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2021-05-31-accounts

Company number: 05815338 Charity number: 1121638

Just for Kids Law Limited

Report and financial statements For the year ended 31 May 2021

Just for Kids Law Limited

Contents

For the year ended 31 May 2021

Reference and administrative details .............................................................................................. 1 Board of Trustees’ annual report .................................................................................................... 3 Independent auditor’s report ....................................................................................................... 28 Statement of financial activities (incorporating an income and expenditure account) ................... 32 Balance sheet ............................................................................................................................... 33 Statement of cash flows ................................................................................................................ 34 Notes to the financial statements ................................................................................................. 35

Just for Kids Law Limited

Reference and administrative details

For the year ended 31 May 2021

Company number 05815338 Charity number 1121638 Registered office Unit 2, Crystal Wharf and operational 36 Graham Street address London N1 8GJ Country of England & Wales registration Country of United Kingdom incorporation Board of Trustees Board of Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Anthony David Landes Trustee and Acting Chair Carolyn Ann Regan Trustee and Chair (resigned July 2021) Sophia Wiginton Trustee (appointed October 2020) Maureen Cole Burns Trustee and Treasurer Peter George Gibbs Trustee Amira Bhatt Trustee Sufina Ahmed Trustee Claire Hubberstey Trustee Wendy Brewer Trustee Joanne Cecil Trustee Honorary Founder Shauneen Lambe (appointed July 2020) Senior Management Louisa McGeehan CEO (appointed February 2021) Team Enver Solomon CEO (resigned November 2020) Frances Mapstone Interim CEO (November 2020 - February 2021) Aika Stephenson Legal Director Chloe Grant Director of Programmes and Participation (joined November 2020) Julie Bentley Director of Finance and Resources Louise King Director of Policy and Campaigns/Director of Children’s Rights Alliance for England

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Just for Kids Law Limited

Reference and administrative details

For the year ended 31 May 2021

Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Auditor Sayer Vincent LLP Chartered Accountants and Statutory Auditor Invicta House 108-114 Golden Lane LONDON EC1Y 0TL

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Just for Kids Law Limited

Trustees’ annual report

For the year ended 31 May 2021

The Board of Trustees presents their report and the audited financial statements for the year ended 31 May 2021.

Reference and administrative information set out on pages 1-2 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

To promote any charitable purposes for the benefit of the public, particularly children and young people in the UK and abroad, with particular regard to the United Nations Convention on the Rights of the Child, including by advancing the rights and needs of children through:

The Board of Trustees reviews the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work over the reporting period. The Board of Trustees reports the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the Board of Trustees ensure that the charity's aims, objectives and activities remain focused on its stated purposes.

The Board of Trustees has referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the Board of Trustees has considered how planned activities will contribute to the aims and objectives that have been set.

Structure, governance and management

The Board of Trustees has overall responsibility for ensuring that the charity meets its charitable objectives and has an appropriate system of controls, financial and otherwise. The trustees are also responsible for safeguarding the assets of the charity. The Board is chaired by Anthony Landes in an interim capacity until a new Chair is appointed in early 2022. The Board currently has 9 members.

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The Board has a number of sub-committees which ensure that the legal obligations of the charity are met, and that the charity pursues its charitable objectives as set out in the governing documents.

Just for Kids Law currently has the following sub-committees:

Each sub-committee is chaired by a trustee and has at least one further trustee and one senior member of staff on it.

The Board of Trustees employs the CEO, Louisa McGeehan, to whom the charity’s Board of Trustees delegates day-to-day management of the charity. The CEO manages a Senior Management Team consisting of the Director of Programmes and Participation, Legal Director, Director of Policy and Campaigns/Director of CRAE and Director of Finance and Resources, who in turn manage their individual teams.

The organisation is a charitable company limited by guarantee, incorporated on 12 May 2006 and registered as a charity on 21 November 2007.

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed according to its articles of association.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 8 to the accounts.

Appointment of Board of Trustees

Trustees are recruited to the Board by the Chair, and their appointment is agreed by the entire Board of Trustees. There is no external body that is entitled to appoint one or more of the Board of Trustees.

Trustee induction and training

Before starting in their role on the Board, trustees are provided with a detailed role description, and receive a comprehensive induction which includes:

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Trustees’ annual report

For the year ended 31 May 2021

Related parties and relationships with other organisations

The charity has no subsidiary undertakings. However, we connect with and have relationships with organisations in a variety of ways. Through our casework we receive referrals from organisations in the voluntary and statutory sector who we will link up with as part of our direct work with young people. In the delivery of our work to achieve wider change to policy and practice we partner with many organisations to work collaboratively on our campaigning, our strategic litigation and on our work empowering young people to lead social change. Finally, we have relationships through our income generation work with funders such as trusts and foundations, and also corporates who provide us with pro bono support.

Achievements and performance

Introduction

Since its foundation in 2006, Just for Kids Law has developed an innovative holistic approach which combines youth advocacy, legal representation, and youth opportunities to help young people break negative cycles and move from striving to thriving. Children and young people come to us with multiple complex challenges, from homelessness or immigration problems to social and health care needs and beyond. We hear their voices and stand up for their rights, doing our utmost to make sure they get what they need and are treated fairly. We facilitate a path from crisis to stability, and onwards to independence.

In the year 2020-21, Just for Kids Law experienced major challenges and changes internally and externally. As with many other charities, we were confronted with the continuing impact of the Covid-19 pandemic into a second financial year, with the events of 2020-21 bringing an even more difficult operating environment that the previous year. This came on top of the instability caused by Brexit, harsher conditions for migrants coming to the UK and the ongoing impact of austerity measures leading to rising levels of child poverty and public services children and young people rely on coming under greater pressure.

At the start of the pandemic there was a lull in children seeking support. The ‘stay at home’ guidance seemed to result in children who were homeless and sofa surfing becoming invisible. However, as restrictions eased, we had an influx of children presenting as homeless while there was a vacuum in services to assist them due to closures and reductions in provision due to the pandemic.

The prolonged lockdown situation placed great strain on our organisation. Our casework model is built on relationships of trust with young people, built through personal support and direct contact. When this has not been possible, our advocacy teams have worked through phone calls and video calls to support their young clients. For some staff, this has meant supporting young people through crisis and traumatic experiences from their own bedrooms when they lack

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For the year ended 31 May 2021

separate space for work at home. We responded by putting in place support systems and reflective practice arrangements, along with good IT equipment to support them with this.

Our legal team has continued its work, adapting to court closures and online hearings as necessary. We have continued to take on new criminal, immigration, public law, housing and social care cases and represent young clients in proceedings. We have also achieved a good assessment of the quality of our legal aid work.

