDED 31 PIARCH 2024 The trustses present their report and financlal stal8ments of the charity for the year ended 31 Mw¢h 2024. The trus188s have adoptod the provtslons of the Ststement of Recommended Practlce (SORP) 'Accounting and RgPQrti by Charflles. (FRS 102) In preparing th• annual report and finandal statements of the charity. The financlal 8tslements hav8 been prepared In aOrdanCe with the accountlng policies sel out in the notes to the accoun18. AdnnIstratIOn Details Communty Advi(% and Law Service Limited Is a regbterad charlty and a wmpany Irnitad by guarant88. The Ilab511ty of members is Ilmlted to £1 per memb8r in the evenl of wlndlng up. Its regISted office and principle addro$8 is 8howA on pagè l. The directors, who also act a8 Ifustses. are shown on page 1. Communlty Advlce and Law Servi¢9 Limited jolrthd the Law Centr88 Notwork in N¢)vemb8r 2023 and is now trading a8 Leicestèr Communlty Advke arml Law Centre (LCALC). Howev8r, th8 charfty's legal nam8 romains unthanged. strucrn. Govèrnance and Manty•mont The govemlng document of the (tarity Is th8 Mgmorandum and Articles of A8cIatI)n. Incorporated on 25 October 2000. Th6 Charlty's aims and objectives have chand over rne and r8vis8d Momorandum and Articles of Association were adopted on 30 November 2022. A boarrl of not less than three trustee¥ admlnlster Ihe tharity and Ihe trustèes meet nol18S8 than four times each year. There are also two sub<ommiltees which meèt between full Board m8etlngs. The Chief Exul1Ve Offl¢er has delegated authorlty for operational matters and wovides wegular wAtt8n updat¢s to the Board. The current Clef Executlve has b88n in posl slnce Jun8 2021 and her remuneration Is agreed by tho Board. There are currentty stx trust888 on the board and a revised strategy for trustee r8crultrnent aThJ su¢¢esslon planning is in place. Th8 charity Is In the proces5 of adively recrulllng trustees al presenL Afler havi joined Ihe board as a trustee in November 2023. Lord Wllly Bach. was fomially appointed as our new Chair in January 2024. folJowiNJ the reslgnallon of the previous Chair, Chrfs Smilh, during the prevlous year. Policies andpm¢edurns forinduction and tslnlng of tmstees New Irustees we appoir)ted in aLxordance wlh the chai11$ Arllclos of As5¥allon. tha trustee Induclion process has recently been revised. Wh8n a new Irust88 loins the Board they spend time with Chalr. the Treasurer and Chief Execulive Officer to 1È8m more about Communty A(fvice and Law Servl¢e Lknlt8d: thoy are also provided with Informafjon aboul the organisalion and guld8nco on thé role of being 8 trust88. A new trustsa is mado aware of truske resp(sibilItieS and the govemance cycle and is provlded with a copy of the most we¢ent accounts and gnnual repor¢ 8 copy of the r818vant polrc18s" Ihe Memorandum and Articles of Association: and detalls of1he visron, mlsslon, values, hlslory and operalions of the dArfty.
COMMUNITY ADVICE AND LAW SERVICE UMITED TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Ri'skf8Ctors Th8 trustees have continued lo assess the major risks to which charty is exposed and are satisfied that Systems arn in place to mitiw exposure lo those rfsks. A comweh8nsive ri6k register is maintained arrfl reviewed at least once a quarter. The ¢harlly Is currenty dependent on a relalively Emall range of signlficant funding stream& While ndIng is se(JJre in the short terni. trre Is an ongoiw risk that key Income streams may be lost. The trustse8 are actively InVoTrd in managng this risk. planning frir various scenarfos and considering strategies to diversrfy incomo Stroams. Publlc B•n•fil The Tntst8es confirm that they have complied wslh the duty in Sèdon 4 of the Charfoes Ael 2011 to have due regatd to th• Charlty Commlsslon's general guidance on publlc benefit. They have referred to that giNdan when r8vi8wlng aims and obifKbves and In plannlng fuiure a¢ttvlWes. In partlcular. th8 Twstees ¢onslder how planned actfvltles wlll conlribute to the •ms and oWeclSve$ they have seL Trustees ensure that these actNitlès arn carried oul for the publi¢ benefft by dellvering services thal are valued by the p80ple it supports and by the adoption of best practice, thereby promoling 8 Iransparent arbd effiGignty Managed charity that engenders publ confidgnce 2nd trust. The chaty Is 8slab15hed for charitable purposes and achieves its obi8Cts through Ihe delivery of speciali51 advice, casvwoth arvj rnpresentation from its main premises in central Lei(xter. its office In Leicester County Court and frDm a rdnge of outreach venues in the wmmunty, swh as foodbanks. public librari8s and (y)mnN4nity centres. in order to ensure accepAibilty and visi)ility for the mosl vulnorable clients. 75% of our dients live in neighbourhoods thal are among trie 40% m05t do)Ved jh0oS in lh8 UK. The work cov8rs several areas of socaal v4df8r8 law - debl. hOg welfare beneffits arKI immigrnlion. The tharity aso delive lh8 Energywise Plus proiecL which arns lo tackle fuel povety Ihrou9h the provision of 8peci8list energy advlce in addiiion to adNice on income maximlsatlon and money management Leicestsr Communty Athiic8 and Law Centre has been ading as the Lead Partnèr fi)r the East Mldlands Morw AdvKe projacl fund8d by the Money and Pensions ser11. sln¢e 2006. Buiklir¥J on thls regi(* leadeIp experien, the charlty also sered funding to 88tsblish and lead the n8w East Midlands lrnmigration Netth)rfc. fund8d by the Justi¢e Tog8ther Initsathve. This projoGt, wthich started in Awil 2023, brings togeth•r organlsallons invdved in not-for•rofft imrnigrali(m advi from across the East Mkllands region h) order to promoto a more strategi¢ and eAlatK)rative apwoach to the provision of immigraiion advi¢e In the regti)n.
COMMUNrrY ADVICEAND LAW SERVICE LIMITED TRUSTEE3' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 ObJ•cts and Aclivlllos The trust8e8 review the alms, objectives and activili8s each yoar. Thls review looks at th8 success of aclivitl8s and benefit th8y have brought to the groups of people whlch the (*arlty 1$ set up to he. Leicester Communlty Advtce and Law Cenlre (Community and Advlce and Law Servlce Ltd) is established for chaiitable puwes and its objects are as follows: To relleve persons who a In Conditions of na8d. hardship andlor distress and who are residerrt withui the East Midlands area, hereinafter referred to as tha "ar8a of benefit". but withoLrt Ilmldng the foregolng by the ovision of legal advice. assistance 8rKI representation. To advance the education of the public by Improvement and difftision of knowledge ol the law and the practice of the law and the administration of justK8, having r898rd 8specially to those areas of the law which are of partlcular concem to poor people or are directed lo Ihe relief of poverty. A slighuy revised statement of charitable purposes has been subrnitted to th8 Charity Commission. lo better iefieGt th8 nature of Ihe Charitys currenl work whlch has evolved in response to ne8ds of the community. This is Gurrently pending approval. Chartty's alms Leicester Community Advice and Law Cenlre (Community Advlce and Law SeNIc8 Ltd) ha8 a Nllslon mission statement that reftect what It hopes to achieve thffjugh the dellv8ry of its charitabl8 obJects. Our visbn Is of a fair and inclusive society in whlch 8veryone ha8 access to justice and Ihe oPpn to fulfil thelr potsntlal. Our mlssion ts to ernpowor people to Ilve happi8r livo8 by provldlng professional advice and advocaw that enable$ th&m to resolve their problarns effectively. In doing this, we alm to.. . Enable people to assert and 8nfrJrce their rights. • Empower people to irnprove their circumstances: • Give a volce to those who are unheard: . Support people lo make positive thaTrJ8s In their liv8G; . Enhance rwple's overall sense ol w&llbelng: • Build resilience in indiwduals and at a community18vel' . Promote a falrar and more inclusive sodgty. We seek lo deliver thi5 misslon by providing free. independent, conffidential and quality-assured legal ad¥e seNi( to Individuals across the area of benefft, for the advantage of the publiq 6ubi8Ct to fvnding constr8ints,. by promoti $811-h8lp where appropriate and offer case4( support for those unable to deal vAth legal matter5 alone: and by ensuring that all servicgs are available to all s8clions of the wpula0n IrrespeGtiv8 of gender. race. ethnic origin. disability. ag8. n8tlon81ity, nalional ortdn, $6xuality. ligion or b81i8f. marital siatus and social class, and challengir#J all fornis of laWful and urrfalr discriminalon. Ther8 is 8 3-year 8trategy In place to ensure thal we dellver our aims, wilh $p8clffc obl8dves focused around 4 koy themes: rneeting the changing needs of our community: asplrkng for excellance In 8verything we do; gfDwlng our reach and Inluence: and building a 8UStainable future. The strategy19 6UPPOrted by a detalled implementalon Flan which is revlewed on a regular basis by the Strategy Subcommllt•8.
