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← Lewisham Multi Lingual Advice Service

2025-03-31-accounts

LEWISHAM MULTI LINGUAL ADVICE SERVICE

(Company Limited by Guarantee Registered Number: 4358319)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31[ST] MARCH 2025

LEWISHAM MULTI LINGUAL ADVICE SERVICE

General Information & Legal and Administrative Details

Registered Office: Leemore Community Central Hub, Bonfield Road, London SE13 5EU Principle Bankers: Lloyds Bank Charing Cross Branch 49 The Strand London W10 5XL Independent Examiner: Counterculture Partnership LLP 23 St Leonards Road Bexhill-on-Sea East Sussex TN40 1HH Company Registered Number: 4358319 Registered Charity Number: 1094541 Trustees: Chair (Interim) Steve Sellars Company Secretary Yasmine Coulibaly Treasurer Steve Sellars Member Yvette Robin-Coker Member Alketa Hystuma

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Lewisham Multi Lingual Advice Service

(Company limited by guarantee)

Report of the Trustees for the year ended 31 March 2025

The Trustees, who act as directors for the purposes of company law, present their report and financial statements for the year ended 31st March 2025. The company was registered on 22nd January 2002. It started operating

This report complies with the Charities Act 2011, the Companies Act 2006 and the Charities SORP (FRS 102)

Liabilities of Members

LMLAS is a registered company, limited by guarantee. Members of the company have guaranteed the liabilities up to £1 each.

Objects of the charity

The objects are

Principal activity

The principal activity of the charitable company is to provide information, advice and support to speakers of other languages in the London Borough of Lewisham and surrounding areas.

Trustees

Steve Sellars Treasurer and Interim Chair Yasmine Coulibaly Company Secretary Yvette Robbin Coker Member Alketa Hystuma Member

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Lewisham Multi Lingual Advice Service

(Company limited by guarantee)

Report of the Trustees for the year ended 31 March 2025 (continued)

Reserves Policy

The Board aims to maintain an unrestricted reserve equivalent to three months running costs.

Financial Review

In 2024-25 the Financial Activities of LMLAS funders raised to £40,388 and expenditure was £73,346 which left reserve of £945. We currently having funding to March 2026 from The London Borough of Lewisham, The City Bridge Foundation The London Borough of Bromley to ensure we will be able to continue our activities to at least March 2026.

Key activities of the year.

Lewisham Multi-Lingual Advice Service (LMLAS) is unique, providing information and advice to diverse communities of Lewisham and surrounding boroughs. This enables residents to access services and benefits. LMLAS is supported by the National Lottery Fund and City Bridge and will continue to build on its unique selling points as the only organisation in Lewisham that offers advice in all areas of welfare benefits up to appeal level: consumer, debt, destitution, education, employment, family, health, housing, immigration and utilities related. We are also supported and involved in a new initiative started by the London Borough of Lewisham where we support a telephone advice line and provide advice 3 days a week on an option for clients that don’t have English as their first language.

The service has been in operation for over 20 years and continues to go from strength to strength, despite the many challenges and austerity measures facing the voluntary, public and private sectors.

Our priorities for the year ahead include the following:

Finally, I would like to thank all our funders for their continue support which has assisted greatly and contributed to LMLAS exceeding our target and raising over £700,000 in grants and welfare benefits for residents.

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Lewisham Multi Lingual Advice Service

(Company limited by guarantee)

Report of the Trustees for the year ended 31 March 2025 (continued)

The Trustees would like to convey their gratitude to all those who have supported the organisation through the year, including funders, advisers, volunteers and supporters.

Our Public Benefit Statement is our Charitable Objective:

To promote the promotion of any charitable purpose for the benefit of the community in the London Borough of Lewisham and neighbouring boroughs by the advancement of education, the protection of health and the relief of poverty, sickness and distress; and

To undertake any other charitable purpose.

