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← London Legal Support Trust

2023-12-31-accounts

Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

REGISTERED COMPANY NUMBER: 04930926 (England & Wales) REGISTERED CHARITY NUMBER: 1101906

REPORT OF THE TRUSTEES AND AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 FOR

LONDON LEGAL SUPPORT TRUST

Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 December 2023

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 & 18
Notes to the Financial Statements 19 to 29

Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

REPORT OF THE TRUSTEES

for the Year Ended 31 December 2023

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 2023. 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 various 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. In recent years we have increased our income by applying for grant funding, with which to further support our benificiaries' ever increasing needs, from large grant funding organisations, such as the City Bridge Foundation and the Big Lottery Fund. We also 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 fairly accessible to all.

Our People:

Our President:

The Rt. Hon. the Baroness Carr of Walton-on-the-Hill

Our Patrons:

The Rt. Hon. the Baroness Hale of Richmond The Rt. Hon. the Lord Burnett of Maldon The Rt. Hon. the Lord Etherton The Rt. Hon. the Lord Clarke of Stone-cum-Ebony The Rt. Hon. Lord Justice Haddon-Cave The Rt. Hon. the Lord Thomas of Cwmgiedd The Rt. Hon. the Lord Neuberger of Abbotsbury The Rt. Hon. the Lord Phillips of Worth Matravers

Our Trustees:

Richard Dyton (Chair) James Harper Graham Huntley Amanda Illing Joy Julien Sarah McKeown Rodger Pressland (Treasurer) Katherine Pasfield (resigned 22 November 2023) Marc Sosnow Emma Turnball Alistair Woodland Sophie Hay Melanie Anne Pope (resigned 13 June 2024) Candice Carboo-Ofulue Joanna Vincent (resigned 26 January 2023) Conchita Anastasi

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Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

REPORT OF THE TRUSTEES

for the Year Ended 31 December 2023

Key Personnel:

Nezahat Cihan - CEO (Company Secretary) Bob Nightingale - Head of Fundraising and Head of Engagement and Relations Philippa Hicks - Events Manager and Head of Events and Fundraising Rosa Coleman - Project Manager and Head of Sector Support and Grants Joe Bibby - Head of Operations (From September 2023)

Other Personnel:

Nicola Hewitt - Development and Partnerships Manager Sunday Babade - Finance Officer (Left March 2023) Katie Isherwood - Events and Fundraising Co-ordinator Curtis Howett - Events and Fundraising Co-ordinator Sundus Abdullahi - Development Officer Nikki Dudley - Communications and Marketing Manager (Left December 2023) Christopher Scutt - Senior Programme Manager (From September 2023) Lily Jane Smith - Communications and Marketing Officer (Left January 2023)

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 Registered Charity no: 1101906

Our Auditors:

UHY Hacker Young Thames House Roman Square Sittingbourne Kent ME10 4BJ

Our Bankers:

CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

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Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

REPORT OF THE TRUSTEES

for the Year Ended 31 December 2023

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. Pre Covid, in our May 2019 walk, 15,000 walkers including juiciary; barristers; solicitors; paralegals; clerks, law students and other legal community members walked and raised over £895,000 for free legal advice services in London. After that COVID intervened and fundraising dropped, but in 2023 the Walk regained its momentum and over 16,000 people walked, raising £968,000.

Support for our events:

The support we receive from the Law Society is outstanding. Nearly all of 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.

“The need for free legal advice charities has grown dramatically in the last three years. The number of people needing specialist help, especially with debt, housing and benefits has grown significantly. So, London Legal Support Trust's fundraising is more important than ever."

The Rt. Hon. the Lord Burnett of Maldon

Walk the Thames

A half or full marathon that starts at London Bridge or Putney and ends at Hampton Court. In 2023 138 walkers raised £13,310.

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Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

REPORT OF THE TRUSTEES

for the Year Ended 31 December 2023

Regional walks

We continue to organise the walks in Guildford; Eastbourne; Tunbridge Wells; Hastings; Brighton; Chichester; Reading; Southampton; Oxford, Crawley and Hackney. These raise funds for the advice centres in their local areas.

Over 1,300 people took part in the 11 walks in 2023 and between them raised £81,455 (2022: £78,328)

Other fundraising events

The Big Half Marathon: £2,158 (2022: £3,417) The London – Brighton Cycle: £6,140 (2022: £10,147) Legal Walkies: £2,807 (2022: £3,926) The Great Legal Quiz: £4,504 (2022: £5,330) The Great Legal Bake: £22,929 (2022: £19,196) Abseil: £6,222 (2022: £14,417) Spartan: £1,075 (2022: £1,986) Skydive: £16,793 (2022: N/A) Other events: £6,144 (2022 N/A)

Individual and Corporate partnerships

Champions for Justice

LLST organised recruitment events for Champions for Justice, and these resulted in the recruitment of new Champions at each level. Champions' dinners were hosted by Gatehouse Chambers, A&O Shearman and Clifford Chance in 2023. New Champions include 4 new Champions from A&O Shearman following the dinner hosted there. The fundraising efforts have also resulted in further personal approaches being made to potential Champions through dinners and meetings, which are in cultivation and several of these are expected to sign up in the near future. The money raised from Champions is being put towards the cost of living crisis work, to expand the advice services available across the London Boroughs.

