REGISTERED COMPANY NUMBER.. 06830503 REGISTEREO CHARITY NUMBER: 1128718 Report of theTrustees and Ananclal Statements forthe Year End￿ 31 March 2024 CommunityLaw Servke (Northampton And County) Harris & Co (Accountantsl Ltd. Statutory Auditor 2 Pavilion Court 600 Pavilion Drive Northampton NN4 7SL Communlty Law 5ervlce (Northampton And County) Contents of the Flnancial 5tstements lor the Year Ended 31 March 2024 Report of the TrustÈe5 I to 10 Report gfthe IndepeTrdentAu&rtors 11 to 13 Stètement of Financlal Actlvit*s 14 Statement of Financlal Posltion IS to 16 Statement of Cash Flows 17 Note$ to the StatemeTrt of Cash Fl 18 Notes to the Financlal Ststements 19 to 32 Detallefl Statement ot Financial Artlvltles 33 to 35 Community Law Ser¥lce (Northampton And County) Report of the Trustees for the Yeai Ended 31 March 2024 The trustee5 who are also directors of the chartty for the purposes of the Companie5 Att 2006. present thelr report with the financial staternents of the charity for the year ended 31 March 2024. The trustees have adopted the provi5ion5 of Accountlng and Repgrtins by Charities.. Statement of Recommended prattl￿ applicable to charltles preparlng their accounts in accordance with the Financial Reportin8 standard applicable Sn the UK and Republic of Ireland IFRS 1021 leffective l January 20191. OBJEcllvES ANDACllVITIES Prlnclpal alms The Objects of Community Law Service INorthampton and Q)yntyl. hereafter referred to as Community Law Service or the Charity as appropriate, are to promote any charitable purpose lor the benefft of the publi4 includln8 the advancement of et-for-profit fee-paying service continues in earnest. Fees generated this year have enabled the Continued employment of valuable authorised irnmigration advisers. There is a national shortage of immigration advice. and such a(fvisers are a valuable asset to our county. West Northamptonshire Council also released a giant round which induded funding for imrnigration advice. Cornmunity Law Service was successful in the bid for this. which includes a trainee immigration adviser. enabling work to begin to start building capacity in the sertor over the next 2 years. Emergency debt and money advice funding to cover a 12-month period from West Northamptonshire Council was very welcorne, enabling the Charity to take on 3 new advisers and address some ol the demand for advice. Whilst this is a bi8 investment of time on behalf of the department supervisors. this has enabled the Charity to train new staff to provide debt anil benefit advice to an additional 244 residents across West Northarnpton5hire. The new advisers have proved to be a great asset to the team and the Charity has been able to retain 2 of them via other funding. Early this year saw the launch ol the Community Trainin8 Partnership. a training programme deliverin8 bitesize training sessions to upskill frontline workers and volunteers working in West Northarnptonshire supporting households facing hardship. The programme is being deltvered by The Hope Centre in partnership with Comrntsnity Law Service. thanks to funding from West Northamptonshire Counol. It got off to a ftying start and is now delivering an average of 8 online training 5ession5 a month and has had ex￿lIent feedback frorn the 704 attendees las at April 20241. A bespoke IT system was desi8ned and sei up to streamline bookin& programme publicity, Cèrtification and feedback. The engagement from trainers has been excellent. with many delivering session5 free of charge to the Partnership. There 15 a clear need ltsr this given that each course has been oversubscribed. This is a new development for the Charity, but one which compliments its service5 and expertise well,- a number of the Charity's staff have also delivered training sessions. developing their skills and experien￿. The Charity secured an 18-month grant from The Access to Justs"ce Foundat•on's IATJFI 'lmprovin8 Outcomes Through Legal Setvice5 gr3nt round to work in community larders auoss West Northamptonshire, collaboratin8 Wlth The Hope Centre in supporting those coming to the larders who were experiencing hardship. Thi$ 8rant funded l.S full time equivalent adviser5. The Charity was very grateful to The Hope Centre for providing additional funding to add to the ATJF grant. enabling the employment of 2 full time advisers for thi5 work. The value ol having advice 'tsn 51te' is significant. improving access and quickly building rapport with clients, something which we have continued to see evidence of at our on6oin8 work at Weston Favell Foodbank. AITeady 151 people have been advised through this projert. Page 2 Community Law Se1￿Ce (Northampton And County) Report of the Trustees for the Year Ended 31 Marth 2024 An under-representation of clients from the Bangladeshi tommunity was identified in the Charity's dient data. Following a meeting with Northampton Ban8ladeshi Association. it was agreed this was not a lack ol need. but perhaps more related to access or confidence to seek advice. The Charity successfully applied to Northampton Town Council for a small grant to fund 7 hours a week of a Bengali worker to attend the Gateway Centre to deliver advice. This wa5 a hu8e success from the outset with 33 unique individua15 enga6ing with ailvice in the first 9 Sessions. These resident5 have already secured additional income of £78.338. Northampton Town Counal has since agreed to renew the 8rant for a further 6 month5. The demand is clear and this is an area to be developed in the ctsming year, when more funding will be sou8ht with the ambition to create a fvll-time post. August saw the launch ol the Legal Aid Agency's new Housin8 Loss Prevention Advite Service. This incorporates not only the in-court duty Scheme, providing on the day advice and representation. but also provides for Legal Aid funding to pay for benefit and debt matters where the individual is at risk of possession. known as Early Legal Advice. The in-court element has been extremely busy. with a 60% increase in dient numbers from 2022123. The Early Legal Help was staffed cautlOU51y with 17.5 hours a week, a5 dernand was unclear. However, if is now gaining momentum and good link5 Wlth other referral partner5 both wirhin Northamptonshire. Peterborough and Milton Keynes areas are in place, where the Charity continues to work in the courts. The Legal Aid Agency ha5 already required a re-tender for this contract, a5 well as the main L￿al Aid Contratt lin December 20231. At time of writing, confirmation ha5 been 8iven that Community Law Service has a￿1n been awarded a Housing Legal Aid Contract. but the outcorne from the Housin8 Loss Prevention Advice Servite tender is still pending. Sadly, Au8USt saw the end of Ntsrthamptonshire Ener8y Saving Service INESSI after 5 years of great success. Throu8h the time ol the projett, 4566 households across Ngrthamptonshire were assisted to secure additional income of £13.328,250, have debt written off tot811ing £902.882 and save money through tariff switthing totalling £61.976. Funding had come to an end and the now 2 unttary authorities had differing vievjs of what to fund, so the 8rant ended. However, the Charity is pleased to have secured a new 3-year grant from West Northamptonshire Council to deliver an energy advice service to residents in the West. in partnership with Care and Repair. very similar to NESS. Thi5 is staffed by 2 full time advisers and a triage worker. New funding has also been secured lor energy advice from North Northamptonshire Council lor residents in the North Northamptonshire Council area. although this is short term and is due to end in December 2024. Work at Weston Favell Foodbank has Bone from strength to strength. Community Law Service has ctsntinued to attend the foodbank when open to the public each week, and saw the projett targets met within 9 months. 