Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
REGISTERED COMPANY NUMBER: 04930926 (England & Wales) REGISTERED CHARITY NUMBER: 1101906
REPORT OF THE TRUSTEES AND AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 FOR
LONDON LEGAL SUPPORT TRUST
Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 December 2024
| Page | |
|---|---|
| Report of the Trustees | 1 to 10 |
| Report of the Independent Auditors | 11 to 13 |
| Statement of Financial Activities | 14 |
| Statement of Financial Position | 15 |
| Statement of Cash Flows | 16 and 17 |
| Notes to the Financial Statements | 18 to 28 |
Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES
for the Year Ended 31 December 2024
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 2024. 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 (‘LLST’) 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 beneficiaries' 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. the 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) Marc Sosnow Emma Turnbull Alistair Woodland Sophie Hay Melanie Anne Pope (resigned 13 June 2024) Candice Carboo-Ofulue (resigned 21 February 2025) Conchita Anastasi
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Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES
for the Year Ended 31 December 2024
Key Personnel:
Nezahat Cihan - CEO (Company Secretary) Bob Nightingale - Head of Engagement and Relations Philippa Hicks - Head of Events and Fundraising Rosa Coleman - Head of Sector Support and Grants Scott Hendrick – Head of Operations & Finance (From October 2024) Joe Bibby - Head of Operations (Left October 2024)
Other Personnel:
Nicola Hewitt - Development and Partnerships Manager Christopher Scutt – Senior Programme Manager Katie Isherwood - Events and Fundraising Officer Malak Sherif – Events and Fundraising Coordinator (From January 2024) Curtis Howett - Events and Fundraising Coordinator (Left October 2024) Sundus Abdullahi - Development Officer (Left October 2024) Christopher Scutt - Senior Programme Manager Karolina Maroszek – Programmes Manager Annie Lenton – Events and Fundraising Administrator (From December 2024)
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 X: @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: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES
for the Year Ended 31 December 2024
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 marginalised 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
London Legal Walk is the biggest fundraising event in the legal calendar, raising £1,042,610 in 2024. 18,000 legal professionals from over 1,100 teams participated in the 2024 London Legal Walk, representing every aspect of the legal profession – including solicitors’ firms and barristers’ chambers, in-house lawyers, law centres, law schools, independent advice agencies and Citizens Advice.
Walk the Thames
A half or full marathon that starts at London Bridge or Putney and ends at Hampton Court. In 2024 over 100 walkers raised £14,583.
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 1,500 people took part in the 11 walks in 2024 and between them raised £67,706 (2023: £81,455)
Other fundraising events
Big Half : £2,151 (2023: £2,158) Ride London: £2,361 (2023: £0) Brighton Marathon £2,386 (2023: £0) London Marathon: £5,239 (2023: £0) Spartan: £1,950 (2023: £1,075) Skydive: £9,049 (2023: 16,793) Legal Walkies: £3,547 (2023: £2,807) The Great Legal Quiz: £4,126 (2023: £4,504) The Great Legal Bake: £27,813 (2023: £22,929) Other events: £1,852 (2023: £6,144)
Support for our events:
The support we receive from the Law Society is outstanding. In 2024, over 150 of the top 200 law firms participated in the London Legal Walk and our other events, 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
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Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES
for the Year Ended 31 December 2024
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 Freshfields in April 2024, with guest speaker David Gauke former Government Minister. In May Hogan Lovell hosted a dinner with guest speaker Dominic Grieve KC.
Three new Champions have signed up to monthly donations. The Hogan Lovell dinner resulted in an increase in their annual donation by £10,000 in 2024.
Unfortunately, two events that were scheduled for the Autumn of 2024 for recruitment of Champions have been postponed for rescheduling later in 2025.
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. We did an individual giving appeal sending a series of four mailings in September and October 2024 to encourage further donations and signing up to monthly giving.
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 received several firm donations, including £27,000 from Hogan Lovells, £20,000 from Freshfields, £12,008 from A&O Shearman, and £7,000 from Farrer & Co.
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 this 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, Capacity Building and developing a London-wide advice strategy 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
Into the second year of the delivery, the Propel initiative continued to 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 the workforce development partnership work under this initiative. LLST worked with the London Funders, contributing with funders and advice sector representatives to design the grant-making and monitoring process, with eight organisations receiving ongoing funding to continue their 'test and learn' work in 2024.
