2023-03-31-accounts - West London Equality Centre

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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 2023

99 Church Street, Rickmansworth WD3 1JJ

Cox Costello & Horne Chartered Accountants and Statutory Auditors Batchworth Lock House

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WEST LONDON EQUALITY CENTRE

CONTENTS OF THE ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023

	Page
Reference and Administrative Details	1
Report of the Trustees	2 to 8
Report of the Independent Auditors	9 to 11
Statement of Financial Activities	12
Balance Sheet	13
Notes to the Financial Statements	14 to 21

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WEST LONDON EQUALITY CENTRE

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2023

TRUSTEES	Mr K Akuffo (re-elected on 30.11.2022)
	Ms H A Panford
	Mr I M Potts chair
	Ms B D Karayi Chair
	Ms J De Souza (re-elected on 30.11.2022)
	Mr B Andonian
	Ms P Walker (deceased 1.4.23)
	Professor P D John
	Ms R Okoria-Sanni
	Ms C Lumb
	Mr B Khan
	Ms J James (appointed 30.11.22) (resigned 17.4.23)

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.

REGISTERED OFFICE	84 Uxbridge Road
	Ealing
	London
	W13 8RA
REGISTERED COMPANY	NUMBER02531302 (England and Wales)
REGISTERED CHARITY NUMBER1116413 (England and Wales)
AUDITORS	Cox Costello & Horne
	Chartered Accountants and Statutory Auditors
	Batchworth Lock House
	99 Church Street, Rickmansworth
	WD3 1JJ
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 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. 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 31 January 2022).

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:

The promotion of equality and diversity for the public benefit by:
a) the elimination of discrimination on the grounds of race, gender, disability, sexual orientation or religion;
b) advancing education and raising awareness in equality and diversity;
c) promoting activities to foster understanding between people from diverse backgrounds; and
d) cultivating a sentiment in favour of equality and diversity.
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).
The promotion of racial harmony for the public benefit by:
a) promoting knowledge and mutual understanding between different racial groups; advancing education and raising awareness about different racial groups to promote good relations between persons
b) of different racial groups; and
c) working towards the elimination of discrimination on the grounds of race.
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:
a) obtaining redress for the victims of human rights abuse;
b) educating the public about human rights
c) contributing to the sound administration of human rights law;
d) commenting on proposed human rights legislation;
e) raising awareness of human rights issues;
f) promoting public support for human rights;
g) promoting respect for human rights among individuals and corporations;
h) eliminating infringements of human rights

Background:

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, and a range of funded projects relating to those areas.

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.

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.

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WEST LONDON EQUALITY CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

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.

Ongoing projects are:

Help Through Crisis in a consortium with Ealing Law Centre and Ealing & Hounslow Community Voluntary Service, and funded by the National Lottery

Hate Crime Support Service – Funded by the National Lottery

Form Filling Service – an add-on service funded by the Foodbank for Help Through Crisis service users EU Settlement support – in a consortium with Ealing Law Centre funded by the Home Office PTAS (Private tenancy advice service) – funded by the Trust for London

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 or other locations which are accessible by our clients.

In addition to these funded projects, we run our general advice service, called Community Advice Programme, funded from core funding provided by the Henry Smith Charity.

Update since last Trustees’ Report:

We returned to face-to-face service at Copley Close community centre for 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.

We moved offices with the help of the University of London in a self-contained serviced office in West Ealing in September 2022 where we can now host advice sessions in there in two interview rooms.

ACHIEVEMENT AND PERFORMANCE Charitable activities

Advice work:

Our work is aimed at people who cannot afford to pay for advice, disadvantaged & destitute, and the newly arrived.

Giving advice to a broad range of enquirers without the need to check for eligibility for legal aid helps us reach a broad spectrum of local people quickly and offers our staff and volunteers opportunities to deal with a vast range of topics.

To the client they rapidly find out what they need to do, what we can help them with and the most common referral in is via word of mouth. 90% of our incoming enquiries are from ethnic minority clients, including white European, and one third consider themselves to be disabled.

We reached over 2706 clients across all projects and including the Community Advice Programme.

On the basis of advice given clients are better informed, able to withstand or reduce discrimination, know where to turn for help and are less isolated. As an example, a Private Tenancy Advice Service client will be better informed about evictions when we can help them defend eviction proceedings under section 21, where for example the deposit has not been protected or there is an improvement notice for a property in a bad state.

Feeback from clients gives us excellent as we give honest and useful advice.

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.

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WEST LONDON EQUALITY CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

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.

