2022-03-31-accounts - Law, Leisure And Learning

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Registered Number 3491562 Charity Number 1091447

LAW LEISURE & LEARNING

(A Company Limited by Guarantee)

MANAGEMENT COMMITTEE REPORT AND FINANCIAL STATEMENTS

For the year ended 31st March 2022

Law Leisure & Learning

Law Leisure & Learning
Statement of Financial Activities (including Income and Expenditure Accounts)
For the year ended 31st March 2022.
CONTENTS	2
Legal and administrative information	3
Trustee's report	4 - 5.
Independent Examiner’s Report	6
Statement of Financial Activities	7
Balance Sheet	8
Notes forming part of the financial statements	9 - 14.
The following pages do not form part of the statutory accounts
Detailed income and expenditure account	15

Law Leisure & Learning LEGAL AND ADMINISTRATIVE INFORMATION For the year ended 31st March 2022

Management Committee Sara Antonio Kerry Holcroft Ahmed Rahman Mark Springer Company Registered Number 3491562 Charity Registered Number 1091447 Registered Office 2 - 10 Queens Head Road Handsworth, Birmingham B21 0QG Secretary Kerry Holcroft Accountants Jecom & Co Incorporated Financial Accountants (IFA) 276 Monument Road Edgbaston Birmingham B16 8XF Bankers Lloyds Bank Plc 162 Soho Road Handsworth Birmingham. B21 9LN

LAW LEISURE & LEARNING MANAGEMENT COMMITTEE'S REPORT For the year ended 31st March 2022.

The Management Committee who are also directors of the charity for the purposes of the Companies Act, submit their annual report and the financial statements of Law Leisure and Learning (the Charity) for the year ended 31st March 2022. The Management Committee confirm that the annual report and financial statements of the Charity comply with current statutory requirements, the requirement of the Charity's governing document and the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities issued in October 2000.

Method of appointment or election of Management Committee

The Management of the Charity is the responsibility of the Management Committee who are elected and co-opted under the terms of the Articles of Association.

Constitution policies and objectives

The Charity is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association

The principle object of the Charity is to teach Information Technology, English as a second language an Animature training. The charity also provides training in community recruitment agency and organises sporting activities including boxing and football and also run special courses for single mothers up to NVQ levels Childcare, Cooking and Parenting. Other objects of the Charity include provision of teaching in Law and Regulation, a law centre for all nationalities with legal problems and mediation service to help people resolve disputes without the need for litigation.

There have been no changes in the objectives since the last annual report.

Organizational structure and decision making

The organization of the Charity is controlled by the members of the Management Committee.

Review of activities

During the year the Charity received a total of £80,431 from grants and other sources. The financial results for the year are shown in the annexed accounts

Reserves policy

It is the policy of the management committee to work towards holding the minimum reserves necessary enable the Charity to meet its commitments for a minimum period of three months.

LAW LEISURE & LEARNING MANAGEMENT COMMITTEE'S REPORT For the year ended 31st March 2022.

Management committee's responsibilities

Company and Charity law applicable to charities in England/Wales requires the Management Committee 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 surplus or deficit of the Charity for the period. In preparing those financial statements the Management Committee have

selected suitable accounting policies and applied them consistently,
made judgments and estimates that are reasonable and prudent,
stated whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements, and
prepared the financial statements on a going concern basis (unless it is inappropriate to presume that the Trust will continue in operation).

The Management Committee have overall responsibility for ensuring that the charity has an appropriate system of controls, financial and otherwise. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the detection and prevention of fraud and other irregularities. These account has been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The report was approved by the Management Committee on ………....… and signed on its behalf by

Kerry Holcroft Secretary

Mark Springer ` Director

Law Leisure & Learning

Independent Examiner’s Report to the trustees of

Law Leisure & Learning

For the year ended 31st March 2022.

I report on the accounts for the year ended 31st March 2022 which are set out on pag 7 to 16 Respective responsibilities of trustees and examiner

The charity’s trustees consider that an audit is not required for this year (under section 43(2) the charity Act 1993 (the Act) and that an independent examination is needed. It is my responsibility to:

Examine the accounts (under section 43 of the Act), to follow the procedures laid down in th general Directions given by the Charity Commission (under section 43(7)(b) of the Act), and to state whether particular matters have come to my attention.

Basis of Independent examiner’s report

My examination was carried out in accordance with General Directions given by the Charity Commiss An examination includes a review of the accounting records kept by the charity and a comparison of t accounts presented with those records. It also includes consideration of any unusual items or disclosu the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and conse no opinion is given as to whether the accounts present a true and fair view and the report is limited t matters set out in the statement below.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention:

1. Which gives me reasonable cause to believe that in, any material respect, the requirement

to keep accounting records in accordance with section 41 of the Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act; have not been met; or

To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

J. Okundaye AFA FFTA FIAB

Jecom & Co Incorporated Financial Accountants 276 Monument Road

Edgbaston Birningham B16 8XF

Law Leisure & Learning STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31st March 2022.