COMMUNITY ADVICE AND LAWSERVICE uMrrED TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Strategies to achieve main objects lorthe year Th& slratsgl88 employed by the charty to meet its objectlves ind0 th8 following.. The proviBiOll of factO-fa¢e advice sessions from ts miSeS in centrdl Lelcester. from its permanent office at Leicestsr County Court and via tslephi)n8. vkleo call and e4nail: The deliv8ry of advice sessKns at community venues such as foodbanks, libT3ries and communlty witros. and in parther8hlp with community organisations based In areas of hwjh deprivatlon in order to incr& acc8S8 for disadvantaged people and1 exduded groups. The prcvision of additional suppjrt to help di8nts access and engage 8ffectiv8ly ryth our advice. Including per50nalised support for clients wlth mental health drfficulties. Regional leadèrship of advice projects 8uch As the East Midlands Monoy Advlce proiecl and Ihe East Mldlands Smmigration Nelwork. Netsthing and collaboratlve worklng with a rang8 of stalutory and voluntary soctor agenoos. Includirg (Aher m&nbern of th8 Law C•rrtres Networ CnYet18 ty which the Charfty measures its succo88 The chaty uses a number of measures to ovaluats Its perfonnance, Including progr8ss agalnst our stralegic Implementallon plan: the extgnt to whi¢h we are able to meet inlemal and external targets; our In delivering positive othcomes for cll8nts,' f8edback from service users and rnMunty Partne., and our 8ucces5 in secuiing ndlng for new developments. On sorne pr¢j?cts. we are also w)thing Sn p8rtnernhip wlth local untver8ities to assess the impact and effecttv8n885 of our work. As part of our strategy golng forwwd. we are continuing to develop th8 charity's us• of dats and evidence In order to measure the Impact of our seNIc8s more effectively and to Infomi future service developmenL SIgnnCe olvoluntsersfaff The thaTity ha8 a limited number ol volunt•er8 who rnake a very valuable contributlon to the work of Leicester CommuThlty Advice and Law Centre, and the thanks of th8 Board of Trust8es and staff go to them for their commiknent to enhancing the dellvery of the chaiity's work. Achieveffienls and Porformance Acthovenwnls of objecbves During the yoar. the charity PTovided specialist advice to 3291 unique individuals across four areas of soclal welfare law; this represents an increase of around 5% on the previous year: demand for seNices was signifKanty hither than in previous years, but the charity's ability to respond to Ihis increas8d demand wa5 limrted. In addition to the sèrvices provided from the ch8rity'8 maln prernises in central Leicester. from its permanent offic8 at Leicester County Court and via rDIe Channels such as telephone. ¥ideo call and frmail. the charity has also delivered 8dwce 8e8sions at 19 outraach locations across Leicester, including public libraiies. foodbanks and cximmunity centres. thorety faciliiating acc6ss for the most vulnèr8bl8 people in Ihe c4Jmrnunty. In addon. it has carried out 63 hom vlsits for vulnerable cfionls who would not othorwis8 b8 able lo a¢c8ss servl¢es by oth•r ch8nn81s. The chwtty advls8d on 4257 dlfferent cas88 In totsl. supporting local resldents to deal with £16.2mlllion in problem debt; del1vong financial gains for clients in oxcess of £2.8millon' and prevenlinglde18ylng homelessness for 233 housoholds. In addition. 164 cllants were supported to resolve tt1r immlgration Issues; 298 poople wère supported wlth issues relatlng to fvol poverty,. 312 clienls were supported wlth issues relalng to food wvety. 100% of cllents that responded to our feedback survey this year staled that they would recommend LCALC to th8ir fri•nd$ or family ff needed advlce.
COMAIUNrrY ADVICE AND LAW SERVICE UMfTED TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Debl caseworfi remalns the largest area of ourwork, aCUnting of the cases dealt wlth; howww, debt 8¢$ rtpres8nted a smaller proportion of our overall work Ihan in prevK+us y8ars. Other significant areas of adv1 Indud•d welfare bènefits (13%), housing (16%) and Immigralion17%). We representsd over 300 dl8nts In court duiing the year: th1$ r¢prns8nts an increas8 againsl trte number of h8arlngs atknded In previous years, bui it is 8ti11 signlkanlly balow pre-covid levels. We have continued to hold a legal ald conlract and to operate the Housing Possesslon Court Duly Sch8me for clients who present on the day of their hearirvJ8 Without representaOn. Funding was secured to appolnl a now trainee houslng adviser ond lo retain our Specialist Welfare Ben8flts Caseworker. In addition. fundiThJ was 8ecur8d to enable us to provide free spe¢iallst18vel Immigra0 advlce for clients Yllhout thè means lo pay. W8 have continued to build on our outroath peciS in the local communlty. developing Stng and effectlve partneTrhips with a range of communty organlths thal hosl outreach s8ssion8 for our advlsers. Our orlglnal Energywlse Project end8d In August 2022, but we secured new fvn(thng for a follow-up proJ•ct. Eneroywls8 Plu8. starting in February 2023, thèreby enAbllng us to -Start on provljlng specialisl energy advK• lo tackle fuel poverty. Our appllcalon for this fvnding attracted exceptlonally strong support frorn community p8rtneKS due to the hlgh18vel of demand for energy advlce arlslng from rlsing energy prfces. were also authorised by Leicester City Councll to allocate larg8t8d $upport to individuals struggllng with fuel arrears. We obtaln8d additional funding from Ind8p8ndont Age to deliver targeted support for older people to support them thmugh the costf4[vIng crisls although serrfi delivery had to be delayed due to 8taff recruitm8nt thallenges. Our Foodbank Plus projecl, which $88k8 to tsckle the underlylng ¢au888 of food poverty by pmvvjing a¢fvlce at foodbanks across Leicester Cty. was al80 exlerKled thank5 to new fundlng from Leicestsr City Council Pubk Health," as a part of this pmject. we have bee working with the Public Health Team and De kqontfort Unlv8Tslty to gather data on the impact of povarty and of our 8th1 on mental wgllboing. A slgnlficant grant vms received In 2023 to enable the chadty to Invest in the mod8mi8ation of 8y8tems and processes In rolatbn to tha East Midlands Money Advl¢e Project. This enabled the ¢h8rfty to develop a new Advlsw Portal and a new Case R8wrdlng Tool. Wg hope that thèse now developments 11 enable debt advtsers across the East MidlaThJs Money Advlce project worf( more effectN8ly and effienl1Y golng forwards. Fundlng from the NHS Integrnted Care Board enabled us to Invest significantty in our support for clients w5th mgntsl health dlfficultles. W8 have b88n 8ble to appolnt a new Advlce Support Worker to help clients with mentsl health difficuit106 8cc8ss and stay engaged Wkth our advico through the provision of tailored 1.1 support. The fundlng also enabled all of our frontline staff to recalve training on Mental Health Awaess. Suicld8 Prevenllon and Trauma- h)forrned d&e8calation technique8. After many y8ar8, the Money%*lse Plus project sadly came lo an end in the previous flnanclal year (March2023), after havlng Supported numerous vulnerable indmduals inlo employmenc education or trolnlng ovor many yea. all of the Staff w)rktng on the proJeGt were offered Oppoltunles to transfer to 8lt8matsve roles wlthln the loam. In January 2024. Communlty Advice and Law S8Nlc8 joined a new partnership Re&hing People to help deliver the 8cesSOr to Ihls proiert kno as Mone88 Llvlng. Grant-maklng poffcy LCALC has continu8d to play an inffluenlial role In the regional advice sector, acting 08 a lead organisation for parlnership fundlng bids and distrlbuting 8uWrants lo partn8r charities In accordance with fundlng agreements. Thls actlvlty enables u8 tg faGilitats acce$$ to high quality advice, assistance and representatlon for many more people throLvJIUI the reglon. whil8 also provlding us wlth opportunltles to shar8 best praclc8 and Igarn from other organisations in order to Improve the oveMII wality of th8 8WVi¢8S that we deliver.
COMMUNrrY ADVICEAND LAW sERce uPD TRUSTEES, REPORT (COKnNUED) FOR THE YEAR ENDED 31 MARCH 2024 Wa have contlnuad In our leadership of the East Midlands Money Advice Partnership. fUr•d ty a granl frc*n th8 Money and Pensions Senhce. which seeks to provide hlgh quallty communlty4)ased dobt advlce throughout thè Ea$t Mldlands region. Buildlng on this exper1¢¢, we are also acting as the lead agerw for new East Midlands Immlgratlon Network. funded by Ihe Justice Together Initiative, whlch alms to promole strategic cooperdtion and collaboration beiw88n not-for-profft provlder8 of Immlgrallon advi¢8. Through these two projects, we have dl8lrlbuted over £2.4million in SUrants in 2023r24 to registered charllles across the reglon who have with us to d8llver thls work. Funtralslng actlvlll The ¢harity does not carry out signifirant fundraising activiti88. Flnanclal R•vl•w Revl8wof8¢tMI The continues to look for ways of improvlng developlng Its advlce s8Ntces to meet the Increaslng needs of the many rnarylnalised groups and indpiidual$ In our ¢onMmunlties. and to pursue oppnItIeS that wiu move 5t to rnoro suslainable future through developing the use of volunte8rs wlthin Ihe organlsatlon. and Its (x)ntlnue¢J mwnbershl) of cons(¥ts to Increase opportunrtles for pathership as 11 as s8curfng new ntracts and grants to dellver servth8. Duiing Ihe year the ch8rlty had total Incoming Tesourr£s of £4,361,663 (2023 - £4.073,216). Tho total funds available at tho y8ar4nd arnount8d to £818,716 (2023 - £547,443). of these funds £363.0 (2023 - £165,439) mlated to Testrlcted fund8. the balance being unrestrlcted funds of £455,620 {2023 - £382,004). Free reserves, as defined by SORP 2015, amounted to £442,666 {2023 - £353,256). Res•Nes polKy As part of the financial managemgnt of Le1¢•r Comrnunity Advice arKI Law Cenfv, the Board of Truste8s have Set 8 lTh)Trlem target of accumulatlng fr88 reserves bthlch represents a mlnlmum of 25•A of the chadtys annual operating o)sts (¢xdudlng payments to delivery partners). These r8S8rv88 111 enre the charfty lo deal wrth Ihe followl Any cash Ilow problem8 when waltlng for grant oi Income lo be pald Ctyving staffing shortBges to skkness or matemty leav8 Cuts or redudons In furKllng', In the event of clo8ur8, three months runnlro costs trj wlnd up the organisation and pay redundandes and leasehc4d liabilities. The )lIcY is revloN8d annually when the Board of Tnkn8 Sets the budget for the fcllowing financlal y8ar. The tNste•s are satisfied that the rese8$ tsrget has bè8n m8L PayAw• Rocomm8ndatton8 are made to th• Tnjstees by the Chief Executive Officer for annual pay award8 induding Bry P8rfom)tno related or enhan¢8ments in pay. The Board of Trustees ar8 responslbbp 8grgelr#J ary recommenda11or.
