# **Annual Report and Financial Statements** For the Year Ended 31 December 2023 



## **Introduction** 

Thank you for your interest in the Access to Justice Foundation’s 2023 Annual Report and Financial Statements. This year we not only received the largest grant in our history, from the National Lottery Community Fund, but we also launched a major new funding programme in partnership with the Ministry of Justice. Although proud of these successes, we are very conscious that our efforts are needed more than ever. The ongoing impacts of the cost-of-living crisis alongside the termination of emergency COVID related grants have left advice giving charities dealing with increasing demand and diminishing resources. We are genuinely seeing unprecedented levels of demand. We are committed as ever to working in partnership with others across civil society to improve the lives of people facing poverty, homelessness, unemployment, and discrimination through the provision of free legal advice. 

**Table of Contents I. Annual Report .................................................................................................................... 2** Our Objectives & Activities ................................................................................................... 3 Our Impact ........................................................................................................................... 6 Financial Review ................................................................................................................. 7 Our Plans for 2024 .............................................................................................................. 9 Structure and Governance ................................................................................................. 10 Reference Information ....................................................................................................... 12 **II. Independent Auditor’s Report ........................................................................................ 13 III. Financial Statements ..................................................................................................... 17** 

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l. Annual Report

## **Our Objectives & Activities** 

## **Our Purpose** 

The Access to Justice Foundation’s purpose is to (i) provide financial and other support to organisations that provide free legal advice or assistance to people in need and (ii) promote overall access to justice, as set out in our Articles of Association, which were last reviewed in 2020. 

## **Our Mission, Vision, and Objectives** 

The foundation has applied the following vision, mission, and strategic objectives to advance our purpose. 

Our vision is a society where everyone has access to justice. 

Our mission is to improve people’s lives by increasing the availability of quality legal advice and support. 

We work toward achieving our vision and mission by focusing on the following three objectives. 

1. Increasing available resources for the provision of free legal advice and support across the UK. 

2. Developing and implementing grant making programmes which align with our values, improve reach, and maximise impact. 

3. Improving understanding and awareness of the role of the law as a tool for social justice. 

## **Public Benefit** 

Trustees have had regard to the Charity Commission’s guidance on public benefit and are satisfied that the activities of the charity over the past year both are in accordance with our objects and strategy and are provided for the public benefit. 

## **Report on Objectives and Activities** 

In 2023 we undertook the following activities to advance our three strategic objectives. 

## Objective One 

Our first objective is to increase available resources for the provision of free legal advice and support across the UK. Our fundraising activity is focused in three main areas, namely the legal community, trusts and foundations, and public sector support. 

During 2023 we received income from pro bono costs orders in the amount of £207,629 (2022: 

£281,776), pursuant to our role as the prescribed charity under s194 Legal Services Act. Given the changes to legislation in 2022 to extend this regime to tribunals, we are anticipating a small increase in income from this source over the next few years. Further, we received £229,443 (2022: £158,066) in residual client balances (mainly from solicitors’ firms) and £112,552 (2022: £118,645) from funds raised by way of events. We continue to engage with the legal profession to raise awareness of our work and how they can support us. We are particularly grateful to our members organisations for their ongoing support with this work. 

During 2023 we have started exploring a broader engagement plan with other trust and foundation funders. Thanks to the generous support of the Baring Foundation, we have been able to increase the resource we have available for this work around making the case for the role of the law as a tool for social change. 

As a charity which was founded to increase funds for the provision of legal advice, all our fundraising activity directly contributes to our mission by way of providing funds for onward grant making to advice charities as well as a contribution to our own running costs to ensure we remain sustainable and have robust internal infrastructure so we can comply with our legal and regulatory requirements. 

## Objective Two 

Our second objective is to develop and implement grant making programmes which align with our values, improve reach, and maximise impact. 

We were delighted to be successful in our application to the National Lottery Community Fund for a £30 million grant to fund a five-year core cost grant programme across England to support the delivery of specialist legal advice to the people who need it the most. The “Improving Lives Through Advice” programme will be central to our activities over the next five years. As well as providing essential social welfare advice to some of the most marginalised people in the country, this programme will increase our capacity to collate data and evidence to demonstrate the impact that advice can have on people’s lives. We will be focusing this funding on a range of 

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organisations including more community led groups to learn the difference this can make to reaching those communities most in need of support. Our multi-stakeholder learning group will ensure we make the most of this opportunity not only to learn what works, but also to communicate that with other funders to develop a joined-up approach. 

We launched our “Improving Outcomes Through Legal Support” programme with £10.4 million of funding received from the Ministry of Justice. Learnings from previous partnerships with the Ministry led directly into the design of this programme, notably the shift towards longer-term funding and the development of a more meaningful impact and reporting framework. We continue to work closely with the legal support team at the Ministry of Justice to build a more robust evidence base for the impact of early legal advice. 

Our grant making activity is the key mechanism through which we make progress towards our mission of improving access to legal advice. By supporting a diverse range of advice agencies across the country through our grant funding, we support the continuation and development of advice services. 

## Objective Three 

Our third objective is to improve understanding and awareness of the role of the law as a tool for social justice. 

As part of our mission to improve access to legal advice for people, we work to improve understanding across the funding community and civil society of the impact that legal advice can have on achieving a broader range of outcomes including tackling poverty, improving health outcomes, and challenging discrimination. 

In 2023 we relaunched our advice funders network as the Social Justice Funders Group to broaden the group to funders not currently funding advice but with an interest in improving social justice. Providing a vehicle for funder discussion around the use of the law to achieve improved outcomes for people more broadly is proving effective. The group has also grown to include public sector funding bodies as well as philanthropic funders. There are now 58 funder members of this group. 

We are grateful to the Baring Foundation for providing us with a grant to increase our activity in this area over the next two years. Working with University College London plus a group of partner funders, we are particularly interested in championing the role of advice in improving health outcomes as evidenced by the excellent research from UCL funded by the Legal Education Foundation. 

Our quarterly Justice & Innovation Group sessions remain popular with an average attendance across the year of 81 people per meeting. We draw learning from and share learning with the 1,341 members of our network for justice, as part of our ongoing commitment to collaborative working. 

We are excited to be working with the Solicitors Regulation Authority and the Law Society of England and Wales on the latest round of the Regulators Pioneer Fund (RPF). The project will explore ways to increase the use of technologyenabled dispute resolution to help individuals and businesses resolve legal issues, without the need to go to court. 

Trustees work to ensure an appropriate balance of resources is dedicated to each of the three objectives. Further, trustees keep under review the proportion of funds dedicated to internal operations relative to our grant making. 

During 2023 we started work to consider alternative funding mechanisms including our role as the prescribed charity to receive undistributed funds from opt out collective actions in the Competition Appeal Tribunal. More information on this can be found in the “Plans for 2024” section of this report. 

## **Grant Making Practice** 

As part of our commitment to the IVAR’s (Institute for Voluntary Action Research) Open and Trusting Grant Making Initiative, we have adopted their eight commitments to our approach to grant making. These are: don’t waste time, ask relevant questions, accept risk, act with urgency, be open, enable flexibility, communicate with purpose, and be proportionate. 