330 foodbank users have received specialisi advi￿ which has Secured total additional inc due to the reduction in targets. In Decernbef the Charity was notified of a successFul 8raF)t appltcation to the British Gas Energy Trust, commencing from April 2024. This is excellent news and enables cont¢nuation of our highly successful Financial Health and Wellbeing Projert. focusing on providing Money and Energy Advice. This funds 4 lull time advisers and a part time triage worker. k is not often grant notifications are given this far and advan￿,. from a planning perspective this is very helpful as it provides time for detailed planning and implementation. Our sincere thanks go tts the Trust for this. Page 3 Community Law Se￿￿ (Northampton And County) Report of the Trustees for the Year Ended 31 Marth 2024 The grant whith the Charity has had from East Northamptonshire Cwnul for many yeaf5 terminated at the end of this year. in line with all grant a8reement5 tnto the voluntary settor across the North. A new strategic grant round has recentW closed, unfortunately this saw a 60% reduction in investment in funding for advice. The Charity raised our signifirdnt concern about this decision given the current dimate and very high demand, along with other colleagues in the North who deliver advite. At year end, there is no confirmètton of levels of funLling lif anyl to Community Law Service frorm North Norrhamptonshire Council for 2024125. Cases overall have become much more complex. with one client pre5entin8 with an average of 3.2 enquiries each lup from 2.2 in 20221. This results in multiple i5sue5 needing to be addressed for the client, usually more third parties to deal with and a longer length of time to condude cases. The result ol which is that the client journey is a longer one and advisers are managing higher caseloads than is ideal while things are pending. This additional complexity is refletted in the increase of 36% on the levels of debt managed in 2023124 compared to 2022123, additional benefit Income secured for clients is 10.7% higher this year. To ensure those that need the services of Community Law Service know of our existence. and to ensure potential referrers are dear on what services the tharity offers (so reducin8 inappropriate referrals which take up resources being dealt withl, the Charity has cornmissioned wo¥k from a professional public relation5 and marketing company. The added value is a raising of the Charity's profile with potential and current funders, helping to demonstrate impact and 8ive insight to the value of the work. Whilst li may seem counter-productive when detnand is already outstripping supply* It 15 important thai those in need of advice come forward, even if they have to wait for advi¢e, and that referrals received are appropriate. The most significant increase in seryices is in housing advi￿. Whe￿ Community Law Service has seen a 47% increase overall tornpared to 2022123. Immigrarion advice has had a 7% inuease in advice demand and welfère benefits, a 30% increase. Whilst the numbers of cases deali with is clearly linked to the funding and resources avai13ble, these $18nificènt increases do show higher volume5 than would be e¥pected from a budget which is relatively stable eompared to the previou5 year. 19,574 Petsple provided with advice and information 6.322 People provided with 5peoalist èdvice £8,506,827 Additional Welfare Benefit income secvred for dients £28,535.388 Debt was managed for dients £3,737.755 Debt written off 221 Debt Relief Order5 administered 5 Bankruptcy petitions supported 2,091 People were provided with Welfare Benefits and Fuel poverty casework 123 People were supported with Social Security Appeal Tribunal 1,116 People were represented at court hearin￿ for hov51t 1,433 People were provided with Housing advice casework 1.261 People were supported with Debt casework 355 People were provided with Immigration casework Client Profile 45% 01 clients lived in social housing 86% of clients experienced ill health andlor had a disability 41% of clients had dependent children 38% of clients were from 8ME communities 64% of people advised lived in West NorthamptcK)shire 22% tsl people advis￿ lived in North Northamptonshire 14% 01 people advised lived outside of North3mpton5hire Page 4 Communlty Law Ser¥ke (Northampion And County) Report of the Trustees for the Year Ended 31 March 2024 STRATEGIC REPORT Financial Review Total income Irorn all sources during this financial year was £1.186,552, almost identical to the previous year. Expenditure was £1,103,301. The highest single expenditure rèmained as staff costs1£848,4421. At the year-end unrestricted reserves stood at £232,906. We started 2023 on a very positive note from a funding wnt of view. Our newly fomied East Midlands Immigration Network was successful in securing £450,000 for 3 years from the Justice Together Initiative. This has brought £35,850 directly into Comrnunity Law Service to fund delivery of some immigration advice for 2023124. Whilst this is not sufficient to allow us to move away from ntst-lor-profrt fee p6yin& this was a most welcome development. The Immi8rètion advice team have a blend of funded advice provision and tontinue to provide a not-for-prtsfit adv+ce service. Incorne generated from the fees totalled £28.433. We were a150 very please(1 to be awarded an additional E69.$45 from West Northamptonshire Cguncil for a 12-month period, a5'emer8ency funding. to support us with the extremely high demand. A new 18-month grant to the value of £74,448 lor 2023124 from the Access to Justice Foundation commenced in July. The Charity was also very grateful to receive a top up to this funding from Northampton Hope Centre of £15,443 which. combined with the Access to justice Foundatiott's grant. enabled this project to employ 2 full time advisers. Northampton Town Counol ha5 SUPPOrted the Charity wrth their work targeted at Northampton's Bangladeshi community. £4216 was awarded ro fund 7 hours a week work dedioted to working at The Gateway Centre. then an additional £4,800 to extend this until July 2024. OUT housin8 advice team have generated incorne of £156,946 from Ihe fixed fees paid by the Legal Aid Agency. There is scope to generate more should demand and resources allow. At present, the staffing levels are meeting demand but this is being rnonitored. Thi5 is unrestritted funds. so is a valuable resource to the Charity. West Northamptonshire Counol's Public Health Team have awarded a 8rant to continue a project very similar to Northamptonshire Energy Saving Service. A 3-yeac grant agreement has now been signèd lin January) to the value of £450,Oi￿ for the 3 yeèr5. £153.0￿ is to go to Care and Repair Northamptonshire who arè a delivery partner. with the remainder sitting with Community Law Service. This 15 very positive to have the 3-ye3r agreement in Pla￿ and it gives staff security and enables robust promotion of the projeLt. 