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** 1 1 ## **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| 2 2 ## **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 3 3 ## **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.** 4 4 ## **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 5 5 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: 1. 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 2. 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 6 6 |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 -----**
7 7 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, 8 8 ## 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. 9 9 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| 10 10 |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.** |4|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| 11 11 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) |7|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 12 12 |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.**
10**CREDITORS**
Amount falling due within one year
Bank Loan and overdrafs
Accruals
Tax & Natonal Insurance Contributon
11**STATEMENT 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.**
10**CREDITORS**
Amount falling due within one year
Bank Loan and overdrafs
Accruals
Tax & Natonal Insurance Contributon
11**STATEMENT 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** 13 13 ||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| 14 14 |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| 15 15 restricted fund has not been deducted previously. Though has been spent under unrestricte -40613 19 19 d fund 20 20