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2022-05-31-accounts

Company number: 05815338 Charity number: 1121638

Just for Kids Law Limited

Report and financial statements For the year ended 31 May 2022

Just for Kids Law Limited

Contents

For the year ended 31 May 2022

Reference and administrative details .............................................................................................. 1 Board of Trustees’ annual report .................................................................................................... 3 Independent auditor’s report ....................................................................................................... 33 Statement of financial activities (incorporating an income and expenditure account) ................... 37 Balance sheet ............................................................................................................................... 38 Statement of cash flows ................................................................................................................ 39 Notes to the financial statements ................................................................................................. 40

Just for Kids Law Limited

Reference and administrative details

For the year ended 31 May 2022

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 Chair (appointed Chair January 2022) Carolyn Ann Regan Trustee and Chair (resigned July 2021) Sophia Wiginton Trustee Maureen Cole Burns Trustee and Treasurer (resigned July 2022) Peter George Gibbs Trustee Amira Bhatt Trustee Sufina Ahmad Trustee Claire Hubberstey Trustee Wendy Brewer Trustee Joanne Cecil Trustee Janet Latinwo Trustee (appointed August 2022) Honorary Founder Shauneen Lambe Senior Management Louisa McGeehan CEO Team Aika Stephenson Legal Director Chloe Grant Director of Programmes and Participation Julie Bentley Director of Finance and Resources Louise King Director of Policy and Campaigns/Director of Children’s Rights Alliance for England

Bankers CAF Bank 25 Kings Hill Avenue

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Just for Kids Law Limited

Reference and administrative details

For the year ended 31 May 2022

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 2022

The Board of Trustees presents their report and the audited financial statements for the year ended 31 May 2022.

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 who was appointed in January 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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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

As the year in which Just for Kids Law turned sixteen years old, the year from June 2021 to May 2022 was a significant one in which our charity moved from surviving during the pandemic, working in best way possible as a result the restrictions placed on our clients and our operations, to starting to thrive again. During this year we re-connected with clients and each other, we began using our great new office space, we recruited a new Chair to complete our leadership transition, celebrated our 16th birthday and went on to develop our new strategic plan for 2022-25.

In January 2021, the Board was delighted to appoint Anthony Landes to the substantive post of Chair of our Board following a thorough recruitment process. Alongside the breadth of his professional knowledge and experience in governance, he brings a long organisational memory and deep commitment to JfKL. We also appointed a new trustee, Janet Latinwo, who brings to our Board extensive experience of social care, education and safeguarding, especially in relation to Black and minoritised children and young people in her former role as a trustee at the charity, Africa.

In this year we also put in place arrangements for us to achieve our ambition to appoint two new trustees who have had experience of our work as clients as fully participating members of our Board. This has been planned for with great care to ensure that the experience is rewarding and meaningful for the new trustees. Current trustees, supported by our Chair, have worked with the Young Trustee Movement, Just for Kids Law Ambassadors and the staff that support them to create a recruitment process to appoint the new trustees in autumn 2022.

A new strategic plan for Just for Kids Law

A major development was the development of our new strategic plan for June 2022 to May 2025, which was adopted by the Board in April 2022.

In reviewing our strategy for the charity, our vision, mission and values remained the same:

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While reviewing our strategy, we further developed our Theory of Change in which we are aiming to demonstrate particular impact in relation to children and young people who are most at risk of having their rights and entitlements denied.

After a period of growth over recent years, expanding to develop additional complementary elements to our model to provide a more holistic service for the children and young people we work with, it is a plan which consolidates growth and integrates all the elements of Just for Kids Law’s model to maximise our impact.

While our legal and advocacy casework remains at the heart of our work, achieving change for individual children and young people, the evidence from our case work informs our work to achieve strategic change and the children and young people with experience of these issues will be supported to have a voice in debates and campaign for change. In this way, we tackle the problems that children and young people are currently experiencing, while also working in a preventative way by:

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As a small organisation, we recognise that we can’t do everything, so we have agreed a set of strategic priorities that build on our strengths and expertise to increase our impact, fill gaps not filled by others, and complement the work of others through partnership working.

Our strategic priorities for 2022-25 are:

It is an ambitious but achievable plan that plays to our particular strengths and knowledge in recognising the interaction between the different areas of legal and social policy that present challenges for so many of our young clients.

Strategic Plan 2018 to 2022

As a result of the pandemic, we extended our previous strategic plan for a fourth year through to 2021/22, so it is that plan we report on below, highlighting progress against the following aims:

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

Direct work with children and young people is at the heart of Just for Kids Law’s model. We continued to support our young clients to address a range of needs, relating to housing, social care, education,

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finance, immigration and criminal justice issues. Some children and young people were supported on more than one case relating to their different needs in line with our holistic way of working.

