2025-03-31-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 2025

Law Leisure & Learning

Law Leisure & Learning
Statement of Financial Activities (including Income and Expenditure Accounts)
For the year ended 31st March 2025.
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 2025

Management Committee Syma Ahmed Secretary Peter Lennon Trustee Mark Springer Director Sara Antonio Chair Ahmed Rahman Trustee 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 2025.

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 2025. 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 an 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 £69,639 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 2025.

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

Syma Ahmed Secretary

Mark Springer Director

Law Leisure & Learning

Independent Examiner’s Report to the trustees of

Law Leisure & Learning

For the year ended 31st March 2025.

I report on the accounts for the year ended 31st March 2025 which are set out on page 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 Commissio An examination includes a review of the accounting records kept by the charity and a comparison of th accounts presented with those records. It also includes consideration of any unusual items or disclosur 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 conseq no opinion is given as to whether the accounts present a true and fair view and the report is limited to 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

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 2025.

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 2024 TOTAL FUNDS AT 31st March 2025	Restricted Unrestricted Total Funds Funds Funds 2025 2025 2025 £ £ £ 30,250 39,389 69,639
	30,250 39,389 69,639
	30250 12157 42407 36934 36934
	30250 49091 79346
	30,250 -9,708 20,542 10662 10662
	30,250 4,602 34,852

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 2025.

FIXED ASSETS Note Tangible fixed assets 8 CURRENT ASSETS Debtors 9 Cash at Bank and in Hand 32368 32368 CREDITORS - Amount fa 10 0 within one year 0 NET CURRENT ASSETS NET ASSETS 12 CHARITY FUNDS Restricted Funds 11 Unrestricted Funds 11	2025 £ 3250 5111 5111 35618 35618 0 35618 35618		2024
			£ 3261 8372
			8372
			0 8372
			8372

The Trustees have:-

a] “For the year ending 31st March 2025 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 2025 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 2025.

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 2025.

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 2025.

2 DONATIONS, LEGACIES AND SIMILAR INCOMING RESOURCES

		Restricted	Unrestricted	Total	Total
		Funds	Funds	Funds	Funds
		2025	2025	2025	2024
	13250	£	£	£	£
	Street Games UK	13,250	0	13,250	0
	Birmingham Youth Service	17000		17,000	2024
		30,250	0	30,250	2,024
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 2025 2025 2025 2024 £ £ £ £ 0 0 215 3267 3267 7780 92 92 84 957 957 3856 486 486 1292 3911 3911 0 3616 3616 7306 942 942 1182 0 4858 4858 4539
	0 18128 18128 26255

Law Leisure & Learning

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2025.

4 RESOURCES EXPENDED ON MANAGING AND ADMINISTERING THE CHARITY

Restricted Unrestricted Total Total Funds Funds Funds Funds 2025 2025 2025 2024 £ £ £ £ Sundries 0 41 41 Audit & Accountancy fees 1,065 4,063 0 Professional fees 3,732 629 4063 Training 340 340 629 Property rent 17,000 16,064 33,064 31148 Telephone and internet 486 2,535 2535 Depreciation - motor vehicles 0 65 65 Depreciation - office equipment 1562 3,887 3887 Depreciation - fixtures & fittings 57 324 324 Total 17000 36934 44947 42692 5 ANALYSIS OF RESOURCES EXPENDED BY EXPENDITURE TYPE Staff Costs Depreciation Other Costs Total Total 2025 2025 2025 2025 2024 £ £ £ £ £ Wages and salaries/Nat. insurance 21144 26638 47782 26638 Support costs for grants and 0 activities 18,128 18,128 18794 Resources expended on managing 0 and administering the charity 1619 18,128 19,747 21028 Total Resources Expended £21,144 £1,619 £62,894 £85,656 £66,460	Restricted Unrestricted Total Total Funds Funds Funds Funds 2025 2025 2025 2024 £ £ £ £ Sundries 0 41 41 Audit & Accountancy fees 1,065 4,063 0 Professional fees 3,732 629 4063 Training 340 340 629 Property rent 17,000 16,064 33,064 31148 Telephone and internet 486 2,535 2535 Depreciation - motor vehicles 0 65 65 Depreciation - office equipment 1562 3,887 3887 Depreciation - fixtures & fittings 57 324 324 Total 17000 36934 44947 42692 5 ANALYSIS OF RESOURCES EXPENDED BY EXPENDITURE TYPE Staff Costs Depreciation Other Costs Total Total 2025 2025 2025 2025 2024 £ £ £ £ £ Wages and salaries/Nat. insurance 21144 26638 47782 26638 Support costs for grants and 0 activities 18,128 18,128 18794 Resources expended on managing 0 and administering the charity 1619 18,128 19,747 21028 Total Resources Expended £21,144 £1,619 £62,894 £85,656 £66,460	Restricted Unrestricted Total Total Funds Funds Funds Funds 2025 2025 2025 2024 £ £ £ £ 0 41 41 1,065 4,063 0 3,732 629 4063 340 340 629 17,000 16,064 33,064 31148 486 2,535 2535 0 65 65 1562 3,887 3887 57 324 324	Restricted Unrestricted Total Total Funds Funds Funds Funds 2025 2025 2025 2024 £ £ £ £ 0 41 41 1,065 4,063 0 3,732 629 4063 340 340 629 17,000 16,064 33,064 31148 486 2,535 2535 0 65 65 1562 3,887 3887 57 324 324
		17000 36934 44947	42692
	£21,144 £1,619 £62,894 £85,656 £66,460

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 2025 2024 £ £ 1619 4719 1065 0 942 0
	3626 4719

Law Leisure & Learning

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st March 2025.

