Registered Nu 3491562 Charity Numbe1091447
LAW LEISURE & LEARNING
(A Company Limited by Guarantee)
MANAGEMENT COMMITTEE REPORT AND FINANCIAL STATEMENTS
For the year ended 31st March 2023
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Law Leisure & Learning
| Law Leisure & Learning | |
|---|---|
| Statement of Financial Activities (including Income and Expenditure Accounts) | |
| For the year ended 31st March 2023. | |
| 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 |
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Law Leisure & Learning LEGAL AND ADMINISTRATIVE INFORMATION For the year ended 31st March 2023
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
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LAW LEISURE & LEARNING MANAGEMENT COMMITTEE'S REPORT For the year ended 31st March 2023.
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 yea ended 31st March 2023. The Management Committee confirm that the annual report and financial statemen of the Charity comply with current statutory requirements, the requirement of the Charity's governing docum 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 elect 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 langua Animature training. The charity also provides training in community recruitment agency and organises spor activities including boxing and football and also run special courses for single mothers up to NVQ Childcare, Cooking and Parenting. Other objects of the Charity include provision of teaching in La Regulation, a law centre for all nationalities with legal problems and mediation service to help people resolv 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
During the year the Charity received a total of £76,881 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 nece enable the Charity to meet its commitments for a minimum period of three months.
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LAW LEISURE & LEARNING MANAGEMENT COMMITTEE'S REPORT For the year ended 31st March 2023.
Management committee's responsibilities
Company and Charity law applicable to charities in England/Wales requires the Manage Committee to prepare financial statements for each financial year which give a true and view of the state of affairs of the Charity and of the surplus or deficit of the Charity for th period. In preparing those financial statements the Management Committee have
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selected suitable accounting policies and applied them consistently,
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made judgments and estimates that are reasonable and prudent,
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stated whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements, and
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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 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
Kerry Holcroft Secretary
Mark Springer Director
`
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Law Leisure & Learning
Independent Examiner’s Report to the trustees of
Law Leisure & Learning
For the year ended 31st March 2023.
I report on the accounts for the year ended 31st March 2023 which are set out on 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 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 general Directions given by the Charity Commission (under section 43(7)(b) of the Act), 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 Com An examination includes a review of the accounting records kept by the charity and a compariso accounts presented with those records. It also includes consideration of any unusual items or di 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 no opinion is given as to whether the accounts present a true and fair view and the report is lim 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 require
to keep accounting records in accordance with section 41 of the Act; and to prepare accounts w accord with the accounting records and comply with the accounting requirements of the 1993 A have not been met; or
- To which, in my opinion, attention should be drawn in order to enable a proper understandin the accounts to be reached.
J. Okundaye AFA FFTA FIAB
Jecom & Co
Incorporated Financial Accountants 276 Monument Road
Edgbaston Birningham
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B16 8XF
Law Leisure & Learning
STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31st March 2023.
| 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 2022 TOTAL FUNDS AT 31st March 2023 |
Restricted Unrestricted Total Funds Funds Funds 2023 2023 2023 £ £ £ 44,818 32,063 76,881 |
|---|---|
| 44,818 32,063 76,881 |
|
| 44818 0 44818 20724 20724 |
|
| 44818 20724 65542 |
|
| 44,818 11,339 56,157 0 4383 4383 |
|
| 44,818 32,063 11,339 |
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
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BALANCE Sheet As at 31st March 2023.
| FIXED ASSETS Note Tangible fixed assets 8 CURRENT ASSETS Debtors 9 Cash at Bank and in Hand 5111 5111 CREDITORS - Amount f 10 0 within one year 0 NET CURRENT ASSETS NET ASSETS 12 CHARITY FUNDS Restricted Funds 11 Unrestricted Funds 11 |
FIXED ASSETS Note Tangible fixed assets 8 CURRENT ASSETS Debtors 9 Cash at Bank and in Hand 5111 5111 CREDITORS - Amount f 10 0 within one year 0 NET CURRENT ASSETS NET ASSETS 12 CHARITY FUNDS Restricted Funds 11 Unrestricted Funds 11 |
2023 £ 3797 13678 13678 8908 8908 0 8908 8908 |
2022 £ 4806 18484 |
|
|---|---|---|---|---|
| 5111 0 0 |
||||
| 18484 | ||||
| 18484 | ||||
| 18484 |
The Trustees have:-
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a] “For the year ending 31st March 2023 the charity was entitled to exemption from audit under section 477(2) of the Companies Act 2006 .
