REGISTERED COMPANY NUMBER: 04930926 (England and Wales) REGISTERED CHARITY NUMBER: 1101906
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
FOR
LONDON LEGAL SUPPORT TRUST
LONDON LEGAL SUPPORT TRUST
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
| Page | |
|---|---|
| Report of the Trustees | 1 to 11 |
| Report of the Independent Auditors | 12 to 14 |
| Statement of Financial Activities | 15 |
| Statement of Financial Position | 16 |
| Statement of Cash Flows | 17 to 18 |
| Notes to the Financial Statements | 19 to 30 |
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021
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 2021. 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 on 28 July 2021) Candice Carboo-Ofulue (appointed 28 July 2021) 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
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LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021
Key personnel
Nezahat Cihan – CEO (Company Secretary) Bob Nightingale – Head of Fundraising Philippa hicks – Events Manager Rosa Coleman - Development Officer Florence Garnham – Events Assistant (left 3 December 2021) Nicole Lilauwala – Philanthropy and Partnerships Manager (left 14 April 2021) Elizabeth Harper –Communications & Marketing Officer (left 21 December 2021) Nicola Hewitt – Development and Partnerships Manager (from 11 October 2021) Emma Thirkill-Kirk – Communications and Marketing Officer (from 1 December 2021) Lily Jane Smith – Events and Fundraising Officer (from 15 December 2021)
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
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LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021
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 is traditionally our biggest fundraising event. In 2019 15,000 walkers including judiciary, barristers, solicitors, paralegals, clerks, law students and other legal community members walked to raise over £895,000 for free legal advice services in London.
In 2020 we had to replace the traditional walk with remote and virtual challenges and managed to raise £540,000. For 2021 we held the traditional walk but it had to be in October once the COVID restrictions had been relaxed. While that wasn’t the same as our normal Summer walk, firms and chambers still did their best to support us and the walk raised over £645,000 despite the cold wet and dark.
“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.
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LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021
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 in 2020 due to Covid 19 restrictions and was moved to May 2021. The event had 130 walkers from 23 organisations and raised £14,970.
Regional walks
We continue to 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/changed in format in 2020, due to the pandemic, but 2021 saw a return across the regions, in the more usual format. The regional events raised £80,456 (2020: £42,545) between them.
Other fundraising events
The Legal 10xChallenge raised: £19,299. The Big Half Marathon: £3,776. The London Marathon: £14,541 The Brighton Marathon: £5,658 The London – Brighton Cycle: £7,672 Legal Walkies: £3,811 The Great Legal Quiz: £4,543 The Great Legal Bake: £6,780 Walk the Thames: £17,155 Royal Parks: £4,487
Individual and Corporate partnerships
Payroll Giving and Champions for Justice
These are still relatively new fundraising initiatives for LLST. We continue to work on these schemes to ensure that they will raise additional funds for free legal services in the longer term.
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LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021
Partnership Work with other funders
- Advice Workforce Development Partnership
Following a presentation of findings from Advising Londoner's research at London Funders Advice Network, a group of main advice funders, including Trust for London, The City Bridge Trust, National Lottery Community Foundation, London Legal Support Trust and Greater London Authority (GLA), set up a task-and-finish group to discuss the workforce crisis in the advice sector in London. The task group was joined by Law Centres Network, Advice UK, Advice Services Alliance (ASA), Refugee Action, some service delivery organisations like Toynbee Hall and University House Legal Advice, and more funders, including Legal Education Foundation and Paul Hamlyn Foundation. The discussions led to a piece of research that was commissioned in September 2021.
This work is led by LLST, and he partners involved are awaiting the result of the research to talk about the next steps.
Greater London Authority (GLA) London Advice Coordination Group
Following COVID 19, GLA set up a London Recovery Board to work with partners to help Londoners recover from COVID. Under this Board, GLA set up a London Advice Coordination Group to identify opportunities, help work through challenges, and recommend tangible actions that partners in the London Recovery Programme can take to strengthen the coordination of advice across the capital.
LLST is a member of this coordination group.
London Community Response
London Community Response (LCR), 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, continued into 2021. 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. London Funders, the umbrella group for funders, analysed the data collected through all five waves of funding rounds, drafted lessons learned that could help future collaborations and disseminated useful information that emerged from this massive collaboration.