Our policy work has had to adapt in order to respond to a raft of government policy in response to the pandemic. We succeeded in preventing the extension of time limits for children and young people in custody on remand; influencing guidance on care leavers and school exclusions; and shaping guidance to schools on planning for the return of children to school after the first long lockdown.

We have also had to adjust to running events online for the launch of our policy reports, briefings and guides, which has proven to be positive as it has enabled us to reach a larger audience and greater geographical spread.

One consequence of school closures in the pandemic has been a hiatus in our direct work on school exclusions, but we anticipate greater demand for our legal advice as we are concerned that more children will be at risk of exclusion – and the consequent risk of exploitation – as a result of inappropriate school responses to behavioural issues resulting from long periods out of school and the difficult experiences some children have had during this time.

Internally we experienced changes in leadership with the departure in November 2020 of Chief Executive, Enver Solomon, moving to a new leadership role at the Refugee Council, a short period of an interim Chief Executive, Frances Mapstone, and the arrival of a new permanent Chief Executive, Louisa McGeehan, in February 2021. We also welcomed Chloe Grant as the new Director of Programmes and Participation in November 2020.

While prioritising our work with children and young people, we also recognised the need to focus on staff wellbeing. In the latter half of the year, we focused heavily on staff engagement in our planning for a return to a more normal pattern of working from summer 2021 when we looked forward to enjoying the benefits of working together face to face again, collaborating together in our new Covid-19 compliant office.

Throughout this period of challenge and transition, our charity has demonstrated its resilience in continuing delivery of its services to children and young people. However, it was recognised that it would not have been wise to refresh the three-year strategic plan (June 2018 to June 2021) during this period, so the plan was updated in September 2020 and extended to June 2022.

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Trustees’ annual report

For the year ended 31 May 2021

Our vision, mission and values remained the same:

Our strategic plan includes four clear aims to:

We report against each of these aims in this annual report and accounts and set out progress over the third year of the strategy.

Strategic Aim 1: Secure outcomes for individual children and young people

Our most recent casework data shows that in the 2020/21 financial year we worked with 785 children and young people, mainly across London, on 1297 pieces of casework providing youth advocacy, legal advice and representation and youth opportunities support. Of these cases, 492 were worked on by our legal team, 551 were worked on by our programmes and participation team and 254 cases consisted of one-off advice.

We supported these young people to address a range of needs, relating to housing, social care, education, finance, immigration and criminal justice issues. It is important to note that each young person we work with may have more than one case relating to the different needs that they have.

We regularly survey our clients to assess the impact of our work. In the most recent survey in May 2021:

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Further information on the impact of our work is contained in our Impact and Learning report.

Advocacy and youth opportunities

A key development was the appointment of a new Director of Programmes and Participation, Chloe Grant, to lead our advocacy, youth opportunities and participation work. We also expanded the advocacy team to include a second advocacy manager with management and case-holding capacity to better support our holistic casework and further define and articulate our model.

The Covid-19 pandemic had a huge impact, especially within the advocacy team, where despite a successful transition to working remotely and equipping clients with digital connectivity, working in this way placed a great strain on staff undertaking intensive and challenging work with children and young people. We put in place additional support for staff including increased access to clinical supervision.

With the inevitable interruption to statutory services as a result of the pandemic, advocacy cases took longer to resolve. Children and young people’s needs changed with some needing more intensive support, including an increased demand for vital needs such as food and accommodation, as well as digital devices to engage with online services. As a consequence, we saw a drop off in the number of referrals we could accept at key points in the year. We also observed a change to the age profile of our advocacy clients, with more older young people (over 18) needing support. We noted an increasing need for mental health support, which is not always available to children and young people from statutory services in an accessible and timely way.

In response, we have reviewed caseloads for advocacy and are aiming to diversify these to include more discrete, one-off advocacy alongside longer-term multi-issue advocacy to be able to support more children and young people. We have also provided mental health first aid training for our Advocacy and Legal teams and have secured funding for a pilot mental health programme, in partnership with The Children’s Society, to provide therapeutic support to young people, build capacity of staff to work with young people experiencing mental health difficulties and build evidence of unmet mental health needs of our clients.

We have begun a piece of work improving our system for recording casework – Apricot – and are strengthening our ability to capture and record outcomes. Alongside this we have initiated an independent review of our casework model. This work is expected to come to fruition in 2021/22.

We have introduced a new tiered safeguarding model for oversight and guidance on safeguarding issues and have also undertaken an external safeguarding review. We have begun implementing the review’s recommendations, including training on safeguarding in the context of our work, including intersectionality and systemic practice, and recognising the signs, symptoms and responses to trauma and exploitation.

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We have also developed our Youth Opportunities offer into six distinct types of support to be able to offer appropriate support to a larger number of young people:

Advocacy highlights included:

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Youth Opportunities highlights included:

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For the year ended 31 May 2021

Legal

The impact of Covid-19 was also felt by our Legal Team, with a number of staff affected by illness and consequent disruptions to the number of cases that we were able to take on – this particularly affected our immigration and community care teams, who rebuilt their capacity gradually. Most of the Legal Team, apart from the Crime Team, worked remotely during the pandemic, with the Crime Team continuing to deliver services in person, attending police stations, courts and prisons to support clients. Despite disruption, the team continued to achieve successful outcomes for children and young people across crime, community care, housing, education, immigration and strategic litigation.

We successfully completed an audit and achieved Specialist Quality mark accreditation with the report stating: “The scope of the work undertaken by the charity is impressive. The audit identified many areas of good practice and only 3 quality concerns”. The minor areas of concern were addressed quickly.

Legal highlights included:

Crime

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For the year ended 31 May 2021

eligible for the same diversionary schemes as those who are sentenced whilst still a child. We made written representations to the Crown on behalf of the young person and the matter was subsequently discontinued.

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Housing

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Education

Community Care

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the local authority who has now allocated the young person a personal adviser and is assessing his needs.

Immigration

Strategic Litigation

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YJLC Advice Line

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Strategic Aim 2: Secure changes to the legal, policy and practice

environment for children and young people

It is not just the children and young people we work with directly who benefit from the impact of our work: we fight for wider change that affects children and young people across the UK, taking the evidence from our direct casework as a starting point. While our casework itself is holistic, we are increasingly working in a holistic way across the whole organisation through thematic groups bringing policy, practice and participation staff together to tackle the key issues faced by the children and young people we work with. We do this through strategic litigation, policy work, campaigning, rights monitoring and equipping others to work to protect and promote children’s rights.