Regular Donors

Regular donors giving monthly are thanked as part of the stewardship programme.

Corporate Partnerships

During the year LLST enjoyed the financial and in-kind support by a list of law firms. We continued working on new firm trusts and foundations and made several applications for amounts under £10k, including to Cummins who gave £5,000 unrestricted money.

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Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

REPORT OF THE TRUSTEES

for the Year Ended 31 December 2023

Partnership Work with other funders:

Advice Workforce Development Partnership (AWDF)

The Addressing Skills Gap research (2022) listed a number of recommendations for funders and advice organisations to work together to start responding to the skills shortages within the sector. A group of funders, including Trust for London, the City Bridge Foundation, the Paul Hamlyn Foundation and the National Lottery Community Foundation, contributed to pooled funding to start working on some of these recommendations. Greater London Authority and The Legal Education Foundation also support projects that align with ths work. LLST leads a steering group, and several Task and Finish groups who help guide this work. The Advice Workforce Development Fund was aligned with the London Funders' Propel initiative to provide a single application portal and increase partnership opportunities.

The AWDF Partnership Fund, which operates under the London Funders' Propel initiative has provided funding to 8 large partnership bids that deliver services to test some of the recommendations identified in the Addressing Skills gap research. Meanwhile, the steering group, through its task and finish groups, has been looking at other factors like Pay and Conditions and Capacity Building that impact the advice workforce. The partnership is also looking to develop a way to coordinate services to help the workforce in the long term.

London Funders Propel Initiative

A year into the delivery, the Propel initiative will support organisations led by and for disadvantaged groups, including young people, deaf and disabled people, and communities experiencing racial inequality. LLST was very pleased to see advice workforce issues in London prioritised under this initiative's Robust Safety Net strand and aligned with all of the workforce development partnership work under this initiative. LLST worked with the London Funders, contributing with funders and advice sector represntatives to design the grant-making process, with eight organisations receiving funding to begin their 'test and learn' work in 2023.

Improving Management and Infrastructure - Centres of Excellence (CoEx)

With generous continuous support from the City Bridge Foundation, and the National Lottey Community Fund, 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 centres and other advice agencies. The programme is not a quality mark nor simply a pass/fail assessment. It is an offer of support through an ongoing process of continuous development with some funding attached. There are opportunities for training, peer support, consultancy assistance and partnership working. There is also a funded Employee Assistance Programme.

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 everchanging landscape for free legal advice centre managers, how they are operating and where support would make the greatest impact. In mid-2023 we began a full review of the programme to ensure it is best serving the needs of the sector. Consultants began scoping via interviews and focus groups with key stakeholders, including current grantees. A final report is expected in 2024.

London Specialist Advice Forum

The London Specialist Advice Forum was created in 2020 after a need was identified for Centres of Excellence Agencies to have a space to share ideas, discuss issues, and offer peer support. In 2023 there were 196 attendess across the four

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Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

REPORT OF THE TRUSTEES

for the Year Ended 31 December 2023

London Specialist Advice Forum (continued)

main Forum meetings of the year and sub-group meetings. These smaller group meetings focus on specific topics including Community Care, SQE Apprentice peer support, and Legal Aid Billing Coordinators. We had speakers and attendees from a diverse range of organisations, including independent advice agencies, Law Centres and Citizens Advice, University House Legal Advice Centre, Public Law Project, Public Interest Law Centre, the Law Centres Network, the Runneymede Trust and funders such as the Legal Education Foundation, East End Community Foundation, and the John Ellerman Foundation. A steering group was established in 2021 to provide guidance and direction for the Forum, and ensure it remains sector-led. 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 resouces. An in-person Forum meeting and sector social at the end of 2023 provided a chance for advice agencies to connect in person.

Billing Coordinator Project with the Legal Education Foundation

The third Billing Coordinator Project, part funded by the Legal Education Foundation and City Bridge Foundation, came to an end in 2023. This pilot project built on successful previous iterations including an initial test project LLST did with South West London Law Centres to support legal advice agencies with their legal billing.

The project aims to provide training and financial resources to a number of legal advice agencies to improve their legal aid billing efficiency, and clear backlog files. A dedicated staff member for billing allows agencies to address any outstanding backlog cases to be reviewed and processed.

The third project saw recruitment of billing coordinators placed at seven advice agencies. Due to recruitment difficulties, each agency started as they were able so the project ran from April 2022 to late 2023. In 2023 under this project over 400 bills were progressed (sent to the Legal Aid Agency, approved and paid, or progressed in another way), and over £245,000 of income was generated for the seven agencies. The third project also saw the delivery of a 'cost master class' training programme, run by DG Legal, for the wider advice sector nationally.

