REGISTERED COMPANYNUM8ER.. 06830503 REGISTERED CHARITY NUMBER.. 1128718 Report c*the Tw5tees and Finanoal Statémontsfor the YearEnded 31 Marth 2025 Community Law ser (Northampton And Countyl Harris & Co IAc£ountsntsl Ltd. Stalutory Auditor 2 Pavilion Court 6(K> Pavilion Drwe Northampton NN4 7SL 13 SEP 1025
Commuriity Law Seryice (Northarnpton And County) Cont¢nts of the Flftandal Staiemer forthe Year Ended 31 Marrh 2025 Report of the Trystees I to 9 Report of the Independent Auditors io to 11 St•tÈment of FlnancSal Actlvities 12 Staternent of FinaNlal Position 13 statement of Cash Flow5 14 Notesto the Statement of Cash Row5 15 Notes to the Financlal Statemer 16 to 27 Detailed StsternÉtht of Flnandal Acllvlties 28 to 30
ComFnunity Law ServKe It4orthanwton And Countyl Report of the Trustees forthe Year Ended 31 Marth 2025 The trustees wFk) a also diTector5 of the charrty for the purse9 of tlE Companies Act 21J]6. present their report wlth the financial statements of the chartty fof the year ended 31 March 2025. The trustees have ath)pted the provtsions of Accounting and Reporting by Charities.. Staternent of Recomwtnded Prartice applicable to charities preparing iheir accounts in accordance with the Financial Reporting Standartl applicable in the UK and Republic of Irend IFRS 1021 leffettNe ljanuary 20191. 08JECT]VES AND AcnwMES Prlnclpal alms The Object5 of Cornmunity Law SeNice INorthampton and Countyl. hereafter referred to as Community Law Service or the Charity a5 appropriate, are to promote any charitable wrp05e for the benefrt of the publK. irKludiThg the advancemem of education, the yotection of health and the relief of poverty, sitkness and distress. This objective is a£hVed thiough the provision ol Social Wetfare law advice. casework, representation, training and consultsncy Services currently In the fields of Welfare Benefits. Debt. Housin& Immigratn and also through the provi5i0n of Fuel Poverty advice and support. An end-t(Fend seNice is provided to ensure the best P0555ble outcome for clEnts. The Charrty delivers a range of services for local communities and has a diverse fundlng base wr(h resources focused ori supwrting VLtlnerable Clnt groups through 3 mixed model of Service delivery to prorTh)te equality of acce55. well-develo partnerships and referral arrangements are in place wlth a vlide range of agencies across Northamptonsh1 and into 5urroundiry countie& Publlc BÈnefit The Trustee5 have fegard to the Charity Commission's public benelit guidance in all their decision- making. This Annual RetK)rt contsins detsi15 of how the Charlty's purposes have been Carried olOrthe public benefft. The Charity's actwities aTe focused on enabling people to access social welfère ade to help them resofve problems that ale affecbng their qa1[ty ol life. This 15 done through offering timely access to advicÈ whith tan have benefits beyond the alleviatn of specrfic linancval or other problerns. This includes protection of physical and mental health and well-bein& as lack of acce55 to advice when reeded can resutt in probkrns escalatin& at increasing cost to the individual and often, to third parties and to the publK purse. In 2024125 Comrnunrty Law Service has provided specialist advice to 6,284 peop, ensuring they have realised their rights and had access to justice. 98% of £IntS rated the service received as excellent or very good, indicatin8 high quality advKe and high levels of saJsfartion: dnt feedback also showed 73% of ¢Ints felt thelr health had been protected or irnproved as a result of the atfvice received. Strategy & Plans The Trustees review the ChariW5 objectives perdICal in the cortext of updating thr Busine55 Pn and StrategK Plan. This is done bi4nnualty. An Annual Plan reflerting the current Business Plan and resources is made for each fifiancial year in parallel with the setting of annual budgets. The Annual Plan is revw4ed Quarter to assess perforn1ae agasnst targets and the budget Is subjett to qU3rterly review of income against expenditure and a Var7n¢e anasiS. A strateC Plan exists to guide bn8 term development. Page I
Community Law Service (Northampton And CoLFntyl Report ofthe TNstees forthe Year Ended 31 March 1025 08JEcfivES AND AcnviTIES AchieverneTrt and PerfomTran This year the Charity. like rnany other5. has Corfinued to see unprecedenied demand on seryice5. With finite resource5, and needing to protect the wellbeing of siaff, the resuk of the hi8h demand is ars ¢rKrease in waiting times for appointments. These have often been in excess of 4 weeks, and peaking at 7 weeks periodically particuLirly for benefit and debt advice, as the cost-of-living crisis continues. Due to inCa$lnÉ lovels of non-attendance for appointments. changes We made to ix)ok appointments only 2 weets ahead. This results i clients being held on a waiting list for lonEer. has reSue in a significant reductN)n in no-shows, meaning the charity's lirnited resources are better used. The Charlty has a strategic aim of Increasin8 capacity in the advice sector. including developing new stalf to delNer much needed advice. This year has seen Preparatn5 for the Charity'5 first Solicitor Regulation Authortty ISRA) approved soIKthr training contracts Thls has been made possible thanks to a grant from the Legal EdUCatTr Foundation's Justlce First Fellowship and following approval Irom the SRA to be an approved training provider. RecWitnI is completed and the trainee solKitor commerces ¥rk from April 2025. In April, the Charity was also successful in curng funding frorn West Northamptonshire COU11 for our lrnrDigration AdvKe teatn, which brlngs valuable resources to offer free imrnigration advice to local re5idernts. W¢thin thi5 funding was a part time trèinee post to work in the Charity's Immigration Team which directly helps tt> develop much needed tapacrty. The aim is for this to be a training ground to build capacity and forthe p05t holder to become an accredited a<knser wrthin the 2 year lifespan of thE grant The Charity's long standing reLitionship wtth tl Brr(ish Gas Energy Tn&st continued into it's tenth year this year. starting delivery on a new 2 year gr8nt. Through the year this fundine has enabled athice to i provided to 1166 lotal households, dealing with 8lrnost 3500 indwidual matters. securing aditn31 incOff of over £4.7million and rnanaging debts totallinE EIO.9million. Community Law Service is extretnely 8rateful to have such term support from the Brttish Gas Erergy Trust The start of the year also saw the Charity secure strategic advice grants frorn both North and West Northamptonshire. in collaboration with k)tal Citizens AdvKe groups. Athough a LatIVelY small portion of overall irKorT. it provides an e55ential financial grounding on which new funding can be leveraged. In June the Charity was re-awarded a Housi Legal Aid Contracr. ak)ng wrth the newer Housin8 Loss Prevention A(fvice Service which cove15 casework for people who have not Pre¥u5 had substaThtNe court hearing for the matter in question, and for in<ourt, on ihe day advice and representation. The Housine Loss preVentn AdTrrice Service is extremely valuable for peop needin£ advice as thi4 is not means tested,. thi5 provides Improved access to justice and advice for those on a low income but whose income 15 just above the Ilowl threshold for Legal Help. The in<ourt elernent of this contract has nabd 904 people to access on the day acfvice and representation. addition, Legal Aid ha5 lunded athice and casework 10 583 people (including representation at an additional 373 court hearlngsl. Two round5 of the Government'5 Household &Jpp)rt Fund ha¥e enaNed the (hartty to delfver small arnounts of terEfit and energy athice, as well as funding wraparound SUPPDrt for clients Includi emergency fvel vThJchers an¢J small items to reduce energy usage, such as alr fryers. In ottober the Charity was honoured to bÈ named Charity of the Year at the NNBN awards. The Tecognition for the signrficant hard work of the 3m, and the far-reaching impact of the Charty's workfor the many peop who are 5UPW)rted. 15 very welcome. January Saw an award ol n$tritted funds from AB CharitsNe Trust. The Chartty is eXtrerne grateful for thi5, as it gives flexibility to spend the funds on what the Charity needs thcough the year- so additior1 staff trainin& capacity for attendance at the many networkin8 meetlngs. freeing up supeThisors frorn SO casework to lotus on strategy or YJPFrf)rtirtg new stsff and other vltal. but often unfunded work. In February, the Charity had a gont award from the AccelerateLI Response Fund, to build on our relationship wrth Northamptonshife Carers Association. The focus of thi5 IS to identtfy and athise new UApaid carers a5 5(x)n as po55ible to avoid escalation of problem5. This work will cornrnence In the newfinanclal year. Recognising the growing need for advice and casework to challenge benefit dea5ions and advise OTr s¢xial security tribunals, a SUC551 gfant was secured frorn The Henry Smith Chartty to fvnd a fijll time befit adviser. This Comffre in January 2025 and has so far delivered IS complex tenefit challenge cases. Happily. rnany projects and services have continued In thisyeai from the L35t. Page 2