LCR distributed £57.5m to London’s civil society organisations through five waves of funding during COVID 19 and LLST helped to deliver a portion of this funding under the advice theme.
Community Justice Fund
Community Justice Fund, a dedicated funding pot for specialist legal advice providers in the UK, was initiated by our sister organisation, Access to Justice Foundation (ATJF), during COVID. This initiative was developed similarly to LCR to raise much-needed funding for legal advice services across the country. LLST is a member of CJF’s steering group.
LLST contributed some funding to CJF and helped to assess applications for London and the Southeast.
– Improving Management and Infrastructure Centres of Excellence (COEx)
With generous continuous support from the City Bridge Trust, and the National Lottery Community Foundation, LLST has continued to maintain and develop the Centres of Excellence (COEx) scheme, which is a diagnostic process to assist notfor-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
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LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021
– Improving Management and Infrastructure Centres of Excellence (COEx) (continued)
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. First launched in 2020, the Forum grew further throughout 2021, with four Forum meetings throughout the year. There were 280 attendees across the four Forum sessions of the year, with further sub-group meetings for more focused topics (such as funding streams, and community care).
We had speakers and attendees from a diverse range of organisations, including independent advice agencies, Law Centres, Citizens Advice, Advice Services Alliance, London Funders, and funders from the sector including the Access to Justice Foundation, Justice Together, City Bridge Trust, and Trust for London.
A steering group was established in 2021 to provide guidance and direction for the Forum, and ensure it remains sectorled. 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 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.
The difficult circumstances of Covid-19 made it difficult for agencies to get the maximum benefit from their coordinators. Therefore, we extended this project until January 2022 to allow the agencies more time to embed their coordinators and maximise income.
A dedicated staff member for billing allowed agencies to address any outstanding backlog cases to be reviewed and processed. Throughout 2021, over 180 bills were progressed (sent to the Legal Aid Agency, approved and paid, or progressed in another way), and over £300,000 of income was generated for the three advice agencies. This figure includes income from the Legal Aid agency under: Backlog Certificated cases, Certified Cases, Inter Partes, and Payments on account.
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LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021
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.
The needs of advice agencies changed drastically throughout the pandemic. 2021 saw a continued drop of stationery group usage, and more requests for support with remote working and supervision, IT, and premises.
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We provided 8 referrals / quote requests for PPE.
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Approximately 4 IT hardware quotes
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1 archiving quote requests
40 organisations also benefitted from training we funded on various topics including Costs and Billing, Hybrid Working, Reflective & Resilient Practice, GDPR, Charging Models, and more.
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 2021: £733,330 (2020: £880,012).
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 £498,756 (2020: £468,884) as grants to our COEX. This includes COEX unrestricted main grants, small grants and events income.
Direct Fundraising by advice agencies
Over £305,000 (2020: £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.
Financial review – financial policies, reserves policy, risk management
Out of £1,222,626 raised, £733,330 was paid out as grants and the net income for the year was £11,442 (includes £145,658 restricted). The COVID-19 pandemic continued to impact our financial performance, along with the worsening economic outlook, during the year. However, as referred to below, under the ‘going concern’ paragraph, 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 December 2021 totalled £379,576, of which £10,000 was restricted, leaving the charity with unrestricted / free reserves of £369,576.
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.
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LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021
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 endeavour to retain only the level of unrestricted reserves sufficient to maintain LLST’s operations for 6 months.
The free reserves of £369,576 at the year end, equate to approximately a full year’s worth of the charity’s normal operating expenditure. This is more than twice the £183,000 required by our reserves policy, but the excess will be short-lived and utilised early in 2022 as we continue to support our beneficiaries according to our available funding.
Restricted reserves are maintained separately and do not count in this process.
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.
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 and this is now further compounded by the negative global economic impact from the war in Ukraine. The considerable financial/economic impact (downturn) in the UK continues, in turn, to affect the charity’s income. Mitigating actions in 2021 to support the continuation of our income streams, compared to funds received in 2020, are a testament to the staff team’s work ethic and abilities. Our 2021 income, at £1,222,626, is £118,684 down on 2020’s £1,341,310, with increased event income covering for reduced donation and legacy income. This has enabled LLST both to continue funding and support to our beneficiaries as well as remain in a strong financial position at the year end.