Cost of Living Advice Project

The Cost of Living Advice Project is a partnership between the Greater london Authority (GLA), London Legal Support Trust (LLST) and London Citizens Advice network in response to the cost of living crisis. The GLA are funding the LCA network and LLST Centres of Excellence (CoEx) to work in partnership. The funding aims to increase advisor capacity across the wider London advice sector, to deliver an advice model that responds to the needs of Londoners struggling with the cost of living, and to extend the sector's reach to support more Londoners. We funded 21 delivery partners under this project in 2023, as well as working strategically with LCA and the GLA to discuss wider sector issues.

Throughout 2023, over 10,000 clients were advised by our funded delivery partners through the Cost of Living project, with over £4.5m of income improvements generated for Londoners. A further 12 months of funding from Autumn 2023 allows this project to continue into 2024.

Money Saving Project

LLST continues to support the free legal advice organisations through providing money savings groups, education about discounts or exemptions available to charities and managing in kind donations from law firms or chambers. Specific arrangements with suppliers have been negotiated to save money for charities with regard to staionery, photocopiers and printers, second hand legal texts, franking machines, energy costs, software, hosted cloud solutions, CRM systems, storage solutions, telephony and more.

In 2023 organisations also benefitted from training we funded on various topics including Resilience and Reflective Practice, Legal Aid contracting, GDPR, Governance, Risk Management, Supervision, Trauma-informed Theories and Principles, Wellbeing, and more.

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, supported by the City Bridge Foundation and the National Lottery Community Fund continued to support free specialist legal advice providers in 2023.

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Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

REPORT OF THE TRUSTEES

for the Year Ended 31 December 2023

Working with other organisations/funders (continued)

Following the successful delivery of Year 1 of the cost of living crisis project, we are pleased to continue a partnership with the Greater Loandon Authority (GLA) who provide the funding for a number of our CoEx to provide vital services to those affected by the cost of living crisis. We work very closely with London Citizens Advice Partnership on this initiative that ensures those who need advice on the cost of living crisis receive our help on different levels.

LLST and a group of funders and advice sector representatives worked together on workforce development issues under London Funders' Propel initiative. We were delighted to join our forces with the Trust for London and the City Bridge Foundation, to create pooled funding to start responding to some of the recommendations that were identified in our Addressing Skills Gap report. The National Lottery Community Fund, the Legal Education Foundation, Paul Hamlyn Foundation and Greater London Authority are also partners on this work and contribute their funding and expertise in the area of advice workforce. London Funders who oversees the Propel initiative is a member of the steering group. Advice sector representatives include Law Centres Network, Advice UK, Advice Services Alliance (ASA), Refugee Action, Toynbee Hall, Inclusion London, Citizens Advice, Community Links, DAYMER, Centre for Armenian Advice and Information, University House Legal Advice Centre, East European Resource Centre who have played a huge role in developing this. 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 the 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 law firms as well as creating opportunities to bring the city firms and voluntary sector to meet.

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, and the Allen and Overy Client Account Interest Scheme. New partnerships are also being cultivated with corporates in the legal sector by making new approaches for sponsorship of the Walk.

Distributing Grants

Total grants distributed in 2023: £2,649,243 (2022: £1,071,909).

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 £1,590,484 (2022: £806,199) as grants to our CoEx. This includes restricted and unrestricted payments, as grants and partnership payments.

Our non-CoEx beneficiaries meanwhile received £1,058,809 (2022: £265,710) in total grant payments. In both cases these are significant year on year increases.

Direct Fundraising by Advice Agencies

Over £327,000 (2022: £297,000) 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 £3,816,414 raised, £2,649,293 was paid out as partnership payments and grants and the net income for the year was £368,390 (includes £184,714 restricted). As reported in our 2022 accounts, the UK economic climate for 2023 had become our prime financial concern post COVID. The concern continues, majorly in terms of the pressures (both financial and workload demands) on our benificiary organisations and, therefore, demands on us for funding. However, both our events and grants income streams have remained strong. This, together with our close expenditure monitoring and regular cash flow forecasting, as referred to on page 8, enables us to remain confident in our ability to to remain a going concern through 2024, 2025 and beyond.

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Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

REPORT OF THE TRUSTEES

for the Year Ended 31 December 2023

Financial review – financial policies, reserves policy, risk management (continued)

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. Given the current returns on deposit accounts, in conjunction with the level of funds held at various points in the year, we have now agreed to open a CAF Charity Deposit Platform, to improve our level of return on monies on deposit. This will be managed by the Head of Operations, in conjunction with our Honorary Treasurer, with oversight from the Finance and All Purposes sub-committee.

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 free* reserves sufficient to maintain LLST's operations for 8 months. In the event of a worst case scenario, this should enable LLST to wind down/cease operating in an orderly fashion.

The free* reserves of £631,550 at the year end, equate to just over one year's worth of the charity's normal operating expenditure. This is more than 50% above the £400,000 required by our reserves policy, but such excesses do occur from time to time, due to the ever changing timings of events/grants income and project expenditures. It is not our intention to hold excessive reserves, given our beneficiaries' ever growing needs, but we will always manage our funds in a controlled and considered manner.

*Free reserves = unrestricted reserves, less any designated reserves, less the net book value of any fixed assets Restricted reserves are maintained separately and do not count in this process.

