REGISTERED COMPANY NUMBER: 04930926 (England and Wales) REGISTERED CHARITY NUMBER: 1101906
f • •
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
FOR
LONDON LEGAL SUPPORT TRUST
LONDON LEGAL SUPPORT TRUST
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
| Page | |
|---|---|
| Report of the Trustees | 1 to 11 |
| Report of the Independent Auditors | 12 to 13 |
| Statement of Financial Activities | 14 |
| Statement of Financial Position | 15 |
| Notes to the Statement of Cash Flows | 16 to 17 |
| Notes to the Financial Statements | 18 to 29 |
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
About LLST
The London Legal Support Trust works to support law centres and legal advice agencies in London and the South East by providing them with grant funding alongside other forms of support. We do this by holding large fundraising events, most notably the London Legal Walk, and then delivering the funds raised to the agencies where they are most needed through grant rounds. We offer our knowledge and experience of the sector to help the agencies to become more sustainable and help to partner them with law firms and chambers who want to help them ensure that the law is fair.
Our People
Our President
The Rt. Hon The Lord Burnett of Maldon
Our Patrons
Lady Hale Baroness Hale of Richmond The Rt. Hon Sir Terence Etherton The Rt. Hon. Lord Clarke of Stone-cum-Ebony The Rt. Hon Sir Charles Haddon-Cave The Rt. Hon Lord Thomas The Rt. Hon Lord Judge The Rt. Hon Lord Neuberger The Rt. Hon. The Lord Phillips of Worth Matravers
Our trustees Richard Dyton (Chair) Conchita Anastasi (appointed 28 July 2021) Candice Carboo-Ofulue (appointed 28 July 2021) Peter Gardner (resigned 22 July 2020) James Harper Sophie Hay (appointed 28 July 2021) Graham Huntley Amanda Illing Joy Julien Sarah McKeown Katharine Pasfield Melanie Pope (appointed 28 July 2021) Rodger Pressland (treasurer) Marc Sosnow Jeremy Thomas (resigned 1 March 2021) Emma Turnbull Joanna Vincent (appointed 28 July 2021) Alistair Woodland
Page 1
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020
Key personnel
Nezahat Cihan – CEO (Company Secretary) Bob Nightingale – Head of Fundraising Philippa hicks – Events Manager Rosa Coleman - Development Officer Florence Garnham – Events Assistant Nicole Lilauwala – Philanthropy & Partnerships Manager (from 06/04/2020) Elizabeth Harper –Communications & Marketing Officer (from 03/11/2020)
Our address:
London Legal Support Trust 1 Lady Hale Gate, Gray’s Inn, London WC1X 8BS Tel: 020 7092 3972 E-mail: info@llst.org.uk Twitter: @londonlegal www.londonlegalsupporttrust.org.uk Company no: 04930926 Charity no: 1101906
Our Auditors:
Haysmacintyre LLP 10 Queen Street Place London EC4R 1AG
Our Bankers:
CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
Page 2
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020
OBJECTIVES AND ACTIVITIES
London Legal Support Trust exists to provide public benefit through supporting free legal advice agencies that provide vital services to their local communities, in line with Charities Commission’s guidance on public benefit. In doing so, we work in partnership with the legal profession to promote and encourage support to charities in the legal sector.
LLST’s work means that many of the poorest and most vulnerable people in the region receive legal advice and/or representation who otherwise would be unable to access it. Thanks to LLST’s beneficiary agencies, people are able to deal with the legal problems they encounter in their lives, for example when facing homelessness, or living in appalling conditions, older people needing community care, women and children seeking to establish themselves after being trafficked, refugees, people who are facing employment or welfare benefit problems and those with mental health issues. Our ultimate aim is to ensure free legal services exist to provide life changing advice services to those who need them most.
Our Activities /Achievements
Events
London Legal walk 2020 (10X Challenge) London Legal Walk is traditionally our biggest fundraising event. In 2019 15,000 walkers including judiciary, barristers, solicitors, paralegals, clerks, law students and other legal community members to raise over £895,000 for free legal advice services in London. This year we had to postpone the walk to October as we had no idea what restrictions would be in place. We replaced the walk with a virtual 10x challenge for which entrants could undertake anything 10 related. We had judges rowing 10km along the Thames, people walking and running in their local parks and in beauty spots further afield. We even had a law student swimming 10 lengths of a pool wearing a mermaid
flipper.
We then attempted to hold the walk in October but the pandemic was still rife and so we held a more disjoined walk where people could walk 10km wherever they wished while keeping to the restrictions.
The 10xChallenge and walk between them raised over £540,000. That was a huge testament to the support we receive from the legal community and enabled us to continue supporting free legal advice services in these very challenging times.
“The need for free legal advice is now more urgent than it has ever been” The Rt. Hon the Lord Burnett of Maldon The Lord Chief Justice of England & Wales
Support for our events:
The support we receive from the Law Society is outstanding. All the 50 largest City firms in London support the Trust, as well as many smaller firms throughout London and the south east. The number of chambers and in-house legal departments that now support the Trust continues to increase. Support from the Judiciary is also increasing with judges from courts and tribunals throughout our area of benefit leading our events.
Page 3
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020
Support for our events (continued)
“It is incredibly important that the legal profession should get together to raise money to provide legal help and advice services for people who cannot afford to pay for it but don’t qualify for legal aid”
Baroness Hale
President of the Supreme Court
Walk the Thames
A half or full marathon that starts in London Bridge or Putney and ends in Hampton Court. This event is normally held in October but had to be cancelled this year due to Covid 19 restrictions and was moved to May 2021.
Regional walks
We organise the walks in Guildford, Eastbourne, Tunbridge Wells, Hastings, Brighton, Chichester, Reading, Southampton, Oxford and Hackney. These raise funds for the advice centres in their local areas.
Many of the walks had to be cancelled this year due to the pandemic but Reading, Guildford and Chichester managed to walk in “bubbles of 6” while others took on 10x Challenge style challenges.
The regional events raised £42,545 between them.
Other fundraising events
Most of our traditional events such as the Great Legal Quiz were unable to go ahead due to the pandemic. The same fate befell events such as the London Marathon in which we have entrants participating. We replaced the lost events as best as we could with virtual quizzes and events such as the Marathon’s 2.6x challenge. These events raised £10,764 between them.
Individual and Corporate partnerships London Legal Giving Week
We introduced a new giving campaign this year in order to raise further funding. As winter deepened and the detrimental impacts of Covid-19 were felt by so many, countless people facing life-altering issues, including poverty, debt, unemployment, and homelessness, the need for legal advice increased. Coupled with advice agencies facing funding cuts and a drastic lack of resources, we felt we needed more to boost much needed funds.
London Legal Giving Week (24 November to 1 December) featured a range of online events to take part, have fun, learn and, most importantly help make up the shortfall of funds so critical at this time.
We raised £28,235 from the London Legal Giving Week.
