2025-03-31-accounts

Charity Registration No. 1087214

Company Registration No. 04096574 (England and Wales)

COMMUNITY ADVICE AND LAW SERVICE LIMITED

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

SOMERBYS LIMITED CHARTERED ACCOUNTANTS 30 NELSON STREET LEICESTER LE1 7BA

CONTENTS

Legal and administrative information	1
Trustees’ report	2-8
Auditor’s report	9-12
Statement offinancial activities	13-14
Balance sheet	15
Statement ofcash flows	16
Notestotheaccounts	17-32

COMMUNITY ADVICE AND LAW SERVICE LIMITED

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LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Lord W S$ Bach Mr B B Koenig Mrs M E Collier Miss H L Fountain Mr R K Gill-Harrison (Resigned 23.05.2024) Mr J Munton Ms R Nixon Mr M Olner (Appointed 20.11.2024) Ms V Williams (Appointed 19.02.2025)

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|||||||| |---|---|---|---|---|---|---| |Chief|Executive|Officer|L|Chahal| |Charity|number|1087214| |Company|number|04096574| |Principal|address|and|Registered|Office|Epic|House| |4|Lower|Hill|Street| |Leicester| |LE1|3SH| |Statutory|Auditor|Somerbys|Limited| |Chartered|Accountants| |Registered|Auditor| |30|Nelson|Street| |Leicester| |LE1|7BA|

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Statutory Auditor

Bankers

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|||| |---|---|---| |Lloyds|Bank|plc| |7|High|Street| |Leicester| |LE1|9FS|

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COMMUNITY ADVICE AND LAW SERVICE LIMITED TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their report and financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts.

Administration Details

Community Advice and Law Service Limited is a registered charity and a company limited by guarantee. The liability of members is limited to £1 per member in the event of winding up. Its registered office and principle address is shown on page 1.

The directors, who also act as trustees, are shown on page 1.

Community Advice and Law Service Limited joined the Law Centres Network in November 2023, and now trades as Leicester Community Advice and Law Centre. The charity’s legal name remains unchanged.

Structure, Governance and Management

The governing document of the charity is the Memorandum and Articles of Association, incorporated on 25 October 2000. The charity's aims and objectives have changed over time and revised Memorandum and Articles of Association were adopted in December 2024.

Organisation

A board of not less than three trustees administer the charity and the trustees meet not less than four times each year. Additional subcommittees are convened as deemed appropriate by the trustees. The Chief Executive Officer has delegated authority for operational matters and provides regular written updates to the Board. The current Chief Executive has been in post since June 2021 and her remuneration is agreed by the Board.

There are currently eight trustees on the board. A strategy for trustee recruitment and succession planning is in place. The charity is in the process of actively recruiting trustees at present. Having joined the Board as a trustee in November 2023, Lord Willy Bach has served as Chair since January 2024.

Policies and procedures for induction and training of trustees

New trustees are appointed in accordance with the charity's Articles of Association and inducted in line with an agreed process. When a new trustee joins the Board they spend time with the Chair, the Treasurer and Chief Executive Officer to learn more about Leicester Community Advice and Law Centre; they are also provided with information about the organisation and guidance on the role of being a trustee. A new trustee is made aware of trustee responsibilities and the governance cycle, and is provided with a copy of the most recent accounts and annual report; a copy of the relevant policies; the Memorandum and Articles of Association; and details of the vision, mission, values, history and operations of the charity.

Risk factors

The trustees have continued to assess the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to those risks. A comprehensive risk register is maintained and reviewed at least once a quarter.

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COMMUNITY ADVICE AND LAW SERVICE LIMITED TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

The charity is currently dependent on a relatively small range of significant funding streams. While funding is secure in the short term, there is an ongoing risk that key income streams may be lost. The trustees are actively involved in managing this risk, planning for various scenarios and considering strategies to diversify income streams.

Public Benefit

The Trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit. They have referred to that guidance when reviewing aims and objectives and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set. The Trustees ensure that these activities are carried out for the public benefit by delivering services that are valued by the people which the charity supports and by the adoption of best practice, thereby promoting a transparent and efficiently managed charity that engenders public confidence and trust.

The charity is established for charitable purposes and achieves its objects through the delivery of specialist advice, casework and representation from its main premises in central Leicester, from its office in Leicester County Court and from a range of outreach venues in the community, such as foodbanks, public libraries and community centres, in order to ensure accessibility and visibility for the most vulnerable clients.

The work covers several areas of social welfare law — debt, housing welfare benefits and immigration. The charity also delivers the Energywise Plus project, which aims to tackle fuel poverty through the provision of specialist energy advice.

Leicester Community Advice and Law Centre plays a leading role in the regional advice sector. The charity has served as the Lead Partner for the highly successful East Midlands Money Advice project since 2006. Funded by the Money and Pensions Service, this project supported over 12,000 clients this year with over £83million in problem debt. Since April 2023, the organisation has also led the East Midlands Immigration Network, funded by the Justice Together Initiative. This project brings together organisations involved in not-for-profit immigration advice from across the East Midlands region in order to promote a more strategic and collaborative approach to the provision of immigration advice in the region.

Objects and Activities

The trustees review the aims, objectives and activities each year. This review looks at the success of activities and the benefit they have brought to the groups of people which the charity is set up to help.

The Community Advice and Law Service is established for charitable purposes and its current objects are as follows:

• e To relieve persons who are in conditions of need, hardship and/or distress and who are resident within England and Wales, hereinafter referred to as the “area of benefit’, through the provision of legal and related advice, assistance and representation.

• e 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 especially to those areas of the law which are of particular concern to people experiencing financial hardship or other forms of distress in the area of benefit.