For 2022 the Charity’s main income generation event, the London Legal Walk 2022, is back to its usual time in June 2022. At the time of writing, it appears that the charity could raise in excess of £700,000 of funding through this event, with participation and fundraising returning closer to pre COVID 19 levels. Further partnerships developed with trusts and foundations as well as other funders means that the level of income is expected to be more than previous years. The generous support from the legal firms, trusts and foundations as well as a new grant secured through Legal Education Foundation has meant that the Charity should 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 continuing impact of the COVID-19 pandemic, now combined with the increased negative economic impacts arising from the war in Ukraine means that financial uncertainty, in forecasting ahead, remains considerably higher than in pre Covid times, but the trustees remain confident as to LLST’s ongoing viability.
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LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021
Going Concern (Continued)
As part of the trustees’ assessment of going concern, they have prepared cash flow projections to the end of 2023. 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.
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 2021.
We were delighted to welcome an increased funding from Legal Education Foundation to our Billing Coordinator Project. 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.
We were delighted to work with a group of funders and advice sector representatives to start looking into solutions to the workforce crisis in the London Advice sector. The funders include Trust for London, The City Bridge Trust, GLA, Paul Hamlyn Foundation, National Lottery Community Foundation and Legal Education Foundation. Advice sector representatives include Law Centres Network, Advice UK, Advice Services Alliance (ASA), Refugee Action, Toynbee Hall and University House Legal Advice to start looking into some solutions to the workforce crisis in the advice sector.
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LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021
Working with other organisations/funders (Continued)
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. We continue to work with ATJF on the steering group of the Community Justice Fund.
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.
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 Practitioners Group (LAPG).
Our thanks
2021 has been another rollercoaster year and our first, and greatest, thanks go to everyone who continued to participate in our events and raise sponsorship despite the constantly changing pandemic and economic environments. Similarly, we are hugely indebted to our main sponsors who continued to support us through these difficult times.
We thank all of the firms, chambers, courts and organisations that took part in/supported the 2021 events and helped us to raise funds, as well as those who donated to LLST directly or sponsored a friend, colleague or family member who took part in one of the LLST events.
We also thank trusts and foundations and other funder partners that have worked with us to ensure people across London and the Southeast access justice.
Lastly, but by no means least, we thank all our staff, who worked tirelessly during the year to ensure that we continue raising vital funds and supporting free legal advice agencies, so that they may continue providing desperately needed services to the ultimate beneficiaries – those in need of free legal advice.
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LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021
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
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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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:
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there is no relevant audit information of which the charitable company's auditors are unaware; and
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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 14 September 2022 and signed on its behalf by:
Mr Francis Richard Ross Dyton - Trustee
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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 2021 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows 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:
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give a true and fair view of the state of the charitable company’s affairs as at 31 December 2021 and of the charitable company’s net movement in funds, including the income and expenditure, for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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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:
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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
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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:
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adequate accounting records have not been kept by the charitable company; or
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the charitable company financial statements are not in agreement with the accounting records and returns; or
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certain disclosures of trustees’ remuneration specified by law are not made; or
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we have not received all the information and explanations we require for our audit; or
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. REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF LONDON LEGAL SUPPORT TRUST
- 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.
Responsibilities of trustees for the financial statements
As explained more fully in the trustees’ responsibilities statement (set out on page 11), 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.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
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.