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## **Fundraising Practice** 

That Access to Justice Foundation is a fundraising foundation, and raising resources for the advice sector is a core part of our mission and strategy. The Foundation is registered with the Fundraising Regulator, and we strive to comply with the Code of Fundraising Practice – regularly referencing it to guide decisions at the management and trustee level. As part of our ongoing fundraising activities, we do not employ external agencies or consultants, we do not carry out face-to-face or telephone fundraising, and we do not approach vulnerable people. We did not receive any complaints about our fundraising in 2023. 

## **Organisational Infrastructure** 

Over the last several years the foundation has undergone a substantial period of growth. To match this growth, the charity is working to develop a robust organisational infrastructure – including updating policies and processes, strengthening systems and controls, improving work planning and support for staff, and reviewing third-party contracted services (e.g. IT and banking). Most of these projects are cost neutral – ensuring our organisational sustainability while continuing to dedicate most of our resources to frontline agencies providing advice and assistance. 

## **Volunteers** 

The foundation is grateful for volunteers who helped to organise fundraising events in 2023, including dozens of legal walks around the UK. Further, we benefitted from the generous pro bono support of the legal community, including £72,118 (2022: £80,904) of in-kind contributions over the course of the year. 

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## **Our Impact** 

During 2023 we provided funding through 106 grants and donations (2022: 203) with a total value of £6,568,708 (2022: £6,668,059) to a range of advice and pro bono charities across the UK. Most of our new grants awarded in 2023 were made as part of the “Improving Outcomes Through Legal Support” programme run in partnership with the Ministry of Justice. This programme seeks to sustain and improve access to early legal advice while supporting the development of an improved evidence base which demonstrates the outcomes of the work of the charities funded. This programme runs until March 2025. 

Please see Note 15 to our financial statements, which lists all organisations that we paid grants and donations to in 2023. 

The work we fund supports a range of communities and groups who experience additional barriers to accessing services. Here are a few examples to demonstrate the work of our partner charities over the course of 2023: 

**Working Families** have drawn together data from their work to produce a comprehensive report on the impact of childcare, parental leave, and flexible working on families’ ability to cope and thrive. 

## **Public Interest Law Centre** works in 

collaboration with grassroots groups, campaigns, and frontline organisations through a legal hub model, building capacity through legal education and advocating through legal action in key priority areas: racial justice and migrants rights, housing/homelessness, violence against women, the impact of austerity, and state surveillance. 

**Citizens Advice Gateshead** brought 90 new volunteers into their organisation during 2023, delivering over 4,000 hours of volunteering, maximising their impact and increasing access to advice for more people in the local community. 

**Praxis Community Projects** support over 2000 people every year with their immigration and welfare advice needs, ensuring they have the basic income people need to survive. 

**Rights of Women** supports over 3000 women via their legal advice helpline each year plus a further 500,000 women through their online resources. 


**----- Start of picture text -----**<br>
  New Grants Awarded in 2023 by Region<br>National £2,122,182<br>East Midlands £687,821<br>East of England £395,979<br>London £1,743,721<br>North East £606,205<br>North West £1,094,348<br>South East £470,728<br>South West £1,002,578<br>Wales £306,343<br>West Midlands £593,961<br>Yorkshire £1,046,826<br> £-  £500,000  £1,000,000  £1,500,000  £2,000,000  £2,500,000<br>**----- End of picture text -----**<br>


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## **Financial Review** 

## **Year End Financial Position** 

The Foundation ended 2023 with a net operating income of £3,413,231 (2022: net operating loss of £352,096). Total 2023 income was £10,739,408 (2022: £7,066,211) and total expenditure was £7,326,177 (2022: £7,418,307). We carried over a total balance of £4,421,438 at the end of 2023 (2022: £1,008,207). Of this amount, £3,383,613 (2022: £517,120) was restricted, £512,021 (£52,877) was designated, and £525,804 (£438,210) was unrestricted. 

The vast majority of the carried over restricted funds came from the National Lottery Community Fund (£2,962,141) which were re-granted to advice agencies in the first quarter of 2024. Carried over designated funds will be used for additional charitable expenditure and grants to be made in the third quarter of 2024. The carried over unrestricted funds (£525,804) are composed of £280,000 of operating and indemnity reserves (see more on our operating reserves policy below) plus a remaining unrestricted cash balance of £245,804 available for expenditure. 

At the end of each year, the foundation’s policy is to review the unrestricted cash balance available for expenditure and to either (i) budget these funds for investment in its operations in the following year or (ii) to designate the excess amount for grant making in the following year. The foundation also retains a small amount of these unrestricted funds as a cash cushion to smooth income and account for fluctuation in fundraising over the course of the following year. The Board budgeted the £245,804 of unrestricted funds carried over into 2024 (i) for the foundation to invest in its operational infrastructure (including technology and a new staff position) and (ii) to smooth income fluctuation. 

## **Principal Sources of Funding** 

In 2023, our principal sources of funding were major restricted grants from The National Lottery Community Fund (£3,075,736) and the Ministry of Justice – Help Accessing Legal Support (£2,290,905) and Improving Outcomes Through Legal Support (£4,424,000). Other key sources of funding included Pro Bono Costs Orders, donated unclaimed client accounts, and fundraising events. 

## **Operating Reserve Funds** 

The Foundation maintains operating reserve funds, which the Board of Trustees deem appropriate for its efficient operation on a prudent basis. The operating reserve of £150,000 (2022: £150,000) is intended to meet administrative costs to enable the continued operation of the charity. Our reserves policy states that the charity should hold reserves equivalent to 6 months of unrestricted operating costs. The current reserve amount equates to 5.65 months of unrestricted operating costs. The trustees have deemed reasonable the amount of operating reserves currently held. 

## **Banking and Investment Powers** 

The Foundation may invest monies of the charity not immediately required for its purposes in or upon such investments, securities, or property as the Trustees may determine. Given the need for funds to be readily available, all funds are currently held in cash with our two banking providers, CAF Bank and Virgin Money. 

## **Risks and Uncertainties** 

The trustees have created a Governance, Risk, and Audit Committee, which maintains a risk register and regularly discusses key risks on at least a quarterly basis. The Foundation’s key risks include: 

1. Financial Security: The Foundation depends on several key sources of income to continue its core operations. The trustees have prioritised diversifying and increasing income by hiring a new Development Director, and the development of a fundraising strategy is underway. 

2. Loss of Key Management & Trustees: The Foundation risks losing key institutional knowledge via management and trustee resignations. It manages this risk by documenting key procedures and investing in robust systems. 

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3. Grantee Fraud or Non-Compliance: As a grant making organisation, the Foundation must ensure its grantees are compliant and use funds efficiently and effectively. It manages this risk through clear grant making procedures and regular grantee oversight. 

4. Failing to Distribute Funds to Highest Impact Recipients: As a grant making organisation, the Foundation must ensure its funds reach the most impactful grantees. It manages this risk through a competitive grant application process, rigorous review and scoring, and by nominating external members to the Board’s Grants Committee. 

## **Charity’s Public Benefit** 

The Trustees have considered the Charity Commission’s guidance with regard to public benefit and have ensured that the Foundation’s resources have been or will be distributed to organisations that provide, support or facilitate access to free legal advice and assistance to those in charitable need, regardless of status. 