Our most recent casework data shows that in the 2021-22 financial year we worked with 873 children and young people, mainly across London, on 1160 pieces of casework providing youth advocacy, legal advice and representation and youth opportunities support. Of these cases, 560 were worked on by our legal team, 344 were worked on by our programmes and participation team and 256 cases consisted of one-off advice.

We regularly survey our clients to assess the impact of our work. In the most recent survey in May 2022:

We also commissioned an independent evaluation of our casework model to help us better understand how we make a difference in the lives of the children and young people we work with. The mixed methods evaluation, which ran from May 2021 to May 2022, was based on 15 in-depth interviews with children and young people, four interviews with staff, two surveys (with 36 children and young people, and 19 staff), a review of evaluation data held by Just for Kids Law and three co-production workshops held with young people and staff to explore the findings and coproduce recommendations.

Overall, we found out how important and distinct our work is to the children and young people we work with, with client interviewees reporting being very satisfied by our work’s impact on their lives. Our support was also found to be largely accessible and equitable: there were no examples of children and young people feeling they had been treated differently because of who they were which stood in contrast to their experience outside of Just for Kids Law. Highlights from the findings include:

Satisfaction with support

Children and young people reported being very satisfied with our support, which they attributed to the way they were treated by staff, who they found to be empathetic, supportive, positive, and approachable. They also noted that having multiple support options in one place was the most useful aspect of our support.

“[Caseworker] gave me respect; he wasn’t pompous or anything like that. He was just literally always reassuring me. And I thought that was nice. He … said look, we’ll get to the bottom of this, and I can imagine how you felt. … He had empathy. And I thought that took some of the stress out of it.” JfKL client

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Young people’s outcomes

The majority of the children and young people interviewed reported progress on the issues we have been working with them on, despite our staff having to work through multiple complex issues during the pandemic. Progress meant improved life situations, such as securing more stable housing, being allowed to return to school, maintaining custody/access to a child, and avoiding prison.

Our clients felt more confident, less isolated, more stable, calmer and less worried as a result of our support, and there was also a strong sense that they better understand their rights and entitlements too. This gave them a newfound sense of power and a new ability to challenge external agencies if needed. Many children and young people said their relationships with external agencies had improved and they felt professionals listened to them more as a result of our work.

“When I was with the advocate [Just for Kids Law advocate] … they told me I was stronger than I look. We had to go through a lot of battles, especially with my caseworker [external to Just for Kids Law]. That made me think actually I can do this. I’m strong enough to overcome this.” JfKL client

Looking ahead, many children and young people felt more hopeful about their lives and future, feeling that they better understood their options moving forwards and that they would be in a better position to tackle future issues themselves.

You can read the full report on our website.

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

Advocacy and youth opportunities

Key developments:

Like many organisations, the end of the pandemic brought about changes in staffing with a number of long-term members of our advocacy team moving on to fresh challenges. Our recruitment was very successful, bringing a large number of applications from skilled and experienced practitioners and recruitment panels, which included some of children and young people we work with, have made some good appointments.

To meet children and young people’s increasing need for support with their mental health, which was not always accessible to them, we launched a therapy pilot in partnership with The Children’s Society and funded by the Permira Foundation. We worked with The Children’s Society to recruit a therapist to work with JfKL and be embedded with our team to provide an in-house service, adding to our holistic offer to clients, while working under their clinical supervision arrangements. In line with the JfKL model, a youth panel contributed to the recruitment. There were initially 15 referrals from staff, resulting in 11 clients being allocated to the therapist when she began working with clients.

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Building on our learning from our Impact and Learning report for 2020-21, we began to address the challenge of working with more younger clients, promoting our advocacy offer to organisations working with under 18-year olds and prioritising this age group at the new client enquiry stage. To accommodate new younger clients, a major focus of the year has been supporting clients at the upper end of our age range to conclude their work with us and disengage from our services in a positive way. Engaging NCVO to carry out an independent evaluation of our work – as detailed above – was another major focus of the year.

We further developed our advocacy model, completing a new Advocacy Manual, which summarises our advocacy model and supports consistency. It covers key stages of our advocacy support, standard resources used, information about safeguarding and case recording, supervision and wider support for Advocates, and our approach to disengagement. We also developed self-advocacy resource packs for use with longer-term advocacy clients, providing information relevant to a client and strengths-based self-advocacy tips.

We also continued to develop our use of data to support our work with children and young people by developing our Apricot case recording system. We carried out a phased re-design and improved the recording and reporting functionality.

We re-designed our external referral form to gather new client information consistently and to streamline the process. As a result of the restructure of the Central Team, we created a new role of Client Engagement and Data Officer sitting within the Programmes and Participation Team.

