RFGISTERED COMPANY NUMBER: 07126773 (England #nd Wales) REGISTERED CEIARITY NUMBER: 1134778 HARROW LAW CENTRE FINANCIAL STATEMENTS FOR THE YEAR ENDED31 MARCH 2025 BeiTin£ers LLP Chartered Accountants and Statutory Audilors Lygon House 50 London Road Bromley Kent BRI 3RA
HARROW LAW CENTRE CONTENTS OF THE FIIYANCIAL STATEMENTS rol. the year ended 31 March 2025 PAg¢ Reference and administrative det4il Report of the trustees Report of the ind¢pendenÉ auditors Statement of financial activities Balance sheet Chsh flow statement 10 Notes to the cash now statement Noles to *lie financial statements l2 to 19 DetAlled ststtement of finaneial activities 20 to 21
HARROW LAW CENTRE REFEREINCE AND ADMINISTRATIVE DETAILS for the year ended 31 March 2025 TRUSTEES A T Convisser C G N Dennemont Mrs A Whitehead Ms 5 Wood Rjoshi REGISTERED OFFICE The Lodge 64 Pinner Road Harrow Middles¢x HAI 4HZ REGISTERED COMPANY NUMBER 0712677J (England and Wale51 RF,GISTERED CHARITY NIIMBfR 1134778 AUUITORS Berringeis LLP Cliarlei'ed Accountants and Statutory Auditors Lygon House So Loiidon Road Broinley Kent BRI 3RA KEY MANAGEMENT & PERSOIYNLL P Filzpatrick - Center Dire¢tor Paoe I
HARROW LAW CENTRE REPORT OF THE TRIJSTEES foi. the yeaj. ended JI March 2025 The trustees who are also directors of the charity for the puOse5 of the Companies Act 2006, present their report with the financial statments of the charity for the year ended 31 fvlarch 2025. The irustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recomtnended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standai'd applicable in the UK and Republi¢ of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Piirpose and objectives The main Objec of the Law Ceiitre are the relief of financial hardship by provision of free. independent legal advice and a55iStance to persons who. through lack of rneans, M'ould otherwise be unable to obtain such advice. to advance education in the laws of England and Wales from time to time in force for the public benefit. and to advance such other chariiable purposes as the tru9tees at their absolute dis¢retion may from tilT)e to time deterniine. ACHIEVEIVAENTS AND PERFORMANCE n shaping our objectives for the year aiid planning our activities, the trustees have considered the Charity Comm ission's guidance on public benefit, including the guidance "public benefit"; runniTJg a charity. The achievements and activities above demonstrate the public benefit arising through the Charity's activities. FINANCIAL REVIEW Total incom¢ for the year arnounled to £1,020,607 with total expenditure amounting to £1,027,154 leaving a net deficit for the year of £6.547. Accumulated reseives at the balance sheet date amounfrd to £307,932 represent incole reserves. Reserves policy The Trustees have set up a policy lo niaintain reserves at a minimum level required if the Charity was to Cease operations. At present tiie Iru51ees asses5 the ¢l)arity as a going concern aiid therefore do not envisage that rc5erves to cease operations would need 10 be called upon in the near future. Availability 8nd adequacy of assets of eich of the funds The board of trustees are satisfied that the Charity's assets in eacli fund &re available and adequate to fulfil its obligations in respect of eacli fund. FIITIIRf PLANS Summary of plans for the future and the trustees, perspective of the future direction of the Gharity. The main aim for the Law Centre is to continue to m¢el the demand for legal advice locally. We expect the demand to continue to increase. We therefore aim to increase provision for representatTon al Tribunals in Welfare Benefit cases. STRUCTURE, GOVERNANCE AND MANAGEMENT GoverniBg docun)ent Harrow Law Centre is a company limited by guarantee and ig a registered charity. The company was established under a MLmorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being woulld up mLmber5 are required to contribute an amount not exceeding £ l. Recrnitment and appointmenl of new trusÉees Tlie trustees and directors who served throughout the year are sliown on page l. Appointment of directors/trustees is governed by the Memorandum & Articles of Association. New Trustees undergo training on their legal obligations as under Charity Law, the decision making proce5S, the business plan and recent performance of the charity. OrganisAtiong1 sti'ueture The truslees are appointed having regard to specific skills that are requiTed for Ihe govemance of the charity. In view of the size of the centre, the trustees consider that they have a wide range of experience that is suitable for the governance of a charity- Page 2