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b] The members have not required the charity to obtain an audit in accordance with section 476 of the Companies Act 2006.
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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 2023 And are signed on their behalf by:
Mark Springer Director
The notes on pages 10 - 15 form part of these financial statements
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Law Leisure & Learning NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2023.
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 prepare 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 recognize 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.
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Law Leisure & Learning NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2023.
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
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Law Leisure & Learning
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2023.
- 2 DONATIONS, LEGACIES AND SIMILAR INCOMING RESOURCES
| Birmingham youth service Birmingham City Council Celebrating Communities Street Games Violence reduction unit |
Restricted Unrestricted Total Total Funds Funds Funds Funds 2023 2023 2023 2022 £ £ £ £ 17,000 0 17,000 17000 10,571 10,571 500 5,000 5,000 12,247 12,247 500 500 |
|---|---|
| 45,318 0 45,318 17,500 |
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 2023 2023 2023 2022 £ £ £ £ 369 369 120 6733 6733 7652 84 84 102 192 192 1288 999 999 1130 2402 2402 2279 3241 3241 3889 862 862 577 0 2059 2059 1757 |
|---|---|
| 0 16941 16941 18794 |
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Law Leisure & Learning
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2023.
4 RESOURCES EXPENDED ON MANAGING AND ADMINISTERING THE CHARITY
| Restricted | Unrestricted | Total | Total | |||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | |||
| 2023 | 2023 | 2023 | 2022 | |||
| £ | £ | £ | £ | |||
| Sundries | 700 | 41 | 41 | |||
| 0 | ||||||
| Audit & Accountancy | fees | 2,174 | 4,063 | 4063 | ||
| Professional fees | 60 | 629 | 629 | |||
| Property rent | 17,000 | 11,327 | 28,327 | 28968 | ||
| Telephone and internet | 999 | 2,535 | 2535 | |||
| Depreciation - motor vehicles | 0 | 65 | 65 | |||
| Depreciation - office equipment | 1336 | 3,887 | 3887 | |||
| Depreciation - fixtures & | fittings | 58 | 324 | 324 | ||
| Total | 17000 | 36934 | 39871 | 40512 | ||
| 5 | ANALYSIS OF RESOURCES EXPENDED BY | EXPENDITURE TYPE | ||||
| Staff Costs | Depreciation | Other Costs | Total | Total | ||
| 2023 | 2023 | 2023 | 2023 | 2022 | ||
| £ | £ | £ | £ | £ | ||
| Wages and salaries/Nat. insurance | 29584 | 1,549 | 31,133 | 38979 | ||
| Pension | 396 | 396 | 735 | |||
| National insurance | 1,549 | 1,549 | 0 | |||
| Support costs for grants and | 0 | |||||
| activities | 0 | 0 | 18794 | |||
| Resources | expended on managing | 0 | ||||
| and administering the charity | 0 | 39,871 | 39,871 | 21028 | ||
| Total Resources Expended | £31,529 | £0 | £41,420 | £72,949 | £79,535 |
6 NET INCOMING RESOURCES/(RESOURCES EXPENDED)
| Total | Total | ||
|---|---|---|---|
| 2023 | 2022 | ||
| This is stated after charging | £ | £ | |
| Depreciation of tangible fixed assets | |||
| owned by the charity | 1394 | 2234 | |
| Audit & Accountancy fees | 2174 | 2174 |
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Professional fees
| 862 | 577 |
|---|---|
| 4430 | 4985 |
Law Leisure & Learning
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2023.
During the year no Trustees received any remuneration (2023 - £NIL)
During the year no Trustees received any benefit in kind (2023 - £NIL)
During the year no Trustees received any reimbursement of expenses (2022 - £NIL)
7 STAFF COSTS AND NUMBERS
Staff costs were as follows
| STAFF COSTS AND NUMBERS |
||
|---|---|---|
| Staff costs were as follows | 2023 | 2022 |
| £ | £ | |
| Staff Salaries | 29,584 | 36979 |
| Pension | 396 | |
| Employer National Insurance Contributions | 1,549 | |
| The average monthly number of employees during the year was as follows | ||
| 2023 | 2022 | |
| Administrative | 3 | 3 |
No employee received remuneration amounting to more than £50000 in either year
| TANGIBLE FIXED ASSETS Cost At 1 April 2022 Addition in year Depreciation At 1 April 2022 Charge for the year At 31st March 2023 Net book value At 31st March 2023 At 31 March 2022 DEBTORS Due within one year Debtors Cash in hand and at bank |
Motor Equipment Fixtures & Total Total Vehicles Fittings £ £ £ £ £ 0 4575 231 4806 5145 580 384 384 1896 |
Motor Equipment Fixtures & Total Total Vehicles Fittings £ £ £ £ £ 0 4575 231 4806 5145 580 384 384 1896 |
|---|---|---|
| 0 4960 231 5191 |
7040 | |
| 0 1240 58 1298 1760 96 0 96 474 |
||
| 0 1336 58 1394 2,234 |
||
| 0 3624 173 3797 4806 |
||
| 0 12199 973 13172 11843 |
||
| 2023 2023 2022 £ £ £ 5111 5111 30889 |
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5111
5111 30889
Law Leisure & Learning NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2023.
