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|---|---|---|---|---|
|Report ofthe Trustees||1|to|10|
|Report ofthe Independent
Auditors||11|to|12|
|Statement ofFinancial|Activities||13||
|Balance Sheet|||14||
|Cash Flow Statement|||15||
|Notes to the Cash Flow Statement|||16||
|Notes to the Financial|Statements|17|to|31|
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||||Statement ofFinancial Activities|Statement ofFinancial Activities|Statement ofFinancial Activities||||
|---|---|---|---|---|---|---|---|---|
||||for the Year||Ended 31 March 2021||||
||||||||2021|2020|
||||||Unrestricted|Restricted|Total|Total|
||||||funds|fund|funds|funds|
|||||||||As restated|
|||||Notes|||||
|INCOME|||||||||
|Grants and Donations|||||336,677||336,677|234,513|
|Charitable
activities|||||||||
|Charitable
Activities|||||205,295|671,375|876,670|617,518|
|Other trading activities|||||11,025||11,025|6,680|
|Total|||||552,997|671,375|1,224,372|858,711|
|EXPENDITURE|||||||||
|Raising funds|||||15,418||15,418|18,243|
|Charitable
activities|||||||||
|Case work Bc legal helplines|||||196,082|382,352|578,434|401,969|
|Training|||||30,578|22,467|53,045|51,814|
|Policy &campaigns|||||247,928|126,701|374,629|355,266|
|Communication
8'c engagement|||||114,847|33,718|148,565'|90,463|
|Total|||||604,853|565,238|1,170,091|917,755|
|Net Income/(Expenditure)||and Net Movement||in|(51,856)|106,137|54,281|(59,044)|
|Funds for the year|||||||||
|RECONCILIATION|OF|FUNDS|||||||
|Transfer ofFunds|||||13,533|(13,533)|||
|Total funds brought|forward||(As restated)||496,006|124,395|620,401|679,445|
|TOTAL FUNDS CARRIED|||FORWARD||457,683|216,999|674,682|620 401|
##
|||Balance Sheet|||
|---|---|---|---|---|
|||31 March 2021|||
||||2021|2020|
|||||As restated|
|||Notes|||
|FIXEDASSETS|||||
|Tangible
assets||10|17,175|14,174|
|CURRENT ASSETS|||||
|Stocks||11|138,185|83,595|
|Debtors||12|479,064|338,927|
|Cash at bank and in hand|||203,099|352,908|
||||820,348|775,430|
|CREDITORS|||||
|Amounts
falling due within|one year|13|(162,841)|(169,203)|
|NET CURRENT ASSETS|||657,507|606,227|
|TOTAL ASSETSLESSCURRENT|||||
|LIABILITIES|||674,682|620,401|
|NET ASSETS|||674,682|620,401|
|FUNDS||15|||
|Unrestricted
funds|||||
|General|||413,308|446,193|
|Designated|||44,375|49,813|
|Restricted
funds|||216 999|124 395|
|TOTAL FUNDS|||674,682|620,401|
##
||||Cash Flow Statement|||
|---|---|---|---|---|---|
|||for the|Year Ended 31 March|2021||
|||||2021|2020|
||||||As restated|
|||Notes||||
|Cash flows from operating|activities|||||
|Cash generated
from operations||||i)35,655)|i 130,365)|
|Net cash used in operating|activities|||L)35 665555)|i130,365)|
|Cash flows from investing|activities|||||
|Purchase oftangible
fixed assets||||~14 154)||
|Net cash (used in)/provided|by investing|activities||~)4,154)||
|Change
in cash and cash equivalents||in||||
|the reporting
period||||(149,809)|(130,365)|
|Cash and cash equivalents|at the|||||
|beginning
ofthe reporting|period|||352 908|483,273|
|Cash and cash equivalents|at the end|of||||
|the reporting
period||||203,099|352,908|
##
|||||||2021|2020|
|---|---|---|---|---|---|---|---|
||||||||As restated|
|Net income/(expenditure)|||for the reporting||period (as per the|||
|Statement|ofFinancial||Activities)|||54,281|(59,044)|