50 as to reach a wide audience. Our work at Weston Favell Foodbank is funded by the Trussell Trust wtth a grant of £34,443 this year. Based on the high demand and positive outcomes achieved to date. The Trussell Trust has very recently a8reed tts increase their funding to enable us to advise even more people and have a lull-time position to wwk with them. It Wa5 disappointing that the Money and Pensions Service 8rant (via the East Midlands Money Advice group) for this year is E234,586 Idown by £51.1501 but this IS still a significant 8rant which funds 4.85 adviser posts who deliver a high level of debt advice lor the benefit of Northamptonshire residents. Work is already underway looking at recommissionin8. The award of the new grant frorn The British Gas Energy Trust has enabled retention of a skilled staff team and give5 security for 2 year5. This is £193.888 for 2024125. The early notification of this new granL in December, helpe greatly with the financial planning for 2024125. Grants from AB Chèritable Trust 1£20.0001, the Institute of Money Adviser$ 1£19.1521 and Northamptonshire Community Foundation 1£2,958 & £4.2861 have 3150 provided much needed funding for the a)arity's core runnin8 costs. Northamptonshire Carers Asso¢iation have cofttinued their lon8-Standin8 SUPPOrt of Community Law servi￿ by providing funding of £2,112 which enables us to work with their carer5to provide benefit advi￿, for which the Charity is most grateful. Pa8e S Communlty Law Ser¥lte (Northampton And County) Report of the Trustees for the Year Ended 31 March 2024 Don&tions received frorn clients during the year totalled £1.772. This is very much appreciated given the significant financial hardship many clients find themselves in. ThÈ Trustees extend their thanks and appreciation to all the staff for their continued commitment to the Charity and the great outcomes achieved. witho￿ the staff team. Community Law Service could not continue to deliver such high.quality advice to our local community. Resèrve Policy The Charity holds reserves of £232,907 in unrestricted funds. These are hdd as a contin8ency to accommodate changing circumstances and give sorne flexibility to cope with short-term funding, which are inevitable wffchin the Charity Sector. The total amount of funds held at 31.03.24 is £291.530 of which £58,623 are restritted. Fund5 held in reserve are in line with the or8anisation5 reserves policy. Future plan5 Moving into 2024125, the Charity awaits the tender outcome for the Legal Aid Igency's Housing Loss Prevention Advice Service IHLPASI. A priority will be to bring in new capacity into the Charity and the sertor by seeking opportvnity to offer trainin8 P051tions. The difficulties with recruitment ale stark and need to be addressed. Outreach work will be developed further to ensure Communtty Law Service reathe5 those who need the Charity's services. Alongside this. work ￿ underway do develop a Mission Statement to give darity to ethos of the Charity, and to formally adopt values by which the Charity will work. The rnore recent work on publ+city is a positive development and will continue into 2024125 to raise the profile of the Charity and ensure those that are in need tsf advice, know how to access Communty Law Service. Page 6 Comrnunity Law Servl¢e INorthampton And County) Rèport of thè Trv5tees for the Year Ended 31 March 2024 STRucfuRE. GOVERNANCE AND MANAGEMENT Goveining document The charity Is controlled by its governin8 document, a deed of trust. and constitutes a limited company, limited bv guarantee, a5 defined by the Companies Act 2006. Leyl Structure Community Law Service (Northampton & County) is 3 tompany limited by guarantee and a registered charity. It is referred io in the overview of the Year as'the Charity.. Hlstory The organisation was formed in 1983. Originally constituted a5 an unincorporated association, it became a registered charity in 1992 .and a company limrted by guarantee in 2￿9. Originalty called Welfare Rights Advice Group the name of the organisation was changed to Welfare Rights Advi￿ Service in 1988 and then to Community Law Service (Northampton & County) in 2C¥J9 to reflect an increase in the social welfare law advice are35 provided by the Charity. Membèrship 5tTUCture The members of the Charity a¢e the Tru5tee5. Go¥ernan¢e and Martagtrnent The Board of Trusieès The affairs of the Charity are governed by a Board of Trustees 1.the Board") who are the members and OirectOf5 of the Company for the purposes of the Companies Att 2006 ènd the Trustees of the Charity for the purposes ol charity legislation. They are all volunteers. They aTe referred to in this report as 'Tru5tees" or "the Board The Trustee5 are the only members of the Charity. Trustee Appolntment. Induction and Terms of Offitè Most new Trustees will already be familiar wfth the Charity, with its artTvitie5 and with charitable operations in 8ener31. However. all new trustees are offered a programme ol induction to enable them to be fully conversant with the tsrganisation. This ctsvers the operation of rhe Boèwd. obligations under charity and company law. the Articles, staff and the staffing 5trutture, current finance5. future plans, the way the Charity and its members operate and their operating environments and familiarisation with the Charity's policies and procedures. Trustees normally serve for term5 01 three years and may Serve more than one term. Governance The Board usually meets ar least 6 times per year. It meets quartefly to monitor finanoal and operational activity and on 2 or 3 other occasions during the year to approve an annual bu(Jget and plan. to review policies and 5ervice5 and to plan for the future. The Board occasionalty creates sub-committees when there is a focus on needed on issue or a new development. A Chief Executive 15 appointed by the Trustees to manage the operations of the Charity. The Chief Executive also CUTrently serves as the Company Seuetary. Operatlons The Chief Executive is respons¢ble for the Charity's operations throu8h a scheme of dele8ated authority. The scheme ￿$ reviewed annually. Within the delegations defined by the scheme the Chief Executive is authorised to att. They rnay delegate areas of operation to senior managers and. through them, to the wider staff group. In relation to those matters within the scheme on whith the Board holds detisions to itself. for example approval of plans and budget5. the Chief Executlve will prepare reports and make recommendations for consideration by the Trustees. Page ? Communty Law servi￿ (Northampton And County) Report of the Trustees for the Year Ended 31 March 2024 Management and Staffin8 Operations are co-ordinated by è Senior Management Team comprising the Chief Executive and 3 Senior managers. Average monthly sraffing throughout the year was 38 employees. Total st3ffin8 remained relatively stable during the year. Key Management Personnel Remuneration Senior management remuneration is reviewed annually. in the same way as rem¥neration of all other employees, by a Committee of Trustees making recommendations to the Board. Non-salary terms and conditions for all employees are stsndard. Salary levels are reviewed with regard to ￿arket rates. inflation and affordability. Staffing Polloes The Board reviews its personnel policies and procedur￿ at least annually. induding current salary levels. Employee Involvernent The Charity seeks to fully engage its stsff in pursuit of its objectives. Routine Communication methods includes management meetings, team meetings and internal e-mails coupled with an annual staff survey and annuèl staff meeting. Hèalth and Safety The Charity h8s a Health and Safety policy whtch is reviewed annualty. Staff supervision incorporates feedback from staff on any health and safety issues which are reported to the Chief Executive regarding any necessary artions. Individual risk assessments are undertaken whert any vulnerability is biou8ht to the attention ol the Senior Managernent Team. Environmental Pollcy The Charity ha5 an Environmental Policy whith is r￿leWed annually. Bulk waste collection is separated into rècydable and non-retyclable waste with waste bins in the organisation also separated in rh¢s way. Staff operate their duties with the aim to be paperless. Utilising our doud-based case rT¥anagement System. All staff are attive in reducing waste and recycling in line with the environmental policy and ès50Ctated procedures. Prlnclpal Rlsks and UncÈrtaintles The Trustees have a risk management strategy invdving an annual review of the major risks to which the Charity is exposed and approval of systems and actions for managing and mitigating them. A Risk Register is produced, updated and reviewed at leè5t annually. The Charity has always operated ai risk of failing to achieve adequate