Page 13
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF LONDON LEGAL SUPPORT TRUST
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 London For and on behalf of Haysmacintyre LLP, Statutory Auditors EC4R 1AG
Date: 21/09/2022
·
Page 14
LONDON LEGAL SUPPORT TRUST
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2021
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| INCOME FROM | |||||
| Donations and legacies | 2 | 88,633 |
312,900 | 401,533 | 681,354 |
| Other trading activities | 3 | 739,247 | 81,371 | 820,618 | 658,370 |
| Investment income | 4 | 475 | - | 475 | 1,586 |
| ---------------------- | ---------------------- | ---------------------- | ---------------------- | ||
| Total Income | 828,355 | 394,271 | 1,222,626 | 1,341,310 | |
| EXPENDITURE ON | |||||
| Raising funds | 5 | 232,480 | - | 232,480 | 207,010 |
| Charitable activities | 6 | ||||
| Grants | 225,254 | 508,076 | 733,330 | 880,012 | |
| Support costs | 213,521 | 31,853 | 245,374 | 200,540 | |
| ---------------------- | ---------------------- | ---------------------- | ---------------------- | ||
| Total Expenditure | 671,255 | 539,929 | 1,211,184 | 1,287,562 | |
| ---------------------- | ---------------------- | ---------------------- | ---------------------- | ||
| NET INCOME / (EXPENDITURE) | 157,100 | (145,658) | 11,442 | 53,748 | |
| TRANSFER BETWEEN FUNDS | 16 | (75,781) | 75,781 | - | - |
| ---------------------- | ---------------------- | ---------------------- | ---------------------- | ||
| NET MOVEMENT IN FUNDS | 81,319 | (69,877) | 11,442 | 53,748 | |
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 288,257 | 79,877 | 368,134 | 314,386 | |
| ---------------------- | ---------------------- | ---------------------- | ---------------------- | ||
| TOTAL FUNDS CARRIED | 369,576 | 10,000 | 379,576 | 368,134 | |
| FORWARD | ========== | =========== | =========== | ========== |
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 19 to 30 form part of these financial statements.
Page 15
LONDON LEGAL SUPPORT TRUST (REGISTERED NUMBER: 04930926)
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2021
| AS AT 31 DECEMBER 2021 | |||
|---|---|---|---|
| 2021 | 2020 | ||
| CURRENT ASSETS | Notes | £ | £ |
| Debtors | 12 | 68,289 | 9,928 |
| Cash at bank | 550,599 | 604,852 | |
| ------------------- | ------------------- | ||
| 618,887 | 614,780 | ||
| CREDITORS | |||
| Amounts falling due within one year | 13 | (239,311) | (246,646) |
| ------------------- | ------------------- | ||
| NET CURRENT ASSETS | 379,576 | 368,134 | |
| ------------------- | ------------------- | ||
| NET ASSETS | 379,576 | 368,134 | |
| ========= | ========= | ||
| FUNDS | 16 | ||
| Unrestricted Funds: | |||
| General fund | 369,576 | 288,257 | |
| Restricted Fund | 10,000 | 79,877 | |
| ------------------- | ------------------- | ||
| TOTAL FUNDS | 379,576 | 368,134 | |
| ========= | ========= |
The notes on pages 19 to 30 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 14 September 2022 and were signed on its behalf by:
Mr Francis Richard Ross Dyton – Trustee Mr Rodger Douglas Pressland – Trustee
Page 16
STATEMENT OF CASH FLOWS
LONDON LEGAL SUPPORT TRUST
FOR THE YEAR ENDED 31 DECEMBER 2021
Cash flows from operating activities
| 2021 | 2020 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Cash generated from operations | A | (54,728) |
212,603 |
| ---------------- | ---------------- | ||
| Net cash provided by operating activities | (54,728) | 212,603 | |
| ---------------- | ---------------- | ||
| Cash flows from investing activities Interest received |
475 | 1,586 | |
| ---------------- | ---------------- | ||
| Net cash provided by investing activities | 475 | 1,586 | |
| ---------------- | ---------------- | ||
| Change in cash and cash equivalents in the reporting period |
B | (54,253) | 214,189 |
| Cash and cash equivalents at the beginning of the | |||
| reporting period | 604,852 | 390,663 | |
| Cash and cash equivalents at the end of the reporting | ---------------- | ---------------- | |
| period | 550,599 | 604,852 | |
| ========= | ========= |
Page 17
LONDON LEGAL SUPPORT TRUST
NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2021
A. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Net income for the reporting period (as per the Statement of Financial | 11,442 | 53,748 |
| Activities) | ||
| Adjustments for: Interest received |
(475) | (1,586) |
| (Increase) / decrease in debtors | (58,361) | 2,654 |
| (Decrease) / increase in creditors | (7,334) | 157,787 |
| --------------- | ------------------- | |
| Net cash provided by operations | (54,728) | 212,603 |
| ======= | ========= |
- B. ANALYSIS OF CHANGES IN NET CASH FUNDS
| At 1 January | At 31 December | ||
|---|---|---|---|
| 2021 | Cashflows | 2021 | |
| £ | £ | £ | |
| Cash at bank and in hand | 604,852 | (54,253) | 550,599 |
| ------------------- | ------------------- | ------------------- | |
| Total cash and cash equivalents | 604,852 | (54,253) | 550,599 |
| ------------------- | ------------------- | ------------------- |
Page 18
LONDON LEGAL SUPPORT TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
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
As part of the trustees’ assessment of going concern, they have prepared cash flow projections to the end of 2023. 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.
