2024-03-31-accounts

REGISTERED coMP￿￿y NUi*IBEIL. 07126773 (Eogknnd And Woles) REGISTERED CHARtTY NUMBER: 1134778 HARROW LAW CENTRE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Berringers LLP Chartered Accounranis aftd Sthtutory Auditor Lygon IIou5¢ So London Road Bromley Kent BRI 3RA

HARAOW LAW CENTRE CONTENTS OF THE FINANCIAL STATEMEliTS ror the yer ended 31 Mr¢h 2024 Page RtfertDce Athd ￿MI￿￿tr41￿C detlla Report of thè trusle Report •f the lThdependent illdltori Stitement If flnanelal 4ctlvltleJ Bilnee ihott C4•h tlow ittement Notes to tbe euh Oow Jtatement io Ngtei to tho IIDan¢S41 st•tements 11 to 19 Detalled sttement offln*n¢l•l a¢dvltl 20 to 21

HARROW LAW CENTRE REFERENCE AND ADMINISTRATIVE DETAILS for the ye4r ended 31 M•rch 21124 TRUSTEES A T Convi% C G N D¢nnemonl Mr5 A whiw.head Ms S Wood R Joshi REGTSTERED OFFICE The LodgL 64 I'inner Road Harraw Middl¢s¢K HAI 4H7. REGISTERID COMPANY IYUMBER 07126773 {Ell￿￿d and Wale¥) REGISTERED CHARJTY NUMBER 1134778 AUDITORS B¥rrin8ers l.LP ClTranercd AcLounianlS and Siawiory Ayditor5 LyKon Hous io Loftdon Rood Bromley Keni BRI JPA KEY MANAGEMENT & PERSONNEL P Fit4Jatri¢k- Center Diyecwr

L4RROW LAW CLNTRE REPORT OFTHE TRUSTEES for the yegr ended 31 ITrVarth 2024 The Iruslees who ure ￿ls0 directors of Ihe chariry for ihe purpo%es ol- the Companies Act ?006. Present their report ivith Ihe fjnaniial siaiements of th¢ cl)ariiJ' for the veal ended 31 Marbh 21124. The Injsiees have adopied Ihe provisions of Aecountingi tiid Repui'iin& hy CliariiiLS.' SiaicmLiil ol. R=commended Practice applicable lo cliarities prgparini7 thcir accounts in accordancc ivirh the Financial ReportTng Standard ttppliciible in thc UK and Rcpublic of Ircland IFRS 102} {effeclive l January 2019). OBJECTIVES AND ACTIVITIES Purpose and ohjectives The main objecis of Ihe Law CLntrc arc Ihc r¢li¢f of tjnancial hardship by provisiort of free. indep¢iident legal advi¢¢ dnd asSi5tan¢c to ￿rsortS who. Ihrough lack of means. would orheTwise be unable fo obtain sucli advice., li) advance education in IhL laws ot England and Walcs Iron) lime to time in torce foT Ihe public benefit. and to advance such other hariidblL' purpo8cs as the tiusrcc5 at their 3bs0Sule discreiion may fi'om Lime to time dei¥miine. ACHIEVEfvIF.NT AND PF.RFOR￿I1INCE In shaping our objeciives for Ihc ycar and planrsing our 4¢(ivities. the trustees have considered the Chariiy Commission's guidaD¢e on public b¢netiL incluÉJing th¢ ouidiince 'public b¢n¢fit" running a ¢hJrity. The achicvements n¢J dciivilies above demonsirai¢ ihe piibli¢ b¢n¢fil 3ribing through ihe Chariiy's a¢iiviiies. FINANCIAL REVIEIV Total inLome for th¢ year amouni¢d 10 £1,073,625 wilh iotal expenditure amouniitl8 to £l,O11.234 leaving 4 nel surplus ror Ihe y¢ar of £62,391 Accuinulaied r¢serves ai the b8lance she¢1 dale amounled Iv £314,479 repre5¢ni incorne reserves. Rejerves polliy The Trustees hdvc SCI up a pulley 10 rnain¢ain rescrvcs at a rninimum l¢vel ILoiiiiYd if the charity Was lu cea$e opei'&tions. Ai presenr Ihe Irusiees assess ihe chariiy As a going concern and thLrcfvre do Dot envi5a¥c Ihai reserves to ccasc operatiun.% would need to bc ealled upon in Ihe near fufvTC. A YxU*blllty adequicy of aJset5 of each of the fund5 I'hc bvard UF Ir115tec5 arc 5ali5fied that Ihe LhaTily'S as¥e15 in e¥Lh lund arc available and adcquaie to FulFIl Ils obli¥4lIo￿ Tn rEsprct ol'cach fiJnd. FUT'URE PLANS S￿￿￿Thary ofplan$ for the fulurc and Ihc Iruslcts, per5pc¢liv¢ ufihc fuiuTe dircction of Ihe LhariLy. Tlie main aim for the Law C.enire is to conlinuc to mect Ihe demand f()r ILgdl advice locally WL Lxpect IhL dcrriand io onlinue lo increase. We Ilierefore aim lo increase provisinn for reprcsen(Jlion at Tribunals In Welfare Bencfil cases. STRUCTURE, GOVERNANCE AND fvIANAGEMEIYT Governing document Harruiv Law Lenire is d ¢ompény limiied by guaranlee and is a Te8isiered chariiy. 'fhe company w85 e$iablish¢d under a Mi cmorandum of Associaiion which csiAblished Ihc objccts- and powers of th¢ ¢harilJble compdny and is biovcmed undei. its Articles of As.%ociation. In the eveni of thc company bein8 wound up mcmbers ayo required 10 toniribute an &mrJunt not exceeding £1. Reerultment and appolfttment Dr new irusteos The Irust¢ob and dirEciof5 who 5¢Tv¢d Ihrftughoul th¢ year are shown on pagc l. Appoinimenl (Jf direcior5ltT￿tces 15 govern¢d by Ihe Memor&ndiim & Ariicle5 of Assoiialion. Ncw Truslccs undcrgo llaining on Iheir legal obligation% as under Chariiy Law, Ilio decision rndkin¥ pro¢css. th¢ biisine5s plaii and reLent perforrnance of ihe charily. Orggni$8tion81 strueture The trustees are appoinied having regard to specific skills thar are requir¢d for (he 8overnanc¢ of the charity. In view of Ihe si7.e of the cenire. Ihe irysiee5 consider that they haw¢ a wide ran8c of experi¢nce that is SUitc2ble for ihe goveniancc of a cliarsty. P4ge