• e The advancement of such other charitable purposes as are beneficial to the community for persons resident in the area of benefit.

• e Inmeeting the objects set out above, always to satisfy the public benefit requirement under the Charities Act 2011

Charity’s aims

Leicester Community Advice and Law Centre (Community Advice and Law Service Ltd) has a vision and mission statement that reflect what it hopes to achieve through the delivery of its charitable objects. Our vision is of a fair and inclusive society in which everyone has access to justice and the opportunity to fulfil their potential. Our mission is to

COMMUNITY ADVICE AND LAW SERVICE LIMITED

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TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

empower people to live happier lives by providing professional advice and advocacy that enables them to resolve their problems effectively. In doing this, we aim to:

• Enable people to assert and enforce their rights;

• ¢ Empower people to improve their circumstances;

• ¢ Give a voice to those who are unheard;

• Support people to make positive changes in their lives;

• Enhance people's overall sense of wellbeing;

• Build resilience in individuals and at a community level;

• • Promote a fairer and more inclusive society.

We seek to deliver this mission by providing free, independent, confidential and quality-assured legal advice services to individuals across the area of benefit, for the advantage of the public, subject to funding constraints: by promoting self-help where appropriate and offer casework support for those unable to deal with legal matters alone; and by ensuring that all services are available to all sections of the population irrespective of gender, race, ethnic origin, disability, age, nationality, national origin, sexuality, religion or belief, marital status and social class, and challenging all forms of unlawful and unfair discrimination.

The charity has made substantial progress under its 3-year strategy from 2022-25, working towards specific objectives focused around 4 key themes: meeting the changing needs of our community; aspiring for excellence in everything we do; growing our reach and influence; and building a sustainable future. The charity is currently in the process of reviewing its strategy for the next 3 years in order to ensure that it continues to respond to the changing external environment.

Criteria by which the Charity measures its success

The charity uses a number of measures to evaluate its performance, including progress against our strategic implementation plan; the extent to which we are able to meet internal and external targets; our success in delivering positive outcomes for clients; feedback from service users and community partners; and our success in securing funding for new developments. Where the opportunity arises, we also work in partnership with local universities to assess the impact and effectiveness of our work. As part of our strategy going forward, we are continuing to develop the charity's use of data and evidence in order to measure the impact of our services more effectively and to inform future service development.

Significance of volunteer staff

The charity has a very limited number of volunteers who make a very valuable contribution to the work of Leicester Community Advice and Law Centre, and the thanks of the Board of Trustees and staff go to them for their commitment to enhancing the delivery of the charity’s work,

Achievements and Performance

Achievements of objectives

The highlight of the year, perhaps, was the celebration of our new status as a Law Centre in June 2024. A special event was held at De Montfort University to mark the occasion, attended by over 100 guests, including community partners, members of the legal community, funders, staff and students from both Leicester universities and other invited guests. The keynote address was given by Baroness Lady Hale, former President of the Supreme Court and a longstanding champion for access to justice. Addresses were also given by the City Mayor, Sir Peter Soulsby, our Chair of Trustees, Lord Willy Bach, and Julie Bishop, CEO of the Law Centres Network.

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TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

During the year, the charity provided specialist advice to 4,606 unique individuals and opened 4,996 cases; demand for services was significantly higher than in previous years, but the charity's ability to respond to this increased demand was limited. In addition to the services provided from the charity's main premises in central Leicester, from its permanent office at Leicester County Court and via remote channels such as telephone, video call and e-mail, the charity has also delivered advice sessions at multiple outreach locations across Leicester, including public libraries, foodbanks and community centres, thereby facilitating access for the most vulnerable people in the community. In addition, it has carried out home visits for vulnerable clients who would not otherwise be able to access services by other channels.

Through our work, the charity has supported clients to deal with over £17.7million in problem debt; delivered financial gains for clients of almost £3.5m; and prevented or delayed homelessness for 461 people. In addition, 278 clients were supported to resolve their immigration issues; 374 people were supported with issues relating to fuel poverty; 334 clients were supported with issues relating to food poverty. 251 of our clients received additional, personalised support to help them stay engaged with our services by addressing specific barriers relating to their mental health. 96.5% of clients that responded to our feedback survey this year stated that they would recommend LCALC to their friends or family if they needed advice.

Debt casework remains the largest area of our work, accounting for 38.5% of the cases dealt with; however, debt cases represented a smaller proportion of our overall work than in previous years. Other significant areas of advice included welfare benefits (19.3%), housing (20.3%) and immigration (6.4%). We have continued to hold a legal aid contract and to operate the Housing Loss Prevention Advisory Scheme for clients who present on the day of their hearings without representation. Funding was obtained from the Legal Education Foundation to recruit a trainee solicitor on the Justice First Fellowship programme; the trainee has been working alongside our housing and immigration solicitors in order to build her knowledge in these areas.

We have continued to deliver our highly successful projects in the local community, including Energywise Plus and Foodbank Plus, maintaining and developing strong and effective partnerships with a range of community organisations that host outreach sessions for our advisers. We also served as a delivery partner for the Reaching People Project, Moneywise Living, which sought to provide cost of living advice to local residents. On behalf of Leicester City Council, we have continued to allocate targeted support to individuals struggling with fuel arrears. Regrettably, the funding from Leicester City Council for two specialist debt caseworkers and one specialist housing caseworker came to an end in March 2025, leading to reduced capacity in these areas which we are seeking to reestablish as soon as alternative funding can be secured.