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 19
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
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 20
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
| 2. DONATIONS AND LEGAGIES Access to Justice Foundation Allen & Overy LLP Bryan Cave Leighton Paisner LLP Buzzacott Stuart Defries Memorial Fund, The City Bridge Trust Grants Client account monies Clifford Chance Cloth Workers Company CMS Drapers Company Dechert LLP Eversheds Sutherland (International) LLP Freshfields Bruckhaus Deringer LLP Grocers Hogan Lovells LLP Holman Fenwick Willan LLP (HFW) Graham Huntley Individual Donations Legal Education Foundation Linklaters Merchant Taylors Company National Lottery Quartet Community Foundation Stephenson Harwood Taylor Wessing The Worshipful Company of Arbitrators Travers Smith LLP White & Case LLP Others - less than £1,000 Services in kind received |
2021 2021 2021 2020 Unrestricted Restricted Total Total Funds Funds Funds Funds £ £ £ £ - - - 42,244 16,981 - 16,981 10,000 - - - 3,000 1,000 1,000 - - 224,000 224,000 221,500 - - - 110,008 - - - 13,441 - - - 1,000 - - - 1,000 - - - 1,000 1,000 - 1,000 1,000 - - - 5,000 - - - 20,000 - - - 1,000 30,000 - 30,000 41,000 2,500 - 2,500 - 2,400 - 2,400 - - - - 10,000 - 13,332 13,332 13,334 - - - 1,000 - - - 2,500 - 75,568 75,568 150,266 1,000 - 1,000 - 5,000 - 5,000 - - - - 1,178 1,000 - 1,000 - - - - 2,000 - - - 5,000 10,307 - 10,307 4,702 |
|---|---|
| 71,188 312,900 384,088 661,173 17,445 - 17,445 20,181 |
|
| 88,633 312,900 401,533 681,354 |
Page 21
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
- OTHER TRADING ACTIVITIES
| 2021 | 2021 | 2021 | 2021 | 2020 | ||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted |
Total | Total | |||
| Funds | Funds | Funds | Funds | |||
| £ | £ | £ | £ | |||
| Fundraising events | 739,247 | 80,456 | 819,703 | 655,220 | ||
| Royalties | - | - | - | 3,150 | ||
| Income from hosted pages | - | 915 | 915 | - | ||
| ------------------- | ------------------- | ------------------- | ------------------- | |||
| 739,247 | 81,371 | 820,618 | 658,370 | |||
| ========== | ========== | ========== | ========== | |||
| 2020 | 2020 | 2020 | 2019 | |||
| PRIOR YEAR | 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 | |||
| ========== | ========== | ========== | ========== | |||
| 4. | INVESTMENT INCOME |
|||||
| 2021 | 2020 | |||||
| £ | £ | |||||
| Deposit account interest | 438 | 1,586 | ||||
| Other income | 37 | - | ||||
| ------------------- | ------------------- | |||||
| 475 | 1,586 | |||||
| ========== | ========== | |||||
| 5. | RAISING FUNDS | |||||
| 2021 | 2021 | 2021 | 2020 | |||
| Unrestricted | Restricted | Total | Total | |||
| Funds | Funds | Funds | Funds | |||
| £ | £ | £ | £ | |||
| Cost of organising walks and events | 56,437 | - | 56,437 | 37,945 | ||
| Fundraising and events costs – wages | 158,492 | - | 158,492 | 144,464 | ||
| Other costs | 17,551 | - | 17,551 | 24,601 | ||
| ------------------- | ------------------- | ------------------- | ------------------ | |||
| 232,480 | - | 232,480 | 207,010 | |||
| ========== | ========= | ========== | ========== | |||
