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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 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
MCA Audit Limited Chartered Accountants and Statutory Auditors 7 St. Johns Road, Harrow, Middlesex, England, HA1 2EY
Docusign Envelope ID: BD5E5FC3-B05A-47C6-93C6-A8B811DFE3CA
WEST LONDON EQUALITY CENTRE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| 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 22 |
| Detailed Statement of Financial Activities | 23 to 24 |
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WEST LONDON EQUALITY CENTRE
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES Mr K Akuffo Ms H A Panford Mr I M Potts Ms B D Karayi Vice Chair Ms J De Souza Mr B Andonian Chair Professor P D John Ms R Okoria-Sanni (resigned 27.11.24) Mrs C Lumb Mr B Khan Ms M Masud Cllr A Raza Ms R Malhan (appointed 27.11.24) Ms E Marinaki (appointed 27.11.24) Ms R Z Mlozniak (appointed 27.11.24)
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 NUMBER 02531302 (England and Wales) REGISTERED CHARITY NUMBER 1116413 (England and Wales) AUDITORS MCA Audit Limited Chartered Accountants and Statutory Auditors 7 St. Johns Road, Harrow, England, HA1 2EY 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 2025
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 2025. 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:
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The promotion of equality and diversity for the public benefit by:
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a) the elimination of discrimination on the grounds of race, gender, disability, sexual orientation or religion;
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b) advancing education and raising awareness in equality and diversity;
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c) promoting activities to foster understanding between people from diverse backgrounds; and
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d) cultivating a sentiment in favour of equality and diversity.
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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).
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The promotion of racial harmony for the public benefit by:
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a) promoting knowledge and mutual understanding between different racial groups;
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b) advancing education and raising awareness about different racial groups to promote good relations between persons of different racial groups; and
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c) working towards the elimination of discrimination on the grounds of race.
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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:
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a) obtaining redress for the victims of human rights abuse;
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b) educating the public about human rights
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c) contributing to the sound administration of human rights law;
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d) commenting on proposed human rights legislation;
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e) raising awareness of human rights issues;
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f) promoting public support for human rights;
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g) promoting respect for human rights among individuals and corporations;
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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.
This is reflected in the advice quality standard (AQS) awarding us a quality assurance mark across a wide range of areas.
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WEST LONDON EQUALITY CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
Further, we aim to 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. We are registered with the Immigration Advice Authority.
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.
We are pleased to say that West London Equality Centre continues to offer a good service to our clients, with feedback forms regularly giving us excellent scores, and good value for money - we are very efficient, largely thanks to not having to pay commercial rent for our office - thanks to University of West London.
We are able to sustain a number of full and part-time staff, working on a wide range of projects, which cover our area of charitable objects, those of human rights for all, equality and inclusion. Our office space is provided by the University of West London, to whom we are truly grateful. This single item of expense, if covered by ourselves, would leave us struggling. Funders understand and appreciate that this makes our service unique and good value for their money.
Our clients come from a wide range of backgrounds, nationalities and ethnicities, which is reflected in our staff, trustee and volunteer base. This makes us both a "grassroots organisation" offering lived experience, which funders appreciate, while also offering trained and qualified legal advisers helping clients to a high degree of professionalism.
Our volunteers are recruited from the University of West London law department and other local universities, so students gain, and WLEC gains.
The year April 2024 to March 2025 has been a year in which we have shifted our work from project based to more core funded work, as that is what our clients require from WLEC.
Projects and funders:
HATE CRIME PROJECT BIG LOTTERY COMMUNITY ADVICE PROGRAMME THE HENRY SMITH CHARITY (CORE FUNDING) FORM FILLING SERVICE EALING FOODBANK PRIVATE TENANTS' ADVICE SERVICE TRUST FOR LONDON
completed projects continue informally, with experienced staff retained wherever possible and funded from core funding via the Community Advice Programme .
For example, our Trust for London funded Private Tenants Advice Service continues and we give this advice as part of our Community Advice Programme, our initial advice service. This provides local tenants with superior advice and casework regarding private tenancies. As most needy people are now residing in private rented properties rather than council ones, this is a much-needed advice. The frequent issues are eviction, mould and other disrepair.
The EU Settlement Scheme (EUSS) project finally came to an end in the autumn of 2023 but we continue to resolve issues for those who have for whichever reason fallen by the wayside, for instance by reason of homelessness and illness. There are clients for whom we have obtained settled status but who have died shortly after.