Risk Management

LLST has identified and reviewed major risks, in particular, those related to its operations and finances and is satisified 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 our 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 financial management and governance policies in place to ensure that all of its activities are implemented in line with these policies to prevent/mitigate against the possibility of 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

As mentioned earlier, under the financial review section, despite the poor economic climate in the UK, with many individuals struggling with the cost of living crisis, both our events and grants income streams have held up well. This is due to the continuing generosity of our event participants and grant funders, and to our staff team's high work ethics and abilities. We are extremely grateful to all concerned.

Our 2023 income, at £3,816,414, is £1,784,804 up on 2022's, with increases in both events and grants income. This has enabled us, in turn, to provide greater funding to our beneficiary organisations, whose demands for service continue rising year on year, whilst leaving us in a strong financial position ourselves.

We are hopeful that the charity's main event, the London Legal Walk, will again improve upon 2023's result in 2024. We also now have significant multi year funding secured from our partnerships with a number of generous funders, which should see our 2024 income exceed that of 2023. Together with continuing close control of our expenditure, our growing income means that, not only are we able to do more for our beneficiaries, but also continue to maintain sufficient free

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LONDON LEGAL SUPPORT TRUST

REPORT OF THE TRUSTEES

for the Year Ended 31 December 2023

Going Concern (continued)

reserves going forward a number of years. The trustees are, therefore, confident in the charity's ongoing viability into the forseeable future. All commitments will continue to be paid, and restrictions will only be placed on either the type or level of financial support given to our beneficiaries, to the extent that our income constrains such support.

Given the above scenario, the trustees therefore believe that the Going Concern basis is still appropriate and have prepared the statutory accounts on this basis.

Structure, governance, management, stement 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

Threre must be a minimum of three and a maximum of twenty 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 the CEO then seek suitable outside candidates. A panel made up of from existing trustees interviews proposed candidates, and a report is made to the board for pre-approvals. The selected candidate(s) stand for the trustee(s) position(s) 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 and team members) and about the role and responsibilities of trustess and general governance etc. This includes signposting to the relevant section of the Charity Commission website.

The trustee board has overall responsibility for the strategic governance. LLST's board has five sub-committees: Finance and General Purposes; Diversity Equality and Inclusion; Grants, HR and Fundraising and Communications. These sub-committees are governed by Terms of Reference and they make recommendations to the board for final decisions. Some responsibility, for lesser decision making, may be delegated, from time to time, by the board, to a sub-committee.

The CEO has day to day responsibility for the running of the charity and reports to the trustees at regular board meetings.

In conjunction with the HR sub-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 the HR sub-committee before the information is sent to the wider trustee board for approval. In the case of conflict of interest, the CEO is replaced by the treasurer in communicating this information to the HR sub-committee and wider trustee board.

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 and 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.

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LONDON LEGAL SUPPORT TRUST

REPORT OF THE TRUSTEES

for the Year Ended 31 December 2023

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 is now Policy Director at Legal Aid Practitioners Group (LAPG).

Amanda Illing is the CEO of Gatehouse Chambers. LLST are sub-let tenants of Gatehouse Chambers. Amanda is also married to David Wolfe KC who owns Wakelyns Farm in Suffolk. LLST stayed at Wakelyns for its staff strategy retreat in 2022.

Our thanks

2023 saw our events return to pre-COVID levels for both attendance and fundraising.

We thank all of the firms, chambers, courts and organisations that took part in the 2023 events and helped us to raise a total of £1,121,178 and those who donated to LLST directly or sponsored a friend, or colleague or family member who took part in one of the LLST events.

The Lord Chief Justice helped enormously with videos and messages in his final year.

We also thank trusts and foundations and other funder partners that have worked with us to ensure people across London and the South East have access to justice.

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 to continue providing their much needed, often vital, services.

Finally, we thank all our trustees who have been very generous with their time, knowledge and experience to provide much needed advice and guidance.

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 Ireland".

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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LONDON LEGAL SUPPORT TRUST

REPORT OF THE TRUSTEES

for the Year Ended 31 December 2023

STATEMENT OF TRUSTEES' RESPONSIBILITIES (continued)

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

DISCLOSURE OF INFORMATION TO AUDITORS

In so far as the trustees are aware:

AUDITORS

UHY Hacker Young were re-appointed as our auditors at the Annual General Meeting in September 2024.

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 23 September 2024 and signed on its behalf by:

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Mr Francis Richard Ross Dyton - Trustee

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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LONDON LEGAL SUPPORT TRUST

Opinion

We have audited the financial statements of London Legal Support Trust (the 'charitable company') for the year ended 31 December 2023 which comprise the Statement of Financial Activities, the Balance Sheet, Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 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:

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 group 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 those 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 statement 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 other information comprises the information included in the report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the financial statements. 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.

Our resonsibility 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 course of our 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 our audit:

Page 12

Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LONDON LEGAL SUPPORT TRUST

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.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of the trustees for the financial statements

As explained more fully in the statement of trustees' responsibilities set out on pages 10 and 11 the trustees 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 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 the 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 the 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:

How the audit was considered capable of detecting irregularities, including fraud:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

Page 13

Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LONDON LEGAL SUPPORT TRUST

We assessed the susceptability of the charitable company's accounts to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: https://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 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.