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Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES
for the Year Ended 31 December 2024
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 not-for-profit agencies providing specialist legal advice to identify their strengths and weaknesses and help LLST to assess how it can further support them. Our CoEx are specialist legal advice centres such as law centres, citizens advice 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, coaching, and partnership working. There is also a funded Employee Assistance Programme.
The support we provide to agencies is responsive and tailored to them as and when needs emerge. This is well-received, with one grantee saying “Thanks for all your help over the past few months, I have really appreciated the support and knowing you and LLST are there ready to help. It has made what has been a very stressful few months feel a lot less isolating.”
The purpose
Following cuts to legal aid and local government funding there has been a huge rise in the need for funding from LLST. This scheme aims to be strategic in the distribution of funds, as well as formalising and improving upon the support LLST can offer organisations. The aim is to provide an element of core funding for specialist legal advice agencies in London and the South East, to help them become stable and remain viable in this particularly difficult climate. LLST wants to help these brilliant organisations improve their stability, so that they can focus on the work they do best – helping people with their legal problems. The scheme reflects LLST's culture of wanting to fund organisations that have a progressive attitude, are client centred, and want to improve continuously. The scheme provides LLST with valuable insight into the ever- changing landscape for free legal advice centre managers, how they are operating and where support would make the greatest impact. Throughout 2024 we continued a full review of the programme to ensure it is best serving the needs of the sector,10 years after it first launched. Consultants undertook scoping via interviews and focus groups with key stakeholders, including current grantees. A report of recommendations was made in summer 2024, with scoping and implementation expected to continue throughout 2025.
London Specialist Advice Forum
The London Specialist Advice Forum was created in 2020 after a need was identified for frontline free legal advice agencies to have a space to share ideas, discuss issues, and offer peer support. The sector-led steering group identifies speakers and discussion topics, inviting funders, researchers, advice agencies, and others to present. In 2024 there were around 180 attendees across quarterly Forum meetings, subgroup meetings, an in-person summer meeting followed by a social sector, and an end of year networking session. 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, Toynbee Hall, Access Social Care, Child Poverty Action Group, Public Interest Law Centre, the Law Centres Network, and funders such as Trust for London, and the National Lottery Community Foundation. 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 resources.
Billing Coordinator Project with the Legal Education Foundation
The fourth Billing Coordinator Project, part funded by the Legal Education Foundation, began in 2024. This project builds 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 fourth project began in mid-2024. Conversations with identified advice agencies took place throughout Autumn, with plans for recruitment of billing coordinators to begin in early 2025. Discussions also began with training providers to help shape a suitable billing qualification to meet the needs of the sector.
Advising Londoners Partnership (Cost of Living Advice Project)
The Advising Londoners Partnership is a partnership between the Greater London Authority (GLA), London Legal Support Trust (LLST) and London Citizens Advice network in response to the ongoing cost of living crisis and socioeconomic pressures facing Londoners. 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 who are struggling with debt, energy bills, housing, and many other social welfare issues, and to extend
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Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES
for the Year Ended 31 December 2024
the sector's reach to support more Londoners. We funded 21 delivery partners under this project in 2024, as well as working strategically with LCA and the GLA to discuss wider sector issues.
Throughout 2024, over 12,500 clients were advised by our funded delivery partners through the project, with over £6.5m of income improvements generated for Londoners. A further 12 months of funding from Autumn 2024 allows this project to continue into 2025.
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 sourced from sector recommendations help to save money for charities in a variety of areas including stationery, photocopiers and printers, second hand legal texts, franking machines, energy costs, software, hosted cloud solutions, CRM systems, storage solutions, telephony and more.
In 2024, organisations also benefitted from training we funded on various topics including Resilience and Reflective Practice, Risk Management, Trauma-informed Theories and Principles, Wellbeing, Mental Health Awareness, Managing Hybrid Working, GDPR, Emergency First Aid at Work, EDI workshops, and more. “We also really appreciate the other support we receive from LLST such as free training and networking, and help developing pro bono partnerships.” [advice agency feedback].
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 2024. We are also working with the Legal Education Foundation on the Billing Project to support improved legal aid billing processes within advice organisations.