We have since noticed a dramatic increase in enquiries regarding immigration generally. We suspect that this is because roles previously filled by EU citizens are now filled by visa holders, which brings more complex enquiries, eg switching visas, bringing spouses, working while on a student visa, changing no discourse to public funds, asylum decisions.
Hate Crime continues and helps victims deal with and report hate crime. Close collaboration with Ealing Council safer communities and the police is bearing fruit. That collaboration is crucial in trying to build links, generate better outcomes for victims and achieve better community resilience and ability to speak for itself. Hate Crime Operational Group was created in 2022 with Ealing council and the Met police, to provide better sharing of information across the statutory sector to help victims.
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WEST LONDON EQUALITY CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
Community Advice Service
This service now comprises our main advice service to clients and consists of our advice sessions that we book appointments for as initial intake, taking place Wednesday afternoons and every other Saturday morning. After that, follow up takes place at any time to suit the adviser, office days and availability.
Due to the nature of WLEC (volunteers, solicitors and barristers who will between them cover a broad range of areas) we sometimes find that we are regarded as generalists, and everyone (council, foodbank, Ealing Advice Service, Age UK, Mencap, local GPs, social prescribers, NHS) refers people to us.
This regularly causes backlogs and we've at times resorted to advice only sessions to allow staff and volunteers to catch up on cases they're already working on.
How we work:
We aim to prevent matters from going "legal" using early advice and guide clients through the minefield. We mostly achieve that.
That has meant that funding from legal charities and organisations are of little help to us: we decided against registering as a legal aid provider as the work does not pay and is not worth our time (or the client's) filling in long forms, waiting for outcomes, for every matter, and we did not apply for early advice project funding as our clientele largely avoids the legal minefield, with our help.
If a matter falls outside the remit of a project, our reserves are used to fund this work. As projects finish, and other matters increase, we are finding that our reserves are used more and more.
To that end we are focusing on funding that is "core", ie funds our core work, aligned with our mission to help people access what they have a right to, promoting diversity, and fostering racial harmony. Project funding does not fund our employment, family, immigration work.
Providing legal advice and casework (where need and capacity allows) is only part of our work, being part of policy making is the other, as is enabling our student volunteers to experience real life casework to give work experience, to supervise and expose them to legal casework.
Edmund Akeju, our director, has been doing sterling work keeping the organisation's work going, through varying times and varying and competing priorities. As a former volunteer himself and hoping to qualify as a solicitor soon, he knows that what we do is high quality and highly professional and actively promotes this attitude to our staff and our volunteers.
We, the Trustees, are happy to say we are doing what we said we would, and are very successful at it, maintaining high standards at all times. We have helped our clients avoid costly processes and homelessness, access welfare and disability benefits, we have enabled moves to sheltered housing, helped families reunite, made family breakdown easier on the family member, resolved wills and probate issues, settled employment issues involving discrimination and contractual issues, and are helping a number of volunteers and staff qualify as solicitors.
Challenges ahead: We aim to find ways to take cases further than advice, casework and initial hearings or contact, as we find some matters are simply not resolved by our successful work on a client matter, for instance going to judicial review. For that we need different types of funding.
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 - The original purpose of WLEC was the prevention of racial discrimination and attempts to exclude, marginalise 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. After all, 75% of hate crime is race based hate.
Human Rights - we promote human rights at every turn, frequently having to draw attention of these universal rights in our advocacy to public bodies and employers and invoking the public sector equality duty where needed.
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WEST LONDON EQUALITY CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
Number of clients helped:
Across projects and in our general areas of law enquiries, we totalled 1113 beneficiaries, with 475 unique new enquiries, and 135 full casework matters. Housing, immigration, employment and welfare and benefits are the highest ranking issues represented.
We are consistently non-political, drawing a distinction between legal rights and policy, and campaigning on topics around of our client's issues relating to race, disability, housing and discrimination.
The organisation works across many areas, in hate crime, and with vulnerable, poor or excluded people and communities, and is keen to maintain an open and inclusive work environment for all: volunteers, staff, clients and trustees alike.
WLEC recognise crises in other countries can give rise to opinions but as our work encompasses such a wide range of cultures, faiths and origins, we must maintain neutrality and not let it affect our work. We want clients, staff, volunteers and trustees to feel safe within our operational space.