Tracey Moore BFP ACA (Senior Statutory Auditor)

For and on behalf of UHY Hacker Young

Chartered Accountants and Statutory Auditor Thames House Roman Square Sittingbourne Kent. ME10 4BJ

Date: 30 October 2024

Page 14

Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2023

Notes
INCOME FROM:
Donations and legacies
2
Other trading activities
3
Investment income
4
Total Income
EXPENDITURE ON:
Raising funds
5
Charitable activities
6 & 7
Grants
Partnership payments
Support costs
Total Expenditure
NET INCOME / (EXPENDITURE)
TRANSFER BETWEEN FUNDS
17
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
168,851
793,187
25,305
987,343
311,487
270,000
45,000
177,180
803,667
183,676
(39,680)
143,996
490,832
634,828		 Restricted
funds
£
2,501,080
327,991
-
2,829,071
-
2,134,293
200,000
310,064
2,644,357
184,714
39,680
224,394
244,474
468,868		 2023
Total
funds
£
2,669,931
1,121,178
25,305
3,816,414
311,487
2,404,293
245,000
487,244
3,448,024
368,390
-
368,390
735,306
1,103,696		 2022
Total
funds
£
1,159,645
868,234
3,731
2,031,610
298,052
1,071,909
-
305,920
1,675,881
355,729
-
355,729
379,577
735,306

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 29 form part of these financial statements.

Page 15

Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2023

Notes
FIXED ASSETS
Tangible fixed assets
12
CURRENT ASSETS
Debtors
13
Cash at bank
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
NET ASSETS
FUNDS
17
Unrestricted Funds:
General fund
Restricted Funds
TOTAL FUNDS		 Unrestricted
funds
£
3,278
57,537
1,213,928
1,271,465
-639,915
631,550
634,828		 Restricted
funds
£
-
-
468,868
468,868
-
468,868
468,868		 2023
Total
funds
£
3,278
57,537
1,682,796
1,740,333
(639,915)
1,100,418
1,103,696
634,828
468,868
1,103,696		 2022
Total
funds
£
-
66,099
1,021,000
1,087,099
(351,793)
735,306
735,306
490,832
244,474
735,306

The notes on pages 19 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 23 September 2024 and were signed on its behalf by:

Mr Francis Richard Ross Dyton - Trustee

Mr Rodger Douglas Pressland - Trustee

Page 16

Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2023
Notes
Cash flows from operating activities
Cash generated from operations
A
Net cash provided by operating activities
Cash flows from investing activities
Interest received
Purchase of tangible fixed assets
Net cash provided by investing activities
Change in cash and cash equivalents in the reporting period
B
Cash and cash equivalents at the beginning of the reporting period
Cash and cash equivalents at the end of the reporting period		 2023
£
640,217
640,217
25,305
(3,726)
21,579
661,796
1,021,000
1,682,796		 2022
£
466,670
466,670
3,731
-
3,731
470,401
550,599
1,021,000

Page 17

Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

NOTES TO THE STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2023

A. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the Statement of Financial Activities)
Adjustments for:
Depreciation charge
Interest received
(Increase) / decrease in debtors
(Decrease) / increase in creditors
Net cash provided by operations
B. ANALYSIS OF CHANGES IN NET CASH FUNDS
At 1 January
2023
£
Cash at bank and in hand
1,021,000
Total cash and cash equivalents
1,021,000		 2023
2022
£
£
368,390
355,729
448
-
(25,305)
(3,731)
8,562
2,190
288,122
112,482
640,217
466,670
At 31 December
Cashflows
2023
£
£
661,796
1,682,796
661,796
1,682,796

Page 18

Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2023

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 fiancial statements have been prepared in accordance with the Statement of Recommended Practice for Charities (Charities SORP (FRS 102)) (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 (FRS 102) and the Companies Act 2006.

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 registerd office is: 1 Lady Hale Gate, London, WC1X 8BS.

Going Concern

As part of the trustee's assessment of going concern, they have prepared cash flow projections to the end of 2025. The projections have been prepared on an appropriate basis, taking into account the current economic conditions that exist. After making appropriate enquiries, 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 ongoing concern basis is still appropriate and have prepared the accounts on the ongoing 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.

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

LLST is a registered company and charity and therefore is not liable for corporation tax on income derived on its charitable activities to the extent that they are applied for charitable purposes. No tax charge has arisen in the year.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Page 19

Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2023

1. ACCOUNTING POLICIES continued

Fund accounting continued

Restricted funds are funds which are to be used in accordance with the specific restrictions imposed by the donors or which have been raised by the charity for particular purposes. The cost 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.

Tangible Fixed Assetds

Tangible fixed assets are stated at cost less depreciation. In the years of acquisition and disposal depreciation is charged proportionatally to the period of ownership to the nearest month.

Depreciation has been calculated at the following annual rates, in order to write off each asset over its estimated useful life:

Computer Equipment 3 years straight line

The charity's capitalisation policy (with effect from 2023), is to capitalise individual assets costing over £1,000.