Working with other organisations/funders (continued)
Following the successful delivery of Year 2of the cost of living crisis project, we are pleased to continue a partnership with the Greater London Authority (GLA) who provide the funding for a number of our CoEx to provide vital services to Londoners in need of advice. We work very closely with London Citizens Advice Partnership on this initiative that ensures those who need support 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 Hogan Lovells, Freshfields, A&O Shearman, Farrer & Co, and the Client Account Interest Scheme. New partnerships are also being cultivated with corporates in the legal
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Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES
for the Year Ended 31 December 2024
sector by making new approaches for sponsorship of the Walk.
Distributing Grants
Total grants distributed in 2024: £3,571,838 (2023: £2,649,243).
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 £1,821,471 (2023: £1,590,484) as grants to our CoEx. This includes restricted and unrestricted payments, as grants and partnership payments.
Our non-CoEx beneficiaries meanwhile received £1,750,367 (2023: £1,058,809) in total grant payments. In both cases these are significant year on year increases.
Direct Fundraising by Advice Agencies
Over £329,305 (2023: £327,000) 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 total income of £4,740,335, £3,571,838 was paid out as partnership payments and grants and the net income for the year was £104,806 (after a deficit of £164,580 on restricted funds, utilising the restricted balance brought forward). As reported in our previous accounts, the post COVID UK economic climate had become a financial concern. The concern continues, majorly in terms of the pressures (both financial and on workload demands) on our beneficiary 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 enables us to remain confident in our ability to remain a going concern through 2025, 2026 and beyond.
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 the level of funds held at various points in the year, we will soon begin using a CAF Charity Deposit Platform, which will allow us to place funds in a number of charity-friendly savings accounts to improve the level of return on monies on deposit and increase protection of these funds under the Financial Services Compensation Scheme (FSCS). This will be managed by the Head of Operations & Finance, in conjunction with our Honorary Treasurer, with oversight from the Finance and All Purposes sub-committee.
Reserves Policy
To ensure the Trust's financial stability and ability to make grants where necessary and appropriate in times of unexpected shortfalls or emergencies, we aim to hold minimum reserves 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[1] 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. Having carried out a ‘going concern – stress test’ in June 2025, we believe our reserves policy continues to be appropriate, but will keep the matter under review, including the possible need to designate some funds during the second half of 2025.
The free reserves[1] of £1,074,613 at the year end, equate to almost £100,000 over the charity's normal annual operating expenditure. This is almost 1.7 times our 8 months of normal operating expenditure reserves policy. Such excesses do occur from time to time, due to the ever-changing timings of events/grants income and project/grant 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. Subject to there being a continuing free reserves excess at the time, we are planning to hold an additional grant round in the first half of 2025, together with consideration of designating some funds in line with our growing size (turnover and staffing level).
1 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.
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Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES
for the Year Ended 31 December 2024
Risk Management
LLST has identified and reviewed major risks, particularly those related to its operations and finances 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 our operations and we monitor restricted funds’ end dates in order to seek potential extensions/ replacement/ alternatives funds.
-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 again 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 2024 income, at £4,740,335 is £923,921 up on 2023'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 improve upon 2024's result in 2025. We also now have significant multi-year funding secured from our partnerships with several generous funders, which should see our 2025 income exceed that of 2024. 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 reserves going forward a number of years. The ‘going concern – stress test’, mentioned above under ‘reserves policy’, and the cash flow to the end of 2026, mentioned in note 1 of the accounts, also support our confidence in the financial health of the Trust. The trustees are, therefore, confident in the charity's ongoing viability into the foreseeable 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, 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 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
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for the Year Ended 31 December 2024
and current programmes, donors, funders, partners and team members) and about the role and responsibilities of trustees 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; Human Resources; 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 was a partner of Simmons and Simmons LLP until December 2024, and Simmons and Simmons 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.
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.
Amanda Illing is the CEO of Gatehouse Chambers. LLST are sub-let tenants of Gatehouse Chambers.
Our thanks
2024 saw the continued growth in our events, in terms of participants, supporting partners, and funds raised.
We thank all of the firms, chambers, courts and organisations that took part in the 2024 events and helped us to raise a total of £1,195,471 and those individuals who donated to LLST directly or sponsored a friend, or colleague or family member who took part in one of the LLST events.
The Lady Chief Justice helped enormously in her inaugural year giving a speech at the 20[th] anniversary celebration and leading the London Legal Walk.
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.