We offer an advice service where local people would otherwise not be able to find answers and solutions, covering areas such as housing, family, discrimination in employment, dealing with the council, and welfare benefits, both applying for them and appealing decisions.

Volunteers

WLEC's core work benefits from the wide range of volunteers we engage and train in office skills, legal work, interviewing skills, advising, safeguarding, confidentiality, and legal advice areas we deal with in our work.

Volunteers are vital to making the service function. A mutual support exists between the needs of the organisation and volunteers, many of whom are seeking to broaden their skills in eg English, interviewing, letter writing and legal specialisms for employment or for qualifying as solicitors.

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'.

All our staff were volunteers once.

Student volunteers

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. We attend induction sessions at various law schools and career fairs, to ensure students know they can pick up vital skills from volunteering with WLEC.

Work experience for budding solicitors

Following on from several volunteers qualifying as solicitors, WLEC encourages those who are ready to use the equivalent means route to qualify. To that end, WLEC mentors and supervises so that they use the opportunity in front of them for their advantage.

We are 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 a range of 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.

Our charitable object are met thus:

Equality & Diversity – as an organisation and via our work, our remit is to achieve equality and diversity for all humans, regardless of background, ethnicity, disability, gender, gender identity, faith or no faith, sexual orientation. We protect rights where these are at risk and achieve dignity and respect where this is lacking. This can be a decision by the DWP or an employer or the local authority, education or health service.

Social inclusion – our work ensures everyone gets what they have a right to, based on their needs. This means a client will become a more active citizen and will pass this learning on to others in their community. This is proven by our largely word of mouth inward referrals. Rights are better protected.

Racial harmony – Throughout our work we are conscious of racial discrimination, which was the original purpose of WLEC, and attempts to exclude or racialise persons. Our hate crime service is especially geared towards ensuring where racial harmony does not exist, authorities are alerted to this, for instance in relation to employment situations.

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WEST LONDON EQUALITY CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

ACHIEVEMENT AND PERFORMANCE Charitable activities

Human Rights – we promote human rights at every turn, frequently drawing attention of these universal rights in our advocacy to public bodies and employers.

We are consistently non-political, drawing a distinction between legal rights and policy, and campaigning on topics outside of our client’s issues around race, housing and discrimination.

Our experience of involving 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.

All our staff are former volunteers who have actively participated in the designing, rolling out and carrying out our services.

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.

Future projects will address:

Returning to our core business of free legal advice to all comers
Taking some of our most striking cases to a higher level
Making a long-lasting difference to residents of West London
Ensuring we are heard at some of the organisations we work with that influence policy

FINANCIAL REVIEW

Financial position as at 31 March 2023

The surplus / (deficit) for the reporting year was £40,242 (2022: £63,336).

Incoming resources were £363,308 (2022: £393,479).

Outgoing resources were £323,066 (2022: £330,143).

Net current assets were £264,894 (2022: £224,019).

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 2023

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:

meet financial commitments when they arise
designated projects to be undertaken when appropriate
administration and support costs for the charity
sufficient promotion of its objects

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

to cover 3 months administration and support costs with a 6-month future aspiration

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 2023, the unrestricted funds stood at £183,033 (2022: £166,933).

FUTURE PLANS

In preparing the plans for 2022/2023 a number of factors come to mind:

A greater need for space in light of the pandemic
We have greater resources than ever before and therefore have capacity to grow, in cases and in volunteers
We need to retain volunteers for our core project, that of helping the deprived and destitute who live in West London

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.

Membership

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.

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.

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WEST LONDON EQUALITY CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT 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 2023, 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.

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 2023

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

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

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

In so far as the trustees are aware:

there is no relevant audit information of which the charitable company's auditors are unaware; and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

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.

Approved by order of the board of trustees on 13 December 2023 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 2023 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:

give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its 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, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; 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 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:

the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

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

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 or returns adequate for our audit have not been received from branches not visited by us; or
the 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 take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.

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:

We designed procedures in line with our responsibilities outlined above, to detect material misstatements in respect of irregularities, including fraud.

We obtained an understanding of the legal and regulatory frameworks that the charity operates in, and identified the key laws and regulations that:

had a direct effect on the determination of material amounts and disclosures in the financial statements. These included the Charity’s constitution, tax legislation and Companies Act 2006; and
do not have a direct effect on the financial statements but compliance with which may be fundamental to the charity's ability to operate or to avoid a material penalty. These included the Charity Commission for England and Wales (Charity Commission) regulations, Health and Safety Act, employment law, pensions legislation, Charities Act and fundraising regulations.