Advocacy highlights included:

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Youth Opportunities highlights included:

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Legal advice and representation

Key developments:

Following the end of the Covid-19 pandemic, the team began to operate at full strength again and re-built caseloads to usual levels. We welcomed a new group of trainee solicitors and the team was boosted by a full-time Education Solicitor working on school exclusions and building a productive partnership with pro bono lawyers at Allen & Overy to boost our capacity.

In September 2021 the crime team was devastated to hear of the death of an 18-year-old client in a random shooting incident that was witnessed by his brother, also a Just for Kids Law client. This

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had a significant impact on all members of the team – as well as offering support to his family, we provided additional psychological support for the team.

In our crime work we had to navigate the impact of the recent judgement in the case of Brecani, which has led to a sea change in relation to the prosecution of children who have been deemed victims of Modern Slavery/Child Criminal Exploitation. In this case the Court of Appeal has said that the assessment made by the Home Office through the National Referral Mechanism is not admissible at trial, which could have devastating effects when trying to raise this defence on behalf of children who have been subjected to child criminal exploitation. Prior to this judgement the JfKL Crime Team were able to ensure that proceedings were discontinued in every case of a child or young person who had been deemed a victim of child criminal exploitation or modern slavery.

Once again, our legal work achieved specialist quality mark accreditation and we have worked to increase our legal aid billing. Through the London Legal Support Trust we have been granted the opportunity to employ a Billing Coordinator. The role is funded by them and is a shared post between three organisations. It is hoped that through assisting organisations with billing the role becomes self-sustaining and increases the income generated through legal aid work.

Crime highlights included:

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London as a result of this matter, and is said to be thriving where he lives now.

Youth Justice Legal Centre Advice Line highlights included:

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affected by exploitation, practitioners still lack the confidence and experience to deal with these cases.

Strategic Litigation highlights included:

Housing highlights included:

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Education highlights included:

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into account the impact of Covid.

Community Care highlights included:

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Immigration highlights included:

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 create wider change that benefits 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

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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 (CRAE) and our Youth Justice Legal Centre (YJLC).

Child Rights Highlights included:

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School exclusions highlights included:

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Housing and social care highlights included:

Care Review

Homeless 16 and 17-year-olds being accommodated as looked-after children

Policing and Youth Justice highlights included:

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reducing racial disproportionality in the youth justice system and feeding into the development of a new race disparity protocol.

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case threatens to reduce the chances of successfully defending a child facing criminal charges on the basis that they were being exploited at the time. In response we developed a toolkit on instructing experts to support lawyers representing children in these circumstances.

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 small central team. This ‘behind the scenes’ work – finance, fundraising, operations support, recruitment and employment and communications – is essential to achieving our other strategic aims.

Highlights included:

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set in the organisation to reduce pressure of the leadership team. As part of this we created a new post of Client Engagement and Data Officer, to work directly with clients, improve our referral and intake processes and to support the continual improvements we are making to the way we record and use data for service improvements.

Reviewing our fundraising strategy to ensure our organisation is attractive to potential funders, and diversifying our income streams to enable us to be sustainable over the period of the next strategic plan.

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communications channels to share information and updates on successes internally and externally we supported the dissemination of policy reports and good practice guides to our stakeholders.

Over the year 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

Participation and youth campaigning highlights included:

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about the political context from JfKL’s policy team and prepare to engage in opportunities to influence the DfE consultation on school exclusion and the APPG enquiry into school exclusions and behavioural policy. The group submitted their own response to the Government consultation, alongside that of our policy team.

Financial review

The charity has been consolidating over the past year resulting in a slightly reduced turnover. In the year to 31 May 2022 there was a decrease in both income and expenditure. Income decreased by 25% to £1,935,351 and expenditure decreased by 7% to £2,182,319. Overall, there was a net decrease in funds of £246,968. 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 £500,000. At the end of the reporting period the charity holds £1,019,026 total funds, of which £288,774 is restricted and not available for general purpose. These restricted funds are committed for project

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expenditure within the next year. After making allowance for these restricted funds, the amount of unrestricted reserves is £730,252

The principal funding sources of the charity during the reporting period are trusts and foundations, with this source making up 84% 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 £167,820 of the total income.

The budget agreed for 2022/2023 has been set with a target income of £2,030,000 and planned expenditure of £2,192,000, 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 £500,000 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.

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At the end of 21/22 the unrestricted reserves are £730,252. The forecast outturn of our deficit budget for 22/23 of £162,000 would further reduce our reserves to approximately £ 570,000 a figure much closer to our target figure of £500,000.