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Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
REPORT OF THE TRUSTEES
for the Year Ended 31 December 2024
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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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;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company continue to operate; and
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state whether applicable UK Accounting Standards (FRS102) have been followed, subject to any material departures disclosed and explained in the financial statements.
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:
-
there is no relevant audit information of which the charitable company's auditors are unaware;
-
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
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 30 July 2025 and signed on its behalf by: Mr Francis Richard Ross Dyton - Trustee
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Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
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 2024 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:
-
give a true and fair view of the state of the charitable company’s affairs as at 31 December 2024 and of the charitable company’s incoming resources and application of resources, including its income and expenditure, for the year then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the 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 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 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 annual 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 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 course of 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 our audit:
-
the information given in the trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
-
the trustees' report has been prepared in accordance with applicable legal requirements.
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Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
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:
-
adequate accounting records have not been kept by the charitable company, or returns adequate for our audit have not been received from branches not visited by us; or
-
the charitable company’s financial statements are not in agreement with the accounting records and returns; or
-
certain disclosures of trustees' remuneration specified by law are not made; or
-
we have not received all the information and explanations we require for our audit; or
-
the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemption in preparing the trustees’ report and from the requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the statement of trustees’ responsibilities set out on page 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 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:
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:
-
we identified the laws and regulations applicable to the charity through discussions with management, and from our commercial knowledge and experience in the sector;
-
we focused on specific laws and regulations which we considered may have a direct material effect on the accounts or the operations of the charitable company, including the Charities Act 2011 and the Companies Act 2006;
-
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting correspondence; and
-
identified laws and regulations were communicated within the audit team and the team remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the charitable company’s accounts to material misstatement, including obtaining an understanding of how fraud might occur, by:
- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
Page 12
Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF LONDON LEGAL SUPPORT TRUST
- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we:
-
performed analytical procedures to identify any unusual or unexpected relationships;
-
tested journal entries to identify unusual transactions;
-
assessed whether judgements and assumptions made in determining the accounting estimates set out in the accounting policies were indicative of potential bias; and
-
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
-
agreeing financial statement disclosures to underlying supporting documentation;
-
reading minutes of meetings of those charged with governance; and
-
enquiring of management as to actual and potential litigation and claims.
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: http://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) 1102ED52BDDB4BD... For and on behalf of UHY Hacker Young
Chartered Accountants and Statutory Auditor
Thames House Roman Square Sittingbourne Kent. ME10 4BJ
Date: 03 September 2025
Page 13
Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
| 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 (Restated) TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds £ 118,372 1,080,348 33,961 1,232,681 374,559 426,014 - 162,722 963,295 269,386 - 269,386 809,828 1,079,214 |
Restricted funds £ 3,390,380 117,274 - 3,507,654 - 2,787,424 358,400 526,410 3,672,234 (164,580) - (164,580) 293,868 129,288 |
2024 Total funds £ 3,508,752 1,197,622 33,961 4,740,335 374,559 3,213,438 358,400 689,132 4,635,529 104,806 - 104,806 1,103,696 1,208,502 |
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 |
All activities relate to continuing operations.
There are no recognised gains or losses other than those included in the Statement of Financial Activities.
The notes on pages 18 to 28 form part of these financial statements.