COMMUNITY ADVICE AND LAW SERVICE UMrrED TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Futurn Plan$ The chawws aims are to contlnue lo deliver ar d8V81op Ils to ensure that affvlce seNice5, delivernd by the volurtary sector, are matntahed. The chaiity gniseS the need to 8rtsure thal the organisalion remalns robusl and will review Its P05iIK)n ailgast annualty based on Ihe Crne of funding bids made (Y the cssation of income streamg. Tho charivs priorilies for2024f25 8R: To CAJnlinu8 to address (xjrrent gaps in servlce provlston so that 11 can FfOVKl8 the type of advKe Ihal its c4ients need. when and how Ihey need it: for WAample, the charity will 8ppoint a n8w tralne8 soli¢ilor (funded by the Justlce Flrst F8llow8Jip) and It hopes to appolnl a new Immlwation 8oWdtoi lo dellver on a n9w Immigration 18981 aid contract In order to meet local needs more effectively. The charity a160 Intends to bulld stronger relationshlps ilh local unfver6lties and ENivat• law fimi8 in order to irKrease a¢(ss to pro bono a(fvi¢e in ereas not Lwrrently ver8d by th8 Law Centre. To woactivety reach out to the p8ople who need Ks tr*lp the most by worklrg In partmrship with other organisalions to embed services In local communili8s so that its support 18 vlslble and accessible lo all: In particular. we wlll be seeking to malntaln and 8xpand upon our worf( in foodbanks, Ilbrarle6 and community ntres. To acknpt a holislic. pemn4entred approach to servic8 delivery Ihat Is oryanised arrKI cli8nt needs rather than organlsalional structures or fundlng streams" In partiojlar. we will fwjs this year on building on the leaming from our mental health projed in order to meet the needs of vulnerablo drents more effectively. To consolldate our reputation for specialist advice and to celebrate our now stalus as a Law Centre by holdiNJ hlgh profi18 8vent to launch our new idenlity. while continuing lo invest in prevention and garly intsr¥ention strategies wherever posslblo; To proactivety seek to inlluence decislrms on social policy by highlighting the issues that affect its dients to those with thè power to address them: To promote b8St pra(the acros5 th8 wider sector Ihrough its invofvement in local, regional srrfl national patharships. includlng the East Mldlands Money Advi Partner5hy. Ihe new East Midiands Invnlgra0n Network, the Law Centres Nelwork and Advlc8 UK. To continue wlth our efforts to ernbed a culiure of leamlng, InrVatiOn and Continuous Improvement into everything w8 do. arrfl to Invest In Inltiatlrfes to support staff wellbolng and engagemenL To nIlnu? with our on developing a sustainable lunding model that will enable it lo contlnue to deltver $8rvi¢es far into the fuiuro. Induding the diversifi¢atton of income stroams and ensurlng that the charity Is well placed to bid successfully for gnts and conlracts In the fulura.
COMMUNITY ADVICEAND LAW SERVICE UMITED TRUSTEES, REPORT (CONTINUED) FOR TrIE YEAR ENDED 31 fuRCH 2024 Trustws, R•sponslbllllles The trustees (who are dso the directh of Commurdty Advlce and Law Service Limited for the purposes of company law) are rgBpon8ibl• for preparing the Annual port arKI the finala1 statements In accorthce wlth applible law and Uniled Kingdom Accounting Standard8 (Unlted KirwJdom Generally ApEed A¢countlry Practi9). Company law requires the ¢h8rfty trustees lo prepare financial slatemonts for each finarKial year. give a and falr view of tho slate of affairs of the charity and of Ihe Inn1j resources and applicalion of resourc•8. Indudlng the income ar 8xp8nditure. of Ihe charity for Ihat perlod. In prepwlng the80 finla1 stalernents, truitees ore required lo: 8018ct sultable gccounllng pdioes and then apply them rAX)sbtenty, obseNe the melhods and pr1r1p10 w) Ihe Charities SORP (FRS 102). m&elgements and astlmate8 that are rea80nabl8 arnl wudenl; state whether applicabl• UK Accounting Stsndards have been followed, subject to any matorfal departures dcloSed and explained in Ihe fman¢lal ststements. epare the finandal ststements on the going ¢oncem bBSiS it is irnpprnpriate to presume that the c*)arfty wli continue kn operatfon. The trustees ae reSpsib for keeping propgr a¢QnI1ng récords which dlsdose llfjlh rea$able atraCY at any time the financial posllion of the tharity to enable them lo ensufo that the finandal statem•fits ¢omFty 1th the Comp8rries Act 2006. They are respgnstjle for safeguardlng th8 assets of the dwlty 8nd hen¢ for laking reasonable steps for tho prevention arml détedlon of fraud and otror irregularilies. In so f¥ as Ihe Ifustees aro awar8: thgre is no rel8vanl audit InfmatIon of which the (knrnty's auditor is unaware; and the trustses hav8 takon all Steps that they ought to have taken to make th8mselves aware of any reknnt audit Informatim and to establish that the audllor is aware of that InfornalloTh. Audltor A resolutlon prop081ng thal SOMeY8 LlmSted be re-8ppointed as auditor of tho Gharfty wlll be put lo the Annual Gerffjral Meetlng. This report has begn prepared in 8ccordan¢e wElh the provi?ions appllcabla to cornpani08 enlltled lo small ¢ompanl8s oxempllon. On behalf of th• board of Trustee8 '_%G BACII (Do( 18, 2024 14 45 GMTI. Lord W S G Bach Trusta• J fvlunton Trusieo Date.. 20 Novèrnbw 2024
COMMUNITY ADVICE AND LAW SERVICE LIMITED 10 INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITY ADVICE AND LAW SERVICE LIMITED Oplnlon We h8ve audiled the financial ststements of Cornmunlty A(fvice and Law Servic Limited Ohe 'charilable compan} forlhe year ended 31 March 2024 which comprise the Staternenl of Flnanclal Aclivities. the Balan( Sheel. Cash Flow Ststsmenl and r£S to the financial statements, induding a summary of significant accounting policies. The ffinancial reporting framevnrft that has been applied in their prnparation is 8ppffcable law and United Kingdom Accountlng Standards. incknding Financial Reporting Standard 102 The Flnanclal R8wting Standard apicable in the UK and Repubfic of Iland (United Kingdom G8n8ralty Accepted ACunti Praetice). In our opinion the financial statements: glve a true and fair vlew of the state ot the charltable company's Affalrs as at 31 March 2024. arKI Its Incoming resou$, including Its income and expendlture, for the year then ended: heve been property prepared In accorilan¢e wilh Unilpd KlThJdom Generally Acc*pted Accountinp Pradlce: and have been wepared In accordance with the r8quirem8nts of the Compan188 Act 2006. Bash lor oplnion We conducted ¢Jur audit In accordance wlth Intemational Standards on Auditing (UK) {ISAs (UK)) and appfjcable kw. Our responsibllltbs under those standards are further descrlbed in the Audltofs respor1b11t•l88 ftir the audit of the financial slatements seclion of our reporL We are independent of tha charlty in accordan wlth tha ethkal r8qulren)8nts that aTe relevart to our audit of the fmanclal statements in the UK. Induding tho FRC'S Ethicgl Stsndard, and we ha fulfilled ovr other ethical responsibiliti86 in accordanc8 with Ihese requirements. We believe that Ihe audit evidenc8 we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclwlom relallng lo golng C(Inrn In auditing the financial statements, have concluded that the Trustees use of the going concem basis of accounting In the prepaTrllon of the financial staternents is appropriat8. Based t)n th8 Vrk we have perf0Md. we have not Idenlified any materÉal uncertaintie5 relaling to events or condilion5 that, individually or collgcliyely. may cast significant doubt on Ihe charitable company's ability to continue as a going concern for a perlod of at leasl twelv8 from when th8 finan(xal statements are authorised for issue. Our rnsp(Xbsibilities arKI the res]nSIbilItIeS of Ihe Trustses wlth respecl to going ¢oncem are d85Gribed In the relevant sections of thls report. Olher Inlorniatlon The trustees are raspon8lbl8 ftjr the olher Inforniatlon. The other inf0nnati( comyises the infonnati)n Ilud8d In the truslees, amual report, olher Ihan the financial statements and our audilorfs report thernon. opinton on the financial slalements does not cover the Other infomatlon and, except to the ext8nt olheNils8 8xpllcltly stated in our report, we do not expr8$s any form of assurance ennclusion Ihereorn
