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2022-03-31-accounts

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REGISTERED COMPANY NUMBER: 02531302 (England and Wales) REGISTERED CHARITY NUMBER: 1116413 (England and Wales)

WEST LONDON EQUALITY CENTRE (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES AND ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022

Cox Costello & Horne Chartered Accountants and Statutory Auditors 26 Main Avenue Moor Park HA6 2HJ

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WEST LONDON EQUALITY CENTRE

CONTENTS OF THE ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 9
Report of the Independent Auditors 10 to 12
Statement of Financial Activities 13
Balance Sheet 14
Notes to the Financial Statements 15 to 22

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WEST LONDON EQUALITY CENTRE

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2022

TRUSTEES Mr K Akuffo Ms H A Panford Mr I M Potts Ms B D Karayi Chair (appointed 14.9.21) Ms J De Souza Mr B Andonian Mr M Alam (resigned 3.11.21) Mr L Petrone Gomez (resigned 3.11.21) Ms P Walker Professor P D John Ms R Okoria-Sanni Ms C Lumb Ms E Salmon (resigned 14.9.21) Mr B Khan (appointed 3.11.21)

Trustees retiring by rotation

In accordance with Articles 8.1 and 8.2 of the Articles of Association, one third of the elected members shall be chosen thus every year, they shall serve for a period of three years, and at the third annual general meeting after election shall be required to resign. At the conclusion of any three-year term of office, a member of the executive committee shall be eligible for re-election for further period of three years: the following trustees were required to retire by rotation: K Akuffo A M Hertenstein and P Walker.

CHIEF EXECUTIVE OFFICER Mr E Akeju
REGISTERED OFFICE 84 Uxbridge Road
Ealing
London
England
W13 8RA
REGISTERED COMPANY NUMBER 02531302 (England and Wales)
REGISTERED CHARITY NUMBER 1116413 (England and Wales)
AUDITORS Cox Costello & Horne
Chartered Accountants and Statutory Auditors
26 Main Avenue
Moor Park
HA6 2HJ
BANKERS The Co-Operative bank
No 2 Cathedral Square
The Cloth Market, Newcastle Upon Tyne
NE1 1EE
WEBSITE www.wlec.net

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WEST LONDON EQUALITY CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

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 March 2022. The financial statements have been prepared in accordance with the accounting policy set out in the note to the financial statements. The annual report complies with the charity’s governing document, the requirements of the Companies Act 2006 and the trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statement in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

West London Equality Centre (WLEC) continues to be engaged in advancing equality and rights for the disadvantaged and destitute service users, who are the beneficiaries of its service.

Our charitable objectives are:

  1. The promotion of equality and diversity for the public benefit by:

  2. a) the elimination of discrimination on the grounds of race, gender, disability, sexual orientation or religion;

  3. b) advancing education and raising awareness in equality and diversity;

  4. c) promoting activities to foster understanding between people from diverse backgrounds; and d) cultivating a sentiment in favour of equality and diversity.

  5. To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society. For the purpose of this clause 'socially excluded' means being excluded from society, or parts of society, as a result of one of more of the following factors: unemployment; financial hardship; youth or old age; ill health (physical or mental); substance abuse or dependency including alcohol and drugs; discrimination on the grounds of sex, race, disability, ethnic origin, religion, belief, creed, sexual orientation or gender re-assignment; poor educational or skills attainment; relationship and family breakdown; poor housing (that is housing that does not meet basic habitable standards); crime (either as a victim of crime or as an offender rehabilitating into society).

  6. The promotion of racial harmony for the public benefit by:

  7. a) promoting knowledge and mutual understanding between different racial groups;

  8. b) advancing education and raising awareness about different racial groups to promote good relations between persons of different racial groups; and

  9. c) working towards the elimination of discrimination on the grounds of race.

  10. 4) The promotion of Human rights (as set out in the Universal Declaration of Human Rights and subsequent United Nations conventions and declarations) throughout West London and the UK by all or any of the following means:

  11. a) obtaining redress for the victims of human rights abuse;

  12. b) educating the public about human rights.

  13. c) contributing to the sound administration of human rights law;

  14. d) commenting on proposed human rights legislation;

  15. e) raising awareness of human rights issues;

  16. f) promoting public support for human rights;

  17. g) promoting respect for human rights among individuals and corporations; and

  18. h) eliminating infringements of human rights.

Experience:

WLEC has since its founding in 1963 been at the centre of helping West London's disadvantaged communities, one of the reasons it was set up by volunteers.

To that end we deliver an advice, legal and other, service to people from all backgrounds and ethnicities, including minority white communities.