Comrnvnity L4wServi¢e INorthampton And County) Report ol the Trustees lor the Year Ended 31 M¥ch 2025 The East Midlanés Immigration Network has continued in earnest and has seen Community Law SeNice advise 99 people. Indications are that this project funding will continue for severèl years to corne. which would be excellent. The lrntni8ration not-for-prolit fee-payin8 service continues and has provided irnmigration a(fvice and casework to 32 people who had suffKient funds to pay. Fees generated this vear have enabled the continued employrnent of valuable authorised immigration atfvisers. There s a natiopal shortage of iMMration advice. and such irnmigrat advisers are a valuable asset to our county. The Charw's debt advice teaTn ha5 continved their excellent work delNering speckalist debt advice on the Government's Money and Pensions SeIce contract, as part of East Midlands Money A(fvice Group. The team have a8ain consistently reached the 85% threshold score on their files for quality. the a55e5sment for which is very rigorous. The debt tearn has advised 972 clients this year with this funding. and a further 220 under a variety of other fundin& managing debt of E28.971.492. The Charity is now in year 2 of a 3-yeaT grant from West Northamptonshlre Counol tts deliver an energy advice rvitÈ to residents in the West, in partnership with Care and Repair. This Pfoject hès seen Communrty Law Se1¢@ provide essential enef8y and money advice to 361 unique people locally. Work at Weston Fovell Foodbank h8s continued at full pace. Community Law SeThice has continued to attend the foodbank when open to the public each week. and Trussell Trust increase the fundsng to enable a lull time post to delNer the advKe. 323 foodbank users have received specialist advice which has secured total adilttiofial incorne of £1.331,073 and manage debt totalling £191.406. The Community Tralning Partnership. a tsoining programme delNering bitesize training 5e5sitsns to upskill fronuine workers and volunteers working In West Northamptonshire supporting housÈhohls facng hafd5hip. This year ts the second year of this excellent project, funded by West NorthamptOn5hire cou11. The Hope CentTe is the lead partner. working with Cornmunity Law Service. As at end February 2025 thÈre have been 1351 regi5tr3tKJns on the training portal. leading to 199) attendance5 acros$ 137 separate training sessions147 uniquel, with a total of 270 houT5 of training delNered. The Charity secured an 18-month grantfrom The Access tojustite Foundat)n'5 IATJFI"Improving Outcomes Through Legal SeNices" grant round to work in community18rders acr055 West Northamptonshire. colktrK)rating with The HO[ Centre in supporting those corning to the larders who were expÈriencing hardship. This Èrant funded 1.5 lull time egu1vaTrt advisers. The value of having advKe 'on site. is 5iÈnifitant, improving acce55 and quickty building rapwrt with Clnts. Something which we have continued to See evidence of at our ongoing work at Weston Favell Foodbank. 162 people have been aLfviseil through this projert this year and have been assisted to secure dditional income of E242.588.$8. In March ri was confimed that this grant has been extended for a further 12 months, which is excellent news and enables us ro continue to collaborate cknsety wtth our ckise partners, The Hope Centre. and wider colleagues food larders and food banks. Work continues with Northarnpton Bangladeshi Associabon with twice ftM)nthly a0e clinics hekl at the Gateway Resource Centre to ensure this urider-represented gTOUP have improved access to advice. £189.254.92 in addttiOll31 income ha5 been secured for 34 individual residents through this work. The corDplexity of work, often relatin8 to mulriple issues needing to be resofved. has unfortunatety continued. In 2023124, we saw an average of 3.2 enquir5 per personlca5e lup from 2.2 in 20221. sad thi5 year tt has been an average of 3.6. This is compounded bv lon8 dèlays within DWP, k)cal authorr(ies and the Home Office in prLessing claims and apals. This leads to Casework taking a long time to re501ve. causing stres5 and worry to clients and the numbers of cases open to ad¥i5ers remaining high. We have implemented additional administrative support its provide some further support to manaK7ng the casework. It is also hoped that an irKrea5e in community based work wtll catch peopbe earli and prevent problems escalating and becoming rn0 complex to resolve. The achievements by the staff team are remaTkable once again. New income totalling £8,806,053 has been secured for clients, an increase of 3.4% from 2023124. The Debt team rnanaged a total of £29.087.299. up from Q8,535.388 in 2023124.. with 18% rnore debr written off this year as a result of their advice casework. The housing team has dealt with 1495 cases, up from 1433 last year. The Immigration team have dealt with 357 imrnigratM)n advice cases and thanks to the grants secured, have been able to reduce the proportitsn of peop* paying for immigration advice from IS% in 2023124 to onty 9% in 2024125. Oients who receed immigration advice spanned 70 diffent natlonalities The Charity is grateful lor the strong partnerships and nety40rks that sllpwjrt effertNe referral pathways into Community Law Service, many of those partners are rnentioned in this rew)rt_ This year. 94 separate organisattons made direct referrals to Community Law Service. This year's work on publicity to clarify what the Charity offers has had a positive ¢mpact with far less inappropriate referrals belng received, whlch take valuable resources to deal with. This work was made kw)ssitrAe thanks to a grant of £4,8CM) from the West Northarnptonshire social Enterprise Town fvnding. The Charity's strong collaboration5 Wlth many VCSE partnefs builds stron& loined up seryites aTrd support for those who need advice in our County. Community Law Service greatly values partners in the VC5E sector as well as the strong support and confidence of statutory colleagues.. and the trust shown in the Charty by funders and the wider community. Page 3
Communty Law servi (Northampton And cntY} ewbrt of the Trustees forthe Year Ended 31 Marth 2025 17259 People provided with athice and inftFrrnot)n 6284 People provided with specialist èdvice £8,806,053 Addvtional Weffare Benefit incorne Secured for clients £29,087,299 Debt was managed for ¢lnts £4435352 Debt written off 234 Debt Relief Orders adrninistered Bankruptcy petttion5 SUPWrted Iwtth the more generous ciiteria for Debt Relief Orders. it is fare that a more costly and complex bankrupt£V 15 required. People wefe provided with WeLfare Benefits and Fuel wvertycasework People were supported with &)cial Securtty Appeal Tribunal Pèople were represented at court hearings for housÈng People were provided with Housing advKe and casework People were supported with Debt tasework People were provided with Immigrat)n casework 1992 109 1277 1495 1192 357 Client Profile 43% of clients lived in Social housing 68% of client5 experienced ill heah andlor had a disability 40% of clients had dependent children 33% of clients were from 8ME communities 63% of people advised Iwed in West Northarnptonshire 23% of people advised INed in North Northamptonshi¥e 14% of people advised INed outside of Northamptonshire The Trustees extend their thanks and appreclation to all the staff for their Continued cornmitment to the Charity and the great outcomes achieved. Without the staff team. Ctsrnrnunity Law see(0u1ll not continue to delwer gjch hi8h-oualty athice to our lotal cornmunity. Page4
CommLsnity Law Service (Northampton And Countyl Report ol the Trustees for the Year Ended 31 Marth 2025 STRATEGIC IIEPORT nancial Review Totsl income from all sources during this financi31 year wa5 £1.358,839. a 14.5% increase from the previous year. Expenditure was £1,255,225 lupjust over 13.5%). The highest single expenditure remained as Staff costs1£883.0721. Atthe yearnd unfestricted resee5 stood at £296.202 Early in 2024 grants were secured froffl both unttary authortties in collaLK)ration wtth adm partners. collaLK)ratKJns which are )sitive and welcomed. AhhouBh the amount fvorn North Northamptonshire Council wa5 Cut sienificantty Ito £27,$00 a year from the previou5 award ol £SO,WO Per yearl, the funding from West Northamptonshire Council incaSed from E65.800 to £85.000. This Is valuabk funding whKh provide5 a strong fOuratIon on vthKh the Chartty (an draw in additional fijnding The Britlsh fja5 £nergy TTU5t'5 new two year grant commenced in April 2024. providing funding 01 £193,888 for 2024125. The support from the British Gas Energy Trust Is lonEstsndin8 and very valued. It enae5 the Charity to employ4 full time Money and Energy adviser5 working across the whole of Northamptonshire addre55ing a broad range of fuel kK)verty issues. This year saw the Charity SUCCE5sfv11y re-iender for a HousinE Le1 Aid Contrac¢ effertNe from September. This gives much needed financial security and the Charity 15 paid a hxed fee per case for the majority of the work. This contratt has already been extended to 30 June 2027. Our Housing Team ha5 generated income 01 £176,950. a 12.7% inc35@ frorn last year_ This reflects the continued infTease n demand for housing advice. The most stark irKrease in newer Housing L055 Prevention Advice SetvKe whKh saw income generated from this at £104.847, up fvom £79.998 in 2023124., a 31% increase. £156,946 from the fixed lees paid by the Legal Aid Agency. This 15 unStrIcted funds. so is a valuable re50ur¢e to the Charity a5 it gNe$flexi"1ty