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2022-03-31-accounts

Page
Chair report
Trustees'
Annual
Report
Statement
of		 Trustees' Responsibilities 10
Independent Examiner's Report
Statement
of		 Financial Activities
Balance Sheet 13
Statement
of		 Cash Flows 14
Notes to the Financial Statements 15

Notes Unrestricted Restricted
Funds Funds Total Total
30/03/2021 30/03/2021 30/03/2021
to to to
31/03/2022 31/03/2022 31/03/2022 29/03/2021
Income and endowments
from:
Donations
and legacies
Charitable
activities		 3a
3b		 7,508
608,360		 28,679 7,508
637,039		 366,816
Total income 615,868 28,679 644,547 366,816
Expenditure
on:
Charitable
activities		 423,552 10,000 433,552 357,305
Total expenditure 423,552 10,000 433,552 357,305
Net income,
in funds		 net movement 192,316 18,679 210,995 9,511
Total funds brought forward 12,13 (23,145) (23,145) (32,656)
Total funds carried forward 11-13 169,171 18,679 187,850 (23,145)

BALANCE SHE ET AS AT 31
MA		 RCH 2022
Fixed assets Notes 31"March
f		 2022
f		 29'" March 2021
Tangible fixed assets 57
Current assets
Work
in progress
Debtors		 6
7		 232,106
69,336		 121,273
660
Cash at bank and in hand 62,436 30,782
363,878 152,715
Current
liabilities
Creditors: amounts
due within one year		 falling 8 (143,490) (121,405)
Net current assets 220,388 31,310
Total assets less
liabilities		 current 220,388 31,367
Creditors: amounts
due after more than		 falling
one year		 (32,538) (54,512)
Net (liabilities)/assets 187,850 (23,145)
Funds:
Unrestricted
Funds		 11,12 169,171 (23,145)
Restricted
funds		 11,13 'I8,679
187,850 (23,145)

STATEMENT OF CA SH FLO WS FOR T HE YEAR ENDED 31sTM ARCH 2022
Cash flows from Notes 31"March 2022 29'" March 2021
f
operating
activities
Cash (used)/generated
from
operations		 31,654 7,143
Net cash (used in)
investing
activities
Net cash generated from
financing
activities
Net Increase
in cash and
cash equivalents		 31,654 7,143
Cash and cash equivalents
at beginning
ofyear		 30,782 23,639
Cash and cash
equivalents
at end ofyear		 62,436 30,782
Represented
by:		 31"March 2022 29'" March 2021
Cash at bank and
in		 hand 62,436 30,782

b. Charitable
activities		 6
Access to Justice Foundation 4,200
Contract income 470,439 470,439 98,939
Contract income (WIP) 110,862 110,862 121,273
Covid-19 business
grant		 10,000
First Ark Social Investment 7,500 7,500 10,000
HMRC Job Retention
Scheme		 10,286
Law Centre Federation 80,000
LCVS Community
Impact Fund		 2,000
Liverpool
City Council-
Community
Resource Grant		 11,179 11,179 10,147
Liverpool
City Council —Ways to
Work ILM Scheme		 7,289
Private sales income 27,059 27,059 12,682
Social Investment
Business
Growth
Fund		 10,000 10,000
608,360 28,679 637,039 366,816

Direct Support & Total Total
Charitable 30/03/2021
to
Governance 31/03/2022 29/03/2021
Expenditure Costs
F
Provision ofadvice and advocacy in the
area of employment law for the 332,133 101,419 433,552 357,305
Merseyside Community
Analysed as follows:
30/03/2021 to
31/03/2022 29/03/2021
Direct charitable expenditure:
Staff salary costs 274,367 197,203
Pension 4,768 2,670
Volunteer expenses 30
Legal and consultancy fees 49,009 19,360
Discounts 1,078
Clients' compensation 2,911 11,300
332133 230,563
Support
8, Governance		 Support
8, Governance		 costs: E
Staff salary costs 18,600 36,500
Pension 504 744
Running
costs		 28,075 26,340
Office costs 9,962 8,341
Travel expenses 69 10
Insurance 4,685 8,123
Training 6,106 16,381
Recruitment 3,000 1,481
Computer
costs		 19,052 19,094
Subscriptions 80
Staff welfare 2,867 872
Marketing 447 440
Bank charges 37 17
Loan interest 5,902 4,861
Payroll Fees 706 638
Accountancy 1,270 1,000
Depreciation 57 1,900
101,419 126,742
Total expenditure
activities		 on charitable 433,552 357,305

Staff Cost s
30/03/2021 to
31/03/2022 29/03/2021
E
Gross wages and salaries 276,334 221,407
Social security costs 16,633 12,296
Pension 5,272 3,414
298,239 237,117
Particulars of employees:
The average number offull-time equivalent employees
during		 the period
30/03/2021 to
31/03/2022
Charitable Activities 12.5