Payroll Giving and Champions for Justice
These are new fundraising initiatives for LLST. We have worked and introduced these schemes very recently and hope to raise more for free legal services through them.
Page 4
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020
Partnership Work with other funders
London Community Response
London Community Response (LCR) is a partnership of over 67 funders who came together shortly after the pandemic hit the country to ensure flexible and responsive funding was available for charity and other civil society organisations that help people affected by COVID 19. Like many other funders, LLST aligned some funding to LCR and proactively helped the Advice Theme to deliver much needed funding as quickly as possible. This exemplary initiative was set up and managed by our umbrella group London Funders.
LCR distributed £57.5m over to London’s civil society organisations through five waves of funding during COVID 19.
Community Justice Fund
LLST is also a member of national funders. Our sister organisation, Access to Justice Foundation (ATJF) set up and managed a similar initiative to LCR under the name of Community Justice Fund (CJF) to raise much needed funding for legal advice services across the country.
LLST run a joint appeal with ATJF to raise funding for this initiative. This appeal raised over £42,244.
LLST is also a member of CJF Steering Group, helping shape the ongoing work of CJF.
Improving Management and Infrastructure – Centres of Excellence (COEx)
With generous continuous support from the City Bridge Trust, LLST has continued to maintain and develop the Centres of Excellence (COEx) scheme, which is a diagnostic process to assist not-for-profit agencies providing specialist legal advice to identify their strengths and weaknesses, and help LLST to assess how it can further support them. Our COEx are specialist legal advice centres such as law centres, citizens advice and other advice agencies.
The programme is not a quality mark or simply a pass/fail assessment. It is an offer of support through an ongoing process of continuous development with some funding attached.
The purpose
Following cuts to legal aid and local government funding there has been a huge rise in the need for funding from LLST. This scheme aims to be strategic in the distribution of funds, as well as formalising and improving upon the support LLST can offer organisations.
The aim is to provide an element of core funding for specialist legal advice agencies in London and the south east, to help them become stable and remain viable in this particularly difficult climate. LLST wants to help these brilliant organisations improve their stability, so that they can focus on the work they do best - helping people with their legal problems.
The scheme reflects LLST's culture of wanting to fund organisations that have a progressive attitude, are client centred, and want to improve continuously.
The scheme provides LLST with valuable insight into the ever changing landscape for free legal advice centre managers, how they are operating, and where support would make the greatest impact.
London Specialist Advice Forum
The London Specialist Advice Forum was created after a need was identified for Centres of Excellence agencies to have a space to share ideas, discuss issues, and offer peer support.
Launched in 2020, the first Forum meeting was in-person, with our Centres of Excellence (37 organisations) invited to join us for a two-hour meeting. Given the unusual circumstances of 2020, the remaining Forum meetings for the year took place via Zoom. We had five Forum meetings throughout 2020 which is more than we originally planned, but was necessary to give more frequent funding updates which were urgently needed. We had speakers and attendees from a diverse range of organisations, including independent advice agencies, Law Centres, Citizens Advice, Advice Services Alliance, and funders from the sector including City Bridge Trust, Trust for London, and National Lottery.
The Forum ensured more agencies could access emergency and core funding in light of the Covid-19 pandemic, helping them survive a difficult year:
Page 5
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020
London Specialist Advice Forum (continued)
“We have been finding the COEx forums so useful – the information earlier in the pandemic on funding opportunities was invaluable, and helped us secure several significant grants.”
Regular forum meetings provided a platform for a wide range of specialist legal advice providers in London and beyond to share their learning, experiences, and good practice. The diversity of attendees allowed for feedback to funders on the needs of the advice sector, and ensured better communication on ongoing projects to avoid duplication and wasted resource.
Billing Coordinator Project with the Legal Education Foundation
Building on a pilot project LLST did with South West London Law Centre, LLST has formed a partnership with the Legal Education Foundation to support further legal advice agencies with their legal aid billings. This project aims to provide training and financial resources to a number of legal advice agencies to do their legal aid billings efficiently. Two billing coordinators were placed across three advice agencies, beginning in August and September 2020.
A dedicated staff member for billing has allowed agencies to address any outstanding backlog cases to be reviewed and processed. Initial reporting suggested the backlog of files stood at an average of 63 files per agency. Of these, 69% were ‘historic problem’ files, which have been difficult to resolve for some time.
After the billing coordinators started, 95 bills were progressed (sent to the Legal Aid Agency, approved and paid, or progressed in another way) in total for the three agencies, from mid-August to the end of December 2020. This included starting progress on 28 of the ‘historic problem’ files, which are complex historic cases requiring detailed in-depth work. As the historic backlog cases get cleared, it is hoped that the billing coordinators will be able to dedicate even more time to current cases to continue improving file processing times.
From the first quarter of reporting, good progress was made in generating income from billing. £92,412 of income was generated in total for the three agencies from mid-August to the end of December 2020. This figure includes income from the Legal Aid agency under: Backlog Certificated cases, Certified Cases, Inter Partes, and Payments on account.
Money Saving Project
LLST continues to support free legal advice organisations through providing money saving groups, education about discounts or exemptions available to charities and managing in kind donations from law firms or chambers. This element of our work is called the “Every Penny Counts” project and has involved building core relationships with suppliers to ensure best value for the group of charities as a whole. Specific arrangements exist to save money for charities with regard to stationery, photocopiers and printers, franking machines, energy costs, software, hosted cloud solutions, CRM systems, storage solutions, telephony and more.
Throughout 2020, the needs of advice agencies changed drastically with the pandemic. Of the 74 stationery group members, only 30 consistently used this throughout the year as their working arrangements changed. Requests instead were focused on remote working IT hardware, PPE, and premises guidance.
-
We provided 25 referrals / quote requests for PPE.
-
Approximately 12 IT hardware quotes (leading to 4 organisations purchasing)
-
5 archiving quote requests
-
2 storage pod quote requests
-
Funded premises consultancy support for two COEx agencies to achieve Covid-secure workplaces.
Page 6
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020
Partnership work with corporates
Direct Donations from City law Firms
Other income has come from general donations (including substantial donations from Allen & Overy, Hogan Lovells, Freshfields Bruckhaus Deringer, CMS and the Allen & Overy Client Account Interest Scheme.
Marks and Spencer
LLST has continued to be the charity partner of M&S Chancery Lane. This enables LLST to raise funding through collection tins and promotional events in the store.
Distributing Grants
Total grants distributed in 2020: £880,012 (2019: £929,619).
Our main grants are made to our Centres of Excellence to provide a core grounding for the best free specialist legal advice providers in London. We made £468,884 as grants to our COEx. This includes COEX unrestricted main grants, small grants and events income.
Direct Fundraising by advice agencies
Over £265,000 of event funds raised was designated to particular advice agencies, with teams having nominated an organisation to receive up to 50% of their fundraising, or the free legal advice teams themselves raising 100% of funds for their own organisation.