to resource the team according to need. The Ch3rity'5 lrnmigration Team ha5 delNered work funded from the not-for-pfofit fee paying sÈrvKe alongside 2 grants, whTrch enables very limited resources io be sjtilised delivering free advice to those who would otherwise be unable to access athKe and a low cost fee paying Servi to those who have resources to pay. The fees are kept a5 low as ssible and SimY fund the cost to the Charity of delhfering the advice. Fees chèrges genefated £26,166. an 8% reduction on tsst year. This IS to be expected as the Ch3rity has increased 8rant income to provide free ad¥e. The Justice Together Inttiative. as part of the Charlty's work within the East Midlands lrnrnigration Network, provided grant income of £36,511. West Northarnptonshire CouKil a0 provided a grant for delivery of immigration advice and a trainee adviser role, which was £58.082. Otthis arrunt. f 14,769 was paid onwards to 0r partner in thi5 work, Northarnptonshire Right5 and Equaltty Coundl. The new grènt from The Henry Smtih CTty 15 £41.W, funding a full tirrE benefit adviser. Many of the Charlty's existing grants a muhryear and so contillue into th yeai. A grant from The Access to Justice Foundation continued, whKh for 2024125 was £85.954. £9.078 has been carried forward into 2025126 with the funder's agreement. Thi5 was underspent due to stsff absence and the inlention is to utilise this in the comingfinancial year. West Northarnptonshire Council's PublK Heah Team continues to piovide funding for West NorthamptonshiTe Energy Advice Service. 3-year grant agreement to the value of £450.(Nx) IOT the 3 years. which commenced In January 2024. £153,000 being paid to Care and Repair Northamptonshire who are a delivery partner, with the remainder 5tttir¥ with Community Law rvICe. In 2024125, the Ch8rity recewed an additional one off grant of £53.[ enabliog the wrchase of more home energy a55e55ments aTrd small enerEY saving measures1£42,OOD of which was paid to Cafe and RÈpairl. Thi5 funding also included a £25.(M)O Emergency Fund which was fully utilised to fund lèrger work in clients, homes to improve their warmih. such as iKkiler instsllations larger repairsto doors, wlndows and roofs. The Charity's work at Weston Favell Foodbank, funded by the Tru55ell Tw5t. continued this year. Grant income wa5 E61.241, but this includes soffle funding for 2025126. The total funding for 2024125 was £43,228_ This was increased to enable a fu11 tirne adviser to work with the foodbank team. This project is extremely successful thanks togood partnership work. The Money and Pertsions Se grant (via the East Midlands Mor¥ Advice groupl for this year was E234.184. This is a significant 8rant which fvnds 4.85 debt adviser post5 who delNer a h¥h level of debt adYKe lof the nefIt of Northampton5hire residents. In the final part of the year, the Charity wa5 advised that whilst recommissioning 15 cornmentin& a new 8rant would be awarded tr> run up to the new contract delivery, scheduled to commence n 2028. This gNes sofi certainty to stafl and tothe Charity for the next 3 years. A £30.000 grant from AB CharitaNe Trust wa$ awarded in January. This unre5tritted fvr*ding givi 81 flexibiltty to spend this mtsney in the best w3yfor the Charity and those seryed by tt. Northamptonshire Carer5 Association have continued their k)rvg-standity& support of Community Law Service by providing fvnding of £2,112 whKh enables us to work with their carers to provide benefit advice, fof which the Charlty is most grateful. Page S
Cornmynity Law Service {NorthaMpt¢ And Countyl Report of theTrustees for the Year Ended 31 Mach 20Z5 The Household Support Fund 4 also brought Oprtunty for the Chartty to access fvnd5 to delNer setvices, albeit onty Short tsrm. Through thi5 year a projert was delwered acr055 North Northamptonshire in partnership with Citizens North Northants delNering benefit advice, funded by a grant of £20.226. A lurther project delNering energy advice, in partrrship with CJre and Repair. was also funded through th15 scherne to the value of £29.595. The Community Training Partnership h35 also tontinued this year fvnding from the Hope Centre for th¢s Ivi3 a grant from Wesr NortharnptonshirÈ CourKill brought in £15.550 for management oversight and payments to CLS stsff wl#) delnfere<l training in addition to their dayjob. The Institute of Money A(fvisers 21so provided fundin8 of £4.650 to supwrt the Chartty's work process¢ng Debt Relief Order applicatiOn5. The Charity has obtained si8nificantly higher grdnt funding for the provis of emergew fuel top up vouchers this year. Thi5 is for c5ients in crisis situations with their energy costs and wfv) rnay have otherwise been disconnerted from their energy suppty. These are done via a secure online pL8tform IHUGGGI and vouchers tothe Value of £34,380 have been distributed. Donations received from cllents during the year Eotalled £4.143. a welcofflÈ increase of 233% fr last year. As is the case every year. this Is very much appreciated 8ivÈn the signrficant finarKial hardship rnanyclients find theMsee5 in. f¢e5erye Polity The Charity holds resewes of £296,202 in unrestritted fun(ts_ These are held as a continE@w to accornmodate changing circumstances and give sorne flexibilityto cope with short-term lundin& which are IVitable wTthin the Charity Settor. Future plans The Charity will continue to f(KUS on brinwng in [W capacity to the Chaiity and the wider sector by seeklng oppvrtunity to otter training position5. The drfficulties with recruitment are stark and need to be addressed. The cornmencement of the Charity'5 lirst trainee solicitor 15 due at the start of the new linarKl year. thanks to a grant from The Legal Education Foundation's Justice First Fellowship programme. It is also anticipated the Charity's tralnee imrnigration athfiser will pa55 their c0rnpeten assessment and can commence dellvery of a(fvKe. The intention is to continue outreach work to ensu Communtty Law Ser¥e reaches those who need the Charity's Services. Partnerships and nÈtworks will be maintained, the value in colLiboration is hlgh. More people acce5$ 5ervice5 in a more titnely manner thanks to the 5UPPOrt, referrals and encouTagent from tTUSted partners embedded ift their k)cal cornmuntties. Page 6
Community Law se(e (Northampton And County) Report ofthe Tvustees tor the Year Ended 11 Marth 2025 sTRuURE, GOVERNA14CE AND MANAfjEMEpir Governing document The charity Is controlled by ffs Eo¥erring knment a deed of trust. and constitirtes a limited cotnpany limsred by guarantee, as defined by the Companies Act 2006. Legal strutture Cornrnunity Law Service (NortMPton & Countyl is a company limited ty guafantee and a regtstered charity. It is referred to In the overview of the Year a5'the Charity, and'communty Law SeryKe'. Hlstory The org3nisation was forrned in 1983. Originally constrtuted a5 an unincorwrated assockition. tt icame a registered charity in 1992 .and company lirnited by guarantee in 2009. Originalty called WÈMare Rights Advi Group the name of the organisatKJn was changed to Welfare Rights Advice SeiCe in 1988 and then to Corntnunity Law Service (Northampton & County) in 2(M)9 to reflett an Increase in the social weware law advice areas kyovided ktythe Charity. Membershlp structure The rnernber5 of the Charity arethe Trustees. Governan and Management The Board of Twstees The affairs of the Charity are governed by a Board of Tfustees 1.the Board"? who are the members and Direttors of the Cornpany for the purposes of the Companie5 Act 2(06 and the Trustee5 of the Charity for the purposes of chartty legislation. They are all volunteers. They are referred to in thls rerA)rt as Yru5tees' or Ihe Board". TheTrustees are the member5 of the Charity. Trustee Appointment. Indualon andTerns cf Offi Most new Trusrees will already be familr wiÉh the Charty, with its actNitEs and with charitable opeiatk)ns In general. However, 811 new trustees are offered a programme ol indurtion to enable them to be fully conversant with the organisation. Thi5 cover5 the operation of the Board, obligations under charity and Company law, the Articles. staff and the staffing structure. current fin8nces, future plans. the way the Charity and trs members operate and their operating enwronments and familiarisath)n with the Charlty's polictes and procedures. Trustees rnrmally sÈtve for terms of three yearsand may serve more than one terrn. Governance The &oard usually meets at least 6 15mes year. It rneets quarterty to rnonitor financial and operational actNity and on 2 or 3 other OCCa5ions during the year to approve an annual bjdget and plan. to rewew tK)lities and service5 arid to plan for the future. The Board occasionally creates sub<omrnittee5 when tre is 3 focus on needed on issue or a new development. A Chief Executive appointed bv rheTrustees to rnanage the operations of the Chartty. The Chief ExecutNe also CUTreDtIy5erves asthe Company Secretary. OpÈraiicis The Chief Executive IS Teswnsible for the Charity's operatlons throu8h a scheme of delegated authorty- The scheft is reviewed annualty. Within the delegations defined by the scheme the Chiel Exe¢utNe Is authori5ed to att. They may deleEate areas ot operation to senior managers and, through them, to the wider staff group. In relation to those matter5 Wrthin the scherne on which the Board ho$ decisions to itself, for ex3mple approval of anS and budgets, the Chief ExecutNe 11 prepare fekX)rts and make recommendatiotls for consideratlon by iho Trustees. Management and Staffing Operations are co-ordinated by a Senior Mènagernent Team cornpri5ing the Chief ExecutNe and 3 senior managers. Average monthly staffing throughout thÈ year was 38 employÈÈs. Totsl staffin8 remained relatwely stable dtJriTrgthe year. Key Management Persomtl Remuneration Senior fflanagement remuneration is reviewed annually. in the same way as rernuneration ol all other Èmployees, by a Committee of Trustees making recommendations to the Board. NorFulary terms and conditions for all empkjyees are stsndard. Salary levels are reviewed with regard to market rates, inflath)n and affordability. Staffing Pollcles The Board revwS its personnel policiesand procedu5 at least annualty. including current salary levels. Paee 7