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 wil 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 advance payment for the goods or services it must provide. Provisions are measured at the best estimates 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

Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2023

2. DONATIONS AND LEGACIES
Advice Funders Collaboration
Allen & Overy LLP
Amanda Illing
Andrew Cork
Beatrice Russ
Bloomberg LP
C Calder
City Bridge Trust
Cummins Ltd
Dechert LLP
Freshfields
Graham Huntley
Greater London Authority (GLA)
GSK
Guy Beringer
Hogan Lovells
J Clark
J de Waal
J Martin Family fund
J Sargant
Katten Munchin Rosenman UK LLP
Legal Education Foundation
Mica Levi
Morgan, Lewis & Bockius UK LLP
National Lottery
Paul Hamyln
Trust For London
5RB
Others - less than £1,000
Services in kind received		 2023
Unrestricted
funds
£
-
15,000
1,200
7,200
1,200
1,991
1,200
11,900
3,957
1,000
20,000
4,800
-
5,000
1,200
45,000
-
1,000
-
-
3,925
-
-
1,000
-
-
-
4,000
14,282
144,855
23,996
168,851		 2023
Restricted
funds
£
10,000
-
-
-
-
-
-
1,168,433
-
-
-
-
906,666
-
-
-
-
-
-
-
-
-
-
-
314,981
16,000
85,000
-
-
2,501,080
-
2,501,080		 2023
Total
funds
£
10,000
15,000
1,200
7,200
1,200
1,991
1,200
1,180,333
3,957
1,000
20,000
4,800
906,666
5,000
1,200
45,000
-
1,000
-
-
3,925
-
-
1,000
314,981
16,000
85,000
4,000
14,282
2,645,935
23,996
2,669,931		 2022
Total
funds
£
19,000
10,000
-
-
-
-
-
260,692
-
1,000
40,000
-
513,333
-
1,200
30,000
1,600
-
2,000
5,000
-
78,540
5,625
-
156,583
-
-
-
12,219
1,136,792
22,853
1,159,645

In 2022, of total donations and legacies totalling £1,159,645, £131,497 related to unrestricted funds and £1,028,148 to restricted funds.

Page 21

Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2023

3. OTHER TRADING ACTIVITIES
Fundraising events
Income from hosted pages
Prior Year
Fundraising events
Income from hosted pages
4. INVESTMENT INCOME
Deposit account interest
5. RAISING FUNDS		 2023
Unrestricted
funds
£
793,187
-
793,187
2022
Unrestricted
funds
£
570,034
510
570,544		 2023
Restricted
funds
£
327,991
-
327,991
2022
Restricted
funds
£
297,690
-
297,690		 2023
Total
funds
£
1,121,178
-
1,121,178
2022
Total
funds
£
867,724
510
868,234
2023
Unrestricted
funds
£
25,305
25,305		 2022
Total
funds
£
867,724
510
868,234
2021
Total
funds
£
819,703
915
820,618
2022
Unrestricted
funds
£
3,731
3,731
RAISING FUNDS
Cost of organising walks and events
Fundraising and events costs - wages		 2023
Unrestricted
funds
£
114,287
197,200
311,487		 2023
Restricted
funds
£
-
-
-		 2023
Total
funds
£
114,287
197,200
311,487		 2022
Total
funds
£
85,718
212,334
298,052

In 2022, all expenditure on raising funds was derived from unrestricted funds.

Page 22

Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2023

6. CHARITABLE ACTIVITIES COSTS
Grants & Partnership Payments (see note 7)
Consultancy/training
Support costs (see note 8)
Prior Year
Grants (see note 7)
Consultancy/training
Support costs (see note 8)
7. GRANTS PAYABLE
2023
Partnership
Payments
£
Advice UK
-
Advice4Renters
-
Advocate
-
Aire Centre
-
Anti Trafficking and Labour Exploitation Unit (ATLEU)
10,000
Asylum Aid (prev Consonant/Asylum Aid)
Asylum Support Appeals Project (ASAP)
-
Bail for Immigration Detainees (BID)
-
BHT Sussex
10,000
Cambridge House Law Centre
10,000
Camden Community Law Centre
10,000
Canterbury Housing Advice Centre
-
Cardinal Hume Centre
-
CASCAIDR
-
Centre for Armenian Info
-
Citizens Advice Barking and Dagenham
10,000
Citizens Advice Barnet
10,000
Citizens Advice in North & West Kent
10,000
Citizens Advice Sutton
-
Citizens Advice Tunbridge Wells & District
-
Citizens Advice Wandsworth
-
Community Links
-
Coram Children's Legal Centre
-
Day-Mer
-
Disability Law Service
10,000
Ealing Law Centre
10,000
Sub-total to page 24
90,000		 Grant funding
of activities
£
2,649,293
-
-
2,649,293
Grant funding
of activities
£
1,071,909
-
-
1,071,909
2023
Grants
£
94,356
12,049
31,803
10,350
2,728
10,358
11,981
12,358
1,156
47,258
375
10,373
10,000
7,309
10,000
-
2,430
6,884
10,000
-
139,735
10,000
11,307
10,000
23,186
50,929
536,925		 Support
costs
£
-
41,028
446,216
487,244
Support
costs
£
-
16,958
288,962
305,920
2023
Total
£
94,356
12,049
31,803
10,350
12,728
10,358
11,981
12,358
11,156
57,258
10,375
10,373
10,000
7,309
10,000
10,000
12,430
16,884
10,000
-
139,735
10,000
11,307
10,000
33,186
60,929
626,925		 Total
2023
£
2,649,293
41,028
446,216
3,136,537
Total
2022
£
1,071,909
16,958
288,962
1,377,829
2022
Total
Grants
£
-
12,075
27,363
10,030
16,292
11,452
12,013
13,498
23,828
26,667
10,125
10,175
-
7,583
-
10,000
11,589
10,998
10,320
11,141
-
-
11,602
-
10,705
27,207
284,663