LLST provided £105,985 in emergency funding through London Community Response (LCR) in partnership with over 65 funders. In addition to this, LLST made grants totaling £23,992 in a small grant round in February 2020.
Any charitable organisation that provides free legal advice (including pro bono) to people living in London and some home counties can apply for small grants round for one of the following categories:
-
One off capital cost
-
Supporting new legal advice services/pro bono surgeries
-
Emergency – keep the doors open
-
£146,067 was distributed through the small grants and emergency funding scheme
Financial review – financial policies, reserves policy, risk management
Out of £1,341,310 raised, £880,012 were made as grants and the net income for the year was £53,748 (includes £65,517 restricted expenditure). The COVID-19 pandemic obviously impacted our financial performance during the year, as referred to below, under the ‘going concern’ paragraph, but our financial policies and risk management processes have ensured appropriate financial control such that we remain in a strong financial position at the year end. Our reserves at 31/12/2021 totaled £368,134, of which £79,877 was restricted, leaving the charity with unrestricted and free reserves of £288,257.
Investment Policy
LLST may invest monies of the charity not immediately required for its purposes in or upon such investments, securities or property as the Trustees may determine.
Reserves Policy
To ensure the Trust’s ability to make grants where necessary and appropriate minimum reserves are held for LLST’s own operations. If suitable grant or loan requests equal or exceed our unrestricted reserves LLST will only keep the unrestricted reserves needed to maintain LLST’s operations for 6 months.
The free reserves of £288,257 at the year end, equate to approaching ten month’s worth of the charity’s normal operating expenditure. This is almost four months, and some £109,000, in excess of our planned reserves policy, but the excess will be short-lived and utilised early in 2021 as we continue to support our beneficiaries according to our available funding.
Risk Management
LLST has identified and reviewed the major risks, in particular, those related to its operations and finance and is satisfied that systems are in place to mitigate LLST’s exposure to those major risks. Main risks identified by the trustees include:
- Loss of income: A fundraising strategy and action plan are in place to ensure sufficient funds are in place for its operations.
Page 7
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020
Risk Management (Continued)
-
Loss of key personnel: LLST has developed ‘how to do’ guidelines and procedures that will help to induct new members of the team.
-
Fraud: LLST has all the financial management and governance policies in place to ensure all its activities are implemented in line with these policies to prevent fraud.
-
Reputational Risk: A thorough induction of staff and trustees, as well as policies and procedures that guide our operations, are in place to mitigate the reputational risks.
Going Concern
The COVID-19 pandemic continues to severely impact economies around the globe. The considerable financial/economic impact (downturn) in the UK continues, in turn, to affect the charity’s income. Mitigating actions in 2020 to support the continuation of our income streams, compared to funds received in 2019, are a testament to the staff team’s work ethic and abilities. Our 2020 income, at £1,341,310, is only £28,296 down on 2019’s £1,369,606. This performance has enabled LLST both to hold up funding and support to our beneficiaries as well as remain in a strong financial position at the year end.
For 2021 the Charity’s main income generation event, the London Legal Walk 2021, has been postponed to 18th October as a result of COVID 19. Although the charity is expected to raise a considerable amount of funding through this event in October, the level of income is expected to be still less than in previous years. However, as in 2020, the Charity continues to organise virtual events to mitigate against the loss of income. The generous support from the legal firms, trusts and foundations as well as a new grant secured through National Lottery Community Fund has meant that the Charity will be able to maintain sufficient reserves and continue grant funding, and, therefore, feels confident that it will be able to remain a going concern into the foreseeable future. All commitments and liabilities will continue to be paid, and restrictions will only be placed on either the type or level of financial support given to those that need it, to the extent that any income reduction forces such action.
The duration and impact of the COVID-19 pandemic, as well as the effectiveness of government and central bank responses, remains unclear at this time. Whilst a degree of uncertainty remains, the future pandemic scenario in the UK appears less uncertain than a year ago and the trustees remain confident as to LLST’s ongoing viability.
As part of the trustees’ assessment of going concern, they have prepared cash flow projections to the end of 2022. The projections have been prepared on an appropriate basis, taking into account the current economic conditions that exist. After making appropriate enquires, the trustees have a reasonable expectation that the charity has adequate resources to enable it to continue in operational existence for the foreseeable future. The trustees therefore believe that the going concern basis is still appropriate and have prepared the accounts on the going concern basis.
Structure, governance, management, statement of trustee responsibilities
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
LLST was incorporated on 14 October 2003 and was registered as a charity on 4 February 2004. The organisation is governed by Memorandum and Articles of Association.
Recruitment and appointment of new trustees
There must be a minimum of three and a maximum of 20 trustees at any one time at the trustee board. Before appointing new trustees, the trustee board collectively determines the criteria for the trustees required. Board members and CEO then seek out suitable candidates. A panel made up with some trustees interviews proposed candidates, and a report is made to the board for pre-approvals. The selected trustees stand for the trustee position at the AGM and are approved by the members.
Page 8
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020
Recruitment and appointment of new trustees (continued)
LLST provides a detailed induction programme for its new trustees. The induction includes information about the charity (history and current programmes, donors, funders, partners, team members, role and responsibilities of trustees, general governance etc.)
The trustee board has overall responsibility for the strategic governance. Following the recent recruitment of new trustees, the board has created five sub-committees, including Finance and General Purposes, Diversity Equality and Inclusion, Grants, HR, and Fundraising and Communications Committee. These committees will be governed by a Terms and Reference and make recommendations to the board to make final decisions.
The CEO has day to day responsibility of running the charity and reports to the trustees at regular board meetings.
In conjunction with HR Committee and the treasurer, the CEO reviews salaries for LLST’s team before the budget for next year is set. Any changes to the key personnel are agreed upon by the treasurer and HR committee before the information is sent to the wider trustees’ board for approval. In the case of conflict of interest, the CEO is replaced by the treasurer in communicating this information to HR Committee and wider trustees board.
Working with other organisations/funders
LLST is committed to collaborative working in furtherance of its aims. Our partnerships included: Centres of Excellence Programme (COEx programme): Our COEx programme, a joint initiative with the City Bridge Trust, continued to support free specialist legal advice providers in 2020.
We were delighted to welcome the National Lottery Community Fund to join this partnership in 2020. Together, we are able to help more specialist services across London.
Billing Coordinator work with Legal Education Foundation where LLST provides training and financial support to help legal advice agencies to carry out their billings efficiently. As a result of our partnership with the Legal Education Foundation, we are able to support three more specialist legal advice agencies to o their billing effectively and timely.
Our grantees: We work very closely with the organisations that we fund and support. Through our annual review, we establish emerging needs from our grantees and create opportunities to work collaboratively to find solutions to the issues identified.
Wider advice sector in London: We send out regular newsletters that promote recycled goods, job opportunities and money saving schemes that benefit wider advice sector.