' Cornmunity Law Servlce INorthampton And tountyl Rèport of thèT¢uStÈÈs for the Year Ended 31 Mar(h 2025 Employee Involvement The Charity SÈÉ to fully engage its staff in pur5LlIt of its objettNes. Routine cornmunicatK)n methods include rnanagement meetings, tearn tneetings and internal emails coupled with an annual staff 5Utvey and annual staff meeting. Team meetings include a timely review of policies before the formal review at the Trustee Board meeting5. enabling staff feedback to be considered atlormal review. Health and Safety The Charity has a Health and Safety policy which 15 wewed annualty. staff Supervis)n t)rrX)rats$ feedback frorn staff on any health and safety iS5ue5 which are reported to the Chief Executive regarding any necessary attn5_ llldThfidual Tisk assessments are undertaken when any vulnerability is brought to the attention of the Senior Managefflent TÈam. EnvirDnmertal Policy The Charity has an Environmentsl Policy whh is reviewed annual. Bulk waste colktion 15 separated into recyclable and non-recyclable waste with waste bins in organisation also separated in this way. stsff operate their duties with the airn to papedess, utilising our cloud-tSed case management system. AJI staff are actNe in reducing waste and retytling in line with the environmental poliry and assoclated procedures. Principal Risks and Uncertainties The Trustees have a risk management stt3tegy invol¥ing an annual review of the Major risks to which the Charity is exposed and approval of systems and actions for managing and mitigating thern. A Risk Register is Produted, updaied and reviewed at least annually. The Charty has èlways operated at risk of failing to achieve adequate intome ro pursue its objertT¥es. Mafiy lunder5 do not commit to long temi furTrding but at the present time the CharTty has a number of funders who are providing grants or contracts ft>r two or three years giving more security than in some previous years. None of its income SOUTces can be Yegarded as in the long terrn however and the Charity ha5 to continually seek out new sources of funding. The known risks are continualty monitored and activety managed by the Senior Management Teatn and the Tnjstees. The key elements in the managemeni of the risk to ifft¢ome have been dwersification of income source5. Day to day risks a relatNely minor. Fironcial risks are miTrimised by the predureS in place for authorisation of expenditure and commitments. All felevant Insura1e cover in place. Fifian£ial Contiol The Board monrtofs all a5kECts of financial performance and financial maTragement through its quarterly meetings. It sets annual budgets and requires porting against thern at least Quarterly. It reviews internal finarKial rnanagÈment and )rtIng arrangements at least nnually. In terms of day to day financial control a cornpfehensNe and robu51 set of financial procedures is in place. The Charity empk)ys a Finance Officer and a Finance A551Stant who manage the Charity's finan5 on a day to day basis viè Sage Accountancy software. The accounts an¢J financial operatn$are ovefseen by the Chlef Executweand the Chairty'sTreagJrer. REFERENCE AND ADMINISTRATIVE DETAIiS Registered Company numbtr 06830503 INot specified/Otherl Re8istered Charlty nurthr 1128718 Registered office 49-53 Hazelwood Road Northampton NNI ILG Twstees Sèlly Beardsworth Stephen John Hibbert Keith Moffitt Helen Re8y Morcea Antoinette Walker Carmel Teresa Young Iresigned 2815120251 Pauline woodhouse laprx)inted 1719120241 Company Secretory Sarah Hayle Page 8
Community Law SeNice INorthampton And Coufityl Rep oftheTruMees for the Year Ended 31 March 2025 REFERENCE AND ADMINISTRATIVE DETAILS Auditor5 Harris & Co (Accountafflsl Ltd, StatutoryAuditor 2 Pavilion Court 600 Pavilion Drive Northampton NN4 7SL STATEMENTOF TRU5TEES' RESPONSI8ILmES The trustees Iwho are also the directors of Communty Law ServKe (Northampton And Countyl for the purpK)ses ol cornpany lawl are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and Uniteé Kingdom Acwunting standards Iunited Kingdom Generalfy Accepted Accountifftg Prathcel. Company law requires the trustees to prepare finanoal ststements for eath finarKial year which gNe a true and fair view of the state of 3tt31rs of the charitsble cornpany and of the incoming resour5 and aPpIat10n of resources. includingthe irKorne and expenditure. of the charitable company for that period. In preparingthose financial staternents. the tsustees are ieouired to select 5Ultable accounting policie5 and then appty them consistenty. observe the method5 and principles in the Chartty SORP.. make judgement5 and estirnates that are reasonable aRd prudent- 5tste whether applicable accounting standafds have been folbwed, sufy-ect to any material departures disclosed and explalned in the financial statÈments-, prepare the financial statements on going concern basis unless It Is inappropriate to presume that the Charitab company will continue irTr business. The trustees are responstble for keepin8 prOr &counting records whKh disclose with reasonable accuracy at any time the flnanclal sltion of the charitable Company and to enable them to ensure that the financial ststements cornply wf(h the Companie5 Act 2006. They are also rÈsponsib1e for safeguardint the assets of the chartkble company and herfe for taking reasonable steps for the prevention and detection of fraud and other Irregulant5. In so far as the trustees are aware= there is no relevant audit infofmation of which the charitable company's auditors are unaware.. and thÈ trustees have taken all steps that they ought to have taken to rnake themsel*s aware of any relevant audit information and to estsNi5h thatthe audf£or5 are awa ol that infOrnli. AUDITORS The auditors, Harrls & Co (Accountsntsl Ltd, Statutory Auditor. will be proposed for re-app01ntnt at the forrhcorning Annual General Meeting. Report of the trustees, ncOr1K)rat1ng a 5tYategic orw)rr, approved by OTder of the board ol trustees. as the company director5. on 2 Septembef 2025. and signed on the b)ard's behatf by.. ears- Trustee Page 9
Report of the Independent Audr¢oYs tothe Trusteesof Community Law Service Illorthampton And Countyl Opinion We have audited the financial statements of Community Law ser¥e INorthampton And County) Ithe'charitable company'l for the year ended 31 March 2025 which cornpr15e the Ststernent of Financial Activities. the Statement of Fifianck31 Position, the Statement of Cash Flows and notes to the finantial statements. including a sumrnary tsf stenthcant accounting policies. The finantial reporting framework that has been applied in theit preparation is applicable Liw and united Kin8dom Accounting Stsndard5 (United Kineiknm Generally Accepted Accounting Practice). In ovr opinion the financial 5tatements'. give a true and fair vW of the State of the charitable company's affair5 as at 31 March 2025 and of its iKomin8 resources and application of resources, including its income and eXnditUre. for the year then ended,. have LEen properly prepared in acCOrdar with United King(kTrrn Generally Accepted Accoufitint Practice,- and have been prepared in accoftlance with the requtremefits of the CornpaniesAct 21YJ6. Basls foropinion We condutted our audit in accordance wtth Internarional stsndard5 OD Auditing IUK) IISAS IUKII anij applicable law. Our responsibilities under those stsndards are further described in the Auditors. responsibilitie5 for the aUdl of the financial statements section of our report. We are independent of the charitable company in accordarKe with the ethical requirernents that are revant to our aud of the financial statements in the UK, includin8 the FRC'S EthKal Stsndard. and we have I)11ed our other eth31 responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is suffi.cient and appropriate to provide a basis for oui opinion. Condusions reling to golng cOrM In auditing the financial statements. we have conclU(d that the trustees. use of the going corKern ba515 of accounting in the preparatlon of the financial statements 15 approprk3te. Basèd on the work we have perforrned, we have not identtfied any material uncertainties relatlng to events or condltions that, individually or collectwelyi may cast signrficant doubt on the charitable cornpany's ability to continue as a going corKern for a period of at least le1ve month5from when ihe flnancial rtatements are aurtrKFrised for issue. Our responsibilities and the responsibile5 of the trustees wf(h respect to eoing cOrern are desCrid In the