Page 23

Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2023

7. Grants Payable - continued
2023
Partnership
Payments
£
Sub-total from page 23
90,000
East European Resource Centre
-
FRU (Free Representation Unit)
-
Greenwich Housing Rights
10,000
Hackney Community Law Centre
10,000
Hackney Migrant Centre
-
Hammersmith & Fulham Law Centre
10,000
Harrow Law Centre
10,000
Inclusion Barnet
-
Independent Parental Special Education Advice (IPSEA
-
Independent Workers Union of Great Britain (IWGB)
-
Indoamerican Refugee & Migrant Organisation (IRMO
-
Island Advice Centre
10,000
Islington Law Centre
10,000
Just for Kids Law
-
Law Centres Network
-
Lewisham Refugee and Migrant Network
10,000
Mary Ward Legal Centre
10,000
Migrants Organise
-
Money A&E
-
North Kensington Law Centre
10,000
Notre Dame Refugee Centre
-
Nucleus Legal Advice Centre
-
Praxis Community Projects
10,000
Prisoners' Advice Service (PAS)
-
Public Law Project
-
RCJ Advice & Islington Citizens Advice
5,000
Refugee Action
-
Refugee Legal Support (RLS)
-
Release
-
Rolls Building Art & Education Trust
-
South West London Law Centres
10,000
Southwark Law Centre
10,000
St Hilda's East Community Centre
-
Support Through Court (London)
-
Tamil Welfare Association (Newham)
10,000
Tax Aid & Tax Help for Older People (Bridge The Gap)
-
Tower Hamlets Law Centre
10,000
Toynbee Hall
-
University House (Legal Advice Centre)
10,000
Working Families
-
Youth Legal and Resource Centre
-
Z2K (Zacchaeus 2000 Trust)
-
Remaining Grants £5,000 or Below
-
245,000		 2023
Grants
£
536,925
10,000
29,816
67,709
2,368
5,901
33,700
60,695
158,285
7,545
10,631
50,000
30,612
35,774
14,619
228,927
106,459
124,852
6,544
58,499
266
6,113
41,045
-
10,000
15,003
12,185
10,000
10,263
10,323
10,956
113,834
72,145
6,182
7,149
36,552
7,006
2,896
10,000
168,198
12,336
39,217
90,343
132,420
2,404,293		 2023
Total
£
626,925
10,000
29,816
77,709
12,368
5,901
43,700
70,695
158,285
7,545
10,631
50,000
40,612
45,774
14,619
228,927
116,459
134,852
6,544
58,499
10,266
6,113
41,045
10,000
10,000
15,003
17,185
10,000
10,263
10,323
10,956
123,834
82,145
6,182
7,149
46,552
7,006
12,896
10,000
178,198
12,336
39,217
90,343
132,420
2,649,293		 2022
Total
Grants
£
284,663
-
25,339
43,141
12,265
6,120
15,610
24,860
-
-
11,793
-
17,638
19,346
25,158
13,538
37,694
40,599
-
-
10,524
7,880
20,000
11,175
11,415
24,858
12,468
-
6,183
10,831
10,983
61,295
36,856
7,516
-
24,216
-
15,747
-
44,967
11,164
15,189
30,723
120,155
1,071,909

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Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2023

8. SUPPORT COSTS (2023)

Management
Grant
Support Costs
£
£
Support Costs
70,155
343,065
Support Costs - Services in Kind
-
23,996
70,155
367,061
SUPPORT COSTS (2022)
Management
Grant
Support Costs
£
£
Support Costs
58,643
198,017
Support Costs - Services in Kind
-
22,853
58,643
220,870
9.
NET INCOME / (EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Auditor's remuneration		 Governance
Costs
£
9,000
-
9,000
Governance
Costs
£
9,449
-
9,449
2023
£
9,000		 Total
2023
£
422,220
23,996
446,216
Total
2022
£
266,109
22,853
288,962
2022
£
8,728

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 (2022: £Nil)

TRUSTEES' EXPENSES

There were no trustees' expenses the year ended 31 December 2023 (2022: £Nil)

11. STAFF COSTS

Wages and salaries
Social Security
Pension		 Total Funds
2023
£
420,074
36,169
15,197
471,440		 Total Funds
2022
£
335,242
34,070
11,944
381,256

The remuneration costs including employment benefits, paid to key management personnel of the charity during the year was £240,094 (2022: £100,214). The key management personnel comprise the trustees and the key personnel listed on page 2.