The East Midlands Money Advice Partnership has also flourished under our leadership this year, supporting over 12,000 clients to deal with over £83m in problem debt. Feedback from delivery partners and from the Money and Pensions Service, which funds the project, has been exceptionally positive. Substantial grants to support the modernisation of our systems and processes have enabled us to invest in technological developments to support quality and efficiency, including a new case recording tool and an adviser portal.

Grant-making policy

LCALC has continued to play an influential role in the regional advice sector, acting as a lead organisation for partnership funding bids and distributing sub-grants to partner charities in accordance with funding agreements. This activity enables us to facilitate access to high quality advice, assistance and representation for many more people throughout the region, while also providing us with opportunities to share best practice and learn from other organisations in order to improve the overall quality of the services that we deliver.

We have continued in our leadership of the East Midlands Money Advice Partnership, funded by a grant from the Money and Pensions Service, which seeks to provide high quality community-based debt advice throughout the East Midlands region, and also with our leadership of the East Midlands Immigration Network, funded by the Justice Together Initiative, which aims to promote strategic cooperation and collaboration between not for profit providers of

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TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

immigration advice.

Through these two projects, we have distributed over £2.4million in sub-grants in 2024/25 to registered charities across the region who have worked with us to deliver this work.

Fundraising activities

The charity does not carry out significant fundraising activities.

Financial Review

Review of activities

The charity continues to look for ways of improving and developing its advice services to meet the increasing needs of the many marginalised groups and individuals in our communities, and to pursue opportunities that will move it to a more sustainable future through developing the use of volunteers within the organisation, and its continued membership of consortia to increase opportunities for partnership as well as securing new contracts and grants to deliver services.

During the year the charity had total incoming resources of £4,171,978 (2024 - £4,361,663). The total funds available at the year-end amounted to £839,565 (2024 - £818,716); of these funds £310,488 (2024 - £363,096) related to restricted funds, the balance being unrestricted funds of £529,077 (2024 - £455,620). Free reserves, as defined by SORP 2015, amounted to £524,872 (2024 - £442,666).

Reserves policy

As part of the financial management of Leicester Community Advice and Law Centre, the Board of Trustees have set a long-term target of accumulating free reserves which represents a minimum of 25% of the charity's annual operating costs (excluding payments to delivery partners). These reserves will enable the charity to deal with the following contingencies:

• e Any cash flow problems when waiting for grant or contract income to be paid

• e Covering staffing shortages due to sickness or maternity leave e Cuts or reductions in funding;

• e In the event of closure, three months running costs to wind up the organisation and pay redundancies and leasehold liabilities.

The policy is reviewed annually when the Board of Trustees sets the budget for the following financial year.

The trustees are satisfied that the reserves target has been met.

Pay Awards

Recommendations are made to the Trustees by the Chief Executive Officer for annual pay awards including any performance related or enhancements in pay. The Board of Trustees are responsible for agreeing any recommendations.

Future Plans

The charity’s aims are to continue to deliver and develop its work to ensure that advice services, delivered by the voluntary sector, are maintained. The charity recognises the need to ensure that the organisation remains robust and will review its position at least annually based on the outcome of funding bids made or the cessation of income streams.

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TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

The new strategy is still under development but is likely to include:

• e The ongoing provision of face-to-face advice sessions from its premises in central Leicester, from its permanent office at Leicester County Court and via telephone, video call and e-mail;

• e The ongoing delivery of advice sessions at community venues such as foodbanks, libraries and community centres, and in partnership with community organisations based in areas of high deprivation in order to increase access for disadvantaged people and/or excluded groups;

• e Building on the success of our regional leadership of advice projects such as the East Midlands Money Advice project and the East Midlands Immigration Network.

• e Efforts to extend our range of advice services to cover new areas of law where high levels of need have been identified;

• e Ongoing work to remove the barriers that frequently get in the way of clients accessing and staying engaged with our advice, building on the success of our existing support for clients with mental health difficulties;

• e The creative but judicious application of new and emerging technologies to maximise the efficiency of our processes without compromising on the quality of services or client experience;

• e Further development of our use of data to shape our work and demonstrate our impact;

• e Aninvestment in our marketing and communications activity, which has been identified as a weakness; e« Closer collaborative working with a range of statutory and voluntary sector agencies, including other members of the Law Centres Network;

• e Ongoing work to diversify income streams;

• e Anorganisation-wide focus on cyber-security.

COMMUNITY ADVICE AND LAW SERVICE LIMITED

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TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Trustees’ Responsibilities

The trustees (who are also the directors of Community Advice and Law Service Limited for the purposes of company law) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to:

• e select suitable accounting policies and then apply them consistently;

• e observe the methods and principles in the Charities SORP (FRS 102).

• e make judgements and estimates that are reasonable and prudent;

• e state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• ¢ prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity to enable them to ensure that the financial statements comply with the Companies Act 2006. They are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to the auditor

• In so far as the trustees are aware:

• e there is no relevant audit information of which the charity's auditor is unaware; and ° the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

Auditor

A resolution proposing that Somerbys Limited be re-appointed as auditor of the charity will be put to the Annual General Meeting.

This report has been prepared in accordance with the provisions applicable to companies entitled to small companies exemption.