relevant settions of this report. Other infLat[oN The trustees are restK)nsible for the other iTrfomi)n. The other infofrnation cornprt5e5 the inft>m)atKJn included in the Annual Report. other than the financi31 statsments and our Report of the Indepndent Audrtois thereor¢. Our opinion on the financial statements does not cover tl other iThforniation and. except to extent otheiSe explicitly stated in our repDrt, we do not expressanylom) of assurarKe conclusion thereon. In connection wlth our audit of the financlal staternents. our r@SnsIbIlIty is to read the other information and, in doinE so, consider whether the other information is Material inconsistent with the financsal ststewnents or our knowleLIEe obtained in the audit tsr otherwise appears to be Material misststed. Il we ideTrtrfy such material iOnsIstenC*es or app3nt material rnisstatements. we are required to dÈtÈrmine whether thi5 gives rise to a material misstatement in the financial siatements themsefves. If, based on the WOTk we have performed, we conclude that there is a material rnsstatement of this other information. we arÈ required to report that fact. We have nothinzio rerK)rt in this re8ard. Matter5 on whith we are required to report by exception We have nothing to rewrt in respect of the followsng matter5 wbeTe the Charities (Accounts and Rewrtsl Regulations 2(N)8 requires us to report to you"rf, in ouropinN)n'. the information given in the Report of the Trustees s inconsistent in any material Tespect wrth the financial statements; or the chartsble company has not kept adequate accounting rÈcords- or the financial statements are Thjt in 88reeEnÈnt with the accountlfi8 recordsand ieturns- or we have not receNed all the inforrnation and explaTrathy we require forour audiL Responslbilities of ttse$ explained more fully in the siaternent of Tru5tees' ResnSIbIlIt$, the trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the linancial statements and for being satisfied that they glve true and fair view, and lor such internal control as ihe trustees determine 15 necessary to enable the preparation ol flnaThcial statements that are free frorn rnaterial misstaternent. whether due to fvaud or error. n preparing the financial statements, the trustees are resp)n5ible for assessing the charitable cornpany's ability to continue 35 a going concern, disclosing, as applicable. rnatters re13ted to going Con{n and using the 8oin8 £oncern basi5 of accounting unless the trustees either iniend to liquidate the charrtable wmpany orto cease olatIOns. or have M realistic ahernatwe do $0. Page 10
Report ol the Indtptndent Auditor5totheTru5tee5 of Comrnunity Law Service INortharnpton And Countyl Our re5pon5ibililie5 forthe audit of thefinanci41 strternertts We have been appointed as auditors under Section 144 of the Charities Art 2011 and rep)rt in accoidance wfth the Act and relevant ulatbns made or having effectthereunder. Our objectives are to obtsin teasonable a$srance about whether finarKial 5tsteinents as a whts are free from material rnisstaternent. whether due to fraud or error, and to sue a Report ol the Indepellilent AudTtors that includes our opinn. Reasonable assurance Is a high level of assur8nce. but is a guarantee that an audtt condurted in accordance with 1&45 IUKI will always detett a material rni55taternent when it exists. Mis3t@ments can arise from fraud OT erTor and a considered material if. indNidualty or in the agKregate. they could reasonably be expected to lfifluen the economic decisions of u5er5 taken on the basis of these financval ststements. The extent to which our procedures are capable ol detetting irregularities. irKludin8 fraud is detailed below.. We obtained an understsnding of the legal and regulatory frameworks within which the chJrtty 0rates, focusing on those laws and regulations that have a dirett effect on the determinatK)n ol matenal amounts anLI Oi5closures in the financlal statements. The 13w5 and reguLHtions we considered in ihls contexr We the Charities Act 2011. United Kingdom Generalty Accepted Accoufiting Practice and relevant TaXatn legislation. WÈ identified the greatest rt5k of material impact on the financial Statements from Irregularities. induding fraud, to be the override of contro15 by rnanagement, assessment of the ability to cotrtinue as a going corKern and the understatement ol revenue. Our audit procedure5 tc resrond to rhese risks included enquirEs of management about their own identrfication and assessment ol the risks of Irregularities, sample testing on the posting of journals. re¥wing trEeting minutes. regulatory corTe5rx)ndence and professional fee5, review of budgets and post year end financk31 statements. detailed sub5tsntNe testing on the cornpleteness of income, and reviewin& accountlll8 estimates for biases. We will a150 revi@w the re8ulatory correspondence with the Charity Cornrni551011. Owing to the Inherent limitation5 of an audit, there is an unavoidable risk that we may not have detected some material rntsstatements in the financial statements, even though we have properly planned and perforrned our audit accordèrKe with auditin8 Stand8rds. We are not responsible lor preventlng non<ompliance and cannot be expetted to detect norFcompliance with all law5 and Tegul3lions. These inherent limitstions are particular signrficart in the case of misstatement Tesulting Irom fraud as thi5 rnay involve sophisticated schemes designed to avoid detection. includinK delirate failure to 0rd transactM)ns, collus¥)n or the provision of intentional misrepresent8tions. A further description of our Tesponsibilities for the audit of the t11a1 statsrneThtS 15 l¢xated on the Financkil Rep)rting Council's website at www.frc.org.uk/auditor5responsibilities. Thls descriptioTh lorrns part of our Rep)rt of the Independent Audrf(ors. Use of our rep)rt Thi5 report is made solety to the Charitab company's tnjstees. as a t¥. in accordarKe with Part 4 of the Charities IAccounts and Report51 Regulations 2008. Our aud¥t Work has been undertaken 50 that we might state to the charitablÈ company's tru5tee5 those matters we are required to stats to th an auditors. rep)rt and for no other wrkK)5e. To the h11$t extent perrnttted by L8w. we do not acpt or assume reswnsibilit nyone other than the Charitab tompany and the Charitab company's trustees as a tA)dy. forour audit work, forthis reporr, or the opinion5 WÈ have formed. ris BA BFP FCA (Senlor StstutoryAudf(ofl for and on be alf of Harri5 & Co (Accountsntsl Ltd, Statutory Auditor EliÉible to èct as an auditor in tern of Section 1212 of the Compan5 Act 21))6 2 Pavilion Court 600 Pavilion Drive Northampton NN4 7SL 2 September 2025 Page 11
commun Law SeF¥ke INorthampton And County) Statement of Financial Activities lor the Year Ended 31 Mxch 202S 2025 Total hJnd5 2024 Total funds UnrestrKled fund lund Notes INCOME AND ENtX)WMENTS FROM Donations and legacies 6.253 6.254 3,886 Charltable actTr¥Trtie5 Income from charitable attivit$ 425.115 925.425 1.350,$40 1.181.938 Other incorne 2.043 2,043 728 Total 433.411 925,426 1.358.837 1.186,552 EXPENDITURE OP4 Raislng funds 16.950 16.950 16.386 Charitable artivities Incorne frorn charitable attivitS Charitable actNities 116.9501 472.CY37 116,9501 1,255,222 783.125 1.086.915 Tfxal 472.097 783,125 1.255,222 1.103.301 NET INCOME/IEXPENDITUREI Transfers between funds 138,6861 106.181 142,301 1106,1811 103.615 83,251 14 Net m0vertrf infunds 67.495 36,120 103.615 83,251 RECONCILIAMON OF FUNDS Total fvnds brought forward 232.9C 58.624 291.530 208,279 TOTAL FUNDS CARRIED FORWARD 3C4),401 94,744 395.145 291.530 The notes form part ol tlwth"nancial statements page 12
Comrnunity Law servi INty1hamp And County) Staternent of Finanoal Position 31 March 2025 2025 Total funds 2024 Total funds UnrestrKted fund Restrirted fund Notes CURRENT ASSET5 DÈbtOT5 Cash at nk and in hand li 67.935 265.362 7.926 86.818 75,861 352,180 63,396 304,310 333.297 9¢,744 428,041 367,706 CREDFTOAS Amounts falling due within Or year 12 132.8961 132,8961 176,1761 NETCURRENT ASSErs 3,401 94,744 395,145 291.530 TOTAL ASSETS LESS CURRwf UABILMES 3.401 94.744 395.145 291,530 NET ASSETS 300.401 94.744 395,145 291,530 FUNDS Unrestricted funds Restricted fund5 14 3tM),401 94,744 232,906 58,624 TOTAL FUNDS 395,145 291,530 The charfcable company is entitled to exernpiion from audff under Section 477 of the Cornpanies Act 2fy)6 for the year ended 31 M3rch 2025. The member5 have not dew5tted notice, pUant to SectioTr 476 of thè Companies Act 26 requiring an audit of these linanci31 statement5. The trustees acknowledge their resporL4ibiif(ies for ensuring thatthe charttable company keeps accounting cecords that cornplywith Sections 386 and 387 of the COmpanS kt 2006 and preparing financial statements which Eive a true and fair vrew ol stsie of affairs of the Charitab company as at the end of each linanclal year and of its surplus or deficit for each linancial year in atcordance with rhe requirernent5 of Section$ 394 and 395 and which otherwise cOrnp with the requireffents of the Compan*s Act 2Q)6 relating tts linancial sratements, so far as applicableto the charitable company. These financial statements have been audtted under the requirernents of Section 145 of the CharitiesAtt 2011. The finarKral statements were approved by the Board of Trustee5 and authorised for i55ue on 2 Septefflber 2025 and We signed on its beh&lf by.. lan Pears-Trustee Keith Moffitt- Trust The note5 fom7 part of these fi.r1?1 statemet)ts Page 13