income to pursue its objective5. Many funders do not commit to long term funding but at the present time the Charity has a number ol funders who are providing grants or contracts for two or three years giving more security than in some previous years. None of its incorne sources can be regarded a5 secure in the long term however and the Charity has to continually seek out new sources of fundin8_ The known risks are continually monitored and actively managed by the Senior Management Team and the Trustees. The key elements in the mana8ement of the risk tts income have been diversification of income sources. Day to day risks are relatively minor. Financial risks are minimised by the procedures in place for aurhori5ation of expenditure and commitments. All relevant Insurante cover is in place. Financial Control The Board rnonitors all aspects of financial performance and finanoal manègement through its quarterly meetings. It sets annual budgets and requires reporting against them at leasi Quarterly. It reviews internal financial management and reporting 3rran8ements at least annually. In terms of day to day finanoal control a comprehensNe and robust set ol finanaal procedures is in place. The tharity ernploys a Finance OKiter and a Finan￿ Assistant who manage the Charity's finances on a day to day basis via Sage Accountancy software. The accounts and financial operations a overseen by the Chief Executive and the Chartty's Treasufer. REFERENCE AND ADMINISTRATIVE DETAILS Re8lStered Company number 06830503 (Not specilied/Otherl Page 8 Communrty Law servi￿ INorthampton And County) Report of the Trustees for the Year Ended 31 March 2024 Registered Charity number 1128718 RegIste￿d offi 49-53 Hazelwood Road Northampton NNI ILG Trustées Sally Beard5WOrth Stephen john Hibbert Keith Moflitt lan Pears Ichairl Helen Reay Morcea Antoinette Walker Carmel Teresa Youn8 Company SÈcretary Mrs Sarah Hayle Auditors Harris & Co (Accountants) Ltd. Statutory Auditor 2 Pavilion Court 600 Pavilion Drive Northampton NN47SI STATEMENT OF TRUSTEES, RESPONSIBIUTIES The trustees (who are also the directors of Community Law Service (Northampton And County) for the purposes of tompany lawl are responsible for preparing the Reptsrt of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accountin8 Standards Iunited Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year whith give a true and fair view of rhe state of affairs of the charitable company 3n¢J of the incoming resources and application of resources, including the income and expen¢Jiture. of the charitable company for ihat period. In preparing those financial statements, the trustees are required to selett 5Ultable accountin8 policies and then apply them consistently.. observe the methods and principles in the Charity SORP,. make judgements ond estimate5 that are reasonable and prudent.. state whether applicable accounting standards have been ftsllowed. subjert to any material departures disclosed and explained in the financial statements- prepare the financial statements or? the going COn￿M basts unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accountin8 records which disdose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the finanoèl statements comply with the Companies Att 2006. They are also responsible lor safeguarding the assets of the charitèble company ènd hence for taking reasonable steps for the prevention and detection of fraud and other irre8ularities. Page 9 Communlty law Service INonhampton And Countyl Aeport of the Trustee5 for the Year Ended 31 March 20Z4 STA TEMENT OF TAUSTEE5' RESPONSIBIUTIES- contlnued In 50 Idr ds the Iru51ee5 are awarc Ihere is no rele¥ani avd+l Inlormatlon of which the charitable iompany's hudliors ère dnd Ihe tfilstees havo taken all %tQPs that Ihey Ou8hl to hdve IdkeTr to rnake thernsplvr4 .Iwarp ol any relev3ni audit information ¢ind to t51iiblish thai ihe a¥ditors are awaft of thai In1￿MatIon. AUDITORS The auditor5. Harn% & C(F IAccountènts1 Ild. Staiutory Audilor. will be Pfopovd lof rp 3PQOinim(•ni ai iht forthco￿ing Annu31 GenerAI Meetin8 Report ol ihe tru%ietrs. Inco￿(￿•tIng a sirateglc iEPDTt. approved ty order of tho. board of tfusiees. as Ihv comJcinv directors. on . signed on rhe board's behall by.. Mr lan Pears- Trusiee PaRe 10 Rèport of the Independent Audltor5 to the Trustee5 Ot Community Law Service INorthampton And County) Opinion We have audited the financial statements of Community law Service (Northampton And County) (the 'charitable company'l for the year ended 31 March 2024 which comprise the Statement of Financial Activities. the Statement of Financial Position, the Statement of Cash Flows and note5 to the financial statements. including a Summary of significant accounting ptslicies. The finanual reportin8 framework that ha5 been applied in their preparation is applicable law and United Kingdom Accountin8 Standards (United Kingdom Generally Accepted Accounting Prarticel. In our opinion the financial statements.. give a true and fair view of the Sta￿ of the charitable company's affairs as at 31 March 2024 and of it5 incoming resources and application ol resources. including its inc(me and expenditure. for the yeèrthen ended,. have been properly prepared in accordance with Un¢ed Kingdom Generally Accepted Accountin8 Prèctite.. and have been prepareil ¢n accordance with the requirements of the Companies Act 2006. Basls for oplnion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independernt of the tharitable company in accordante with the ethical requirements that are relevant to our audit ol the financial statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordarn￿ with these reouiretnents. We believe that the audit evidence we have obtained is suffioent and appropriate to provide a basis for our opinion. Concluslons ￿latIngtO g￿ne con¢ern In auditing the financial statements, we have concluded that the tiustee5' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we hève performed. we have not identified any material uncertainties relating to events OT conditions that. individually or collectNely, may cast significant doubt on the charitable compèny'5 ability to continue as a going concern lor a period of at leè51 twelve months from when the financial statement5 are authorised for issue. Our responslbilities and the responsibilities of the trustees wtth respert to going concern are described in the relevant sections of this report. Other Information The trustees are responsible for the other information. The other inforrnation comprises the information included in the Annual Report. other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on the financial ststements does not cover the other informaiion 3nd. except to the extent othèrwise explicitly stated in our report. we do rsot express any form of assurance conclusion thereon. In connertion with our audit of the financièl statements. our responsibility is to read the other information and, in doing $0, consider whether the other information is materially incon51Stent with the financial staternents or our knowled8e obtained in the audit or otherwse appears to be materially missrated. If we identify such material inconsistencies or apparent material misstètements. we are required to determine whether thi5 gives rise to a material misstatement in rhe financial statements themselves. If. based on the work we have performed, we conclude that there is a materièl rni55tatement of this other information. we are required to report that fact. We have nothing to report in thi5 regard. Matters on which we are required to report by exception We have riothing to report in respett of the following matters where the Charities IAccounts and Reports) Regulations 2008 requires us to report to you if. in our opinion.. the information gNen in the Report of the Trustees is inconsistent in any matèrial respect