During the year no Trustees received any remuneration (2025 - £NIL)

During the year no Trustees received any benefit in kind (2025 - £NIL)

During the year no Trustees received any reimbursement of expenses (2024 - £NIL)

7 STAFF COSTS AND NUMBERS Staff costs were as follows 2025 2024 £ £ Staff Salaries 21,144 26638 Pension 0 0 Employer National Insurance Contributions 0 0 The average monthly number of employees during the year was as follows 2025 2024 Administrative 3 3 No employee received remuneration amounting to more than £50000 in either year TANGIBLE FIXED ASSETS Motor Equipment Fixtures & Total Total Vehicles Fittings £ £ £ £ £ Cost At 1 April 2024 0 3131 130 3261 3797 Addition in year 0 1558 49 1,607 827 0 4689 179 4869 4624 Depreciation At 1 April 2024 0 1172 45 1217 1156 Charge for the year 0 390 12 402 207 At 31st March 2025 0 1562 57 1619 1363 Net book value At 31st March 2025 0 3127 122 3250 3261 At 31 March 2024 0 3131 130 3261 13172 DEBTORS 2025 2025 2024 Due within one year £ £ £ Debtors Cash in hand and at bank 32368 32368 30889 32368 32368 30889	7 STAFF COSTS AND NUMBERS Staff costs were as follows 2025 2024 £ £ Staff Salaries 21,144 26638 Pension 0 0 Employer National Insurance Contributions 0 0 The average monthly number of employees during the year was as follows 2025 2024 Administrative 3 3 No employee received remuneration amounting to more than £50000 in either year TANGIBLE FIXED ASSETS Motor Equipment Fixtures & Total Total Vehicles Fittings £ £ £ £ £ Cost At 1 April 2024 0 3131 130 3261 3797 Addition in year 0 1558 49 1,607 827 0 4689 179 4869 4624 Depreciation At 1 April 2024 0 1172 45 1217 1156 Charge for the year 0 390 12 402 207 At 31st March 2025 0 1562 57 1619 1363 Net book value At 31st March 2025 0 3127 122 3250 3261 At 31 March 2024 0 3131 130 3261 13172 DEBTORS 2025 2025 2024 Due within one year £ £ £ Debtors Cash in hand and at bank 32368 32368 30889 32368 32368 30889	7 STAFF COSTS AND NUMBERS Staff costs were as follows 2025 2024 £ £ Staff Salaries 21,144 26638 Pension 0 0 Employer National Insurance Contributions 0 0 The average monthly number of employees during the year was as follows 2025 2024 Administrative 3 3 No employee received remuneration amounting to more than £50000 in either year TANGIBLE FIXED ASSETS Motor Equipment Fixtures & Total Total Vehicles Fittings £ £ £ £ £ Cost At 1 April 2024 0 3131 130 3261 3797 Addition in year 0 1558 49 1,607 827 0 4689 179 4869 4624 Depreciation At 1 April 2024 0 1172 45 1217 1156 Charge for the year 0 390 12 402 207 At 31st March 2025 0 1562 57 1619 1363 Net book value At 31st March 2025 0 3127 122 3250 3261 At 31 March 2024 0 3131 130 3261 13172 DEBTORS 2025 2025 2024 Due within one year £ £ £ Debtors Cash in hand and at bank 32368 32368 30889 32368 32368 30889	2025 2024 £ £ 21,144 26638 0 0 0 0
	0 3127 122 3250 3261 0 3131 130 3261 13172
		2025 2025 2024 £ £ £ 32368 32368 30889
		32368 32368 30889

Law Leisure & Learning

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st March 2025.

2025 2024 10 CREDITORS £ £ Amount falling due within one year 0 0 Bank Loan and overdrafts 0 Accruals 0 0 Tax & National Insurance Contribution 0 0 £0 £0 11 STATEMENT OF FUNDS Brought Incoming Resources Carried Forward Resources Expended Forward UNRESTRICTED FUNDS £ £ £ £ General Funds 69140 69639 65036 73,742 General Fund 1 Subtotal 69140 69639 65036 73742 RESTRICTED FUNDS Restricted Funds 132056 17000 17000 132,056 132,056 17,000 17,000 132,056 SUMMARY OF FUNDS £ £ £ £ General Funds 147 70952 65036 6,063 Restricted Funds 159268 17000 17000 159,268 Total of Funds 159415 87952 82036 165331 12 ANALYSIS OF NET ASSETS BETWEEN FUNDS Restricted Unrestricted Total Total Funds Funds Funds Funds 2025 2025 2025 2024 £ £ £ £ Tangible fixed assets 0 3250 3250 8372 Debtors due after more than 1 year Current assets 0 35618 35618 5111 Creditors due within one year Total 0 38867 38867 13482	Incoming Resources £ 69639	2025 2024 £ £ 0 0 0 0 0 0 0
		£0 £0
		Resources Carried Expended Forward £ £ 65036 73,742
69140	69639	65036 73742
132056	17000	17000 132,056
132,056	17,000	17,000 132,056
£ 147 159268	£ 70952 17000	£ £ 65036 6,063 17000 159,268
159415	87952	82036 165331
0 38867 38867 13482

Law Leisure & Learning

DETAILED INCOME AND EXPENDITURE ACCOUNT

For the year ended 31st March 2025

Fund March 2025 £ 17000 0 13250	31st 69639 65,036	March 2024 £ 17000 7712 24712 59753
30250
0
30250		80431 109178
21144		26638 14148 7780 215 4539 3856 0 7306 1292 1182 2973 29 3228 2174 2212 84 0 1319 43 79020 £ 5445
16064
3267 0 4858 957 3911 3616 486 942 2920 25 3732 1065 340 0 92 1562 57 £
	4602