Communiiy law SeryKe (Northampton And County) Statement of Cash Flow5 for the Year Ended 31 March 2025 2025 2024 Notes Cashflow5 from operating a(tlvhle5 sh generated from operatlOll5 47.870 91.113 Net tash provided by operating aciNities 47.870 91,113 Change in cash ond cash eqUalents in the reporting period Cash and cash equwalents atthe beglnnlng of the reportlng perioj 47.870 91,113 304.310 213.197 Cash and cash equivalents at the end of the reporting period 352.180 304,310 The notesfoirn part of these financial stsiements Page 14
CommuDity law 5ervl¢e INorthamptonAnd Countyl Notesto the Statement of Cash Flows for the Year EndÈd 31 March 2025 RECONCIUATION OF NET INCOMETO NEf CASH FLOW FROM OPERATING AcnvrriES 2025 2024 Net income for the reporDn8 perlod las perthe Statementt4 Finandal ArtI¥rtsj Adjustment5 for: Increase in debtors IDecreasel/increase in creditors 103.615 83,251 112,4651 143,2801 14,1581 12,020 Net cash Fffovided by ¢)por•tions 47.870 91,113 ANALY515 OF CHANGES IN NET FUNDS Ai 114124 Cash Ik>w At 3V3125 Net cash Cash at bank and tn hand 304.310 47,870 352.180 304.310 47.870 352,180 Total 304.310 47,870 352.180 The rbtstes forn7 part of these finarKral statements Page 15
Community Law Ser¥ke (Northampton And County) Notes to the Finanoal Statements lor the Year Ended 31 March 2025 ACCOU14T114G POUCIES Basis OF preparlng the financial ststements The finaniial statements of the charitable cornpany. whKh is a Wb1 befiefft entity under FRS 102. have been prepared in accordance with the Chartties SORP IFRS 1021 'Accounting and Reporlsng by Charrties: Statement of Recommended Practice applicable to charbties preparing their accounts in accordance with the Financk31 Rerx)rting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective i January 20191,, Finan£ial RekK)rting Standard 102 'The Financial Reportin8 Standard applicable In the UK and RepublK of Ireland, and the Cornpan$ Att 2(. The finarKkil 5tsten*nts have been prepared under the historical 105t convention. Income All incorne is fecoznised in the statelnt of FinarKial Activities once the charity has entitrnent to the tunds. it is probable that the Income will be received and the amount can be measured reliablv. Expenditurt Liabilitie5 are cogned as eXnditure as 500n as there is a gaI or constructNe obligation cornmittinÉ the charlty to that expenditure, it is probable that a transfef of economic benefits wll required in settlemÈnt and the arnount of the oblig8tion can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost lated to rhe category. wre costs Canmt be directty attTibuted to particular headings they have been allocated to actwtties on a basls conwstent with the use of MIrS. Taxation The charity 15 exempt from corwration tax on its chariraNe attivities. Fund accounting Unrestricted funds can be used in accordarKe with the chart&ble obJectNes atthe discret6Dn of the trustees. Restrirted funds can On be used for particular restrKted purposes wtthin the objects of the charity. Re5tTlrtions arise when specrfied by the donor or when funds are raised for particular restritted purpose5. FurtherexpLinatB)n of nature and purw)se of each fvnd is included in the Th)tes to the financial statements. Pension costs and other p(ot-relirement bener Communty Law Service INorthampton & County) 15 a partKipating employe¥ wtth the Pensk)ns Trust's Grovrth Plan providin8 benefrts based on fifial pensionable pay. Contribut¥r to the scheme are charged to the profit and loss account so as to spread the cost ol peD5ions ¢)ver employees. working INes atthe charrty- Flnanclal Instfuments Cash and cash equNalents irTr the ttatement of financial positKJn comprise cash ai banks and in hand and short terrn deposits wlth an or¥inal maturity date of three rnonths or less. Debtor5 and credr(ors with no stated interell rate and receable or payable within on@ year are recorded at transartion pritr. Any losses arising from irnpairment are recognised in the statement of comprehensNe income under admini5tratwe expenses. Finantial liabilities and equity instruments are cla55thed according to subStae of the contracwal arran8ements entered Into. An equity instrument is any contract that eviderKes a residual interest in the asws of the entity after deducting all of its financia Where the contractsjal OblatIOnS of finanual instruments are equNaient to 6 similar debt ir6trument, those financial instruments are classed as financial liabilities. Finantial liabilitEs are presented as such in the balance sheet. Finance costs and gains or losses relating ro financial liabilitS are included in the SOFA. Finance costs are calculated $0 as to produce a constant rate of return on the outstanding liability. Work In Pfogress Work in progress 15 work carried out at the year eThJ trxjt not Irwold prior to the baknce sheet date. Work in progress is valued at the bwerof net realisable value and cost. Page 16 continued...
Cornmunity Law 5er¥ke INorthampton And County) Notes to the Financial Statements-corrtinued forthe Year Ended 31 March 2025 OONATIONSAND LEGACIES 2025 2024 Donations Grants 4,143 2,111 1.771 2.115 6,254 3.886 Grants recesved. included in the aiM)ve. a as folkiws= 2025 2024 Grant 2.111 2,115 INCOME FROM CHARITABLE AcllviTIES 2025 2024 Legal AKI Agency fixed fee irKorne Legal Aid Agency certtFicated work Legal Aid AgerKy Housing Pos5essiofi Court Duty kheme income Immr8tion Advice Serwce lixed fees Money and Pensions SeNice IMaPS1 British Gas EnergyTrust IBGETI National Grid's Warm Homes Fund NorthamptonshiFe Rights and Equaltty Council Restore Northampton Weston Fèvell Foodban Institute of Money Advisers West Northamptonshire Council (Formerly Northampton Borough CourKill North Northampronshire Council North Northampton5hirÈ Council North8mptonshire Communty FoundatKbTr WNC Money AdvKe Northampton Town Councll The A B Charitsble Trust Northampton Hope Centre WN Energy Advice ServKe NNC EnerEV Advice Training Incorne Legal Aid Agency- HLPAS Justice Together Access toJustKe Foundation Citilen Advice WNC imrnigration Advice Legal educÈtion foundatK)n Civic Powerfund West Northampton Social Enterprise town Henry SmEth CharTty 65.325 6.778 61,336 15,612 22,538 28,433 236,135 193296 99723 3.67S 26.167 234,184 193.888 61,242 4.650 33.687 29,272 19,152 61,890 4,000 50,000 7.244 69,545 9,016 20,Th)0 15,443 37.500 5.919 16.050 57.460 35.850 74.448 22,916 85,1)XJ 30,C 15,550 204.388 29,595 104,847 36,511 85,954 20,226 58,082 5,(x)O i.(x)o 20,750 1,350,541 1.181938 Pago 17 continueij...
commun Law Service (Northampton And Cou*tyl Notes tothè Financial Statements- contlnued forthe Year Ended 31 Marth 2025 RAISING FUNDS R4i5in8 &)nations and legacles 2025 2024 Staff costs 16.950 16,386 CHARITABLE AcfiviTIESCOStS Support costs Isee note 61 Direct Costs Tots Incorne from charfcable activitEs Charitable actNrties 194.5601 1.053.123 77,610 202,099 116,9501 1.255,222 958,563 279.709 1,238,272 SUPPORT cosrs Information technology Management Finance Inetsme from charitab actiwtse5 77.610 144.653 724 19.814 222,263 724 19,814 Hurnan Governance Costs resource5 Totals Income Irom charitable actTtle$ Charitable activities 77,610 202,099 17,605 17,839 1.464 17,605 17,839 279,709 &Jpport costs. included in the above. are a5 folw5.. 2025 2024 Income from tharrtab actNities (haritable activities Total activities Totsl artivitles Wage5 Social securKty Pensions Rate5 and water Insurance Light and heat A(fvertisiftg ndries Rent PrEmises Expenses Repairs and renewals Office Equipment Contr1Jtltsn towards overhead5 68,321 5.792 3.497 68.321 5,792 3.497 761 6,69) 10,074 10,743 50.190 45.0(YJ 25.624 4,204 622 19.2551 65,777 5.729 3,270 754 6,950 11.472 4.474 5,543 45,000 22,674 1,685 1,755 761 6.690 10.074 10.743 50,190 45,(KKI 25,624 4,204 622 19,2551 Carried forward 77.610 144,653 222.263 175,083 Page 18 contlnued...
Community Law Semtè INorthampton And County) Notesto the Flnanclal Ststements- continued forthe Year Ended 31 Marth 2025 SUPPORTCOSTS- ¢otttifiued 2025 2024 Irome Irom charrtable (tive$ Charitable activities Total actNities Total actlVllTres Broueht forward Bank charges Computing Expense Payroll protÈ>sing Non coVerable VAT Auditor5, remunerath)n Lega1 lees 77,610 144.653 724 19,814 1,464 17,605 5,554 12,285 222.263 724 175,083 807 19,485 1,450 14,879 5,413 9,745 1.464 17.605 5,554 12,285 77,610 202.099 279.709 226,862 NET INCOMEIIEXPEPlTURE} Net incomellexpenditurel is ststed afterchargtWlcredTtingl= 2025 2024 Audiotr's remuneratk)n 5,554 5.413 TRUSTEES. AEMUNERATION AND BENEFITS There were no rrustees, rernuneration or other benefitslor the year ended 31 March 2025 norforthe year ended 31 March 2024. Trustees. expeMe5 There were no trustees. expenses ld for the )ar ended 31 March 2025 nor for the year ended 31 Maich 2024. STAFF COSTS 2025 2024 Wage5 and salar$ Social security costs other pensioR costs 783.502 58,208 38.727 754.634 57.595 36.213 880,437 848.442 The average monthly number of employees durin8 the year wasa5 lollows.. 2025 38 2024 33 Advisory and Support No employees received emoluments in excess of £60.1)XI. The key rnanagement personr1 are the trustees and the Chief Exe£utive. The salaries paid to kev management personnel in the year amounted to £49.159. Page 19 continued...