IIARROW LAW CEIYTRE BALAIYCE SHEET 31 March 2024 2024 Total 2023 Total ds Unrestrtcted fund R¢strici¢d fund5 Noles FIXED ASSETS T￿gIble assets 12 3,847 3,847 2.618 CURRENT ASSETS Work in progress Dcbtors Cash ai ballk 13 14 206,182 46322 127.849 206,182 68,722 219,537 267,739 36.024 44,907 22,500 91,688 380,2S3 114,188 494,441 348.670 CREDITORS Amounts falling duc within one yegr {69,621) (114,188) (183,809) {99.21JO) .YET CURREIYT ASSETS 310,632 310,632 249,470 TOTAL ASSETS LESS CURREliT LIABILATIES 314,479 314.479 252.088 YET ASSETS 314,479 314.479 2,088 FUNDS Unr¢stricted fvnds 16 314A79 ?5?.OIIR TOTAL FUNDS 314,479 ?5?.0& Th¢sc financial sthiemcnLS have been prepaTcd in accordance wilh Ihe provisions applicable io GhariL&ble companies subjeci to the small componies regimc. The IinAncial 8tateni¢nL8 were 4ipprovcd by the Board of Tru8i¢eg and Authorised for i55Ue and weT¢ sibjnod ort its behalf by.. ott A Whiieh¢Ad- Trustre The note5 form part of rh¢5e financial statenientS Page 8

HARROW LAW CENTRE STATEMENT OF FINANCIAL ACTIVITIES for the ye&r ended 31 March 2024 2024 Total funds 2023 Totsl firnds Unrestricted nd ReStriC￿d fijnds Notes INCOME AND EYDOWMENTS FROM Donations legacies 2,513 2513 4.756 Charltable Activitles Legal advic¢ services 552,688 S16.020 1068,7118 821,219 Invest￿￿nt incorne 2,4(M 2,41M 372 Tot#1 557,605 516.020 1,073,625 826.347 EXPENDITURE ON CbaritAble gttlvltles Legal advice services Support costs GrEnts 488,064 7,150 SII020 1.004,084 7,150 798.048 7.150 3.333 Tot41 495314 516,112 1.1111,234 808.531 NET INCOME 62,391 62,391 17.816 RECONCILIATION OF FUNDS Totsl fvnds brought forwud 252,088 252,088 234,272 TOTAL FUNDS CARRIED FORWARD 314879 314,479 252.088 The not¢5 forni part L)f the5¢ financial st&lement5 Page 7

REPORT OF THE If4DEYEIYDEIYT AUDITORS TO THE MEMBERS OF HARROW LAW CENTRE Ule of our report Thts report is rnzd¢ solely to the ctwitable company's tnembeTS, as & body, in aecordance with Chapter 3 of Part 16 of the Companies Aci 2006. Our audit Work has been undertaken 50 that we might state to th¢ charitable compangs members those matters we are required 10 io them in an auditors, report And fot no other putP05e. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable compAny and the charitable eompany's members as a body, for our &udit work, for this repon. or for the opinions we have fonntd. Ricky Hutson Bsc FCCA ACA {Senior Stabjtory Auditor) for aDd on behalf of Berringers LLP Chartered Aceouniants and StaDJtory Auditors Lygon House 50 London Road Brorniey Kent BRI 3PA Dale.. Pa8c 6

