2024-03-31-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 2024

Law Leisure & Learning

Law Leisure & Learning
Statement of Financial Activities (including Income and Expenditure Accounts)
For the year ended 31st March 2024.
CONTENTS	2
Legal and administratve informaton	3
Trustee's report	4 - 5.
Independent Examiner’s Report	6
Statement of Financial Actvites	7
Balance Sheet	8
Notes forming part of the fnancial 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 2024

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 2024.

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 2024. 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 and 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 in 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 £99,025 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 to 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 2024.

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 Mark Springer ` Secretary Director

Law Leisure & Learning Law Leisure & Learning For the year ended 31st March 2024.

Independent Examiner’s Report to the trustees of

I report on the accounts for the year ended 31st March 2024 which are set out on pages 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) of

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 the 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 Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in 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 consequent no opinion is given as to whether the accounts present a true and fair view and the report is limited to thos matters set out in the statement below.

Independent examiner’s statement

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

Which gives me reasonable cause to believe that in, any material respect, the requirements: 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 2024.

	Restricted	Unrestricted	Total	Total
	Funds	Funds	Funds	Funds
	2024	2024	2024	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 2023 TOTAL FUNDS AT 31st March 2024	37,811 61,214 99,025 80431
	37,811 61,214 99,025 80,431
	37811 12157 49968 40228 31774 31774 36934
	37811 43931 81743 77162
	37,811 17,282 55,094 31340 4383 4383 4383
	37,811 61,214 17,282 31,340

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

----- Start of picture text -----
BALANCE Sheet
As at 31st March 2024.
FIXED ASSETS Note 2024 2023
£ £
Tangible fixed assets 8 3261 4806
CURRENT ASSETS
Debtors 9
Cash at Bank and in Hand 5111 23459
5111 23459
----- End of picture text -----

CREDITORS - Amount fa 10 within one year

NET CURRENT ASSETS NET ASSETS 12 CHARITY FUNDS Restricted Funds 11 Unrestricted Funds 11	8372 8372 8372 8372	18484
		18484
		18484
		18484

The Trustees have:-

a] “For the year ending 31st March 2024 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 2024 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 2024.

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 2024.

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 2024.

2 DONATIONS, LEGACIES AND SIMILAR INCOMING RESOURCES

BIRMINGHAM CITY COUNCIL VIOLENT REDUCTION UNIT	Restricted Unrestricted Total Total Funds Funds Funds Funds 2024 2024 2024 2023 £ £ £ £ 7,712 7,712 10571 500
	7,712 7,712 11,071

3 SUPPORT COSTS FOR GRANTS AND ACTIVITIES

Restricted	Unrestricted	Total	Total
Funds	Funds	Funds	Funds
2024	2024	2024	2023

Printing postage & stationary Light & Heat Bank charges Functions Toiletories & first aid Groceries Insurance Travel and subsistence Repairs & maintenance Total	£ £ £ £ 215 215 120 7780 7780 7652 105 105 102 2045 2045 1288 1292 1292 1130 5060 5060 2279 7306 7306 3889 1182 1182 577 4539 4539 1757
	29525 29525 18794

Law Leisure & Learning NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2024.

RESOURCES EXPENDED ON	MANAGING AND ADMINISTERING THE	MANAGING AND ADMINISTERING THE	MANAGING AND ADMINISTERING THE	CHARITY
	Restricted	Unrestricted	Total	Total
	Funds	Funds	Funds	Funds
	2024	2024	2024	2023
	£	£	£	£
Sundries		2,212	2,024	41
Audit & Accountancy fees		2,174	2,174	4063
Professional fees		3,228	3,228	629
Property rent	17,000	21,505	21,505	28968
Telephone and internet		1,292	1,292	2535
Depreciation - motor vehicles				65
Depreciation - office equipment		1319	1,319	3887
Depreciation - fixtures & fittings		43	43	324

17000 31774 31586 40512

Total

5 ANALYSIS OF RESOURCES EXPENDED BY	5 ANALYSIS OF RESOURCES EXPENDED BY	5 ANALYSIS OF RESOURCES EXPENDED BY	EXPENDITURE TYPE	EXPENDITURE TYPE
	Staff Costs	Depreciation	Other Costs	Total	Total
	2024	2024	2024	2024	2023
	£	£	£	£	£
Wages and salaries/Nat. insurance	25272		1,746	27,018	38979
Pension	465			465	735
National insurance	1,746			1,746
Support costs for grants and
activities			61,625	61,625	18794
Resources expended on managing
and administering the charity		1363		1,363	21028
Total Resources Expended	£27,483	£1,363	£63,371	£92,217	£79,535	79,535

6 NET INCOMING RESOURCES/(RESOURCES EXPENDED)

This is stated afer charging Depreciation of tangible fixed assets owned by the charity Audit & Accountancy fees Professional fees	Total Total 2024 2023 £ £ 1363 2234 2174 2174 1182 577
	4719 4985

Law Leisure & Learning

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2024.