Current projects are:

Help Through Crisis, Hate Crime Support Service, Form Filling Service, EU Settlement support, PTAS (Private tenancy advice service). These are projects funded by larger organisations and / or in a consortium, with agreed outputs and outcomes. All our services are carried out at foodbanks, local libraries or other locations which is accessible by our clients.

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WEST LONDON EQUALITY CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

In addition to these funded projects, we run our general advice service, called Community Advice Programme.

Post-pandemic we returned to face-to-face service at Copley Close community centre for Friday afternoon and alternating Saturday session in February 2022. We rely on a number of volunteers including practitioners and trustees to help us with these outreach sessions, and we are very grateful for their continued support.

Projects delivered in the past related to hate crime in Hounslow, a successful 3 year Ealing hate crime project, anti-poverty work related to the benefit cap introduction, crisis support for those facing homelessness or destitution, specialist disability support, refugee programmes, and helping to mentor and guide volunteers in improving their skills ready for the workplace.

The delivery of the Ealing hate crime project, which was refunded in 2021 and will now take in Hounslow and Hillingdon ensures that we advocate for people experiencing isolation and marginalisation because of who they are, which enables them to overcome their issue and become resilient and equal members of society. The project objectives include:

Empower people impacted by hate crime to have increased confidence and self-esteem in reporting hate crime

WLEC regards maintaining a high level of quality and appropriate frameworks as essential to its service so that service users can be assured of the advice and support given

This is reflected in the advice quality standard (AQS) awarding us a quality assurance mark across a wide range of areas.

Further, we work to the standards of the Bar Association and the Solicitors' Regulation Authority, as we have a number of solicitors and barristers supporting our work and have the required professional indemnity insurance for that.

All WLEC staff were former volunteers - highly skilled and qualified to deliver our services, having delivered a wide range of projects in similar areas before, and some having lived experience. This makes us uniquely positioned for understanding our clients and looking ahead to how they might be affected in the future by changes in our political and economic landscape.

Public benefit

The objectives and activities comply with the public benefit a charity is required to have. The trustees hereby confirm that they have complied with s4 of the Charities Act 2006 to have due regard to public benefit guidance published by the charities commission in determining the activities undertaken by the charity.

Who benefits?

Our work is aimed at people who cannot afford to pay for advice, disadvantaged & destitute, and the newly arrived. Ealing ranks as the 4th most ethnically diverse borough in the UK, with around half of the population born elsewhere. Migrants from over 100 nationalities live and settle in Ealing, including a sizeable Afghan and Somali community, the largest Polish community outside of Poland, and refugees from the Middle East.

While Ealing used to be regarded as the Queen of the Suburbs, this image has been replaced with overcrowded properties, beds in sheds scenarios and high foodbank use, caused by increasingly unaffordable rents, regeneration and poverty.

Volunteers

WLEC's core work benefits from the wide range of volunteers we engage and train in office skills, legal work, interviewing, advising, safeguarding, confidentiality, and legal advice areas such as housing, benefits, disability rights, discrimination, family & domestic abuse.

The year has been challenging in terms of hosting volunteers and giving them client experience due to space limitations. We overcame this in part by a tight rota system and seeing clients off-site where this was possible, so it was a more limited experience than what we would like, but still managed to train a cohort of 15 volunteers, who along with the previous volunteers numbering around 15, we engaged on a weekly basis in training.

We reached over 3640 clients across all projects and includes the Community Advice Programme.

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WEST LONDON EQUALITY CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

Students

Volunteers found us mainly online and continue to be mostly from the university of West London, but we hosted volunteers from Brunel and Queen Mary University of London as well.

ACHIEVEMENT AND PERFORMANCE Charitable activities

Our work and volunteering programmes

Young people need to be better prepared for the world of work, instilling in them a 'growth mind-set' - one based on the assumption that through learning and effort one improves, that "I can do better if I apply myself". (Carol S Dweck, Mindset: The New Psychology of Success (2006) New York: Random House).

They need to be inspired by and well-informed about the opportunities open to them, receiving up to date, useful information. They need to engage in purposeful encounters with employers, gaining valuable insights and developing relevant skills.

A well-planned programme of careers education, guidance and work-related learning in schools and colleges should ensure every young person receives these opportunities and receives individual help and advice to choose the most appropriate pathway.

Opportunities for young people to earn while they learn, through part-time jobs, work experience, internships, traineeships, and apprenticeships, should equip them with the experience and skills to compete successfully for jobs and progress into longer-term and more fulfilling employment. We believe that we need to do all we can to support young people, access further education and help those who can work, into good jobs that will enable them to live independently.