As legally trained professionals, our first priority is the person who came to us for help. Our advice is free from judgment and prejudice.
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 trustees report that a designated fund exists where we have placed an amount received by way of an inheritance and excess amount from one completed project to ensure this is used for special purposes when the trustees agree to use it.
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 work will address:
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Returning to our core business of free legal advice to all comers
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Taking some of our most striking cases to a higher level
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Making a long-lasting difference to residents of West London
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Ensuring we are heard at some of the organisations we work with that influence policy
FINANCIAL REVIEW
Financial position as at 31 March 2025
The surplus / (deficit) for the reporting year was (£87,339) (2024: £13,649).
Incoming resources were £170,503 (2024: £316,587).
Outgoing resources were £257,842 (2024: £330,236).
Net current assets were £162,929 (2024: £251,878).
Principal funding sources
The principal sources of funding are from charitable trusts and The National Lottery.
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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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
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:
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meet financial commitments when they arise
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designated projects to be undertaken when appropriate
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administration and support costs for the charity
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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 2025, the unrestricted funds stood at £164,572 (2024: £208,154).
FUTURE PLANS
In preparing the plans for 2025/2026 a number of factors come to mind:
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A greater need for space in light of the pandemic
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We have greater resources than ever before and therefore have capacity to grow, in cases and in volunteers
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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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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
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 2025, there is a board of directors, the trustees, which consists of 11 elected members and 1 co-opted member.
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 2025
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
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
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there is no relevant audit information of which the charitable company's auditors are unaware; and
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the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
AUDITORS
The auditors, MCA Audit Limited, 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 05 December 2025 and signed on its behalf by:
Signed by: [tur ........................................................................ 8F6F6E0E2478484... B dudonrian Mr B Andonian - 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 2025 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:
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give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; and
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have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the 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:
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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
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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.
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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adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
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the financial statements are not in agreement with the accounting records and returns; or
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certain disclosures of trustees' remuneration specified by law are not made; or
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we have not received all the information and explanations we require for our audit; or
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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.
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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:
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 ability to operate or to avoid a material penalty. These included the Charity Commission for England and Wal (Charity Commission) regulations, Health and Safety Act, employment law, pensions legislation, Charities Act a 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.
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;
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Docusign Envelope ID: BD5E5FC3-B05A-47C6-93C6-A8B811DFE3CA
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF WEST LONDON EQUALITY CENTRE
-
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.
Pankaj Rajani (Senior Statutory Auditor) O0CC7D9D98DC2425... for and on behalf of MCA Audit Limited Chartered Accountants and Statutory Auditors Middlesex, 7 St. Johns Road, Harrow, England, HA1 2EY
Date: 05 December 2025
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Docusign Envelope ID: BD5E5FC3-B05A-47C6-93C6-A8B811DFE3CA
WEST LONDON EQUALITY CENTRE
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted Restricted funds funds Notes £ £ INCOME FROM Donations 2 72,913 92,070 Other trading activities 3 1,848 - Investment income 4 3,672 - Total 78,433 92,070 EXPENDITURE ON Raising funds Raising grants and donations 7,500 - 7,500 - Direct charitable activities Equality and human rights for all 114,515 135,827 Total 122,015 135,827 NET INCOME/(EXPENDITURE) (43,582) (43,757) RECONCILIATION OF FUNDS Total funds brought forward 208,154 43,757 TOTAL FUNDS CARRIED FORWARD 164,572 - |
31.3.25 Total funds £ 164,983 1,848 3,672 170,503 7,500 7,500 250,342 257,842 (87,339) 251,911 164,572 |
31.3.24 Total funds £ 312,249 - 4,338 316,587 - - 330,236 330,236 (13,649) 265,560 251,911 |
|---|---|---|
The notes form part of these financial statements
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Docusign Envelope ID: BD5E5FC3-B05A-47C6-93C6-A8B811DFE3CA
WEST LONDON EQUALITY CENTRE
BALANCE SHEET 31 MARCH 2025
| 31.3.25 | 31.3.24 | ||
|---|---|---|---|
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 11 | 1,643 | 33 |
| CURRENT ASSETS | |||
| Debtors | 12 | 5,917 | 18,818 |
| Cash at bank and in hand | 165,443 | 329,645 | |
| 171,360 | 348,463 | ||
| CREDITORS | |||
| Amounts falling due within one year | 13 | (8,431) | (96,585) |
| NET CURRENT ASSETS | 162,929 | 251,878 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 164,572 | 251,911 | |
| NET ASSETS | 164,572 | 251,911 | |
| FUNDS | 16 | ||
| Unrestricted funds | 164,572 | 208,154 | |
| Restricted funds | - | 43,757 | |
| TOTAL FUNDS | 164,572 | 251,911 |
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 05 December 2025 and were signed on its behalf by:
............................................. C31F8293C70C415... Mrs C Lumb - Trustee
............................................. 8F6F6E0E2478484... Mr B Andonian - Trustee
The notes form part of these financial statements
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Docusign Envelope ID: BD5E5FC3-B05A-47C6-93C6-A8B811DFE3CA
WEST LONDON EQUALITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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.