COMMUNITY ADVICE AND LAW SERVICE UMITED 11 INDEPENDENT AUDITOR'S REPORT TO THE hEMBERS OF COMMUNITY ADVICE AND LAW SERVICE UMITED (CONTINUED) In Inn8¢110n wtth our audlt of the financlal statements, our responslb1ty Is lo read the otsr Inforrnallon and, in doing so, consider whether thè other infomiallon is materially in¢8181enI W4th the ffinancial stslem8nts or our krw10dge obtained In the audit c* otherwis8 appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements. we a required to deterniine whether Ihern Is 8 material misstatemenl In Iha financial ststaents or a nial8ri81 misstatement of the other informatlon. If. based on the work we have perf(Med. concludg that there is 8 malerial miss1a1emt ofthi5 other infornialion. we aT6 required to report that facl. W8 have nothirKJ to report in thls regard. Oplnlons on othor mattèrs prrf by tho Compani•s Act 2006 In our oplnlon, based on th8 und8rtaken in the Course of the auth: the information given in th8 trustees. report for the financlal year for which Ihe financial ststements are wepared Is consistent wllh the Ilnanclal Statements; and the trugt488' report has been prepared In accordance with applicable legal r8quiromonts. Matt•rs on whkh w• ar8 requlred to roport by ex¢•pUon In the light of our knovAedg8 and und8rst8nding of the charitable company and Its environment obtslned In the Cou9 of the audil, we h8ve not identlfied mateiial mlsstaternents in the trustees, repo We have nolhlng to report in re8Ct of the follong matt•is in relatlon to which the Comp8nieB Ad 2006 requlres us to rert b you If, In our oplnion: adequate accounting records have not been kept by the charitable company, or retums adoquate for our audlt have not been re¢elved from branch06 not visited by us; OT the charitable company's ffinancial statements are not in agreement wlth the acLX)unling records and reiums: or certain disclosures of dIreCt(S, remun8ralion spe(xfied by law are not made. or we have not received all the Infomthn and explanations w8 rwuire for our audit. Rosponslbllltios of trustees As explained more fully in the tn. rOsnsIbIlitieS stat8m8nt sat oul on page 9. tho tW81e8s arn reswnsible for the pwaration of financial statements vthich give a true and falr vlew. and for such intemal control as the trustees determ0 is necessary lo eroble the preparatlon of financial stslfflnents that are free from matgrial misslatement, whether dug to fraud or orror. In preparfng the financial statements. th8 tntstees ar8 r8sponsiblg for assessiNJ th8 charilablg companys ability to coThtlnue as a going concem, dloSing. as appli¢abl8, matters related to going concem and using the going concern basls of accounting unless the trust8es either intend lo liquidate the charitable company or to coaso operations, hav8 no realislic altemallve but to do so.
COMIAUNITY ADVICE AND LAW SERVICE UMITED 12 INDEPENDENT AUDrroR'S REPORT TO THE MEMBERS OF COMMUNITY ADVICE AND LAW SERVICE LIMITED (CONTINUED) Auditarfs r•sponslblllll86 for th• audlt of the finan¢ial •Lmonts Our obiecbves are to obtain reasonable asswan( about wh8ther the financlal statements as a wholo are free from material misststemen( whethor due to fraud error. and lo rssue an 8u<Storfs report Ihat Includes our opinion. Reasonable assurance is 8 high level of assurance but is not a guarantee that an audit Conduc in accordance with ISAS (UK) will always det8ct a material misstatsment it exists. Misstat8m8nts rAn arise from fraud or effcf ar¥J are qx)nsidered material rf. individually or in the aggregate. they ¢OLdd reasonably ba expected to influence the economlc decisions of Use lakèn on the basis of the88 ffinandal slatemènts. lffegulariti8s. includrng fraud. are instances of non-compliance with laws and regulations. We dn procedures In line with ¢)ur responsibilities, outlined above. to detect malerfal rnls5talem8nts in respect of irregularities, incIling fraud. The extent to which our procedures 8r8 capable of detecting Irregularilies. including ftaud, is detailed below. The risk of not dètecting a material mi5Stat8ment reSl5ng from error is (Xld8rad to be low. The risk of not detecting a materfal mlsstatement resultirw3 from fraud is higher, as fraud may involve collusion, forgery, Intentnal omtssion$. mISrepsen1atIon5. or the ovenide of Intemal ¢ontrols. In Ihe context of Communlty Advlce and Law Sorvlce Limlted. w8 hav8 idenlffied Specific laws and r8gulalions. su¢h Law Socloty and Office of the Immigration SeNices Cornmlssioner rngulatlons along with general CommeIal laws and regulatloro, 8u¢h as: CompanSès Ad 2006: Charltles Acl 2011: Charfty Commission galde. Health and Safety legislation: GDPR and employmènl law. Our understanding of the legal and regulalory framework appllcable to Community Advl¢e and Law Service L¥niled and how the charitable company has ¢omplled with its obligations has b8en oblalned by 8nqulry of nianag8ment and ItK)se charged with govemance. As part of our onqulries have discussed policies and pro¢edures conwllance with laws and regulations and wh8lh8r any Inslances of non rompliance have occurr8d. Our undev51andMw of the charltable companrfs wlldes and procedures on fraud risk has been obtsined through enqulry with management as to the ntrol activtti8s. <wational sy5t8ms In and whether ther8 Is knoledge of any aGlual. SUSP8Cted or alleged fraud. W8 considgr that the audit team collectively had th• appropriate compelence and capabilltie5 10 idenufy or recxynlse non- COTnplian( with laws and regulations. Durlng our audit work there were no significant instan$ of nonwcompliance Identlfi8d. In response to the audil rfsks Identified in res1 of Irregularity and ffaud. have undertaken the following procedures: - Enqulry of management. arKI thos8 charyed with govemance amund actual and tial IEtlgatlon aThl dalms. - Enquiry of management to Id8nffji any instances of nonvcompliance wilh laws and regulalions. - Enquiry of managem8nt to iderty any subsequent eVts Ihal have occurred aftor tho y8ar end relaling to this ffinandal year. - ReviewiryJ18gal expenses durlng and after the year end for evldence of nonwcomplAnce Mfjth18ws and regulations. - Rev[eIng financial sl8t8ment disclosures and tesljng tr• SUPPOrtir¥J documenlation to aBse88 ¢onwllanc• Tfvith applicable laws and regulattons. - AuditiThJ the rkk of managernenl oveThide of contfoI8, w)cluding throu tesllng Joumaf entri88 and other alustments foT appropriaten8ss, and pvalualing the business rationale of slgnlficant Iransadions outside the nom)al cour88 of busine8S. A fvrlher de$¢rfpti(m ol our responslbllitieB for lh8 audit of the finandal Statements Is located on Ihe Flnancial Reporting Councll'8 web$lte 81: www.frc.org.ukJauditorsresportsibilili8s. This dèscrfptlon forn73 part of our audiiorfs repo
COMMUNITY ADVICEAND LAW SERVICE UMITED 13 INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITY ADVICE AND LAW SERVICE LIMITED (CONTINUED) Use of our rnport This report 1$ made solety to the charilablg company's members. as a body, in accy)rdance with Chapter 3 of Part 16 of tho Comp8ni8s Ad 2006. ¢)Jr audit work has been undertaken so that We rnlght stat8 to the d)8ritable company's membgrs ttr#)se matters we aro required to state to them In an audltorfs report and for olhor purpose. To th8 fullest exient pemimted by law, we do not accept or assTh respmsibillty to anyone other than th6 Charitab company and the 'tablB cornTranrfs eMberS as a body. for our audtl wo. for thi$ report, or for the oplnk)ns we have forn)ed. CA FCCA Isenior Stal0ry Audknr} For and on behalf of Som•rbys Llmlt•d 19 ?02 Chartered AOuntants Stalutory ditOr 30 Nelson Street L8ic•sler LE17BA
COMMUNITY ADVICE AND LAW SERVICE LIMITED 14 8TATEMEpif OF FINANCIAL ACTIVMES INCLUDING INCOME AND EXPENDrruRe ACCOUNT YEAR ENDED 31 MARCH 2024 Unreslrlctod Re8trf¢ted funds Total 2024 Totsl 2023 In¢om• and •ndowm8nts from: Donatlons and legacles Charitable activlties Olher trading actlvit8S Income from inve8trnents Tolal Inme 1.463 308.693 1.463 4,351,769 1.220 7,211 4.361,663 214 4.071.816 4,043.076 7211 318,587 1,186 4.073,216 4,IX3,076 dliur• on: Ral8V funds Charitable acOvlt188 244,971 3,845,419 4,090.390 4,041.340 Totsl r•sourc•s expnd•d 244.971 3,845.419 4,090,390 4.041.340 Net movgm•nt In funds boft>ra 73.616 197.657 2712n 31.876 Tra[fer5 between funds Net rnovew*nt in fund$ 73,616 197,657 271273 31,876 Fund balances al 1 Aprfl 2023 382.004 165,439 547.443 515,567 Fund balances a131 March 2024 16&17 455.620 363 096 818716 547.443 All Income and expendlture derive fM continulng adlvlles. Tho stalement of financlal aCtIlIeS Includ08 all gAlns and10550s regnISed durlng the year
COMMUNITY •VICE AND LAW SERVICE LIMrrED 15 STATEMENT OF FINANCIAL ACTlVtriES INCLUDING IMCOME AND EXPENDrruRE ACCOVNT YEAR ENDED 31 IAARCH 2024 Unr•strfctsd Rostrfct•d funds Mots8 Total 2023 Prfor year Income and endowments from: Daon5 and legacies Charitable activits8S Inc(Kn8 from Inveslments Total Income 214 383,676 1.186 385,076 214 4,071.816 1,186 4.073,216 3,688,140 3,688,140 Ex ndlttir• on: Raising funds Charltable activiU8S 289,392 3,751.948 4,041,340 Total rèsourcos •Xnded 289,392 3.751.948 4,041,340 Ilet movement In funds before transf•TS 95.684 (83.808) 31.876 TransfwE between funds 1759) 759 Net rnovement In funds 94,925 (63,049) 31,876 Fund balar)ces at 1 Apdl 2023 287.079 228,488 515.567 Fund balan¢•s at 31 March 2023 16&17 382,004 165.439 547,443 All Incorn and exp8nditur8 dorive from c<)ntwNing activities. The statement of flnancial actsvities indud8s all gain8 and lossos recx)gnised during th8 year.