with the financial statements,. or the charitable cornpany has not kept adequate accounting records- or the financial statement5 aTe not in agreement witfv the accounting records and returns- or we have not received all the inltsrmatign and explanation5 we require for our audit. Pa8e 11 Report of the Independent Audrtors to the Trustees of Community Law service (Northampton And County) Responsibilltie5 of trustees As exp13ined more fully in the Statement of Trustees. Responsibilities. the trustees (who are a150 the direttors of the charitable company for the purposes of company lawl are responsible for the preparation of the finanaal statements and lor being Satisfied that they give a true and fair view, and lor such internal control as the trustee5 detemTrine is nete55ary to enable the preparation of finanoal statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustee5 are responsible for assessing the tharitable company'5 ability to continue as a going concern, disclosin& as applicable. matters related to going concern and using the goin8 concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations. or have no realistic alternative bur to do so. Our responslbllliies for the audlt of the finanaal statements We have been appointed as audittsrs under Section 144 01 the (hafities Att 2011 and report accordance with the Act and relevant regulations made or havin8 effett thereundef. Our objectives are to obtain reasonable as5u¥ance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error. and to issue a RerM)rt of the Independent Auditors th3t includes our opinion. Reasonable assurance is a high level ol assurance. but ts not a guarantee that an audit conducted In accordance with ISA5 IUKI will always detect a material misstatement when it exists. Mi5Statements can ar1￿ from fr3ud or error and are considered material if, indivtdually or in the 388re8ate, they could reasonably be expected to influence the economi¢ decisions of users taken on the basis of these finanoal statements. The extent to which our prO￿ureS are capable of detectin8 irregularities. indudin8 fraud is detailed bel0w.- We obtained an understandin8 of the legal and regulatory frameworks within which the charity operates. focusing on those laws and re8ul3tions that have a dirert effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this ¢ontext were the Charities Art 2011, United Kingdom Generally Accepted Accounting Practice and relevant Taxation legislation. We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be the override of controls by management, assessment of the ability to continue as a going concern and th understatement of revenue. Our audit procedures to respond to these risks included enquiries of management about their own identification and assessment of the ri5k5 of irregularities. sample testing on the postin8 of journol5. reviewing meeting minutes. regulatory correspondence and professional fees, review of bud8ets and post year end financial statements, detailed substantive testing on the completeness of income, and reviewin8 accounting estimates for biases. We will alsg review the regulatory Corresponden￿ with the Charity Commission. Owing to the Inhe￿nI limitations of on there is an unavoKdable risk that we may not have deterted some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordan￿ with atJditin8 Standard5. We are not responsible for preventing non-compliance and cannot be expected to detell non-compliance with all laws and regulations. These inherent limitations are particulady signifitant in the case of misstatement resulting from frèud as this rnay involve sophisticated schemes designed to avoid detection. induding deliberate failure to record transattions, collusion or the provision of intentional misrepresentations. A further description of our responsibilities for the audit of the finanual statements is lo(ated on the Financial Reporting Council's web51te at www.frc.org.uvauditoryesponsibilitie5. This description forms part of our Report ol the Independent Auditors. Page 12 Report of the Independent Auditors to the Trustees of Community Law Service INorthampton And County) Use of our report This report is made solely to the charitable company's trustees, as a body, in accordan￿ with Part 4 of the Charities (Accounts and Reportsl Regulètions 2008. Our audit work has been undertaken $0 that we might state to the charitable company's trustee5 those matters we are requireLI to slate to them in an auditor5, report and lor no other purpose. To the fullest extent pem)itted by law. we do not accept or assume responsibility to anyone other than the charitable company the table company's trustees as a body. for our audit work. for this report. or for the opinions we have forme A BFP FCA1Senior StatutoryAuditorl lor and on behalf of Harris & Co (Accountants) Ltd. Statutory Auditor Eligible to act as an auditor in temis of Section 1212 of the Companie5 Act 2fKJ6 2 Pavilion Court 600 Pavilion Drive Northampton NN4 75L 3 September 2024 Page 13 Community Law SeThice INorthampton And County) Statement of Financial Activr(iès for the Year Ended 31 March 2024 2024 Total funds 2023 Total funds Unrestricted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legaoes 3.886 5,581 Charitable activities Income from charitable actiwties 380.743 801.195 1.181.938 1,087.378 Other income 728 728 7,298 Totsl 385.357 801.195 1.186,552 1.100,257 EXPENDITURE ON Raising funds 16.386 16.386 13,275 Charitable actiwties Charitable artivities 437.943 648.972 1.086,915 1.119,178 Totsl 454,329 648,972 1.103.301 1.132.4S3 NET INCOMEIIEXPENDITUREI Transters betrmeen funds 168.9721 112.679 152.223 1112.6791 83.251 132,1961 14 Net movement in funds 43.707 39,544 83.251 132.1961 RECONCILIATION OF FUNDS Total funds brought forward 189.199 19.080 208,279 240.475 TOTAL FUNDS CARRIED FORWARD 232,906 58.624 291,S30 208,279 The notes forrn part of these finanoal statements Page 14 Communty Law Service (Northampton And Coynty} Statement of Finarlcial Posltion 31 March 2024 2024 Total fvnds 2023 Total funds Unrestricted Restrlcted fund fvnd Notes CURRENT ASSETS Debtors Cash at bank and In hand li 61,187 242.012 2.209 62.298 63,396 31M,310 59,238 213,197 303.199 64.507 367.706 272,435 CREDITORS Amounts falling due within one year 12 170.2931 15,8831 176.1761 164,1561 NET CURRENT ASSETS 232.￿6 58.624 291.530 208.279 TOTAL ASSETS LESS CURRENT UABIUTIES 232.￿6 58.624 291.530 208,279 NET ASSETS 232.￿6 58.624 291,530 208.279 FUNDS Unrestritted funds Restricted funds 14 232,906 58,624 189,199 19,080 TOTAL FUNDS 291.530 208,279 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have not deposited notice. pursuant to Section 476 of the Companies Aet 2Crf)6 requiring an audit of these financial statements. The trustees acknowledge their responsibilities for ensuring that the charrtable tompany keeps accountin8 records that comply with SÈcbons 386 and 387 01 the Companies Art 2006 and preparin8 financial statements which give a true and fair View of the state of affairs ol the tharitable company a5 at the end of each financial year and of its surplus or deficit for each finanual year in accordance wirh the requirements of Settiotss 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relatin8 to financial statements. 