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.
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Docusign Envelope ID: BD5E5FC3-B05A-47C6-93C6-A8B811DFE3CA
WEST LONDON EQUALITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES - continued
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 furthe the purpose of the charity and their associated support costs.
-
Other expenditure represents those items not falling into any other heading.
Raising funds
Raising fund expenses are charged to the SoFA as they are incurred. Direct costs are recorded and assigned to the specific fundraising activity immediately upon incurrence. Indirect costs are allocated to fundraising activities using a reasonable and consistent method, such as proportional allocation based on time spent or a percentage of total fundraising costs.
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.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of the designated fund are set out in the notes to the financial statements.
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 period of the lease.
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Docusign Envelope ID: BD5E5FC3-B05A-47C6-93C6-A8B811DFE3CA
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
WEST LONDON EQUALITY CENTRE
1. ACCOUNTING POLICIES - continued
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 £552 (2024: £881).
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 Grants Grants received, included in the above, are as follows: Ealing Community Advice Programme 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 Hate Crime Support Service New Help Through Crisis Extra |
31.3.25 £ 41,609 123,374 164,983 31.3.25 £ 7,971 23,333 - - - 34,125 51,644 6,301 123,374 |
31.3.24 £ 39,991 272,258 312,249 31.3.24 £ - 20,000 2,692 7,000 27,188 44,750 154,933 15,695 272,258 |
|---|---|---|
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Docusign Envelope ID: BD5E5FC3-B05A-47C6-93C6-A8B811DFE3CA
WEST LONDON EQUALITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
3. OTHER TRADING ACTIVITIES
| Other income- insurance proceeds 4. INVESTMENT INCOME Deposit account interest 5. 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 Professional texts invoice Bank charges invoice Training & Bursaries invoice Rental of space invoice Case workers invoice Wages time Social security time Pensions time |
Unrestricted funds £ 43,033 798 523 624 215 - 574 600 3,696 757 132 36 - 546 36 61,117 (131) 1,544 114,100 |
31.3.25 £ 1,848 31.3.25 £ 3,672 Overhead Governance costs costs £ £ 231,658 7,239 Restricted funds 31.3.25 £ £ 2,833 45,866 - 798 608 1,131 - 624 - 215 - - 42 616 - 600 - 3,696 2,320 3,077 - 132 - 36 - - - 546 - 36 100,655 161,772 8,803 8,672 2,297 3,841 117,558 231,658 |
31.3.24 £ - 31.3.24 £ 4,338 Totals £ 238,897 31.3.24 £ 45,866 940 1,869 1,107 187 9,714 559 600 3,797 5,031 103 36 399 462 - 206,170 13,891 4,917 295,648 |
|---|---|---|---|
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.
6. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| Depreciation - owned assets Other operating leases |
31.3.25 £ 238 45,866 |
31.3.24 £ 633 45,866 |
|---|---|---|
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Docusign Envelope ID: BD5E5FC3-B05A-47C6-93C6-A8B811DFE3CA
WEST LONDON EQUALITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
7. AUDITORS' REMUNERATION
| AUDITORS' REMUNERATION | ||
|---|---|---|
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Fees payable to the charity's auditors for the audit of the charity's financial | ||
| statements | 2,300 | 2,300 |
| Auditors' remuneration for non audit work | 1,000 | 1,000 |
8. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
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 2025 nor for the year ended 31 March 2024.
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.
9. 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 |
31.3.25 £ 164,372 8,997 3,841 177,210 31.3.25 7 |
31.3.24 £ 208,770 14,216 4,917 227,903 31.3.24 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 Chief Executive Officer.
