2023-03-31-accounts - Harrow Law Centre

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			Page
Reference and administrative details
Report ofthe trustees		2	to	3
Report ofthe independent auditors		4	to	6
Statement offinancial	activities
Balance sheet
Cash flow statement
Notes to the cash flow	statement		10
Notes to the financial	statements	11	to	18
Detailed statement of	financial activities	19	to	20

TRUSTEES	A TConvisser	A TConvisser
	C G N Dennemont
	Mrs A Whitehead
	Ms SWood (appointed				1.4.22)
	R Joshi
REGISTERED OFFICE	The Lodge
	64 Pinner	Road
	Harrow
	Middlesex
	HA1 4HZ
REGISTERED COMPANY	07126773	(England		and Wales)
NUMBER
REGISTERED CHARITY	1134778
NUMBER
AUDITORS	Serringers	LLP
	Chartered	Accountants
	and Statutory		Auditors
	Lygon House
	50 London	Road
	Bromley
	Kent
	BRI 3RA
KEY MANAGEMENT
&PERSONNEL	P Fitzpatrick		—Center Director

							2023	2022
					Unrestricted	Restricted	Total	Total
					fund	funds	funds	funds
				Notes
INCOME AND ENDOWMENTS			FROM
Donations and legacies					4,756		4,756	3,597
Charitable activities
Legal advice services					460,102	361,117	821,219	659,783
Investment income					372		372
Total					465,230	361,117	826,347	663,387
EXPENDITURE ON
Charitable activities
Legal advice services					432,304	365,744	798,048	703,334
Support costs					7,150		7,150	4,250
Grants					3	333		3333
Total					442,787	365,744	808,531	726,886
NET INCOME/(EXPENDITURE)					22,443	(4,627)	17,816	(63,499)
RECONCILIATION		OF FUNDS
Total funds brought	forward				229,645	4,627	234,272	297,771
TOTAL FUNDS CARRIED FORWARD					252,088		252,088	234,272

					2023	IAs2
			Uurcstncted	itcstnctcd	'I'otal	'I'otal
			fund	fund~	funds	funds
		Niiies	f
FIXEDASSETS
Tangible assets		)2	2,618		2.618
CURRENT ASSFTS
Stocks Debtors Cash at bank		13 )4	267,739 13524 37,793	22,500 7,1)4	267,739 36.024 44.907	l92,007 )0),958 5(),206
			319.056	29„614	348,670	344,171
CRKDITOIIS
Ainounts falling due vvithm	one year		(69,586)	(29,614)	(99,200)	il!A.748)
NET CURRENT ASSETS			249.470		249,470	233,423
TOTAl. ASSETSI.FSSCURRENT
I.IABII.ITIES			252,088		252.088	234,272
NET ASSETS			252,088		252,088	234.272
FUNDS
Unrestricted funds					252.088	229.645
Restricted I'unds						4.627
TO I'Al. FUNDS					252,088	34

		CASH FLOW STATEMENT
		for the year ended 31 March 2023
			2023	2022
		Notes
Cash flows from operating	activities
Cash generated from operations			(2,614)	(138,779)
Net cash used in operating	activities		(2,614)	(138,779)
Cash flows from investing	activities
Purchase oftangible fixed assets			(3,016)
Interest received			372
Net cash (used in)/provided	by investing	activities	(2,644)
Change in cash and cash equivalents		in
the reporting period			(5,258)	(138,772)
Cash and cash equivalents	at the
beginning ofthe reporting	period	2	50,165	188,937
Cash and cash equivalents	at the end	of
the reporting period			44,907	50,165

OPERATING ACTIVITIES
					2023	2022
Net income/(expenditure) for the reporting	period (as per the
Statement offinancial activities)					17,816	(63,499)
Adjustments for:
Depreciation charges					1,247	493
Interest received					(372)	(7)
(Increase)/decrease in stocks					(75,732)	18,857
Decrease/(increase) in debtors					65,934	(99,662)
(Decrease)/increase in creditors					(11,507)	5,039
Net cash used in operations					(2,614)	(138,779)
ANALYSIS OF CASH AND CASH EQUIVALENTS
					2023	2022
Notice deposits (less than 3 months)					44,907	50,206
Overdrafls included in bank loans and overdrafts		falling	due within	one year		(41)
Total cash and cash equivalents					44,907	50,165

	At 1.4.22	Cash flow	At 31.3.23
Net cash
Cash at bank	50,206	(5,299)	44,907
Bank overdrafl	(41)	41
	50,165	(5,258)	44,907
Total	50,165	(5,258)	44,907