Note INCOMING RESOURCES Donations legacies and similar incoming resources 2 RESOURCES EXPENDED Charitable expenditure: Cost of activities in furtherance of the charity's objects Support costs for grants and activities 3 Resources expended on managing and administering the charity 4 TOTAL RESOURCES EXPENDED 5 MOVEMENT IN TOTAL FUNDS FOR THE YEAR - NET INCOME/(EXPENDITURE) FOR THE YEAR TOTAL FUNDS AT 1 APRIL 2021 TOTAL FUNDS AT 31st March 2022	Restricted Unrestricted Total Funds Funds Funds 2022 2022 2022 £ £ £ 28,071 52,361 80,431
	28,071 52,361 80,431
	28071 12157 40228 36934 36934
	28071 49091 77162
	28,071 3,269 31,340 0 4383 4383
	28,071 52,361 3,269

The Statement of Financial Activities includes all gains and losses recognized in the year The notes on page 10 to 15 form part of these financial statements

BALANCE Sheet As at 31st March 2022. FIXED ASSETS Note Tangible fixed assets 8 CURRENT ASSETS Debtors 9 Cash at Bank and in Hand 13678 13678 CREDITORS - Amount 10 0 within one year 0 NET CURRENT ASSETS NET ASSETS 12 CHARITY FUNDS Restricted Funds 11 Unrestricted Funds 11	2022 £ 4806 23459 23459 18484 18484 0 18484 18484	2021 £ 5145 28604
		28604
		28604
		28604

The Trustees have:-

a] “For the year ending 31st March 2022 the charity was entitled to exemption from audit under section 477(2) of the Companies Act 2006 .

b] The members have not required the charity to obtain an audit in accordance with section 476 of the Companies Act 2006.
c] The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting periods and preparation of the accounts.

The financial statements were approved by the Trustees on the 18th October 2022 And are signed on their behalf by:

Mark Springer Director

The notes on pages 10 - 15 form part of these financial statements

Law Leisure & Learning NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2022.

1 ACCOUNTING POLICIES

1.1 Basis of preparation of financial statements

The financial statements have been prepared under the historical cost

convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective June 2002). The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP). "Accounting and Reporting by Charities" published in October 2000,

1.2 Charity Status

The members of the charity are the trustees named on page 1 in the event of the Charity being wound up.

1.3 Fund accounting

General funds are unrestricted funds which 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 purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors 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.

1.4 Incoming resources

All incoming resources are included in the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Gifts in kind donated for distribution are included at valuation and recognized as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the Charity where this can be quantified and a third party is bearing the cost. No amounts are included in this financial statements for services donated by volunteers.

Law Leisure & Learning NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2022.

Intangible income, which comprises donated services, is included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognized where there is no financial cost borne by a third party.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognized at the time of the donation.

1.5 Resources expended

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the 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. Support costs are those costs incurred directly in support of expenditure on the objects of the Charity and include project management carried out at Headquarters. Management and administration costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements.

1.6 Cash flow

The financial statements do not include a cash flow statement because the charitable charity, as a small reporting entity is exempt from the requirement to prepare such a statement under the Financial Reporting Standard for Smaller Entities (effective June 2002).

1.7 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets less their estimated residual value over their expected useful lives on the following basis:

Motor Vehicle - 25% Straight line Furnitures and Fixtures - 25% Straight line Office Equipment - 25% Straight line

Law Leisure & Learning

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st March 2022.

2 DONATIONS, LEGACIES AND SIMILAR INCOMING RESOURCES

		Restricted	Unrestricted	Total	Total
		Funds	Funds	Funds	Funds
		2022	2022	2022	2021
		£	£	£	£
	BIRMINGHAM VOLUNTA BVSC	10,571	0	10,571	70,952
	VIOLENT REDUCTION UNIT	500		500	46,000
		10,571	0	11,071	116,952
3	SUPPORT COSTS FOR GRANTS	AND ACTIVITIES

Printing postage & stationary Light & Heat Bank charges Functions Toiletories & first aid Groceries Insurance Travel and subsistence Repairs & maintenance Total	Restricted Unrestricted Total Total Funds Funds Funds Funds 2022 2022 2022 2021 £ £ £ £ 120 120 243 7652 7652 10,218 102 102 80 1288 1288 0 1130 1130 980 2279 2279 2,166 3889 3889 3,056 577 577 896 0 1757 1757 2,393
	0 18794 18794 20032

Law Leisure & Learning

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st March 2022.