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Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2023

11. STAFF COSTS continued

One employee received emoluments of more than £60,000 in 2023 (One in 2022).

The number of employees whose benefits fell within the following bands during the year was: £60,000-£70,000: One (2022: One)

The average number of employees during the year was 11 (2022: 9).

The charity does not operate any pension scheme for its employees, but does administer contributions to a TPP (The Peoples Pension, provided by People's Partnership (formerly B&CE)) stakeholder scheme for 9 (2022: 7) employees. The charity's contribution rate to the scheme is 5%.

12. FIXED ASSETS

Cost
As at 1st January 2023
Additions
As at 1st January 2023
Depreciation
As at 1st January 2023
Charge for the year
As at 1st January 2023
Net Book Value
As at 31st December 2023
As at 31st December 2022
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accruals and deferred income
Grants payable
Other taxes and social security
Other creditors		 Computer Equipment
2023
£
-
3,726
3,726
-
448
448
3,278
-
2023
2022
£
£
5,618
7,045
51,919
59,054
57,537
66,099
2023
2022
£
£
42,233
25,457
583,490
269,021
-
39,990
9,035
14,694
5,157
2,631
639,915
351,793		 Computer Equipment
2023
£
-
3,726
3,726
-
448
448
3,278
-
2023
2022
£
£
5,618
7,045
51,919
59,054
57,537
66,099
2023
2022
£
£
42,233
25,457
583,490
269,021
-
39,990
9,035
14,694
5,157
2,631
639,915
351,793
66,099
2022
£
25,457
269,021
39,990
14,694
2,631
351,793

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Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2023

15. GRANT COMMITMENTS

Grant commitments at 1 January 2023
Grant commitments charged to the SOFA in the period (note 7)
Grants paid in the year
Grant commitments as at 31 December 2023		 2023
£
39,990
2,649,293
(2,689,283)
-

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fixed assets
Current assets
Current liabilities		 Unrestricted
Funds
3,278
1,271,465
(639,915)
634,828		 Restricted
Funds
-
468,868
-
468,868		 2023
Total
Funds
£
3,278
1,740,333
(639,915)
1,103,696		 2022
Total
Funds
£
1,087,099
(351,793)
735,306

17. MOVEMENT IN FUNDS

Unrestricted Funds
General fund
Restricted Funds
Restricted funds		 AT 01.01.23
£
490,832
244,474
735,306		 Net
Movement
In Funds
£
143,996
224,394
368,390		 At 31.12.23
£
634,828
468,868
1,103,696

Net movement in funds, included in the above are as follows:

Unrestricted Funds
General fund
Restricted Funds
Restricted funds		 Transfer
Movement
Income
Expenditure
between funds
in funds
£
£
£
£
987,343
(803,667)
(39,680)
143,996
2,829,071
(2,644,357)
39,680
224,394
3,816,414
(3,448,024)
-
368,390

Transfers of £39,680 were made from unrestricted funds to restricted funds to cover spending on restricted expenditure projects that was not fully covered by the income received in grants and donations.

continued…

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Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2023

17. MOVEMENT IN FUNDS continued

Comparatives for movement in funds

Net
Movement
AT 01.01.22
In Funds
£
£
Unrestricted Funds
General fund
369,576
121,256
Restricted Funds
Restricted funds
10,000
234,474
379,576
355,730
Net movement in funds, included in the above are as follows:
Transfer
Income
Expenditure
between funds
£
£
£
Unrestricted Funds
General fund
705,772
-584,516
-
Restricted Funds
Restricted funds
1,325,838
-1,091,364
-
2,031,610
-1,675,880
-		 At 31.12.22
£
490,832
244,474
735,306
Movement
in funds
£
121,256
234,474
355,730

18. RELATED PARTY DISCLOSURES

During the period the Trust made Grants to South West London Law Centres of £123,834 (2022: £61,295) 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 £40,612 (2022: £17,638); University House Legal Advice Centre £178,198 (2022: 44,697); Mary Ward Legal Centre £134,852 (2022: £40,599); Public Law Project £15,003 (2022: £24,858). 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 amounting to £10,000 (2022: £11,415) to Prisoners Advice Service, which is associated with the firm in which Richard Dyton is a partner.

During the period the Trust made grants amounting to £17,185 (2022: £12,468) to The Royal Courts of Justice Advice Bureau, of which Graham Huntley is a Trustee.

The Trust received total donations of £6,000 in the year (2022: £2,400) from Trustees. These donatiions were received without conditions.

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Docusign Envelope ID: C85E737E-5995-42B8-B52F-293258ED1905

LONDON LEGAL SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2023

19. 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 the members on winding up to £1.

In the event of a winding up, none of the accumulated funds are distributable to the members but shall be transferred to one or more charitable institutions having similar objectives.

Page 29