				2023	2022
Donations				4,756	3,597
INVESTMENT	INCOME
				2023	2022
Deposit account	interest			372
INCOME FROM CHARITABLE ACTIVITIES
				2023	2022
			Activity
Opening work in	progress		Legal advice services	(192,007)	(210,864)
Legal services income			Legal advice services	325,459	260,239
Closing work in	progress		Legal advice services	267,739	192,007
Grants			Legal advice services	420,028	418,401
				821,219	659,783
Grants received,	included	in the	above, are as follows:
				2023	2022
The Three Guinea's Trust				79,500	101,322
Trust for London				49,000	29,500
Greater London	Authority				2,000
Bell Foundation				32,614	69,968
Law Centres Federation				7,500	10,823
Persula Foundation					5,000
Harrow Council				25,000	25,000
London Legal Support Trust				33237	18,818
Legal Education	Foundation			5,000	55,914
Oak Foundation				66,595	99,955
John Lyon's Charity				7,500
The Access to Justice Foundation				55,082
A BCharitable Trust				20,000
The Tudor Trust				30,000
London Community Foundation				9,000
				420,028	418,300

					Grant
					funding of
					activities	Support
				Direct	(see note	costs (see
				Costs	6)	note 7)	Totals
	Legal advice	services		798,048			798,048
	Support costs					7,150	7,150
	Grants				3333		3333
				798,048	3,333	7,150	808,531
6.	GRANTS PAYABLE
						2023	2022
	Grants					3,333	19,302
7.	SUPPORT COSTS
							Governance
							cost's
	Supportcosts						7,150
8.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure)			is stated atter charging/(crediting):
						2023	2022
							8
	Auditors' remuneration					3,950	3,600
	Other non-audit		services			3,200	650
	Depreciation	-	owned assets			1,247	493

STAFF COSTS
				2023	2022
Wages and salaries				610,830	538,360
Social security costs				56,018	49,635
Other pension costs				14,148	12,021
				680,996	600,016
The average monthly number ofemployees			during the year was as follows:
				2023	2022
Direct charitable				15	16
Administrative &support				I	I
				16	17
No employees received	emoluments	in excess of860,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
			Unrestricted	Restricted	Total
			fund	funds	funds
INCOME AND ENDOWMENTS		FROM
Donations and legacies			3,597		3,597
Charitable activities
Legal advice services			241,483	418,300	659,783
Investment income
Total			245,087	418,300	663,387
EXPENDITURE ON
Charitable activities
Legal advice services			289,661	413,673	703,334
Support costs			4,250		4,250
Grants			19,302		19,302
Total			313,213	413,673	726,886
NET INCOME/(EXPENDITURE)			(68,126)	4,627	(63,499)
RECONCILIATION	OF FUNDS
Total funds brought forward			297,771		297,771
TOTAL FUNDS CARRIED FORWARD			229,645	4,627	234,272

12.	TANGIBLE	FIXED	AS	SETS
						Office
						equipment
	COST
	At I April 2022					1,973
	Additions					3,016
	At 31 March	2023				4,989
	DEPRECIATION
	At I April 2022					1,124
	Charge for year					1,247
	At 31 March	2023				2,371
	NET BOOK	VALUE
	At 31 March	2023				2,618
	At 31 March	2022				849
13.	STOCKS
					2023	2022
	Work-in-progress				267,739	192,007
14.	DEBTORS:	AMOUNTS		FALLING DUE WITHIN ONE YEAR
					2023	2022
	Other debtors				2,338	2,338
	Prepayments	and accrued		income	30,000	99,620
	Prepayments				3,686
					36,024	101,958
15.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
					2023	2022
	Bank loans and overdraits			(see note 16)		41
	Trade creditors				7,999
	Social security and other			taxes	16,929	16,425
	VAT				9,931	4,460
	Other creditors				2,913	2,431
	Unidentified	creditors			8,688
	Accruals and	deferred	income		29,614	66,595
	Accrued expenses				23,126	20,796
					99,200	110,748