HARROW LAW CENTRE REPORT OF'fHE TRUSTEES foi. the year ended 31 MAI'th 202.) STRUCTURE, GOVERNI AN'CE AND MANAGEMINT Widei. network Harrow Law Centre is a IT]eniber of the Law C.entre Nletwork (LCN) which is all umbrella organisation to all Law Centres in the UK. Reloted pai'ties None of the trustees receive remuneration or other benefit in their capacity as trusfres of the charity. Any connection between a trustee of the ¢harily and organisations providing services lo the charity must be disclosed to the full board of trusiees in the saine way as any contractual relationship with a related party. In the current year no such related party transactions were reported. Risk management The Iriisiees have a duty to identify and review the risks to ivhich ihe charity is expos¢d and to ensure appropriate controls are in plaoe lo provide reasonable assurance against fraud and error. The Iruslees actively review the inajor risks which the charity faces on a regular basis and believe that maintaining reserves at the ¢uiYent levels, conibined with an aiinual review of the controls over key finan¢ial systems, will pi'ovide sufficient resources in the event of adverse conditions. STATEMENT OF TRUSTEESI RESPONSIBILITIES The ITUStees (who are also the directors of Ilarrow Law Centre for the putw)ses of company law) are responsible for preparing the Report of the Irustees and the finan¢ial statements in accordance with applicable law and United Kingdom Accounting Standards (United Icingdom Generally Accepted Accounting Practice). Company law requireg Ihe trustee5 to prepare financial stateinenls foi. each finaiicial year. Under that law, the trustees have elected to prepare tl?e finaiicial sialements in a¢¢ordance with United Kingdom Generally Accepted Accounting Practice (United kingdom A¢counting Standards and applicable law). Under company law the trustees must not approve the financial stateiiienis unless they are satisfied that they give a true and fair view of the stste of affairs of the charitable ¢oinpany and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In prepariiig those financial statements, the trustees al'e required to select suitable accounting policies and thert apply them consistently; observe the methods and principles in the C.harilies SOIiP' make judgements and estimat¢s that are reasonable and prudent. prepare the financial statements on the going coiicern basis unless it is inappropriate to presume that the ¢haritable company will continue iii busine5S. The trustees are responsible for keeping proper accounting records which disclose with re&wnable accuracy at any lime the finftncial position of ihe chai'itable wmpany and to enable thein io ensure that the financial statements ¢omply with the Companies Act 2006. They are also responsiblc for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and det¢clion of fraud and other irregularilies. In so fai- a5 the trustees are aware: there is no relevant audit infonnation of which the charitable company's auditors are unaware; and the trustees have taken all steps that they ought to have taken lo make themselves aware of any relevant audit inforniation and to establish that the auditors are aware of that information. AUDITORS The auditors. Berringers LLP, will be proposed foi. Te-appointment al the forlhcoining Annual Geiieral Meeting. Approved by order of the board of trustees on and signed on it5 behalf by..