50 far 35 applicable to the charitable companv. Ibl These financial statements have been audited unijer the requ*rements of Sertion 145 of the Charrcies Att 2011. The note5 form part of these financial sratements Pège 15 continued... Community law ServKe INorth¥npton Al￿ County) statement of Financial Position- continued 31 March 2024 $1.l%ements were approved by the 8oard ol Tru51eeS and duthorised for and were sened OTr it5 be.hall by.. 15SUQ On Mr lèn Pedrs- Truslee Mr Keilh Molliil Truslte The notes ltrm part ol IhesE financial 5tDtemonts PJ8e 16 Communlty Law Se￿iCe (Northampton And Covnty) Statément of Cash Flows for the Year Ended 31 March 2024 2024 2023 Notes Cash flows from opèrating aclivities Cash generated from operations 91,113 157,8501 Net cash provided by/lused inl operatin8 aCtivr(ies 91,113 157.8501 Change in cash and cash equfvalents in the reporting period Cash and cash e4ui¥alents at the be8innln8 of the reporting period 91.113 157,8501 213,197 271,047 Cash and cash equivalents at the end of the reportin8 perlod 304.310 213,197 The notes form part of these financial statements Page 17 Community Law Seryice (Northampton And County) Notes to the Statement of Cash Flows for the Yeai Ended 31 March 2024 RECONCILIATION OF NET INCOMEIIEXPENDITUREI TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net income/(ex￿nd1ty[eI for the reportln8 period las perthÈ Statement of F5nancial Activities) Adjustments for: Ilntre8selldecrease in debtors Increaselldecreasel in creditors 83.251 132,1961 14,1581 12,020 8,252 133,9061 Nèt cash provided byllused inl Opèrat￿n$ 91,113 157.8501 ANALYSIS OF CHANGES IN NET FUNDS At 114123 Cash flow At 3113124 Net cash Cash at bank and in hand 213.197 91,113 304.310 213.197 91.113 304,310 Total 213,197 91,113 304,310 The notes fomi part of these finanoal Statements Page 18 Community law Service (Northampton And County) Notes to the Financial Ststements for the Yèaf Ended 31 Marth 2024 ACCOUNTING POLiaES Basls of preparln8 the financial statements The financial statements of the charitoble company. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accountin8 and Reportin8 by Charities.. StaternÈnt of Recornmended Practice applicable to charities preparin6 their account5 in accordance with the Financial Reporting Standard applicable in the LIK and Republic of Ireland IFRS 1021 leffettive l January 20191,, Financial Reporting Standard 102 Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Companies Act 2006. The financial 5taternents have been prepared under the historical cost convention. Intomo All income 15 reco8ni5ed in the Statement of Financial Activities once the charity has entitlement tts the fvnds, it is probable that the income will be feceived and the amount can be measured reliablv. ExpenditurÈ abilities are reeognised as expenditure as soon a5 there 15 a legal or construttive tsb1igation committing the charity to that expenditure, r( is probable that a transfef ol economic benefit5 will be required in settlement and the arn￿nt ol the obligation can be measured ieliably. Expendityre is accounted lor on an accrua15 b?515 and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular he3din8S they have been allocated to activities on a basis consistent with the use of resources. Taxation The charity is exempt from corporation tax on its charitable activitie> Fund accountlnK Unrestricted funds can be used in accordance with the tharitable objettives ai the discretion of the trustees. Restricted funds can onty be used for particular restricted purposes within the object5 01 the charity- Restrictions arise when specified bythe donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is induded in the notes to the financial statements. Pension ￿sts and other post.retirÈment beneffts Community Law Service INorthampton & County) is a participating employer with the Pen5ion5 Trust's Growth P13n providing benefits based on final pensionable pay. Contributions to the scheme are charged to the profit and loss account $0 as to spread the cost of pensions over employees. working lives at the charity. Flnancial instruments Cash and cash equivèlents in the statement of finanoal position comprise cash at banks and in hand and shori term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interèst rate and receivable or payable within one year are recorded at transaction price. Any losse5 arising Irom impairment are reco8nised in the statement of comprehensive income under administrative expenses. Financial liabilities and equity instruments are classified according to Ihe Substan￿ of the contractua arrangement5 entered into. An equity instrument is any crjntract ihat evidences a residual interest in the assets ol the entity after deducbn8 all tsf its financial liabilities. Page 19 continued... Communhy Law Servlce (Northafflpton And County) Notes to thè Financial Ststernents- continued for the Year Ended 31 March 2024 ACCOUNTING POUCIES- continued Financial instruments Icontinuedl Where the contractual obligations of financial instruments are equivalent ro a similar debi instrument, those financial instruments are classed as finanoal liabilities. Financial liabilities are presented as such in the balance shèet. Finance costs and sain5 or losses relating to financial liabilities are induded in the SOFA. Finance costs are calculateé so as to produce a ttsnstant rate of return on the outstanding liability. Work in progTe5S Work in progress is work carried our at the year end but not invol￿￿ prior to the balance sheet date. Work in progress is valued at the lower of net realisable value and cost. DONATION5 AND LEGACIES 2024 2023 Donations Grants 1.774 2.112 2,169 3.412 3,886 5.581 Grants received. induded in the above. are as follows= 2024 2023 Grant 2,112 3,412 Page 20 continued.. Community Law Service INorthampton And County) Notes to the Financial Statements- continued for the Year Ended 31 March 2024 INCOME FROM CHARITABLE ACTIVITIES 2024 2023 Legal Aid Agency fixed fee income Legal Aid A8ency certificated work Legal Aid Agency Housing Possession Cwrt Duty Scheme incomè Immigration Advice serV￿Ce fixed fees Money and Pensions Service IMaPSI Brit15h Gas Energy Trust IBGETI National Grid's Warm Homes Fund Northamptonshire Rights and Equality Council Restore Northampton Weston Favell Foodbank Institute of Money Advisers West Northamptonshire Council IFormerly Northampton Borough Councill North Northamptonshire Council North Northamptonshire Counol Northamptonshire Community Foundation Public Health NESS WNC Money Advice Northampton Town Council The A B Charitable Trust Northampton Hope Centre WN Energy Advice Service NNC Energy Advice Training Income Legal Aid AgenLy- HLPAS justice Together Access to Justice Foundation 61.336 15,612 22,538 28,433 236,135 193,296 99.723 3.676 8.4C 29.272 19.152 61.890 4,0(KJ 50,0 7,244 58,362 15,300 50,729 41.667 276,680 168.767 83,989 7,353 1,954 11,424 49,462 61,80D 5.000 50,ODO 5.444 199.447 69.545 9.016 20,000 15.443 37.5(K 5,919 16.050 57.460 35,850 74,448 1,181.938 1,087.378 Page 21 continued... Community Law Service (Northampton ArKI County) Notes to the Financial Statefflents- tontinued for the Year Ended 31 March 2024 RAISING FUNDS Raising donations and legacies 2024 2023 Staff costs 16,386 13.275 CHARITABLE AcllviTIES COSTS Support CQ5ts15èe note 61 Direct Costs Totsls Charitable activities 860.053 226,862 1.086,915 SUPPORT COSTS Inlormail¢)n techno108y Managernent Flnance Charitable activitie5 175.083 807 19,485 Human resources Governance costs Other Totsls Charitable activities 1,450 14.879 15.158 226,862 Support costs, induded in the above. are as follows.. 2024 Charitsble activities 2023 Total activiiies Wages Social security Pensions Rates and water Insurancè Light and heat 65,777 5,729 3.270 754 6,950 11,472 39.220 2,261 1.771 1,997 6,453 10,959 k 51 Advertising Sundries Rent Premi5e5 Expenses Repairs and renewals Office Equipment Bank char8es Computing Expense Payroll processing Non recoverable VAT 4,474 5,543 45,000 22,674 1.685 1.755 807 19.485 1,450 14,879 4,632 2,491 43,753 31.825 762 319 973 21,352 4,660 59,234 Carried forward 211.704 232,662 Pa8e 22 continued... Community Law servi￿ (Northarnpton And County) Notes to thè Financial Ststements- continu for the Year Ended 31 March 2024 SUPPORT COSTS- continued 2024 Charitable activitie5 2023 Total a¢tivti*S Brought forward Auditors, remuneration Auditors, remuneration for non audit work Legal fees 211.704 5,413 232,662 5,200 613 9.591 9,745 226,862 248.066 NET INCOMEIIEXPENDITUREI Net incomellexpenditurel is stated after chargin¥Jlcreditin81= 2024 2023 Audiotr's remuneration Auditors, remuneration for non audit work 5.413 5,200 613 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustee5' expenses There were no trustees. eMpense5 paid for the year ended 31 March 2024 nor lor the year endeil 31 March 2023. STAFF COSTS 2024 2023 Wages and salaries Social security costs Other pension costs 754.634 57,595 36,213 641,762 43,369 30,835 848,442 715,966 The average monthly number of employees during the year was as follows.