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. We have invested more resources in fundraising and have updated our fundraising strategy. Our new Strategic Plan should help us to develop relationships with new Trusts and Foundations. We are also looking at diversifying our income streams with the development of a pilot membership scheme by the Youth Justice Legal Centre. 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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Staff.

Additional related training being delivered to client facing staff, Updated safeguarding policy and process in place, New safeguarding structure implemented

Plans for the Future

Our turnover has grown over the last five years, and we are now in a period of consolidating our financial position and stabilising our turnover. We will use our new Strategic Plan to demonstrate the level of income that is achievable post pandemic and plan to diversify our income streams over the next few years.

The charity has used unrestricted reserves in the last year; and it is likely that the charity will do so again in the 22/23 financial year, these reductions have been agreed by the Board and will not continue into future financial years.

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:

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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).

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.

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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 2022 was 9 (2021 - 9). 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.

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 3 November 2022 and signed on their behalf by

Anthony Landes 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 2022 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).

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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Just for Kids Law Limited

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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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:

35

Independent auditor’s report

To the members of

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) 11 November 2022

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

36

Just for Kids Law Limited

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

For the year ended 31 May 2022

For theyear ended 31 May2022
2022 2021
Unrestricted Restricted Total Unrestricted Restricted Total
Note £ £ £ £ £ £
Income from:
Donations and legacies 2 715,181 - 715,181 744,014 - 744,014
Charitable activities
Legal 3 177,820 310,364 488,184 382,769 369,740 752,509
Programmes 3 - 468,848 468,848 - 672,243 672,243
Policy 3 - 223,356 223,356 - 355,407 355,407
Other 4 39,745 - 39,745 50,309 - 50,309
Investments 5 37 - 37 316 - 316
Total income 932,783 1,002,568 1,935,351 1,177,408 1,397,390 2,574,798
Expenditure on:
Raising funds 6 59,313 - 59,313 73,521 - 73,521
Charitable activities
Legal 6 601,822 325,140 926,962 719,533 380,576 1,100,109
Programmes 6 237,217 578,500 815,717 239,638 507,458 747,096
Policy 6 157,459 222,868 380,327 133,304 283,658 416,962
Total expenditure 1,055,811 1,126,508 2,182,319 1,165,996 1,171,693 2,337,689
Net income for the year 7 (123,028) (123,940) (246,968) 11,412 225,697 237,109
Transfer between funds - - - 108,276 (108,276) -
Net movement in funds (123,028) (123,940) (246,968) 119,688 117,421 237,109
Reconciliation of funds:
Total funds brought forward 853,280 412,714 1,265,994 733,592 295,293 1,028,885
Total funds carried forward 730,252 288,774 1,019,026 853,280 412,714 1,265,994

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.

37

Just for Kids Law Limited

Balance sheet

Balance sheet
As at 31 May 2022 Company no. 5815338
Note
Fixed assets:
12
Current assets:
13
Liabilities:
14
17
Total unrestricted funds
Work in progress
The funds of the charity:
Creditors: amounts falling due within one year
Net current assets
Total net assets
Restricted income funds
Unrestricted income funds:

Cash at bank and in hand
Debtors
Tangible assets
General funds
Total charity funds
£
178,966
84,246
860,351
2022
£
97,125
£
143,813
137,858
1,226,979
2021
£
113,880
97,125
921,901
113,880
1,152,114
1,123,563
201,662
1,508,650
356,536
730,252 853,280
1,019,026 1,265,994
288,774
730,252
412,714
853,280
1,019,026 1,265,994

Approved by the trustees on 3 November 2022 and signed on their behalf by

Anthony Landes Chair of Board of Trustees

38

Just for Kids Law Limited

Statement of cash flows

For the year ended 31 May 2022

Reconciliation of net income to net cash flow from operating activities

(Decrease)/Increase in creditors
Decrease/ (Increase) in work in progress
Purchase of fixed assets
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
Cash flows from operating activities
Net cash provided by/ (used in) investing activities
Net cash (used in)/ provided by operating activities
Cash flows from investing activities:
Dividends and interest
Net (expenditure)/ income for the reporting period
(as per the statement of financial activities)
Depreciation charges
Dividends and interest
Decrease/ (Increase) in debtors
£
£
(246,968)
16,755
(37)
53,612
(154,874)
(35,153)
(366,665)
37
-
37
(366,628)
1,226,979
860,351
2022
£
£
(246,968)
16,755
(37)
53,612
(154,874)
(35,153)
(366,665)
37
-
37
(366,628)
1,226,979
860,351
2022
£
£
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
37
-
316
(129,703)
860,351 1,226,979

39

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2022

1 Accounting policies

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.

c) Public benefit entity

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

d) Going concern

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

e) Income

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.

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.

40

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2022

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.

