2022-03-31-accounts - Harrow Law Centre

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				~pa e
Legal and administrative	Information
Report ofthe trustees				2-3
Report ofthe Auditor
Statement of Financial	Activities
Balance Sheet
Cash Flow Statement				10
Accounting policies				11-12
Notes forming part ofthe financial statements				13-17
Detailed income gr expenditure		account		18
pope 14does not form	pert ofthe statutory		accounts.

Han qw jaw Centre
(Prjvate Compmry Limited by Guarantee) Directors' tk Trustees' Report forthe Year gnded 32March 2022 )Continued)
Flnandal review
Total Income for the year amounted to 8663,387 with total expenditure amounting to k726886 leaving a defidt for the year 863,499		of
Accumulated reserves st the bakxnce sheet date amounted to 6234.271 represent Income reservea
Reserves paacy
The Trustees have set up a pogcy to maintain reserves at a minimum level mqrdred if the Centre was to cease operations. At present the trustees assess the clwrlty as s going mncem and therefore do not envisage that reserves to rease operations would need to be called upon In the near futvrs.
Avaaabalty and adequacy ofassets ofeach ofthe funds The bimrd of trustees are satisfied that the charity's assets ln each fund are avagsble snd adequate to fulfill respect ofeach fund.	its obrigations	in
Plans for the future
Summary of plans for the future and the trustees perspective ofthe future air sedan afthe charity.
The main aim for the isw Centre lsto continue to nieet the demand for legal advice locagy, We expect the demand to continue to increase. We therefore aim to Increase provision for representation stTribunals in Welfare Benegts cases. Trustees responsibgipes In relation to the Rnsndal statements The charity trustees fwho are alsa directors of the company for the purposes of company lsw) are responsible for preparing a trustees' annual report and financial statements In accordance with appacable law snd United Kingdom Accountin8 Standards (United Kingdom Generally Accepted Accounting Practice).
-select suitable accounting policies and apply them consistently; ~observe the methods snd prlnci plex in the Charities SORP; - make judgments and estimates that are reasonable and prudent; -nate whether applicable UK accounting standards have been loaowed, subject to any material departures dbclosed and explained in the iinandal statements.
-prepare Financial statements on a going concern basis unlest it Is Inappropriate to presume that the charity wig continue In operation.
The trustees are responsible fur keeping accounting records whkh dhclose with reasonable accuracy at any time the nnanrial position ofthe charity and enable them to ensure thai the Rnsnclsl statements comply with Ihe Companies Act 2006. They sre also rmponslble for safeguarding the assets ofthe charity and hence for taking reasonable steps for the prevention and detection offraud snd other irregularities.
Directors and trustees
The trustees who sre directors for the purpose ofcompany Iaw who have served during the year snd up to tire date ofthis report are setout an pagei

								Unrestricted/
							Restricted	Designated		Total	Tata)
						Hong	Fuung	~Fn	~20Z	2 22	~2020 2021
							E			E	8
Incomw
Donations and legades							418,300		418,300		455,863
Income/rom charitable octivlricsr
Charitable activities								245,080	245,080		281,924
Income/rom other	charitobie	activities
Fundralsing 8other	income									7	33
Investment income
Total Income							418300	245,087	663387		73/,820
Expenditure
Expeoditvrs on cnarllobie activities:
Direct Charitable expenditure							413,673	308,963	722,636		646,156
Management snd administration								4,250		4,250	4,250
Total expenditure							413,673	313,213	726,886		650,406
Net Income/(expenditure)		snd	net	movemants	In
funds before gains	and losses on		Investments				4,617	(68,126)		(63,499)	8'/,414
Net gains/(losses) on Investments
Total funds bmught	forward							297,771		297,771	210.357
Total funds carried	forward


				6
Ruad Assets
Tangible Axed assets			16		849		&1st
Total fined assets
							1,342
Current Assets
5tocks &Work ln process Debtom Cash st bank and In hand			17 18	192,007 101.958 50,165		210,864 2296 188,937
Total cuwent wwsts						402,097
Credltarw amounts	faglng due
within one year			19	f120,708)		(105,668j
Net currwit ilsrets					233,422		296,429
NS7 ASSsiS
							297,771
The funds ofthe Chwity:
Unrestdicted/Designated		Income funds;			234,271		29'7,771
TOTAL cNAalty FUNDs					234,271		29/,/71

