##
||||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|||
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||||||||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|19,302|
|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|
##
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##
##
##
##
##
##
|||||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)|