London Funders: We are a member of London Funders and work collaboratively with a number of other funders to improve our grant making process and increase the impact of our investments. We chair London Funders Advice Network.
Law firms: LLST is generously supported by city law firms in its events. We share our experience and knowledge of the sector with the city firms as well as creating opportunities to bring the city firms and voluntary sector to meet.
Access to Justice Foundation (ATJF) and other Legal Support Trusts: LLST is one of the eight legal support trusts and works closely with the ATJF through collaborating on events such as walks and bakes.
Register of interests
Related financial transactions are shown separately. The organisations shown, unless otherwise stated, are potential or actual beneficiaries:
Richard Dyton is a partner of Simmons & Simmons LLP. who provide regular support and funds to South West London Law Centre to which secondees are also provided. His firm also has as pro bono clients the Prisoners’ Advice Service and QMU Legal Advice Centre.
Page 9
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020
Register of interests (continued)
Graham Huntley is a Trustee of RCJ Advice Bureau.
Alistair Woodland is a partner of Clifford Chance LLP who have significant links with Community Links, South West London Law Centres, Island Advice, University House Legal Advice Centre Bethnal Green, Newham Asian Women's Project, Mary Ward Legal Centre, Public Law Project, RCJ CAB, Howard League for Penal Reform and Liberty and Reprieve.
Katharine Pasfield used to work at South West London Law Centre and now Policy Director at Legal Aid Practitioners Group (LAPG).
Our thanks
This year has been like no other and our first and greatest thanks go to everyone who continued to participate in our events and raise sponsorship despite the radically changed formats. Similarly, we are hugely indebted to our main sponsors who continued to support us despite the clearly reduced exposure.
The videos created by the Lord Chief Justice and Rob Rinder were greatly instrumental in attracting participants to our virtual events and it was great to have them as well as Baroness Kennedy and Mr. Justice Fraser joining in our Zoom elements of the events
LLST thank all of the trusts and foundations that invested in our programs and all firms, chambers courts and organisations that took part in the 2020 events and helped us to raise a total of £1.341,310.
Finally, LLST wish to thank everyone who donated to LLST directly, or sponsored a friend, colleague or family member who took part in one of the LLST events
Page 10
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees (who are also the directors of London Legal Support Trust for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of lreland"
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charity SORP;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
-
there is no relevant audit information of which the charitable company's auditors are unaware; and
-
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
AUDITORS
The auditors, Haysmacintyre LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.
This report has been prepared in accordance with the special provisions of Part 15 of Companies Act 2006 relating to small companies. ·
Approved by order of the board of trustees on 8[t h] September 2021 and signed on its behalf by:
Mr Francis Richard Ross Dyton - Trustee
Page 11
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF LONDON LEGAL SUPPORT TRUST
Opinion
We have audited the financial statements of London Legal Support Trust for the year ended 31 December 2020 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
-
give a true and fair view of the state of the charitable company’s affairs as at 31 December 2020 and of the charitable company’s net movement in funds, including the income and expenditure, for the year then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included in the Trustees’ Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
-
the information given in the Trustees’ Report (which includes the directors’ report prepared for the purposes of company law) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
-
the directors’ report included within the Trustees’ Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Report (which incorporates the directors’ report).
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
-
adequate accounting records have not been kept by the charitable company; or
-
the charitable company financial statements are not in agreement with the accounting records and returns; or
-
certain disclosures of trustees’ remuneration specified by law are not made; or
-
we have not received all the information and explanations we require for our audit; or
-
the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the trustees’ report and from the requirement to prepare a strategic report.
Page 12
. REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF LONDON LEGAL SUPPORT TRUST
Responsibilities of trustees for the financial statements
As explained more fully in the trustees’ responsibilities statement (set out on page 12), the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Based on our understanding of the charitable company and the environment in which it operates, we identified that the principal risks of non-compliances with laws and regulations related to Charity law and employment regulations, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities Act 2011, Charities SORP, Companies Act 2006 and payroll taxes.
We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to recognition of donations and grant income and grant commitments. Audit procedures performed by the engagement team included:
-
Enquiries of management regarding correspondence with regulators and tax authorities;
-
Discussions with management including consideration of known or suspected instances of non-compliance with laws and regulation and fraud;
-
Reviewing the controls and procedures of the charity, particularly in relation to grant payments, to ensure these were in place throughout the year, including during the Covid-19 remote working period;
-
Evaluating management’s controls designed to prevent and detect irregularities; and
-
Reviewing and testing journal entries made in the year, particularly those made as part of the year-end financial reporting process.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Lee Stokes (Senior Statutory Auditor) 10 Queen Street Place For and on behalf of Haysmacintyre LLP, Statutory Auditors London Date: 13 September 2021 EC4R 1AG
·
Page 13
LONDON LEGAL SUPPORT TRUST
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2020
| 2020 | 2019 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||||
| Donations and legacies | 2 | 254,010 | 427,344 | 681,354 | 302,979 |
| Other trading activities | 3 | 617,220 | 41,150 | 658,370 | 1,063,475 |
| Investment income | 4 | 1,586 | - | 1,586 | 3,152 |
| ---------------------- | ---------------------- | ---------------------- | ---------------------- | ||
| Total Income | 872,816 | 468,494 | 1,341,310 | 1,369,606 | |
| EXPENDITURE ON | |||||
| Raising funds | 5 | 192,010 | 15,000 | 207,010 | 230,224 |
| Charitable activities | 6 | ||||
| Grants | 381,044 | 498,968 | 880,012 | 929,619 | |
| Support costs | 180,497 | 20,043 | 200,540 | 121,044 | |
| ---------------------- | ---------------------- | ---------------------- | ---------------------- | ||
| Total Expenditure | 753,551 | 534,011 | 1,287,562 | 1,280,887 | |
| ---------------------- | ---------------------- | ---------------------- | ---------------------- | ||
| NET INCOME / (EXPENDITURE) | 119,265 | (65,517) | 53,748 | 88,719 | |
| TRANSFER BETWEEN FUNDS | 16 | (79,560) | 79,560 | - | - |
| ---------------------- | ---------------------- | ---------------------- | ---------------------- | ||
| NET MOVEMENT IN FUNDS | 39,705 | 14,043 | 53,748 | 88,719 | |
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 248,552 | 65,834 | 314,386 | 225,667 | |
| ---------------------- | ---------------------- | ---------------------- | ---------------------- | ||
| TOTAL FUNDS CARRIED FORWARD | 288,257 | 79,877 | 368,134 | 314,386 | |
| ============== | ============== | ============== | ============== |
All activities relate to continuing operations.
There are no recognised gains or losses other than those included in the Statement of Financial Activities.
The notes on pages 18 to 29 form part of these financial statements.