COMMUNITY ADVICE AND LAW SERVICE LIMITED 16 BALANCE SHEEr YEAR ENDED 31 PAARCH 2024 2024 2023 Fixod ass•ts Irrtanglble assets Tangible assets 140,750 12,964 10 28.749 Curr•nt •So•18 Debtors Cash at bank and In harKI 11 321,634 649,$59 971.193 111.438 587.621 699.059 Cr•dlt4>rs: amounts falllng du• wlthln on• yaar 12 179.874 N•1 ¢urr¢nt assots 665,241 619.185 Total Ms•ts lo$$ ¢urftnt Ilabllltles 818.945 547.934 Definod benofil p•nslon sch•m• Ilablllty 14 (229) {491) N•t assets in¢ludhw ponslon sch•rne liablllty 818,718 547.443 In¢om• funds Unrestrtcted furMIs Restrictod funds Tolal fvnds 15 16 455,620 363.096 818.716 382.(K These fln8n¢l81 statements have been pweFwod kn actordaTh wilh tho wothlons applicable to companies suty8ct to tho Small reglmo. Tho flna)¢lal statennts were approved by the board of Itea8 arnl wthorfsed for issue on 20 Noven*¥gr 2024 and are sId 116 behalf by. WSG BACH IDY¢ 18.?024 14..45GMTI Slt Lord W S G Bach J Mwthn Company R•glstratlon No. 04096S74
COMMUNITY ADVICE AND LAW SERVICE UIAITED 17 CA8H FLOW STATEMEiir YEAR EMDED 31 MARCH 2024 2024 Ch gonerat•dl(usèd) In oporaling actlvluos: 20 230,665 113,635 Cash ll¢)ws from Invostlng actlvftles Interest incom8 Purchase of tangible tlxed assets Purthase of intangible fix8d assets 7,211 1.186 (8.491) {175,938) Galh 9gneraledl(used) In Inven9 actlvlth8 (168,727) tI,305} Ca•h Ilows from flnanelng actMtIo$ Interést r8C8iv6d Cash general•d by finonclng actlvltlos Increase in cash and cash equivalents in the year 61.938 106J30 Cash and cash equivalents al the beginning of the year 587.621 481.291 Totsl rA8h and cash equlvalents at tho ond Of th• y•ar 649.559 587.821
COMMUNrrY ADVICE AND LAW SERVICE UMITED 18 NOTES TO THEACCOUNT8 YEAR ENDED 31 MARCH 2024 A¢counllng polldés 1.1 General Informallon and basis of prgparation The charity is a piivate company limiled by guarantee without share capital. The charty is registerod In Eryland and Wales. The registered offiGe is 1¥[ Floor. Epic House. Charfes StregL Le1ter. LE1 3SH. A0ting conventlon The financial statements have been prepared In accordanc8 with Ihe charlS goveming dUman( th8 Companies Act 21]06 and "Accounting an¢S ReportirvJ by Charities Statement of Recommended Practice applicable to charities preparing thelr accounts in accordance with the Financial R8W)rting Standard appllcable in the UK and R8publlc of Ireland {FRS 102)" (Issuèd In October 2019). Th6 charlty Is a Public Benefit Entity as dafined by FRS 102. Th& financial stat8menlg are prepar8d in slerling. whlch is Ihe functional currency of Ihe chartty. The accounts have bpen plepared under the historical Cost cJ)nvention. The principal accounting poli(#es adopted re set out below. 1.2 Fund8 Unrastrtcted funds are available for us8 at the dlscr81ion of the truste88 in furtherance of the general objectives of the charlty and which hawe not been designated for Other purposes. Designated funds con7pre unrestricted funds that have been set aside by the trustees for parlicular purposes. Tha airn and use of each designaled fund is set wt in the not8S to the financial ststements. Restricted funds are funds which are to be usod in accordanc8 wilh specific restrictlS Imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and adminislering such funds aro chargeql against the specific fund. The aim and us8 of each restrlcted fund IE sèt oul In the notes to lh8 financial stat8ments. 1.3 Income recognition All incoming resources are included in the Statement of Finandal Activities (SOFA) when th8 charity is legally entitled to the income after any perfonn8nc8 conditions have been met. Ihe amount ean be measured reliabfy and it is probable Ihat the inoome wlll be rereivpd. For donations to bg rn¢ognls8d. the charity will have been notifiod of the amounls and the Settlement date in writing. If there are condhions attached to Ihe donation and thls requlre8 a18vel of p8rf0rn18rKe bgfore entstlemènt can be obtained then income is d8ferr•d until those conditions ore fulty met or the fulfilment of those condlttons Is wlthin the control ol th8 chaiity and It Is probable that they V•ryll be fulfilled.
COPIIMUNrrY ADVICE AND LAW SERVICE LIMITED 19 NOTES TO THE ACCOUNTS (copillNUED) YEAR ENDED 31 MARCH 2024 A¢countlng pollcl•s convd 1.3 Income rn¢ognftlon (¢onllnu•d) Donated facllilies arKI donated professional servlces are recognised in in¢ome at their fair val wh8n th•ir e¢onomic benefit Is probable, It can be measured reliably and the charity has UM)trol over the Item. Falr value is detenmlned on the basis of the valu• of the glft lo the charity, For example, the amOW the charity would be 119 lo pay in the Open marf(et for Such facililies and servi¢8$. A cOrreS)ndINj amount is recognised in pendIre. No amount Is Inthded in the ffinanclal slatements for volunteer tlm8 In Ilne vAth the SORP (FRS 102). Fued asset gifts in kind ar8 recognlsed wh8n receivabl8 8nd are included * falr value. They are not dofened over the Ilf8 of the a88eL For legacles, entltlement is th8 earlier of the charity being nolified of an impendlThJ dstrllmCffi or the 18gxy belng celved. At this point inccTh8 1$ recognlsed. On occaslons18gad88 wal bg nolified to the ehadty, however, il is nol possble lo measuro the amount expethd to be di$trfMed. On th8S8 Oc9510ns, the legaoj Is treated as a ontionI asset and dlsclos8d. Income frorn Iradlrvj activities indudes ¥Kom8 eamed frorn fundrnlslng events and trading aetl¥itles to ralse furKl¥ for the ¢harlty. IrKome is received in exchange for Supplylng goods and servlces in order to ralse furKls and Is recognlsed wthen 8ntitloment has ocGiirr8d. Income fmm sty)vemffnt and other grants are recogn6sed at fair value when the has entitlement after any perfomanc conditlons have been me( it is probable Ihat the income wlll be received and th8 amount can be measured rellably. If 8ntitlomont 1$ not m8t then these amounts are daferrad. Investrn•nt IrKom8 is eamed through holdlng assels for invesbnent purposes such as Shares and property. It Inctu4Jes divklends, interest arKI renL Where It Is rK•t practicable to identtfy investm•rt management costs incwred wlthin a stheme wilh raqsonable ac¢ur8¢y the Investrnent Incom818 reported net of these costs. It Is Included when Ihe amount can be measured reliably. Internst inwn8 Is recognised uslng the effedve interest method and dTvidend and rent Income is recognlsed as the charl8 rfght to r•¢efv8 payment is e8tsblished. 1A Expendlturn recolI¢10n All expenditure Is accounted for on an accruals basS8 arNI has b8en classified under headlng$ that aggregate all osts related to the catagwy. Expenditure Is re¢ognlsed where there is a legal or conslructive obligalion to make payments kn thkd partles. il 18 probable Ihal the settlement wlll be requlred aNI the amount of Ihe obligalion can be measured reliably. tt Ss ¢ategorlsed under the followlng headings: Costs of raINj fvnds Indudes saknrl88, expens96 and ovetheads. Expendlture on ch8rftsble aclivilie5 indudes salaries, expenses and overheads. Olher expgnditure represents Ihose Items not fairing inlo the calegorfes above. Grnnts payable to third partles are withln the charStable objectlves. Whore uncondltional grants are offgred. trms Is accrued as Soon as the rncipient 1$ ndfied of the grant. as this gives rtse to a reasonabl8 expectation thal the recipient wll re tho grants. Whore grants 8r8 condilional relatlng tr performanc* then the grant Is only accrued when any unfulfilled conditions oulside of the control of thè charlty.