| PRIOR YEAR | 2020 | 2019 | ||||
| Total | Total | |||||
| Funds | Funds | |||||
| £ | £ | |||||
| Cost of organising walks and events | 37,945 | 80,011 | ||||
| Fundraising and events costs – wages | 144,464 | 129,478 | ||||
| Other costs | 24,601 | 20,735 | ||||
| ------------------- | ------------------- | |||||
| 207,010 | 230,224 | |||||
| ========== | ========== |
Page 22
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
6. CHARITABLE ACTIVITIES COSTS
| CHARITABLE ACTIVITIES COSTS | |||
|---|---|---|---|
| Grant funding | Support |
Total | |
| of activities | costs | 2021 | |
| £ | £ | £ | |
| Grants (see note 7) | 733,330 | - | 733,330 |
| Consultancy/training – CoEx and LASF | - | 31,853 | 31,853 |
| Support costs (see note 8) | - | 213,521 | 213,521 |
| ------------------- | ------------------- | ------------------- | |
| 733,330 | 245,374 | 978,704 | |
| ========== | ========== | ========== |
CHARITABLE ACTIVITIES COSTS (2020)
| 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 | |
| ========== | ========== | ========== |
7. GRANTS PAYABLE
| 2021 | 2020 | |
|---|---|---|
| Total | Total | |
| Grants | Grants | |
| £ | £ | |
| Advocate | 18,369 | 17,830 |
| Aire Centre | 10,000 | 11,115 |
| Anti Trafficking and Labour Exploitation Unit (ATLEU) | 46,511 | 42,646 |
| Asylum Aid (prev Consonant/Asylum Aid) | 11,764 | 11,838 |
| Asylum Support Appeals Project (ASAP) | 12,060 | 10,000 |
| ATJF (Community Justice Fund) | 200 | 67,044 |
| Bail for Immigration Detainees (BID) | 10,449 | 10,216 |
| Cambridge House Law Centre | 10,163 | 10,000 |
| Canterbury Housing Advice Centre | 10,972 | 10,000 |
| CASCAIDR | 11,263 | 11,388 |
| Citizens Advice Barking and Dagenham | 10,000 | 10,000 |
| Citizens Advice Barnet | 12,027 | 11,446 |
| Citizens Advice Hammersmith & Fulham | 3,150 | 9,300 |
| Citizens Advice in North & West Kent | 10,656 | 10,960 |
| Citizens Advice Oxford | 5,066 | - |
| Citizens Advice RCJ Advice Bureau & Islington | 11,365 | 12,420 |
| Citizens Advice Sutton | 10,125 | 10,000 |
| Citizens Advice Tunbridge Wells & District | 11,160 | 5,806 |
Page 23
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
7. GRANTS PAYABLE (CONTINUED)
| GRANTS PAYABLE (CONTINUED) | ||
|---|---|---|
| 2021 | 2020 | |
| Total | Total | |
| Grants | Grants | |
| £ | £ | |
| Citizens Advice woking | 3,262 | 19,964 |
| Community Language Support Services | 874 | 10,000 |
| Coram Children's Legal Centre | 15,492 | 11,145 |
| Crosslight Advice | - | 9,486 |
| Disability Law Service | 11,353 | 14,192 |
| Ealing Law Centre | 11,892 | 10,393 |
| FRU (Free Representation Unit) | 18,369 | 18,711 |
| Greenwich Housing Rights | 10,188 | 10,000 |
| Hammersmith & Fulham Law Centre | 10,801 | 13,669 |
| Harrow Law Centre | 18,818 | 17,388 |
| Horizon Legal Advcie Clinic | - | 9,832 |
| Independent Workers Union of Great Britain (IWGB) | 11,694 | 27,500 |
| Island Advice Centre | 10,188 | 10,000 |
| Islington Law Centre | 10,703 | 10,094 |
| Just for Kids Law | 10,088 | 10,194 |
| Law Centres Network | - | 12,968 |
| Lewisham Refugee and Migrant Network | 11,611 | 10,160 |
| Mary Ward Legal Centre | 27,682 | 18,869 |
| North Kensington Law Centre | 10,575 | 15,162 |