- 2024 33 2023 31 Advisory and Support No employees received emoluments in excess of £60.000. The key management personnel are the trustees and the Chief Executyve. The salaries paid to kev management personnel In the year amounted to £49.IS9. Page 23 continued... Communlty Law Servl¢e (Northampton And Countyl Notes to the Financial Statemènts. continued lor the Year Ended 31 March 2024 io. COMPARATIVES FOR THE STATEMENT OF FINANCIALACTIVITIES Unrestricted fund Restricted fund Total funds INCOME AND ENDOWMENfs FROM Donations and legacies 5.581 5.581 Charitable actlvltles Income from charitable actNities 336.627 750,751 1,087.378 Other income 7.298 7,298 Totsl 349.506 750,751 1,100.257 EXPENtMTURE ON Raising funds 13.275 13.275 Charitable ac¢i¥ltles Charitable activitie5 461.143 658.035 1.119.178 Total 474,418 658,035 1,132,453 NET INCOMEIIEXPENDITUREI 1124,9121 110.552 92,716 1110,5521 132.1961 Transfers between funds Net movement in fvnds 114.3601 117,8361 132,1961 RECONaLIATION OF FUNDS Total funds brought forward 203,559 36,916 240,475 TOTAL FUNDS CARRIED FORWARD 189.199 19.080 208,279 ii. OEBTORS: AMOUNTS FALLING DUE WJThIN ONE YEAR 2024 2023 Trade debtors Work in pro8res5 Other debtors VAT Prepayments and aterued income 21.001 25,975 2.231 20,571 14,265 272 994 23,136 14,189 63.396 59,238 Page 24 continued... Community Lawservice (Northarnpton And County) Notes to the FSnancial Statements- continued for the Year Ended 31 March 2024 CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2024 2023 Trade creditors Social security and other tsxes VAT Other creditors Pension Accruals and deferred income 573 13.622 9.111 3,184 5,892 43.794 1,617 12,558 1,916 306 47,759 76.176 64,156 Included within accruals and deferred income is deferred income of £35,47812023.. £40.8031 that relates to contracted income invoieed tn 2023124 relatin8 to work to be carried out during 2024125. Balance as at 31 March 2023 Amount released to incoming resourte5 Amounr deferred in year 40.803 140.8031 35.478 Balante as at 31 March 2024 35,478 13. LEA51NG AGREEMENTS Minimum lease payments under non-cancellable operating lease5 fall due as foll¢)ws- 2024 2023 Within one year Between one and fNe years 45,￿ts 11,250 45,000 56.250 56.250 101,250 Page 25 continued... Community Law Servl¢e INorlhampton And County) Notes to the Financial Statements- Continued foi the Year Ended 31 March 2024 14. MOVEMENTIN FUNDS Transfer between At funds 31.03.2024 Net movemenl in fvnds At 31.03.2023 Unrestr*ted fund5 General Fund Immigration Advice Service Fixed Fees North Northampton Council (Formerly ENCI West Northèmpton Council I formally NBCI Restore Northampton 108,945 1174,7961 121.230 5S.379 7.803 16.775 16,2351 18.343 10.028 24.814 34,842 61.8(KJ 623 61.890 2,345 123,690 652 12.3161 Total unrestritted lunds 189.199 168.9721 112,679 232.906 Resiricted funds Weston Favell Foodbank Money and Pension Serw 5.740 11,4951 12.9281 1,317 IMaPSI Financial Health & WellBeiFb8 Service IBGETI NCF IWNCI Household Support Fund Northampton Energy Savings Service INational Grid's Warm Homes Fund) Public Health- NESS YEAR 5 Nationwide Building Societv BGET Local Response Fund WN Money Advice Justice To8ether Immigration Northarrpton Town Council Northamptonshire Comrnunity Foundation The Acce5S to Justice Foundation Northampton Hope Centre WN Energy Advice NNC Energy Advice 25.204 125,1401 402 22.368 120.8801 1,890 3,750 13.oc(II 12501 500 3.664 4,340 994 190 3.664 1.331 13.311 19851 11181 31.568 9.787 4.959 116.3201 72 13.114 285 4.196 118,4541 19.5021 17631 124 19.315 10.209 15,102 5,874 124 5,373 10,209 10,602 5.874 113,9421 14.5CX)I Total restri(trd funds 152.223 1112.6791 58.624 Total lunds 208279 83,251 291.530 Page 26 continued... Community Law 5èr¥ice (Northampton And County) Notes to the Financial Statements- contlnuèd for the Year Ended 31 March 2024 14. MOVEMENT IN FUNDS. contlnued Net movement in funds, tncluded in the above are as follow5.. Incoming resources Resources Movement in funds expended Unrestricted funds General Fund Immi8ration Advice ser¥￿e Fixed Fee5 North Northampton Council (Formerly ENCI West Northampton Council I fom)allv NBC) Restore Northampton 232.957 32,110 407.753 15.335 1174,7961 16,775 50.0 25.186 24,814 61.890 8.4th) 61,890 2.345 6.055 Totsl unrestricted funds 38S.357 454,329 168.9721 Restrfrted funds Weston Favell Foodbank Money and Pension servi￿ IMaPSI Financial Health & WellBeing Service 18GETI NCF IWNCI Household Support Fund Northampton Energy Savings Service (National Grid's Warm Home5 Fund) Publie Health NESS YEAR 5 Nationwide Building Sooety BGET Local Response Fund WN Money Advice justice Together Immigration Northampton Town Council Northamptonshire Community Foundation The Access to Justice Foundation Northampton Hope Centre WN Ener8y Advice NNC Energy Advice 29.273 236.135 30,768 210,931 11,4951 25.204 191,884 169.516 3,0 22,368 13.0001 99.723 86,412 985 1.530 37,977 26.063 4.057 7.119 13.311 198SI 11181 31.568 9,787 4,959 124 1,412 69.545 35.850 9.016 7.243 62.252 15.443 37,5C 5,919 42,937 5,234 22.398 45 19,315 10.209 15,102 5,874 Total restricted funds 801.195 648.972 152,223 Total funds 1.186,552 1.103.301 83,251 Page 27 continued... Communlty Law SeNice (Northampton And County) Notes to the Financial Statements- conilnued for the Year Ended 31 March 2024 14. MOVEMENT IN FUNDS- contlnued Net movement in Transfers between funds funds At 114122 At 31103123 Unrestrirted lund5 General fund Immigration Advice Service Fixed Fees West Northampton Council I formally NBQ North Northampton Council IFormerly ENCI Restore 203.559 1205.1681 7.805 110,552 108,943 7,805 61.8C 61,800 10.028 623 10,028 623 203.559 1124.9121 110,552 189,199 Restricted funds Money and Pension Service IMaPS1 Financi81 Health & Well8eing Seryice IBGETI Northampton Energy Savings Service INational Grid's Warm Homes Fund) Nationwide Building Sooetv BGET Local Response Fund Weston Favell Foodbank Public Health NESS NNC Household Support Fund 38,638 138.6381 6.637 17,751 123.9861 402 27.960 2.319 iio.iiii 11.3251 190 6.593 36,980 114.1851 3,664 994 190 5,740 4,340 3,750 18531 132,6401 12501 36.916 92.716 1110,5521 19,080 Total funds 240.475 132,1961 208,279 Page 28 continued... Communlty Law Serylce (Northampton And County) Notes to the Fin3n) 139.9721 10,028 61,8CKJ 1,954 61,800 623 11.3311 349.506 1474.4181 1124.9121 Rèstricted funds Money and Pension Service IMaPSI Financial Health & Well8ein8 Service IBGETI Northampton Energy Savings Servi (National Grid's Warm Homes Fund) Nationwide Building Sooety BGET Local Response Fund Weston Favell Foodbank Public Health NESS NCF IWMCI Household Support Fund NNC Household Support Fund 276.680 1238,0421 38.638 167.225 1149,4741 17,751 83.989 194,1001 11,3251 11,3501 14,8311 1162.4671 15,4461 11,0001 iio,iiii 11.3251 190 6.593 36 980 L540 11.424 199,447 5.446 4.000 750,751 1658.0351 92,716 Totsl tunds I.1￿.257 1.132A53 132.1961 Page 29 continued... Community Law servi￿ (Northampton And County) Notes to the Financial Statements- continued for the Year Ended 31 March 2024 15. EMPLOYEE BENEFIT OBLIGATIONS The company participates in the scheme. a multi-employer scheme which provides benefits to some 1,300 non-associated