HARROW LAW CENI'RE PORT OF THE TRUSTEES for the year ended 31 Lwlarth 2025 rth A Whitehead- Trustee Page 4
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS or HARROW LAW CENTRE Opinion We have audited the financial statements of Harrow Law Centre (the 'charitable company,) for the year ended 31 March 2025 which comprise the Siatement of financial activities, the Balance sheet. the Cash tlow statement and notes to the financial statements, including a summary of Significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Stsndards (Untted Kingdotn Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended. have been properly prepared in accordance with Llnited Kingdom Generally Accepted Accounting Pi'actice. arjd have been prepar¢d in accordance with t]ie i-equirements of the Companies ACÉ 2006. BASIS for opinion We conducted our audit in accordance wilh International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auilitors, responsibilities for the audit of the financial slalements section of our report. We are independent of the charitable company in accordance with the ethical requirernents that are relevant to our audit of the financial statements in the UK, includii)g the FRC'S Ethical Slandard, and we have fulfilled our other ethical responsibilities in accordance with these requireinenls. W¢ believe that the audit evidence we have obtained is sufficient and appropriat¢ to piovide a basis for our opinion. Conelusions relating to going concern In auditing the financial slalcincnts, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial stAILments is appropriate. Based on the work we have perfomied, we have not identi fied any material I1certaIntIeS relating to events or conditions that, individually or collectively, niay cast significant doubt on the charil&ble company's ability lo continue as a going coii¢¢m for a period of at least twelve moiiths from when the fiiiancial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other inforniation Th¢ trustees are I'esponsible for the other information. The other infom141tion cornpriscs the information inGluded in the Annual report, oiher than the finaiicial Slal¢in¥nts and our Ileport of the independent auditors Ili¢r¢oii. Our opinion on the financial statements does not cover the other iiiformation and, except to the extent otherwise explicitly stated in our report. w¢ do not express any form of assuran¢e conclusion thereon. En conne¢iion with our audit of the finan¢ial ststements, our re&pon5ibility is to read the other information and, in doin8 SO. consider whether the other information 15 materially inconsistent with the fillaiicial statements or our knowledge obtained in the audit or otherwise appears 10 be materially inisstated. If we identify such material inconsistencies or apparent material misstatetnents, we are required to detei-mine whether this gives rise to a material misstaternenl in the financial statements themselves. If, based on tl)e work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of Éhe audit.. the information given in the Report of the trustees for the financial year for which the financial statetnent5 are prepared is consistent with the financ?al staleinents; ]d the Report of the trustees has been prepared in ac¢ordance wilh applicable lebTral requirements. Page 5
REPORT OF THE INDEPENDEI NT AUDITORS TO THE MEMBERS OF HARROW LAW CEI NTRE Matters on which we are required to report by exeeption In the light of the knowledge and understanding of the charitable coiiipany and its environment obtained in the c4)urse of the audit, we have not identified material ll)i55talements in the Repoil of the trustees. We have nothing to report in respect of the following matters where the Companies A¢t 2006 requii'es us to report to you if, ill our opinion: adequate accounting records have not been kepl or returns adequate for our audit have not been rec¢ived from branches not visited by us. or the financial statements are not in agreement with the accounting records and returns. or certain disclosures of Irustees, remuneration specified by law are not made; or we have not received all the information and explanations we require for our audiL or the trustees were not entitled to take advantage of the small coinpanies exemption froin the i'equireinent to prepare a Strategic report or in preparing the Report of the trustees. Resp(>nsibilities of trustees As explained more fully in the Statement of trustees, responsibilities, the ITUStees (who are a150 the directors of the Gharitable company for the purposes of company law) are responsible for the preparation ofthe financial statements and for being satisfied that they give a triie and fair ijiew, and for such internal control as the trustees determine is necessary to enable the