Page 14
LONDON LEGAL SUPPORT TRUST (REGISTERED NUMBER: 04930926)
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2020
| 2020 | 2019 | ||
|---|---|---|---|
| Notes | £ | £ | |
| CURRENT ASSETS | |||
| Debtors | 12 | 9,928 | 12,582 |
| Cash at bank | 604,852 | 390,663 | |
| ------------------- | ------------------- | ||
| 614,780 | 403,245 | ||
| CREDITORS | |||
| Amounts falling due within one year | 13 | (246,646) | (88,859) |
| ------------------- | ------------------- | ||
| NET CURRENT ASSETS | 368,134 | 314,386 | |
| ------------------- | ------------------- | ||
| NET ASSETS | 368,134 | 314,386 | |
| ========= | ========= | ||
| FUNDS | 16 | ||
| Unrestricted Funds: | |||
| General fund | 288,257 | 248,552 | |
| Restricted Fund | 79,877 | 65,834 | |
| ------------------- | ------------------- | ||
| TOTAL FUNDS | 368,134 | 314,386 | |
| ========= | ========= |
The notes on pages 18 to 29 form part of these financial statements.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies’ regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 8[th] September 2021 and were signed on its behalf by:
Mr Francis Richard Ross Dyton – Trustee
Mr Rodger Douglas Pressland - Trustee
Page 15
LONDON LEGAL SUPPORT TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2020
| 2020 | 2019 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Cash flows from operating activities Cash generated from operations |
.1 A |
212,603 | 116,275 |
| ---------------- | ---------------- | ||
| Net cash providedbyoperating activities | 212,603 | 116,275 | |
| ---------------- | ---------------- | ||
| Cash flows from investing activities Interest received |
1,586 | 3,152 | |
| ---------------- | ---------------- | ||
| Net cash providedbyinvesting activities | 1,586 | 3,152 | |
| ---------------- | ---------------- | ||
| Change in cash and cash equivalents in the reporting period |
B | 214,189 | 119,427 |
| Cash and cash equivalents at the | |||
| beginning of the reporting period | 390,663 | 271,236 | |
| Cash and cash equivalents at the end of | ---------------- |
------------------- | |
| the reporting period | 604,852 | 390,663 | |
| ========= | ========= |
Page 16
LONDON LEGAL SUPPORT TRUST
NOTES TO THE STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2020
A. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
| 2020 | 2019 | |
|---|---|---|
| £ | £ | |
| Net income for the reporting period (as per the Statement of Financial | 53,748 | 88,719 |
| Activities) | ||
| Adjustments for: | ||
| Interest received | (1,586) | (3,152) |
| Decrease / (Increase) in debtors | 2,654 | (926) |
| Increase in creditors | 157,787 | 31,634 |
| ------------------- | ------------------- | |
| Net cash providedbyoperations | 212,603 | 116,275 |
| ========= | ========= |
B. ANALYSIS OF CHANGES IN NET CASH FUNDS
| At 1 January | At 31 December | ||
|---|---|---|---|
| 2020 | Cashflows | 2020 | |
| £ | £ | £ | |
| Cash at bank and in hand | 390,663 | 214,189 | 604,852 |
| ------------------- | ------------------- | ------------------- | |
| Total cash and cash equivalents | 390,663 | 214,189 | 604,852 |
| ------------------- | ------------------- | ------------------- |
Page 17
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
1. ACCOUNTING POLICIES
STATEMENT OF COMPLIANCE
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice for Charities (SORP 2015) (Second Edition, effective 1 January 2019) applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
GENERAL INFORMATION
The charity is an incorporated private company limited by guarantee without share capital in England and Wales (company registration number: 04930926) and a charity registered in England and Wales (charity number: 1101906). The charity’s registered office is: 40 Alexandra Road, Epsom, KT17 4BT.
GOING CONCERN
The Charity's main income generation event in 2020 was initially postponed, as a result of COVID-19, and subsequently the 2020 London Legal Walk became a virtual event. Despite being virtual, the event raised significant funding thanks to the generous contributions achieved by all participants. Overall virtual events in 2020, with the generosity of all involved, helped to mitigate the potential income reduction from the cancellation of most face to face/live events.
Funding from donations and legacies, majorly in the form of grant funding, more than doubled in 2020, as against 2019, thus enabling LLST to achieve a similar level of overall income year on year. This is a significant achievement in such a difficult year. We are extremely grateful to all who have contributed, and continue to contribute, funds to LLST, supporting the ever growing demands on our beneficiaries.
At the time of writing our 2021 London Walk, postponed from its usual May timing, is planned for October 18th, 2021, and, subject to pandemic regulations, we are hopeful that the live event will go ahead this year. Mitigation of event income reductions by innovating new online fundraising events, together with the return (hopefully) of live events, combined with longer term grant funding, currently secured, in some cases to 2025, leads us, as this is written, to believe that our future income will not only hold up, but increase, enabling us to provide ongoing funding to our beneficiaries in the future. The foregoing, combined with regular cash flow forecasting, currently to the end of 2022, lead the trustees to believe that LLST remains a going concern for the foreseeable future.
ACCOUNTING ESTIMATES AND AREAS OF JUDGEMENT
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the charity’s accounting policies. The trustees consider that the key area of judgement in the accounts is the valuation of services in kind.
Services in kind are valued at the lower of the value of the donation to the charity and fair value and are recognised on receipt of the support.
Page 18
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
INCOME
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
EXPENDITURE
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
TAXATION
The charity is exempt from corporation tax on its charitable activities.
FUND ACCOUNTING
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs 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.
FINANCIAL INSTRUMENTS
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within current liabilities.
Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Liabilities and provisions
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.
PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The charity operates a defined contribution pension scheme. Contributions payable to the charity’s pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 19
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
2. DONATIONS AND LEGACIES
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| Funds | Funds | Funds | Funds | |
| 2020 | 2020 | 2020 | 2019 | |
| £ | £ | £ | £ | |
| Access to Justice Foundation | - | 42,244 | 42,244 | 694 |
| Allen & Overy LLP | 10,000 | - | 10,000 | 36,844 |
| Bryan Cave Leighton Paisner LLP | 3,000 | - | 3,000 | |
| Charles Russell Speechlys LLP | - | - | - | 12,000 |
| City Bridge Trust Grants | - | 221,500 | 221,500 | 150,500 |
| Client account monies | 110,008 | - | 110,008 | - |
| Clifford Chance | 13,441 | - | 13,441 | - |
| Cloth Workers Company | 1,000 | - | 1,000 | - |
| Clyde & Co LLP Guildford | - | - | - | 5,000 |
| CMS | 1,000 | - | 1,000 | 15,000 |
| Drapers Company | 1,000 | - | 1,000 | - |
| Dechert LLP | 1,000 | - | 1,000 | 1,000 |
| Eversheds Sutherland (International) LLP | 5,000 | - | 5,000 | - |
| Freshfields Bruckhaus Deringer LLP | 20,000 | - | 20,000 | 40,000 |
| Grocers | 1,000 | - | 1,000 | - |
| Hogan Lovells LLP | 41,000 | - | 41,000 | 20,000 |
| Individual Donations | 10,000 | - | 10,000 | 4,157 |
| Legal Education Foundation | - | 13,334 | 13,334 | 13,334 |
| Linklaters | 1,000 | - | 1,000 | - |
| Merchant Taylors Company | 2,500 | - | 2,500 | - |
| National Lottery | - | 150,266 | 150,266 | - |
| Taylor Wessing | 1,178 | - | 1,178 | - |
| Travers Smith LLP | 2,000 | - | 2,000 | - |
| White & Case LLP | 5,000 | - | 5,000 | - |
| Others – less than £1,000 | 4,702 | - | 4,702 | 4,450 |
| ------------------- | ------------------- | ------------------- | ------------------- | |
| 233,829 | 427,344 | 661,173 | 302,979 | |
| Services in kind received | 20,181 | - | 20,181 | - |
| ------------------- | ------------------- | ------------------- | ------------------- | |
| 254,010 | 427,344 | 681,354 | 302,979 | |
| ========== | ========== | ========== | ========== |
- OTHER TRADING ACTIVITIES
| 2020 | 2020 | 2020 | 2019 | |
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| Funds | Funds | Funds | Funds | |
| £ | £ | £ | £ | |
| Fundraising events | 614,070 | 41,150 | 655,220 | 1,063,119 |
| Royalties | 3,150 | - | 3,150 | - |
| Income from hosted pages | - | - | - | 356 |
| ------------------- | ------------------- | ------------------- | ------------------- | |
| 617,220 | 41,150 | 658,370 | 1,063,475 | |
| ========== | ========== | ========== | ========== |
Page 20
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
| 3. | OTHER TRADING ACTIVITIES | (Continued) | |||
|---|---|---|---|---|---|
| 2019 | 2019 | 2019 | 2018 | ||
| PRIOR YEAR | Unrestricted | Restricted | Total | Total | |
| Funds | Funds | Funds | Funds | ||
| £ | £ | £ | £ | ||
| Fundraising events | 663,867 | 399,252 | 1,063,119 | 1,008,677 | |
| Income from hosted pages | - | 356 | 356 | 1,059 | |
| ------------------- | ------------------- | ------------------- | ------------------- | ||
| 663,867 | 399,608 | 1,063,475 | 1,009,736 | ||
| ========== | ========== | ========== | ========== | ||
| 4. | INVESTMENT INCOME |
| INVESTMENT INCOME | ||
|---|---|---|
| 2020 | 2019 | |
| £ | £ | |
| Deposit account interest | 1,586 | 3,035 |
| Other income | - | 117 |
| ------------------- | ------------------- | |
| 1,586 | 3,152 | |
| ========== | ========== |
| 5. | RAISING FUNDS | ||||
|---|---|---|---|---|---|
| 2020 | 2020 | 2020 | 2019 | ||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | Funds | Funds | ||
| £ | £ | £ | £ | ||
| Cost of organising walks and events | 37,945 | - | 37,945 | 80,011 | |
| Fundraising and events costs – wages | 129,464 | 15,000 | 144,464 | 129,478 | |
| Other costs | 24,601 | - | 24,601 | 20,735 | |
| ------------------- | ------------------- | ------------------- | ------------------- | ||
| 192,010 | 15,000 | 207,010 | 230,224 | ||
| ========== | ========== | ========== | ========== | ||
| RAISING FUNDS PRIOR YEAR | 2019 | 2018 | |||
| Total | Total | ||||
| Funds | Funds | ||||
| £ | £ | ||||
| Cost of organising walks and events | 80,011 | 84,076 | |||
| Fundraising and events costs – wages | 129,478 | 92,038 | |||
| Other costs | 20,735 | 36,779 | |||
| ------------------- | ------------------- | ||||
| 230,224 | 212,893 | ||||
| ========== | ========== |
Page 21
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
6. CHARITABLE ACTIVITIES COSTS
| 6. | CHARITABLE ACTIVITIES COSTS | |||
|---|---|---|---|---|
| Grant funding | Support | Total | ||
| of activities | costs | 2020 | ||
| £ | £ | £ | ||
| Grants (see note 7) | 880,012 | - | 880,012 | |
| Consultancy/training – CoEx and LASF | - | 20,043 | 20,043 | |
| Support costs (see note 8) | - | 180,497 | 180,497 | |
| ------------------- | ------------------- | ------------------- | ||
| 880,012 | 200,540 | 1,080,552 | ||
| ========== | ========== | ========== | ||
| CHARITABLE ACTIVITIES COSTS (2019) | ||||
| Grant funding of | Support | Total | ||
| activities | costs | 2019 | ||
| £ | £ | £ | ||
| Grants (see note 7) | 929,619 | - | 929,619 | |
| Support costs | - | 121,044 | 121,044 | |
| ------------------- | ------------------- | ------------------- | ||
| 929,619 | 121,044 | 1,050,663 | ||
| ========== | ========== | ========== | ||
| 7. | GRANTS PAYABLE | |||
| Total | Total | |||
| Grants | Grants | |||
| 2020 | 2019 | |||
| £ | £ | |||
| Advice 4 Renters | 1,481 | 6,100 | ||
| Advocate | 17,830 | 31,599 | ||
| AIRE Centre | 11,115 | 10,286 | ||
| Anti Trafficking and Labour | ||||
| Exploitation Unit | 42,646 | 11,786 | ||
| Asylum Support Appeals Project | 10,000 | 11,926 | ||
| Bail for Immigration Detainees | 10,216 | 15,290 | ||
| Bridge the Gap | 529 | 6,025 | ||
| Cambridge House Law Centre | 10,000 | 10,638 | ||
| Camden Law Centre | - | 25,062 | ||
| Canterbury Housing Advice Centre | ||||
| 10,000 | 10,759 | |||