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## **Our Plans for 2024** 

During 2024 trustees will review our organisational strategy as we consider how to make the most effective use of our resources to achieve our mission in the longer term. We do not anticipate making radical changes to our vision, mission, and objectives. Rather, this review will enable us to sharpen our focus on key areas where we believe we can have the greatest impact. It will also provide a framework for us to measure and report on successes and learning.  We will consult with key stakeholders to inform our new strategy which we anticipate launching towards the end of the year. 

Trustees are committed to ensuring that the future direction of the organisation is informed by our own learning as well as the experience of our partner organisations. 

In 2024 we are launching our largest ever grants programme – “Improving Lives Through Legal Advice” thanks to the support of the National Lottery Community Fund. These five-year core costs grants will not only provide a significant resource for tens of thousands of people to access free legal advice, but also working with this 

cohort over the next five years will enable us to learn much more about what works and what does not. This learning will be shared and used both in our grant making and fundraising activities going forward. 

As part of our longer-term commitment to developing sustainable funding mechanisms we are working with the Centre for Socio Legal Studies at Oxford University to consider what research is required to evaluate and compare funding mechanisms that exist to support access to justice globally. These include Interest on Lawyers Trust Accounts (IOLTA), legal expenses insurance, and levies. 

In 2024 we plan to set up an expert advisory group to help inform our work around use of funds derived from the undistributed funds in collective actions cases in the Competition Appeal Tribunal pursuant to Consumer Rights Act 2015. As the first of the cases being heard under this legislation approach their conclusion, trustees are giving careful consideration to the appropriate allocation of resource to this work which will require robust consultation with relevant stakeholders. 

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## **Structure and Governance** 

## **Organisational Structure** 

The Access to Justice Foundation was incorporated as a company limited by guarantee on 2nd October 2008 and was registered as a charity in England and Wales on 3rd October 2008 and in Scotland on 27 July 2018. It is governed by its Articles of Association. 

## **Trustees** 

The composition of the Board represents the cross legal profession nature of the Foundation, working in collaboration with the advice sector. This is achieved through trustees being appointed by the following: 

1. President of the Law Society of England and Wales – Appointee: Simon Davis 

2. Chairman of the Bar Council – Appointee: Gavin Mansfield KC (became an independent trustee April 2024) 

3. President of the Chartered Institute of Legal Executives – Appointee: Maxcine Akinsowon 

4. Chairman of Advice Services Alliance – Appointee: Carol Storer (resigned June 2023), Lindsey Poole (appointed February 2024) 

5. Lady Chief Justice – Appointee: Dame Maura McGowan DBE (became an independent trustee September 2023), Khatun Sapnara (resigned February 2024) 

In addition, the Board of Trustees has the power to appoint further Trustees. It does this through an open, competitive recruitment process. It has appointed: Audrey Haaxman, Des Pullen (appointed September 2023), Sacha Rose-Smith, Rebecca Samaras, Andrew Seager, Joe Snape, and Sarah Stephens. The trustees ensure independence by maintaining a register of interests and declaring interests at individual meetings where necessary. 

New trustees receive an induction including the following: (i) an induction pack with key organisational documents to read, (ii) separate induction meetings with the Chair of the Board of Trustees and the Chief Executive, and (iii) signing of key forms including an appointment declaration, a code of conduct, a confidentiality agreement, and a declaration of interests. 

## **Decision Making** 

The trustees provide oversight for all key activities, are responsible for determining the foundation’s overall strategic aims and direction, and approve policies and expenditure above certain thresholds. Matters requiring board approval are decided by the Board acting by a majority at Trustee meetings or by 75 percent majority over email. The board appoints the following committees to make recommendations to the Board and to exercise delegated authority on some matters: (i) Governance, Risk and Audit Committee, (ii) Grants Committee, and (iii) HR Remuneration and Nominations Committee. To ensure sufficient technical expertise, the Board has recruited external, non-trustee members to both the Grants Committee and the HR Remuneration and Nominations Committee. 

The day-to-day running of the foundation is delegated to management, operating within the confines of policies set by the board. In general, the areas of work delegated to management includes running grant programmes, fundraising, building partnerships in the sector, and finance and operations. 

## **Remuneration for Key Management** 

All employee salaries – including key management personnel – are set through a market benchmarking exercise conducted every three years using an external dataset of comparable roles in the charity sector. The most recent benchmarking exercise was completed in July 2023 and used salary data from CENDEX. Further, we conduct a cost-of-living assessment every year to determine if it is appropriate to increase staff salaries to keep pace with inflation. This assessment is also conducted using external data. Any such salary increases are reviewed and approved by the trustees. In July 2023, the Board provided a cost-of-living salary increase for all staff, in accordance with this policy, to account for the unusually high rate of inflation. 

## **Cooperation with Other Organisations** 

The Foundation maintains a robust stakeholder engagement plan. It uses this plan to manage engagement and partnerships with other charities and organisations with which it co-operates to advance our charitable objectives. 

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## **Trustees’ Responsibilities Statement** 

The Trustees (who are also Directors of The Access to Justice Foundation for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom accounting standards (U.K. Generally Accepted Accounting Practice). 

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to: 

- Select suitable accounting policies and then apply them consistently; 

- Observe the methods and principles in the Charities SORP; 

- Make judgements and accounting estimates that are reasonable and prudent; 

- Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charitable company will continue in business. 

The Trustees are responsible for keeping proper and 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. 

## **Disclosure of Information to Auditors** 

In so far as the Trustees are aware: 

- There is no relevant information of which the charitable company’s auditor is unaware; and 

- The Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the auditor is aware of that information. 

## **Small Companies Regime** 

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. 

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Reference Information
Charity Infomiation
Name." The Access lo Justice Foundation
Phone.. 020 4522 8400
Board of Trustees
Gavin Mansfield Ichairl
Maxcine Akinsowon
Website." al l or
uk
Simon Dams
Charity Number IEngland & Walesl.. 1126147
Charity Number Iseollandl: SC048584
Company Number. 6714178
Audrey Haaxman
Lauren￿ Harris (resigned Sep 20231
Maufa McGowan {resigned Feb 20241
Lindsey Poole (appointed Feb 20241
Des Pullen lapwinled Sep 20231
Sacha Rose-smith
Rebecca Samaras
Khatijn Sapnara (resigned Feb 2024)
Andrew Seager
Joe Snape
Sarah Stephens
Carol Storer Iresigned Jun 20231
Registered Office
10 aueen Street Place
London
EC4R 1AG
Principal Pla¢e of Business
First Floor, 64 London Wall
London
EC2M STP
Auditors
Haysmacintyre LLP
10 Queen Street Pla
London
EC4R 1AG
Bankers
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
Kent
ME194JQ
Virgin Money
Jubilee House
Newcastle upon Tyne
NE34PL
Approved by the Board of Trustee8
on19Ju
e 2024
Andrew Seager
W￿¢ Chair of the Board
12

11. Independent
Auditor's Report

## **Independent Auditor’s Report to the Members and Trustees of the Access to Justice Foundation** 

## **Opinion** 

We have audited the financial statements of Access to Justice Foundation for the year ended 31 December 2023 which comprise the statement of financial activities, balance sheet, statement of cashflows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 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: 

- give a true and fair view of the state of the charitable company’s affairs as at 31 December 2023 and of the charitable company’s net movement in funds, including the income and expenditure, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006. 