preparation of financial staleinents Iliat ar¢ fi'e¢ from material misstatement, whether due to fraud or error. In preparing the financial siatements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to goiiig concern and using Ihe going concern basis of accounting unle55 the trustees either intend 10 liquidate the charitable company or to cease nperations, or have no realistic alternative but to do so. Our responsibilities for the Audil of the financiAI statements Our objectives are to obtaiii reasonable assurance about wli¢¢l)er the financial stateinents as a whole are free from material missiateinent. whether due to fraud or error, and to issue a Report of the independent auditors thai includes our opinion. Reasonable assurance is a high level of assurance, bul is not a gLiaranlee Iliat an audit conducted in accordftnce with ISAS (UK) will always detect a malerial misstatement when it exists. Misstatements can arise from fraud or error and are Considered material if, individually or the aggregate, they could reasonably be expected to influence the eronomic decision5 of users tsken on the basis of these financial staiemenls. The extent to which our procedures are capable of detecting irregularities, including fraud is delailed below.. In identifying and assessing risks of Irjarerial misstatetnent in respect of irregulartties, including fraud and error, we consid¢i'¢d the following.. the nature of the industry. control ¢nvironment aiid business perfornianee. resulis of our enquiries lo n)aiiagement about their own assessmei)t of the risks of fraud and error. the matters discussed amoLig the audit engagemenl team regarding how and where fraud may o¢¢ur in the financial Statements and any potential indicators of fraud. Our procedures to respond to risk include the following.. reiii¢winE the fiiiancial statement disclosures aiid testing to supporting documentation: performing analytical procedures to ?dentify any unusual oi. unexpected areas that may indicate risks of material misstatement due to fraud or error. addressing the risk Df fraud and error through management override of controls. $ting the appropriateness of joiirnals, assessing whether the judgeiner>ts Inade in Inaking accounting estimates are indicative of a potential bias. and evaluating the business rationale of any significant transactions that are unusual or outside the nornial course of business. A further descripiion of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's ivebsite at www.frc.org.uklauditorsresponsibilities. Tliis description foriTbS part of our Report of the Independent Auditors. PaE¢ 6
REPORT OF THE INDEPENDFNT AUDITORS TO THE MEMBERS OF HARROW LAW CENTRE Use of our report This report is made solely to the charimble company's membersi 1cS a body, in accordance with Chapter 3 of Part 16 of the Companies .Acl 2006. Our audit work lias been iindertal<en so tliat ive might stale to the cliaritable company's members those Inatters we are required lo state to them in ali auditors, report and for no oiher purpose. To the fullest extent perniitted by law, we do not accept or assume I'esponsibility to anyone other than the chai'itable company and the charitable company's members as a body, or our audit woi'k, for this report. or for the opinions we have forined. Rieky Hutson BS¢ FCCA ACA {Senior Statutory Audilor) for and on behalf of Berrillgers LLP Chartered Accountants and Statutory Auditors Lygon House 50 London Road Bromley Kent BRI 3RA Dale. Page 7
HARROW LAW CENTRE STATEMENT OF FINANCIAL ACTtVlTIES for the year ended 31 March 2025 2025 Tot21 funds 2024 Total funds Unrestricted fund Restricted fuiids Notes INCOME AND ENDOWMENTS FROM Donations and legacies 830 830 Ch*ritable Aetivitxes Legal advice services 436,110 579,866 ,015,976 1.068,708 nvesiment income 3,801 TotAI 440,741 579,866 1,020,607 1073.625 EXPENDITIIRE ON ChllritAble activities Legal advice services Support costs 440,410 6,878 579,866 1.020,276 6,878 1,004,084 Total 447 288 ,027 154 1,011234 NET INCOMEI(EXPENDITuféE) (6,547) (6,347) 62,391 RECONCILIATIOiY OF FU,Ds Total funds brought forward 314,479 314,479 252,088 TOTAL FUNDS CARRIED FORWARD 307,932 307 932 314 479 The notes fonn part of these financial statements
HARROW LAW CENTRE BAL4NCE SHEET .11 Mgyeh 21125 2025 Total fullds 2024 Total funds Unreslricted fulld Resirict¢d nds VIXED ASSETS Tangible assets 2,314 2J14 3,847 CURRENT ASSETS Work in prO"e$S Debtors Cash at bank 12 13 196,484 56.738 143,311 196,584 79,23ti 234,999 2()6,182 68.722 219,537 22,5fl 91.688 396,633 114,188 510,82I 494,441 CREDITORS Amounts fallillg due withio one year 14 (91,015) {114,18&) (205,203) (183,809) NET CURRENT ASSETS 305,618 311&618 .310,632 I'C)TAL ASSET,S LESS CURRF.NT LIABILITILS 307,932 307,932 314,479 NET ASSETS 307,932 307,932 .114,479 FUIYDS Unrestricted lld$ 15 307,932 314,479 TOTAL FUNDS 31b7,932 314,479 I'hese financial statemenls hav¥ been prepared in accordance with the provi.%ions applitabl* to ch3ritsble companies Stibject to the sivall cornpanics re8i4ne. The finAnctal sl l¢ments wcre approved by the Board of Tru8l¢o3 and authorised for i59ue wer¢ signcd on ils bchalf by: on A Whitehcl - Truste¢ Tlie Iiot=s forin part of tlietse financial statenibLIts Pag£ 9