Narrow Iaw Canbw Statement ofcash flows As atyear ended st32.0322
						1021/22	2020/21
						Total	Prior year
						Funds	Punds
Cash flows from operating actlvlgeu						3	6
Net cash provided by (used In) operating		activities				(157,628)	178,499
Cash tlows from investing activities
Dividends, interest snd rents from investments
Purchase oftangible fined assets							(1,423)
Net gains/(tosses) on Investments
Net cash pravlded by / (used In) Investing		activities				(1S7,628)	177,076
Change In cash snd cash equivalents In the		reporting period				(138,772)	91,823
Cash snd cash equivalents st the beglnnlng		Ofthe reporting		period		188.937	97,114
Cash snd cash equivalents stthe end of	the reporgng parted					50,165	188,937
Recendgatlon ofnet movement in funds		tonat cash	flow	from operstlng	actlWtles
Net movement In fuods for the reporting	pertod (as per the			SOFA)		(63,499)	87,414
Ad)ustments for:
Depredation charges
Dividends, interest snd rants from investments
(increase)/decrease in debtors						(99,662)	l1l
Increase(decrease) In creditors						5,040	90,593
Net cash pnwided by (used In) openrtlng		activities				(157,628)	178,499
Analysis ofcash and cash equivalents
Cash In hand						50,165	188,937
Total cash and cash equivalents						50,165	188,937

1	Legal mstus of the'Dml
	The Trust Isa company	gmlted		by guarantee		snd hss	ne share mplml.	In ths event ofthe charlw being wound up,	the liability ln
	respect ofthe guarantee		Is 0mltwl Isf1per			member	oftlm Charity.
Z	Flnsrwlal psrtormance	ofthe charity						Z021/12	2020/21
								f	6
	tncome							m5367
	Svpendlture on chwltsble		activities					722,143	64S,663
	Evpsndltum on management			and sdmlnhtrstlon				4,250	4+50
	Depredadon							493	493
								yzsdms	650,406
	Net Income							(65~9)	37,414
	Total funds braught fonmrd							297,773	210,357
	Tots Ifunds carried forward								297,771
	Represented by,"
	Un estrhted funds							792331	295,731
	Rsslrkted funds							2,040	2,040
	Total furrrls							234,271
3	lrlcorrla bole Donstlorrs		wld 6rants
	Gmrlts receivable
	The Three Guinea's Trust							102322.00	SOPNS
	Tnist for London							29400,00	14,500
	Chgdren In need								25.449
	6reater Landon Authority							2,000,00	8,000
	AOen 8 Ovary Foundation								10,000
	Deg foundation							62,468.00	27,745
	A Ih0							7,50026
	Law Centres Faderstlan							toil23.00	180,906
	Persula Faundatlon							S,ODO.OO
	Harrow Coundl								M,DOO
	Pret foundation trust
	Landon legal mpport trust							18,818.00	17,385
	Legal education Foundation							55,914,00	34,025
	t.ondon community Foundation								16,000
	HMRC Furlough grant								4,174
	oah foundation							99,670.00	100,120
	Other donations
	Add defwmd Inmms brought			forward				66,930
	Less deferred lnmme carried			forward				66395	66,930
									455,863
4	Income from charltabk	activities
	Unrertrlcted Revenue Funds								281,924
5	Income from other charitable			actlvldm
	Fundralslng
	Interest receivable								33
	Other
									33
6	Invmmnent Inmme
	There was no Investment		Income during the			year
7	Anatmk ofaspsndlture		on charitable		actisides
	Staff8.agency mats							538,363	485,514
	Cnlprochltlolr							4II3	493
	Other running mats							~183030	164,399
									650,406

rivate Company umttod by Dusrsn otes to tlm financial statements r the rmlded 31March 2022	tee)
								1021/22	2020/21
								8
8 Ansbols «fywanwnm end support cost
Staff costs
Audit snd acceuntsncy								4,250	4,250
8anh charges
Other legal 8 profawronsl
								4,250	~4250
9 Net Income /(expenditure( forthe	year
This I~stated after charglnp
Depredation. owned mme								138	138
Auditors remuneration for audit servkes								3,600
Auditors remuneration for other services								650	650
10Analyses ei staD nets, tnotrw	remuneration			and	expwmo,	snd the cost at hav
management parsannel
Wages snd salaries								538,863	485524
Employers national Insurance								49,635	4$,989
Perlslons
								5S7,998	527,503
The average number ofstaff employed			during the	year
were ss follows:
Direct charitable								16	15
Administration 6support								1	I
								17	16
The number of employees whose		emoluments		as	deflned	for	tsxstlon	purposes
amounted to over 160,00D in ths year		were ssfoEown
11Trmt4wr' remuneration
Tha trustees were not paid or received			any other	baneflts from		the charity during the year in their capacity as trustees.
11Related partyttensactlons

