EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
EQUALITY AND
EMPLOYMENT LAW
CENTRE LTD.
ANNUAL REPORT & FINANCIAL
STATEMENTS FOR THE YEAR
ENDED 30th MARCH 2024
Company Number: 04946069
Charity Number: 1101876

EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
CHARITY NAME
Equality and Employment Law Centre Ltd.
COMPANY NUMBER
04946069
CHARITY NUMBER
1101876
TRUSTEESIDIRECTORS
J Keegan
J Mannouch
SAII
J Finnegan (resigned 151 April 2023)
L Thomas (resigned 1s1 April 2023)
S Branch (appointed 31st August 2023 as trustee) (28" March 2023 as director)
A Urbanik (appointed 29th June 2023)
H Kendrick {appointed 1st August 2023, resigned 31S1 October 2023)
CHIEF EXECUTIVE OFFICER
J Ehlen
REGISTERED OFFICE
151 Dale Street,
Liverpool, England,
L2 2AH
BANKERS
Co-operative Bank PLC
PO Box 250
Skelmersdale
WN8 6wr
INDEPENDENT EXAMINER
Matthew Brown, CPFA
Adding Value Consultancy Ltd
studio 6, Bluecoat Chambers
School Lane
Liverpool
L13BX

EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
CONTENTS
Page
Trustees Report
4-8
Statement of Trustees responsibilities
Independent Examiners Report
10
Statement of Financial Activities
Balance Sheet
12
Notes to the Financial Statements
13-20

EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
TRUSTEES, ANNUAL REPORT
Introduction
The Trustees present their report and financial stalements for the fiscal year ending 31 March 2024. Equality
and Employment Law Centre {EAELCI. an independent nonprofit organizalion based in Liverpool, was
established in 2003 as Merseyside Employment Law. Our mission is to address deep-seated inequalities in
Britain by providing legal advice in discrimlnation and amploymenl law. We are commilted to offering essential
legal services to vulnerable individuals, specializing in these complex areas of law. Addilionally, we provide HR
support and legal advice to nonprofit organizalions in the Liverpool City Region.
Despite the challenges posed by the cost-of-living crisls. we have achieved significant milestones this year and
have continued to run our vital seNices. EAELC has direclly supported over 3500 people in various ways, in
doing so we have secured over £1m in damages for clienls. Our impact extends béyond tinancial
compensation, we have prevented homelessness, dismissals. and enabled clients to move forward with their
lives, having been vindicated. Clients report thal experiencing discrimination has severe consequences,
including a loss of dignity, confidence, and idenlity. Early legal advice empowers people, helping them take
control of their lives and mitigaling ihe costs of lengthy litigation or clients being passed around different public
services.
Thro(Jgh the hard work of our dedScated staff, incredible volunteers (who contributed an amazing 4000 hours of
their time), and the funders who have invested resources, trust, and money, we have been able to resolve over
6500 indlvidual problems for our clients. We have also continued to identify emerging issues faced by cllents,
giving them a voice lo influence decisions affecling their lives and fuelling participalion and engagement in
communities and civic life. Our services clearly highlight Early legal advice empowers people, helping them to
lake control of their lives as well as mitigating Gosls of the economy through lengthy litigatlon or clienls being
passed around different public services desperate for advice and direction We are proud to report that over the
past year we have made a meaningful difference in Ihe Ilves of clients from acros5 England and Wal88 who use
our unique services.
We extended an invitation lo the Shadow Employment Minister to visit our law centre and witness the vilal work
we do. This invitation was particularly timely following the publication of the Employment Righls Green Paper.
As an organizalion commltted to enhancing employment rights and vrforking conditions, we wholeheartedly
welcomed the opportunity to showcase our offorts and conlribute to the ongoing dialogue around improving
workplace fairness and enhancing employmenl rights which aligns wilh our mission,
Discrimination law is complex. and there are no olher specialist charities or commerGial practitioners in the
Liverpool Clty Region and the wider North-wesl Region working solely on employment and discriminatlon
which makes demand for our service relentless.
This report highlights the great work being carried out by EAELC and serves as a thank-you to our Trustees,
slaff, funders, and volunleers. With a long and proud hislory of supporting people facing uncertainly, we remain
committed lo being there for everyone who needs us.
We actively explore ways to make the charity even more sustainable and our services even more resilient 8nd
holistic, so we can help even more people next year. There is always more thal we can all do-we will continue
lo create and seize Opportunities to do what we do best.

EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
Public Benefit
The Trustees contirm that they have referred to the Charity Commission's genei'al guidance on public benefit
when reviewing the Charity's Aims and Objectives. All our charitable 8Ctivities focus on the provision of legal
advice and representation, helping paople understand and exercise their legal rights. and are undertaken to
further our Gharilable purposes for the public benefit. Our seNices are open lo the public and free to our clienls.
We provide legal advice and representation across a wide range of legal areas thal impact on people. s
everyday lives in signifiGanl ways. This work is not only of benefit lo our individLAal clients but also to the wider
communily given the economic and social impact of our work. We also support charitable organisalions thal
requlre employment or equality advice or training, helping to create fairer and more inclusive workplaces.
Our objectives and actlvities
We are proud members of the Law Centre Network We are a value led organisalion, and our Vision and
mission are underpinned and characlerized by strong and clearly communicaled Values. These will h8lp us
achieve our Vision and drive the work of EAEL by bringing us together to inspire leadership and customer
excellence. They will empower us to understand th8l il is not just what we do but how we do it that is a critical
enabler to organisational success.
Vlslon
Our vision is to be recognised as the preferred national specialist provider of Employment Law and
Discrimlnation advice, HR, and Training & Development to individuals, non-profit, CIC, social enterprises and
charitable organisations promoting a fairer and more equal society. We believe that everybody should be
treated equally an(J with dignity and respect bolh in the workp18ce and sociely at large.
Mlssion
EAEL exists lo actlvely lackle poverty, injustice. and discrimination through tha provision of speclalisl legal
advice, casework and advocacy in the areas of employmenl and discriminalion law to individuals and
organisations. We also deliv8r advice and training to charitable or voluntary sector organisations to improv6
their efficiency and effeclivenÈss and understandlng of employment and discrimination law. Furthermore. to
advance the knowledge and understanding of eTnployment law and discrimination law among Merseyside
residents, businesses, and employees to creale a fairer and more equal society.
Objects
As proud members ofthe Law Centre Network and a value-led organisalion, our vision and mission are driven
by strong values that inspire leadership and customer excellence. These values are not just about whal we do,
but how we do it, serving as a critical enabler to our organisalional success.
The objects of the Charily are the promotion of any charitable purpose for the benefit of the communily in
Merseyside and to..
Relieve poverty by the provision of advice and advocacy in employment and discrimination law lo Ihose
persons othemise unable lo access such advice and advocacy
Promote Ihe efficiency and effectiveness of chaiilies by the provision of advice and training in employment and
discrimination law and
Advance education by improving knowledge of employmenl and discrimination law and its operation of persons
resident or employed in Merseyside
Challenges
The year has not been wllhout its challenges. We have faced:
Unrelenting demand: The demand for our services remains high, reffecting the critical need for legal
assistance and highlights the legal deserts across England and Wales
2. Cost of Ilving crÈsis.' The rising Gosts have affocted both our operations and the lives of those we
serve and our leam some of whom have left to go to higher paid jobs in Ihe private sector.
3. Labour Turnover: The fluctuation in staff has presented continuity issues recruitment. and retontion
difficulties have tested our resilience.

EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
4. Recruitment and Retention: Atlracting and keeping talent has been difficult due to competitive pay
and conditions from the private seclor for skilled slaff. we've lost valuable staff niembers who cannot
afford to work in Ihe low-paid third sector and we have become an incubator for eimploymenl solicilors
for the private sector.
5. Operational complexities. The ongoing bureauGracy and low rates for Legal Aid work have addÈd lo
our operational cliallenges.
6. Underfunded Legal Aid Services: Despite our vital role. there have been no improvemants to our
underfunded legal aid services with rates not increasing prior to LASPO in 2013 despite ongoing and
numerous reviews of Legal Aid
7. Grant funding: reduced granl funding and increased competition for these grants from other third
sector organisations
8. Cash Flow Challenges: Delays in Legal Aid payments due to court backlogs have strained our
finances. Cases cannot be invoiced until closed.
9. Vicarious Trauma: Our staff, dealing with some of the most vulnerable and complex Glienls in our
society, are at risk of vicarious trauma. Inveslmenl in training lo support staff is ongoing. Weekly we
have a suicidal client which is highly stressful for all concerned
10. Face to face Legal Aid services.
The failure of underfunded face lo face leg81 aid ¢onlra¢ts to
provide Much needed legal advice Io Glients pulling additional strain on clients and our service.
11. Vulnerabl8 Clients= Social and economic issues conlinue to affecl our clients. making th8m mor8
vulnerable and highlight Ihe breakdown of public seNices in housing. mental health, community care
across England and Wales severely impacting our clienl's ability lo get legal advice or relevant support.
Achievements and Performance
Over the past year. the Equalily and Employmenl Law Centre (EAELC) has remained steadfasl it its mission lo
combat deep seated injustice and inequalities in Brilain. We have made significant strides in supporting
individuals facing discrimination and employment issues. Despite the cosl-ol-living crisis and other external
challenges, we have directly supported over 3500 people, securing over £1 million in damages for our clients.
Our commitment lo providing accessible, professional, and qualily-assured advice has led to Iransformalional
outcomes, enabling our Clients to regain control of their lives and get justice Our services have been a beacon
of hope, providing advice. advocacy, and legal represent81ion that have been transformational for our clients.
The dignity and confidence restored lo those who have fa￿d discrimination are immeasurable, and we are
proud to have made a meaningful difference in their lives
Fundlng and Tralnlng
Our training inilialives have flourished, Ihanks to the John Moores Foundation, which funded our specialist
master class in equallly and employmenl law. delivered by Pam Kenworthy OBE. The AB Charitable Trust has
also recognized Ihe importance of our work, and their contributions have been invaluable. The Steve Morgan
Foundation has generously funded our solicitor apprentice program. helping us nurlure fulLJre talent.
Despite a challenging funding landscape, we remain dedicated to our long-lerm goal of financial self-
sustainability through our social enterprise efforts.
In 2023 our first graduate solicitor apprenllce qualified, part of our grow our own talent programme. In 2024 we
have another graduate solicitor apprentice due to qualify. We will continue lo develop the future generalion of
social justice solicitors through the solicilor apprenliceship programmes. We also secured apprenticeship levy
transfer from QVC with the support and guidance of Liverpool City Region's Skills Brokerage team
We will continue to work closely with Ihe Law Departments of the local universities to attract law students as
volunteers.

EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
In summary
Legal Professionals..
In 2023, we successfully qualified another solicitor through the graduale solicitor apprentice scheme.
This mai'ks the third solicitor who has qualified al EAEL. Addilionally. we have another apprentice
scheduled lo qualify in 2024.
We Attracted two experienced solicitors from the privale sector lo join EAEL
Legal Advice:
We handled 890 new legal aid cases.
Provided 360 instances of free employment advice nol covered by Legal Aid
Referred 190 clients to Legal Aid SeNices that Ihey were unaware of
Supported 10 third sector organisations with HRI Legal Advice
Financlal Milestones:
Repaid Ouf historic HMRC debt in full.
Secured £80,000 in funding.
Client Support:
Prevented clients from losing their jobs
Received 6,963 Calls from clients seeking assistance.
Maintained our free employment advice line
Our team secured over £1. million in damages for clients
Secured18nancy rights for di8nts preventing homelessness
Learnlng and carer dèvelopment
Legal Master classes delivered to slaff by16ading expert
Created volunteer opportunilies for law graduates and 6th form studenls
Supporting staff to qualify under the Graduale solicilor apprentlceship
Plans for tho Future
Looking ahead, our goals remain clear we aim lo..
Enhance Durability and Sustainability: We will explore avenues to make EAEL more durable and
sustainable and our seNices more resilient. and a diversified fundinglincome base.
Expand Impact: We will continue to identify emerging issues. give a voice to the voiceless, and
influence societal change.
Strengthen Community Engagement and volunteering: By inviling influenlial figures like the
employment minister and engaging with regional businesses. we aim to fuel participation and support
for our c8use.
strengthenlng Servlces= We aim to merge with a suilable partner lo enhance our legal client services
Addressing multiple legal needs will be a priority. Creating A slronger. more resilient organization with a
broader reach and increased capacity to serve clients holistic needs.
Partnership I merger A combined talent pool thal enriches the organizalion's expertise and serviGe
offerings and career advancement for our team.
Social enterprlselunique Position As the only specialist charity in the Liverpool City Region and the
wider North-west Region focusing solely on discrimination and employment law, EELC holds a unlque
position. We encourage local businesses and third-sector organisalions to use our services. thereby
contributing to societal change and supporting our mission.
Innovatlon - In the era where technology is rapidly transforming Ihe legal landscape. we aim to
investigate how Al can enhance our efficiency and effectiveness

EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
Financial review
The overall total income in the year was £405,813 (2023: £551,625 restaled) of which £36,274 {2023:
£48,119), related lo funding for projects upon which restrictions are placed. Total expenditure in the year
was £447,31312022'. £540,368) leaving a deficit for the year of £41,500 {2023 surplus.. £11,257)
As of 301h March 2024, the charitable company's reserves stood al a balance of£157,607 <2023..
£199.107 restated) of which £825 {2023'. £825) represented restricted funds.
Risk Management
The Board of Trustees conducts regular reviews of risks to which the charity is exposed. There is a risk
register that is updated and reviewed by the Board regularly. Syslems and procedures which are in the
Offica Manual sels out all our policies and procedures in relation to risk management. Sionificanl
external risks have led to the development of a fundraising strategy and plans to diversity income
generation activities.
There are policies in place to ensure legal compliance. health and safety compliance, cyber security. We
successfully maintained our 3-year Specialist Quallty mark in 2021.
The risk management strategy includes:
A risk register.
An annual review of risks
Ongoing monitortng of risks
Office Manual with policies and procedures
A business continuily plan
Reserves Policy
11 is the policy of the charitable company to malnlaln unrestricted funds, which are free reserves at a level
to Gover r8dundancy provision and allow Ihe charity to conlinue to run ils aclivities for three months
should no further funding be received. As at the end of the financial year the unrestdcled funds totalled
£156,782.
Structure, Governance and Management
The organisation is a charitable company limited by guarantee, incorporaled on 23rd October 2003
(company number 04946069) and registered as a charity (charity number 1101876) on 3rd February 2004.
The Governing Instruments und8rwhich the charilable company operates comprise the Memorandum and
Articles of Association daled 151h October 2003.
The Board of Trustees meets quarterly to monitor the charity's activities and performance, to determine
strategy and attend to all other matters of governance.
Recrultment and appointment of trustees
Currenlly there are 3 Board members and there are plans to recruit additional board members. Board
members have a range of skills with expertise including legal, marketing. charity Management and
governance, business and customer seNice.
Trustee vacancies are advertised. and newTruslees are appointed by existing Trustees. All vacancies,
including those for new Trustees, are advertised on our website. Members may be elected to Ihe
Board at the Annual General Meeting by the Trustees
The CEO has delegated aulhorily to manage our overall organisation. including management and
staffing. our procedures in financial and other matters, including conduct and discipline, learning and
development, marketing, fundraising, and implementing strategy proposals and plans. Reporting to the
Board the results of Ihese at the quarterly meelings.

EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
STATEMENT OF TRUSTEES. RESPONSIBILITIES
Company law requires Ihe trustees to prepare financial statements for each financial year which
give a true and fair view of the stale of affairs of the charitable company as at the balance sheet
date and of its incoming resources and application of resources, inGluding income and
expenditure, for the financial year. In preparing those financial statements, the truste8s should
follow best practice and..
select suitable accounting policies and then apply them consistently.
observe the methods and principle in the Charilies SORP.
make judgements and eslimates that are reasonable and prudent.
prepare the financial stalements on the going concem basis unless il is inappropriale to
presume that the company will continue as a going concern.
slate whelher applicable accounting slandards have been followed, subject to any
material departure disclosed and explained in the financial slatements.
The Truslees are responsible for maintaining proper accounling records which dlsGlose with
reasonable accuracy at any tlme the financial position of the charilable company and lo enable
them to ensure that the financial stalemenls comply with the Companies Act 2006. They are
also responsible for safeguarding the assets of the charilable company and hence for laking
reasonablo steps for the prevenlion and doteclion of fraud and other irregularitles.
The financial statements have been prepared in accordance wilh the charity's Irust deed, the
Charities Act 2011 and Accounting and Reporting by Charities- Slatement of Recoinmended
Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland published (FRS 102) (effeclive 181 January
20191
APPROVED ON BEHALF OF THEBOARD:
J Keegan - Trustee
Oate: 5th December2024

EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
I report lo the trustees on my examinalion of the aGcounts for the year ended 30 March 2024.
Responsibilities and basis of report
As the charity trustees of the Trust. you are responsible for the preparation of the accounts in accordance with
the requirements ofthe Companies Act 2006 {'the 2006 Act'l and the Charities Act 2011 ('the 2011 Act,). The
truslees consider that an audit is not required for this year under section 144(2) of the Act and that an
independent ex8mination is needed.
Having satisfied myself that the accounls of Ihe Company are nol required lo be audited under Part 16 of the
2006 Act and are eligible for independent examination, I reporl In respeGI of my examinatlon of your charity's
accounts as carried out under section 145 of Ihe Charities Act 2011 ('Ihe 2011 Act')- In carrying out my
examination I have followed the Direclions given by the Charity Commission under section 145{51 (b) of the
2011 Acl.
Independent examlner's statement
Since the Company's gross income exceeded £250,000 your examiner must bo a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examinalion because l am a member
of CIPFA, which is one of the listed bodies.
I have completed my examlnation. I can confirm that no materfal matlers hav8 come lo my altenlion In
connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Company as required by section 386 of the 2006
Act.. or
2. the accounts do not accord with those records; or
3. the accounts do nol comply with the accounllng requir8ments of sectlon 396 of the 2006 Act other than
any requirement that the accounts give a 'true and fair view which is not a maller considered as part of
an Independ8nt examination., or
4. the accounls have not been prepared in accordance with Ihe methods and principles of the Statement
of Recommended Practlce for accounting and reporting by charities lapplicable to chariti6s preparing
Iheir accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic
of Ireland {FRS 102)].
I have come across no other matters in connection with the examination lo which attention should be drawn in
this report in order to enable a proper understanding of the accounls to be reached.
Matthew Brown, CPFA
Adding Value Consultancy Ltd
Accountants and Financial Management Consullants
Date: 5th December 2024
10

EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
STATEMENT OF FINANCIAL ACTivrriES (including Income & Expenditure)
FOR THE YEAR ENDED 30" MARCH 2024
2024
Unrestricted
Funds
2024
Restricted
Funds
2023Total
Funds
restated
2024 Total
Funds
Notes
INCOMING RESOURCES
Incomlng Irom:
Donations and LeEacles
Charitable Actiirities
{6,2031
557,828
551,625
369.539
369,539
36,274
36.274
405,813
405,813
Total Income
RESOURCES EXPENDED
Expenditure on:
Charitable Aclivlties
411,039
411,039
36.274
447,313
540.368
Total Expendlture
36.274
447,313
540.368
Net Movement In Funds
(41,500.00)
0.00
(41.5001
11.257
FUNDS BROUGHT FORWARD
198,282
825
199,107
187,850
FUNDS CARRIED FORWARD
156,782
825
157,607
199,107
The notes on pages 13 to 20 form part of these accounts.
All the above amounts relate to the conlinuing activits'es of the charitable company.

EQUALITY AND EMPLOYMENT LAW CENTRE LTD. company No 04946069
BALANCE SHEET AS AT 30" MARCH 2024
2024
2023 restated
Notes
FIXEDASSETS
Tangible Assets
CURRENT ASSETS
Work in progress
Debtors
146,099
74,124
64,282
284,505
176,541
89,252
72,751
338,544
Cashat8ankand in hand
CREDITORS
Amounts falling due within one year
io
1108.8981
1130,9311
NETCURRENT ASSETS
175,607
207,613
CREDITORS
Amounls falllng due after more one year
TOTAL NET ASSETS
li
(18,0001
157,607
18.5061
199,107
FUNDS
Unrestrlcted Funds
Restricted Funds
TOTAL FUNDS
14
15
156,782
825
157,607
198,282
825
199,107
These financial stalemenls have been prepared in accordance wilh the Financial Reporting Standard
applicable in Ihe UK and Republic of Ireland (FRS102).
These accounts have been prepared in accordance with Ihe provisions applicable lo smal5 companies
subje¢l tothe small companies, regime and in accordance with FRS102 SORP.
For the period covered by these accounts Ihe company was enlilled lo exemption under section 477 of
the Companies Act 2006 relating to small ¢ompanies.
No members have required the company to oblain an audit of its accounts for the year in questlon in
accordance with seclion 476 of the Companies Act 2006.
The trustccs, who are the directors of Ihe company. acknowledge Iheir responsibility for complying with
the requirements of Ihe Act with respect lo accounting records and the preparation of financial
state￿entS.
The notes on pages 13-20 form part of these financial statements
APPROVED ON BEHALF OF THE BOARD:
J Keegan - Trustee
Date.. 5th December 2024.
12

EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
NOTES TO THE FINANCIAL STATEfoiENTS
Ih
FOR THE YEAR ENDED 30 MARCH 2024
Limlted Liability
The organisation is a private cornpany limited by guarantee wilhoul share capital. Each member's
liabllily is limited to £5.
Accounting Policies
Basis of accountlng
Th8 accounts have been prepared under the histori¢31 cost convention with items recognised at
Cost or transaction value unless otherwise slated in the relevanl nole(s) to these accounls.
The financial statements have been prepared in accordance with the charily's trust deed, th8 Charities
Act 2011 and Accounting and Reporting by Charities- Slalemenl of Recommended Practice applicable
to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland published (FRS 102) effeclive 1S1 January 2019.
The accounts are prepared in sterling, whlch is the functional currency of Ihe charilable company.
Monetary amounts in these financi81 statements are rounded to the nearest £.
Golng concern
At Ihe time of approvlng the accounts the Truslees have a reasonable expectation, for the r8asons
outlined in the Anniial Report, that the Gharilable company will be able lo access adequate resources
to continue in operational existence for the foreseeable fulure. Thus, Ihe Trustees Gontinue Io adopt
the going concern basis of accounting in preparing the accounts.
Fund accounllng
Unrestricted funds are the charitable company's free reseNes 8vailable for the Trustees lo apply in
accordance wilh the charitable company's charilable objectives.
Restricted funds are subject lo specific restrictive conditions imposed by Ihe donor. All reslricled funds
are accounted for as reslricted income and expenditure for the purposes is charged to the fund.
Income recognition
All income is recognised once Ihe charitable company has entitlemenl to the income. Ihere is
sufficlenl certainty of receipt and so il is probable that the incnme wlll be re￿ived, and the
amount of income receivable can be m&asured reliably.
Donations and legacies comprise of donations and general grants which are recognised in the
accounts when received, with the exceplion of known legacies which are accounted for when their
receipt is certain.
Income from charitable activities is recognised on an accriJal'% basis except for grants receivable. which
are recognised on the date on which their unconditional payment is confirmed by the donor.
Expenditure recognition
Liabilities are recognised as soon as there is a legal or constructive obligalion committing the charitable
company lo that expenditure, il is probable Ihat seluement will be required, and the amount ofthe
obligation can be measured reliably.
13

EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
All expenditure is accounted ft)r on an accrual basis. All expenses, including support costs and
governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement
of Financial Activities. Support and governance costs are applied to unreslricted funds unless
specifically included in the restrlctions. as specified by the donor.
Expenditure on charitable activities relates lo the operation of the charil2ble company comprising of
direct charitable expendilure lo meel the objectives of the charitable company. Support and gov8rnanc6
costs relato to the management and operation of the organisalion and also compliance with
conslitulional and slatulory requirements in producing Ihe annual report. These are dealt with in the
statement of Financial Activities when payment has been approved by the charitable company.
Cash and cash equlvalents
Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-lerm
liquid investments with original maturities of three monlhs or less, and bank overdrafts.
Flxod Assets
Capital expenditure is stated in the balance sheet al cost less accumulaled d8pr8cialion. Depreclallon
is provided to write off the cost of each assel over ils expected useful life as bebw:
Office Equipment
33% per annum straight line basis
Work in progress
Work in progress is included in these accounts to reflacl income for chargeable hour5 undertaken on
cases which have not reached a conclusion al the year end. These hours are only included to the
exlent that they are fully recoverabl8.
Financlal Instruments
The charitable company has elected to apply the provisions of Section 11 'Basic Financial
Instruments. and Section 12 '0ther Financial Inslruments Issues, of FRS 102 lo all of its financial
Instruments.
Financial instruments are recognised in the charitable companvs balance sheet when the
charitable company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offsel, with the nel amounts presented in the financial statemants,
when there is a legally enforceable right to set off the recognised amounts and there is an intention to
settle on a nèl basis or to realise the asset and sellle the liabilily simultaneously.
Baslc flnancial assets
Basic financial assots, which include debtors and cash and bank balances. 8re initially measured at
Iransaction price including Iransaclion costs and are subsequently carried at amorlised cost using
the effective interest method unless the arrangement constitutes a financing transaction. where the
transaction is measured al the present value of the future receipls discounted at a market rat8 of
interest. Financial assels classified as receivab￿ within one year are not amortised.
14

EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
NOTES TO THE FINANCIAL STATEMENTS {continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transactlon price
unless the arrangement constitutes a financing transaction, where the debt instrument is measured at
the present value of the future receipts discounted at 2 market rale of interesl. Financial liabilities
Glassified as payable wilhin one year are not amortised. Debl instruments are subsequently carried at
amorlised cost. using Ihe effective interest rate method.
Derecognition of financial liabllltles
Financidl liabilities are d6recognized wh8n the charilable company's contractual obligations expire
or are discharged or cancelled.
Taxation
Income and gains are exempt from laxalion as they are received and applied for charitable purposes
only. The charitable company benefits from various exemptions trom taxation afforded by lax legislation
and Is not liabla to corporation tax on income or gains falling within those exemptions.
Critlcal accounting estimates and judgements
In the application of the Gharilable company's acGounting policies, the Trust88s are required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities that ar8 not
readily apparent from other sources. The eslimates and associated assumptions are based on historical
experience and other faclors that are considered to be relevant. Actual results may differ from Ihese
estimates.
The estlmates and underlying assurnplions are reviewed on an on-going basis. Revisions lo
accounting estimates are recognised in the period in which Ihe eslimale is revised where the revision
affects only Ihal period, or in the period of the revision and future periods where the revision affects both
current and future periods.
3. Income and endowments from:
2024
Unrestricted
Funds
2024
Restricted
Funds
2024 Total
Funds
2023 Total
Funds
Donations and Glfts
16,203
15

EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
NOTES TO THE FINANCIAL STATEMENTS (continued)
4 Income from Charitable activities
2024
Uniestiicted
Funds
2024
Restricted
Funds
2023 Total
Funds
restated
2024 Total
Funds
Contr2Ct income
351.413
351,413
30,441
8,408
30,000
239.171
Movementin WIP
30,441
8,408
30,000
176,540
75.355
Private sales Income
AB Charitable Trust
15,000
3,000
643
Apprentlce Inventice
Access toworkgrant
ATJ Communityjustice Fund
LiverpoolCItyCouncll- CommunityRE
National LotteryAwards for ali
Steve Morgan Foundation
John Moores Foundalion
12
12
14,698
10,147
10,147
10,147
10,000
8,274
5,000
17,274
s,000
14,000
36,274
17,274
5,000
14,000
405,813
Kindred
369,539
557,828
5.. Expèndlture on charitable activities:
Dlrect
Charltable
Expendlture
Support and
Glvernance
Total 2024
Total 2023
costs
Provision of advice and
advocacy in the area of
ernployment law for the
Merseyside Community
313,765
133.548
447,313
540,368
Analysed as follows:
Total 2024
Total 2023
Direct charitable
expenditure..
Staff salary costs & Nl
Pension
Volunteer expenses
Legal and consultancy
fees
Direct legal expenses
Clients, compensation
258,148
4,584
308,317
15,107
39,188
34,421
11.845
71,291
313,765
429,136
16

EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
NOTES TO THE FINANCIAL STATEMENTS {continued)
Support & Governance
costs."
Staff salary costs
Pension
Premises costs
Office costs
Travel expenses
Insurance
Training
Recruitment
Computer costs
Subscriplions
Staff welfare
Marketing
Bank charges
Loan interest
Payroll Fees
Independent examination
Other accountancy
Total 2024
Total 2023
18.600
504
27,469
8,618
588
18,600
504
21,964
7,972
131
4,693
13,294
4,581
1,547
14,250
40,681
6,368
1,096
816
34,782
1,277
1,343
440
250
1,881
4,017
837
1,380
1,380
4,919
133,548
111,234
Total expendlture on charitable activltles
Total 2024
Total 2023
Analysls bylund
Unrestricled funds
Restlcted funds
411,039
36,274
447,313
474,395
65,973
540,368
6.Staff Costs
2024
2023
Wages and Salaries
SoclaLSecurityCosts
Pensions
260,626
16,122
5,088
281,836
315,931
21.201
6,792
343.924
The average number offull-lime equivalent employees during Ihe period was as follows:
2024
2023
Charitable Activtties
11.0
No employee received emoluments of more Ihan £60.000 during the year. {2023: none).
The trustees are not remun6raled for Iheir services and are not included above.
17

EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
NOTES TO THE FINANCIAL STATEMENTS (continued)
7 Tangible Fixed Assets
Qfflce
Equipment
Total
Costs
At31 March2023
Disposals
Addltions
At 30 March2024
6.282
6,282
6.282
6,282
Depreclatlon
At31 March2023
On Disposals
Chargefortheyear
At 30 March2024
6,282
6,282
6,282
6,282
Net Bool(Value
At 30 March2024
At30 March 2023
8 Work in progress
2024
2023 restated
Work In progress
146,099
176,541
9 Debtors:
2024
2023
Trade Debtors
Other Debtors
Prepayments
65,667
1,566
6,891
74,124
5,287
80,393
3,572
89,252
10 Credltors: amounts falllng due wlthln one year
2024
2023
Trade Creditors
Accruals
Taxand Socialsecurity
other creditors
Loan (see note 121
12,034
11,633
42,291
14,349
28,591
108,898
45,673
18,707
42,518
24.032
130,930
Within tax creditors is an amount of £18.750 Ihat is currently under query with HMRC.
18

EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
NOTES TO THE FINANCIAL STATEMENTS (continued)
11 Creditors: amounts falling due after more than one year
2024
2023
Loan (see note 12)
18,000
8,506
12 Loans
2024
2023
Due within oneyear
Due between one to ￿0YearS
28,591
18,000
46,591
24.032
8,506
32,538
13 Analysis of Net Assets between Funds
Unrestricted
Funds
Restricted
Funds
2023 Total
restated
2024 Total
Yearended 30th March 2024
Tanglble flxed assets
Current assets Illabllltles)
Creditors: due in more than one year
Credltors., due in more than one year
174,782
(18,0001
825
175,607
118.000)
369,623
18,5061
156,782
825
157.607
361,117
Uniestrlcted
Funds
Restrlcted
Funds
2023 Tota(
restated
2022Total
Yearended 30th March 2023
TanElble flxed assets
Current assets {liabilities)
Creditors: due in more than one year
Creditors,. due in more than oneyear
206.788
{8,5061
825
207.613
{8,506}
220,388
132,5381
198,282
825
199,107
187,850
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EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
NOTES TO THE FINANCIAL STATEMENTS (continued)
14 Unrest¥icted Funds
Balat￿e al 31st
MaTclI2023
reslaled
Ye8r ended 30tlINarch2024
Incomiiig
ResouTces
Aesources
EXpe￿ded
Transfers betwèen
Funds
BaEance at 30111
Miich 2024
Viirestrlcted Furtds
I98,￿?
411,039
156,782
Llnrestrlcled Funds
198,282
369,539
411,039
156,782
15 Restricted Funds
Balanuat31st
Mirth2023
Incornlng
Resource$
Resource5
Expended
Tr8nslew$beiween
Funds
B&l&nee attsolh
Mavch2024
Yearended aoth March 2024
Steve Morgan Foundatlon
825
17,274
17.274
825
Klndred
14,1100
14.O¢Ks
john Moore5 Founootion
5,tsJO
Restilcted Fund5
625
36,274
36.274
825
16: Operating Lease Commitments
There is a four- year lease Gommitmenl taken out in November 2018 in respect of a pholocopier.
Paymenls f811 due as under-.
2024
2023
Premlses
Photocopler
Total due withln one year
1,097
345
1,442
730
730
17: Contlngent liabilities
There were no contingent liabllilles as at 30th March 2023 (2022: none).
18: Related PartSes
There were no material related party transactions during the yearwhich require disclosure (2022.. none).
19: Guarantees
As at 30111 March 2024, 5 members had given a guarantee of £5 each in the event of the company
winding-up, total: £25 (31st March 2023= 5 members £25).
20. Prior period adjustment
An adjustment has been made to the prior period resulting in a decrease in work in progress value by
£31,080. a decrease in income from charilable aclivibes and a corresponding decrease in funds brought
forward by £31,080
[Type here]

EQUALITY AND EMPLOYMENT LAW CENTRE LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1s1 APRIL 2022 TO 31st MARCH 2023
21