41

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2022

l) Tangible fixed assets

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 5 years

m) 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.

n) 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.

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.

p) 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.

q) 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.

r) 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.

42

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2022

Childhood Trust
Batchworth Trust
Esmée Fairbairn Core Grant
AB Charitable Trust
Paul Hamlyn Foundation
Trust for London
Donations
Aurum Charitable Trust
The Blagrave Trust
Stewarts Foundation
Segelman Trust
Taurus Foundation
Family Foundation
London Community Response
John Ellerman
Brooks Foundation
Small Trusts
Esmée Fairbairn Additional Grant
Bernard Lewis Family Charitable
Unrestricted
£
87,588
20,000
-
30,000
50,000
5,000
-
5,193
120,000
-
75,000
50,000
50,000
130,000
12,400
45,000
25,000
10,000
-
Restricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2022
Total
£
87,588
20,000
-
30,000
50,000
5,000
-
5,193
120,000
-
75,000
50,000
50,000
130,000
12,400
45,000
25,000
10,000
-
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
-
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
-
715,181 - 715,181 744,014 - 744,014

43

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2022

3 Income from charitable activities

Income from charitable activities
Unrestricted
£
Donations
10,000
Allen & Overy Foundation
-
-
-
-
-
Goldsmiths
-
-
Mercers' Company
-
National Lottery Community Fund
-
-
Persula
-
-
Trust for London
-
Development (Other)
-
167,820
177,820
-
BBC Children in Need
-
-
-
Garden Court Chambers
-
John Lyons
-
KPMG Foundation
-
-
Oak Foundation
-
-
-
-
The Listening Fund
-
The Pilgrim Trust
-
-
-
Development (Other)
-
-
Baring Foundation
Legal Education Foundation
(including Justice First)
Case work and LAA
Sub-total for Legal
Esmée Fairbairn Foundation
City Bridge Trust (casework)
Oak Foundation
Porticus
Comic Relief (Safer Places)
Act for Change
Community Justice
Trust For London (Good Homes)
Sub-total for Programmes
Hardship fund
BBC Children in Need (Small grants
On Our Radar
National Lottery
Permira Foundation
Permira Equinox (TCS)
Unrestricted
£
10,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
167,820
Restricted
£
-
15,000
-
35,000
44,553
-
17,000
81,105
-
-
20,923
-
-
50,000
46,783
-
2022
Total
£
10,000
15,000
-
35,000
44,553
-
17,000
81,105
-
-
20,923
-
-
50,000
46,783
167,820
Unrestricted
£
15,094
-
-
-
-
-
-
-
-
-
-
-
-
-
-
367,675
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
-
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
310,364
-
43,625
-
375
4,000
6,065
-
165,794
67,263
-
75,000
-
-
10,000
25,842
-
70,884
488,184
-
43,625
-
375
4,000
6,065
-
165,794
67,263
-
75,000
-
-
10,000
25,842
-
70,884
382,769
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
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
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
- 468,848 468,848 - 672,243 672,243

44

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2022

3 Income from charitable activities (continued)

Donations
Act for Change
Baring Foundation
Comic Relief policy
Dawes Trust
KPMG
Persula
The Bromley Trust
Trust for London (Good Homes)
Development (Other)
4
5
Small Trusts
Income from investments
Events and sponsorships
Bank interest receivable
HMRC JRS
Income from other activities
EHRC
Sub-total for Policy
Total income from charitable
activities
Joseph Rowntree Foundation
Oak Foundation
Paul Hastings
Porticus
Barrow Cadbury
Barrow Cadbury (BAME)
Howard League
Esmée Fairbairn Foundation
Unrestricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Restricted
£
5,703
-
-
-
29,250
-
59,000
-
375
-
29,344
-
31,425
-
-
20,000
-
15,000
9,158
24,101
2022
Total
£
5,703
-
-
-
29,250
-
59,000
-
375
-
29,344
-
31,425
-
-
20,000
-
15,000
9,158
24,101
Unrestricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
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
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
- 223,356 223,356 - 355,407 355,407
177,820 1,002,568 1,180,388 382,769 1,397,390 1,780,159
Unrestricted
£
39,745
-
Restricted
£
-
-
2022
Total
£
39,745
-
Unrestricted
£
40,353
9,956
Restricted
£
-
-
2021
Total
£
40,353
9,956
39,745 - 39,745 50,309 - 50,309
Unrestricted
£
37
Restricted
£
-
2022
Total
£
37
Unrestricted
£
316
Restricted
£
-
2021
Total
£
316
37 - 37 316 - 316