KEPORT OF THE INDEPENI DElY'f AUDI"foRS TO THE fvIEINIBbRS OF HARROW LIIW CEINTRE Matter$ on whiLh we are required to report by exception In rhe lighi of the knowledgc and undersianding of Ihe chariiable Lompany aDd it5 environment obtailled in the COUT¥e of the audit, we havi not idcntificd malcrial missiatemknnts In the Reporr of ihc trihstees. We have noihiniT 10 rep011 in respect of Ihe following maitcrs whcre the Cornpanits Act 2006 requircs us 10 rcpon lo you if. in oiir opinion-. dequate aLcounting reeords have noi bcen kcpt or rewrn.% adequate foi our audit lJ&ve not been re¢eivcLI from branches noi visiied by u5: or the financial siatements are noi in agreemeni with Ihe &i¢counliiig record> and reiurns., or certain disclosures of trus(ees' remuneraiioii spccificd by law ale not n)Jde' or we have not reeeived all rhe inlomiaiion and cxplanaiions we require for our aiidii.. or Ihc irubiecs were not ei)titlcd io iakc advantage of the small companic% eximpiiun from ihc r¢quiremcrti 10 prepare a S(raie¥ic report or in preparin8 the Report ofihe Irusl¢¢s. Responslbilities of trustees As explaincd mor¢ fully in Ihe Siaiement of Injstees, Tesponsibiliiicg. lh¢ Irusiees (who are also Ihc directors of ihc charitable company lor ihe puryos¢s of company lawl arc re8ponsible for the preparation of the financial stateM￿ntS and for being S4Ltisficd Ihai they Kiv¢ a tru¢ and fair view, and for such intcrnal Lunirol as th¢ Irusiees deiemiine is necessary to gnabl¢ lh¢ prcparaÈion (yr rinancial Slaicmenis thai are fr¢r from Inalerial missiattmeni, wh¢ih¢r due tts fraud or ¢rror. In preparing the financial statemen15. rh¢ irubt¢¢s are responsible lor a5￿$s1n8 the charitable company's ability to continue as a 8oillg conceTn. disclosing, as applicabl¢, m¥ilter5 related to goin8 concern and using the 80ing contern basis vf aLbountin8 unlcs5 Ihc Inisrces eiilier intend io liquidate the ehariiable ¥omp8ny or io cedse opcrAtions, or h?v¢ no relllisiie altcrnativL bui 10 do so. ()ur r￿PonSIbl1111es for the audit of the financl¥l lTrtatemenls Our obj¢ciives arL to u5)tair reasonablc ussurttnce about whether ihc financiBI 51OteTnents as a whole are free from material Ini551atenieni. wheiher dutt lo frdud or eiTOT, and Io i&5uc a Repori of Iht indcpcnderit auditors Ihtil include8 our i)pinion. RL#S<)nablc asSur￿ftLL 1% a hi¥h levcl ol. assurance, biit 15 not a guaranicL thai an audii conducted iii aLLardance with ISA4 IUiQI will ul1v￿y$ deleci a malerial Ini55taLcmcni whcn il cxisis. Mi.4¥iai¥mcnis can dristt frorn fraud or e￿Or nd are consid¢red rnui¢riJl if. individually QT in the aggTegate, Ihey could reL$onahly bc cxpected to intluencL thL ccoiiorni¢ dcci5ions ol. usei's iaken on Ihc basis ol thesc financial siatemenl5. The extcnl to which our proLeduT¢S ore capable (Trf detectin&F irrcgularilicy, includinb fraud is derailed below.. In identifyin¥ and a5SCS51n8 risks of tnaicrial niis&ia(emenl in respect of iTTcgiilarilieb, including Iraud and L'rror, wc considci'ed thc following.. the of the industry, control cnviT(Trnrnert And business performance; rcsulis ot our cnquiTies to management ubout rheir as%cs%Tncni Df the risks of fraud and etror-. the matters disciissed Ihc 8udii enga¥cmeni It&m regarding how and where fraiid may OCCUT in the flnancilll 8tai¢Tn¥nts and any poteniial indicatrjrs of fiaud. Our proccduTes to rc%pond 10 risk include the following.. reviewing Ihe fin&nLial siatLTnent disclosurcs aTrd Icsling 10 supponlng documcntation: perton)iinB analylicul pru¢¢dures lo iiJ¢niify any unusual or une.xpecied are8S that may indicate ri$ks of material rnissiaicmenl due to fraud or ¢rroT- Jddre%5ing Ihe risk of frdud and error Ihrough mdiid¥em¢iii ovenide of controlb, l¢sling the appropriateness ()f Journa15, asscssin8 whctlier thc iudgemcnts madc In making dccouniing estimates are illdicaiive of > potential bi#5; ond ovalualing the busincss ralionalc ol. any qignifi¢unt tyattsactions Ihat are unusual or outside th¢ nomal course of bubin¢ss. A furiher d¢scripiion of our responsibiliiics for lh¢ audil of Ilie findnLial 5Laicmcnis is Iv141lcd On th¢ Einaniidl RcpoTiing Coulleil's websit¢ ¢it www.frc.or8.uklaudilois1¢5ponsibiliiies. This dcscription fornis part t7f our Rcport of th¢ Independent Auditors. Page 5