HARROW LAW CENTRE CASH FLOM, STATEMF.NT for the year ended 31 fvlarch 2025 2024 Notes Cash flows from operAting activities Cash generated from operations 11,661 175.345 Net cash provided by operating activities 175,345 Cash flows from invegting activities Purchase of tangiblc fixLd assets Interest received (3,119) 3,801 Nei cash provided by/(used in} investii)g a¢tivities 3,801 Change in ea5h and cash equlvalents in the reporting period Cash and cash equivalents at the beginning of the reportlng period 15,462 174,630 219,.$37 44,907 Cash and cash equlvAl¢nts at the end of the reporting period 234 999 219537 The Thotes form part of these financial statements Page 10
HARROW LAW CENTRE NOTES TO THE CASH FLOW STATEMENT for the year ended 31 March 202) RECONCILIATION OF NET (EXPENDITURE)IINCOMI TO NET CASH FLOW FROM OPERATIIYG ACTIVITIES 2025 2024 Net (expenditure)lincome for the reporting period (as per the Statement or rJnanci1 Activities) Adjustments for: Depreciation charges Interest received Decrease in work in progress Increase in debtors Inct'ease in creditors (6,547) 62.391 1,534 (3,801) 9,598 (10,517) 21J94 1,889 (2,404) 61,558 (32,698) 84,609 Net cash provided by operatffions 175.345 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.24 Cash flow At 31,3.25 et C4sh Cash at bank 219,537 15,462 234,999 219.537 15,462 234,999 Total 15,462 The notes forni part of these financial statements Pagell
HARROW LAW CENTRE NOTES TO THE FINANCIAL STATEMII NTS for the year ended 31 Mareh 202S ACCOUNTING POLICIES Basis of preparing the finAncial ststemènts The finanGial statement5 of the charitable company, which is a public benefit entity uiider FRS 102, have been prepared in accordance with the Charitie5 SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities prepai'ing their a¢¢ounls in accordanee with the Financial Reporting Standard applicable in the UK and Republic of Ire12nd (FRS 102) (effective l January 2019),, Finai)cial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of IrelaF]d' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Critical accounting judgements and key sources of estimAtion uncertainty In the application of the eharity's accounting policie8, the trustees are required to niake judgements, esfiimates and assumptions under the carrying aniounl of assets and liabilities that are not readily apparent fi'om other source5. The estimat¢s and associated assuniptions are based oft histori1 experience and other factors tliat are considered to be relevant. Actual results may differ froin tliese estimales. The estimates and uiiderlyin¥ assuinptions are reviewed on an ongoiiig basis. Revi9ions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future p¢riods where the revision affects both. come All income is r¢wgnised in the Statement of Financial Activities once the ¢hariiy has entitlcment to the funds, it is probable that rhe income will be r¢c¢ived and the amount can be measured reliably. Expenditui Liabilities are recognised as expenditui'e as sooii as there is R legal or consti'uctive obligation committing the charity io that expenditure, il is pr%?bable that a transfer of econoinic benefits will be requii'ed in setilemenl aiid the amount of the obligation can be nieasured reliably. Expeiidilure is accounted for on an accruals basis and has been classified nder headings that agbyregaie all cosi related to Ilie ¢aiegory. Where costs cannot be directly attributed to particular headings they have been allocated lo aciiviiies on a basis consistent witli the use of resources. Tanglble flxed Assets Depreciation is provided at the following annual rates in order to wrile off each asset over its estimated useful life. Office equipnient 250/0 on cost Work in progress Work in progress is recognised at the point when the out¢oine of the rendering of services can be estimaled reliably. Work in piogress coinprises of legal services provided by reference to th¢ stage of coiiiplelion al the end of the reporting period. Tlxation The chai'ity is exempt from corporation tax on its charitabl¢ activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes wiihin the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purpose8. Further explanation of the nature and purpose of each fund is inoluded ii) the notes to the financial statements. Page 12 continued...