Work experience

The young people we help constantly tell us that vocational training opportunities are vital to helping them find work. Many high school, college and university students believe they have few skills and nothing to add to their CVs when they come to us for support, having faced multiple issues such as discrimination, social deprivation, destitution, getting into trouble with the law, or growing up in care.

Structured hands-on work experience under supervision from day one coupled with individual training and work placements help them to break the cycle of 'no experience, no job - no job, no experience'.

Our work and volunteering programmes are about so much more than work experience. We also provide long-term support to unemployed young people, focusing on building soft skills like teamwork, confidence, motivation and communication. We get young people involved in their communities and working in a team; we offer one-to-one mentoring; a buddying scheme, and we help them get the qualifications they need to find work. We find that it is a combination of all these things that helps to get unemployed young people ready for and into work.

Recently Tudor Trust commented: 'Fantastic that you are able to work with so many students: there is a real win-win situation here with improved access to advice for local communities and really valuable experience for the students themselves. Similarly, a feature of your work is that you make really excellent use of volunteers: again it is clear that involvement with WLEC is invaluable for many of your volunteers in helping them to progress into paid employment. (Tudor Trust End of 3-year Grant Report August, 2018).

What happens next - positioned for the future

We are now well positioned to help people into gainful employment taken from among service users, volunteers and students. It is one of the main reasons why we exist. These volunteers are responsible for delivering the help, advice and advocacy for disadvantaged persons. Thus, we experience a kind of 'double effect' namely, that while helping others, volunteers are actively becoming skilled and are ultimately helping themselves.

So, we have opened 30 volunteering opportunities per annum over 3 years [90 volunteers] for University of West London (UWL) students to learn how to help people experiencing all forms of hate crime. This means that these students will become highly employable as they are learning skills which even the Met police have said they find difficult to comprehend.

These students will make a great difference to people who experience discrimination on housing estates, in employment, when travelling, including disabled and all persons covered by the Equality Act. In the light of the discrimination shown to migrants’ post-referendum this is great experience for students, many of whom are from ethnic minorities, refugees and EU backgrounds.

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WEST LONDON EQUALITY CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

ACHIEVEMENT AND PERFORMANCE Charitable activities

Our experience of involving young people in designing services and running the organisation can be seen from the fact that all of our staff members were our former volunteers, and some were also service users. Their involvement is appropriate because we create a cycle of continuous success as these service users are able to use/reuse/redesign the same tools acquired to help themselves and others.

Our volunteers are automatically enrolled as members of the organisation with the encouragement that they have an input into service design and delivery and that they should aspire to become employees and our trustees.

Our former interim CEO and former treasurer herself, started with us as a volunteer and became a qualified Solicitor via training through the 'equivalent means' route along with 3 other volunteers who all went on to become staff members. We are training a further set of lawyers to become qualified. All our staff are former volunteers who have actively participated in the designing, rolling out and carrying out our services.

We train volunteers and staff weekly. This is done in order to help the student/young person/unemployed become successful and a credit to themselves as it is important that we help nurture the correct mind-set designed to equip them with the tools to so do.

The correct 'growth' mind-set, one based on the assumption that through learning and effort one improves, that "I can do better if I apply myself" (Carol S Dweck).

Employers are looking for this quality in their workforce. With this advanced training we can assist students/young people/volunteers to smooth their pathways into paid employment, successful lives and enhance their well-being.

Future projects will address:

FINANCIAL REVIEW

Financial position as at 31 March 2022

The surplus for the reporting year was £63,336 (2021: £48,051).

Incoming resources were £393,479 (2021: £295,928).

Outgoing resources were £330,143 (2021: £247,877).

Net assets were £225,318 (2021: £161,982).

Principal funding sources

The principal sources of funding are from charitable trusts and The National Lottery. An amount comes from the European Commission, and we are in a consortium with another charity who has funding from the Home Office.

Investment policy

Under the Articles of Association, WLEC has the power to invest monies which are not immediately required for its purposes, in or upon such investments or property as may be thought fit. At the present time the trustees' policy is to maintain all such monies in liquid cash form, on deposits earning a market rate of interest. The trustees consider that this is the most appropriate form of investment in the current climate.

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WEST LONDON EQUALITY CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

FINANCIAL REVIEW

Reserves policy

It is always difficult to plan or develop services within a voluntary organisation, with its constant need to find funding and in an atmosphere of insecurity of long-term funding agreements.

Our reserves policy is set to ensure our work is protected from the risk of disruption at short notice due to a lack of funds, whilst at the same time ensuring we do not retain income for longer than required.