Statement of the Trustees Responsibilities

The law applicable to incorporated charities in England and Wales requires the Trustees who are also directors for the purposes of company law, to prepare a financial statement for each financial year, which give a true and fair view of the affairs of the charity and of its financial activities during the year. In preparing those financial statements, the trustees are required to:

The Trustees are responsible for

Keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and prevent and detect fraud and other irregularities.

Approved by Trustees on 15th August 2025 and signed on their behalf by

Steve Sellars

Treasurer

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Lewisham Multi Lingual Advice Service

(Company limited by guarantee)

Independent Examiners Report for the year ended 31 March 2025

I report to the charity trustees on my examination of the accounts of the above charity for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.

Responsibilities and basis of report

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Tom Wilcox

19 December 2025

Counterculture Partnership LLP 23 St Leonards Road Bexhill-on-Sea East Sussex TN40 1HH

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Lewisham Multi Lingual Advice Service (company limited by guarantee)

Statement of Financial Activities, including Income and Expenditure Account Statement of Financial Activities, including Income and Expenditure Account Statement of Financial Activities, including Income and Expenditure Account
For the year ended 31 March 2025 For the year ended 31 March 2025
Unrestricted Restricted Total Total
Notes Funds Funds 2025 2024
£ £ £ £
Income from:
Donations and legacies 0 0 0 60
Charitable activities 2 750 39,638 40,388 19,856
Other trading activities 0 0 0 0
Investments 0 0 0 0
Other 0 0 0 0
Total Income 750 39,638 40,388 19,916
Expenditure on:
Raising funds 0 0 0 0
Charitable activities 3 33,708 39,638 73,346 85,659
Other 0 0 0 0
Total Expenditure 33,708 39,638 73,346 85,659
Net income/(expenditure) (32,958) 0 (32,958) (65,744)
Transfers between funds 0 0 0 0
Other recognised gains/(losses) 0 0 0 0
Net movement in funds (32,958) 0 (32,958) (65,744)
Reconciliation of funds
Total funds brought forward 33,903 (0) 33,903 99,646
Total funds carried forward 945 (0) 945 33,903
Balance Sheet as at 31 March 2025 Balance Sheet as at 31 March 2025
Total Total
Notes 2025 2024
£ £
TANGIBLE FIXED ASSETS
Computer equipment 7 785 1,178
CURRENT ASSETS
Prepayments 237 705
Debtors 0 0
Cash & bank balances
Deposit Account 0 0
Current account 6,574 33,470
Petty Cash 492 338
7,303 34,513
CURRENT LIABILITIES
Deferred Income 0 0
Creditors amounts falling due
within one year 8 7,144 1,790
NET CURRENT ASSETS 159 32,724
TOTAL NET ASSETS 944 33,902
FUNDS 945 33,903
ACCUMULATED FUNDS 945 33,903
Unrestricted 945 33,903
Restricted 0 0
ACCUMULATED FUNDS 9, 10 945 33,903

The notes on the following pages form a part of these financial statements.

For the financial year ended 31st March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006 The members acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board of Trustees on 15/08/25

and signed on its behalf by Steve Sellars:

Registered Number :- 4358319

Lewisham Multi Lingual Advice Service (company limited by guarantee)

1 Accounting Policies

Charity information

Lewisham Multi Lingual Advice Service is a private company limited by guarantee incorporated in England.

Accounting convention

The financial statements have been prepared in accordance with the charitable company's memorandum and articles of association, the Charities Act 2011 and " Accounting and Reporting by Charities: Statement of Recommended Practice – Accounting and Reporting by Charities (SORP (FRS102), second edition issued in January 2019)", the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

FRS102 requires the trustees to adopt a going concern basis in preparing the financial statements unless they intend to liquidate the charitable company or have no realistic alternative but to do so. Under a going concern basis, the accounting policies adopted assume that that charitable company will continue to operate for the foreseeable future.

The financial statements have been prepared on a going concern basis as the trustees are confident that sufficient funds will be available to enable operations to continue at a sustainable level for a period of at least 12 months from the approval of the accounts by the trustees.

Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

All income is included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

· income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable, and its amount can be measured reliably. Grants of a general nature that are not conditional on delivering certain levels of service are included in donations and legacies. · income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Expenditure

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for its expenditure. All costs have been directly attributed or proportionally charged to the functional categories of resources expended in the SOFA.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Expenditure on charitable activities comprises the costs incurred by the Charity in the delivery of its activities and services in the furtherance of its objects, including the making of grants and governance costs.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.

All remaining costs are classified as support costs. Support costs are those that assist the work of the charity but do not directly represent charitable activities.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

Taxation

As a registered charity, the company is exempt from corporation tax on surpluses arising from its charitable activities during the year.

There were no disclosable related party transactions during the year.

Lewisham Multi Lingual Advice Service (company limited by guarantee)

Notes to the Financial Statements (Cont'd) for the year ended 31 March 2025

2
Grants Received
London Borough of Lewisham
City Bridge
Community Links Bromley
Lewisham Better Health
National Lottery Community Fund
Other
Totals
3
Resources Expended
Direct costs
Support costs, management and administration
Governance costs		 Direct Charitable
Expenditure
£
56,544
15,859
0		 Unrestricted
Restricted
Total
Total
Funds
Funds
2025
2024
£
£
£
£
Unrestricted
Restricted
0
19,800
19,800
19,800
0
0
0
0
0
0
0
19,838
19,838
0
750
0
750
116
750
39,638
40,388
19,916

Cost of
Governance
TOTAL
Restricted
Unrestricted
TOTAL
Generating Funds
2025
Funds
Funds
2024
£
£
£
£
£
£

0
0
56,544
39,638
16,906
67,431

0
0
15,859
0
15,859
17,287

0
942
942
0
942
942
72,404 0
942
73,346
39,638
33,708
85,659
5
Staff Costs
Salaries
Employers' NI
Employers' Pension Contributions		 Total
Total
2025
2024
£
£
56,544
67,431
0
0
0
0
56,544
67,431

We have 6 employees (2024: 6) and no employee earned more than £60,000.

Net movement in funds is stated after charging/(crediting):
Independent examination fees
7
Tangible Fixed Assets
COST
Brought forward
Additions
Carried forward
DEPRECIATION
Brought forward
Charge for the year
Carried forward
Net book value at 31 March 2025
Net book value at 31 March 2024
8
Creditors: amounts falling due within one year
Independent Examiner's Fees
Rent
Salaries paid in Arrears
Payroll Costs
PAYE creditor		 2025
2024
£
£
942
942
Office equipment
& furniture
£
24,097
0
24,097
22,920
393
23,312
785
1,178
2025
2024
£
£
942
942
3,150
0
2,570
0
80
171
402
677
7,144
1,790

9 Analysis of Movement on Unrestricted Funds

Unrestricted funds are those funds which the Trustees are free to use in accordance with the charitable objectives.

General fund Balance
Incoming
Outgoing
Investment
Transfer
Balance
31.3.2024
resources
resources
in fixed assets
between Funds
31.3.2025
£
£
£
£
£
£
33,903
750
33,357
351
0
945

Lewisham Multi Lingual Advice Service (company limited by guarantee)

Notes to the Financial Statements for the year ended 31 March 2025

10 Analysis of Movement on Restricted Funds

Restricted funds are those that have been raised for specific projects falling within the charitable objectives. We offer advocacy, advice and information to minority ethnic and migrant communities, who have little or no understanding of English, in order to ensure they have access to all entitled services.

National Lottery
National Lottery Investment in fixed assets
London Borough of Lewisham
London Borough of Lewisham Investment in fixed assets
Other Investment in Fixed Assets		 Balance
Incoming
Outgoing
Investment
Transfer
Balance
31.3.2024
resources
resources
in fixed assets
between Funds
31.3.2025
0
19,838
19,838
-
-
0
0
0
0
-
-
0
5,405
19,800
19,800
-
-
5,405
0
0
0
-
-
0
(5,405)
0
0
0
-
(5,405)
0
39,638
39,638
0
0
0

11 Operating Leases

The charity has an operating lease, in respect of a photocopier, at an annual rental of £1,544, which expires within two to five years