COhlMUNITY ADVICE AND LAW SERVICE LIMifED 20 NOTES TO THEACCOUNTS (CONTINUED) FOR THEYEAR ENDED 31 MARCH 2024 A¢countlng pollclas corfd 1.5 Support costs alloeatlon sUprt (X)8ts are those that ass the W(1 of the ¢haiity bLrt do not directty r8pr888nt charilable Bctivilies and indude offi( costs. govemance costs and administrative payroll costs. They arè IncuThed direclty in sw)FQrt of expendrture on the obpcts of the charity and indud8 proioct management carried oui at H8adquartW5. Wh8r8 support costs cannot be direclly alttibuted to particular hoadings t+wy have been allocated to cost of raising funds and expendiiure on charitable activities on a basls consistent wilh us6 of th8 resources. Fund-raising costs arn those incurred in seeking vduntary contributions and IA) nol include the (X of disseminatiThJ infomialion in support of the thatllable actlvitles. 1.6 Intanglbh assets Intanglble assets are affrf)rtised on a stralgh14ir basts over their useful live$. The useful lives of intangible assets are as follows: Computer sollware 5 years Expected USeft economical Il[8 1.7 Tangibl• flx•d ass•ts Tangible fixed assets are stated at cost (or deemed cosl) or valualion 1g$s xcumulatsd depreciation and accumulated ImpalmntI0Sse5. Cost includ88 costs dlractly attribulable to making Ihe asset ¢apable of opeIlng as Intonded. Deprectalion is provided on all tanglblo fixed assets, at rales calculated to write off Ihe cost. less estlmaled residual value, of each asset on a systematK ba&s over its expected useful lrfe of foLtr years. The gawi or loss arising on the disposal of an asset Is determined as Iho difference balween the s818 proceeds and the carrylng value of the asseL arKI Is crediled or charged to th8 IrKome and expènditure account. 1.8 Cash and cash •qulvalonts Cash at bank and In hand are baslc )Inanclal assats and irKlud8 cash in hand, deposits held al call with banks, other short-teffn liquid investments wllh original maturitiès of three months or less, and bank overdraft8. Bank overdraft8 are Ghown withln borrowings in current liablities. 1.9 Debtors and crlt015 T•celvablo I paytho wlthln one year Debtors and credilors wlth no ststed irbterest raie and receivable or payable within ong yoar are retxJrd8d at transaction prtce. Any Ioss8s arising frorn impalrnient aro recognised in expenditure. 1.10 Dorfv•tlves Derivatsve finanrAal instruments are initially measured at fair value at the date on whlth a derivative contracl is entered inlo and ¥e subsequently m8asured at fair value 1hroU profft or loss. 1.11 Impalrrn•Trt Assets not measured at fair value are reviewed for any Indication that the asset may b8 Impalfed at each balance sheel date. If such indication exists. the recoverablè amount of Ihe assel. or the asset'6 cash generaling uni¢ is e81imated and compared to thè carying amount. Where the caryirvJ arnount excoeds it8 recoverable amount, an impairment loss Is recognis8d in profft or loss unless the 8ss8t18 carried at a revalued amourrt whorg Ihe iMpalmnI 108s 1$ a ravalualion de(xease. 1.12 L•8•es Rentals payable and receivable under q)erating leases 8r8 charged to the SOFA on a straight line ba8is over th8 perfod of th8 l•a$e.
COMMUNrrY ADVICEAND LAW SERVICE LIMITED 21 NOTES TO THEACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 A¢countlng pollclas convd 1.13 Employ•• benefft8 When 8rnployae$ have rendered s8Nices lo the charlty. 6hort-tsm ernOyee b8n8fts tt) which the employegs ar8 enthlad are r8¢ognlsed at the undismunted amount expeded to be paid in exchango for thal seThic8. 1.14 Tax Th8 chaiity is an exempt charity wilhin the meaning of schedub 3 of the ChHriti8s Ad 2011 and 15 con&dered to pass the lests sel out in ParBgraph 1 Schedule 6 Flnanca Act 2010 and, Ih8refore. il rneets the definition of a charilable company for UK corporation tax purposes. 1.15 Golng concwn The financial statements have be8n prepared on a wing conwn basls as the trustees believe that no mat•iial uncertainties exisL The trusts88 have Culd6r•d the level of funds held and the expected18vel of Incom8 and expenditure for 12 months from authorfslng Ihese financial statemts. Tho buthJeted Income and expenditurn is suffKient with the1ov81 of reseNes for th8 company to be able to contlnue as a golng concom. 1.16 Judg•ment and k•y sourc•s of tImatIOn unurtalnty Thè CoMpY Makes esllmat8s and assumpuons concemlng Ihe luTe. Tho resutting aceounling estimates V•ill, by definition, seldom equal the related arlual results. The estimatés and assumpliorns thal have a signfficant risk of causing material adJuslm8nt to th8 carrying amounts of the asset8 arHI liabHiti8s withln the next financial year are addressed below. (i) Useful economic lives of18ngible asset&" The annual depreciati1 charg8 for tangible assets Is sensitNe to chang8s in thè 8Stimated useful economic lives and residual values of the assets. Th8 useful economic lives and residual values are reassessed annually. Th8y are am8nded when n8ce5SRry to r8fiecl current eslimate5. based on tschnological advancem8n( fubjre invoslrn8nts. economic uEillsation and physi1 con(fition of the *88ts. Sée aceounting wlicy note (above) for the useful econorn lives for 8ath d858 of ass81s. ffl) Exp8ndtture allocath?n& Expendbture is apportloned where il relales to more than one (¥J8t category. flll) Pen&"on118bllity.' The dosing118bility end annual pension ¢harga is sensknt6 to lh8 assumptions made by the p8nslon scheme .
COMMUNrrY ADVICE AND LAW SERVICE UMITED 22 NOTES TO THE ACCOUNTS {copmNUED) YEAR ENDED 31 IAARCH 2ff24 2. Income from ¢harllabl• xilvltlo$ 2023 Gontrathal payftts Lal Ald In¢omé IMmaratI0Th income 4.175,582 70,280 65,516 40,391 4 351769 3,927.094 75,453 56.243 13.026 4 071816 3. An4ysls al Expèndltur• Amortisallon Note 9 Staff cogts Othor costs Tolal 2024 Toll 2023 D•pY•ckndon Not• 10 (N•t• 7) (Nots 4) Charltable a¢lMU•s Money advlce - general - fknanclal capabilty 1,329,412 247,514 1.827,909 1213.806 116.691 1,329.412 50.983 247,514 1,627,909 1,330.397 Govemance costs (note 6) 7.384 6.130 Grants payth Inote 5) 2.455,097 2,455.097 2,704.813 1329412 4 090 4 041340 Othèr costs Olhor costs Indle the followlng support C4>Sts:. Unr•St•d funds 2024 2024 2023 Establlshment Insuran Proig(a costs Rè¢rullment and tralnl 1r10mpti Techno109y Equijment and supplles Cc>rnmunicatlon mtheti Bank charges and ban Int8rest Legal arxl profeSsIal fe8s Staff trav81 and subsistence Volunteer expenses Sundry expenditwe 9.024 1,198 6.467 419 4,420 786 3,107 182 12.253 234 13,861 1.464 39,502 5.521 25,158 28,198 18.399 3,611 12.603 760 41.966 13.209 35 16,617 31.421 3,971 12.138 8.767 14.860 3,820 5.053 1.477 13.937 667 29.188 8.469 272 8.650 3,842 4.548 12.319 Costs specifically Inred on 8 parttcular project have been olloLtad 8g81r&t that fund. The bala ol 01her •>)sts are allocaled acrxjrding to the number of hours wort(ed on by each employeo on each pw.