participating employers. The scheme is 3 defined benefit scheme in the UK. It is not possible for the Company to obtain sufficient infomiation tts enable it to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as 3 defined contribution %heme. The scheme is subject to the fundin8 legislation outlined in the Pensions Act 2004 which came into force on 30 December 2005. This, together wtth documents issued by the Pensions Re8ulator and Technical Actuarial Stsndards issued by the Financial Reportin8 Council. set out the framework for fundin8 defined benefit occupational pension schemes in the UK. The scheme is classified as a 'last-man standing arrangemeni.. Therefore the compèny is potentl8lly liable for other p3rticipatin8 employers, obli8ations it those employers are unable to meet their share of the scheme deficit fdlowin8 Wlthdrawal from the scheme. Participating employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the stheme. A full actuarial valuation for the scheme was carried out at 30 September 2020. This valuaiion showed èssets 01 £800.3m, liabilities of £831.9m and a deficit of £31.6m. To eliminate this funding shortf311, the Trustee has asked the participating employer5 to pay additional contributions to the scheme as follows.. Deficlt ContrIb￿l0￿$ From l April 2022 to 31 January 2025- £3,312.000 pei annum (payable monthlvl Unless a concession has been agreed with the Trustee the tem to 31 January 2025 applies. Note that the scherne's previous valuation was carrsed out with an effeaNe dale of 30 September 2017. This valuation showed assets of £794.9m. liabiircie5 of £926.4m and a deficit of £131.Sm. To eliminate this fundin8 shortfall, the Trustee asked the participating ernployers to pay additional contributions to the scheme as follows-. Defitit contributions (payable monthly and increasing by 3% each on From l April 2019 to 30 September 2025= £11.243.¢XK) per annum The recovery plan colltribution5 are allocated to eath partiopating employer in line with their estimated share of the Series l and Series 2 scheme liabilities. Where the scheme is in deficit and where the company has agreed to a deficit funding arrangement the company recognises a liability for this obligation. The amount reco8nised 15 the net present value ol the deficit reduction contributions payable under the agreement that relates to the deficit. The present value 15 calculated using the discount rate detailed in these disclosures. The unwinding of the discount rate is reeogni5ed as a finance cost. PRESENTVALUES OF PROVISION 31 March 2024 31 March 2023 31 March 2022 Present value of provision 649 1.389 2.178 Pa8e 30 continue¢S... Communlty Law servi￿ (Northampton And County) Notes io the Financial Statements- continued frjr thè Year Ended 31 March 2024 15. EMPLOYEE BENEFIT OBLIGATIONS- continued RECONCIUATION OF OPENING AND CLOSING PROVISION5 31 March 2024 31 March 2023 Provision at start of peri(rfl Unwinding of the disctsunt factor linterett expense) Deficit contribution paid Remeasurement5- impact of any change in assumptions Remeasurernents- amendments to the contribution schedule Provision at end of period 1.389 54 17941 2,178 42 17941 1371 649 1,389 INCOME AND EXPENDITURE IMPACT 31 March 2024 31 Marth 2023 Interest expense Remeasurement5- impact OF any ch3n8e in assumptions Remeasurements- amendments to the contribution schedule Contributions paid in respert of future Sery1￿. Costs recognised in income and expendtiure account 54 42 137 'includes defined contribution schemes and future servitr contributions li.e. exduding any deficit reduction payments) to defined benefit schemes which are treated as delined contribution schemes. To be completed by the cornpanv. 31 Maith 2024 31 March 2023 31 March 2022 % annurn % per annum % per annum Rate of discount 5.31 5.52 2.35 The discount rates shown above are the equivalent single discount rates which. when used to discount the future recovery plan coniributions due. would give the same results as usin8 a full AA corporète bond yield curve to discount the same iecovery plan contributions. The following schedule detsils the deficit contributions agreed between the company and the scheme at each year end period.. Page 31 continued... Community Law se￿(* (Northampton And County) Notes tts the Financial Statements- tontinued for the Year Ended 31 Marth 2024 15. EMPLOYEE BENEFIT OBUGATIONS- continued DEFICIT CONTRI8LmONS SCHEDUiE 31 March 2024 31 March 2023 31 March 2023 Year endin8 Year I Year 2 Year 3 661 794 661 794 794 661 16. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2024. 17, ULTIMATE CONTROLUNG PARTY The Charity has been under the control of its MaA4ement Committee throughotrt the year. Details of the Management Committee are shown within the report of thetrustees. Pa8e 32 Community Law Service (Northampton And County) Detailed Statement of Firtancial Artlvitles for the Year Ended 31 March 2024 2024 2023 INCOME AND ENDOWMENTS Donatlons and le8a¢ièS Donation5 Grants 1.774 2,112 2,169 3.412 3,886 5,581 Charitsble a¢tlvTtres Legal Aid Agency- fixed fee Legal Aid Agency certificated Legal Aid Agency Housing Immigration Advice Service Money Advice Service IEMMAI British Gas Energy Trust N2tional Grid Warm Homes Fund NREC Restore Weston Favell Foodbank Institute of Money advisors Northampton Borough Council North Northamptonshire Council North Northamptonshire Council Northamptonshire Community Foundation Public health NES5 WNC Money Advice Northampton Town Council The A B Charitable Trust Northampton Hope Centre WN Energy Advice Service NNC Energy Advice Training Income Legal Aid Agency- HLPAS Justice Together Immigration Acces5 to justi￿ Foundation 61.336 15,612 22,538 28,433 236.135 193.296 99.723 3.676 8,400 29.272 19.152 61,890 4.000 50.000 7,244 58,362 15,300 50,729 41,667 276,680 168,767 83,989 7,353 1,954 11,424 49,462 61.800 5.000 50,000 5.444 199.447 69,545 9,016 20,1X)O 15,443 37,500 5,919 16,050 57,460 35,850 74,448 1.181,938 1,087.378 Other intome Funds TF- Parkin8 Spaces Other income 728 2.275 5.023 728 7,298 Total incoming resources 1.186,552 1,100,257 This page does not forrn part of the statutory financial statement5 Page 33 Comrnunity Law Se￿￿ (Northampton And County) Detailed Statemènt of Financial Activities for the Year Ended 31 March 2024 2024 2023 EXPENiYTURE Raising donations and legacie5 Wages Social security Pensions 14,148 1.534 704 11,418 1.287 570 16.386 13,275 Charitsble a¢tivitle5 Wages Social security Pensions Telephone Postage and stationery Staff and volunteer travel Staff training and Welfare Payment to parrners Reference book5 and literature Subscription Ernergency fund Fuel top up payments 674,709 50,332 32,239 7,365 11,128 11,607 4.128 62,159 634 5,752 59L124 39,821 28,494 7,577 8,499 12,416 10,321 150,309 1,400 4,470 16,519 162 860,053 871.112 Support COSt5 Management Wages Social securitv Pensions Rates and water Insurance 65.777 5,729 3.270 754 6,950 39,220 2,261 1,771 1,997 6,453 E 11 Light and heat Advertising Sundries Rent Prèmises Expense5 Repairs and renewals Office Equipment 11,472 4,474 5,543 45,OLKI 22,674 1.685 1.755 10,959 4,632 2.491 43,753 31,825 762 319 175,083 146.443 Flnance 8ank charges 807 973 Informatlon technology Computing Expense 19.485 21,352 Thls page does not form part of the statutory financial statements Page 34 COmmun￿V Law Ser¥i¢e (Northarnpton And County) Detailed Statement of Flnancial Activrties for the Year Ended 31 March 2024 2024 2023 Information technology Human iesources Payroll processing 1.450 4.660 Other Non recoverable VAT 14.879 59,234 Governance costs Auditors. remuneration Auditors, remuneratitsn for non audil work Legal fees 5,413 5,200 613 9,591 9,745 15,158 15.404 Total resources expended 1.103,301 1,132.453 Nèt Incomellexpènditure) 83,251 132.1961 This page does not form part of the statutoryfinanoal statements Page 35