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 31 January 2022); and we assess the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.

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DocuSign Envelope ID: 8DEEF818-AAD8-4113-813F-BF3302090A5E

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

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:

Challenging assumptions made by management in its significant accounting estimates in particular: Recognition of grant income, appropriate allocation of restricted income;
Identifying and testing journal entries, in particular any entries posted with unusual nominal ledger account combinations;
Performing analytical procedures to identify unexpected movements in account balances which may be indicative of fraud;
Ensuring that testing undertaken on both the Statement of Financial Activity (SoFA) and the Balance Sheet includes a number of items selected on a random basis;

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 Batchworth Lock House 99 Church Street, Rickmansworth WD3 1JJ

Date: 13 December 2023

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DocuSign Envelope ID: 8DEEF818-AAD8-4113-813F-BF3302090A5E

WEST LONDON EQUALITY CENTRE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted Restricted fund fund Notes £ £ INCOME FROM Donations 2 85,087 276,750 Deposit account interest 1,471 - Total 86,558 276,750 EXPENDITURE ON Charitable activities Equality and human rights for all 70,758 252,308 NET INCOME 15,800 24,442 RECONCILIATION OF FUNDS Total funds brought forward 166,933 58,385 TOTAL FUNDS CARRIED FORWARD 182,733 82,827	31.3.23 Total funds £ 361,837 1,471 363,308 323,066 40,242 225,318 265,560	31.3.22 Total funds £ 393,414 65 393,479 330,143 63,336 161,982 225,318

The notes form part of these financial statements

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DocuSign Envelope ID: 8DEEF818-AAD8-4113-813F-BF3302090A5E

WEST LONDON EQUALITY CENTRE

BALANCE SHEET 31 MARCH 2023

Unrestricted Restricted fund fund Notes £ £ FIXED ASSETS Tangible assets 9 226 440 CURRENT ASSETS Debtors 10 11,796 17,753 Cash at bank and in hand 255,599 71,899 267,395 89,652 CREDITORS Amounts falling due within one year 11 (84,888) (7,265) NET CURRENT ASSETS 182,507 82,387 TOTAL ASSETS LESS CURRENT LIABILITIES 182,733 82,827 NET ASSETS 182,733 82,827 FUNDS 13 Unrestricted funds Restricted funds TOTAL FUNDS	31.3.23 Total funds £ 666 29,549 327,498 357,047 (92,153) 264,894 265,560 265,560 182,733 82,827 265,560	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

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 13 December 2023 and were signed on its behalf by:

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

............................................. Ms B D Karayi – Trustee

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

The notes form part of these financial statements

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DocuSign Envelope ID: 8DEEF818-AAD8-4113-813F-BF3302090A5E

WEST LONDON EQUALITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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 financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 31 January 2022)', 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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DocuSign Envelope ID: 8DEEF818-AAD8-4113-813F-BF3302090A5E

WEST LONDON EQUALITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

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.

Cost of raising funds comprises the costs of commercial trading and their associated support costs.
Expenditure on charitable activities includes the costs of the charity's services undertaken to further the purpose of the charity and their associated support costs.
Other expenditure represents those items not falling into any other heading.

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.

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DocuSign Envelope ID: 8DEEF818-AAD8-4113-813F-BF3302090A5E

WEST LONDON EQUALITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES - continued

Leasing commitments

Rentals paid under operating leases are charged to the statement of financial activities on a straight-line basis over the period of the lease.

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.

Contributions outstanding at the year end is £3,620 (2022: £6,362).

Financial instruments

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 AND LEGACIES

Donations Grants Grants received, included in the above, are as follows: 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 Private Tenants Advice Service funded by Trust for London-1	31.3.23 £ 45,086 316,751 361,837 31.3.23 £ - 40,000 - 29,000 32,626 11,125 156,000 15,000 - 33,000 316,751	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

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DocuSign Envelope ID: 8DEEF818-AAD8-4113-813F-BF3302090A5E

WEST LONDON EQUALITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

3. SUPPORT COSTS

Equality and human rights for all Basis of allocatio n Operating leases - premises invoice 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 Rental of space invoice Wages time Social security time Pensions time	Unrestricted funds £ 9,173 275 107 288 41 - 139 306 1,078 938 36 (138) 1,344 21,650 - 628 35,865	Overhead Governance costs costs £ £ 295,526 6,000 Restricted funds 31.3.23 £ £ 36,693 45,866 548 823 1,523 1,630 926 1,214 83 124 - - 380 519 612 918 2,155 3,233 1,877 2,815 - 36 - (138) - 1,344 193,845 215,495 15,678 15,678 5,341 5,969 259,661 295,526	Totals £ 301,526 31.3.22 £ 45,866 822 1,937 583 1,039 1,400 430 600 3,221 4,853 96 414 - 203,088 13,829 6,483 284,661

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.