On behalf of the board of Trustees

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Wiltia,BG Bach (Dec 15, 2025 11:05:23 GMT)
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Lord WSG Bach
Trustee
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Trustee
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Date: 19 November 2025

COMMUNITY ADVICE AND LAW SERVICE LIMITED

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF COMMUNITY ADVICE AND LAW SERVICE LIMITED

Opinion

We have audited the financial statements of Community Advice and Law Service Limited (the ‘charitable company’) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• e give a true and fair view of the state of the charitable company’s affairs as at 31 March 2025, and its incoming resources, including its income and expenditure, for the year then ended;

• e have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• e have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF COMMUNITY ADVICE AND LAW SERVICE LIMITED (CONTINUED)

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• e _ the information given in the trustees’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• e the trustees’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

• e adequate accounting records have not been kept by the charitable company, or returns adequate for our audit have not been received from branches not visited by us; or

• e — the charitable company’s financial statements are not in agreement with the accounting records and returns; or

• e certain disclosures of directors’ remuneration specified by law are not made; or

• e we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 8, the trustees are responsible for the preparation of financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF COMMUNITY ADVICE AND LAW SERVICE LIMITED (CONTINUED)

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

The risk of not detecting a material misstatement resulting from error is considered to be low. The risk of not detecting a material misstatement resulting from fraud is higher, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls.

In the context of Community Advice and Law Service Limited, we have identified specific laws and regulations, such as Law Society and Office of the Immigration Services Commissioner regulations along with general commercial laws and regulations, such as: Companies Act 2006; Charities Act 2011; Charity Commission guidance; Health and Safety legislation; GDPR and employment law.

Our understanding of the legal and regulatory framework applicable to Community Advice and Law Service Limited and how the charitable company has complied with its obligations has been obtained by enquiry of management and those charged with governance.

As part of our enquiries we have discussed policies and procedures on compliance with laws and regulations and whether any instances of non compliance have occurred.

Our understanding of the charitable company’s policies and procedures on fraud risk has been obtained through enquiry with management as to the control activities, operational systems in place and whether there is knowledge of any actual, suspected or alleged fraud.

We consider that the audit team collectively had the appropriate competence and capabilities to identify or recognise non-compliance with laws and regulations. During our audit work there were no significant instances of noncompliance identified.

In response to the audit risks identified in respect of irregularity and fraud, we have undertaken the following procedures:

• Enquiry of management, and those charged with governance around actual and potential litigation and claims.

• Enquiry of management to identify any instances of non-compliance with laws and regulations.

• Enquiry of management to identify any subsequent events that have occurred after the year end relating to this financial year.

• Reviewing legal expenses during and after the year end for evidence of non-compliance with laws and regulations. - Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.

• Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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INDEPENDENT AUDITOR’S REPORT

TO THE MEMBERS OF COMMUNITY ADVICE AND LAW SERVICE LIMITED (CONTINUED)

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest exte rmi by law, we do not accept or assume responsibility to anyone other than the charitable co y and the charitable pany’s members as a body, for our audit work, for this report, or for the opinions we have formed. \ (a) ( Marcus Dockerty FCA FCCAo- (Senior Statutory Auditor) Date: iS.........etaseewrhor 22Sa,

For and on behalf of Somerbys Limited

Chartered Accountants Statutory Auditor

30 Nelson Street Leicester LE1 7BA

COMMUNITY ADVICE AND LAW SERVICE LIMITED

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STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31 MARCH 2025

		Unrestricted	Restricted	Total	Total
		Funds	Funds	2025	2024
	Notes	£	£	£	£
income and endowments from:
Donations and legacies		1,109	-	1,109	1,463
Charitable activities	2	287,240	3,873,182	4,160,422	4,351,769
Othertrading activities		240	-	240	1,220
Income from investments		10,207	-	10,207	7,211
Total income		298,796	3,873,182	4,171,978	4,361,663
Expenditure on:
Charitable activities	3	225,344	3,925,785	4,151,129	4,090,390
Total resources expended		225,344	3,925,785	4,151,129	4,090,390
Net movement in funds before transfer		73,452	(52,603)	20,849	271,273
Transfer between funds		~~5~~	(5)	~~-_~~	~~-~~
Net movement in funds		73,457	(52,608)	20,849	271,273
Fund balances at 1 April 2024		455,620	363,096	818,716	547,443
Fundbalancesat31March2025	15&16	529,077	310,488	839,565	818,716

All income and expenditure derive from continuing activities.

The statement of financial activities include all gains and losses recognised during the year.

** See page 14 for full breakdown of the prior year’s statement of financial activity.

COMMUNITY ADVICE AND LAW SERVICE LIMITED

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STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31 MARCH 2025

Previous financial year

		Unrestricted	Restricted	Total
		Funds	Funds	2024
	Notes	£	£	£
Income and endowments from:
Donations and legacies		1,463	-	1,463
Charitable activities	2	308,693	4,043,076	4,351,769
Othertrading activities		1,220	-	1,220
Income from investments		7,211	-	7,211
Total income		318,587	4,043,076	4,361,663
Expenditure on:
Charitable activities	3	244,971	3,845,419	4,090,390
Total resources expended		244,971	3,845,419	4,090,390
Net movement in funds		73,616	197,657	271,273
Fund balances at 1 April 2023		382,004	165,439	547,443
Fundbalancesat31March2024	15&16	455,620	363,096	818,716

All income and expenditure derive from continuing activities.

The statement of financial activities includes all gains and losses recognised during the year.