It is the policy of the charity to maintain unrestricted funds, which are free reserves of the charity. The purpose of maintaining unrestricted funds is to cover:

The trustees consider it prudent that unrestricted reserves should be sufficient:

The reserves policy is kept under periodic review and reserves levels will be adjusted as perceptions of risk and other factors change.

At as 31 March 2022, the unrestricted funds stood at £166,933 (2021: £131,701).

FUTURE PLANS

In preparing the plans for 2021/2022 a number of factors come to mind:

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

West London Equality Centre (formerly Ealing Equality Council) (WLEC) incorporated on 15 August 1990 and is governed under its Memorandum and Articles of Association. The objects of the charitable company have, since incorporation, been altered by special resolution on 19 July 2011and November 2020.

Charity status

WLEC is a charitable company limited by guarantee, as defined by the Companies Act 2006, and is a registered charitable company with the Charity Commission.

WLEC was registered as a charity on 18 October 2006.

WLEC membership is governed by the charity's Memorandum and Articles of Association. The charity shall consist of not fewer than 20 voting members, all of whom shall live in, work in, or be the nominees of affiliated organisations operating in the charity's area of benefit. There shall be two categories of full membership, viz organisational (i.e. affiliated bodies), and individual members. Affiliation and individual membership shall be subject to annual renewal. Each affiliated organisation may annually nominate two persons to serve as voting members of the charity. Each individual member of the charity shall have one vote exercisable personally.

Winding up

On a winding up all the charity's assets which would otherwise be available to its members shall be transferred either to another body with objects similar to its own or to another body the objects of which are the promotion of the charity and anything incidental or conducive thereto.

Members guarantee to contribute to the assets of the charity in the event of winding up. The liability of the members is limited to £1.

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WEST LONDON EQUALITY CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

Trustees are appointed under the terms of the Memorandum and Articles of Association.

The trustees consider that having appropriate skills and awareness appropriate to the nature of the work of WLEC is more important than having numerous trustees. The trustees continue to identify shortcomings in their knowledge and skills which they feel are necessary for the good governance of the charity.

Organisational structure

The management of the charity is the responsibility of the trustees. The management of the charity shall be vested in the Executive Committee. The Executive Committee shall comprise no more than 18 trustees, of whom not fewer than two thirds of the total shall be elected by ballot at the time of the charity's AGM, and of whom not more than one third of the total shall be chosen every year for a period of three years. Trustees who have served for a period of three years, shall resign at the following AGM, but shall be eligible for re-election for a further three years. At 31 March 2022, there is a board of directors, the trustees, which consists of 9 elected members and 3 co-opted members.

The directors shall meet once every quarter. Three members are elected every year for a 3-year period. A finance and general purposes committee and a personnel committee consists of 5 members of the board.

The Trustees oversee a robust governance framework. The charity's governance complies with the Code for the Voluntary and Community Sector endorsed by the Charity Commission, and with other best practice guidelines. The trustees delegate operational responsibility for certain aspects of the charity's activities to the Chief Executive Officer. The Chief Executive Officer is responsible for the provision of the charity's services, and also for ensuring that the services are delivered in accordance with the policies laid down by the trustees and the objectives of the organisation.

Induction and training of new trustees

The trustees offer a wide range of skills and experience essential to the good governance of the charity. New trustees are invited to take part in an induction programme, based on the "Induction Procedure" for new staff. On an informal basis, new trustees undergo orientation to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association and decision-making process, meet key persons of the charity, the business plan and recent financial performance of the charity. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role and other aspects of WLEC's work. The trustees review their written procedures in line with all other procedural documents on a regular basis.

Wider network

The trustees maintain a network of contacts in the London Borough of Ealing (LBE) and surrounding areas through the delivery of various services, projects and programmes. In addition, a wider network of contacts is made through consortia arrangements and partnerships in the aforementioned areas.

Related parties

The trustees are aware of the guidance given by the Charity Commission, including the risk posed by transactions with close family members, and are of the opinion that no transactions have arisen concerning related parties other than the remuneration of key management personal.

Risk management

The trustees are aware of the major risks to which WLEC is exposed and systems have been established to manage and minimise those risks. Policies and procedures are reviewed annually or more often if there are changes in legislation, and trustees are made aware of urgent matters, if necessary, between meetings. The Executive Committee prepares a business plan. It annually approves a rolling work programme covering the activities of staff and members to implement the business The main risks are financial, as identified in the business plan. The trustees look to manage financial risks by approving an annual budget, regular consideration of the financial results, variance from budgets and non-financial performance indicators. A key element in the management of financial risk is the setting of a reserves policy.