45

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2022

6a Analysis of expenditure (current year)

the year ended 31 May 2022
Analysis of expenditure (current
year)
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
Depreciation
Support costs
Governance costs
Total expenditure 2022
Total expenditure 2021
Raising
funds
£
43,936
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Charitable activities Governance
costs
£
-
-
-
-
-
-
-
12,250
1,764
-
-
-
-
-
-
-
-
Support
costs
£
317,619
100,697
433
36,474
7,864
6,372
125
-
-
111,053
85,255
7,254
5,293
-
49,640
10,005
16,755
2022 Total
£
1,455,101
104,569
5,598
71,038
7,864
6,372
125
12,250
1,764
111,053
105,836
31,839
6,297
95,126
49,640
101,092
16,755
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
Legal
£
462,460
3,569
1,384
21,810
-
-
-
-
-
-
18,274
8,105
1,004
95,126
-
-
-
Programmes
£
414,595
303
3,406
-
-
-
-
-
-
-
2,227
-
-
-
-
72,268
-
Policy
£
216,491
-
375
12,754
-
-
-
-
-
-
80
16,480
-
-
-
18,819
-
43,936
15,097
280
611,732
309,484
5,746
492,799
317,032
5,886
264,999
113,226
2,102
14,014
-
(14,014)
754,839
(754,839)
-
2,182,319
-
-
2,337,690
-
-
59,313 926,962 815,717 380,327 - - 2,182,319 -
73,521 1,100,109 747,096 416,962 - - 2,337,690

46

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2022

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
Premises costs
Office costs
Other costs
Subscriptions
LAA Costs
VAT
Project Costs
Depreciation
Support costs
Governance costs
Total expenditure 2021
Raising
funds
£
54,399
-
-
-
-
2,151
-
-
-
-
-
-
-
-
-
-
56,550
16,809
162
73,521
Legal
£
430,615
3,485
194
28,304
2,053
-
-
-
-
21,513
1,393
776
263,867
-
-
-
752,200
344,580
3,329
1,100,109
Programmes
£
365,456
496
4,485
-
-
-
-
-
-
2,346
-
-
-
-
17,918
-
390,701
352,985
3,410
747,096
Policy
£
213,655
-
-
12,172
-
-
-
-
-
4,781
26,262
-
-
-
32,808
-
289,678
126,066
1,218
416,962
Governance
costs
£
-
-
-
-
-
-
-
8,120
-
-
-
-
-
-
-
-
8,120
-
(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
840,441
(840,440)
-
-
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
2,337,690
-
-
2,337,690

47

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2022

7 Net expenditure for the year

This is stated after charging / (crediting):

This is stated after charging / (crediting):
2022 2021
£ £
Depreciation 16,755 15,823
Auditor's remuneration (excluding VAT):
Audit 9,800 8,120
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:
Employer’s contribution to defined contribution pension schemes
Social security costs
Redundancy and termination costs
Salaries and wages
2022
£
1,270,123
3,400
131,467
50,111
2021
£
1,212,541
1,630
121,161
47,236
1,455,101 1,382,567

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

2022 2021
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 £321,083 (2021: £282,432).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2021: £nil). No charity trustee received payment for professional or other services supplied to the charity (2021: £nil).

During the year, no travel expenses were reimbursed as trustee expenses (2021: £nil).

9 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 40 (2021: 38).

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

Raising funds
Programmes
Support
Legal
Policy
2022
No.
1.0
12.0
12.0
7.0
8.0
2021
No.
2.0
12.0
11.0
6.0
7.0
40.0 38.0

48

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2022

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 £85,000 (2021: £24,500). These were restricted and can be seen in notes 2 and 3 of the financial statements. Maureen Cole-Burns resigned as a trustee in July 2022.

Trustee Sufina Ahmad is the Director of the John Ellerman Foundation which gave Just for Kids Law a grant of £50,000.

Trustee Peter Gibbs who is the Managing Director of Permira which gave to Just for Kids Law a grant of £75,000.

Honorary Founder Shauneed Lambe is a Trustee of the Barings Foundation, which gave a grant to Just for Kids Law of £0 (2021: £25,656). 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 £357 (2021: £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
Depreciation
Charge for the year
At the start of the year
Cost
Disposals in year
Additions in year
At the start of the year
At the end of the year
Net book value
At the end of the year
Eliminated on disposal
At the end of the year
At the start of the year
All of the above assets are used for charitable purposes.
Leasehold
Improvements
£
93,723
-
-

Fixtures and
fittings
£
20,157
-
-

Total
£
113,880
-
-
93,723 20,157 113,880
11,715
11,715
-
4,108
5,040
-
15,823
16,755
-
23,430 9,148 32,578
82,008 15,117 97,125
93,723 20,157 113,880

13 Debtors

Debtors
Trade debtors
Other debtors
Accrued income
2022
£
39,922
35,565
8,759
2021
£
54,990
29,228
53,640
84,246 137,858

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.