COMMUNITY ADVICE AND LAW SERVICE LIMITED

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BALANCE SHEET AS AT 31 MARCH 2025

	Notes		2025	2024
			£	£
Fixed assets
Intangible assets	9		105,563	140,750
Tangibleassets	10		4,205	12,954
			109,768	153,704
Current assets
Debtors	10	109,530		321,634
Cash at bank and in hand		744,689		649,559
		854,219		971,193
Creditors: amounts falling duewithin oneyear	11	(124,054)		(305,952)
Net current assets			730,165	665,241
Total assets less current liabilities			839,933	818,945
Creditors: amounts falling due aftermorethan one			-	-
year
Netassets excluding pension scheme liability			839,933	818,945
Defined benefit pension scheme liability	13		(368)	(229)
Net assets including pension scheme liability	14		839,565	818,716
Income funds
Unrestricted funds	16		529,077	455,620
Restricted funds	15		310,488	363,096
Totalfunds			839,565	818,716

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the board of trustees and authorised for issue on 19 November 2025 and are signed on its behalf by: ~~a~~ A _ WitttamAG Bach (Dec 15, 2025 11:05:23 GMT) Bole ceceens Lord WSG Bach J Munton Trustee Trustee

Company Registration No. 04096574

COMMUNITY ADVICE AND LAW SERVICE LIMITED

16

CASH FLOW STATEMENT YEAR ENDED 31 MARCH 2025

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |2025|2024| |Notes|£|£| |Cash|generated/(used)|in|operating| |activities|19|84,923|230,665| |Cash|flows|from|investing|activities| |Interest|income|10,207|7,211| |Purchase|of tangible|fixed|assets|-|(175,938)| |Cash|from/(used|in)|investing|activities|10,207|(168,727)| |Increase|in|cash|and|cash|equivalents|in| |Cash|and|cash|equivalents|at the|beginning| |Total|cash|and|cash|equivalents|at the|end|

----- End of picture text -----

COMMUNITY ADVICE AND LAW SERVICE LIMITED

17

NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2025

1 Accounting policies

1.1. General information and basis of preparation

The charity is a private company limited by guarantee without share capital. The charity is registered in England and Wales. The registered office is 18 Floor, Epic House, Charles Street, Leicester, LE1 3SH.

Accounting convention

The financial statements 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 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (issued in October 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity.

The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

• 1.2. Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives 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 particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

1.3. Income recognition

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised, the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

COMMUNITY ADVICE AND LAW SERVICE LIMITED

18

NOTES TO THE ACCOUNTS (CONTINUED) YEAR ENDED 31 MARCH 2025

Accounting policies cont’d

• 1.3. Income recognition (continued)

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example, the amount the charity would be willing to 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 102).

Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasions legacies will be notified to the charity, however, it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Investment income is earned through holding assets for investment purposes such as shares and property. It includes dividends, interest and rent. Where it is not practicable to identify investment management costs incurred within a scheme with reasonable accuracy the investment income is reported net of these costs. It is included when the amount can be measured reliably. 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 Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

• e Costs of raising funds includes salaries, expenses and overheads. e Expenditure on charitable activities includes salaries, expenses and overheads. e Other expenditure represents those items not falling into the categories above.

Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity.

COMMUNITY ADVICE AND LAW SERVICE LIMITED

19

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Accounting policies cont’d

1.5 Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

1.6 Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to 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 the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the income and expenditure account.

1.7 Intangible assets

Intangible assets are amortised on a straight line basis over their useful lives. The useful lives of intangible assets are as follows:

Intangible type Useful life Computer software 5 years

Provision is made for any impairment.

1.8 Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

1.10 Derivatives

Derivative financial instruments are initially measured at fair value at the date on which a derivative contract is entered into and are subsequently measured at fair value through profit or loss.

1.11 Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

COMMUNITY ADVICE AND LAW SERVICE LIMITED

20

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Accounting policies cont’d

1.12 Leases

Rentals payable and receivable under operating leases are charged to the SOFA ona straight line basis over the period of the lease.

1.13 Employee benefits

When employees have rendered services to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

1.14 Tax

The charity is an exempt charity within 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, it meets the definition of a charitable company for UK corporation tax purposes.

1.15 Going concern

The financial statements have been prepared on a going concer basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the company to be able to continue as a going concern.

1.16 Judgement and key sources of estimation uncertainty

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing material adjustment to the carrying amounts of the assets and liabilities within the next financial year are addressed below.

(i) Useful economic lives of tangible assets:

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and physical condition of the assets. See accounting policy note (above) for the useful economic lives for each class of assets.

(ii) Expenditure allocations:

Expenditure is apportioned where it relates to more than one cost category.

(iii) Pension liability:

The closing liability and annual pension charge is sensitive to the assumptions made by the pension scheme .

21

COMMUNITY ADVICE AND LAW SERVICE LIMITED NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2	Income from charitable activities	Income from charitable activities			2025	2025	2024
						£	£
	Contractual payments				4,035,688		4,175,582
	LegalAid income				83,843		70,280
	Immigration income				38,705		65,516
	Other				2,186		40,391
					4,160,422		4,351,769
3	Analysis of Expenditure
		Staffcosts	Depreciation	Othercosts	Total		Total
		(Note 7)	(Note 9)	(Note4)	2025		2024
		£	£	£	£		£
Charitable activities
Moneyadvice -general		1,387,594	43,936	253,091	1,684,621		1,627,909
	-financial capability	-	-	-	-		-
		1,387,594	43,936	253,091	1,684,621		1,627,909
Governancecosts (note 6)		-	-	6,725	6,725		7,384
Grants payable (note 5)		-	-	2,459,783	2,459,783		2,455,097
		1,387,594	43,936	2,719,599	4,151,129		4,090,390
4	Other costs
	Other costs include the following	support costs: -
			Unrestricted funds		Restricted	funds
			2025	2024	2025		2024
			£	£	£		£
	Establishment		9,544	9,024	40,490		39,502
	Insurance		1,598	1,198	6,924		5,521
	Project costs		5,131	6,467	20,413		25,158
	Recruitment and training		551	419	32,252		28,198
	Information technology		4,460	4,420	19,464		18,399
	Equipment and supplies		1,219	785	5,274		3,611
	Communication and marketing		3,726	3,107	13,093		12,603
	Bank charges and loan interest		113	182	491		760
	Legaland professional fees		11,116	12,253	45,614		41,966
	Stafftraveland subsistence		134	234	11,555		13,209
	Volunteer expenses		-	4	-		35
	Sundryexpenditure		3,736	3,842	16,193		16,617
			41,328	41,935	211,763		205,579

Costs specifically incurred on a particular project have been allocated against that fund, the balance of other costs are allocated according to the number hours worked on by each employee on each project.