Our work in this area includes the Children’s Rights Alliance for England and our Youth Justice Legal Centre project.

Child rights monitoring highlights included:

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Youth Justice highlights included:

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School exclusions highlights included:

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Housing and social care highlights included:

Joint working between policy and strategic litigation highlights included:

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Strategic Aim 3: Maintain and develop a robust organisation using our strengths to maximum impact

Our direct work with children and young people is supported by our central team. This ‘behind the scenes’ work, finance, fundraising, operations support, managing client enquiries and referrals, recruitment and employment and communications, is essential to achieving our other strategic aims.

Given the ongoing challenge of the Covid-19 pandemic, keeping the organisation running smoothly has been an achievement in itself. However, Just for Kids Law surpassed this and made significant headway against the objective of developing and maintaining a robust organisation.

Highlights included:

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These developments will be taken further during the final year of the current strategy, 2021/22, as we are creating our new strategic plan for June 2022 and beyond.

We have benefited from the generosity of our funders and supporters who enabled us to support our staff and the children and young people we worked with during a difficult time. We are deeply grateful for all their support and understanding in enabling us to achieve the work outlined in this report.

Strategic Aim 4: Develop an organisation in which participation is central to all our activities

Despite the challenges to be overcome in working directly with children and young people as a result of Covid-19, we made good progress in realising the ambition under-pinning this strategic aim in 2020/21. The arrival of a new Director of Programmes and Participation gave this work a fresh impetus and we ended the year with good foundations in place on which to build further in the year ahead.

Participation highlights included:

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For the year ended 31 May 2021

Financial review

The charity continues to see an increase in its activities and its funding; however, this year’s turnover has been increased by some one-off transactions. In the year to 31 May 2021 there was an increase in both income and expenditure. Income increased by 18% to £2,574,798 and expenditure increased by 33% to £2,337,689. Overall, there was a net increase in funds of £237,109. The charity’s policy on reserves is detailed below and the Board considers that it is prudent to set aside a minimum unrestricted amount of £491,000. At the end of the reporting period the charity holds £1,265,994 total funds, of which £412,714 is restricted and not available for general purpose. These restricted funds are committed for project expenditure within the next year. After making allowance for these restricted funds, the amount of unrestricted reserves is £853,280. The charity has not needed to use unrestricted reserves in the last year; however, it is anticipated that they will be drawn on over the next couple of financial years.

The principal funding sources of the charity during the reporting period are trusts and foundations, with this source making up 80% of the total income. Just for Kids Law receives funding from a wide variety of trusts and foundations and would like to thank them for their support. A full list of funders can be found at the end of the financial statements. During the year the legal aid contract contributed £367,675 of the total income. This included the settlement of a strategic litigation case, which we had been working on for a couple of years. This has resulted in our legal income and expenditure being increased by £150,000, it is not anticipated that this will occur on a regular basis.

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The budget agreed for 2021/2022 has been set with a target income of £2,265,271 and planned expenditure of £2,327,870, we are continuing to build our funding pipeline to close the gap between the income and expenditure.

Reserves policy and going concern

Just for Kids Law needs reserves to:

The Board considers that overall, it would be prudent to set aside an amount of £491,000 that is made up of the following items:

The Board of Trustees will consider current costs of closure and examine the level of reserves each year when setting the following years’ budget.

Principle risks and uncertainties

The Board has undertaken its own review of the major risks to which the charity is exposed, and systems have been established to mitigate those risks. Following the impact of the Covid 19 pandemic we plan to invest more resources in fundraising. We will also be reviewing our fundraising strategy and look at further diversifying our income streams. Internal risks are minimised through a series of procedures including on safeguarding, lone working, financial management, staff engagement and data protection.

The Board has produced a Risk Register which is regularly reviewed by the Finance & Risk SubCommittee and discussed at the Board Meeting every six months. The Risk Register identifies a number of key risks and mitigating actions including:

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Fundraising Disclosures

Just for Kids Law’s funding is from four primary sources: grants from trusts and foundations, legal aid contracts, high net worth donations and support from corporates. We do not employ any professional fundraisers or commercial participators to carry out fundraising activities directly with the public. We also do not have any fundraising carried out by third parties. We therefore do not subscribe to any fundraising schemes or codes. We also do not directly involve vulnerable people in our fundraising activities. We have not received any complaints about our fundraising activity.

Remuneration policy for key management personnel

Just for Kids Law reviewed and revised its remuneration policy for all staff in 2019/2020. The policy includes the following key elements:

Funds held as custodian trustee

No funds are being held on behalf of others.

Statement of responsibilities of the Board of Trustees

The Board of Trustees (who are also directors of Just for Kids Law for the purposes of company law) is responsible for preparing the Board of Trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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Trustees’ annual report

For the year ended 31 May 2021

Company law requires the Board of 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 these financial statements, the Board of Trustees is required to:

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

In so far as the Board of Trustees is aware:

The Board of Trustees is responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 May 2021 was 9 (2020 - 10). Trustees are members of the charity, but this entitles them only to voting rights. The Board of Trustees has no beneficial interest in the charity.

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Auditor

Sayer Vincent LLP was re-appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.

The annual report has been prepared in accordance with the special provisions applicable to companies’ subject to the small companies’ regime.

The Board of Trustees’ annual report has been approved by the Board of Trustees on 21 October 2021 and signed on their behalf by

Anthony Landes Interim Chair of the Board of Trustees

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Independent auditor’s report

To the members of

Just for Kids Law Limited

Opinion

We have audited the financial statements of Just for Kids Law (the ‘charitable company’) for the year ended 31 May 2021 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the 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 Just for Kids Law'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.

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Other Information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of

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Just for Kids Law Limited

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.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

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Just for Kids Law Limited

financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Noelia Serrano (Senior statutory auditor) 17 January 2022

for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

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Just for Kids Law Limited

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 May 2021

2021 2020
Unrestricted Restricted Total Unrestricted Restricted Total
Note £ £ £ £ £ £
Income from:
Donations and legacies 2 744,014 - 744,014 919,552 - 919,552
Charitable activities
Legal 3 382,769 369,740 752,509 198,936 219,480 418,416
Programmes 3 - 672,243 672,243 - 516,946 516,946
Policy 3 - 355,407 355,407 - 275,342 275,342
Other 4 50,309 - 50,309 42,544 - 42,544
Investments 5 316 - 316 1,550 - 1,550
Total income 1,177,408 1,397,390 2,574,798 1,162,582 1,011,768 2,174,350
Expenditure on:
Raising funds 6 73,521 - 73,521 54,230 - 54,230
Charitable activities
Legal 6 719,533 380,576 1,100,109 469,033 196,780 665,813
Programmes 6 239,638 507,458 747,096 211,698 483,574 695,272
Policy 6 133,304 283,658 416,962 96,745 252,189 348,934
Total expenditure 1,165,996 1,171,693 2,337,689 831,706 932,543 1,764,249
Net income for the year 7 11,412 225,697 237,109 330,876 79,225 410,101
Transfer between funds 108,276 (108,276) - - - -
Net movement in funds 119,688 117,421 237,109 - - -
Reconciliation of funds:
Total funds brought forward 733,592 295,293 1,028,885 402,716 216,068 618,784
Total funds carried forward 853,280 412,714 1,265,994 733,592 295,293 1,028,885

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 17a.