| 10 CREDITORS Amount falling due within one year Bank Loan and overdrafts Accruals Tax & National Insurance Contribution 11 STATEMENT OF FUNDS Brought Incoming Forward Resources UNRESTRICTED FUNDS £ £ General Funds 63694 76881 General Fund 1 Subtotal 63694 76881 RESTRICTED FUNDS Restricted Funds 124344 44818 124,344 44,818 SUMMARY OF FUNDS £ £ General Funds 8215 32063 Restricted Funds 151556 44818 Total of Funds 159771 76881 |
10 CREDITORS Amount falling due within one year Bank Loan and overdrafts Accruals Tax & National Insurance Contribution 11 STATEMENT OF FUNDS Brought Incoming Forward Resources UNRESTRICTED FUNDS £ £ General Funds 63694 76881 General Fund 1 Subtotal 63694 76881 RESTRICTED FUNDS Restricted Funds 124344 44818 124,344 44,818 SUMMARY OF FUNDS £ £ General Funds 8215 32063 Restricted Funds 151556 44818 Total of Funds 159771 76881 |
2023 2022 £ £ 0 0 0 0 0 1549 1000 |
|---|---|---|
| £1,549 £1,000 |
||
| Resources Carried Expended Forward £ £ 65542 75,034 |
||
| 63694 76881 |
65542 75034 |
|
| 124344 44818 |
44818 124,344 |
|
| 124,344 44,818 |
44,818 124344 |
|
| £ £ 8215 32063 151556 44818 |
£ £ 20724 19,555 44818 151,556 |
|
| 159771 76881 |
65542 171110 |
12 ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Tangible fixed assets Debtors due after more than 1 year Current assets Creditors due within one year Total |
Restricted Unrestricted Total Total Funds Funds Funds Funds 2023 2023 2023 2022 £ £ £ £ 0 3797 3797 5,145 0 8908 8908 28,604 |
|---|---|
| 0 12705 12705 33748 |
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Law Leisure & Learning DETAILED INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2023
Fund
| DETAILED INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2023 Fund Law Leisure & Learning |
DETAILED INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2023 Fund Law Leisure & Learning |
DETAILED INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2023 Fund Law Leisure & Learning |
|---|---|---|
| 31st March 202331st March 2022 INCOME £ INCOME £ Restricted grants 76881 Birmingham Youth Service 17000 17000 Birmingham City Council 10571 10571 Celebrating Community Funds 5000 Street Games 12247 VIOLENCE REDUCTION UNIT 0 500 44818 28071 Community activities 32063 52361 32063 76881 80431 108502 LESS : EXPENDITURE Wages & Salaries 29584 36979 Pension 396 735 National Insurance contributions 1549 1000 Property rent and rate 11327 11968 Light & Heat 6733 7652 Printing, Postage & Stationery 369 120 Repairs & Maintenance 2059 1757 Functions 192 1288 Groceries 2402 2279 Insurance 3241 3889 Toiletories and first aid 999 1130 Travel and subsistence 862 577 Telephone and internet & Fax 1417 1844 Protective clothings 0 46 Professional fees 60.00 914 Audit & Accountancy fees 2174 2174 Sundries 700 476 Bank Charges 84 102 Depreciation - motor vehicles Depreciation - office equipment 1336 2157 Depreciation - Fixtures and fittin 58 77 TOTAL EXPENDITURE 65,542 77163 NET INCOME FOR THE YEAR £ 11339 £ 3269 |
||
| 80431 108502 |
||
| 36979 735 1000 11968 7652 120 1757 1288 2279 3889 1130 577 1844 46 914 2174 476 102 2157 77 77163 £ 3269 |
||
| 11339 |
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