COMMUNITY ADVICE AND LAW SERVICE LIMITED NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

22

5 Grants paid

• 5.a Grants were payable during the year to 15 delivery partners involved in the East Midlands Money Advice project to provide face to face debt advice.

The amounts payable to each partner were as follows:

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Paid|in|year|Reserved|Total| |at year| |end| |£|£|£| |Citizens|Advice|North|Nottinghamshire|241,690|32|241,722| |Citizens|Advice|Central|Nottinghamshire|203,047|-|203,047| |Citizens|Advice|Chesterfield|21,151|=|21,151| |Community Law|Service|Northampton|and|County|234,221|146|234,367| |Citizens|Advice|Derbyshire|Districts|223,220|34|223,254| |Derbyshire|Law|Centre|121,052|-|121,052| |Citizens|Advice|Lincoln|&|Lindsay|135,365|-|135,365| |Citizens|Advice|Leicestershire|136,237|(394)|135,844| |Citizens|Advice|Mid|Lincolnshire|77,351|-|77,351| |Citizens|Advice|Mid|Mercia|275,518|2,110|277,627| |Citizens|Advice|North|East|Derbyshire|82,186|-|82,186| |Citizens|Advice|Nottingham|and|District|241,996|3,660|245,656| |Nottingham|Law|Centre|68,640|1,459|70,099| |Citizens|Advice|South|Lincolnshire|140,199|-|140,199| |St Ann's|Advice|Centre|72,517|-|72,517| |2,274,390|7,047|2,281,437|

----- End of picture text -----

5.b Agrant was received from the Leicester City Council Household Support Fund in the amount of £60,000. Of this amount, £57,500 was paid out in grants to various individuals to support with energy bills. The remaining £2,500 was charged to management salaries as an administration fee.

Grants paid to individuals

~~53,977 3,523 57,500~~

5.c Grants paid during the year are to six delivery partners involved in the Justice Together initiative project, to facilitate the establishment and development of the East Midlands Immigration Network.

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Total| |£| |Derbyshire|Law|38,609| |Nottingham|Law|Centre|36,718| |Community|Law|Service|Northampton|and|County|36,511| |The|Race|Equality|Centre|5,175| |Northamptonshire|Rights|and|Equality|1,933| |Nottinghamshire|Refugee|Forum|1,900|

----- End of picture text -----

120,846

Total grants payable

2,459,783

COMMUNITY ADVICE AND LAW SERVICE LIMITED

23

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6 Analysis of governance costs

			2025	2024
			£	£
Audit	fee		6,725	7,240
Othergovernance	governance	costs	-	144
			6,725	7,384

Governance costs include expenses associated with the Trustees board meetings, AGM, and external audit fees. None of the trustees (or any person connected with them) received any remuneration during the year and none of the trustees receive any expenses.

7	Employees
		2025	2024
	Numberofemployees
	The average monthly numberofemployees during the yearwas:	42	40
	Ona full time basis, the totalaverage numberofemployeeswas 37 (2024-35)
	Employment costs	2025	2024
		£	£
	Wages and salaries	1,225,676	1,176,014
	Social security costs	112,034	106,778
	Other pension costs	49,884	46,620
		1,387,594	1,329,412

The number of employees whose annual remuneration (excluding employer pension costs) was £60,000 or more were: -

						2025	2024
						No	No
In	the	band	£60,001	-	£70,000	1	1

The total employee benefits of the key management personnel of the charity were £78,757 (2024 - £78,747).

The company being a registered charity, is exempt from corporation tax on its charitable activities.

8 Taxation

COMMUNITY ADVICE AND LAW SERVICE LIMITED

24

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

9 Intangible fixed assets

9	Intangible fixed assets
		Computer
		software
		£
	Cost
	At 1 April 2024	175,938
	Additions Disposals	- -
	At 31 March 2025	175,938
	Amortisation
	At 1 April 2024	35,188
	Charge forthe period	35,187
	Disposals	-
	At 31 March 2025	70,375
	Net book value
	At 31 March 2025	105,563
	At 1 April 2024	140,750
10	Tangible fixed assets
		Fixtures
		fittings &
		equipment
		£
	Cost
	At 1 April 2024	71,530
	Additions Disposals	. 7
	At 31 March 2025	71,530
	Depreciation
	At1 April 2024	58,576
	Charge forthe period	8,749
	Disposals	-
	At 31 March 2025	67,325
	Net book value
	At 31 March 2025	4,205
	At1April2024	12,954

COMMUNITY ADVICE AND LAW SERVICE LIMITED

25

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

11 Debtors

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Trade|debtors|16,539|130,539| |Prepayments|56,386|20,889| |Other debtors|36,605|170,206| |109,530|321,634| |12|Creditors:|amounts|falling|due|within|one|year| |2025|2024| |£|£| |Trade|creditors|9,244|113,637| |Taxes|and|social|security|costs|56,245|42,913| |Other|creditors|8,416|8,308| |Grants|received|in|advance|-|65,391| |Accruals|50,149|75,703| |124,054|305,952| |13|Changes|in|the company’s|resources|available|for charity|use|

----- End of picture text -----

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Unrestricted|Funds|Restricted|Funds| |£|£| |Net incoming/(outgoing)|resources|for the|year|73,457|(52,608)| |Net decrease|in|tangible|fixed|assets|(2,696)|(6,049)| |Net decrease|in|intangible|assets|-|(35,187)| |Net|movement|in|funds|available|for|future|activities|70,761|(93,844)|

----- End of picture text -----

COMMUNITY ADVICE AND LAW SERVICE LIMITED NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

26

14 Pension costs

The company participates in a multi - employer scheme which provides benefits to some 638 non-associated participating employers. The scheme is a defined benefit scheme in the UK. It is not possible for the company to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. Therefore, it accounts for the scheme as a defined contribution scheme. Pension scheme costs are allocated between restricted and unrestricted costs based on the number of hours worked on each project.