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Company no. 5815338

Balance sheet

As at 31 May 2021

Note
Fixed assets:
Current assets:
13
Liabilities:
14
17
Total unrestricted funds
Work in progress
Restricted income funds
Unrestricted income funds:
The funds of the charity:
Creditors: amounts falling due within one year
Net current assets
Total net assets
Designated Funds
Cash at bank and in hand
Debtors
Tangible assets
General funds
Total charity funds
£
143,813
137,858
1,226,979
2021
£
113,880
£
225,613
44,583
1,075,161
2020
£
-
113,880
1,152,114
-
1,028,885
1,508,650
356,536
1,345,357
316,472
-
853,280
250,000
483,592
1,265,994 1,028,885
412,714
853,280
295,293
733,592
1,265,994 1,028,885

Approved by the trustees on 21 October 2021 and signed on their behalf by

Anthony Landes

Interim Chair of Board of Trustees

33

Just for Kids Law Limited

Statement of cash flows

For the year ended 31 May 2021

Reconciliation of net income to net cash flow from operating activities

Increase in creditors
Decrease/ (Increase) in work in progress
Purchase of fixed assets
Cash flows from operating activities
Net cash provided by investing activities
Net cash provided by operating activities
Cash flows from investing activities:
Dividends and interest
Net income for the reporting period
(as per the statement of financial activities)
Depreciation charges
Dividends and interest
(Increase) in debtors
Cash and cash equivalents at the beginning of the
year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
£
£
237,109
15,823
(316)
(93,275)
40,064
81,800
281,205
316
(129,703)
(129,387)
151,818
1,075,161
1,226,979
2021
£
£
237,109
15,823
(316)
(93,275)
40,064
81,800
281,205
316
(129,703)
(129,387)
151,818
1,075,161
1,226,979
2021
£
£
410,101
-
(1,550)
(1,938)
121,322
(125,971)
401,964
1,550
-
1,550
403,514
671,647
1,075,161
2020
£
£
410,101
-
(1,550)
(1,938)
121,322
(125,971)
401,964
1,550
-
1,550
403,514
671,647
1,075,161
2020
1,226,979 1,075,161

34

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2021

a) Statutory information

b) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

The charitable company meets the definition of a public benefit entity under FRS 102.

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

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.

Income is recognised on casework earned and due ("work in progress" or "WIP") according to the time booked on the matter multiplied by the relevant legal aid or interpartes rate. Appropriate provision is made for irrecoverable WIP.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

f) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation 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), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated 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 of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

g) Interest receivable

Interest 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.

35

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2021

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

i) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

j) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of area of literature occupied by each activity.

Raising Funds 2%
Legal 41%
Programmes 42%
Policy 15%

Governance costs are re-allocated to each of the activities on the following basis which is an estimate, based percentage of expenditure, of the amount attributable to each activity.

Raising funds 3%
Legal 41%
Programmes 41%
Policy 15%

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

k) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

36

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2021

Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reserve in the balance sheet.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

3 years 3 years 5 years

o) 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.

q) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

r) 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.

s) 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.

t) Pensions

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. The charitable company has no liability under the scheme other than for the payment of those contributions.

u) Work in progress

Legal work in progress is valued at the net realisable value. Provision is made when necessary for irrecoverable amounts of work in progress.

37

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2021

AB Charitable Trust
Paul Hamlyn Foundation
Trust for London
Aurum Charitable Trust
Donations
Donated services
Brooks Foundation
Small Trusts
Esmée Fairbairn Additional Grant
Bernard Lewis Family Charitable
Childhood Trust
Batchworth Trust
Esmée Fairbairn Core Grant
The Blagrave Trust
Stewarts Foundation
Segelman Trust
Taurus Foundation
Family Foundation
Unrestricted
£
81,064
-
20,000
50,000
30,000
50,000
10,000
10,000
11,250
65,000
60,000
80,000
165,000
17,700
39,000
35,000
20,000
-
744,014
Restricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2021
Total
£
81,064
-
20,000
50,000
30,000
50,000
10,000
10,000
11,250
65,000
60,000
80,000
165,000
17,700
39,000
35,000
20,000
-
Unrestricted
£
389,957
18,300
20,000
50,000
-
50,000
5,000
-
-
65,000
-
40,295
165,000
22,500
36,000
35,000
15,000
7,500
Restricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2020
Total
£
389,957
18,300
20,000
50,000
-
50,000
5,000
-
-
65,000
-
40,295
165,000
22,500
36,000
35,000
15,000
7,500
744,014 919,552 - 919,552