Page 14
Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024
==> picture [427 x 321] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|2024|2023|
|Unrestricted|Restricted|Total|Total funds|
|funds|funds|funds|(Restated)|
|Notes|£|£|£|£|
|FIXED ASSETS|
|Tangible fixed assets|12|4,601|-|4,601|3,278|
|CURRENT ASSETS|
|Debtors|13|19,605|-|19,605|57,537|
|Cash at bank|1,735,050|129,288|1,864,338|1,682,796|
|1,754,655|129,288|1,883,943|1,740,333|
|CREDITORS|
|Amounts falling due within one year|14|(680,042)|-|(680,042)|(639,915)|
|NET CURRENT ASSETS|1,074,613|129,288|1,203,901|1,100,418|
|NET ASSETS|1,079,214|129,288|1,208,502|1,103,696|
|FUNDS|17|
|Unrestricted Funds:|
|General fund|1,079,214|809,828|
|Restricted Funds|129,288|293,868|
|TOTAL FUNDS|1,208,502|1,103,696|
----- End of picture text -----
The notes on pages 18 to 28 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 30 July 2025 and were signed on its behalf by:
Mr Francis Richard Ross Dyton - Trustee
Mr Rodger Douglas Pressland - Trustee
Page 15
Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
STATEMENT OF CASH FLOWS
| FOR THE YEAR ENDED 31 DECEMBER 2024 Notes Cash flows from operating activities Net cash provided by operating activities A 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 |
2024 £ 151,027 33,961 (3,446) 30,515 181,542 1,682,796 1,864,338 |
2023 £ |
|---|---|---|
| 640,217 | ||
| 25,305 (3,726) |
||
| 21,579 | ||
| 661,796 1,021,000 |
||
| 1,682,796 |
Page 16
Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
NOTES TO THE STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
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 Decrease in debtors Increase in creditors Net cash provided by operations |
2024 £ 104,806 2,123 (33,961) 37,932 40,127 151,027 |
2023 £ 368,390 448 (25,305) 8,562 288,122 |
|---|---|---|
| 640,217 |
B. ANALYSIS OF CHANGES IN NET CASH FUNDS
| Cash at bank and in hand Total cash and cash equivalents |
At 1 January 2024 £ 1,682,796 1,682,796 |
At 31 December Cashflows 2024 £ £ 181,542 1,864,338 181,542 1,864,338 |
|---|---|---|
Page 17
Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024
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 (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 July 2026. 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.
Where the charity receives donations of services and where there is a measurable value to the charity, which can be ascertained with reliability, they are included as both income and expenditure in the Statement of Financial Activities.
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.
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.
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.
Page 18
Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 December 2024
1. ACCOUNTING POLICIES continued
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 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 £500.
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 makes contributions to a defined contribution pension scheme operated by 'people's partnership'. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 19
Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2024
| 2. DONATIONS AND LEGACIES Advice Funders Collaboration A&O Shearman Amanda Illing Andrew Cork Beatrice Russ Bloomberg LP Capital Group (The) Carol Ihnatowicz C Calder City Bridge Trust Cummins Ltd Dechert LLP D Campbell Farrer & Co Freshfields Graham Huntley Greater London Authority (GLA) GSK Guy Beringer Hogan Lovells J de Waal J Page Katten Munchin Rosenman UK LLP Legal Education Foundation Maurice Turnor Gardner LLP Morgan, Lewis & Bockius UK LLP M MacSweeney National Lottery Paul Hamyln Trust For London 5RB Others - less than £1,000 Services in kind received |
2024 Unrestricted funds £ - 12,008 1,200 - 1,200 - 1,860 1,000 2,400 4,140 - 1,000 1,200 7,000 20,000 2,400 - - 1,200 27,000 1,200 2,400 - - 1,000 - 1,200 - - - - 12,267 101,676 16,696 118,372 |
2024 Restricted funds £ - - - - - - - - - 1,408,575 - - - - - - 1,313,333 - - - - - - 11,289 - - - 470,183 17,000 170,000 - - 3,390,380 - 3,390,380 |
2024 Total funds £ - 12,008 1,200 - 1,200 - 1,860 1,000 2,400 1,412,715 - 1,000 1,200 7,000 20,000 2,400 1,313,333 - 1,200 27,000 1,200 2,400 - 11,289 1,000 - 1,200 470,183 17,000 170,000 - 12,267 3,492,056 16,696 3,508,752 |
2023 Total funds £ 10,000 15,000 1,200 7,200 1,200 1,991 - - 1,200 1,180,333 3,957 1,000 - 570 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 13,713 |
|---|---|---|---|---|
| 2,645,935 23,996 |
||||
| 2,669,931 |
In 2023, donations and legacies totalled £2,669,931, of which £168,851 related to unrestricted funds and £2,501,080 to restricted funds.
Donated goods and services comprise IT consultancy, training and support services, design and printing services and use of premises and storage facilities.
Page 20
Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2024
| 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 Cost of organising walks and events Fundraising and events costs - wages |
2024 Unrestricted funds £ 1,080,348 - 1,080,348 2023 Unrestricted funds £ 793,187 - 793,187 2024 Unrestricted funds £ 140,163 234,396 374,559 |
2024 Restricted funds £ 115,123 2,151 117,274 2023 Restricted funds £ 327,991 - 327,991 2024 Restricted funds £ - - - |
2024 Total funds £ 1,195,471 2,151 1,197,622 2023 Total funds £ 1,121,178 - 1,121,178 2024 Unrestricted funds £ 33,961 33,961 2024 Total funds £ 140,163 234,396 374,559 |
2023 Total funds £ 1,121,178 - |
|---|---|---|---|---|
| 1,121,178 | ||||
| 2022 Total funds £ 867,724 510 |
||||
| 868,234 | ||||
| 2023 Unrestricted funds £ 25,305 |
||||
| 25,305 | ||||
| 2023 Total funds £ 114,287 197,200 |
||||
| 311,487 |
In 2023, all expenditure on raising funds was derived from unrestricted funds.