REPORT OF THE INDEPEINDLIY'I".4UDI'foRS TO THE ILMLIERS OF HARROW L.,IW CEYTRE Opinion We have audiicd IhL financlal siaicmcnts of H3rroiv Law Centre Iihe 'charitablc cornpany'l lor the year ended 31 fvlarch 2024 wliich coillprise the Si#tement of fJn&ncial aciivitieè. the Balance sheel, Ihc Casl) flow statcmeni and notCS to Ihc financial siateTnents. includin8 a summary of significant accounting policies. The financial rtporrTng fram¢woiL ihal lids been applied tn Iheir prepdraiitsn Is applicable law and Uniied Kingdotn Accounling Siandards Iuiiiicd Kinadom GcnLrally ALCLPILd Ac¢ountin&T PraciiLel. In our opiiiion Ihe finaiicial siaienienls.. give a true and fair view ol Ihc slate of Ihe Lhariiable Ll)JThPiiny's afiairs as al 31 MarLh 2024 anLI uf lis inconiin¥ resources and applicaiion of resources. iiicluding ils inLome Jnd expenditure. for the year then ended: liave been properly prepared in accurdanct wilh United Kingjdom Generally ALcepted Accouniing PraLILCC: and have been prep2red in accordance ivith the rLquirem¢ois oi Ihc Cornpanies Aci ?006. B8si5 for opinion WL tonducied our audit in accordance with International Siaiidard& on Auditing IUKI IISAS (UKI) and appliLabl¢ law. Our responsibilities under Ihose standards are tiirther desLribc.d in rhe Auditors, responsibilities for Ihe audii of lh¢ FinAnciJl 51alemenis seciion of our report. We bre Independeni orth¢ Lhariiable company In aLcordance with ihe cthiLal rL'quiremcnis tljat aTe relevani to our audit ol th¢ firiancial statcm¢n¢s in the IJK, including the FRC'% Eihic¢tl standard. and we have hJllilled oui, other ethical responsibiliiies in accorddllLC Wlth these requireinents. We believe Ihdt the audii evid¢n¢e we hdv¢ ubidined is surrieieni and appiupndte lo pr()vide a basi$ for our opiniun. Corsclusions rel#ting to going tthncerA In auditin8 the finai)Lial $14icmLllT5. wc hav¢ concluded rhat Ihe trustees. usc of thc going conceim basis of accountin8 in Ihc preparalitsrt of IhL financial ¥ialeJn¢nis 1% appropriale. Bascd on ihe work WE have perfomied, w¢ havc noi idcntifiLd any maierial uncLriainties relating its evenis or conditlDn5 thdl, individually or collcctively, rnlly ca&1 sisjnificant dtsubi rhc charitable company's ability l() CDTiiinue 25 u going conceTn loi. a pcriod of ai lea%i Nvelve monihs from when the fiiiancial sioiemcnts arc duihoriscd for issue. Oui. rcspnnsibilTiie5 and Ihe re$ponsibiliiies of rhe Iruslecs with rcspcci io going conctrn are descTTbed in Ihc relcvant SeLiir>llb É)I' Ihi% report. Oiher inforrnaiiL)n Th¢ INSl¥CS arc rcsponsiblL tor ih¢ vih¢r inforrnalion. Thc oihcr infoTmalion compris¢s thL' inftsmiaiiort included in the Anniial rcpi>ri, oiher (hart the firtan¢ial stJi¢iiients and our Eiepon of the ind¢penJ¢ni audii¢rs Ihereoii, Our opinion on Ihc findncial stsi¢m¢nt5 docs not covcr Ihe oiher inlormaiion and, ¢x¢epi to Ihc ¢¥(ent oiherwisc explieitly siai¢d in our report. we do noi express any forn) ofassurance ¢onclusiun thereon. In ¢onnicLitsn with uur audii ufih¥ fin#ncidl siai¢menis, our responsibiliiy is to read the oih¢T infomation and, in doing so, Liin>&idcr wheih¢r Ihe oth¢r infomiaiion is maieTiJlly incon5lsienl wilh rhe financial siaicmcnts or our knvwled¥c obtained iii the audit ur otherwise appeaTS 10 be m¥teri8lly misstated. If wc ideritify such maicrial inconsistcncics or appdrcni Inaieriol mi5sraieinenis, we ale requircd 10 deienDine wh21h2r Ihis gives rise 10 a tlliiierial mi551aieinenl in Ilie riiidncial 51atimcn15 Ihcm¥elve8. If. bdsed on the Work we havc performed. we conclude Ihai Iherc is a malerial mis51aleinent uf ihis oih¥i inlurmaiiun, we are re4uired to TepL)n Iliai faLI. We have noihing lo report in thi5 regard. Oplnlons on other mgtters prescrlbed by the Compsnies Act 2006 In UUT opinion, based on the work undcrtaken in the COiiTSC of thL audil-. Ilie infvmiaiion gTven in the Repon of the tswbiecs for the financial ycar for whi¢h the finaii¢ial sraiemeni% art preparcd 15 consislcni with ihc financiul siaiLmcnl.%.' und the Repon ol. Ihc INsiecs has becn pr¢parcd in ￿cOrdanCe with applicabl¢ Icgal reg111￿1n¢nts. Page 4