| Notre Dame Refugee Centre | 5,622 | 5,326 |
| Nucleus Legal Advice Centre | 10,000 | 10,000 |
| Paddington Law Centre | 3,261 | 914 |
| Plus Grants under £5k | - | 104,307 |
| Praxis Community Projects | 10,708 | 10,294 |
| Prisoners' Advice Service (PAS) | 10,025 | 10,266 |
| Project for the Registration of Children as British Citizens (PRCBC) | - | 5,000 |
| Public Law Project | 10,230 | 10,000 |
| Reading Refugee Support Group | 3,002 | 6,446 |
| Refugee Legal Support Athens | 3,406 | 6,866 |
| Release | 11,414 | 10,253 |
| Rolls Building Art & Education Trust | 10,573 | 9,405 |
| South West London Law Centres | 28,676 | 25,447 |
| Southwark Law Centre | 13,015 | 22,603 |
| St Hilda's East Community Centre | 7,296 | 4,617 |
| Tamil Welfare Association (Newham) | 10,000 | 10,000 |
| Tower Hamlets Law Centre | 12,890 | 11,200 |
| University House (Legal Advice Centre) | 11,583 | 11,576 |
| Working Families | 10,000 | 16,333 |
Page 24
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
7. GRANTS PAYABLE (CONTINUED)
| GRANTS PAYABLE (CONTINUED) | ||
|---|---|---|
| 2021 | 2020 | |
| Total | Total | |
| Grants | Grants | |
| £ | £ | |
| World's End Neighbourhood Advice Centre | - | 10,000 |
| Youth Legal | 11,196 | 11,143 |
| Z2K (Zacchaeus 2000 Trust) | 12,446 | 12,648 |
| Remaining Grants Below £5,000 | 129,097 | 23,632 |
| ----------------- | ------------------- | |
| 733,330 | 880,012 | |
| ========== | ========== |
8. SUPPORT COSTS (2021)
| 8. SUPPORT COSTS (2021) |
||||
|---|---|---|---|---|
| Management | Grant | Governance | Total | |
| Support | Costs | 2021 | ||
| Costs | ||||
| £ | £ | £ | £ | |
| Support Costs | 16,584 | 166,651 | 12,840 | 196,075 |
| Support Costs – Service in Kind | - | 17,446 | - | 17,446 |
| ------------------- | ------------------- | ------------------- | ------------------- | |
| 16,584 | 184,097 | 12,840 | 213,521 | |
| ========== | ========== | ========== | ========== | |
| 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 | |
| ========== | ========== | ========== | ========== |
Page 25
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
9. NET INCOME / (EXPENDITURE)
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Net income/(expenditure) is stated after charging/(crediting): | ||
| Auditors' remuneration | 8,600 | 11,700 |
| ========== | ========== |
10 . TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2021 (2020: £Nil).
TRUSTEES'EXPENSES
£0 (2020: £235) 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 | |
| 2021 | 2020 | |
| £ | £ | |
| Wages and Salaries | 262,710 | 258,964 |
| Social Security Costs | 25,712 | 25,641 |
| Pension Costs | 9,199 | 8,476 |
| ------------------- | ------------------- | |
| 297,621 | 293,081 | |
| ========== | ========== |
The remuneration costs including employment benefits, paid to key management personnel of the charity during the year was £133,150 (2020: £121,877).
There were no employees earning £60,000 or more during the year (2020: Nil).
The average number of employees during the period was 8 (2020: 6).
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 8 (2020: 6) employees. The charity's contribution rate to the scheme is 5%.