Communlty Law Servlce (Northampton And Countyl Note5tothe Financial Statements- ¢(ffiNed forthe Year Ended 31 Mzrth 2025 COMPARATIVES FOR THE STATEMENfoF FINANOAL AcnvmES Unre5tritted fund Restricted fund Total fvnds INCOME AND ENLX)WMENTS FROM DonatK)ns and leg8cies 3.887 3,886 Charitable activilies Income frorn charitable attivrtles 380.743 801,195 1.181.938 Other IrKome 728 728 T+)tal 385.358 801.194 1,186,552 EXPENOITURE 014 Raising funds 16,386 16,386 Charitable a¢tivili¢s Charitable actNitie5 437.943 648.972 1,086,915 Totsl 454,329 648,972 1,103.301 NET INCOMEIIEXPENDITUREI Translers between funds 168,9711 112,679 152,222 1112,6791 83,251 Net movtmerf Infunds 43.708 39,543 83.251 RECONCILIATION OF FUNDS Total funds b¥ought forward 189.199 19.080 208,279 TOTAL FUNDS CARRIED FORWARD 232,907 58,623 291.530 ii. DEBTORS: AMOUNTS FALUf4fj DUE WITH114 ONE YEAR 2025 2024 Trade debtors Work in progress other debtor5 Prepayments and accrued income 24,822 29.382 11,715 9,942 21,001 25.975 2,231 14,189 75.861 63,396 Page 20 continued...
Cornmunity law Ser¥icè INorthampton And County) Notes to the financial Statements- contlnued fotthe Year Ended 31 March 2025 12. CREDITORS.. AMOUNTS FALLING DUE wmiiN ONE YEAR 2025 2024 Trade credthrs Social 5euJrity and other taxes VAT Other creditors Pension Accruals and defer income 2,203 14,120 573 13.622 9.111 3.184 5,892 43,794 426 6.938 9.209 32,896 76,176 LEASING AGREEMENTS Minirnum lease paymÈnts Under rK*TrcaKellaNe operating leases fall due a5 folh)ws'. 2025 2024 Within one year 8etween one and five years 11.250 45.(XK> 11,250 11,250 56,250 Page 21 continued...
Community law Seryice INortharnpton And County) Notes tothe Financial Statements-tontinuÈd lor the Year Ended 31 Marth 2025 MOVEMENT IN FUNDS Transfer fibnds between funth At 31.IYJ.2024 At 31.03.2025 Unrestricted fund5 General Fund Immigration Advlce Service Fixed Fees North Northampton Councll (Former ENCI West NortbarDpton Council I formal NBCI Restore Northarnpton Communlty tralning Partrr$hlPHo Centr WNC Immi8ration Athice 55,379 18.343 174,4541 9,877 127.874 108,799 28,220 34,842 34,842 123,69) 652 123,690 652 13.51K) 12.391 18,1931 4,198 Total unrestricted lunds 232, 138.6861 106,181 300.401 Restrlctedfunds Weston Favell Foodbank Money and PenSn see IMaPSI Financial Healrh & WellBeing Service IBGErl NCF IWNCI Household 1Prt Fund Northampton Energy SHving5 serVe (National Grid'5 Waryn Homes Fund) NNC Citizen Advice Service Public Health- NESS YEAR 5 Nationwide Building Society BGET L81 Response Fund WN Money Advice Justice Together Immigrat Northampton Town Council Northèmptonshire Cornmunrty Foundation The Access to JUste Foundation Northarnpton Hope Centre WN Energy A(fvice NNC Energy Advice WNC-HSF6 Henry Smith Charity 1.317 17,043 24.949 15.2991 125,0131 13,061 1.890 28.309 15(Kll 125,6081 4.591 3,664 6,907 8,707 11.3311 118L¥)I 1.331 191 11621 72 13.114 285 4.196 13,114 $42 290 9,759 13.1431 19.5021 17631 124 5,373 10.209 lo.2 5.874 124 13,751 10.209 1,029 27.786 119.4081 8.427 13.8941 8.017 18.082 118.0001 8,017 17,465 16171 Tcrtal restritted fund5 58.624 142.301 1106.1811 94,744 Total fund5 291.530 103.615 395.145 Page 22 continued...
Communlty Law Service INorthampton And County) Notesto the Flnanclal Statemerts- continued for the Year Ended 31 Marth 2025 14. MOVEMENT IN FUNDS-(ontinued Net movement in fund5. included in the atM)ve a asfollow5= I)MIng resources Resource5 expended Movement in funds Unreslfirted lund5 General Fund ImmigtIOn Advice ServKe Fixed Fees Communlty training Partnershi0 centre WNC Immigration Advi 326.853 26,176 401.307 16.299 8*C 174,4541 9.877 13.51X) 58.082 45.691 12,391 Total unrestricted funds 433.411 454,329 138,6861 R¢strittedfunds Money and Pension Service IMaPSI Weston Favell Foodbank Financial Health & WellBeing seiCe IBGETI NCF IWNCI Household SuprA)rt Fund NNC Otizen Advice Servlces Public Health- NESS YEAR 5 NatDnwide Cornrnunity Grants BGtr Local Response Fund Justice Together Immigration Northampton Town Council Northamptonshire Ctsmmunity Foundation The Access to Justice Foundation WN Enerav Advice NNC EnergyAd¥ice WNC-HSF6 Henry Smith chadty BGEf-E3p WhitÉ goods BGEF Practic31 rnea5ures The Legal Education Foundation 234.184 61,242 193,888 209.235 44.199 165.489 24,949 17.043 28,399 (S) 8.707 11,3311 22.916 14.209 1.331 36,511 26.752 3.143 9.759 13.1431 85.954 201.698 29.595 33.687 20.750 58.168 193,271 33.489 25,670 27.786 8.427 13.8941 8.017 18.082 Total rwrlcted funds 925,425 783.124 142.301 Total ful$ 1.582.385 1,488,025 Page 23 continued...
Communlty Law servi (Northampton And ntyl Notes to ihe Flnandal Statements- (ontlnued for the Year ended 31 March 2025 14. MOVEMENT IN FUNDS- contlnued At V4ll3 Net movement in fvnds Transfers between funds At 31103124 Unrestrirted lunds General fund Imrnigration AdvicÈ ServKe Fixed Fees West Northarnpton Council I formal NBC) North Northampton Councll IFormerly ENCI Restore 108.945 7.803 61.800 10,028 623 1174,7961 16.775 61.* 24.814 2.345 121.230 16.2351 55,379 L8,343 123,690 34,842 623 12.3161 189.199 168.9721 112.679 232.906 Reri<ed funds Weston Favell Foodbank Money and Pension servi IMaPSI Financial Health & WellBein8 Service IBGETI NCF IWNCI Household Support Fund Northampton Energy Savings Service (National Grid'5 Warrn Hornes Fvndl Public Health- NESS YEAR 5 Nationwide Building Society BGET Local Response Fund WN Money Advice Justice Towher Immigration Northampton Town Council Northamptonshire Community fOundatn The Access tojustice Foundatitsn Northampton Hope Centre WN Energy AdTrrice NNC Energy Advice 5.740 11.4951 25.204 22.368 13.0(K)I 12,9281 125,1401 120,8801 12501 1,317 64 1.890 500 402 3.750 3.664 1.331 13,311 19851 11181 31,568 9.787 4.959 124 19.315 10.209 15,102 5,874 116,3201 994 190 72 13,114 285 4,196 124 5.373 10,209 10,602 5,874 118,4541 19.5021 17631 113.9421 14,5001 19.0 152.223 1112,6791 58,624 TotalfuTrJs 21)8.279 83,251 291,530 Page 24 Continued...