|Adjustments
for:||||||||
|Depreciation||||||11,153|6,543|
|Decrease|/ (increase)|in|stock and work|in progress||(54,590)|36,832|
|Decrease
Decrease|/ (increase)
/ (increase)|in debtors
in creditors||||(140,137)
~6,3 62)|(220,644)
105,948|
|Net cash|used in operations|||||it35,655)|i)30,365)|
##
##
|ANALYSIS OF CHANGES IN NET FUN|DS|||
|---|---|---|---|
||At 1.4.20|Cash flow|At 31.3.21|
||As restated|||
|Net cash||||
|Cash at bank and in hand|352,908|i)49,809)|203,099|
|Total|352,908|i149,809)|203,099|
##
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##
##
##
##
##
##
##
##
##
##
|||||Unrestricted|||
|---|---|---|---|---|---|---|
|||||Fund|2021|2020|
|38 Degrees||||||15,194|
|The A BCharitable||Trust||50,000|50,000|50,000|
|Atkin Foundation||||||5,000|
|The Elm Trust||||||20,000|
|Esmee Fairbairn|Foundation|||50,000|50000|50,000|
|Esmee Fairbairn|Foundation||—top up grant|54,000|54,000||
|Hilden Charitable||Fund||20,000|20,000|20,000|
|Immigrants'
Aid|Trust|||' 30,000|30,000|30,000|
|Joseph Rowntree|Charitable||Trust|12,500|12,500||
|General Donations||||101,482|101,482|44,319|
|Xmass Appeal||||18,695|]8,695||
|Total||||336677|336 677|234 513|
##
|OTHER TRADING ACTIVITIES|||
|---|---|---|
||2021|2020|
|Service charges income (IAT)|3,000|1,167|
|Fundraising
Income||5,513|
|Furlough
Grant|8 025||
||~11 025|~6680|
##
##
|INCOME FROM C|H|A||RI|T|A|B|LE ACTIVITI|ES||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||Unrestricted|Restricted|||
||||||||||Fund|Fund|2021|2020|
|||||||||||||As restated|
||||||||||||f.||
|Paul Hamlyn
Foundation||||(Covid)||||||20,000|20,000||
|Esmde Fairbairn (Covid)||||||||||25,000|25,000||
|Case work and legal|helplines||||||||||||
|Grants and donations:|||||||||||||
|British Red Cross||||||||||15,600|15,600|39,000|
|Trust for London||||||||||42,080|42,080|37,844|
|Barings Foundation||||||||||40,000|40,000||
|Community
Justice Fund||||(Acess||||to Justice)||75,000|75,000||
|The Legal Education|Foundation|||||||(Justice First|||||
|Fellowship)||||||||||16,453|16,453||
|H, A Ec C Kroch Foundation||||||(Client Support)||||700|700||
|Contract income:|||||||||||||
|UNISON - Advice line||for|||members||||25,500||25,500|25,500|
|Legal aid and certificated||||case|||fees||124,790||124,790|115,128|
|Private legal case fees||||||||||||19,725|
|Articles and Talks|||||||||292||292||
||||||||||150 582|189833|340 415|237 197|
|Training|||||||||||||
|Training
fees|||||||||13,196||13,196|30,257|
|Publication
sales|||||||||824||824|302|
||||||||||14020||14020|30 559|
|Policy and campaigns|||||||||||||
|Grants and donations:|||||||||||||
|British Red Cross||||||||||16,000|16,000|40,000|
|Foxglove Legal||||||||||||2,496|
|The Migration
Foundation||||||||||12,150|12,150|32,776|
|New Philanthropy
(Transition|||||||Advice Fund)|||55,750|55,750|55,750|
|Paul Hamlyn
Foundation||||||||||37,400|37,400|51,000|
|Foxglove Legal||||||||||29,181|29,181||
|Refugee Action (Respond||||and|||Adapt)|||30,000|30,000|13,333|
|Sam and Bella Sebba|Charitable|||||||Trust||8,000|8,000|8,000|
|Prism - The 39Remember|||||and||Resist||||||
|campaign||||||||||40,000|40,000||
|Trust for London||||||||||7,920|7,920|12,156|
|Unbound
Philanthropy||||||||||100,000|100,000|50,000|
|Strategic Legal Fund|via|||ILPA||||||5,864|5,864||