38

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2021

3 Income from charitable activities

Unrestricted
£
Donations
15,094
Baring Foundation (Custody Time Li
-
-
-
Community Justice
-
Goldsmiths
-
-
Mercers' Company
-
National Lottery Community Fund
-
-
Persula
-
-
-
Trust for London
-
Development (Other)
-
367,675
382,769
-
BBC Children in Need
-
-
Brooks Foundation
-
Clifford Chance
-
-
Garden Court Chambers
-
Henry Smith Foundation
-
John Lyons
-
KPMG Foundation
-
-
Oak Foundation
-
-
-
The Listening Fund
-
The Pilgrim Trust
-
-
-
-
-
-
Development (Other)
-
-
Sub-total for Programmes
Legal Education Foundation
(including Justice First)
University of Newcastle
Case work and LAA
Sub-total for Legal
Esmée Fairbairn Foundation
City Bridge Trust (casework)
Oak Foundation
Porticus
The Big Give
Comic Relief (Safer Places)
Trust for London COVID19
Hardship
Donations
Act for Change
Hardship fund
Education funds and one-off
grants
BBC Children in Need (Small grants
On Our Radar
National Lottery
Permira Foundation
Restricted
£
-
19,017
45,000
43,442
28,500
17,000
72,738
5,000
14,550
20,318
10,293
7,408
-
24,500
61,974
-
369,740
69,294
42,609
10,000
-
-
44,700
4,000
-
33,000
25,000
181,514
90,426
2,800
53,600
150
15,000
-
-
-
6,250
-
93,900
672,243
2021
Total
£
15,094
19,017
45,000
43,442
28,500
17,000
72,738
5,000
14,550
20,318
10,293
7,408
-
24,500
61,974
367,675
Unrestricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
198,936
Restricted
£
-
-
-
21,446
-
-
29,020
-
-
19,654
12,243
7,408
25,000
48,500
56,209
-
2020
Total
£
-
-
-
21,446
-
-
29,020
-
-
19,654
12,243
7,408
25,000
48,500
56,209
198,936
752,509
69,294
42,609
10,000
-
-
44,700
4,000
-
33,000
25,000
181,514
90,426
2,800
53,600
150
15,000
-
-
-
6,250
-
93,900
198,936
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
219,480
37,078
42,318
10,000
20,000
11,400
43,000
4,000
31,300
33,000
21,000
80,373
63,180
7,800
-
7,856
-
4,000
300
1,900
-
13,276
85,165
418,416
37,078
42,318
10,000
20,000
11,400
43,000
4,000
31,300
33,000
21,000
80,373
63,180
7,800
-
7,856
-
4,000
300
1,900
-
13,276
85,165
672,243 - 516,946 516,946

39

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2021

3 Income from charitable activities (continued)

Donations
Act for Change
Baring Foundation
Comic Relief policy
Dawes Trust
Esmee Fairbairn
KPMG
Persula
The Bromley Trust
Development (Other)
4
5
Sub-total for Policy
Total income from charitable
activities
Baring Social Impact Fund
Joseph Rowntree Foundation
Oak Foundation
Paul Hastings
Porticus
Second growth
The Hadley Trust
Barrow Cadbury
Barrow Cadbury (BAME)
Howard League
Small Trusts
Income from investments
HMRC JRS
Income from other activities
EHRC
Events and sponsorships
Bank interest receivable
The Listening Fund
Unrestricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
382,769
Unrestricted
£
40,353
9,956
50,309
Unrestricted
£
316
316
Restricted
£
4,400
12,113
6,639
-
1,940
29,250
6,500
60,000
24,822
20,750
10,000
29,546
25,000
30,510
25,000
3,419
12,592
-
6,000
15,000
-
-
31,926
355,407
1,397,390
Restricted
£
-
-
-
Restricted
£
-
-
2021
Total
£
4,400
12,113
6,639
-
1,940
29,250
6,500
60,000
24,822
20,750
10,000
29,546
25,000
30,510
25,000
3,419
12,592
-
6,000
15,000
-
-
31,926
Unrestricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Restricted
£
-
7,042
30,000
5,000
18,358
-
26,000
-
-
20,000
-
24,806
15,000
29,502
5,000
13,542
12,592
10,000
-
15,000
2,400
12,144
28,956
2020
Total
£
-
7,042
30,000
5,000
18,358
-
26,000
-
-
20,000
-
24,806
15,000
29,502
5,000
13,542
12,592
10,000
-
15,000
2,400
12,144
28,956
355,407 - 275,342 275,342
1,780,159 198,936 1,011,768 1,210,704
2021
Total
£
40,353
9,956
Unrestricted
£
33,596
8,948
Restricted
£
-
-
2020
Total
£
33,596
8,948
50,309 42,544 - 42,544
2021
Total
£
316
Unrestricted
£
1,550
Restricted
£
-
2020
Total
£
1,550
316 1,550 - 1,550

40

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2021

Charitable activities

Staff costs (Note 8)
Other staff costs
Client support
Consultancy
Insurance
Promotion
Legal fees
Audit and accountancy
Governance
Premises costs
Office costs
Other costs
Subscriptions
LAA Costs
VAT
Project Costs
Pro bono support
Depreciation
Support costs
Governance costs
Total expenditure 2021
Total expenditure 2020
Raising
funds
£
54,399
-
-
-
-
2,151
-
-
-
-
-
-
-
-
-
-
-
-
Legal
£
430,615
3,485
194
28,304
2,053
-
-
-
-
-
21,513
1,393
776
263,867
-
-
-
-
Programmes
£
365,456
496
4,485
-
-
-
-
-
-
-
2,346
-
-
-
-
17,918
-
-
Policy
£
213,655
-
-
12,172
-
-
-
-
-
-
4,781
26,262
-
-
-
32,808
-
-
Governance
costs
£
-
-
-
-
-
-
-
8,120
-
-
-
-
-
-
-
-
-
-
Support
costs
£
318,442
119,987
-
22,796
2,270
3,565
125
-
-
184,378
53,868
629
6,109
-
75,426
37,023
-
15,823
2021 Total
£
1,382,567
123,968
4,679
63,272
4,323
5,716
125
8,120
-
184,378
82,508
28,284
6,885
263,867
75,426
87,749
-
15,823
2020
Total
£
1,253,122
43,700
5,166
30,387
2,013
3,921
4,418
9,199
1,571
59,571
82,422
82,912
4,319
48,553
22,116
92,559
18,300
-
56,550
16,809
162
752,200
344,580
3,329
390,701
352,985
3,410
289,678
126,066
1,218
8,120
-
(8,120)
840,441
(840,440)
-
2,337,690
-
-
1,764,249
-
-
73,521 1,100,109 747,096 416,962 - - 2,337,690 -
54,230 665,813 695,271 348,935 - - 1,764,249

41

Just for Kids Law Limited

Notes to the financial statements

For the year ended 30 May 2021

6b Analysis of expenditure (prior year)

Charitable activities

Staff costs (Note 8)
Other staff costs
Client support
Consultancy
Insurance
Promotion
Legal fees
Audit and accountancy
Governance
Premises costs
Office costs
Other costs
Subscriptions
LAA Costs
VAT
Project Costs
Pro bono support
Support costs
Governance costs
Total expenditure 2020
Raising
funds
£
41,565
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
41,565
12,450
215
54,230
Legal
£
317,992
6,884
313
14,525
-
-
125
-
-
86
15,293
1,510
903
48,553
-
-
-
406,184
255,213
4,416
665,813
Programmes
£
380,572
3,452
4,188
8,213
-
-
-
-
-
342
2,627
-
-
-
-
29,916
-
429,310
261,438
4,523
695,271
Policy
£
176,126
255
333
-
-
-
20
-
-
-
1,586
12,793
192
-
-
62,643
-
253,948
93,371
1,616
348,935
Governance
costs
£
-
-
-
-
-
-
-
9,199
1,571
-
-
-
-
-
-
-
-
10,770
-
(10,770)
-
Support
costs
£
336,867
33,109
332
7,649
2,013
3,921
4,273
-
-
59,143
62,916
68,609
3,224
-
22,116
-
18,300
622,472
(622,472)
-
-
2020 Total
£
1,253,122
43,700
5,166
30,387
2,013
3,921
4,418
9,199
1,571
59,571
82,422
82,912
4,319
48,553
22,116
92,559
18,300
1,764,249
-
-
1,764,249