HARROW LAW CEN"fRE REPORT OF THE TRUSTEES for the vear ended 31 i¥larch 2024 STRUCTURE, GOVERNANCE ALYD fvIANAGEMEYT Wlder network Haryow Law CLnlrc is a meniber of thc Law Cenire Network ILCNI which is all umbrclla Organi￿170n io all Law cen￿e5 in Iht UK. Related partles Nonc of the trustees ree¢ive remuneration or oihcr bcnefit in their capacity is INsiecs of the Charity. Any connection beNvecn a trustee of Ihe charity and organisaiions providing services to the charity must be disclosed lo thc full board or Irusietts in the same way as any coniraciual rclaiionship with a r¢laicd party. In lh¢ CUTr¢nl year nLI such r¢laied party transaciions were reported. Risk mattgement The trustees have a duty to identify atid review the risk$ 10 which the charity is ¢xposed and lo C￿ure appropriaie conTrols are in place io provide reasonable assui'ance again8t fraud Ind eTTQr. The tnjstees Aciivcly review the rnajor risks which the chaTlly faccs on a re¥ular basi$ and b¢li¢v¢ thal maintainin reseN¢s al Ihe current lev¢ls. combined wsth an aftnual review of Ihe eontrols over key finJncidl sysiems. will Provid¢ sufficienl resources in the ¢v¢ni of advers¥ ¢L)ndilions. STATEMENT OF TRUSTEES, RESPOI%SIBILITIES The Iru51ccs (who are also the directors of Harrow Law Centr¢ for the purposes of company lawl arc r¢5ponsiblc for prcparin¥ the Rcport of the Irustees and the finanLial staternent5 in accordance wilh appliLable law and Unii¢d KLll8dom AccountinB SiaDdard5 {Unilcd Kingdorn Gencrnlly Accepied Accouniin8 Praciicc). Cornpany law rcquircs Ihe Inistees to pr¢pare financial slatfTnen¢¥ for each financial year whith givc 8 Irue and fair vicw ol- the slate of affair5 of the charitablc company and of ihc incorning resourc¢8 4nd application of resources. including Ihc income Jnd expendirytre, of th¢ charitable cumparty for that pcriod. In preparin8 thosc financial siaiencnts, Ihc tn]stees are required to sclccl suitable accouniing policies and ihcn apply ihcm consisienily; observ¢ the methods and principles in Ihe Charity SORP; makc judgEments and es(imat¢s that are reasonablc and ptudent: PTepare the financial 5tateTnents on thc 80in8 CUTlCCtn bosiy unle¥s it is inappropriatc ¢0 presume that thc charitable company will corltinuc in buSLncss. The trusiccs arc Tcsponsible for kceping propcr accounting iecords which di4clow wilh reasonable aecuracy at any lime Ihe fiThnci£tl pv51tion of the charitable company and to enable them to ensure that the finan¢i&l staterncnts comply with the Companies Act 2006. ThLy arc also responsible for safeguardin¥ IhL' asseis ofihe ehtriiable cumpany ind hence for takinB reasonable steps fur Ihe prevention and deleciion of fraud and other irregularilies. In so far as Ihe tPJ5tees are &WOTe: Ihere is no Telev8nt audit inforrnaiion of which Ihe chaTiiablc company's auditors are unawaT¢' 2nd Ihe (rustccs have raken all SLep5 that Ihey OUBht to have taken io mak¢ th¢ms¢lvcs aware of any rclevant audit infomialion and io eslablish rhai th¢ 8udi(ors Are aw&T¢ ¢)f thot inforniation. AUDITORS Thc auditors, BerrIll￿r& LLP, will be propoied for re-appointm¢nt at the forthcoming Annual General Meeting. AppTov¢d by order of rhe board of trustees on... and signed oft its behalf by.. Mrs A Whitehead - Trus(ee Page 3

IL4RROW LAW CENTRE CASH FLOW STATEMENT for tbe year ended 31 Marcb 2024 2024 2023 Notes Cash flows from opertlDg actfvld Cash generated from op¢rations l75J45 (2.614) Net cash provided byl{ustd in) opernting activities 17S345 (2,614) c￿$h Ilows from Invuting •¢tivhles fcha8e of tsngibl¢ fixed assets Intere8t re¢eived 13.119) (3,Ol6) 372 Net cash u$¢d in iDV¢8ting adivitie¥ 171S) (2,644) Cbnte Iud Cash equI￿1•nts In th¢ reporthig pertod Cuh aDd e#sh equ1V￿ents at tb• be8lnolll8 of the reponlttg p¢rh>d 171030 (5,258) 44907 50,165 C4Jh aod cash equlvAIMts It the end fjf the repDrdn8 perlod 219,537 44.907 Th¢ fonn part of these financial statements P&g¢ 9

IIARROW LAW CENTRE NOTES TO THE CASH FLOW STATEMENT for the year ended 31 M*rth 2024 RECONCILIATION OF NET IliCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2(124 2023 Net IDeome for tbe reportlfyg perlod (as per the Ststement of fittaDcl•l ttlvltles) AdJustmeDti fDr: Depreciation charg8S Inkre5t received Decreasel{increosel in work in pro8ress (Increaseyd¢crease in debtors IncTeuel{decrease) in creditor8 62J91 17,816 1.247 (372) (75,732) 65,934 (11,507) (2A04) 61,558 (32,698) 84,609 Net provlded byl(uged lft) operndoni 175J45 (2.614) ANALYSIS OF CHANCES IN NET FUNDS At 1.4.23 Cash flow At 31J.24 Yet tAsh Cash at bank 44,9(17 17{630 219,S37 44,907 174,63 219,S37 Total 44,907 174,630 219.537 The note5 forn part of th￿C financial statemenls Page 10