|Donations
—Hostile digital|||||environment|||||2,201|2,201||
|Donations
—Windrush||Winter|||||Emergency||||||
|Appeal||||||||||38,571|38,571||
|Donations
—Windrush||Justice||||Fund||||2,723|2,723|4,375|
|Donations
-UKCEN||||||||||8,309|8,309|7,629|
|Donations
- Monitoring|||of||EU||Settlement||||||
|Scheme||||||||||19,112|195112||
|EPIM - Migrants
Rights|||Centre in Ireland:||||||||||
|Rise Up project||||||||||1,762|1,762||
|||||||||||414942|414942|277 515|
##
##
|INCOME FROM CHARITABLE ACTIVI|TIES - continued||||
|---|---|---|---|---|
|Communication
and engagement:|||||
|Grants and donations:|||||
|Barrow Cadbury
Trust||9,000|9,000|20,000|
|Paul Hamlyn
Foundation||12,600|12,600|29,000|
|Membership
subscriptions|32,229||32,229|23,247|
|Publications &Merchandise|8,464||8,464||
||40 693|21 600|62 293|72 247|
|Total|205 295|671375|076 670|617510|
##
##
|||Raising|Case work &||Policy &|Communication|||
|---|---|---|---|---|---|---|---|---|
|||Funds|legal helplines|Training|campaigns|&engagement|2021|2020|
|||||||||As|
|||||||||restated|
|Staff costs||13,687|396,920|22,323|276,638|108,523|818,091|645,838|
|Legal case|||||||||
|work costs|||60,750||||60,750|39,180|
|Training|costs|||7,228|||7,228|10,711|
|Premises|costs||12,675|2,50'6|||15,181|15,801|
|Windrush|Grant||||||||
|payments|||||22,000||22,000|33,000|
|Other direct|||||||||
|costs|||23,272|15,795|18,869|15,808|73,744|28,139|
|Support|costs||||||||
|(Note 6)||1,549|75,922|4,648|51,131|21,692|154,943|125,728|
|Governance|||||||||
|costs (Note 6)||182|8,895|545|5,991|2,542|18,154|19,358|
|TOTAL||15418|578 434|53 045|374 629|148565|1 170091|917755|
##
|||||General|Governance|||
|---|---|---|---|---|---|---|---|
|||||Support|Function|2021|2020|
|Management|staff costs||||13,687|13,687|]3,273|
|Administration||and support staff||21,242||21,242|7,039|
|Premises costs||and equipment||23,086||23,086|23,821|
|Communications||and 1Tcosts||24,565||24,565|29,530|
|Legal and professional|||expenses|19,348||19,348|17,287|
|Accountancy|fees|||29,022||29,022|28,221|
|Insurance||||4,454||4,454|3,895|
|Other office costs||||22,073||22,073|9,332|
|Depreciation||||]1,153||11,153|6,603|
|Trustees'
expenses|||||||240|
|Audit fees|||||4,467|4,467|4,560|
|AGM costs|||||||1,285|
|Total||||154 943|18 154|173097|145 086|
##
|||2021|2020|
|---|---|---|---|
|Auditors'|remuneration|4,467|4,560|
|Depreciation||11,153|6,543|
##
##
##
|STAF|F COSTS|||
|---|---|---|---|
|||2021|2020|
|Wages|and salaries|751,109|586,619|
|Social|security costs|73,103|56,889|
|Pension|costs|28,808|22,642|
|||053 020|666 150|
|The average m|onthly
number ofemployees
during
the year|was as follows:||
|---|---|---|---|
|||2021|2020|
|Case work and|legal help lines|9.6|7.9|
|Training||0.6|1.1|
|Policy and campaigns||6.4|6.0|
|Communication|k engagement|2.7|1.8|
|Fundraising||0.2|0.2|
|Governance||0.2|0.2|
|Administration|and Support|0.7|0.3|
|||20.4|17.5|
##
||Notes to the Financial
Statements
- continued
for the Year Ended 31 March 2021|||
|---|---|---|---|
|10.|TANGIBLE FIXEDASSETS|||
||||Fixtures|
||||and|
||||fittings|
||COST|||
||At 1 April 2020||21,396|
||Additions||~14 154|
||At 31 March 2021||35,550|
||DEPRECIATION|||
||At 1 April 2020||7,222|
||Charge for year||11,153|