## **Basis for Opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

The trustees are responsible for the other information. The other information comprises the information included in the Trustees’ Annual Report and the Chair’s statement. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material 

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misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. 

## **Opinions on other matters prescribed by the Companies Act 2006** 

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

- the information given in the Trustees’ Annual Report (which includes the directors’ report prepared for the purposes of company law) for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the directors’ report included within the Trustees’ Annual Report have been prepared in accordance with applicable legal requirements. 

## **Matters on which we are required to report by exception** 

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report (which incorporates the directors’ report). 

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charity Accounts (Scotland) Regulations (as amended) require us to report to you if, in our opinion: 

- adequate accounting records have not been kept by the charitable company; or 

- the charitable company financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of trustees’ remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit; or 

- the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the trustees’ report and from the requirement to prepare a strategic report. 

## **Responsibilities of trustees for the financial statements** 

As explained more fully in the trustees’ responsibilities statement set out on page 11-12, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. 

## **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 is detailed below: 

Based on our understanding of the charitable company and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to Company Law 

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and Charity Law, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as Companies Act 2006 and the Charities’ Act 2011 and consider other factors such as income tax, payroll tax and sales tax. 

We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements including the risk of override of controls. Audit procedures performed by the engagement team included: 

- Discussions with management including consideration of known or suspected instances of noncompliance with laws and regulation and fraud; 

- Reviewing the controls and procedures of the charitable company to ensure these were in place throughout the year; 

- Evaluating management’s controls designed to prevent and detect irregularities; 

- Reviewing and testing journals entries made in the year, particularly those made as part of the year end financial reporting process; and 

- Challenging assumptions and judgements made by management in their critical accounting estimates 

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 for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our 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, section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 10 of the Charities Accounts (Scotland) Regulations 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. 

**Signed by: Date:** 15 July 2024 **Lee Stokes (Senior Statutory Auditor)** 10 Queen Street Place For and on behalf of Haysmacintyre LLP, London Statutory Auditors EC4R 1AG 

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111. Financial
Statements

**The Access to Justice Foundation** 

**Company no. 6714178** 

## **Statement of Financial Activities For the year ended 31 December 2023** 

|Unrestricted<br>Funds<br>**Income from:**<br>Donations and legacies<br>Pro bono costs orders<br>3<br>-<br>Unclaimed client accounts<br>229,443<br>Grants received<br>4<br>20,000<br>Other donations<br>132,623<br>Investments<br>Bank interest received<br>20,602<br>**Total Income**<br>402,668<br>**Expenditure on:**<br>Charitable activities<br>Grants & Donations payable<br>15<br>35,000<br>Direct costs<br>6<br>44,587<br>Support costs<br>7<br>50,089<br>Raising funds<br>8<br>114,574<br>Other<br>9<br>70,824<br>**Total Expenditure**<br>315,074<br>Net Income / (Expenditure)<br>87,594<br>Total Funds Brought Forward<br>438,210<br>525,804<br>Total Funds Carried Forward at 31/12/2023|Designated<br>Funds<br>207,629<br>-<br>180,000<br>90,042<br>-<br>477,671<br>15,441<br>-<br>-<br>3,086<br>-<br>18,527<br>459,144<br>52,877<br>512,021|Designated<br>Funds<br>207,629<br>-<br>180,000<br>90,042<br>-<br>477,671<br>15,441<br>-<br>-<br>3,086<br>-<br>18,527<br>459,144<br>52,877<br>512,021||Restricted<br>Funds<br>-<br>-<br>9,857,547<br>-<br>1,522<br>9,859,069<br>6,518,267<br>423,436<br>10,315<br>22,958<br>17,600<br>6,992,576<br>2,866,493<br>517,120<br>3,383,613|Total<br>Funds 2023<br>207,629<br>229,443<br>10,057,547<br>222,665<br>22,124<br>10,739,408<br>6,568,708<br>468,023<br>60,404<br>140,618<br>88,424<br>7,326,177<br>3,413,231<br>1,008,207<br>4,421,438|Total<br>Funds 2022<br>281,776<br>158,066<br>6,161,855<br>459,046<br>5,468|Total<br>Funds 2022<br>281,776<br>158,066<br>6,161,855<br>459,046<br>5,468|
|---|---|---|---|---|---|---|---|
||||||||7,066,211|
||||||||6,668,059<br>470,558<br>29,238<br>173,567<br>76,885<br>7,418,307<br>(352,096)<br>1,360,303<br>1,008,207|



18 



**The Access to Justice Foundation** 

**Company no. 6714178** 

## **Statement of Financial Activities For the year ended 31 December 2022** 

|Unrestricted<br>Funds<br>**Income from:**<br>Donations and legacies<br>Pro bono costs orders<br>3<br>-<br>Unclaimed client accounts<br>158,066<br>Grants received<br>4<br>-<br>Other donations<br>160,489<br>Investments<br>Bank interest received<br>5,468<br>**Total Income**<br>324,023<br>**Expenditure on:**<br>Charitable activities<br>Grants & Donations payable<br>15<br>-<br>Direct costs<br>6<br>473<br>Support costs<br>7<br>29,238<br>Raising funds<br>8<br>169,663<br>Other<br>9<br>59,385<br>**Total Expenditure**<br>258,759<br>Net Income / (Expenditure)<br>65,264<br>Total Funds Brought Forward<br>372,946<br>438,210<br>Total Funds Carried Forward at 31/12/2022|Designated<br>Funds<br>-<br>-<br>-<br>96,617<br>-<br>96,617<br>267,570<br>-<br>-<br>3,904<br>-<br>271,474<br>(174,857)<br>227,734<br>52,877|Designated<br>Funds<br>-<br>-<br>-<br>96,617<br>-<br>96,617<br>267,570<br>-<br>-<br>3,904<br>-<br>271,474<br>(174,857)<br>227,734<br>52,877||Restricted<br>Funds<br>281,776<br>-<br>6,161,855<br>201,940<br>-<br>6,645,571<br>6,400,489<br>470,085<br>-<br>-<br>17,500<br>6,888,074<br>(242,503)<br>759,623<br>517,120|Total<br>Funds 2022<br>281,776<br>158,066<br>6,161,855<br>459,046<br>5,468<br>7,066,211<br>6,668,059<br>470,558<br>29,238<br>173,567<br>76,885<br>7,418,307<br>(352,096)<br>1,360,303<br>1,008,207|Total<br>Funds 2021<br>111,827<br>117,607<br>6,988,790<br>497,591<br>117|Total<br>Funds 2021<br>111,827<br>117,607<br>6,988,790<br>497,591<br>117|
|---|---|---|---|---|---|---|---|
||||||||7,715,932|
||||||||6,449,962<br>604,953<br>56,336<br>132,907<br>91,093<br>7,335,251<br>380,681<br>979,622<br>1,360,303|