HARROW LAW. CENTRE OTES TO THE FINANCIAL STATEMEIYTS for the ye3r ended 31 imarch 2024 ACCOUNTIYG POLICIES Basi$ of prkp8ring the financlal stAtements ie financial staicmcnl.% of Ihe chariiable coimpany, whicli is a publie benefii erttity undcr FRS 102, havc beLn prepared in accordance with thc Charitses SORP IFRS 10?) 'Accounring and Reporting by Charriie5: Sratcmenr of Recornmcnded Pr8clice applicable io chariiies preparinkj Iheir accounts in acLurdanLe with the Financial Reporttng Siandard applicable in the UK and Republic of Ireland (FRS 10?) Icffcclivc l January 20191.. Financial Reporting Siand41rd 10? 'Th¢ Financial Reporting St8ndard applicable in rhe UL and Republic or Ireland, and thc Comp2ni¢5 Aci 2006. The financial $￿tementS hav¢ been prepar¥d utjdir thc hisrori¢al c05( onvention. Crltleil acco￿ntIng judgemcnt5 aDd key sources of estlmotlon un¢ertalnty In Ihe applicalion of Ihr chaTLils atcouriLill8 policies, Ihe Irusiees are required to make judg¢menis. estimaies and assumptions under thc caryii)g arnount of a5set5 and liabilrtics that are not readily appareni from other sL)urccs. Thc CSLimai¢b and assucid(ed a&sumpiions &rL. basLbd on historical expciicnce and vih¢r fdLIoT$ ihai aT¥ considered lo be rclcvani. AcDJal r¢sults may diffcr trom Ihcs¢ ¢51imates. The estimates and underlyin8 tissunipLion$ are reviewed ort aft ongoing basis. Revision5 to aceuuniing eslimaies are re¢()gni5cd in the pcrlod in which the estimat¢ is r¢vis¢d ivhere Ihe revision alYe¢ls only thai period. or in the period of revision and fuiure periods whcTC ihc r¢vision aff¢cis boih. Incorn¢ All incomc 1$ recognised In Ihe Siatcmen( of Financial Aciivilics onec the charity h39 entitlement to the fvnds, ir 15 probabl¢ thai Ihe income will be reLeiv¢d and the amounL ¢an be ￿eaSured reliably. Ex￿ndItUre Liabilities arc rcco8ni.sed o¥ expendTDJre as soon as therc is a Icgal or con51rnctive obli881ion commiiiin¥ Ihe chaTlty tv Ihllt Cxpcndi￿re. li is probable that a traD5fcr of CCDnotnic benefiis will be requircd in scnlcmcnt and the amount of Ihc obligaiion can be mcd%urcd Tcliably. ExpenditUTe is accounted lor on accrualy basis aThd ha5 bceji classified under headings Ihat ¢tggrc8atc all Losr rclaled to the Cdiegory. Where e05ts cannot be dirrfily attribuled to partIc￿lar headings they havc been allocatcd 10 aeiiviiies on a basi5 conyibleT)I with Ihc use or resourLes. GTanls offcrcd subjcci to conditions which have noi been met ai the year end dote arc noted as a commitmenl but nut aecrued as expendittjre. T*ngible fixed 4$5¢ts Depreciation is providcd ai the following annuul ratc5 in ordcr to writc off each asset OVCT It5 C5[1￿81¢d u3cful Office equipment 250/0 on cosi Work In pro8re$$ Work in progre$8 is recogni5cd al the point when the outcome of the rendering of services crtn be estimaied relitlbly. Work in progTesb comprises of legal serviees provided by refercncc ¢0 th¥ Stage of ¢ompleiion at rhe end of The rcporling period. T4x¥tiun The charity is exempt from ¢OTporation tax or its charitable dctivities. Fund AeCOUlltIrt% Unrestricted funds Can be used in 8CLUTdance with Ihc charilable objectives at the discretion of thc irustees. Restricted funds Can only be used for particular resiricied puryoses wiihill ihe obje¢t% of ihe charily. Restrictions arisc whcn spccified by the donoT OT when ￿ndS are rais¢d for parficular rcsiricied purposes. Further explanation of ihc naiurc and puiposc ofEach fund 15 included in the nolrs lo the fjnancial sttLlcments. Pagc 11 continued..

HARROW LAW CENTR 'OTES TO THE FINANCIAL STATEMENTS- continued fur ikne year ended 31 Marth 2024 ACCOUNTIYG POLICIES- continued Pcn5ion costs And oiher post-retlrement benefits The Lharitablc company operares a defined coniribuiion pension scheme. Contributions payable 10 the charitable company's pension scheme are charged to the StDierneni of Financial Activities in ihe period io which they relate. DONATfoNS AND LEGACIES 2024 2023 Donations 2,513 4,756 INVESTMENT INCOMF. 2024 2023 Deposit ae¢owiÉ interest 1404 372 INCOME FROM CHARITABLE AcfiviTIES 2024 2023 Aciivity Legal advice services Legal advice seivice5 Le8al ddvire services L2gal advice services Oprning work in progresg Legal %ervices income C105iTI8 work in pi'ogrc5S tan15 (267,739) 58ZJ44 206.182 548,021 (192,007) 325,459 267.739 420.028 .068.708 821.219 Grant5 received, includcd in ihe above, arc &s follows: 2024 2023 The Three Guine8's Trusl Trust for London Bcll foundation Law Centres F¢derAtion Harrow Council LoDdon Legal Support Trust Legal Education FuundAiion Oak Foundatlori John Lyon's Ch8rity The ALLess io JustjLe FouDdtttion A B Chari12ble TNSI The Tudor I'rust London Community Foundation 37,500 33,000 26,069 25.752 79.500 49.000 32,614 7.500 25,000 33.237 5,000 66.595 7.500 55,082 20.000 30,000 9.000 76.068 39J90 131.723 30,000 82,519 22,000 3101KI 12.01)0 5411.1121 420.0?8 Page 12 conlinued...