49

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2022

14 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Other creditors
Trade creditors
Deferred income
Taxation and social security
2022
£
58,443
42,444
84,204
16,571
2021
£
86,377
31,595
101,493
137,071
201,662 356,536

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
2022
£
137,071
(137,071)
16,571
2021
£
165,550
(165,550)
137,071
16,571 137,071

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

Tangible fixed assets
Net current assets
Net assets at 31 May 2022
General
unrestricted
£
97,125
633,127

Restricted
£
-
288,774
Total funds
£
97,125
921,901
730,252 288,774 1,019,026

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

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

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

50

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2022

17a Movements in funds (current year)

17a
Movements in funds (current year)
Legal
Development (other)
Programmes
Development (other)
Mercers' Company
The Pilgrim Trust
Permira Foundation
Garden Court Chambers
BBC Children in Need (Small Grant)
City Bridge Trust (casework)
Legal Education Foundation (including
Justice First)
Goldsmiths Company Charity
Restricted funds:
Baring Foundation (Custody Time Limits)
Comic Relief (Safe Place to Be)
Oak Foundation
Oak Foundation
Education funds and one-off grants
Hardship fund
Esmée Fairbairn Foundation
John Lyon's Charity
Act for Change Fund
BBC Children in Need (Main Grant)
KPMG Foundation
National Lottery Community Fund
Trust for London
Allen & Overy Foundation
Permira Equniox (TCS)
Trust For London (Good Homes)
At 1 June
2021
£
-
5,003
-
5,705
-
9,718
5,000
3,107
2,634
2,436

Income &
gains
£
15,000
-
35,000
44,553
17,000
81,105
-
20,923
50,000
46,783

Expenditure &
losses
£
(15,000)
(3,750)
(35,000)
(45,094)
(17,000)
(85,291)
(5,000)
(24,030)
(50,375)
(44,600)

Transfers
£
-
-
-
-
-
-
-
-
-
-
At 31 May
2022
£
-
1,253
-
5,164
-
5,532
-
-
2,259
4,619
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
310,364
-
43,625
-
375
4,000
6,065
-
165,794
67,263
75,000
-
10,000
25,842
-
-
70,884
(325,140)
(31,068)
(47,451)
(5,888)
(26,385)
(2,640)
(35,547)
(25,000)
(154,468)
(85,344)
(31,622)
(28,099)
(10,000)
(25,842)
-
(1,571)
(67,575)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
18,827
6,500
2,684
-
-
6,646
-
-
70,435
16,803
43,378
-
-
-
912
9,843
7,000
273,853 468,848 (578,500) - 164,201

51

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2022

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

Policy
Development (other)
Total restricted funds
General funds
Porticus
Donations
Esmee Fairbairn Foundation
KPMG Foundation
The Bromley Trust
Joseph Rowntree Charitable Trust
Comic Relief (Change It!)
Barrow Cadbury Trust (BAME)
Oak Foundation
Act for Change Fund
Barrow Cadbury Trust
Dawes Trust
Paul Hastings
Unrestricted funds:
Total funds
Trust for London (Good Homes)
At 1 June
2021
£
4,400
6,512
840
8,640
3,284
46,966
896
2,141
6,143
7,255
16,927
-
-
-
1,255

Income &
gains
£
5,703
-
-
29,250
-
59,000
375
29,344
-
31,425
-
20,000
15,000
9,158
24,101

Expenditure &
losses
£
-
(6,512)
(840)
(32,672)
-
(45,888)
(1,271)
(31,485)
(6,067)
(24,782)
(9,296)
(18,435)
(15,000)
(7,644)
(22,976)

Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
At 31 May
2022
£
10,103
-
-
5,218
3,284
60,078
-
-
76
13,897
7,631
1,565
-
1,514
2,380
105,258 223,356 (222,868) - 105,746
412,714 1,002,568 (1,126,508) - 288,774
At 1 June
2021
£
853,280

Income &
gains
£
932,783

Expenditure &
losses
£
(1,055,811)

Transfers
£
-
At 31 May
2022
£
730,252
1,265,994 1,935,351 (2,182,319) - 1,019,026

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

52

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2022

17b Movements in funds (prior year)

17b
Movements in funds (prior year)
Legal
Programmes
Development (other)
Porticus
Hardship fund
Development (other)
Restricted funds:
Education funds and one-off grants
Garden Court Chambers
Legal Education Foundation (including
Justice First)
Oak Foundation
Baring Foundation (Custody Time Limits)
Persula
BBC Children in Need (Small Grants)
Oak Foundation
On our Radar
National Lottery Community Fund
John Lyons Charity
KPMG Foundation
Henry Smith Foundation
BBC Children in Need (Main grant)
Clifford Chance
Trust for London
Act for Change
City Bridge Trust (casework)
The Big Give
Esmée Fairbairn Foundation
Trust For London COVID19 Hardship
The Listening Fund
Comic Relief (Safe Place to Be)
Mercers' Company
National Lottery Community Fund
Community Justice Fund
Goldsmiths Company Charity
Premira Foundation
The Pilgrim Trust
Donations
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