||At 31 March 2021||18,375|
||NET BOOK VALUE|||
||At 31 March 2021||17,175|
||At 31 March 2020||14,174|
|11.|STOCKS|||
|||2021|2020|
||||As restated|
||Legal cases - Work in Progress|138,185|83,595|
|||135155|~83 595|
|12.|DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR|||
|||2021|2020|
||||As restated|
||Trade debtors|283,381|]76,077|
||Unbilled
disbursements|123,204|80,946|
||Accrued income|62,805|78,604|
||Prepayments|9 674|3,300|
|||479,064|338,927|
##
##
##
##
|CREDITORS|: AMOUNTS FALLING DUE WITHIN|ONE YEAR||
|---|---|---|---|
|||2021|2020|
|Trade creditors||106,907|100,611|
|Social security|and other taxes|27,738|27,048|
|Other creditors||8,761|6,567|
|Deferred
income (Note 17)||14,875|16,534|
|Accruals||4,560|18,443|
|||162,841|169,203|
|ANALYSIS OF NET ASSETS|BETWEEN FUNDS||||
|---|---|---|---|---|
||Unrestricted|Designated|Restricted||
||Funds|Funds|Funds|2021|
|Tangible Fixed Asset|17,175|||17,175|
|Net Current Asset|396,]33|44,375|216,999|657,507|
||413300|443 5|216999|624 602|
||Unrestricted|Designated|Restricted||
|---|---|---|---|---|
||Funds|Funds|Funds|2020|
||As restated|||As restated|
|Tangible Fixed Asset|14,174|||14,174|
|Net Current Asset|432,019|49,813|124,395|606,227|
||446 193|49813|124395|620 401|
##
##
|MOVEMENT
IN FUND|S||||||
|---|---|---|---|---|---|---|
|||Balance as at||||Balance as at|
|||01.04.20|Income|Expenditure|Transfers|31.03.21|
|||As restated|||||
|Restricted funds:|||||||
|Paul Hamlyn
(Covid fund)|||20,000|7,214|(12,786)||
|Esme Fairbairn
(Covid Fund)|||25,000|25,000|||
|Case work and legal helplines:|||||||
|British Red Cross||15,559|15,600|31,159|||
|Trust for London|||42,080|42,080|||
|Barings Foundation|||40,000|40,000|||
|Community
Justice'Fund|(Access||||||
|to Justice)|||75,000|66,667||8,333|
|The Legal Education
Foundation|||||||
|(Justice First Fellowship)|||16,453|14,986|(747)|721|
|H, A & C Kroch Foundation|||||||
|(Client Support)|||700|600||100|
|Policy and campaigns:|||||||
|British Red Cross||3,053|16,000|19,053|||
|The Greater London Authority||6,000||||6,000|
|The Migration
Foundation||]2,150|12,150|24,300|||
|New Philanthropy
(Transition|||||||
|Advice Fund)||15,683|55,750|57,496||13,937|
|Paul Hamlyn
Foundation||10,394|37,400|43,332||4,462|
|Foxglove Legal|||29,181|19,454||9,727|
|Refugee Action (Respond|and||||||
|Adapt)|||30,000|15,000||15,000|
|Sam and Bella Sebba Charitable|||||||
|Trust||4,000|8,000|12,000|||
|Prism - The 39Remember|and||||||
|Resist campaign|||40,000|11,290||28,710|
|Trust for London|||7,920|7,920|||
|Unbound
Philanthropy||13,736|100,000|47,069||66,666|
|Strategic Legal Fund via ILPA|||5,864|5,864|||
|Donations
- Hostile digital|||||||
|environment|||2,201|||2,201|
|Donations
- Windrush
Justice|||||||
|Fund||7,585|2,723|7,000||3,308|
|Donations
—Windrush
Winter|||||||
|Emergency
Appeal|||38,571|15,000||23,571|
|Donations
- UKCEN||12,793|8,309|7,591||13,511|
|Donations
—EEA Citizens|Rights||||||
|Litigation||1,403||||1,403|
|Donations
—Monitoring ofEU|||||||
|Settlement
Scheme|||19,112|1,525||17,587|
|EPIM —Migrants
Rights Centre in|||||||
|Ireland: Rise Up project|||1,762|||1,762|
|Communication:|||||||
|Barrow Cadbury
Trust||7,647|9,000|16,647|||
|Paul Ham lyn Foundation||14,393|12,600|26,993|||
|||324 395|671 375|565 233|t~t3 533|216999|