19 



The Access to Justice Foundation
Company no. 6714178
Balance Sheet
As at 31 December 2023
¢urT•rtAss4ts
IDrs
42 983
47.724
Cash at bank
4.518.145
1.22B 738
Total ctrrrnnt assrts
4.$61.108
1.276.460
Credltorn, 4mountsf￿l¥￿g
ue withinoneyear
1139.0701
{268.253)
N¥t Curr•ntAM•ts
4.4Z1.43B
1.008.207
Net Asse
4.421.43
1,008.207
The Fundsollhe Char6ty
U￿sInGle￿Iu￿S
12
525.804
428.210
52.877
DeS￿nate4 lunos
RestrKted lU￿S
12
512.ff11
3.383.613
12
S17.120
4 421 438
1.008.207
The notes on pages 22 to 34 form part of the financial staternents.
Approved by the Board of Trustees on 19 June 2024.
And si
ned on their behalf by..
Andrew Seager
VKe Chair of the Board of Trustees
20

**The Access to Justice Foundation** 

**Company no. 6714178** 

## **Statement of Cash Flows For the Year ended 31 December 2023** 

||Note|2023|2022|
|---|---|---|---|
|||£|£|
|**Cash flows from operating activities:**||||
|**Net cash provided by**||||
|**Operating activities**||3,267,285|(239,720)|
|**Cash flows from investing activities**||||
|Interest||22,124|5,468|
|**Change in cash and cash equivalents**||||
|**In the reporting period**||3,289,409|(234,252)|
|Cash and cash equivalents at the start of||||
|the reporting period||1,228,736|1,462,988|
|**Cash and cash equivalents at the end of**||||
|**the reporting period**||4,518,145|1,228,736|



Reconciliation of net expenditure to net cash inflow (outflow) from operating activities: 

||2023||2022|
|---|---|---|---|
||£||£|
|Net income/(expenditure)|3,413,231||(352,096)|
|Bank interest receivable|(22,124)||(5,468)|
|Decrease/(Increase) in debtors|4,761||19,099|
|Increase/(Decrease) in creditors|(128,583)||98,745|
||––––––––||––––––––|
|Net cash provided by operating activities|3,267,285||(239,720)|
||––––––––||––––––––|
|**Analysis of Changes in net debt - 2023**|Cash at||Cash at|
||1 January 2023|Cashflows|31  December 2023|
||£||£|
|Cash|1,228,736|3,289,409|4,518,145|



21 



**The Access to Justice Foundation                     Company no. 6714178** 

## **Notes to the Financial Statements** 

## **For the year ended 31 December 2023** 

## **1 General information** 

The continuing activity of the charity is to facilitate access to justice for those unable to afford legal assistance. 

The charity is a public benefit entity, a United Kingdom charitable company limited by guarantee. It is both incorporated and domiciled in England and Wales. The address of its registered office is 10 Queen Street Place, London EC4R 1AG. 

## **2 Summary of Significant Accounting Policies** 

## (a) Basis of accounting 

These financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Practice for Charities (SORP 2015) (Second Edition, effective 1 January 2019) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 

The financial statements are prepared under the historical cost convention. The principal accounting policies that have been applied to all periods presented in these financial statements are set out below. 

The preparation of financial statements in conformity with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the accounting policies selected for use by the Charity. Use of available information and application of judgement are inherent in the formation of estimates. Actual outcomes in the future could differ from such estimates. 

## (b) Income recognition 

All income is included in the Statement of Financial Activities (SOFA) when the Charity becomes legally entitled to the income, it is probable that the income will be received and the amount can be quantified with reasonable accuracy. Where a pro bono cost order has not been received within 6 months of the award a bad debt provision is considered according to the likelihood of receiving the funds. Bad debts are offset against income receivable. 

Donations are recognised in accordance with the donor’s wishes and credited to restricted or unrestricted funds as the case may be. 

Income from government and other grants are recognised when the charity has entitlement to the funds, any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. 

## (c) Grants payable 

Grants payable are accounted for in the period during which they are approved by the Foundation. 

## (d) Expenditure recognition 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is charged to the SOFA on an accruals basis. 

When costs relate to more than one activity they are allocated to charitable expenditure, the cost of raising funds or other costs based upon management estimate of staff time. Where costs are not directly attributable to a fund they are recorded as unrestricted and a transfer recorded to account for costs attributable to restricted income. 

22 



**The Access to Justice Foundation                     Company no. 6714178** 

## **Notes to the Financial Statements For the year ended 31 December 2023** 

## **2 Summary of Significant Accounting Policies (continued)** 

## (e) Gifts in kind 

Gifts in kind are brought into account at their estimated market value at the time the relevant gifts are made. 

- (f) Financial instruments 

The only financial instruments held by the Charity constitute payables and receivables. These are categorised as ‘basic’ in accordance with Section 11 of FRS 102 and are initially recognised at transaction price. These are subsequently measured at transaction price less any impairment. 

## (g) Fund accounting 

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Foundation and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Foundation for particular purposes. 

Designated funds consist of donations received which the Trustees have allocated toward a specific beneficiary. As such the conditions have been imposed by the Trustees rather than the donor. 

## (h) Going concern 

The Trustees assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The Trustees make this assessment in respect of a period of one year from the date of approval of the financial statements. The Trustees conclude that there are no material uncertainties about the Charity’s ability to continue and accordingly the financial statements are prepared on a going concern basis. 

- (i) Judgements in applying accounting policies and key sources of estimation uncertainty 

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 

The Trustees consider the provision for non-recoverable amounts in relation to pro bono costs to be a key judgement and estimation. Pro-bono costs are considered for recoverability on a case by case basis. 

23 



**The Access to Justice Foundation** 

**Company no. 6714178** 

## **Notes to the Financial Statements For the year ended 31 December 2023** 

|**3**<br>**Pro Bono Costs**<br>2023<br>Pro bono cost orders relating to<br>2023<br>266,141<br>-<br>Non-recoverable amounts<br>(58,512)<br>£<br>207,629<br>£<br>**4**<br>**Grants Received**<br>2023<br>Litigant in Person Support Strategy Ministry of Justice<br>-<br>Legal Support for Litigants in Person Ministry of Justice<br>(11,073)<br>Help Accessing Legal Support Ministry of Justice<br>2,290,905<br>Improving Outcomes Through Legal Support Ministry of Justice<br>4,424,000<br>National Lottery Community Fund (ILTA)<br>3,075,736<br>Community Justice Fund<br>Ministry of Justice<br>(5,021)<br>Others, including Independent Funders<br>33,000<br>Other grants<br>250,000<br>£<br>10,057,547<br>£<br>**5**<br>**Salaries**<br>2023<br>Staff costs<br>Wages and salaries<br>513,327<br>Social Security Costs<br>51,209<br>Pension costs<br>18,283<br>Redundancy costs<br>-<br>£<br>582,819<br>£<br>The average number of employees during the year was twelve (2022: ten), engaged in<br>the management and administration of the Foundation.<br>The number of employees whose emoluments exceeded £60,000 during the<br>year (including taxable benefits but excluding employers' pension contributions) was:<br>2023<br>£70,001 - £80,000<br>1<br>Pension costs paid for the employees earning above £60,000 were £6,770 (2022: £2,550)<br>Key management remuneration for the year totalled £286,396 (2022: £225,374).<br>Pro bono cost orders previously considered non- recoverable for<br>previous years|2022<br>368,945<br>700<br>(87,869)|
|---|---|
||281,776|
||2022<br>1,087,500<br>1,177,851<br>2,432,000<br>-<br>-<br>1,000,000<br>400,000<br>64,504|
||6,161,855|
||2022<br>414,066<br>40,717<br>12,645<br>13,426|
||480,854|
||2022<br>1|