Comrnunlty Law Sewvke INorthampton And Countvl Notesto the Mftan¢ial Statemerrt5- cOrted lorthe Year Ended 31 Marth 2025 14. OVEMENT IN FUNDS- rontinued Net movement in funds. included in the above a asfolbws= Incoming iesouites Resources expended Movement in funds Unrestricted fund5 General Fund lrnmigration Advice SeiCe Fixed Fees North Northarnpton Council (Formerly £NCI West Northampton Council I lOrmal NBC) Restore Northampton 232.957 32,110 407,753 15,335 25.186 1174,7961 16,775 24,814 61,800 2,345 61.8(K) 6.055 385.357 454.329 168.9721 Re51rirteilfurKIs Weston Favell FoOdn Money and Pension service IMaPSI Financial Health & WellBeing Service IBGETI NCF IWNCI Household Support Fund Northampton Energy Savings SeNice INatK>nal Grid's Warm Home5 Fund) Puèlic Health- NÉSS YEAR S Nationwide Building SOcty BGtr Local Response Fund WN Money Advice Justice Together ImmigratKJn Northampton Town Council Northamptonshire Communty Foundation Access to Justice Foundation Northampton Hope Centre WN Enorgy Advice NNC Energy Advice 29.273 236,135 1.884 30,768 210.931 169,516 11.4951 25.204 22,368 13,0001 99,723 86.412 985 1.530 37,977 26.063 4.057 7.119 42.937 5.234 22.398 45 13,311 19851 11181 31,568 9.787 4,959 124 19,315 10,209 15,102 5.874 1.412 69,545 35,850 9.016 7.243 62.252 15.443 37,5fy) 5.919 801.195 648.972 152.223 Total fvnds 1.186.552 1.103.301 83.251 15. EMPLOYEE BENEFITOBUfjAIIONS The company wrticipate5 in the Sche[r, a MttleMp)Yer scheme which provides beneffts to some 1.300 non-associated participatrng employers. The 5cherne is a defined benefit scheme in the UK. It is not kK)ssible for the tompany to obtain sufficient information to enable it to account for the sclErne as a defined benefit scheme. Therefore it accounts frlrthe stheme as a defined contributk)n scheme. The scheTne 15 subjett to the funding legi5ktion oudined in the Penslons Act 2¢XM whh carne into force on 30 December 2005. This, together with documents iwed by the Pensions Regulator and Techn31 Attuar1 Stand3rd5 issued by the Financial Reporting Council, Set outthe frarnewtsrk f0rfvndI defined benefrt occupatKnal nSIOn schemes in the UK. The stheme is classif*d as a 'last-man Standing arrangement.. The¥efore the cofflpany is rthntially liable for other participatin ernployer5' obligètions rf those employers are unable to rneet their share of the 5cherne delicit following withdrawal from the scheme. Participating ernpk)yer5 are gaI required to rneet their Sha of the scheme deficrt on an annuity purchase basis on withdrawal from the scherne. Page 25 continued...
Community Law Service (Northampton And Coltntyl Note5 to the Flnancial Staternents- (C11ed for the Year Ended 31 March 2025 15. EMPLOYEE BENEFIT OBUGAmONS- contlnued A full acruari31 valuation for the scheme wa5 iarried out al 30 Septernlxi 2020. This valuation showed assets of £8CO.3m. lialit5 of £831.9rn and a deficit of £31.6m. To elirninate thisfunding shortfall, the Tru51ee has asked the participating ernployers to pay additnal contriiKrtitsns to the scheme as follows.. Defidt contritmrtions From l April 2022 to 31 january 2025.. £3.312.(XX) per annum Ipayable monthlyl Unle55 a concessKJn has been agreed with the Trustee the temi to 31January 2025 applles. Note that the scheme's prevlous ¥alu3tson was carrEd out with an effectwe date of 30 September 2017. This waluation showed assets of £794.9m, liabiltties of 26.4rn and a defKit of £131.5m. To eliminate this funding shortfall, the Tfustee asked the participatin8 employers to pay additional contritrArtn$t0lhe scheme as follow5= Def contributions (payable monthly and increasing by 3% each on 1st Aprill Frorn l April 2019 to 30 September 202S.. £11,243,(KK) annurn The recovery pkn contributiOD5 ale alkxated to each Part¥patIng employer in line with thelr estlmated Share of the Series l and Serie$ 2 scheme Irabilitie5. Where the scheme is In deficit and where the company has ayeed to a defKit funding arrangement the cornpany recognises a liability for this obligation. The amount recogni5ed is the net present value of the deficit reduction contributK)ns payable under the agreement that relates to the deficit. The pre5errt value is calculate(l using the discount rdte detsiled in these disclosures. The unwinding of the discount rate is recognised as a cost. PRESE14TVALUES OF PROVISION 31 March 2023 31 March 2025 31 March 2024 psent value of provision 649 1.389 RECONaLIATION OF OPENING ANO a0NG PROVISIONS 31 March 2024 31 March 2024 Provision at start of peTN)d Unwinding of the 0i5COUllt factor (interest expense) Deficit Contribution paid Remeasurements- impact of any change in assurnptions RelaSureMents- amendments to contribution schedu Provision at end of pÈriod 649 1,389 54 17941 16491 649 INCOME AND EXPENOITURE IMPACT 31 March 2024 31 March 2024 Interest expense Remeasurements- impact ol any change in assurnption5 Remeasurements- amendmefits to tIE contr11xrtn schedule Contritrxjtions paid in respert rjf future seryice" Page 26 continued...
Commtsnlty Law 5ervke (Northampton And Covntyl Notes to the Fin3rKlal siements- (ontlnued lor the Year Ended 31 M#r¢h 2025 15. EMPLOVEE BENEFIT OBUGATIONS. wntinued Costs recogni%ed in Income and expenditure aCCt 31 March 2024 % per annum 31 March 2023 % per annum 31 March 2022 % per annum Rate of diswunt 5.31 5.52 2.35 The discount rate5 shown above are the equNalent Single di5(ount rates which. when used to discount the fUre Tecovery contributions due, would gNe the same resu5 as u5ir( a fvll AA corrKJrnte bond yield curve to discount the same recovery plan contributrons. The following schedule details the deficit contTitxrtKJns agreed between the compafiy and the scherne at each year end period.. DEFicifcoNTRI8Um¢Y45 SCHEDULE 31 March 2023 31 March 2023 Year endlng 31 March 2024 Year I Year 2 Year 3 661 794 794 661 661 i& RELATED PARTY DISCLOSURE5 There were no related party trarsactionsforthe year ended 31 March 2025. 17. LILTIMATE CONTROLLING PARTY The Charity ha5 been under the control of its Management Comrnittee throughout the year. Detalls of the M3na8ement Committee are shown wfthin the report of the trustees. Page 27
Commyrtty law ser¥1 INortharnmon And Countyl Detalled Statement of Flnand¥l ArtI¥it5 for the Year ErKled 31 Matth 2025 2025 2024 INCOME AND ENDOWMEKrs Donation5 and legacles Don3tions Grants 4.143 2.111 1,771 2,115 6.254 3.886 Charltable acuvltles Le881 Aid Agency- red fee Legal Aid Agency tertificated Legal Aid Agency Housing Immlgration Advice Service Money Advice Service IEMMAI British Gas Energy Trust National Grid Warrn Homes Fund NREC Restore Weston Favell Foodbank Institute of Money advisors WÈst NorthamptonshlrÈ Council North Northamptonshire Council North Northampton5hire Council North8mptonshire Community Fwndation WNC Money AdVe NorthamptoTTr Town CotsrKil The A B Charitable Trust Northampton Hope Centre WN EnÈrEV AdvKe Service NNC Energy Advice Tralning Income Legal Aid Agency- HLPAS Justice Together Immlgration on NCFI Access to Justice Foundation Henry Smith Ct)arity Citizen Advice 65,325 6,778 61.336 15,612 22,538 28,433 236.135 193,296 99.723 3,676 8.400 29.272 19,152 61,890 26.167 234,184 193,888 61,242 4,650 33,687 s,000 22,916 58,082 85,IK)D 7,244 69.545 9,016 20,000 15,443 37,500 5,919 16,050 57,460 35,850 15,550 204,388 29,595 104,847 36,511 85,954 20,750 20,226 74,448 1.350.$40 1,181,938 Other incorne Funds TF- Parking Spaces Other incory 728 2,043 2.043 728 Total In¢oming resour$ 1,358.837 1.186,552 EXPENDFTURE Ralslty donations and le4acies Wages C2rried forward 14,651 14.651 14,148 14,J48 This page does not fomi part of the statutory finarKial statents Page 28
communltii Law5ervke (Northampton And County) Detailed statement of Flnandal Acti¥lties for the Year Ended 31 March 2025 2025 2024 Raisin8 doThations and lesaties 6rought forward Social security Pensions 14,651 1,548 751 14.148 1.534 16,950 16,386 Charitable attivitles Wages Social Security Pensions Telephone Postage and ststionery Staff and volunteer travel Slaff trainn& and Welfare Payment to pèrtners Reference books and literature Subscription Emergency fund 700,530 50.868 34,479 6,693 10,620 10,892 10,003 104,769 815 4,948 23.946 674,709 50,332 32,239 7.365 11.128 11,607 4,128 62,159 634 5,752 958,563 860,053 Support Costs Management Wages Social securlty Pensions Rate5 and water Insurance Light and heat Advertising Sundries Rent Premises Expenses ReIrS and renewals Offe Equiprnent Contribution towards overheads 68.321 5,792 3,497 761 6,690 10,074 10.743 50,190 45,N)D 25,624 4,204 622 19,2551 65.777 5.729 3.270 754 6,950 11,472 4,474 5,543 45,OC 22,674 1,685 1.755 222,263 175.083 Finance Bank £harges 724 807 Information tethnolo8Y Computing Expense 19.814 19,485 Human resour¢es PayToII processing 1.464 1.450 Non recoverable VAT 17,605 14,879 Goverrtan costs Auditors. remuneration Carried forward 5,554 5,954 5,413 5,413 Thi% page does Th)tforni ofihe 5tstut0ryfinak1 staternents Page 29
Community Law SeThke (Northampton And Countvl Detailed Statement of Flnanclal Actlvltles for the Year Ended 31 Mar¢h 2025 2025 2024 G¢)vernart ¢osts Brought forward Legal lees S,$54 12,285 5.413 9,745 17.839 15,158 Total resources expeftded 1.255,222 1,103.301 Net Income 103,615 83,251 This page does not form partof the statutory financial statements Page 30