COMMUNITY ADVICE MD LAW SERVICE LIMrrED 23 NOTES TO THE ACCOUNTS (CONTINUED) YEAR ENDED 31 MARCH 2024 S. Grants pald 5.4, Grants pakl during the year are to 18 delvery partners Involved In the Easl Mldthds Money Advice projects to Pfovlde faca to face debt odvic6. Th? amounts payable to each parbdpant were as follm. Ruèrved at ar end (EMMA R•8•md at Modernlsatlo y•ar end Fund) P¥ld In par Total Cilizen8 Advlce AshrId Clthzens Advice Bassallaw Cillzens Advlco Broxiowe Cluzéns Ad¥loe chteoId Communlty Law SeNke Northarw and County Cilizans Advlcé Détyhlre Distrlcts D?>¥hile Law Centr• C•tizans Advke Lekastevshlre Cltizens Advl¢e Uncoln & LSnd$ey Clbzens Advice Mansfield Cilizens Advk% Mid Llncdftshlrn Cillzens Advke North E8s1 Drbh1rO Cllbzens Advke )ttNharn and Dlslrfct Nottingham Law Contre CStrens Advke Shanvood and Newarke Citizens Advlcts Mid Mor¢la StAnn¥ Athice Centr CItE8ns Adv*0 South Lincoinghlre 51.183 156,318 73.964 84.6TI 236.136 172,846 126,664 138,629 134,107 87,097 79.562 82019 238.979 62.637 72.581 262.651 73.075 141280 13.441) 47.742 160.315 74.144 84,877 237,097 175,744 128,662 136,681 136.105 87.097 3.997 180 138) <991 2,7 1,998 60 1.998 (2.(K181 82,819 243.399 58.657 72.581 259,745 73,075 141,280 (336) (3,9BO) 4.756 (3,905) 999 2.275.205 (13,807) 17.984 2,279,382
COMMUNITY ADVICE AND LAW SERVKE LIMTED NOTes TO ThE ACCOUNTS (CONTrIUED) YE•R ENDED 31 IAARCH 2024 s. A grant was rocelved from the Lel¢est8r Clty CO1 Household Support Fund in the anUnt of £60.L)00 Of this affunt. £58.417 was paid out in grants to vaiious InthldualB to 6UPPDrt wtth energy biifs. The romak4ng £1,583 was charyed to managomentsali85 as admtnlstrdtlon feg. Gr pald kn indlvrdual8 46.182 12235 58.417 S.& Grants Pa during the ar are to slx delfvery partrws Invofv8d fft the Juslce Togethw prolocL lo faclltats th8 establishment and developmont of the Ea$t Midlands Immigr8tlon Networf¢. Th• amurts payable to each partlclpgnt wore as follows". Total Ccnmuntty Law S6Nl¢o Northampton and County Derbyshire Law Cantrè Nollingham Law Centro The Race Equallty Centre Northampt0rh1re Rights 8nd Equallty Notllngharn5hire Refugee FONM 35.850 36,780 35,810 5,025 1.933 117.298 Summa Grants paid per 58 Grants paid per 5b Grants paid per 5¢ 2.279,382 $8,417 117,298 Totsl 9rnnts payabl• 2 455,097
COMMUNITY ADVICE AND LAW SERVICE LIMrrED 25 NOTES TO THE ACCOUNTS (CONTINUED) YEA9 EIIDED 31 MARCH 2024 . kna1• of govemanc• costs 2024 2023 Audlt fee Other goveman¢X costs 7240 144 6.130 7.384 Goveman¢e costs In8 expen585 a5$0cl8ted wlth tho TFUSte8s board m¢¢tings. AGM and extemal audlt f0•S. Nono of the trustees (or any perwns connected wllh thom) rKalved any rnmuneraUon during the yèar. 2024 2023 No. Numb•f of ¢mployM• Tho a¥erage nurnr of employa88 thriKvJ yTrar was: 40 On a full Umè basis thè total avoraga numberrferylow was 35 (202& 33) Employmgnt ¢o•ts 2024 2023 1,176,014 106,778 992.712 91.964 PJocial se¢urtty costs Olher penSn costs 1,329,412 1 124 525 The nunJ8r of 8mpkJyee whose gvIDyee benefits (exdudlng empknyor pensk+n co) exceeded £60,OIXI was: 2024 No. 2023 In the band £60.001- £70.1100 Th• lotal éwoloyeo bènefrts of the key management per8onnol of tho ¢harlty We £78,74712023- £74,612) ¥. T•11 Th& company. bekng a r8giSteYed charfty. Is 8x0rfroM corp10 tax cn Its cfAthable actmtles.
COMMUNITY ADVICE AND LAW SERVICE UMrrED 26 NOTES TO THE AccouKfs {COPrnNUED) YEAR ENDED 31 MARCH 2024 g. Intanolbl• fix•d a•••t• Computtr Softwar• At 1 Aprn 2023 Additlons Disposals At 31 M8rch 2024 175.938 175,938 AmortlsatlDn At 1 Aprfl 2023 Charye for tho perlod At 31 March 2024 35,188 35.188 Not bot)k va6 At 31 March 2024 £140.750 At 1 Npril 2023 Tanglble flxed a8uIs Flxtur•8. fittlngs & •qulpmènt Al I 2023 Addilions Disposals At 31 Marth 2024 71,530 71.530 Depre¢latlon At 1 2023 Chargè for thè period Dlspogals At 31 March 2024 42,781 15.795 58.576 Net book valuo At 31 March 2024 £12.954 At 1 Apnl 20rJ £28.749
COMMUMrrY ADVICE AND LAW SERVICE LIMrrED NOTES TO THE ACCOUNTS ICONTINUED) YEAR ENDED 31 MARCH 2024 11. D•bton 2024 2023 Tr8d8 debto Pr•paymonts Otherdeblo 130,539 20.889 170.206 29.478 18.394 321.634 111,438 11 Cndltorn: amounts falllng du• wlthln ono #r 2023 113,637 42,913 8.308 65.391 75.703 18,798 31,792 13,833 75.245 40206 Tax88 arKI Soclal securfty ¢05ts Othr credlto Grants advance A¢¢ruals 3Q6,952 179.874 13. Chang•s In th• companys r••ourMs avallable for charlty use Unr•slr*tsd R•strl¢ted fund$ funds Net incoming resources for tho yoar 73,616 197,657 Net wicreasel{docraase} In tsnglble fixed assets Net knernasel{dgcreasa> In Intangible fLxed assets 15,695> (lo.1> 140,750 N•t movement In funds available for fure athltbs 67.921 328,307
COMMUNtrY ADVICE AND LAW SERVICE LIMITED NOTES TO THE ACCOUKfs ICONTINUED) YEAR EIIDED 31 MARCH 2Q24 14. P•nslon costs The ccYnp8ny partlclpatss In a mulb - scheme whlch provides beneffts lo some 638 non-associatod partklpalng employarn. The schemo Is a defined benefrt ScheTr kn the UK. It Is not possibh forthe ujnyy to obtskn sUff1et InfoTmalion to enable tt to account for Ihe stheme as 8 defined nefft scheme. Thorefor8. 51 accounts for Ihe sthemo 85 a defined contrtbulion scheme. Pension sd)orne c4ts are allLJtAted betsyeen reslricted and unrestrlcled costs basod on the number of hours worked on eath proJecL The sthemels das$mgd as a 'last man standlng arrangeanY. Iharefor•. the company Is potènlalty liabl8 for other pathipatin9 emplOS oblaOn• If those emptyers arn unabb lo n*et thelr share of the scheme deffidt followlny withdrawal from the s¢hame. Tha last full a¢knerial valualon lor tho schome was carried oui 30 Septsmbor 2020 showlng a daficit and Iho IDJ8ts95 asked the participang emplosr$ to pay addlional ¢ontrknulion8. Secuon 28.11A of FRS 102 requlres dafkll recovery payments to be racognlged as a kabillty. Th8 nM>vemènt kn the prowsiixb 15 set (xrt below. 2024 2D23 Balanc4 sheel #ablky •t 1 April 2023 Defi¢it contrlbullon paid Interestcosl (SOFA) Impad of any d)8nge In assumpllons Arneftdmt to COntrUtion s¢hedul& 491 {281) 19 770 {281) 15 (13) Balance she8t Uabillty 229 491 liablllty rewesents the nat prosont value of the dofk41 ¢ontril)ullons agrwd as at Ihe ac(y)untlw dale and has been valued uskng the follNYtng a59umpllon$. sot by r•feren{ b) the durdli(Jn ofthe delldt récovary parnnts: IAarch 021 X22 Dls(x>unl rnle aPled to ftrture rgc•very pkn contrlbuUon5 due 5.31% 5.52% 2.35% 0.66% 2.S3% ) the basiB that tt woukl not bo pra¢tlcal to 5plil the u)51 of the do[1 r8duclion paw)18nts belween current and lthrkal restrictsd and unfvstrlct•J fvnds au of Ihg costs have been dlarged to unrestriLted funds th15 ar and lous >wrs.