The total employee benefits, excluding pension contributions, of the key management personnel of the charity were £57,145 (2024: £57,145).
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted funds funds £ £ INCOME FROM Donations 59,991 252,258 Investment income 4,338 - Total 64,329 252,258 |
Total funds £ 312,249 4,338 316,587 |
|---|---|
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Docusign Envelope ID: BD5E5FC3-B05A-47C6-93C6-A8B811DFE3CA
WEST LONDON EQUALITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Unrestricted | Restricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|---|
| funds | funds | funds | ||||
| £ | £ | £ | ||||
| EXPENDITURE ON | ||||||
| Direct charitable activities | ||||||
| Equality and human rights for all | 68,600 | 261,636 | 330,236 | |||
| NET INCOME/(EXPENDITURE) | (4,271) | (9,378) | (13,649) | |||
| Transfers between funds | 4,692 | (4,692) | - | |||
| Net movement in funds | 421 | (14,070) | (13,649) | |||
| RECONCILIATION OF FUNDS | ||||||
| Total funds brought forward | 207,733 | 57,827 | 265,560 | |||
| TOTAL FUNDS CARRIED FORWARD | 208,154 | 43,757 | 251,911 | |||
| 11. | TANGIBLE FIXED ASSETS | |||||
| Computer | ||||||
| and office | ||||||
| equipment | ||||||
| £ | ||||||
| COST | ||||||
| At 1 April 2024 | 20,005 | |||||
| Additions | 1,848 | |||||
| At 31 March 2025 | 21,853 | |||||
| DEPRECIATION | ||||||
| At 1 April 2024 | 19,972 | |||||
| Charge for year | 238 | |||||
| At 31 March 2025 | 20,210 | |||||
| NET BOOK VALUE | ||||||
| At 31 March 2025 | 1,643 | |||||
| At 31 March 2024 | 33 | |||||
| 12. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||||
| 31.3.25 | 31.3.24 | |||||
| £ | £ | |||||
| Accrued income | 3,653 | 15,950 | ||||
| Prepayments | 2,264 | 2,868 | ||||
| 5,917 | 18,818 |
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Docusign Envelope ID: BD5E5FC3-B05A-47C6-93C6-A8B811DFE3CA
WEST LONDON EQUALITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Social security and other taxes Other creditors Deferred income Accruals |
31.3.25 £ 2,093 552 1,667 4,119 8,431 |
31.3.24 £ 3,981 880 70,990 20,734 96,585 |
|---|---|---|
14. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
| 31.3.25 | 31.3.24 | |
|---|---|---|
| £ | £ | |
| Within one year | 3,124 | 500 |
| Between one and five years | 3,936 | - |
| 7,060 | 500 |
The company has entered into non-cancellable operating lease agreements for office rent and equipment. Included in the above is the charity’s contractual rent commitment, which is heavily subsidised. The commercial value of the arrangement is recognised in the Statement of Financial Activities (SoFA), with the difference between the market rate and the subsidised rent treated as a donation in kind.
15. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Unrestricted Restricted funds funds £ £ Fixed assets 1,643 - Current assets 171,360 - Current liabilities (8,431) - 164,572 - MOVEMENT IN FUNDS Net movement At 1.4.24 in funds £ £ Unrestricted funds General fund 128,072 (43,582) Designated funds 80,082 - 208,154 (43,582) Restricted funds Restricted funds 43,757 (43,757) TOTAL FUNDS 251,911 (87,339) |
31.3.25 31.3.24 Total Total funds funds £ £ 1,643 33 171,360 348,463 (8,431) (96,585) 164,572 251,911 Transfers between funds At 31.3.25 £ £ (1,283) 83,207 1,283 81,365 - 164,572 - - - 164,572 |
31.3.25 31.3.24 Total Total funds funds £ £ 1,643 33 171,360 348,463 (8,431) (96,585) 164,572 251,911 Transfers between funds At 31.3.25 £ £ (1,283) 83,207 1,283 81,365 - 164,572 - - - 164,572 |
|---|---|---|
| 164,572 - |
||
| 164,572 |
16. MOVEMENT IN FUNDS
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Docusign Envelope ID: BD5E5FC3-B05A-47C6-93C6-A8B811DFE3CA
WEST LONDON EQUALITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
16. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted funds TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Designated funds Restricted funds Restricted funds TOTAL FUNDS |
Incoming Resources Movement resources expended in funds £ £ £ 78,433 (122,015) (43,582) 92,070 (135,827) (43,757) 170,503 (257,842) (87,339) Net Transfers movement between At 1.4.23 in funds funds At 31.3.24 £ £ £ £ 129,333 (4,271) 3,010 128,072 78,400 - 1,682 80,082 207,733 (4,271) 4,692 208,154 57,827 (9,378) (4,692) 43,757 265,560 (13,649) - 251,911 |
|---|---|
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 64,329 | (68,600) | (4,271) |
| Restricted funds | |||
| Restricted funds | 252,258 | (261,636) | (9,378) |
| TOTAL FUNDS | 316,587 | (330,236) | (13,649) |
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.