The scheme is classified as a ‘last man standing arrangement’. Therefore, the company is potentially liable for other participating employer's obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme.

The last full actuarial valuation for the scheme was carried out 30 September 2023 showing a deficit and the trustees asked the participating employers to pay additional contributions.

Section 28.11A of FRS 102 requires deficit recovery payments to be recognised asa the provision is set out below.

liability. The movement in

		2025	2024
		£	£
Balance sheet liability at	1 April 2024	229	494
Deficit contribution paid		(234)	(281)
Interest cost (SoFA)		6	19
Impactofanychange in	assumptions	“	-
Amendment to contribution schedule		367	-
Balancesheetliability		368	229

This liability represents the net present value of the deficit contributions agreed as at the accounting date and has been valued using the following assumptions, set by reference to the duration of the deficit recovery payments:

	March	March	March	March	March
	2025	2024	2023	2022	2021
Discount rate applied to future recovery plan	4.84%	5.31%	5.52%	2.35%	0.66%
contributionsdue

On the basis that it would not be practical to split the cost of the deficit reduction payments between current and historical restricted and unrestricted funds all of the costs have been charged to unrestricted funds for this year and for previous years.

COMMUNITY ADVICE AND LAW SERVICE LIMITED

27

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

15	Analysis ofnet assets between	Analysis ofnet assets between	funds	Unrestricted	Unrestricted	Restricted	Restricted	Total Funds	Total Funds		Total Funds
				Funds		funds			2025		2024
				£			£		£		£
	Fund balances at 31 March 2025
	are represented by:	;
	intangible fixed assets				-	105,563			105,563		140,750
	Tangible fixed assets				4,205		-		4,205		12,954
	Current assets			550,795		303,424			854,219		971,193
	Creditors: amounts	falling due	within
	one year				(25,555)	(98,499)			(124,054)		(305,952)
	Provisions for liabilities and charges				(368)		-		(368)		(229)
					529,077	310,488			839,565		818,716
16	Restricted funds
	2025
		Opening balance 1 April		Income	Expenditure		Balance at31 March		Transfers between funds		Balance At 31 March
		2024						2025			2025
		£		£		£		£	£		£
	MaPS	196,359	3,213,755		(3,264,492)		145,622			-	145,622
	Justice Fellowship	-		53,292		(50,261)		3,031		-	3,031
	Big Lottery Fund	100		-		(100)		-		-	-
	Energy Redress	485		-		(482)		3		(3)	-
	MaPS (Redundancy
	costs)	129,155		-		-	129,155			-	129,155
	Leicester City Council			-
	—Anti Poverty Grant	9,365				(500)		8,865		-	8,865
	Independent Age	5,722		-		-		5,722		-	5,722
	improving Outcomes
	Through Legal	435		114,245		(114,322)		358		-	358
	Support
	Moneywise Living (UK
	Share Prosperity)	5,573		41,580		(47,153)		-		-	-
	Justice Together
	Initiative Food Bank	3,813 6,644		166,506 86,000	(169,775) (83,461)			544 9,183		- -	544 9,183
	EnergyWise Plus	160		89,131		(89,291)		-		-	-
	Leicester City Council	-		60,000		(60,000)		.		-	-
	Getting Help in
	Neighbour	3,918		48,673		(44,583)		8,008		-	8,008
	Access to Justice
	Fund	1,367		-		(1,365)		2		(2)	-
		363,096	3,873,182		(3,925,785)		310,493			(5)	310,488

COMMUNITY ADVICE AND LAW SERVICE LIMITED

28

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16 Restricted funds 2024

Restricted funds 2024
	Opening	Income	Expenditure	Balance
	balance			at 31
	1 April			March
	2023			2024
	£	£	£	£
MaPS	21,314	3,403,090	(3,228,045)	196,359
Moneywise Plus	353	-	(353)	-
Big Lottery Fund	302	-	(202)	100
Energy Redress	1,449	-	(964)	485
MAPS (Redundancy costs)	129,155	-	-	129,155
Leicester City Council—Anti Poverty Grant	-	9,800	(435)	9,365
IndependentAge	-	35,186	(29,464)	5,722
Improving Outcomes	-	85,685	(85,250)	435
Moneywise Living (UK Share Prosperity)	-	13,449	(7,876)	5,573
Justice Together Initiative	-	161,284	(157,471)	3,813
IMADRO Grant	7,350	-	(7,350)	-
Food Bank	1,203	97,534	(92,093)	6,644
Advice UKDRO Grant	1,000	-	(1,000)	-
Help Accessing Legal Support	-	30,000	(30,000)	-
EnergyWise Plus	-	98,375	(98,215)	160
Leicester City Council	-	60,000	(60,000)	-
Getting Help in Neighbour	-	48,673	(44,755)	3,918
Access to Justice Fund	3,313	-	(1,946)	1,367
	165,439	4,043,076	(3,845,419)	363,096

COMMUNITY ADVICE AND LAW SERVICE LIMITED NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

29

Money Advice and Pensions Service (MaPS)

Leicester Community Advice and Law Service (LCALC) is the lead agency for this East Midland wide project. There are 15 delivery partner organisations over 5 counties; Derbyshire, Leicestershire, Lincolnshire, Northamptonshire and Nottinghamshire. As well as managing the project, LCALC is also a delivery partner within the project. This service provides face-to-face debt advice through a range of local venues.