4. NET INCOME/(EXPENDITURE)

Net income is stated after charging:

5.

Depreciation - owned assets Other operating leases - premises AUDITORS' REMUNERATION Fees payable to the charity's auditors for the audit of the charity's financial statements Auditors' remuneration for other services	31.3.23 £ 633 45,866 31.3.23 £ 2,300 1,000	31.3.22 £ 1,059 45,866 31.3.22 £ 2,000 1,000

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DocuSign Envelope ID: 8DEEF818-AAD8-4113-813F-BF3302090A5E

WEST LONDON EQUALITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

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 2023 nor for the year ended 31 March 2022.

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.

7. 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	31.3.23 £ 217,895 15,978 5,969 239,842 31.3.23 8	31.3.22 £ 205,488 14,129 6,483
		226,100
		31.3.22 9

The average monthly number of employees during the year was as follows:

Charitable, support and governance

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 Chief Executive Officer.

The total employee benefits, excluding pension contributions, of the key management personnel of the charity were £51,165 (2022: £45,300).

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Restricted fund fund £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 131,264 262,150 Investment income 65 - Total 131,329 262,150 EXPENDITURE ON Direct charitable activities Equality and human rights for all 96,097 234,046 NET INCOME 35,232 28,104 RECONCILIATION OF FUNDS Total funds brought forward 131,701 30,281	Total funds £ 393,414 65 393,479 330,143 63,336 161,982

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DocuSign Envelope ID: 8DEEF818-AAD8-4113-813F-BF3302090A5E

WEST LONDON EQUALITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

8.	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
		£		£	£
	RECONCILIATION OF FUNDS
	Total funds brought forward	131,701	30,281		161,982
	TOTAL FUNDS CARRIED FORWARD	166,933	58,385		225,318
9.	TANGIBLE FIXED ASSETS
					Computer
					and office
					equipment
					£
	COST
	At 1 April 2022 and 31 March 2023				20,005
	DEPRECIATION
	At 1 April 2022				18,706
	Charge for year				633
	At 31 March 2023				19,339
	NET BOOK VALUE
	At 31 March 2023				666
	At 31 March 2022				1,299
10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			31.3.23		31.3.22
			£		£
	Accrued income		29,549		27,810
11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			31.3.23		31.3.22
			£		£
	Social security and other taxes		9,410		5,054
	Other creditors		3,620		6,293
	Accruals		16,354		10,669
	Deferred income		62,769		63,711
			92,153		85,727
12.	LEASING AGREEMENTS
	Minimum lease payments under non-cancellable operating leases	fall due as follows:
			31.3.23		31.3.22
			£		£
	Within one year		500		500

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.

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DocuSign Envelope ID: 8DEEF818-AAD8-4113-813F-BF3302090A5E

WEST LONDON EQUALITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

13. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
	Net
	movement
At 1.4.22	in funds	At 31.3.23
£	£	£
Unrestricted funds
General fund 166,933	15,800	182,733
Restricted funds
Restricted funds 58,385	24,442	82,827
TOTAL FUNDS 225,318	40,242	265,560
Net movement in funds, included in the above are as follows:
Incoming	Resources	Movement
resources	expended	in funds
£	£	£
Unrestricted funds
General fund 86,558	(70,758)	15,800
Restricted funds
Restricted funds 276,750	(252,308)	24,442
TOTAL FUNDS 363,308	(323,066)	40,242
Comparatives for 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
Comparative 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

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DocuSign Envelope ID: 8DEEF818-AAD8-4113-813F-BF3302090A5E

WEST LONDON EQUALITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

13. 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.

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023 nor for the year ended 31 March 2022.

15. DEFERRED INCOME

Balance as at 1st April Amount released to income in the year Amount deferred in the year	31.3.23 £ 63,711 (63,711) 62,769 62,769	31.3.22 £ 36,738 (36,738) 63,711 63,711

Deferred income represents funding received from Hate Crime £51,644 (2022: £52,711) towards charitable expenditure, PTAS Project £11,125 (2022: £11,000) for charitable expenditure, to be carried out in future years.

16. 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.

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