5. Tangible fixed assets
Office Total
Equipment
Cost 6
Balance as at 30'" March 2021 6,282 6,282
Additions
during
the period
Disposals
during
the period
Balance at31"March 2022 6,282 6,282
Accumulated
Depreciation
Balance as at 30~ March 2021 6,225 6,225
Charge for the period 57 57
Disposals
during
the period		 (-) (-)
Balance at31"March 2022 6,282 6,282
Net Book Value at 31"March 2022
Net Book Value at 29th March 2021 57 57
6. Work in progress
31"Mar 22 29+ Mar 21
f
Work in Progress 232,106 121,273
7. Debtors:
31"Mar 22 29~ Mar 21
F F
Debtors 31,798 660
Other Debtors 37,538
69,336 660
8.
Creditors: amounts		 falling due within one year
31"Mar 22 29'" Mar 21
6
Accruals 60,689 34,445
Tax and Social security 28,101 22,308
Other creditors 32,726 44,563
Loan (see Note 10) 21,974 20,089
143,490 121,405

31"Mar 22 29m Mar 21
F
Loan (see Note 10) 32,538 54,512

The following capital repayments are included within cred itors
31"Mar 22 29m Mar 21
Due within one year 21,974 20,089
Due between one to two years 22,107 21,974
Due between two to five years 10,431 32,538
54,512 74,601
11.Analysis of Net Assets 11.Analysis of Net Assets between Funds
Period 30m
31"Mar		 Mar 21 to
2022		 Tangible
fixed assets		 Net current
assets		 Creditors:
amounts		 Total
falling due
after more
than one year
Unrestricted Funds Z E E
General
Fund		 201,709 (32,538) 169,171
Restricted Funds:
First Ark Social
Investment		 7,500 7,500
Liverpool
City Council
Community
Resource		 11,179 11,179
Grant
18,679 (32,538) 18,679
220,388 (32,538) 187,850

Tangible Tangible Net current Creditors: Total
fixed assets assets amounts
Year end 29'" Mar 2021 falling due
after more
than one year
Unrestricted Funds F
General Fund 57 31,310 (54,512) (23,145)
Restricted Funds:
57 31,310 (54,512) (23,145)
12.Unrestr icted Funds
Movement ln the Period
Period 30ra Mar 21 to
31"Mar 2022		 Funds
beginning		 at
of		 Income Expenditure Funds at
end of
period period
E Z
General Fund (23,145) 615,868 (423,552) 169,171
Movement in the Year
Funds at Income Expenditure Funds at
Year end 29m Mar 2021 beginning of end ofyear
year
E K F
General Fund (32,656) 242,894 (233,383) (23,145)

estricted Funds
Movement in the Period
Period 30~ Mar 21 to
31"Mar 2022		 Funds
beginning		 at
of		 Income Expenditure Funds at end
ofperiod
period f
First Ark Social Investment 7,500 (-) 7,500
Liverpool
City Council
Community
Resource Grant		 11,179 (-) 11,179
Social Investment
Business
Growth
Fund		 10,000 (10,000)
28,679 (10,000) 18,679

v
en		 i ear
Funds at Income Expenditure Funds at end
Year end 29'" Mar 2021 beginning of ofyear
year
Access to Justice Foundation 4,200 (4,200)
First Ark Social Investment 10,000 (10,000)
HMRC Job Retention Scheme 10,286 (10,286)
Law Centre Federation 80,000 (80,000)
LCVS Community
Impact
Fund		 2,000 (2,000)
Liverpool
City Council
Community
Resource		 Grant 10,147 (10,147)
Liverpool City Council
to Work ILM Scheme		 —Ways 7,289 (7,289)
123,922 (123,922)
/Employmen t/Disc rimination
advice		 to employers.
30/03/2021 to
31/03/2022f 29/03/2021
f
Salaries 3,744
Telephone and internet 4,822
Payroll 581
Accountancy 1,000
10,147

Payments
fall due		 as under:
30/03/2021 to
31/03/2022 29/03/2021
Premises 1,097 1,097
Photocopier 345 690
Total due within one year 1,442 1,787
Total due within one to two years 345
1,442 2,132
15.Cash generated from operations
2022 2021
F
Surplus
for the year		 210,995 9,511
AdIustments
for:
Depreciation 57 'I,900
Loss on disposal of equipment
Movements
in working
capital:
Decrease/(increase) in work in progress (110,833) (7,881)
(Increase)/decrease in debtors (68,676) 4,340
Increase/(decrease) in creditors 22,085 19,362
Increase/(decrease)
due after more than		 in creditors amounts
one year		 falling (21,974) (20,089)
Cash generated
from operations		 31,654 7,143
16.Contingent
Liabilities
There were no contingent
liabilities as		 at 31"March 2022 (29~ March 2021:none).