##
##
|MOVEMENT IN FUNDS
—con|MOVEMENT IN FUNDS
—con|tinued|||||
|---|---|---|---|---|---|---|
|Unrestricted funds:|||||||
|Designated
funds:|||||||
|Migrant Defence fund||49,813||15,889|10,451|44,375|
|General
funds||446,193|552,997|588,964|3,082|413,308|
|Total unrestricted|funds|496 006|552 997|604 853|13533|457 683|
|Total funds||620 401|1224 372|1 170091||674 682|
|||Balance as at||||Balance as at|
|---|---|---|---|---|---|---|
|||01.04.19|Income|Expenditure|Transfers|31.03.20|
|||As restated|As restated|As restated||As restated|
|Restricted funds:|||||||
|Case work and legal helplines:|||||||
|British Red Cross||16,900|39,000|40,341||15,559|
|Trust for London|||37,844|37,844|||
|Policy and campaigns:|||||||
|British Red Cross||669|40,000|37,616||3,053|
|Foxglove Legal|||2,496|2,496|||
|The Greater London Authority||20,000||14,000||6,000|
|The Migration
Foundation||13,751|32,776|34,377||]2,150|
|New Ph ilanth ropy|||55,750|40,067||15,683|
|Paul Hamlyn
Foundation||12,712|51,000|53,318||10,394|
|Refugee Action|||13,333|13,333|||
|Sam and Bella Sebba|Charitable||||||
|Trust|||8,000|4,000||4,000|
|Trust for London|||12,156|12,156|||
|Unbound
Philanthropy||10,000|50,000|46,264||13,736|
|Donations
-Tribunal|fees|5,685||5,685|||
|Donations
- Windrush|Justice||||||
|Fund||22,210|4,375|19,000||7,585|
|Donations
-UKCEN||10,000|7,629|4,836||12,793|
|Donations
-EEA Citizens Rights|||||||
|Litigation||1,403||||1,403|
|Communication:|||||||
|Barrow'Cadbury
Trust|||20,000|12,353||7,647|
|Paul Hamlyn
Foundation||33,565|29,000|48,172||14,393|
|||146 895|403 359|425 859||124 395|
|Unrestricted funds:|||||||
|Designated
funds:|||||||
|Migrant Defence fund||50,000||187||49,813|
|General
funds (As restated)||482,550|455,352|491,709||446,193|
|Total unrestricted
funds||532 550|455 352|491 896||496 006|
|Total funds||679445|8587]1|917755||620 401|
##
##
##
##
##
##
||||2021|2020|
|---|---|---|---|---|
|Balance|as at 1st|April|16,534|17,465|
|Amount|released|to income in the year|(16,534)|(17,465)|
|Amount|deferred|in the year|14,875|16,534|
|Balance|as at 31stMarch||~14875|~16 534|
##
##
##
|||||At|31March 2020|Increase
/|
|---|---|---|---|---|---|---|
||||||As restated|(decrease)|
|||||Notes|||
|Cash at Bank and in|hand||||352,908|(52,621)|
|Creditors
(without "client||money")||13|(169,203)|(52,621)|
|Stocks - Legal cases|Work in Progress|||11|83,595|(30,187)|
|Debtors and unbilled|disbursement|||12|257,023|80,946|
||||||At 1 April 2019|Increase
/|
||||||As restated|(decrease)|
|Cash at Bank and in|hand||||483,273|(39,195)|
|Creditors
(without "client||money")|||63,255|(39,195)|
|General
funds||||15|482,550|15,738|
|Total funds||||15|679,445|15,738|
|||||For|the year ended||
||||||31March 2020|Increase
/|
||||||As restated|(decrease)|
|Income from Charitable
Activities,|||||||
|Case work and legal helplines|||||||
|Legal aid and|certificated||case fees||115 128|205 518|
|Expenditure
on Charitable||Activities,|||||
|Case work and legal helplines|||||||
|Legal case work costs|||||39 180|240 539|
|The above changes have resulted|||in the following|re-statement|offunds:-||
||||||At 1 April 2020|Increase
/|
||||||As restated|(decrease)|
|General
funds||||15|446 193|50 759|
|Total funds||||15|620401|50 759|