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Trade debtors | 2,948 | 1,343 |
| Prepayments and accrued income | 65,341 | 8,585 |
| ------------------ | ------------------ | |
| 68,289 | 9,928 | |
| ========== | ========== |
Page 26
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Trade creditors | 12,213 | 2,550 | |||
| Accruals and deferred income | 17,754 | 24,760 | |||
| Grants payable | 200,443 | 206,345 | |||
| Other taxes and social security | 7,657 | 11,674 | |||
| Other creditors | 1,244 | 1,317 | |||
| ------------------ | ------------------ | ||||
| 239,311 | 246,646 | ||||
| ========== | ========== | ||||
| 14. | GRANT COMMITMENTS | ||||
| 2021 | |||||
| £ | |||||
| Grant commitments at 1 January 2021 | 206,345 | ||||
| Grant commitments charged to the SOFA | in the period (note 7) | 733,330 | |||
| Grants paid in the year | (739,232) | ||||
| -------------------------- | |||||
| Grant commitments at 31 December 2021 | 200,443 | ||||
| ============ | |||||
| 15. | ANALYSIS OF NET ASSETS BETWEEN | FUNDS | |||
| 2021 | 2020 | ||||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Fund | Funds | Funds | ||
| £ | £ | £ | £ | ||
| Current assets | 608,887 | 10,000 | 618,887 | 614,780 | |
| Current liabilities | (239,311) | - | (239,311) | (246,646) | |
| ------------------ | ------------------ | ------------------ | ------------------ | ||
| 369,576 | 10,000 | 379,576 | 368,134 | ||
| ========== | ========== | ========== | ========== |
Page 27
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
16. MOVEMENT IN FUNDS
| Movement | At | |||
|---|---|---|---|---|
| At 1.1.21 | In funds | 31.12.21 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 288,257 | 81,319 | 369,576 | |
| Restricted Fund | 79,877 | (69,877) | 10,000 | |
| ------------------------ | ----------------------- | ---------------------- | ||
| TOTAL FUNDS | 368,134 | 11,442 | 379,576 | |
| ========== | ========== | ========== | ||
| Net movement in funds, included in the above | ||||
| are as follows: | ||||
| Transfer | Movement | |||
| Income | Expenditure | between funds | in funds | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 828,355 | (671,255) | (75,781) | 81,319 |
| Restricted funds | ||||
| Restricted Fund | 394,271 | (539,929) | 75,781 | (69,877) |
| ------------------------ | ------------------------ | ---------------------- | ---------------------- | |
| TOTAL FUNDS | 1,222,626 | (1,211,184) | - | 11,442 |
| ============ | ============ | =========== | ========== | |
| Comparatives for movement in funds | ||||
| Net | ||||
| movement | At | |||
| At 1.1.20 | in funds | 31.12.20 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 248,552 | 39,705 | 288,257 | |
| Restricted funds | ||||
| 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 |
| ============ | =========== | ============ | ============ |
Page 28
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
17. RELATED PARTY DISCLOSURES
During the period the Trust made grants to South West London Law Centres of £28,602 (2020: £25,447). . 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 £10,188 (2020: £10,000); University House Legal Advice Centre £11,717 (2020: £11,576); Mary Ward Legal Centre £12,760 (2020: £18,869); Public Law Project £10,230 (2020: £ I 0,000). 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 £Nil (2020: £12,420) 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 £10,025 (2020: £10,266) 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 £Nil (2020: £42,244) from and paid £947 (2020: £2,815) 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 29
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
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
| 2020 | |||
|---|---|---|---|
| Unrestricted | Restricted | Total | |
| funds | fund | Funds | |
| £ | £ | £ | |
| INCOME FROM | |||
| Donations and legacies | 254,010 | 427,344 | 681,354 |
| Other trading activities | 617,220 | 41,150 | 658,370 |
| Investment income | 1,586 | - | 1,586 |
| ----------------- | ------------------- | ------------------------- | |
| Total | 872,816 | 468,494 | 1,341,310 |
| ========== | ========== | ========== | |
| EXPENDITURE ON | |||
| Raising funds | |||
| Charitable activities | 192,010 | 15,000 | 207,010 |
| Grants | 381,044 | 498,968 | 880,012 |
| Support costs | 180,497 | 20,043 | 200,540 |
| ------------------- | ------------------- | ----------------------- | |
| Total | 753,551 | 534,011 | 1,287,562 |
| ========== | ========== | =========== | |
| NET INCOME | 119,265 | (65,517) | 53,748 |
| TRANSFER BETWEEN FUNDS | (79,560) | 79,560 | - |
| NET MOVEMENT IN FUNDS | 39,705 | 14,043 | 53,748 |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 248,552 | 65,834 | 314,386 |
| ------------------- | ------------------ | -------------------- | |
| TOTAL FUNDS CARRIED | 288,257 | 79,877 | 368,134 |
| FORWARD | |||
| ========= | ========= | ========= |
Page 30