| CASCAIDR | 11,388 | 5,821 | ||
| Centre for Armenian Information & | ||||
| Advice | 1,013 | 6,164 | ||
| Citizens Advice Barking& | ||||
| Dagenham | 10,000 | 10,501 | ||
| Citizens Advice Barnet | 11,446 | 10,000 | ||
| Citizens Advice Hammersmith & | ||||
| Fulham | 9,300 | 2,568 | ||
| Citizens Advice North & West Kent | 10,960 | 11,138 | ||
| Citizens Advice Oxford | - | 6,715 | ||
| Citizens Advice RCJ Islington | 12,420 | 15,822 | ||
| Citizens Advice Redbridge | 215 | 7,530 | ||
| Citizens Advice Richmond | 3,519 | 5,077 | ||
| Citizens Advice Sutton | 10,000 | 11,402 | ||
| Citizens Advice Tunbridge Wells & | ||||
| District | 5,806 | 4,114 | ||
| Citizens Advice Woking | 19,964 | 3,058 |
Page 22
LONDON LEGAL SUPPORT TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
7. GRANTS PAYABLE (Continued)
| Total | Total | |
|---|---|---|
| Grants | Grants | |
| 2020 | 2019 | |
| £ | £ | |
| Community Justice Fund | 67,044 | - |
| Community Language Support | 10,000 | - |
| Services | ||
| Community Legal Centre | - | 5,013 |
| Consonant/Asylum Aid | 11,838 | 10,256 |
| Coram Children's Legal Centre | 11,145 | 15,162 |
| Crosslight Advice | 9,486 | - |
| Disability Law Service | 14,192 | 655 |
| Ealing Community Law Centre | 10,393 | 10,706 |
| FRU | 18,711 | 32,088 |
| Greenwich Housing Rights | 10,000 | 10,075 |
| Hackney Migrant Centre | 3,971 | 15,434 |
| Hammersmith and Fulham Law | ||
| Centre | 13,669 | 16,305 |
| Haringey Migrant Support | 912 | 10,073 |
| Centre | ||
| Harrow Law Centre | 17,388 | 15,657 |
| Hillingdon Law Centre | - | 5,000 |
| Horizon Legal Advice Clinic | 9,832 | - |
| Hoxton Trust | - | 5,000 |
| Great Britain (IWGB) | 27,500 | 12,338 |
| Island Advice Centre | 10,000 | 10,262 |
| Islington Law Centre | 10,094 | 13,280 |
| Islington People's Right | 2,157 | 7,214 |
| Just For Kids Law | 10,194 | 10,272 |
| Lambeth Law Centre | - | 10,000 |
| Law Centres Network | 12,968 | 152 |
| Law Works | 4,223 | 13,671 |
| Legal Education Foundation | - | 7,359 |
| Lewisham Refugee & Migrant | 10,160 | 21,005 |
| Network | ||
| Mary Ward Legal Centre | 18,869 | 12,042 |
| Medical Justice | - | 7,667 |
| Migrants Organise | 1,833 | 6,981 |
| North Kensington Law Centre | 15,162 | 11,770 |
| Notre Dame Refugee Centre | 5,326 | 8,606 |
| Nucleus Legal Advice Centre | 10,000 | 10,279 |
| Paddington Law Centre | 914 | 7,741 |
| Praxis Community Projects | 10,294 | 13,852 |
| PRCBC | 5,000 | - |
| Prisoners' Advice Service | 10,266 | 10,322 |
| Personal Support Unit | 294 | 5,443 |
| Public Law Project | 10,000 | 10,281 |
| Reading Refugee Support Group | 6,446 | 1,843 |
| Refugee Legal Support Athens | 6,866 | 11,950 |
| Release | 10,253 | 14,353 |
| Rolls Building Art & Education | 9,405 | 7,983 |
| Trust | ||
| South West London Law Centres | 25,447 | 56,359 |
| Southwark Law Centre | 22,603 | 18,218 |
| St Hilda's East Community | 4,617 | 7,977 |
| Centre |
Page 23
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 FOR THE YEAR ENDED 31 DECEMBER 2020
7. GRANTS PAYABLE (Continued)
| GRANTS PAYABLE (Continued) | ||
|---|---|---|
| Total | Total | |
| Grants | Grants | |
| 2020 | 2019 | |
| £ | £ | |
| Tamil Welfare Association | ||
| (Newham) | 10,000 | 15,000 |
| Together for Short Lives | - | 5,000 |
| Tower Hamlets Law Centre | 11,200 | 14,376 |
| Toynbee Hall | 3,485 | 5,010 |
| University House Legal Advice Centre | 11,576 | 12,038 |
| Working Families | 16,333 | 3,873 |
| World’s End Neighbourhood Advice Centre |
10,000 | - |
| Youth Legal & Resource Centre | 11,143 | 5,160 |
| Z2K | 12,648 | 15,718 |
| Remaining Grants Below £5,000 | 104,307 | 133,419 |
| ------------------- | ------------------- | |
| 880,012 | 929,619 | |
| ========== | ========== |
8. SUPPORT COSTS (2020)
| 8. SUPPORT COSTS (2020) |
||||
|---|---|---|---|---|
| Management | Grant | Governance | Total | |
| Support | Costs | 2020 | ||
| Costs | ||||
| £ | £ | £ | £ | |
| Support Costs | 27,335 | 121,281 | 11,700 | 160,316 |
| Support Costs – Service in Kind | - | 20,181 | - | 20,181 |
| ------------------- | ------------------- | ------------------- | ------------------- | |
| 27,335 | 141,462 | 11,700 | 180,497 | |
| ========== | ========== | ========== | ========== |
SUPPORT COSTS (2019)
| Management | Grant | Governance | Total | |
|---|---|---|---|---|
| Support | Costs | 2019 | ||
| Costs | ||||
| £ | £ | £ | £ | |
| Support Costs | 32,859 | 86,001 | 2,184 | 121,044 |
| ------------------- | ------------------- | ------------------- | ------------------- | |
| 32,859 | 86,001 | 2,184 | 121,044 | |
| ========== | ========== | ========== | ========== |
Page 24
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2020
9. NET INCOME / (EXPENDITURE)
| 2020 | 2019 | |
|---|---|---|
| £ | £ | |
| Net income/(expenditure) is stated after charging/(crediting): | ||
| Auditors' remuneration | 11,700 | 2,184 |
| ========== | ========== |
10. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 (2019: £Nil).
TRUSTEES'EXPENSES
£235 (2019: £142) was paid directly to one of the trustees during the year for travel expenses incurred.
11. STAFF COSTS
| 11. STAFF COSTS |
||
|---|---|---|
| Total | Total | |
| Funds | Funds | |
| 2020 | 2019 | |
| £ | £ | |
| Wages and Salaries | 258,964 | 204,457 |
| Social Security Costs | 25,641 | 15,880 |
| Pension Costs | 8,476 | 5,569 |
| ------------------- | ------------------- | |
| 293,081 | 225,906 | |
| ========== | ========== |
The remuneration costs including employment benefits, paid to key management personnel of the charity during the year was £121,877 (2019: £117,573).
There were no employees earning £60,000 or more during the year (2019: nil).
The average number of employees during the period was 6 (2019: 4).
The charity does not operate any pension scheme for its employees, but does administer contributions to a TPP (The Peoples Pension, provided by B&CE) stakeholder pension scheme for 6 (2019: 3) employees. The charity's contribution rate to the scheme is 5%.