42

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2021

7 Net income for the year

This is stated after charging / (crediting):

This is stated after charging / (crediting):
2021 2020
£ £
Depreciation 15,823 -
Auditor's remuneration (excluding VAT):
Audit 8,120 8,400
Other services - -

8 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

Staff costs were as follows:
Social security costs
Redundancy and termination costs
Salaries and wages
Employer’s contribution to defined contribution pension schemes
2021
£
1,212,541
1,630
121,161
47,236
2020
£
1,100,602
5,121
107,914
39,485
1,382,567 1,253,122

The following number of employees received employee benefits (excluding employer pension costs and employer's national insurance) during the year between:

2021 2020
No. No.
£60,000 - £69,999 - 1

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £282,432 (2020: £308,499).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2020: £nil). No charity trustee received payment for professional or other services supplied to the charity (2020: £nil).

During the year, no travel expenses were reimbursed as trustee expenses (2020: £nil).

9 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 38 (2020: 35).

Staff are split across the activities of the charitable company as follows (average head count):

Legal
Policy
Raising funds
Programmes
Support
2021
No.
2.0
12.0
11.0
6.0
7.0
2020
No.
2.0
10.0
12.0
4.0
7.0
38.0 35.0

43

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2021

10 Related party transactions

Trustee Maureen Cole-Burns' husband is a trustee of Trust for London, which gave grants to Just for Kids Law totalling £24,500 (2020: £60,000). These were restricted and can be seen in notes 2 and 3 of the financial statements.

Honorary Founder Shauneed Lambe is a Trustee of the Barings Foundation, which gave a grant to Just for Kids Law of £25,656 (2020: £30,000). This was restricted and can be seen in notes 2 and 3 of the financial statements.

During the year, trustees in aggregate donated unrestricted funds of £nil (2020: £nil).

11 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

12 Tangible fixed assets

Tangible fixed assets
Cost
Disposals in year
Additions in year
At the start of the year
Eliminated on disposal
At the end of the year
At the start of the year
At the end of the year
Net book value
Depreciation
Charge for the year
At the start of the year
At the end of the year
Leasehold
Improvements
£
-
105,438
-

Fixtures and
fittings
£
-
24,265
-

Total
£
-
129,703
-
105,438 24,265 129,703
-
11,715
-
-
4,108
-
-
15,823
-
11,715 4,108 15,823
93,723 20,157 113,880
- - -

All of the above assets are used for charitable purposes.

13 Debtors

Debtors
Trade debtors
Other debtors
Accrued income
2021
£
54,990
29,228
53,640
2020
£
14,723
22,651
7,209
137,858 44,583

All of the charity’s financial instruments, both assets and liabilities, are measured at amortised cost. The carrying values of these are shown above and also in note 14 below.

44

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2021

14 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Deferred income
Trade creditors
Other creditors
Taxation and social security
2021
£
86,377
31,595
101,493
137,071
2020
£
34,153
31,888
84,882
165,550
356,536 316,472

15 Deferred income

Deferred income comprises the deferment of grant income received in the year which must be recognised in following years as per the terms of the specific grants.

Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year
2021
£
165,550
(165,550)
137,071
2020
£
56,636
(56,636)
165,550
137,071 165,550

16a Analysis of net assets between funds (current year)

Net assets at 31 May 2021
Tangible fixed assets
Net current assets
General
unrestricted
£
113,880
739,400

Designated
£
-
-
Restricted
£
-
412,714
Total funds
£
113,880
1,152,114
853,280 - 412,714 1,265,994

16b Analysis of net assets between funds (prior year)

Net assets at 31 May 2020
Tangible fixed assets
Net current assets
General
unrestricted
£
-
483,592

Designated
£
-
250,000
Restricted
£
-
295,293
Total funds
£
-
1,028,885
483,592 250,000 295,293 1,028,885

45

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2021

17a Movements in funds (current year)

17a
Movements in funds (current year)
Legal
Development (other)
Programmes
Development (other)
Porticus
Clifford Chance
Education funds and one-off grants
Hardship fund
On Our Radar
Trust For London COVID19 Hardship
The Big Give
Esmée Fairbairn Foundation
John Lyon's Charity
Act for Change Fund
BBC Children in Need (Main Grant)
KPMG Foundation
National Lottery Community Fund
Henry Smith Foundation
The Listening Fund
Comic Relief (Safe Place to Be)
Persula Foundation
Trust for London
Oak Foundation
Oak Foundation
Legal Education Foundation (including
Justice First)
Goldsmiths Company Charity
Restricted funds:
Baring Foundation (Custody Time
BBC Children in Need (Small Grant)
National Lottery Community Fund
City Bridge Trust (casework)
Community Justice Fund
Mercers' Company
The Pilgrim Trust
Permira Foundation
Garden Court Chambers
Donations
Brooks Foundation
At 1 June
2020
£
-
-
4,853
-
-
1,570
-
-
3,276
-
-
14,583
23,560
22,997

Income &
gains
£
19,017
45,000
43,442
28,500
17,000
72,738
5,000
14,550
20,318
10,293
7,408
-
24,500
61,974

Expenditure &
losses
£
(14,014)
(45,000)
(42,590)
(28,500)
(17,000)
(64,590)
-
(14,550)
(20,487)
(10,293)
(7,408)
(14,583)
(45,426)
(56,135)

Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
(26,400)
At 31 May
2021
£
5,003
5,705
-
-
9,718
5,000
-
3,107
-
-
-
2,634
2,436
70,839
-
1,078
-
-
7,100
19,217
2,841
7,488
17,855
-
36,915
7,914
-
-
3,320
-
2,450
1,659
6,386
13,276
34,845
369,740
69,294
42,609
10,000
-
-
44,700
4,000
-
33,000
25,000
181,514
90,426
2,800
53,600
150
15,000
-
-
6,250
-
93,900
(380,576)
(31,726)
(37,177)
(4,112)
-
(7,100)
(37,907)
(1,555)
(7,488)
(21,373)
-
(159,320)
(63,456)
(2,800)
(25,501)
(3,470)
(15,000)
(2,450)
(747)
(1,222)
-
(85,054)
(26,400)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(13,276)
(40,000)
33,603
37,568
6,510
5,888
-
-
26,010
5,286
-
29,482
25,000
59,109
34,884
-
28,099
-
-
-
912
11,414
-
3,691
162,344 672,243 (507,458) (53,276) 273,853