During the year no Trustees received any remuneration (2024 - £NIL) During the year no Trustees received any benefit in kind (2024 - £NIL) During the year no Trustees received any reimbursement of expenses (2023 - £NIL)

STAFF COSTS AND NUMBERS
Staff costs were as follows	2024	2023
	£	£
Staff Salaries	25,272	36979
Pension	465	396
Employer National Insurance Contributions	1,746	1549
The average monthly number of employees during the year was as follows
	2024	2023
Administrative	3	3

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

TANGIBLE FIXED ASSETS Cost At 1 April 2023 Addition in year Depreciation At 1 April 2023 Charge for the year At 31st March 2024 Net book value At 31st March 2024 At 31 March 2023 DEBTORS Due within one year Debtors Cash in hand and at bank	Motor Equipment Fixtures & Total Total Vehicles Fittings £ £ £ £ £ 3624 173 3797 4806 580 827 827 1896 4451 173 4624 6702 1113 43 1156 1760 207 207 474 1319 43 1363 2,234 3131 130 3261 4806 12199 973 13172 11843 2024 2024 2023 £ £ £ 5111 5111 30889 5111 5111 30889

Law Leisure & Learning NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2024. 10CREDITORS Amount falling due within one year Bank Loan and overdrafs Accruals Tax & Natonal Insurance Contributon 11STATEMENT OF FUNDS Brought Incoming Forward Resources UNRESTRICTED FUNDS £ £ General Funds 63694 99025 General Fund 1 Subtotal 63694 99025	Law Leisure & Learning NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2024. 10CREDITORS Amount falling due within one year Bank Loan and overdrafs Accruals Tax & Natonal Insurance Contributon 11STATEMENT OF FUNDS Brought Incoming Forward Resources UNRESTRICTED FUNDS £ £ General Funds 63694 99025 General Fund 1 Subtotal 63694 99025	2024 2023 £ £ 1746 1000
		£1,746 £1,000
		Resources Carried Expended Forward £ £ 90471 72,249
	63694 99025	90471 72249

RESTRICTED FUNDS

	Restricted Funds		24712	17000	7,712
			24,712	17,000	7,712
	SUMMARY OF FUNDS
		£	£	£	£
	General Funds	8215	70952	90471	-11,303
	Restricted Funds		24712	17000	7,712
	Total of Funds	8215	95664	107471	-3591
12	ANALYSIS OF NET ASSETS BETWEEN FUNDS
		Restricted	Unrestricted	Total	Total
		Funds	Funds	Funds	Funds
		2024	2024	2024	2023
		£	£	£	£
	Tangible fxed assets		3261	3261	5,145
	Debtors due after more than 1 year
	Current assets		8372	8372	28,604
	Creditors due within one year
	Total		11633	11633	33748

Law Leisure & Learning

DETAILED INCOME AND EXPENDITURE ACCOUNT For the year ended 31st March 2024

Fund 31st March 2024 31st INCOME AC24CHARITY £ Birmingham Youth Service 17000 Birmingham City Council 7712 Street Games 13099 37811 Community activities 61214 99025 99025 LESS : EXPENDITURE Wages & Salaries 25272 Pension 465 National Insurance contributions 1746 Property rent and rate 21505 Light & Heat 7780 Printing, Postage & Stationery 215 Repairs & Maintenance 4539 Functions 2045	March 2023 £ 17000 10571 12247 39818 795
	80431 80431
	29584 396 1549 11327 6733 369 2059 192

Groceries	5060		2402
Insurance	7306		3241
Toiletories and first aid	1292		999
Travel and subsistence	1182		862
Telephone and internet & Fax	2973		1417
Protective clothings	29
Professional fees	3228		60
Audit & Accountancy fees	2174		2174
Sundries	2212		700
Bank Charges	84		84
Depreciation - motor vehicles
Depreciation - office equipment	1319		1336
Depreciation - Fixtures and fittings	43		58
TOTAL EXPENDITURE		90471		65542
NET INCOME FOR THE YEAR	£	8554	£	3269

restricted fund has not been deducted previously. Though has been spent under unrestricte

-40613

d fund 20 20