										property	ONce
										Impmvemenm	Equipment	Total
16	Tangible fixed assets									E	6	6
	Cost:
	At 1Aprg 2021										1,973	1,973
	Additions
	At31March 2022										1,973	1,973
	Depredation
	At 1Aprg 2021										631
	Charge in year										493
	At31March 2022										1,124	1,124
	Net book value
	At31March 2022										849	849
	At31March 2021										1,342	1,342
											2021/21	2020/21
											E	E
17	Stock and work In	pragrem
	Work ln progress										192,007	210,864
											192,007	210,864
18	Debtors										2021/22	2010/21
	Amounts due within one yean
	prepsyments snd	accrued Income
	Accrued Income										99,620
	Prepayment»
	Other debtors										2.338	2,296
	Staff loans
											101,958	2,296
19	Creditors										1021/22	2020/21
	Amounts faglng due within		one		ymn
	Trade creditors											1,880
	Other taxatlon 8social security										20,886	15,993
	Other creditors										2,431	5,375
	Accrued expenses snd trade			creditors							20,796	15,490
	DeFerred Income-restricted			funds(nese			20)
	Deferred Income-Unrestricted				8	designated		funds	(note 20)		66,595	66,930
											110,708	105,668
20	Deferred Income										2021/22	2020/21
	Deferred income comprise		advance			receipt of		nurssry fees for 2020/21.
	Balance as at 1April 2020										66,930	0
	Amount released to Income		earned			From	charitable		activities		(66,930)	0
	Amount deferred	In the year									66,595	66,930
	Balance as st 31March 2021										66,595	66,930

21	Analysis	ofsharltsbls	funds	funds	funds
	Amlyds	ofnwvernsnt		In unresmcwd		hfrlds
		"F	n		N
	Balance	at1AprS 2021								1342	412
	Addltlwn										2703
	Intcrdfmd trsnsfw»
	MRVCIIICnt hl MW
	lhlsnce	«t31Marsh 2022
	Uolm~kt I f)00
	Sslanca	st 1Apl02021								263,M1	176,S78
	Morcnlcrlt Illymr									)63,499)	67,414
	Inter.fund trsnArs									)64,062)	)930)
	eelsnce	at31March 2022								235,800	263,362
	Balance	at 1Apr0 2021								2,040	2,040
	Inter-fund transfers									64/55
	Balance	at31March 2022								ss sss	2,040
	Balance	st1Aprg 2021								31,027	31,027
	Inter-fund transfers
	Balance	st31March 2022								31027	~3027
	Total									234,271	297,771
22	Analysis	between fund		balances
									Unrsstrfcted
								General	Daslgnabul	nestrhtsd	Total
								3	E	6	6
	Tangible	cued awcns						949
	Currern	Awers						277,535		56,595	344,130
	Currant	SabShfes						l110,708)			[110,708)
								167676		~66 95	~234 171
29	a)Anatysfs ofmouamsnt				In restrfcmd		Funds
								Balance	lncomlng	Resources	Balance at
	Fundsrs name							1/4/21	Besources	Espsnded	31/3/22
								E	E	E.	E
	Thlt Thlcs 6ulrlas'I Tnlst								203+22,00	.101322
	7 rust for london								29,500.00	.29500
	Srsater	landon Authorny							1,000tH	-2000
	Selffoundation								62,46880	-62468
	ASO								7,5002M	-7500
	law Ccntfln Fadwstlon								10,823.00	-10823
	Ferrule	Faundadan							5,000.00	.500D
	narrow	Coundl							25,000.00	.25000
	London	legal support	trurt						18,826,00	-18818
	Legal edacstlNI Fonndstfon								55,914.00	55914
	Ollk follndstlwl							56830,00	99+2000	.166215	46595
								66950	4W 965	~484 560	~fee 595

			2021/22	2020/21
			5	E
Performance Grams remlvsble			418,300	4552I63
Case work fees8tgsburssments			20,000	53,004
Legal services Commission-Legal		Aid/ Help	222,483	228,482
Donations arrd Legsdes			3,597	438
Other Income			7	33
				737,820
Gains/(Losses) on Investment
			663,$87	737,820
Direct charitable expenditure-		Direct spandlrxp
Gross wages and satanas	-charitable activities		538,3SS	485,514
Employers Nl charitable	activities		49,635	41,989
Pension casts -charitable	actMtles		12,021	10,233
Settlemant claim
Case costs			50,175	37,135
Grants				10,022
			669,496	584,593
Direct charitable expenditure-		Direct trading. "
5ogcltors training costs			4,773	3,479
Prectl'sing certificates and	accreditation		23~	9,102
Travel snd subsistence			121	437
Rent and room hire				20,272
Insurance				1,456
Telephone, fax, Internet			960	1,259
Past lk stationery			7,7$5	8,202
Usury costs				69
Membership subscrlptions
Computer expenses			8,524	14,387
Advertising and marketing
Equipment, repairs, expenses snd maintenance
Accountancy fees			1,279	1,364
StafFWelfare			35	570
Bank charges			580	173
Fines snd penalties
Depreciation			493	493
			55,140	61,263
Other expendlturaeovtanancs		costs
Audit fee			5,600	3,600
Statutory accounts preparation		fees	650	650
			4rtgo	4,250
Total charitable expenditure			726,886	650,406
NET INCOMINGS/}OUTGOINGS}		IN TEA8