4 RESOURCES EXPENDED ON MANAGING AND ADMINISTERING THE CHARITY

			Restricted	Unrestricted	Total	Total
			Funds	Funds	Funds	Funds
			2022	2022	2022	2021
			£	£	£	£
	Sundries			476	41	41
						0
	Audit & Accountancy	fees		2,174	4,063	4,063
	Professional fees			914	629	629
	Property rent		17,000	11,968	28,968	42,391
	Telephone and internet			1,844	2,535	2,535
	Depreciation - motor vehicles			0	65	65
	Depreciation - office equipment			2157	3,887	3,887
	Depreciation - fixtures &	fittings		77	324	324
	Total		17000	36934	40512	53934
5	ANALYSIS OF RESOURCES EXPENDED BY EXPENDITURE TYPE
		Staff Costs	Depreciation	Other Costs	Total	Total
		2022	2022	2022	2022	2021
		£	£	£	£	£
Wages and salaries/Nat. insurance		37979		1,000	38,979	66,606
Pension		735			735	654
National insurance		1,000
Support costs for grants and
activities				18,794	18,794	20,032
Resources	expended on managing
and administering the charity			2234	18,794	21,028	22,117
Total Resources Expended		£39,714	£2,234	£38,587	£80,535	£109,408

6 NET INCOMING RESOURCES/(RESOURCES EXPENDED)

This is stated after charging Depreciation of tangible fixed assets owned by the charity Audit & Accountancy fees Professional fees	Total Total 2022 2021 £ £ 2234 2,085 2174 3,966 577 896
	4985 6946

Law Leisure & Learning

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st March 2022.

During the year no Trustees received any remuneration (2022 - £NIL) During the year no Trustees received any benefit in kind (2022 - £NIL)

During the year no Trustees received any reimbursement of expenses (2021 - £NIL)

STAFF COSTS AND NUMBERS
Staff costs were as follows	2022	2021
	£	£
Voluntary Expenses	36,979	60,938
The average monthly number of employees during the year was as follows
	2022	2021
Administrative	3	3

No employee received remuneration amounting to more than £50000 in either year

Motor Equipment Fixtures & Total Total Vehicles Fittings £ £ £ £ £ 0 4837 308 5145 6,119 580 1896 1,896 1,690	Motor Equipment Fixtures & Total Total Vehicles Fittings £ £ £ £ £ 0 4837 308 5145 6,119 580 1896 1,896 1,690	Motor Equipment Fixtures & Total Total Vehicles Fittings £ £ £ £ £ 0 4837 308 5145 6,119 580 1896 1,896 1,690
0 6733 308 7040		7810
0 1683 77 1760 1,952 474 0 474 423
0 2157 77 2234 2,375
0 4575 231 4806 6,119
0 12199 973 13172 11843
	2022 2022 2021 £ £ £ 23459 30889 30,889
	23459 30889 30889

Law Leisure & Learning

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2022.

2022 2021 10 CREDITORS £ £ Amount falling due within one year 0 0 Bank Loan and overdrafts 0 Accruals 0 0 Tax & National Insurance Contribution 1000 2,834 £1,000 £2,834 11 STATEMENT OF FUNDS Brought Incoming Resources Carried Forward Resources Expended Forward UNRESTRICTED FUNDS £ £ £ £ General Funds 60426 80431 77163 63,694 General Fund 1 Subtotal 60426 80431 77163 63694 RESTRICTED FUNDS Restricted Funds 113773 27571 17000 124,344 113,773 27,571 17,000 124,344 SUMMARY OF FUNDS £ £ £ £ General Funds 14426 70952 77163 8,215 Restricted Funds 140985 27571 17000 151,556 Total of Funds 155411 98523 94163 159771 12 ANALYSIS OF NET ASSETS BETWEEN FUNDS Restricted Unrestricted Total Total Funds Funds Funds Funds 2022 2022 2022 2021 £ £ £ £ Tangible fixed assets 0 4806 4806 5,145 Debtors due after more than 1 year Current assets 0 18484 18484 28,604 Creditors due within one year Total 0 23291 23291 33748	Incoming Resources £ 80431	2022 2021 £ £ 0 0 0 0 0 1000 2,834
		£1,000 £2,834
		Resources Carried Expended Forward £ £ 77163 63,694
60426	80431	77163 63694
113773	27571	17000 124,344
113,773	27,571	17,000 124,344
£ 14426 140985	£ 70952 27571	£ £ 77163 8,215 17000 151,556
155411	98523	94163 159771
0 23291 23291 33748

Law Leisure & Learning

DETAILED INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2022

Fund March 2022 31st £ 17000 10571 500 28071 52361 80431 80431 36979 735 1000 11968 7652 120 1757 1288 2279 3889 1130 577 1844 46 914 2174 476 102 2157 77 77,163 £ 3269	Fund March 2022 31st £ 17000 10571 500 28071 52361 80431 80431 36979 735 1000 11968 7652 120 1757 1288 2279 3889 1130 577 1844 46 914 2174 476 102 2157 77 77,163 £ 3269	March 2021 £ 17000 29000 70952
28071
52361
80431		116952 116952
36979 735 1000 11968 7652 120 1757 1288 2279 3889 1130 577 1844 46 914 2174 476 102 2157 77 £		60938.3 654 2834 11872 10218.2 243 2393 0 2165.92 3056 980 896 3068 3056 3156 3966 0 79.53 0 1982 103 111662 £ 5290
	3269