The trustees are aware of the short-term nature of the charity's income, which makes long-term planning more difficult. The trustees are seeking more than ever to diversify including charging for activities and looking at new and innovative ways of fundraising.

The trustees also have a duty to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The systems of internal controls for the charity are designed to provide reasonable, but not absolute, assurance against material misstatement or loss.

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WEST LONDON EQUALITY CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

The trustees remain confident that the high standard of service and professionalism of the charity's staff continue to place the charity in a good position for the future.

Under the terms of the Articles of Association the trustees shall be indemnified out of the assets of the charity against any liability incurred by him/her in defending any proceedings in which judgement is given in their favour. To mitigate any potential costs arising from such proceedings, the charity has obtained the necessary indemnity insurance.

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WEST LONDON EQUALITY CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of West London Equality Centre 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

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

Reappointment of Auditors

The auditors, Cox Costello & Horne, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

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Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Ms B D Karayi - Trustee

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF WEST LONDON EQUALITY CENTRE

Opinion

We have audited the financial statements of West London Equality Centre (the 'charitable company') for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

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 Report of the Trustees.

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:

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF WEST LONDON EQUALITY CENTRE

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our 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 a Report of the Independent Auditors 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud are instances of non-compliance with laws and regulations. We designed 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 irregularity including fraud is detailed below.

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our: general commercial and sector experience; through verbal and written communications with those charged with governance and other management; and via inspection of the charitable company’s regulatory and legal correspondence.

We discussed with those charged with governance and other management the policies and procedures regarding compliance with laws and regulations.

We communicated identified laws and regulations to our team and remained alert to any indicators of non-compliance throughout the audit, we also specifically considered where and how fraud may occur within the charitable company.

The potential effect of these laws and regulations on the financial statements varies considerably.

Firstly, the charitable company is subject to laws and regulations that directly affect the financial statements, including: the charitable company’s constitution; relevant financial reporting standards; company law; the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102 (effective from 1 January 2019); and we assess the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.

Secondly the charitable company is subject to many other laws and regulations where the consequences of non-compliance could have a material effect on the amounts or disclosures in the financial statements, for instance through the imposition of fines and penalties, or through losses arising from litigations. We identified the following areas as those most likely to have such an affect: legislation directly applicable to charities sector such as the Charities Act 2011, employment legislation; health and safety legislation; the regulatory requirements of the Charity Commission; tax legislation particularly in relation to gift aid and the making overseas donations GDPR; anti-bribery and corruption legislation.

International Auditing Standards (UK) limit the required procedures to identify non-compliance with these laws and regulations to the procedures, and no procedures over and above those already noted are required. These limited procedures identify any actual or suspected non-compliance which laws and regulations that could have a material impact on the financial statements.

In relation to fraud, we performed the following specific procedures in addition to those already noted:

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF WEST LONDON EQUALITY CENTRE

These procedures identify any actual or suspected fraudulent irregularity that could have a material impact on the financial statements.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with International Auditing Standards UK). For example, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the procedures that we are required to undertake would identify it. In addition, as with any audit, there remains a high risk of non-detection of irregularities, as these might involve collusion, forgery, intentional omissions, misrepresentation, or the override of internal controls. We are not responsible for preventing non-compliance with laws and regulations or fraud, and cannot be expected to detect non-compliance with all laws and regulations or every incidence of fraud.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' 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.

Michael F Cox FCA (Senior Statutory Auditor) for and on behalf of Cox Costello & Horne Chartered Accountants and Statutory Auditors 26 Main Avenue Moor Park HA6 2HJ � 4 �������������� Date: .............................................

Page 12

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WEST LONDON EQUALITY CENTRE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
Restricted
fund
fund
Notes
£
£
INCOME FROM
Donations
2
131,264
262,150
Deposit account interest
65
-
Total
131,329
262,150
EXPENDITURE ON
Charitable activities
Equality and human rights for all
3
96,097
234,046
NET INCOME
35,232
28,104
RECONCILIATION OF FUNDS
Total funds brought forward
131,701
30,281
TOTAL FUNDS CARRIED FORWARD
166,933
58,385		 31.3.22
Total
funds
£
393,414
65
393,479
330,143
63,336
161,982
225,318		 31.3.21
restated
Total
funds
£
335,555
239
335,794
287,743
48,051
113,931
161,982