COIAMUMrrY ADVICE AND LAW SERVICE UMITED NOTES TO THE ACCOUNTS ICONTINUED) YEAR ENDED 31 laARCH 2024 1& Amysls rfnet ass•ts b•lween fvnds nd8 2024 Fund balaceS at 31 IAarch 2024 aro roprnsgntsd by. InkngiNe assets Tanwg flxed a¥sets 140,750 140.750 12.954 971.193 6.905 .005 5tr2.188 Cr8dkoKs: m)untsfalbng due wlthln on? year Credknvs". amounts fallng du8 over one Pr¢¥l$ion$ for labilili85 and (20.061) 1284891) {3t)5.952) 455 V20 363.096 818 718 16. R••trl¢l•d lund• 2024 Op•Thlnq balan 1 Aprll 21J29 at 31 Marth 21,314 3,403.0 13228.045) (353) 1202) (964) 196,359 Irtse Plus Blg Ldtery Fund Energy Redres8 WS (Redundancy C051s> Letce51eT Cllv GOU. Arrti.PuvErtv Klependenl Inwrovlng Out¢omès Through Legal Support neyw8e Uvlng (UK Shargd Pmspodty T(tr Initia IIAA DRO Grant Fo(Ml Bank UK DRO Grant Help ASsIng Legal SLPPOrt EnergyWi66 L•ice8ter Cty nl G•lting Help in NeighboorJ¥ A¢¢w to Ju8lK¢ Fund 100 129.155 129.155 9.365 5.722 {435 129,464> 185,250) 17.8761 {157A71) (7.350) 192.093) (1.1th)) I30,() (98.215) (80.(0) {44.755) 35.188 13.449 161,284 5.573 3.813 7.3 97.534 1.fy)0 30.000 98J75 48.673 3.918
COMMUNITY ADVICE AND LAW SERVICE UMITED NOTE8 TO THE Accouwfs (CONTINUED) YEAR ENDED 31 IAARCH 2024 R•$lrf¢t•d fi•nd$ 2023 Openlng balance 1 Aprfl 2022 Incomo Expendlture B•hnc• Tr•nsf•r8 8alanc• at 31 Mar¢h b•tw••n at 31 ltsr¢h 2023 fund• 2023 MaPS Moneywlsè Plus Big Lottery Fund Eneryy Redress MAPS (R6durKlatKy Costs) Leicester Communlty Fund Lotsry cmnIty Fd IMA DRO Grant Food Bank Advieé UK DRO Grant Help A¢cesGlng Legal Supp(wt Independont Age Energywlsè Plus Lake$tèr CMY Councll ces8 lo Ju$tice Fund 28,655 3.390,269 3.037 113,906 31,863 31A34 70,524 (3,395.610) (116,590) {62.995) (72,895> 21.314 353 21.314 353 1.H9 129,165 129,155 129.155 2,389 7.350 810 1,000 (1148) 1759) 7,350 1,203 1,000 759 7,350 1203 1,000 47.473 (47,080) 4,814 4,no 25,000 (4.814) (4.720) (25,000) 19.096 228488 3688140 164880 759
COMMUNITY AOVICE AND LAW SERVICE LIMrrED 31 NOT&8 TO THE ACCOUNTS (CONTINUED) YER ENDED 31 MARCH 2024 Mon•y Afvlc• and Pen91on• 8•r¥lc• IM•PS Lekesler Communty Advl¢e and Law Servlce {LCALC} Is the lead wjencyfor thls East Mldland wkl• propct. There are 18 ddfvery pariners over 5 counlles., Lolcestershire. Lin¢olnshlre, Northamptonshire 4nd Notlinghamshlre. A$ as mana9iry the pl0Ct, CALS Is also a deSiwry paNwwlthln tha pro]1. This service provldes faClace debt advlcé through a rang8 of local vanues. Mon•ywls• Plu$ The proioct ts laryelfjd at people who are generally dffllcuft tr eryage wlth, In orfer to address wm8 ol the elUsIOn i$su6s. Thfj prolect ended In March 2023 and the residual bala8 of £3S3 was spont In 202312024. Ig Lott•ry Fund Th5 funding provtously 8UPPQrted our Specialist W81kn Benefms Advlca ProiecL The balan of£11)O represents Ihe net bo¢Jk vakne of ass•ts PUfcha8ed by th6 fund. En•ryy (Enorgywl80 Plys) Thls fund Is to provldg $UPPOrt to the EnergyMso Plu$ Proiecl whi¢h alms to tackfe fuel povèty though th• provision of swdalbl w•rgyadvi¢8. MaPS IR•dund•ncy Costs) Thi$ Incvm8 Is to moet future, potential redundoncy costs of slafi dlraclly Involved In tha ddlvery ol MaPS funded sep8 where parknclpant organlsatlons faco raduced fundlng,. not only from MaPS bul from oth8r funders where staff delIIng MaPS furKled services are affécl8d when knduded in a redundancy pool, and ulUrn8tely s81octed fl rndundancy. Lok••tsr Clty Councll Antl4ov•rty Qrnrt Thi5 grant Is Intended to hèlp add$18ues ar(wnd digltal èxeluslon amow dierrts se&ktng 8peclallst legal advlr by supporting them tr> aecess dlgStal 88r¥lc•s Ihrough the wovision offree smartyhone$. Ind•p•nd•nt Th1$ Project was almed at prOdIng advtC8 support for cllents aged 65+ in tBspon&e to tho C47St of ITvlw (¥kn. Improvkng Outcom•• Through Legal Support IIOTLS> This want from thè A¢¢ass to JustiG• Foundalon is almed at Supporting the provlslon of speclallst legal advlce on matters that are not ellgiblo for legal ald. Thè giant fvnds a SFdallst Wolfaro b9n8fft5 ¢asework8r and a tralnee gpe¢l8llst houslng casewother vthllo a150 makin9 8 contrlbutKn to coré infrastructure cmts. Mon•y4Yh• Livlng (UK Shar¢d Prosperlty Fund) LCALC 15 a delfvèry partner in Ihls projecl whlth Is del1ved by R•achlNJ People on behalf of Leleester Clty C¢)un¢il. Th¢ PTole¢l Seoks lo pmvlde (x)st of Ilving advico; energy ad¥ke and holp wlth dlgital sklllslfinanclal lknrncyfor vulnorable clierts In need of thls support. Ju•llc• Toythr Inltla¥v• IJTII Thi5 fimdlng k8 to fadlliat8 the •stsbllshm8nt and davdopmonl ol East Midlands Immlgrallon Netsrk as a vehicle for promotlng stratsgic llaboratIOn belwaèn not.lor*rofit provid8rs ol immlgrallon adv1 across the East fvldlands reglon: the lund5 wlll also b6 used to Support the provision offre6 spefA4rst levBI imnigration advlce and to kncrnase th8 capaclty for speclallst advlce across the r•glon.
COMMUNrrY ADVICE AND LAW SERVICE UMrrED NOTES TO THE ACCOUNTS (COPrnNUED) YEMI ENDED 31 MRCH 2024 IWJ DRO Grnnt Thl$fund is to support the sts of administerfng Debt Rollef Oiders for our dionts. Foodbank PIUB This fund Is to support Ihe Provion of advic£ servlces forfoodbank users to help address ts dedYIng causes of foD(I PLwerly. Advlc• UK DRO Grant This fvnd is to maintslrt andlor Increa80 access to Debt Rthl Orders for clrents, H41p knmlng Legal Suppori This Grdnt frorn the Acc8SS to Justke FoundatFon was intended to supp¢t tho provlsion of fre• speclallst18gal advke on matter8 not oligiblg for legal ald. L•le•$lor Crty Councll Thg of the fund 15 to provide vulnarnble hou8eholds support during the ¢ost of liviNJ uisl$ ensuthg SUPPOrt for and food cost8. G•ttlng Holp kn N•lghbourhoods {GHIN) This grant alms to facilitate access lo and engagement wlth specialt5t advlce servlces for dlents wrth mental heatth dlfflcultles by providlng tralnkng forfroniline staff on working wlih Iheye client 9roiy5 and by fundlng the appointment of an Advic* Support Worker that can provide taik)red 8UPWI to reduco the rate at whlch these ell¢nts dlseng8ge from athice seryices before Ihoir Issues are resolved. Ae¢o•s to Ju¥tl¢o Fund Thls fund Is to provKle support for immlgrallon advi¢8 s•rvlces, in 8ddltlon to also supporling the transknn to me worklng for 8dvi8ors dudng the COVID pendemi¢ and Safèty measures when staff retumgd to the after lockdowft.
COMIAUNITY ADVICE MID LAW SERVICE UMrrED 33 NOTES TO THE ACCOU1¥ {coKfwuED) YEAR ENDED 31 IAARCH 2024 17. Um*lctod funds Balanc• 01 Aprll 2023 In¢omlng RMource# R•sour Expend TralorIO r¢8tri¢ted Fund6 Bal•ne• 31 Mar¢h 2024 Unrestri¢ed funds 382,004 318.587 (244,971 > 455,620 382.004 318587 Trnn8f•r to r•strl¢t•d Fund¥ 2023 Balance 01 Aprfl 2022 Incomlng Resources Resourc Expondod Balanco 31 Mah 2023 unre5tiicl fund$ 287.079 385.076 P89,392) (759) 382.004 89 392 59 382,004
COMMUNrrY ADVICE AND LAW SERVICE UMITED 34 NOTES TO THE ACCOUNTS (CONTINUEDI YEAR ENDED 31 IAARCH 2024 18. Leaskng commltm•nt• Althe rnporlkng date the Charity had oulstsity ¢0Mffdtrno for lUlU luM base pa)rnts under non- efaNo QP8ratlng18868s as fdkA¥&" 2024 2023 Not latsr Ihan one year LateT than ono year and not later than Ilve 37,999 33,659 37.999 71,658 71.658 19. R•tstsd PartyTran8aelion8 During the year thete wère no related party transactions. 20, cOnCl1111oft of net movomvnt In funds to n•t $h flow from oporatlng actlvltlès 2024 2023 Net rnvement in fimds 271,273 35,188 15.795 (7.21 t> {210,196) 126.078 P62) 31,876 Add back depreclalknn ¢hwge Interest re¢elvalAg {IncrnastrPecrèase In debtors InN8asel(Dewse) In ¢redltors Penslon rrrfmment 14,349 (1,1861 77232 {8.357 (2791 113635 21. An¥Wl• of Chang•• In n•t funds The Chartty hHd no debt durlry tho T.