Page 21
Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2024
| 6. CHARITABLE ACTIVITIES COSTS Grants & Partnership Payments (see note 7) Consultancy/training Direct Project costs Support costs (see note 8) Prior Year Grants (see note 7) Consultancy/training Direct Project costs Support costs (see note 8) 7. GRANTS PAYABLE 2024 Partnership Payments £ Advice Services Alliance 6,000 Advice UK 10,000 Advice4Renters - Advocate - Agnes Smith Advice Centre x - Aire Centre - Anti Trafficking and Labour Exploitation Unit (ATLEU 10,000 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 10,000 Citizens Advice Barking and Dagenham 10,000 Citizens Advice Barnet 10,000 Citizens Advice in North & West Kent 10,000 Citizens Advice Oxford - Citizens Advice Sutton 10,400 Citizens Advice Wandsworth - Community Links 10,000 Coram Children's Legal Centre - Sub-total to page 24 116,400 |
Grant funding of activities £ 3,571,838 - - - 3,571,838 Grant funding of activities £ 2,649,293 - - - 2,649,293 2024 Grants £ - 196,544 11,696 31,461 5,101 10,553 - 10,063 11,085 14,116 - 53,710 - 10,506 10,038 - - - - - 5,580 - 227,958 - 11,905 610,316 |
Support costs £ - 83,718 167,060 438,354 689,132 Support costs £ - 41,028 31,645 414,571 487,244 2024 Total £ 6,000 206,544 11,696 31,461 5,101 10,553 10,000 10,063 11,085 14,116 10,000 63,710 10,000 10,506 10,038 - 10,000 10,000 10,000 10,000 5,580 10,400 227,958 10,000 11,905 726,716 |
Total 2024 £ 3,571,838 83,718 167,060 438,354 |
|---|---|---|---|
| 4,260,970 | |||
| Total 2023 £ 2,649,293 41,028 31,645 414,571 |
|||
| 3,136,537 | |||
| 2023 Total Grants & PP £ 313 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 |
|||
| 523,123 |
Page 22
Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2024
| 7. Grants Payable - continued 2024 Partnership Payments £ Sub-total from page 23 116,400 Day-Mer 10,000 Disability Law Service 10,000 Ealing Law Centre 10,000 East European Resource Centre 10,000 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 1,000 Inclusion London 10,000 Independent Parental Special Education Advice (IPSE - Independent Workers Union of Great Britain (IWGB - Indoamerican Refugee & Migrant Organisation (IRM - Island Advice Centre 10,000 Islington Law Centre 10,000 Just for Kids Law - Law Centres Network 10,000 LawWorks - Lewisham Refugee and Migrant Network 10,000 Mary Ward Legal Centre 10,000 Migrants Organise - Money A&E 1,000 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 10,000 Refugee Action 10,000 Refugee Legal Support (RLS) - Release - Rolls Building Art & Education Trust - South West London Law Centres 10,000 South Westminster Legal Advice Centre - Southwark Law Centre 10,000 St Hilda's East Community Centre - St James Legal Advice 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 Sub-total to page 25 338,400 |
2024 Grants £ 610,316 - 68,270 56,524 - 30,007 80,200 - 5,277 34,416 79,720 416,264 - - 10,716 100,616 - 81,689 10,111 278,463 7,775 111,688 128,818 - 160,770 - 5,669 39,525 - 10,063 10,000 46,947 - 5,340 10,375 10,388 109,959 7,536 83,846 6,960 7,026 7,888 33,275 7,203 - 2,673,640 |
2024 Total £ 726,716 10,000 78,270 66,524 10,000 30,007 90,200 10,000 5,277 44,416 89,720 417,264 10,000 - 10,716 100,616 10,000 91,689 10,111 288,463 7,775 121,688 138,818 - 161,770 10,000 5,669 39,525 10,000 10,063 10,000 56,947 10,000 5,340 10,375 10,388 119,959 7,536 93,846 6,960 7,026 7,888 43,275 7,203 10,000 3,012,040 |
2023 Total Grants £ 523,123 10,000 33,186 60,929 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 4,744 82,145 6,182 - 7,149 46,552 7,006 12,896 |
|---|---|---|---|
| 2,191,836 |
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Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024
| 7. Grants Payable - continued 2024 Partnership Payments £ Sub-total from page 24 338,400 Toynbee Hall 10,000 University House (Legal Advice Centre) 10,000 Working Families - Youth Legal and Resource Centre - Z2K (Zacchaeus 2000 Trust) - Remaining Grants £5,000 or Below - 358,400 8. SUPPORT COSTS (2024) Management £ Support Costs 126,115 Support Costs - Services in Kind - 126,115 SUPPORT COSTS (2023) Management £ Support Costs 70,155 Support Costs - Services in Kind - 70,155 9. NET INCOME / (EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Auditor's remuneration |