Purposes of designated funds:
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes when the trustees agree to use them. Funds were received by way of an inheritance and excess amounts from one completed project.
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.
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Docusign Envelope ID: BD5E5FC3-B05A-47C6-93C6-A8B811DFE3CA
WEST LONDON EQUALITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
16. MOVEMENT IN FUNDS - continued
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.
Transfers between funds
During the year, general funds, with the permission of the donors, were dissolved into the designated fund to be expected to be spent on special projects.
17. RELATED PARTY DISCLOSURES
During the year, one of the Trustee, who is also a director at The University of West London Commercial Limited, facilitated the provision of intangible income to the charity from the University. The intangible income, valued at £39,866, comprised use of office rent and services, and was provided with a reduced charge.
This transaction is considered a related party transaction due to Trustee dual role. The support was provided in the normal course of the charity’s activities and on terms equivalent to those that would be available to unrelated third parties.
No remuneration or other benefits were paid to Trustee in respect of this transaction. For the year ended 31 March 2024 £39,866.
18. DEFERRED INCOME
| Balance as at 1st April Amount released to income in the year Amount deferred in the year Balance as at 31st March |
31/03/2025 £ 70,989 (70,989) 1,667 1,667 |
31/03/2024 £ 62,769 (62,769) 70,989 70,989 |
|---|---|---|
Deferred income represents funding received from the relevant funders are Clarion Grant £nil (2024: £7,970), Hate Crime £nil (2024: £51,644), The Indigo Trust £1,667 (2024: £nil) and PTAS project £nil (2024: £11,375).
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.
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Docusign Envelope ID: BD5E5FC3-B05A-47C6-93C6-A8B811DFE3CA
WEST LONDON EQUALITY CENTRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| INCOME Donations Donations Grants Other trading activities Other income- insurance proceeds Investment income Deposit account interest Total incoming resources EXPENDITURE Raising grants and donations Fundraising cost Direct charitable activities Staff training Project costs Volunteer expenses Event costs Depreciation computer and office equipment Support costs Overhead costs Wages Social security Pensions Operating leases - premises Insurance Telephone Postage and stationery Computer costs Sundry expenses Document storage Printing costs Professional fees Training bursaries Hire of space Website costs Professional texts Case workers Bank charges Governance costs Wages Carried forward |
31.3.25 £ 41,609 123,374 164,983 1,848 3,672 170,503 7,500 - 9,671 1,536 - 238 11,445 161,772 8,672 3,841 45,866 798 1,131 624 215 616 600 3,696 3,077 - 546 - 132 36 36 231,658 2,600 2,600 |
31.3.24 £ 39,991 272,258 312,249 - 4,338 316,587 - 1,623 24,604 1,489 14 633 28,363 206,170 13,891 4,917 45,866 940 1,869 1,107 187 559 600 3,797 5,031 399 462 9,714 103 - 36 295,648 2,600 2,600 |
|---|---|---|
This page does not form part of the statutory financial statements
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Docusign Envelope ID: BD5E5FC3-B05A-47C6-93C6-A8B811DFE3CA
WEST LONDON EQUALITY CENTRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Governance costs Brought forward Social security Auditors' remuneration Auditors' remuneration for non audit work Conferences and meetings Total resources expended Net expenditure |
31.3.25 £ 2,600 325 2,300 1,000 1,014 7,239 257,842 (87,339) |
31.3.24 £ 2,600 325 2,300 1,000 - 6,225 330,236 (13,649) |
|---|---|---|
This page does not form part of the statutory financial statements
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