HARROW LAW CENTRE NOTLS TO THE FINANCIAL STATEMENfs- eontlnued for the y￿r eryded 31 M*reb 2024 CHARITABLE ACTIVITIES COSTS Support eosL% (see note 7) Dir¢ci Cosls Totsls Legal advice 5ervtce5 Support ¢05ts 1.004,084 1,004,084 7.150 7.ISO 1,004.084 7,150 1,011.234 GRANTS PAYABLE 2(124 2023 Grants 3.333 SUPPORT COSTS Governance ¢osts Support ¢o$(s 7,150 NET INCOMEI(EXPENDITURE} Net incomel(expenditure) is 8tated after charginW{credilin8): 2024 2023 Auditors, remwierntion Other non•audii servicei DepreciAtion- owned assets 3950 JJOO 1,890 3.950 3.2 1.247 TRUSTEES, REMUNERATION AND BENEFITS There wtre no tru8tees' roTnuneration or Ott￿ benefits for the year ended 31 Mareh 2024 rtor for the y￿r ended 31 March 2023. Trustees, expens Th¢r¢ We￿ no tru8tees' expews paid for the year ended 31 March 2024 nor ftjr the y¢•r ¢Dded 31 March 2023. Pa8e 13 orttinued...

HARROW LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS- eontlnued for the year eftded 31 Mircb 2024 STAFF COSTS 2024 2023 Wageg and salaries Social security costs Other pension costs 734.63S 71,920 17,313 610.8iO 56,018 14.148 823.8611 6¥0.996 The averaJJe monthly number of ¢mployee5 durtn8 the year was as follow5.' 2024 19 2023 15 Dirccl charit8bl¢ Administrative & support 20 16 No employees received emtslumenis irt excess of £60.0(KJ. ii. COMPARATtVES FOR THE STATEMENT OF FINANCIAL ACTTVITIES Unr¢strieted hjnd Re$tticted funds Total funds INCOME AND ENDOWMENTS FROM Donations and le8acie$ 4.756 4,756 ChArltsble J¢ttvltt¢s Legal advice services 460.102 361.117 821,219 Inve$tm¢nt iDcom¢ 372 372 Totgl 465,230 361,117 826.347 EXPENDITURE ON Ch￿rItable aetlvltlei Le8al advice 8ervi¢ Support cos GrAnt& 432.304 7,150 3,333 365,744 798.048 7.150 3,333 Total 442.787 365,744 808.531 NET IficoMEI(EXPENDITURE) 22,443 (4.627) 17.816 RECONCILIATION OF FUNDS Totsl funds brought lorw8rd 229,645 4.627 234,272 TOTAL FUNDS CARRIED FORWARD ? j:.1 J8% 252,088 Page 14 continued..

HARROW LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS- ¢ODtinued for the year ended 31 Marcb 2024 12. TANCIBLE FIXED ASSETS Office equipment COST At l April 2023 Addition$ 4.989 3,119 At 31 Mar¢h 2024 108 DEPRECIATION Ai l April 2023 Ch4r8¢ for year U71 1,890 At 31 Marcb 2024 261 NET BOOK VALUE At 31 Mawh 2024 3047 At 31 MaTch 2023 2.618 WORK IN PROGRESS 2024 2023 Work-in-progrrsi 206.I¥Z 267,739 14. DEBTORS: AMOUNTS FALLIIYG DUE WITHIN ONE YEAR 2024 2023 Ttade debtor Other debtors Prepayments and accTh￿d income Prepayinents 33.948 2,338 30,000 2,436 2.338 30.000 3.686 64722 36,024 PJ8e 15 continued...

HARROW LAW CENTRE NOTES TO THE FINANCIAL STATEMETrITS- contlftoed for the year ended 31 March 2024 15. CREDITORS: AMouNfs FALLING DUE WITHIY ONE YEAR 2024 2023 Trade creditors SOCI￿ security and other t&xes VAT Oiher crediwrs Unidentified creditors Aecruais and deferred income AccTued expense5 1,939 19,833 6.252 3N71 7,999 16,929 9,93 1 2.913 8,6811 29,614 23,126 11418B 3&126 183,809 99,200 I& MOVEMEKf IN FUNDS Net movement in fiJnd$ At 31.3.24 At 1.4.23 Unrestrhcted funds G¢￿[41 fund 252,088 62,391 314.479 TOTAL FUNDS 251088 62.391 314879 Net movement in funds, included in the above are a5 follows.. It2coming resource5 Resources expended Movernent in fvnd8 Unre9trlet¢d fuod$ G¢nerul fund 557.604 {495,113) 62.391 ReJtrl¢ted fundi The Thrtt Guinea'5 Trust Tru&i for London Bell Founda(ion Law Centres Federaiion London Legal Supporf Trust Legal Education Foundation Oak Foundation John Lyon's Chvity The Access to JustlL¢ F¢und&tion The Tudor TTUSt London Community Foundation J7,500 33.0011 26,069 25,752 66.1108 39.390 131,723 30,000 82,519 32,IAIO 12,ibOO (37,500) (33,01)0) (26,1)69) {2S752) (66.068) (39J9D) {131,723) (30,OOIJ) (82519) (32.11(Ml) (12,0011) SIQ021 (516,021) TOTAL FUNDS 1.073,625 11,011.234) 62.391 Page 16 cotttinucd...