53

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2022

For the year ended 31 May 2022 For the year ended 31 May 2022
17b
At 1 June
2020
Policy
-
-
4,700
-
5,000
-
-
284
-
-
7,703
-
-
-
7,058
3,000
-
-
7,518
-
15,000
Development (other)
11,847
62,110
Total restricted funds
295,293
At 1 June
2020
£
Total designated funds
250,000
General funds
483,592
733,592
1,028,885
Unrestricted funds:
Total funds
Joseph Rowntree Charitable Trust
Paul Hastings
Howard League
Porticus
KPMG Foundation
Total unrestricted funds
Act for Change
Baring Foundation
Baring Social Impact Fund
Barrow Cadbury Trust
Comic Relief (Change it)
Esmee Fairbairn Foundation
Dawes Trust
EHRC
Oak Foundation
Persula Foundation
Small Trusts
Second Growth
The Bromley Trust
Donations
Baring Foundation (Custody Time)
Barrow Cadbury Trust (BAME)
Movements in funds (prior year) (continued)

Income &
gains
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

Expenditure &
losses
-
(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)

Transfers
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(15,000)
(13,600)
At 31 May
2021
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 (283,659) (28,600) 105,258
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

54

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2022

Purposes of restricted funds

Legal

Allen & Overy - Funding to support our school exclusions work.

Baring Foundation - Funding to support our casework.

City Bridge Trust - Funding to carry out strategic litigation relating to changes to regulations for custody time limits.Funding to support our casework. Comic Relief (Safe Place to Be) - Funding for a housing solicitor.

Goldsmiths Company Charity - Funding to support our casework.

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

Mercers' Company- Funding towards our school exclusions casework

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

Trust For London - Funding for our immigration work.

Programmes

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

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

BBC Children in Need (small grant) - Funding towards our Young Ambassadors

Esmée Fairbairn Foundation - Funding towards care leavers advocacy.

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

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.

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

Permira Equinox (TCS)- Funding for a pilot in-house therapy service for JfKl clients whose mental health needs were not met through statutory servicesfor children and young people. Permira Foundation- Funding towards and advocacy manager

The Pilgrim Trust - Funding for our young parents advocate.

Trust for London Funding to support our campaigning work on housing.

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

55

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2022

Purposes of restricted funds (continued)

Policy

Donations - Funds contributing to our central costs.

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

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.

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

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.

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

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

Trust for London- Funding to to support care experienced children with experience of homelessness to campaign for change.

56

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2022

Development (other)

AB Charitable Trust - Funding towards core operational costs.

Bernard Lewis Family Charitable Trust- Funding towards our core costs

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

Childhood Trust- Funding towards core operational costs

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

Family Foundation - Funding towards core operational costs.

Paul Hamlyn Foundation (Growth Fund) - Core funding to support strategic and operational growth of organisation. London Community Response Fund - Funding to support recovery following the Covid 19 pandemic.

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

Stewarts Foundation- Funding towards our core costs supporting our Youth Opportunities Work

The Blagrave Trust - Funding towards core operational costs.

The John Ellerman Foundation - 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.

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

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

57

Just for Kids Law Limited

Notes to the financial statements

For the year ended 31 May 2022

The breakdown of development funds for 2021/22 was as follows:

Blagrave Trust (Wellbeing grant)
Comic Relief (Recovery fund)
Paul Hamlyn
London Legal Support Trust
Drapers Charitable Trust
Permira Foundation
Esmée Fairbairn Resilience
Legal Education Foundation
Philip King
Mark Leonard Trust
At 1 June
2021
£
-
5,000
-
-
-
-
1,952
430
-
-

Income &
gains
£
400
-
30,000
50,000
7,500
20,000
21,891
-
10,000
1,977

Expenditure &
losses
£
(400)
(5,000)
(30,000)
(49,972)
(7,500)
(20,007)
(20,063)
(430)
(1,778)
-

Transfers
£
-
-
-
-
-
-
-
-
-
-
At 31 May
2022
£
-
-
-
28
-
(7)
3,780
-
8,222
1,977
7,382 141,768 (135,150) - 14,000

18 Operating lease commitments

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


of the following periods
One to five years
Less than one year
2022
£
84,204
78,000
2021
£
79,303
78,000
162,204 157,303

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.

58