16.	LOANS	LOANS
	An analysis ofthe maturity		ofloans is given below:
						2023	2022
	Amounts falling due within		one	year on demand:
	Bank overdratts						41
17.	MOVEMENT IN FUNDS
						Net
						movement	At
					At 1.4.22	in funds	31.3.23
	Unrestricted funds
	General fund				229,645	22,443	252,088
	Restricted funds
	The Three Guinea's	Trust			4,627	(4,627)
	TOTAL FUNDS				234,272	17,816	252,088
	Net movement in funds, included			in the above are as follows:
					Incoming	Resources	Movement
					resources	expended	in funds
	Unrestricted funds
	General fund				465,230	(44Z,787)	22,443
	Restricted funds
	The Three Guinea's	Trust			79,500	(84,127)	(4,627)
	Trust for London				49,000	(49,000)
	Bell Foundation				28,703	(28,703)
	Law Centres Federation				7,500	(7,500)
	London Legal Support Trust				231237	(23,237)
	Legal Education Foundation				5,000	(5,000)
	Oak Foundation				66,595	(66,595)
	John Lyon's Charity				7,500	(7,500)
	The Access to Justice Foundation				55,082	(55,082)
	The Tudor Trust				30,000	(30,000)
	London Community	Foundation			9,000	(9,000)
					361,117	(365,744)	(4,627)
	TOTALFUNDS				826,347	(808,531)	17,816

							Net
							movement	At
						At 1.4.21	in funds	31.3.22
Unrestricted funds
General fund						297,771	(68,126)	229,645
Restricted funds
The Three Guinea's Trust							4,627	4,627
TOTAL FUNDS						297,771	(63,499)	234,272
Comparative net	movement		in funds, included	in the above are as follows:
						Incoming	Resources	Movement
						resources	expended	in funds
Unrestricted funds
General fund						245,087	(313,213)	(68,126)
Restricted funds
The Three Guinea's Trust						101,322	(96,695)	4,627
Trust for London						29,500	(29,500)
Greater London Authority						2,000	(2,000)
Bell Foundation						62,468	(62,468)
Allen &Overy Foundation						7,500	(7,500)
Law Centres Federation						10,823	(10,823)
Persula Foundation						5,000	(5,000)
Harrow Council						25,000	(25,000)
London Legal Support Trust						18,818	(18,818)
Legal Education	Foundation					55,914	(55,914)
Oak Foundation						99,955	(99,955)
						418,300	(413,673)	4,627
TOTAL FUNDS						663,387	(726,886)	(63,499)
A current year 12 months		and prior year 12months			combined	position is as follows:
							Net
							movement	At
						At 1.4.21	in funds	31.3.23
Unrestricted funds
General fund						297,771	(45,683)	252,088
TOTAL FUNDS						297,771	(45,683)	252,088

		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted funds
General fund		710,317	(756,000)	(45,683)
Restricted funds
The Three Guinea's	Trust	180,822	(180,822)
Trust for London		78,500	(78,500)
Greater London Authority		2,000	(2,000)
Bell Foundation		91,171	(91,171)
Allen &Overy Foundation		7,500	(7,500)
Law Centres Federation		18,323	(I8,323)
Persula Foundation		5,000	(5,000)
Harrow Council		25,000	(25,000)
London Legal Support Trust		42,055	(42,055)
Legal Education Foundation		60,914	(60,914)
Oak Foundation		166,550	(166,550)
John Lyon's Charity		7,500	(7,500)
The Access to Justice Foundation		55,082	(55,082)
The Tudor Trust		30,000	(30,000)
London Community	Foundation	9,000	(9,000)
		779,417	(779,417)
TOTAL FUNDS		1,489,734	(1,535,417)	(45,683)

		HARROW LAW CENTRE
		DETAILED STATEMENT OF FINANCIAL ACTIVITIES
		for the year ended 31 March 2023
			2023	2022
INCOME AND ENDOWMENTS
Donations and legacies
Donations			4,756	3,597
Investment income
Deposit account interest			372
Charitable activities
Opening work in progress			(192,007)	(210,864)
Legal services income			325,459	260,239
Closing work in progress			267,739	192,007
Grants			420,028	418,401
			821,219	659,783
Total incoming resources			826,347	663,387
EXPENDITURE
Charitable activities
Wages			610,830	538,360
Social security			56,018	49,635
Pensions			14,148	12,021
Insurance			2,188
Telephone			1,267	960
Postage and stationery			4,298	7,795
Legal costs & disbursements			64,380	50,175
Rent and room hire			11,543	15,390
Travel & subsistence			120	121
Practicing certificates, accreditation &
subscriptions			17,497	13,380
Stafftraining &welfare			1,975	4,773
Miscellaneous expenses			225	38
Computer expenses			9,176	8,524
Accountancy fees			2,830	1,279
Bank charges			306	390
Computer equipment			1,247	493
Grants to institutions			3,333	19,302
			801,381	722,636
Support costs
Governance costs
Auditors' remuneration			3,950	3,600
Auditors' remuneration	for	non audit work	3,200	650
			7,150	4,250

	2023	2022
Total resources expended	808,531	726,886
Net income/(expenditure)	17,816	(63,499)