2024 Grants £ 2,673,640 - 235,827 11,843 62,032 101,555 128,541 3,213,438 Grant Support Costs £ 286,543 16,696 303,239 Grant Support Costs £ 311,420 23,996 335,416 |
2024 Total £ 3,012,040 10,000 245,827 11,843 62,032 101,555 128,541 3,571,838 Governance Costs £ 9,000 - 9,000 Governance Costs £ 9,000 - 9,000 2024 £ 9,000 |
2023 Total Grants £ 2,191,836 10,000 178,198 12,336 39,217 90,343 127,363 |
|---|---|---|---|
| 2,649,293 | |||
| Total 2024 £ 421,658 16,696 |
|||
| 438,354 | |||
| Total 2023 £ 390,575 23,996 |
|||
| 414,571 | |||
| 2023 £ 9,000 |
10.TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 (2023: £Nil)
TRUSTEES' EXPENSES
During the year one trustee was reimbursed £3,500 (2023: £3,300) of expenses incurred on behalf of the charity. This was in connection with facilitating payments to vendors involved in the London Legal Walk.
Page 24
Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2024
11.STAFF COSTS
| Wages and salaries Social Security Pension |
Total Funds 2024 £ 506,183 45,440 17,005 568,628 |
Total Funds 2023 £ 420,074 36,169 15,197 |
|---|---|---|
| 471,440 |
The remuneration costs including employment benefits, paid to key management personnel of the charity during the year was £290,839 (2023: £240,094). The key management personnel comprise the trustees and the key personnel listed on page 2.
One employee received emoluments of more than £60,000 in 2024 (One in 2023). The number of employees whose benefits fell within the following bands during the year was: £60,000-£70,000: One (2023: One)
The average number of employees during the year was 13 (2023: 11).
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 (2023: 9) employees. The charity's contribution rate to the scheme is 5%.
12.FIXED ASSETS
| Cost As at 1st January 2024 Additions As at 31st December 2024 Depreciation As at 1st January 2024 Charge for the year As at 31st December 2024 Net Book Value As at 31st December 2024 As at 31st December 2023 13.DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Prepayments and accrued income |
Computer Equipment 2024 £ 3,726 3,446 7,172 448 2,123 2,571 4,601 3,278 2024 2023 £ £ 7,910 5,618 11,695 51,919 19,605 57,537 |
Computer Equipment 2024 £ 3,726 3,446 7,172 448 2,123 2,571 4,601 3,278 2024 2023 £ £ 7,910 5,618 11,695 51,919 19,605 57,537 |
|---|---|---|
| 57,537 |
Page 25
Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2024
14.CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Accruals and deferred income Other taxes and social security Other creditors DEFERRED INCOME RECONCILIATION Deferred income at 1 January 2024 Income released to SOFA Income deferred in year Deferred income at 31 December 2024 |
2024 £ 73,105 596,996 7,766 2,175 680,042 |
2023 £ 42,233 583,490 9,035 5,157 |
|---|---|---|
| 639,915 | ||
| 2024 £ 400,000 (400,000) 479,815 |
||
| 479,815 |
15.DEFERRED INCOME RECONCILIATION
16.ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Fixed assets Current assets Current liabilities |
Unrestricted Funds 4,601 1,754,655 (680,042) 1,079,214 |
Restricted Funds - 129,288 - 129,288 |
2024 Total Funds £ 4,601 1,883,943 (680,042) 1,208,502 |
2023 Total Funds £ 3,278 1,740,333 (639,915) |
|---|---|---|---|---|
| 1,103,696 |
17.MOVEMENT IN FUNDS
| Unrestricted Funds General fund Restricted Funds Restricted funds |
At 31.12.23 Restated 634,828 175,000 468,868 (175,000) 1,103,696 1,103,696 |
AT 01.01.24 £ 809,828 293,868 1,103,696 |
Net Movement In Funds £ 269,386 (164,580) 104,806 |
At 31.12.24 £ 1,079,214 129,288 |
|---|---|---|---|---|
| 1,208,502 |
Restricted funds relate to grants and donations received for specific purposes in respect of supporting projects for, and grants to be made to, legal sector charitable orgnaisations (eg Law Centres) providing free legal services.