24 



**The Access to Justice Foundation** 

**Company no. 6714178** 

## **Notes to the Financial Statements For the year ended 31 December 2023** 

## **6 Direct Costs** 

|Staff costs<br>Rent and rates<br>Administrative expenses<br>£<br>**7**<br>**Support Costs**<br>These are set out as follows:<br>Staff costs<br>Rent and rates<br>Professional fees<br>Administrative expenses<br>£<br>Direct charitable expenditure<br>31% (2022: 18%)<br>Cost of raising funds<br>35% (2022: 48%)<br>Administration costs<br>34% (2022: 34%)<br>£<br>**8**<br>**Raising funds**<br>Direct costs<br>Allocated Support Costs (see<br>note 7)<br>£<br>**9**<br>**Other costs**<br>Audit fees<br>Other<br>Allocated support costs (see<br>note 7)<br>£<br>Professional fees & Consultancy<br>Raising Funds & Direct Charitable Expenditure<br>Charity accounting regulations require us to separately identify Support costs incurred.|2023<br>415,584<br>21,521<br>7,501<br>689<br>22,728<br>468,023<br>£<br>2023<br>167,235<br>3,799<br>3,680<br>20,138<br>194,852<br>£<br>2023<br>60,404<br>68,198<br>66,250<br>194,852<br>£<br>2023<br>72,420<br>68,198<br>140,618<br>£<br>2023<br>18,020<br>4,154<br>66,250<br>88,424<br>£|2022<br>338,914<br>15,656<br>97,022<br>473<br>18,493|
|---|---|---|
|||470,558|
|||2022<br>118,340<br>24,635<br>1,960<br>17,497|
|||162,432|
|||2022<br>29,238<br>77,967<br>55,227|
|||162,432|
|||2022<br>95,600<br>77,967|
|||173,567|
|||2022<br>17,500<br>4,158<br>55,227|
|||76,885|



25 



**The Access to Justice Foundation** 

**Company no. 6714178** 

## **Notes to the Financial Statements For the year ended 31 December 2023** 

## **10 Debtors** 

|Accrued income<br>Prepayments<br>£<br>**11**<br>**Creditors – amounts falling due within one year**<br>Accruals<br>Grants payable<br>Deferred Income<br>Other payables<br>£<br>Deferred Income<br>Deferred Income Brought Foward<br>Released to Income and Expenditure, 2023<br>Transferred from Income and Expenditure, 2023<br>Deferred Income Carried Forward|2023<br>11,000<br>31,963<br>42,963<br>£<br>2023<br>21,203<br>-<br>95,000<br>23,467<br>139,670<br>£<br>2023<br>50,000<br>(50,000)<br>95,000<br>95,000<br>£|2022<br>28,835<br>18,889|
|---|---|---|
|||47,724|
|||2022<br>118,049<br>83,080<br>50,000<br>17,124|
|||268,253|
|||2022<br>50,000<br>(50,000)<br>50,000|
|||50,000|



26 



**The Access to Justice Foundation** 

**Company no. 6714178** 

**Notes to the Financial Statements For the year ended 31 December 2023** 

## **12 Summary of Funds** 


**----- Start of picture text -----**<br>
2023<br>Unrestricted Designated Restricted<br>Funds Funds Funds<br>As at 1 January 2023 438,210  52,877  517,120<br>Total Income 402,668  477,671  9,859,069<br>Total Expenditure (315,074) (18,527) (6,992,576)<br>At 31 December 2023 £ 525,804  £ 512,021  £ 3,383,613<br>2022<br>Unrestricted Designated Restricted<br>Funds Funds Funds<br>As at 1 January 2022 372,946  227,734  759,623<br>Total Income 324,023  96,617  6,645,571<br>Total Expenditure (258,759) (271,474) (6,888,074)<br>At 31 December 2022 £ 438,210  £ 52,877  £ 517,120<br>Restricted funds are further split as follows:<br>2023<br>LIP Strategy LSLIP MOJ CJF MOJ HALS MOJ IOTLS ILTA Other Total<br>As at 1 January 2023 - - 46,165  76,724 - - 394,231  517,120<br>Total Income - (11,073) (5,021) 2,290,905  4,424,000  3,077,258  83,000  9,859,069<br>Total Expenditure - 11,073  (41,144) (2,367,629) (4,346,216) (115,117) (133,543) (6,992,576)<br>At 31 December 2023 £ - £ - £ - - 77,784 2,962,141 343,688 3,383,613<br>2022<br>LIP Strategy LSLIP MOJ CJF MOJ HALS MOJ IOTLS ILTA Other Total<br>As at 1 January 2022 67,106  23,258 2,430 - - - 666,829  759,623<br>Total Income 1,087,500  1,177,851  1,000,000  2,432,000 - - 948,220  6,645,571<br>Total Expenditure (1,154,606) (1,201,109) (956,265) (2,355,276) - - (1,220,818) (6,888,074)<br>At 31 December 2022 £ - £ - £ 46,165 £ 76,724 - - 394,231 517,120<br>**----- End of picture text -----**<br>


27 



**The Access to Justice Foundation** 

**Company no. 6714178** 

## **Notes to the Financial Statements For the year ended 31 December 2023** 

## **12 Summary of Funds (continued)** 

Fund assets and liabilities are made up as follows: 

|**2023**<br>Debtors<br>Cash<br>Liabilities<br>£<br>**2022**<br>Debtors<br>Cash<br>Liabilities<br>£<br>Net assets at 31 December 2023<br>Net assets at 31 December 2022|Unrestricted<br>Funds<br>32,263<br>633,211<br>(139,670)<br><br>525,804<br>£<br>Unrestricted<br>Funds<br>19,189<br>554,194<br>(135,173)<br><br>438,210<br>£|Designated<br>Funds<br>10,700<br>501,321<br>-<br><br>512,021<br>£<br>Designated<br>Funds<br>-<br>52,877<br>-<br><br>52,877<br>£|Restricted<br>Funds<br>-<br>3,383,613<br>-<br><br>3,383,613<br>£<br>Restricted<br>Funds<br>28,535<br>621,665<br>(133,080)<br><br>517,120<br>£|Total<br>Funds<br>42,963<br>4,518,145<br>(139,670)<br><br>4,421,438<br>Total<br>Funds<br>47,724<br>1,228,736<br>(268,253)<br><br>1,008,207|
|---|---|---|---|---|



28 



**The Access to Justice Foundation                     Company no. 6714178** 

## **Notes to the Financial Statements** 

## **For the year ended 31 December 2023** 

## **13 Contingent liability** 

The Charity has provided indemnities to firms that have donated unclaimed client funds in respect of client balances in the event that these are claimed back from the firm. Suitable investment of these reserves is considered by the trustees on a regular basis. 

## **14 Related Parties** 

No member of the Board of Trustees received any remuneration during the year (2022 £Nil). Travel expenses reimbursed amounted to £383 (2022 £23). 