46

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2021

17a Movements in funds (current year) (continued)

Policy
Development (other)
Total restricted funds
Total designated funds
General funds
Paul Hastings
Barrow Cadbury Trust (BAME)
EHRC
Howard League
Act for Change Fund
Barrow Cadbury Trust
Baring Foundation (Custody Time
Dawes Trust
Joseph Rowntree Charitable Trust
Baring Social Impact Fund
Comic Relief (Change It!)
Total unrestricted funds
Total funds
Unrestricted funds:
Oak Foundation
Donations
Esmee Fairbairn Foundation
KPMG Foundation
Second Growth
The Bromley Trust
Small Trusts
Persula Foundation
Baring Foundation
Porticus
-
-
4,700
-
5,000
-
-
284
-
-
7,703
-
-
-
7,058
3,000
-
-
7,518
-
15,000
11,847
4,400
12,113
-
6,639
-
1,940
29,250
6,500
60,000
24,822
20,750
10,000
29,546
25,000
30,510
25,000
3,419
12,592
-
6,000
15,000
31,926
-
(5,601)
(4,700)
(6,639)
(5,000)
(1,100)
(20,610)
(3,500)
(13,034)
(24,822)
(27,557)
(10,000)
(27,405)
(18,857)
(30,313)
(11,073)
(3,419)
(12,592)
(7,518)
(6,000)
(15,000)
(28,918)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(15,000)
(13,600)
4,400
6,512
-
-
-
840
8,640
3,284
46,966
-
896
-
2,141
6,143
7,255
16,927
-
-
-
-
-
1,255
62,110 355,407 (283,658) (28,600) 105,259
295,293 1,397,390 (1,171,693) (108,276) 412,714
At 1 June
2020
£
250,000
483,592

Income &
gains
£
-
1,177,408

Expenditure &
losses
£
-
(1,165,996)

Transfers
£
(250,000)
358,276
At 31 May
2021
£
-
853,280
733,592 1,177,408 (1,165,996) 108,276 853,280
1,028,885 2,574,798 (2,337,689) - 1,265,994

The narrative to explain the purpose of each fund is given at the foot of the following note.

47

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2021

17b Movements in funds (prior year)

17b
Movements in funds (prior year)
Legal
Programmes
Development (other)
Trust For London COVID19 Hardship
Comic Relief Safer Places
Donations
The Listening Fund
ILPA
The Big Give
BBC Children in Need (Small grants)
Oak Foundation
Oak Foundation
National Lottery Community Fund
John Lyons
KPMG Foundation
Henry Smith Foundation
BBC Children in Need
Clifford Chance
Trust for London
Act for Change
Big Lottery Fund
Brooks Foundation
Charles Hayward Foundation
Esmée Fairbairn Foundation
Garden Court Chambers
Legal Education Foundation (including
Oak Foundation
Access to Justice
Persula
University of Newcastle
Education funds and one-off grants
Porticus
Hardship fund
Development (other)
Restricted funds:
At 1 June
2019
£
3,926
-
6,587
5,925
-
-
-
-
24,910
6,791

Income &
gains
£
-
21,446
-
29,020
19,654
12,243
7,408
25,000
48,500
56,209

Expenditure &
losses
£
(3,926)
(16,593)
(6,587)
(33,375)
(16,378)
(12,243)
(7,408)
(10,417)
(49,850)
(40,003)

Transfers
£
-
-
-
-
-
-
-
-
-
-
At 31 May
2020
£
-
4,853
-
1,570
3,276
-
-
14,583
23,560
22,997
48,139
-
-
-
39,097
-
12,792
12,258
11,476
-
7,651
-
-
-
-
-
-
-
-
1,659
7,609
26,140
10,290
219,480
37,078
42,318
10,000
-
20,000
-
11,400
43,000
4,000
31,300
33,000
21,000
80,373
63,180
7,800
7,856
4,000
1,900
300
-
13,276
85,165
(196,780)
(37,078)
(41,240)
(10,000)
(39,097)
(20,000)
(12,792)
(16,558)
(35,259)
(1,159)
(31,463)
(15,145)
(21,000)
(43,458)
(55,266)
(7,800)
(4,536)
(1,550)
(1,900)
(300)
(1,223)
(26,140)
(60,610)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
70,839
-
1,078
-
-
-
-
7,100
19,217
2,841
7,488
17,855
-
36,915
7,914
-
3,320
2,450
-
1,659
6,386
13,276
34,845
128,972 516,946 (483,574) - 162,344

48

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2021

17b Movements in funds (prior year) (continued)

Policy
Development (other)
Total restricted funds
Total designated funds
General funds
Paul Hastings
Persula
Unrestricted funds:
Trust for London
Porticus
Legal Education Foundation
Act for Change
Baring Foundation
Baring Social Impact Fund
Barrow Cadbury
Comic Relief policy
Esmee Fairbairn
Joseph Rowntree Charitable Trust
Second Growth
The Bromley Trust
The Hadley Trust
The Listening Fund
Oak Foundation
Total unrestricted funds
Total funds
-
4,232
-
-
18,134
-
-
-
-
-
-
-
-
-
-
2,348
10,745
3,498
7,042
30,000
5,000
18,358
26,000
20,000
24,806
15,000
29,502
5,000
13,542
12,592
10,000
15,000
2,400
12,144
-
28,956
(7,042)
(29,532)
-
(18,358)
(43,850)
(12,297)
(24,806)
(15,000)
(22,444)
(2,000)
(13,542)
(12,592)
(2,482)
-
(2,400)
(14,492)
(10,745)
(20,607)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,700
5,000
-
284
7,703
-
-
7,058
3,000
-
-
7,518
15,000
-
-
-
11,847
38,957 275,342 (252,189) - 62,110
216,068 1,011,768 (932,543) - 295,293
At 1 June
2019
£
-
402,716

Income &
gains
£
250,000
912,582

Expenditure &
losses
£
-
(831,706)

Transfers
£
-
-
At 31 May
2020
£
250,000
483,592
402,716 1,162,582 (831,706) - 733,592
618,784 2,174,350 (1,764,249) - 1,028,885

49

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2021

17b Movements in funds (prior year) (continued)

Legal

Baring Foundation (Custody Time Limits) - Funding to carry out strategic litigation relating to changes to regulations for custody time limits.