continued…
Page 26
Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2024
17.MOVEMENT IN FUNDS continued
Net movement in funds, included in the above are as follows:
| Unrestricted Funds General fund Restricted Funds Restricted funds |
Income £ 1,232,681 3,507,654 4,740,335 |
Transfer Expenditure between funds £ £ (963,295) - (3,672,234) - (4,635,529) - |
Movement in funds £ 269,385 (164,580) |
|---|---|---|---|
| 104,806 |
Transfers of £Nil (2023: £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.
| Comparatives for movement in funds Unrestricted Funds General fund Restricted Funds Restricted funds |
Net Movement in Funds as previously AT 01.01.23 stated £ £ 490,832 143,996 244,474 224,394 735,306 368,390 |
Re-classification of partnership payments At 31.12.23 £ £ 175,000 809,828 (175,000) 293,868 - 1,103,696 |
Re-classification of partnership payments At 31.12.23 £ £ 175,000 809,828 (175,000) 293,868 - 1,103,696 |
|---|---|---|---|
| 1,103,696 |
Net movement in funds, included in the above are as follows:
| Unrestricted Funds General fund Restricted Funds Restricted funds |
Income £ 987,343 2,829,071 3,816,414 |
Transfer Expenditure between funds £ £ (628,668) (39,680) (2,819,357) 39,680 (3,448,025) - |
Movement in funds £ 318,996 49,394 |
|---|---|---|---|
| 368,389 |
18.RELATED PARTY DISCLOSURES
During the period the Trust made Grants to South West London Law Centres of £119,959 (2023: £123,834) Richard Dyton and Alistair Woodland are partners in firms which actively support and fund this law centre.
continued…
Page 27
Docusign Envelope ID: 87CE38F2-0D8E-4240-8521-E6FADB3DCCF8
LONDON LEGAL SUPPORT TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2024
18.RELATED PARTY DISCLOSURES - continued
During the period the Trust made grants to the following organisations: Island Advice £10,000 (2023: £40,612); University House Legal Advice Centre £245,827 (2023: £178,198); Mary Ward Legal Centre £38,818 (2023: £134,852); Public Law Project £10,000 (2023: £15,003). 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 £10,063 (2023: £10,000) 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 £56,947 (2023: £17,185) to The Royal Courts of Justice Advice Bureau, of which Graham Huntley is a Trustee.
The Trust received total donations of £3,600 in the year (2023: £6,000) from Trustees. These donations were received without conditions.
The Trust rents office space from Gatehouse Chambers, where Amanda Illing is CEO. The Trust paid £25,824 annual rent in the year (2023: £24,931).
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.
20.OPERATING LEASE COMMITMENTS
At 31 December 2024 London Legal Support Trust had commitments to make future minimum lease payments under non-cancellable operating leases as follows:
| Amounts due: Not later than one year |
2024 £ 6,661 |
2023 £ 16,934 |
|---|---|---|
21.PRIOR YEAR ADJUSTMENT
During the preparation of the 2024 accounts it came to light that partnership payments, funded by the National Lottery restricted grant, had been allocated to unrestricted funds rather than restricted funds. This has had the impact to increase restricted expenditure in 2023 by £175,000 and reduce unrestricted expenditure by the same amount. As this is a classification error, this has had no impact on the prior year surplus reported in the Statement of Financial Activities.
The 2023 comparatives have been re-stated accordingly. The aggregate effect of the adjustment can be seen in note 17.
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