The notes form part of these financial statements

Page 13

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WEST LONDON EQUALITY CENTRE

BALANCE SHEET 31 MARCH 2022

Unrestricted
Restricted
fund
fund
Notes
£
£
FIXED ASSETS
Tangible assets
10
859
440
CURRENT ASSETS
Debtors
11
18,221
9,589
Cash at bank and in hand
174,329
107,607
192,550
117,196
CREDITORS
Amounts falling due within one year
12
(26,476)
(59,251)
NET CURRENT ASSETS
166,074
57,945
TOTAL ASSETS LESS CURRENT LIABILITIES
166,933
58,385
NET ASSETS
166,933
58,385
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS		 31.3.22
Total
funds
£
1,299
27,810
281,936
309,746
(85,727)
224,019
225,318
225,318
166,933
58,385
225,318		 31.3.21
Total
funds
£
441
15,945
196,856
212,801
(51,260)
161,541
161,982
161,982
131,701
30,281
161,982

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 ............................................. and were signed on its behalf by: ����������������

............................................. Ms C Lumb - Trustee

............................................. Ms B D Karayi - Trustee

The notes form part of these financial statements

Page 14

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

WEST LONDON EQUALITY CENTRE

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The charitable company has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

Preparation of the financial statements on a going concern basis

The financial statements are drawn up on the going concern basis which assumes West London Equality Centre will continue in operational existence for the foreseeable future. The Board of Trustees have given due consideration to the working capital and cash flow requirements of West London Equality Centre. The Board of Trustees consider West London Equality Centre's current and forecast cash resources to be sufficient to cover the working capital requirements of the charity for at least 12 months from the date of signing the financial statements.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires the Board of Trustees to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for income and expenditure during the period. However, the nature of estimation means that actual outcomes could differ from those estimates.

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income received in advance of a service is deferred until the criteria for income recognition are met. Income arises in the United Kingdom.

Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

Interest receivable on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Unrestricted charitable donations are recognised in the financial statements when the charitable donation has been received, or if, before receipt, there is sufficient evidence to provide the necessary certainty that the donation will be received, and the value of the incoming resources can be measured with sufficient reliability.

Donated professional services and facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised. On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities with an estimated value in excess of £500 of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

The charity applies for funding on behalf of third parties where the charity simply acts as a conduit and passes the money on to the third party, then it does not recognise the transaction in its income and expenditure.

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NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

WEST LONDON EQUALITY CENTRE

1. ACCOUNTING POLICIES - continued

Legacies are accounted for as incoming resources either upon receipt or where the receipt of the legacy is probable. The receipt is probable when: confirmation has been received from the representatives of the estate(s) that probate has been granted, the executors have established that there are sufficient assets in the estate to pay the legacy, and all conditions attached to the legacy have been fulfilled or are within the charity’s control.

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. A further analysis of this expenditure is given in the notes to the financial statements.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer and office equipment - 33% on cost

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.

Taxation

The charity is an institution within the meaning of the Charities Act 2011 and as such is a charity within the meaning of Section 506(1) of the Taxes Act 1988. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains within categories covered by Section 505 of the Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied exclusively to charitable purposes. The charity receives no similar exemption in respect of Value Added Tax.

The charity is an institution which is established for charitable purposes within the meaning of the Charities Act 2011 and as such is a charity within the meaning of Para 1 of Schedule 6 to the Finance Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Sections 478-488 of the Corporation Tax Act 2010 (formerly enacted in Section 505 of the Income and Corporation Taxes Act 1988) or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied to exclusively charitable purposes. The charity receives no similar exemption in respect of Value Added Tax. For this reason, the charity is generally unable to recover input VAT it suffers on goods and services purchased. The charity is not registered for VAT, as the trustees consider the charity's incoming resources are exempt from VAT. VAT is included within the attributable cost under resources expended.

Fund accounting

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

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the lease term.

Pension costs

The charity contributes towards personal pension schemes of staff. The contributions payable by the charity and staff are deposited in the respective pension funds within 30 days following the deduction. Once the contributions have been paid, the charity as employer, has no further payment obligations. The charity's contributions are charged to the statement of financial activities in the period to which they relate.

Page 16

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����������������������������������������������������������

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

WEST LONDON EQUALITY CENTRE

1. ACCOUNTING POLICIES - continued

Pension costs

Contributions outstanding at the year end is £6,362 (2021: £11,332).