There were no other related party transactions noted in the current or preceding year. 

29 



**The Access to Justice Foundation Company no. 6714178** 

## **Notes to the Financial Statements For the year ended 31 December 2023** 

## **15 Grants & Donations Made to Institutions** 

|**Grants & Donations Made to Institutions**||||
|---|---|---|---|
|2023||2022||
|£||£||
|Grants & Donations|6,568,708||6,668,059|
|Grants & Donations were made to the following institutions for the purpose of enabling the recipient to promote the charity’s||||
|objectives:||||
|Access Social Care|-||14,672|
|Advice NI|-||12,196|
|Advice4Renters|-||12,196|
|Advocate/Bar Pro Bono Unit|-||34,481|
|Agnes Smith Advice Centre|-||10,000|
|AIRE Centre|-||12,196|
|Anti-trafficking and Labour Exploitation Unit|30,000||95,000|
|ASIRT (Asylum Support & Immigration Resource Team)|-||1,587|
|Asylum Aid|-||12,196|
|Asylum Justice|26,250||38,446|
|Asylum Support Appeals Project|50,404||-|
|BHT Sussex|-||14,672|
|Birmingham People's Centre|-||18,298|
|Bristol Law Centre|114,757||71,033|
|Bristol Refugee Rights|33,750||48,422|
|Brixton Advice Centre|-||12,196|
|Cambridge House and Talbot|44,125||58,797|
|Camden Community Law Centre|-||12,196|
|Canterbury Housing Advice Centre (CHAC)|-||12,196|
|Cardinal Hume Centre|-||12,196|
|CASCAIDr (Centre for Adults' Social Care)|75,000||75,000|
|CASSPLUS (Community Advice and Support Service)|73,626||-|
|Castlemilk Law and Money Advice Centre|-||12,196|
|Central England Law Centre|83,547||82,330|
|Centre for Women’s Justice|-||12,196|
|CHAS Bristol|-||12,480|
|Citizens Advice Allerdale|-||14,672|
|Citizens Advice and Law Centre Kirklees|-||12,196|
|Citizens Advice Barking And Dagenham|-||14,672|
|Citizens Advice Barnet|-||14,672|
|Citizens Advice Barnsley and District|-||14,672|
|Citizens Advice Bassetlaw|-||14,672|
|Citizens Advice Bradford and Airedale|75,663||14,672|
|Citizens Advice Bridport and District|-||14,672|
|Citizens Advice Bristol|-||313|
|Citizens Advice Bury & Bolton|-||14,672|
|Citizens Advice Caerphilly Blaenau Gwent|-||450|
|Citizens Advice Cambridge|-||1,419|
|Citizens Advice Canolfen Cynghon Ynys Mon|31,133||148,032|
|Citizens Advice Central and East Northampton|-||52,672|



30 



**The Access to Justice Foundation** 

**Company no. 6714178** 

## **Notes to the Financial Statements For the year ended 31 December 2023** 

## **15 Grants & Donations Made to Institutions (continued)** 

|**Grants & Donations Made to Institutions (continued)**|||||||
|---|---|---|---|---|---|---|
|||2023|||2022||
||£|||£|||
|Citizens Advice Central Dorset|||64,097|||145,525|
|Citizens Advice Chelmsford|||79|||710|
|Citizens Advice Cornwall|||-|||14,672|
|Citizens Advice Coventry|||37,500|||37,500|
|Citizens Advice Croydon|||95,059|||27,552|
|Citizens Advice Denbighshire|||74,997|||45,542|
|Citizens Advice Devon|||-|||14,672|
|Citizens Advice East End|||-|||14,672|
|Citizens Advice Flintshire|||47,897|||-|
|Citizens Advice Gateshead|||74,538|||12,196|
|Citizens Advice Halton|||-|||14,672|
|Citizens Advice Havering|||-|||14,672|
|Citizens Advice Kingston|||-|||12,196|
|Citizens Advice Leeds|||-|||86|
|Citizens Advice Lincoln and District|||-|||12,196|
|Citizens Advice Liverpool|||82,938|||-|
|Citizens Advice Mid Mercia|||34,657|||34,657|
|Citizens Advice Middlesbrough|||42,143|||14,672|
|Citizens Advice Mid-North Yorkshire|||150,757|||179,094|
|Citizens Advice Norfolk|||1,000|||1,147|
|Citizens Advice North & West Kent|||122,931|||70,922|
|Citizens Advice North Hertfordshire|||-|||278|
|Citizens Advice North Somerset|||-|||16,049|
|Citizens Advice Peterborough|||-|||175|
|Citizens Advice Portsmouth|||64,875|||14,672|
|Citizens Advice Preston|||-|||56|
|Citizens Advice Rhondda Cynon Taff|||40,050|||40,050|
|Citizens Advice Sheffield & Law Centre|||-|||14,672|
|Citizens Advice Shepway|||-|||14,672|
|Citizens Advice Sherwood & Newark|||77,827|||18,750|
|Citizens Advice Staffordshire North and Stoke on Trent|||83,905|||14,672|
|Citizens Advice St Albans District|||-|||12,496|
|Citizens Advice Stevenage|||43,875|||12,196|
|Citizens Advice Taunton|||-|||12,196|
|Citizens Advice Watford|||-|||14,672|
|Citizens Advice Welwyn Hatfield|||-|||68|
|Citizens Advice Wiltshire|||26,250|||26,250|
|Citizens Advice York|||-|||2,586|
|Community Advice and Law Service Ltd|||128,978|||57,196|
|Community Law Service (Northampton And County)|||62,252|||12,196|
|Community Legal Centre - Essex|||41,191|||41,191|
|Community Links|||-|||14,672|
|Cumbria Law Centre|||123,382|||51,583|
|Deighton Pierce Glynn|||33,000|||-|
|Derbyshire Law Centre|||45,000|||58,056|
|Devon and Cornwall Refugee Support|||75,285|||-|