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2020 | 2019 | |
|---|---|---|
| £ | £ | |
| Trade debtors | 1,343 | - |
| Prepayments and accrued income | 8,585 | 12,332 |
| Other debtors | - | 250 |
| ------------------ | ------------------ | |
| 9,928 | 12,582 | |
| ========== | ========== |
Page 25
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2020 | 2019 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Trade creditors | 2,550 | 1,691 | |||
| Accruals and deferred income | 24,760 | 2,220 | |||
| Grants payable | 206,345 | 78,830 | |||
| Other taxes and social security | 11,674 | 6,118 | |||
| Other creditors | 1,317 | - | |||
| ------------------ | ------------------ | ||||
| 246,646 | 88,859 | ||||
| ========== | ========== | ||||
| 14. | GRANT COMMITMENTS | ||||
| 2020 | |||||
| £ | |||||
| Grant commitments at 1 January 2020 | 78,830 | ||||
| Grant commitments charged to the SOFA | in the period (note 7) | 880,012 | |||
| Grants paid in the year | (752,497) | ||||
| -------------------------- | |||||
| Grant commitments at 31 December 2020 | 206,345 | ||||
| ============ | |||||
| 15. | ANALYSIS OF NET ASSETS BETWEEN | FUNDS | |||
| 2020 | 2019 | ||||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Fund | Funds | Funds | ||
| £ | £ | £ | £ | ||
| Current assets | 534,903 | 79,877 | 614,780 | 403,245 | |
| Current liabilities | (246,646) | - | (246,646) | (88,859) | |
| ------------------ | ------------------ | ------------------ | ------------------ | ||
| 288,257 | 79,877 | 368,134 | 314,386 | ||
| ========== | ========== | ========== | ========== |
Page 26
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
16. MOVEMENT IN FUNDS
| Movement | At | |||
|---|---|---|---|---|
| At 1.1.20 | In funds | 31.12.20 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 248,552 | 39,705 | 288,257 | |
| Restricted Fund | 65,834 | 14,043 | 79,877 | |
| ------------------------ | ----------------------- | ---------------------- | ||
| TOTAL FUNDS | 314,386 | 53,748 | 368,134 | |
| ========== | ========== | ========== | ||
| Net movement in funds, included in the above | ||||
| are as follows: | ||||
| Transfer | Movement | |||
| Income | Expenditure | between funds | in funds | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 872,816 | (753,551) | (79,560) | 39,705 |
| Restricted funds | ||||
| Restricted Fund | 468,494 | (534,011) | 79,560 | 14,043 |
| ------------------------ | ------------------------ | ----------------------- | ---------------------- | |
| TOTAL FUNDS | 1,341,310 | (1,287,562) | - | 53,748 |
| ============ | ============ | =========== | ========== | |
| Comparatives for movement in funds | ||||
| Net | ||||
| movement | At | |||
| At 1.1.19 | in funds | 31.12.19 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 188,167 | 60,385 | 248,552 | |
| Restricted funds | ||||
| Restricted Fund | 37,500 | 28,334 | 65,834 | |
| ------------------------ | ------------------------ | ------------------------ | ||
| TOTAL FUNDS | 225,667 | 88,719 | 314,386 | |
| ============ | =========== | ============ |
Net movement in funds, included in the above are as follows:
| Movement | |||
|---|---|---|---|
| Income | Expenditure | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 774,164 | (713,779) | 60,385 |
| Restricted funds | |||
| Restricted Fund | 595,442 | (567,108) | 28,334 |
| ------------------------ | ------------------------ | ------------------------ | |
| TOTAL FUNDS | 1,369,606 | (1,280,887) | 88,719 |
| ============ | =========== | ============ |
Page 27
.. i
LONDON LEGAL SUPPORT TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
17. RELATED PARTY DISCLOSURES
During the period the Trust made grants to South West London Law Centres of £25,447 (2019: £56,359) . Richard Dyton and Alistair Woodland are partners in firms which actively support and fund this law centre.
During the period the Trust made grants to the following organisations: Island Advice £10,000 (2019: £10,262); University House Legal Advice Centre £11,576 (2019: £2,038); Mary Ward Legal Centre £18,869 (2019: £12,042); Public Law Project £10,000 (2019: £ I 0,231). These are organisations which are actively supported and funded by the firm in which Alistair Woodland is a partner.
During the period the Trust made grants to The Royal Courts of Justice Advice Bureau of £12,420 (2019: £15,822) of which Graham Huntley and Bob Nightingale are Trustees and is also actively supported and funded by the firm in which Alistair Woodland is a partner.
During the period the Trust made a grant amounting to £10,266 (2019: £10,332) to Prisoners Advice Service, which is associated with the firm in which Richard Dyton is a partner.
During the period the Trust has received donations of £42,244 (2019: £694) from and paid £2,815 (2019: £87) to Access to Justice Foundation of which Bob Nightingale is a Trustee.
Register of interests
Related financial transactions are shown separately.
Richard Dyton is a partner of Simmons & Simmons LLP. who provide regular support and funds to South West London Law Centre to which secondees are also provided. His firm also has as pro bono clients the Prisoners' Advice Service and QMU Legal Advice Centre.
Joy Julien is a trustee of Public Concern at Work.
Graham Huntley is a Trustee of RCJ Advice Bureau.
Alistair Woodland is a partner of Clifford Chance LLP who have significant links with Community Links, South West London Law Centres, Island Advice, University House Legal Advice Centre Bethnal Green, Newham Asian Women's Project, Mary Ward Legal Centre, Public Law Project, RCJ CAB, Howard League for Penal Reform and Liberty and Reprieve.
Katharine Pasfield used to work at South West London Law Centre and now Policy Director at Legal Aid Practioners Group (LAPG).
Page 28
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
18. COMPANY STATUS
London Legal· Support Trust is a company limited by guarantee and, as such, has no share capital. The memorandum and articles of association restrict the liability of members on a winding up to £1.
In the event of winding up, none of the accumulated funds are distributable to members but shall be transferred to one or more charitable institutions having similar objectives
19. STATEMENT OF FINANCIAL ACTIVITIES = PRIOR YEAR COMPARATIVES
| 2019 | |||
|---|---|---|---|
| Unrestricted | Restricted | Total | |
| funds | fund | funds | |
| £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 107,145 | 195,834 | 302,979 |
| Other trading activities | 663,867 | 399,608 | 1,063,475 |
| Investment income | 3,152 | 3,152 | |
| ------------------ | ------------------ | ------------------------- | |
| Total | 774,164 | 595,442 | 1,369,606 |
| ========== | ========== | ========== | |
| EXPENDITURE ON | |||
| Raising funds | 230,224 | - | 230,224 |
| Charitable activities | |||
| Grants | 362,511 | 567,108 | 929,619 |
| Support costs | 121,044 | - | 121,044 |
| ------------------- | ------------------- | ------------------------ | |
| Total | 713,779 | 567,108 | 1,280,887 |
| ========== | ========== | =========== | |
| NET INCOME | 60,385 | 28,334 | 88,719 |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 188,167 | 37,500 | 225,667 |
| ------------------- | ------------------ | -------------------- | |
| TOTAL FUNDS CARRIED FORWARD | 248,552 | 65,834 | 314,386 |
| ========= | ========= | ========= |
·
Page 29