HARROW LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS- eontlnued for the year ¢Dded 31 Marckn 2024 16. MOVEMENT IN FUNDS- £ontlllued Comparatlves for movement funds Net thovemeni in fvnd9 At 31.3.23 At 1.4.22 Unrestricted funds Generai bjnd 229.645 22.443 252.088 Restricted funds The Three Guinel's Ttust 4,627 (4.627) TOTAL FUNDS 234,272 17.816 252.088 Comparative net movement in fimd4 ineluded in the qbov¢ are a8 follows: In¢omin8 ResOU￿¢S expended Movèment in fvnds UDrn¥trl¢ted fuftdB GeDeral fijnd 465.230 (442.787) 22,443 Rutrfcted funds The Three Guinea's Trust Trust tor LA)ndon Bell Foundauon L4w Centres Feder31ion London Legal Support TruBt Legal Education Foundation Oak FoundAtion John Lyon'g Ctwity The Acces8 io Justi¢¢ Foundation The Tudor Trnst London Community Foundation 79,500 49.0(N) 28,703 7.500 23,237 5.000 66.595 7,51)0 55.082 30.IXIO (84.1271 149,000} 128.7031 (7,500) (23.237) {5,000) 166.5951 (7,500) (5.S,0821 130.0001 (9,000} (4,627) 361,117 (365.744) (4.627) TOTAL FUNDS 826.347 (808,331) 17.816 Page 17 ontioued...

HARROW LAW CENTRE liOTES TO THE FINANCIAL STATEMENTS- coAtinued for the year ended 3 l Mgreh 2024 16. ,MOVEMEh'T IN FUNDS- tontinued A curreni year 12 months and PriOT year 12 months combined position is as follows- NeL Tnovemeni irt funds At 31.3.24 At 1.4.22 Unrestrieled funds General fund 229,645 84,834 314,479 Re5triettd funds The Three Guinea's Trust 4,627 {4,6271 TOTAL FUNDS 234.272 80.207 314,479 A current year 12 months and prior year 12 monibs combined net moverneni in ￿lld$, included in the above are a$ follow$'. InLomin8 r¢sources Resources expended Movernent in fvndy Unrestrlcted funds General fvnd 1,022.834 {938,000) 84.834 Restricted funds The Three (iuinea's Trost Trnsl for London Btll Foundation Law Ccntrc5 Fedcration London Legal Support Trust Legpdl Educfttion Foundation Oak Foundation John Lyon's Cbarity The Acccs8 10 Jusiice Foundation The Tudor Tn￿t London Cornrtjunity Foundation 5 17,000 82,000 54.772 33.252 89,305 44,390 198,318 37,500 137,601 62,000 21,000 {121.627) (82.000) 154,772) (33252) (89,305} {44,390) (198,318J (37,500) (137,601) 162,0001 (21.OOOJ 14,6271 877,138 1881,765) 14,617 TOTAL FUNDS 1.899.97? (1.819,765) 80.2U7 Page 18 continued...

HARROW LAW CENTRL I'OTES TO THE FINANCIAL STATEfvI£NTS- Continued ror the year ended 31 March 2024 RELATED PARTY DISCLOSURES ThLrc wcrc no rclated party Iran%aLLions for rhe year ended 31 March 2024. Page 19

HARROW LAW CENTRE DETAILED STATEMENT OF FIN￿NCIAL ACTIVITIES for the year ended 31 Mgrch 2024 2024 ?023 INCOME AND ENDOWMENTS Donations and legacie$ Donations 2513 4,756 Investment lThcome Deposit int¢re$t 2,404 372 Ch*rltsble #¢tMd Opetting work in pmgre$8 Legal service5 incotne Closing work in pro8res$ Grant8 (267,739) 582244 Z06.182 $48,021 {192,007) 325,459 267.739 420,028 1,116&708 821,219 Totsl Incornlng reJourc4y 1.073ffj25 826.347 EXPENDITURE Ch#rlt•ble aetlvltles Wages Soci&1 se¢uriry Pensions Insurance Telephone Posrage and stationery Legal eosts & disbur5cmcnlS R¢nl and room hire Travel & 5ubsi5tence Practicing certificates, accredilation & subscriptions Staff traintng & welfare Miscell8Deous expense5 Computer expertses Accountan¢y fees Bank charges Cornputer equipm¢nt Grants to instituiions 736635 71,920 17J13 2,11 1,525 5,955 112,261 13,00 519 610.830 56,018 14,148 2.188 1.267 4.298 64,380 11,543 120 14073 s￿48 275 Is￿25 4,438 298 1089 17,497 1,975 225 9.176 2.830 306 1.247 3.333 I,I)04084 801.381 Support Governance costs Atsdiiors, IEmuneration AuditOTS' rernuneratiOD for non audit work 3,950 33110 3,950 3.200 7,150 7,150 Thi5 page d065 not fom] part of the 5tatulory financial 5tat¢mcnts Page 20

HARJiOW LAW CENTRE DETAILED STATEMENT OF FINANCIAL ACT￿lTIEs for the yeAr ended 3] March 2024 2024 2023 Total rcsourcc5 cxpended 1,011.234 808.531 et incorne 62J91 17,816 ThL5 page d0¢5 not form part Df thE statutory financial s￿leMen15 Page21