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.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and instant access deposit accounts.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2. DONATIONS

Donations and legacies
Grants
Grants received, included in the above, are as follows:
London Borough of Ealing - Other
Big Lottery Fund - Hate Crime Project
The Henry Smith Charity - provides funding towards core cost
Project funded by the European Commission
EU Settlement Scheme project in consortium with Ealing Law Centre
Help Through Crisis in consortium with EHCVS and Ealing Law Centre
Private Tenants Advice Service funded by Trust for London
HCNew
HTC Extra
City of London Trust - Covid recovery grant		 31.3.22
£
43,068
350,346
393,414
31.3.22
£
-
25,313
40,000
14,515
32,250
32,625
42,875
105,423
9,150
48,195
350,346		 31.3.21
restated
£
93,183
242,372
335,555
31.3.21
£
2,500
135,061
20,000
-
29,840
44,346
10,625
-
-
-
242,372

Grants received, included in the above, are as follows:

Page 17

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WEST LONDON EQUALITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

3. CHARITABLE ACTIVITIES COSTS

Staff training
Project costs
Volunteer expenses
Depreciation computers & office equipment
Support costs
4.
SUPPORT COSTS
Equality and human rights for all
Basis of
allocation
Operating leases - premises
Usage
Insurances
invoice
Telephone
invoice
Postage and stationery
invoice
Computer cost
invoice
Website cost
invoice
Sundry expenses
invoice
Document storage
invoice
Printing cost
invoice
Professional fees
invoice
Bank charges
invoice
Training bursaries
invoice
Wages and salaries
time
Social security
time
Pensions
time		 Unrestricted
funds
£
9,173
275
221
193
53
1,400
143
120
1,074
1,618
96
414
45,233
344
1,147
**61,504 **		 Direct costs
Support
costs
(See note 4)
£
£
1,055
-
37,243
-
425
-
1,059
-
-
290,361
39,782
290,361
Overhead
Governance
costs
costs
£
£
284,661
5,700
Restricted
funds
31.3.22
£
£
36,693
45,866
547
822
1,716
1,937
390
583
986
1,039
-
1,400
287
430
480
600
2,147
3,221
3,235
4,853
-
96
-
414
157,855
203,088
13,485
13,829
5,336
6,483
223,157
**284,661 **		 Totals
£
1,055
37,243
425
1,059
290,361
330,143
Totals
£
290,361
31.3.21
restated
£
45,866
1,642
1,519
253
-
-
147
600
43
2,634
161
300
186,481
15,503
8,125
263,274		 Totals
£
1,055
37,243
425
1,059
290,361
330,143

The charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Having identified its governance costs, the remaining support costs together with the governance costs are apportioned to the charitable activities undertaken in the period.

5. NET INCOME

Net income is stated after charging:

6.

31.3.22 31.3.21
£ £
Depreciation - owned assets 1,059 426
Other operating leases - premises 45,866 45,866
AUDITORS' REMUNERATION
31.3.22 31.3.21
£ £
Fees payable to the charity's auditors for the audit of the charity's financial
statements 2,000 2,000
Auditors' remuneration for other services 1,000 1,000

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NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

WEST LONDON EQUALITY CENTRE

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

No trustee received payment for professional or other services supplied to the charity.

The trustees were able to use services used generally by beneficiaries and members of the charity.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

During the reporting year, insurance was purchased to indemnify the charitable company from loss arising from neglect or defaults of its trustees, employees or agents. The cost of the indemnity insurance cannot be accurately calculated as it forms part of a multiple insurance policy.

8. STAFF COSTS

STAFF COSTS
Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Charitable, support and governance		 31.3.22
£
205,488
14,129
6,483
226,100
31.3.22
9		 31.3.21
£
188,881
15,803
8,125
212,809
31.3.21
8

No employees received emoluments in excess of £60,000.

The key management personnel of the charity, comprise the board of trustees (who are unpaid) and the CEO.

The total employee benefits, excluding pension contributions, of the key management personnel of the charity were £45,300 (2021: £46,584).

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
fund
fund
restated
restated
£
£
INCOME
Donations
113,184
222,371
Investment income
239
-
Total
113,423
222,371
EXPENDITURE ON
Charitable activities
Equality and human rights for all
46,125
241,618
NET INCOME/(EXPENDITURE)
67,298
(19,247)
RECONCILIATION OF FUNDS
Total funds brought forward
64,403
49,528		 Total
funds
restated
£
335,555
239
335,794
287,743
48,051
113,931

Page 19

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WEST LONDON EQUALITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£ £ £
TOTAL FUNDS CARRIED FORWARD 131,701 30,281 161,982
10. TANGIBLE FIXED ASSETS
Computer
and office
equipment
£
COST
At 1 April 2021 18,088
Additions 1,917
At 31 March 2022 20,005
DEPRECIATION
At 1 April 2021 17,647
Charge for year 1,059
At 31 March 2022 18,706
NET BOOK VALUE
At 31 March 2022 1,299
At 31 March 2021 441
11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£ £
Accrued income 27,810 15,945
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£ £
Social security and other taxes 5,054 -
Other creditors 6,293 11,522
Accruals 10,669 3,000
Deferred income 63,711 36,738
85,727 51,260
13. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.22 31.3.21
£ £
Within one year 6,000 6,000

The above represents the charity’s contractual commitment, which is heavily subsidised, the commercial value of the arrangement is recognised in the SoFA with the difference being recognised as a donation in kind.