Justice First Fellowship

This funding from the Legal Education Foundation funds a trainee solicitor post while making a contribution towards the costs of supporting and supervising the trainee.

Big Lottery Fund

The fund is akin to the Moneywise Plus project and sets out to improve the on-going digital and financial skills of people in Leicester. The opening balance of 100 represented the net book value of assets purchased by the fund. Depreciation was charged in 2024/2025 bringing the fund value to zero.

Energy Redress

This fund is to provide support to the Energy Project, which aims to tackle fuel poverty by the provision of specialist energy advice plus generalist — level welfare benefit, income maximization and money management advice and support.

MaPS (Redundancy Costs)

This income is to meet future, potential redundancy costs of staff directly involved in the delivery of MaPS funded services where participant organisations face reduced funding; not only from MaPS but other funders where staff delivering MaPS funded services are affected when included in a redundancy pool, and ultimately selected for redundancy.

IMA DRO Grant

This fund is to support the costs of administering Debt Relief Orders for our clients.

Leicester City Council Anti-Poverty Grant

This grant is intended to help address issues around digit exclusion amongst clients seeking specialist legal advice by supporting hem to access digital services through the provision of free smartphones. £500 was spent during the financial year.

Independent Age

The aim of the fund is to assist and provide relief to older people in need by reason of ill-health, disabilities, financial hardship or other disadvantages.

Improving Outcomes Through Legal Support

This grant from the Access to Justice Foundation is aimed at supporting the provision of specialist legal advice on matters

that are not eligible for legal aid. The grant funds a specialist welfare benefits caseworker while also making a contribution to core infrastructure costs.

Moneywise Living (UK Shared Prosperity Fund)

LCALC is a delivery partner in this project, which is delivered by Reading People on behalf of Leicester City Council. The project seeks to provide cost of living advice; energy advice and help with digital skills / financial literacy for vulnerable clients in need of support.

Justice Together Initiative (JTI)

This funding is to facilitate the establishment and development of the East Midlands Immigration Network as a vehicle for promoting strategic collaboration between not-for-profit providers of immigration advice across the East Midlands region; the funds will also be used to support the provision of free specialist level immigration advice and to increase the capacity for specialist advice across the region.

Food Bank Pius Project

This fund is to support needy people who require the practical assistance provided by food banks in the city.

The aim is to tackle the underlying causes of food poverty through the provision of generalist-level welfare benefit, income maximisation and money management advice and support.

COMMUNITY ADVICE AND LAW SERVICE LIMITED

30

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Energywise Plus

The aim of the fund is to alleviate fuel poverty for people in Leicester who are vulnerable because of low incomes, physical and/or mental health problems/ disabilities, poor language skills/ low literacy.

Leicester City Council

£60,000 was received from the Household Support Fund and was fully spent on grants to individuals during the financial year. £2,500 was charged to the fund for our administration costs.

Getting help in Neighborhoods (GHIN)

This grant aims to facilitate access to and engagement with specialist advice services for clients with mental health difficulties by providing training for frontline staff on working with these client groups and by funding the appointment of an Advice Support Worker that can provide tailors support to reduce the rate at which these clients disengage from advice services before their issues are resolved.

Access to Justice Fund

This fund is to provide support for immigration advice services, in addition to also supporting the transition to home working for advisers during the COVID pandemic and safety measures when staff returned to the office after lockdown.

Moneywise Plus

The project is targeted at people who are generally difficult to engage with, and in order to address some of the exclusion issues. Moneywise Plus has an engagement team, the staff members of which work to build relationships and engage with individuals allowing them to move forward and receive support to build financial and digital skills, that moves them towards education, training and work.

Advice UK DRO Grant

This fund is to maintain and/or increase access to Debt Relief Orders for clients.

COMMUNITY ADVICE AND LAW SERVICE LIMITED

31

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16	Unrestricted	funds
	2025		Balance	Incoming	Resource	Transfers	Balance
			1 April	Resources	Expended	from	31 March
			2024			restricted	2025
						funds
			£	£	£	£	£
	Unrestricted		455,620	298,796	(225,344)	5	529,077
			455,620	298,796	(225,344)	5	529,077
	2024		Balance	Incoming	Resource	Transfers	Balance
			1 April	Resources	Expended	to	31 March
			2023			restricted	2024
						funds
			£	£	£	£	£
	Unrestricted		382,004	318,587	(244,971)	-	455,620
			382,004	318,587	(244,971)	-	455,620

17 Leasing commitments

At the reporting date the company had outstanding commitments for future minimum lease payments under noncancellable operating leases as follows;

	2025	2024
	£	£
Not laterthan one year	23,567	37,999
Later than one year and not laterthan five	13,456	33,659
years
	37,023	71,658

18 Related Party Transactions

During the year there were no related party transactions.

COMMUNITY ADVICE AND LAW SERVICE LIMITED

32

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

19 Reconciliation of net movement in funds to net cash flow from operations

	2025	2024
	£	£
Net movement in funds	20,849	271,273
Add back amortisation	35,187	35,188
Add back depreciation charge	8,749	15,795
Interest receivable	(10,207)	(7,211)
Decrease/(Increase) in debtors	212,104	(210,196)
(Decrease)/Increase in creditors	(181,898)	126,078
Pension movement	139	(262)
Cashgenerated(used)inoperations	84,923	230,665

20 ~=— Analysis of charges in net funds

The charity had no debt during the year.