City Bridge Trust - Funding to support our casework.

Comic Relief (Safe Place to Be) - Funding for a housing solicitor.

Community Justice Fund - Funding to support our casework and for a paralegal.

Goldsmiths Company Charity - Funding to support our casework.

Esmee Fairbairn Foundation - Funding to support our legal work with care leavers.

Legal Education Foundation (including Justice First) - Funding to support the Justice First Fellowship trainee solicitor.

Mercers' Company - Funding for our school exclusions work.

National Lottery Community Fund - Funding for our community care lawyer.

Oak Foundation - Funding for reforming housing and support for children and young people through participation.

Persula Foundation - Funding for our school exclusions work and youth justice advice line.

Porticus - Funding for our policy and legal work on school exclusion.

The Big Give - Funding for ur casework.

Trust For London - Funding for our immigration work.

Programmes

Act for Change Fund - Funding for our school exclusions work.

BBC Children in Need (Main Grants) - Funding for youth advocacy, for clients who are under 18.

BBC Children in Need (Small Grants) - Funding to develop a group of young ambassadors who participate in and influence the organisation.

Clifford Chance - Funding to support our trainee advocates.

Esmée Fairbairn Foundation - Funding towards care leavers advocacy.

Garden Court Chambers - contribution towards our youth engagement and participation work.

Henry Smith Foundation - Funding for our youth advocacy.

John Lyon's Charity - Funding towards the youth advocacy project.

KPMG Foundation - Funding for an advocacy manager.

National Lottery Community Fund - Funding for our youth advocacy including our trainee programme.

50

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2021

Programmes (continued)

Oak Foundation - Funding for reforming housing and support for children and young people through participation.

On Our Radar - Funding for our school exclusions participation work.

Permira Foundation - Funding for an advocacy manager.

The Listening Fund - Funding for our school exclusions participation work.

The Pilgrim Trust - Funding for our young parents advocate.

Trust for London COVID 19 Hardship Fund - Funding to support children and young people impacted by the pandemic.

Education Funds and one-off grants - Funds given to support individuals to access educational courses.

Hardship Funds - are given as small one-off grants where there is an immediate need.

Donations - Funds contributing to our central costs.

Policy

Donations - Funds contributing to our central costs.

Act for Change Fund - Funding towards our work on school exclusion.

Baring Foundation - Funding to support projects to ensure Concluding Observations of the UNCRC are used as an advocacy tool in the voluntary sector.

Baring Foundation (Custody Time Limits) - Funding to carry out strategic litigation relating to changes to regulations for custody time limits.

Baring Social Impact Fund - Funding towards our holistic casework.

Barrow Cadbury Trust - Funding to develop reform proposals to assist children turning 18 in the criminal justice system.

Barrow Cadbury Trust (BAME) - Funding to improve legal representation for BAME young people.

Comic Relief (Change It!) - Funding towards Just For Kids Law child-led campaign Change It!, and towards advocacy and education community care, focused on West London.

Dawes Trust - Funding to improve legal representation for children and young people.

EHRC - Funding for our UNCRC child rights monitoring.

Esmée Fairbairn Foundation - Funding for policy work to influence the outcomes for care leavers.

Howard League for Penal Reform - Funding to improve our training offering by embedding the Howard League's sentencing toolkit for children.

Joseph Rowntree Charitable Trust - Funding for our policy research and campaigning on BAME young people and the police.

KPMG Foundation - Funding for policy work relating to COVID-19.

Oak Foundation - Funding for reforming housing and support for children and young people through participation.

Paul Hastings - Funding to create new and updating practitioner guides.

Persula Foundation - Funding for our school exclusions work and youth justice advice line.

51

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2021

Policy (continued)

Porticus - Funding for our policy and legal work on school exclusion.

Second Growth CIC - To fund the youth justice advice line and development of the YJLC website.

The Bromley Trust - Funding towards child rights policy, and public affairs work.

The Hadley Trust - Funding for policy work relating to reducing the criminalisation of young people.

The Listening Fund - To develop a project to support children excluded from school to campaign for change.

Development (other)

Aurum Charitable Trust - Funding towards core operational costs.

Brooks Foundation (Core) - Funding towards core operational costs.

Esmée Fairbairn Foundation (Core Grant) - Funding towards core operational costs.

Esmée Fairbairn Foundation (Resilience Funding) - Funding to provide resilience training for middle management.

Family Foundation - Funding towards core operational costs.

Paul Hamlyn Foundation (Emergency Fund) - Funding to support children and young people through the effects of Covid-19, particularly through the provision of laptops.

Paul Hamlyn Foundation (Growth Fund) - Core funding to support strategic and operational growth of organisation.

Philip King Charitable Trust- Funding to support the employment of a Financial Director.

A B Charitable Trust - Funding towards core operational costs.

The Blagrave Trust - Funding towards core operational costs.

The Mark Leonard Trust - Funding towards core operational costs.

The Segelman Trust - Funding towards core operational costs.

The Taurus Foundation - Funding towards core operational costs.

Trust for London - Funding to support children and young people through the effects of COVID-19.

The transfer from restricted to unrestricted funds for Bromley Trust and Donations is to adjust for funds spent in the 19/20 financial year

52

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2021

The breakdown of development funds for 2020/21 was as follows:

Paul Hamlyn (Exceptional Grant)
Paul Hamlyn COVID19 Emergency
City Bridge Trust
Drapers Charitable Trust
Permira Foundation
Esmée Fairbairn Resilience
Legal Education Foundation
Philip King
Mark Leonard Trust
Clothworkers' Foundation
Community Justice
Comic Relief (Recovery fund)
At 1 June
2020
£
10,235
-
-
-
-
-
-
-
-
430
50,000
9,024

Income &
gains
£
-
30,000
25,000
26,900
10,000
50,000
7,500
15,000
23,400
-
-
-

Expenditure &
losses
£
(10,235)
-
(20,000)
(26,900)
(10,000)
(50,000)
(7,500)
(15,000)
(21,448)
-
-
(9,024)

Transfers
£
-
(30,000)
-
-
-
-
-
-
-
-
(50,000)
-
At 31 May
2021
£
-
-
5,000
-
-
-
-
-
1,952
430
-
-
69,689 187,800 (170,107) (80,000) 7,382

18 The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods

Less than one year
One to five years
2021
2020
£
£
79,303
8,316
78,000
3,910
Property
2021
2020
£
£
79,303
8,316
78,000
3,910
Property
157,303 12,226

19 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £10.

53