Page 20

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WEST LONDON EQUALITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

14. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement
At 1.4.21 in funds At 31.3.22
£ £ £
Unrestricted funds
General fund
131,701		 35,232 166,933
Restricted funds
Restricted funds
30,281		 28,104 58,385
TOTAL FUNDS
161,982		 63,336 225,318
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund
131,329		 (96,097) 35,232
Restricted funds
Restricted funds
262,150		 (234,046) 28,104
TOTAL FUNDS
393,479		 (330,143) 63,336
Comparatives for movement in funds
Net
movement
At 1.4.20 in funds At 31.3.21
£ £ £
Unrestricted funds
General fund
64,403		 67,298 131,701
Restricted funds
Restricted funds
49,528		 (19,247) 30,281
TOTAL FUNDS
113,931		 48,051 161,982
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
restated restated restated
£ £ £
Unrestricted funds
General fund
113,423		 (46,125) 67,298
Restricted funds
Restricted funds
222,371		 (241,618) (19,247)
TOTAL FUNDS
335,794		 (287,743) 48,051

Page 21

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WEST LONDON EQUALITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

14. MOVEMENT IN FUNDS - continued

Purpose of unrestricted funds:

To ensure our work is protected from the risk of disruption at short notice due to a lack of funds, whilst at the same time ensuring we do not retain income for longer than required. Included in unrestricted fund is Henry Smith charity of £40,000 per year.

Purpose of restricted funds:

These funds relate to unspent money from grants and other incoming sources where the funder has specified what the money must be spent on, and the trustees do not have the power to use the funds for other purposes.

Summary of restricted funds:

Big Lottery Fund - Help Through Crisis - the Ealing Crisis Navigator Project aims to support those identified as experiencing food crisis and those at risk of losing their homes through eviction from privately rented accommodation or mortgage re-possession, and who have no support mechanism in place or whose attempts to resolve ongoing or repeat issues leading to crisis, have not resolved the issue in the longer term.

Big Lottery Fund - Hate Crime Project - a service to support the victims of Hate Crime in Ealing and surrounding boroughs by advocacy and support, plus promotion of the service and good practice.

Have Your Say European project - core funding to sustain the current advice and advocacy service for the BMER community service.

Trust for London - Private tenancy advice service - a 2-year project to provide advice and casework for private tenants.

EU Settlement Scheme project - a continuing programme funded by the Home office via Ealing Law centre to help vulnerable EU migrants apply to stay here as settled or pre-settled citizens.

15. RELATED PARTY DISCLOSURES

Other than remuneration paid to Key Management Personnel which have been disclosed in Note 8. There were no related party transactions for the year ended 31 March 2022 nor for the year ended 31 March 2021.

16. DEFERRED INCOME

DEFERRED INCOME
31.12.22 31.12.21
£ £
Balance as at 1stJanuary 36,738 -
Amount released to income in the year (36,738) -
Amount deferred in the year 63,711 36,738
63,711 36,738

Deferred income represents funding received from Hate Crime £52,711 towards charitable expenditure, PTAS Project £11,000 for charitable expenditure, to be carried out in future years.

17. POST BALANCE SHEET EVENTS

The charity moved to a new location at 84 Uxbridge Road, Ealing, London, England, W13 8RA in October 2022. The trustees took the decision to transfer £53,194 from the legacy fund received to the designated fund after the year end to spend on special projects.

18. CHANGE IN ACCOUNTING POLICY

The trustees recognised the intangible income in the financial statement. There is a gross-up of rent and donations in the SOFA. The difference between the commercial value of the rent and the actual amount paid. As a result, charitable income and expenditure reclassifications have been made to the comparative figures to enhance comparability with the current year's financial statements.

19. COMPANY LIMITED BY GUARANTEE

The company does not have share capital and is limited by guarantee. Should the company be wound up, all the charity's assets shall be transferred either to another body with objects similar to its own or to another body the objects of which are the promotion of charity and anything incidental or conducive thereto. Members guarantee to contribute to the assets of the charity in the event of winding up. The liability of the members is limited to £1.

Page 22