31 



**The Access to Justice Foundation** 

**Company no. 6714178** 

## **Notes to the Financial Statements For the year ended 31 December 2023** 

## **15 Grants & Donations Made to Institutions (continued)** 

|**Grants & Donations Made to Institutions (continued)**|||||||
|---|---|---|---|---|---|---|
|||2023|||2022||
||£|||£|||
|Direct Help & Advice|||83,603|||14,672|
|Disability Advice Service Lambeth|||-|||12,196|
|Disability Law Service|||26,250|||38,446|
|Disability North|||-|||12,196|
|Domestic abuse Volunteer Support Services (DAVSS)|||83,991|||-|
|Dostiyo Asian Women and Girls Organisation|||-|||12,196|
|Ealing Law Centre|||26,250|||40,922|
|East End Citizens Advice Bureaux|||84,007|||-|
|Environmental Law Foundation|||-|||500|
|Equality Action Limited|||-|||12,196|
|Equality and Employment Law Centre|||-|||14,930|
|Ethnic Minorities Law Centre|||216|||180|
|Family Rights Group|||56,250|||56,250|
|First Light South West|||54,681|||9,750|
|Free Family Representation and Advocacy Project|||-|||16,176|
|Free Legal Advice Group for Domestic Violence (FLAGDV)|||30,000|||30,000|
|Free Representation Unit|||-|||12,196|
|Friends, Families and Travellers|||121,507|||49,696|
|Fusion Housing Kirklees Ltd|||-|||14,672|
|Govan Community Project|||-|||12,196|
|Govan Law Centre|||-|||12,196|
|Great Yarmouth Refugee and Outreach Support|||-|||12,196|
|Greater Manchester Immigration Aid Unit|||79,630|||11,249|
|Greater Manchester Law Centre & PBC|||73,235|||81,428|
|Greenwich Housing Rights|||-|||12,196|
|Hackney Community  Law Centre|||-|||12,196|
|Hammersmith & Fulham Community Law Centre|||56,250|||70,922|
|Haringey Law Centre|||-|||14,672|
|Harlow Advice Centre|||36,528|||48,724|
|Harrow Law Centre|||87,904|||49,696|
|Hastings Advice and Representation Centre|||14,265|||26,461|
|Here For Good|||-|||12,196|
|Hillingdon Law Centre|||-|||14,672|
|Hope Projects|||12,196|||596|
|Housing Rights|||-|||12,196|
|Independent Domestic Abuse Services (IDAS)|||82,568|||-|
|Indoamerican Refugee and Migrant Organisation (IRMO)|||60,371|||-|
|IPSEA|||-|||14,672|
|Ipswich Disabled Advice Bureau|||-|||14,672|
|Island Advice Centre|||-|||12,196|
|Islington Law Centre|||-|||26,868|
|Just for Kids Law|||75,000|||87,196|
|Just Right Scotland|||157|||593|
|Justice First - Tees Valley|||-|||12,196|
|JustUs|||334|||-|
|Kanlungan Filipino Consortium|||-|||12,196|



32 



**The Access to Justice Foundation** 

**Company no. 6714178** 

## **Notes to the Financial Statements For the year ended 31 December 2023** 

## **15 Grants & Donations Made to Institutions (continued)** 

|**Grants & Donations Made to Institutions (continued)**||||||
|---|---|---|---|---|---|
||2023|||2022||
|£|||£|||
|Kent Law Clinic||938|||4,250|
|Kent Refugee Help||-|||12,196|
|Kirklees Citizens Advice & Law Centre||71,981|||-|
|Latin American House||-|||12,196|
|Law Centres Network||10,000|||-|
|Law for Life (Foundation for Public Legal Education)||56,250|||223,530|
|Law Works (The Solicitors Pro Bono Group)||56,250|||306,014|
|Legal Advice Centre (University House)||-|||14,672|
|Legal Services Agency||-|||12,196|
|Lewisham Refugee and Migrant Network||-|||12,196|
|Liberty (Civil Liberties Trust)||-|||12,196|
|London Legal Support Trust||-|||100|
|Luton Irish Forum||-|||12,196|
|Luton Law Centre||42,029|||14,672|
|Luton Rights||-|||12,196|
|Making Me (Bedford)||-|||70|
|Manchester Mind||54,345|||-|
|Manchester Refugee Support Network (MRSN)||30,846|||43,042|
|Mancroft Advice Project||-|||26|
|Manuel Bravo Project||84,007|||-|
|Mary Ward Legal Centre||123,439|||56,446|
|Maternity Action||65,250|||79,922|
|Merseyside Law Centre||49,927|||14,731|
|Migrant Legal Action||-|||12,196|
|Navigate||-|||12,196|
|New Forest Disability Information Service||-|||12,196|
|Nishkam Civic Association||82,033|||12,196|
|Norfolk Community Law Service||110,636|||45,299|
|North Bristol Advice Centre||70,633|||31,699|
|North East Law Centre||150,735|||272,897|
|North Kensington Law Centre||122,634|||70,922|
|North Lancashire Citizens Advice Bureau||-|||14,672|
|Northamptonshire Rights and Equality Council||25,908|||38,141|
|Nottingham Law Centre||-|||16,905|
|Nucleus Legal Advice||-|||12,196|
|Oasis Cardiff||-|||12,196|
|Oxford Community Work Agency||47,052|||14,672|
|Paddington Law Centre||-|||14,672|
|Peterborough Asylum and Refugee Community Association (PARCA)||-|||12,196|
|Plumstead Community Law Centre||18,750|||33,422|
|Praxis Community Projects||79,141|||-|
|PRCBC||22,500|||34,696|
|Prisoners' Advice Service||-|||12,196|
|Pro Bono Connect||-|||3,376|
|Public Interest Law Centre||25,000|||14,672|
|Raise||54,605|||-|



33 



**The Access to Justice Foundation** 

**Company no. 6714178** 

## **Notes to the Financial Statements For the year ended 31 December 2023** 

## **15 Grants & Donations Made to Institutions (continued)** 

|**Grants & Donations Made to Institutions (continued)**||||||
|---|---|---|---|---|---|
||2023|||2022||
|£|||£|||
|RCJ Advice||180,764|||420,654|
|Refugee and Migrant Forum of Essex & London (RAMFEL)||-|||12,196|
|Refugee Support (Devon) Ltd||22,500|||34,696|
|Refugee Women Connect||-|||12,196|
|Refugee Women's Association||-|||12,196|
|Release||45,000|||57,196|
|Revive CIO||-|||12,196|
|Rights of Women||135,637|||56,250|
|Riverside Advice||43,942|||12,329|
|Safe Passage International||-|||12,196|
|Salford Unemployed and Community Resource Centre||-|||12,196|
|Scottish Child Law Centre SCLC||-|||11,238|
|Shelter||83,286|||14,672|
|Shelter Bristol||-|||162|
|Shelter Cymru||40,607|||14,672|
|Slough Immigration Aid Unit||-|||12,196|
|South West London Law Centres||130,877|||63,422|
|Southampton Advice and Representation Centre||-|||12,196|
|Southwark Law Centre||81,430|||14,672|
|South Yorkshire Refugee Law and Justice||42,004|||-|
|Speakeasy Law Centre||46,451|||79,925|
|Special Educational Needs Advice Centre (SENAC)||-|||12,196|
|Spitfire Advice and Support Services||-|||12,196|
|Springfield Law Centre||-|||14,672|
|St Anns Advice Group||-|||312|
|St Pauls Advice Centre||-|||212|
|Stockton and District Advice and Information Service (SDAIS)||53,940|||12,196|
|Suffolk Law Centre (Ipswich & Suffolk Council for Racial Equality)||37,875|||121,354|
|Support Through Court||268,845|||599,993|
|Tamil Welfare Association (Newham) UK||-|||12,196|
|TaxAid UK t/a Bridge The Gap||1,024|||-|
|Teignbridge CAB||37,500|||140,491|
|The Motherhood Plan (t/a Pregnant Then Screwed)||78,591|||-|
|The You Trust||-|||12,196|
|Tower Hamlets Law Centre||68,365|||14,672|
|Vauxhall Community Law & Information Centre||5,000|||16,325|
|Victim Support||37,013|||-|
|Voices In Exile||-|||12,196|
|Wanstead and Woodford Migrant Support||-|||12,196|
|Wiltshire Law Centre||56,250|||70,922|
|Working Families||159,007|||89,672|
|Youth Legal and Resource Centre||-|||12,196|
|||6,568,708|||6,668,059|



34