HARROW LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS- continued for the yeai. ended 31 Mareh 2025 ACCOUNTING POLICIES- Continued P¢n5ion costs And other post-retirement benefjts The charitable company opernÉes a defined contribution pension scheme. Contributions payable lo the charitable coinpany's pension scheme are charged to the StsteMet of Fiiiancial Activities in the period to which they relate. DONATIONS AND LEGACIES 2025 2024 Donations 830 2,513 INVESTMENT INCOME 2025 2024 Deposit aGGount interest 3,801 2,404 IIYCOME FROM CHARITABLE ACTIVITIES 202S 2024 Activity Legal advice services Legal advice Services Legal advice services Legal advice services Openins work in progress Legal services incoine Closing work in progress Grants (206,182) 413,708 196,584 611,866 (?67,719) 582,244 206,182 548,021 1015,976 5,068 708 Grants received, included itt the above. are as follows,. 2025 2024 The Three Guinea's Trust Trust for London Bell Foundation Law Cenlres Federation London Legal Support Trust Legal Education Foundation Oak Foundation John Lyon's Charity The Access to Jiistice Foundalioi) A B Charitable Tru51 The Tudor Ttwst London Commuiiity Foundation 82,500 16,500 31,144 35,704 89,782 69?90 122,250 30,000 69,596 22,000 34,000 37.500 33,000 26,069 25.752 76,068 39,390 131,723 30,000 82,519 22.000 32,000 611,866 548,021 Page 13 contlnued...
HARROW LAW CEIYTRE NOTES TO THE FINANCIAL STATEMFNTS- eontllnued for the year ended 31 Mareh 2025 CHARITABLE ACTIVITIES COSTS Support costs (see note 6) Direct Costs Totals Legal advice services Support Costs I,Q20.276 1,020,276 6,878 11120276 6,878 1,027 154 SUPPORT COSTS Govemance cosls Support cost5 ET INCOME/(EXPENDITURE) Net incomel(expenditure) is stated after chargingl(creditin8)'. 2025 2024 Auditors, remLineration Other non-audil services Depreciation . owned assets 3,950 2,928 1,533 3,9.fj0 3.200 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration oi. other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were 110 trustees, expenses paid foi. the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS 2025 2024 Wages and salaries Social se¢urity costs Other pension costs 793,981 79,464 19,103 734,635 71,920 892,548 823,868 Page14 continued...
HARROW LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 Iwlarch 2025 STAFFI COSTS- Continued The awerage monthly number of employees during the yeai- was as follows.. 2025 19 2024 Direct charitsble Adrninistraiive & support 20 20 No employees received emolunients in exiess of £60.000. 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestri¢led fund Restrieted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legaci¢s 2,513 2,513 Charitable activitics Legal advi¢¢ s¢rvices 552,688 516,020 1,068,708 Itivestment income 2.404 2,404 Total 557.605 516020 1.073 625 EXPF.NDITiIRE ON Charitable aetivities Legal advice serviLes Support costs 488,064 516.020 1,004,084 TotAI 495,214 516,020 1011234 NET INCOME 62.391 RECOIYCILIATION OF FUNDS Total funds brouglit forward 252,088 252,088 TOTAL FUNDS CARRIED FORWARD 314,479 314,479 Page15 continued...
HARROW LAW CENTRE NOTES TO THE FIINANCIAL STA TF.MENTS - eontinued for the year ended 31 March 2025 TANGIBLE FIXED ASSETS Office equipm¢nt COST At l April 2024 and 31 March 2025 8,108 DEPRECRATION At l April 2024 Charge for year 4,261 1,533 At 31 March 2025 5,794 ET BOOK VALUE Ai 31 March 2025 2J14 At 31 March 2024 3,847 12. WORK IN PROGRESS 2025 2024 Work-in-progress 206.182 13. DEBTORS: A,WOUPITS FALLING DUE WITHIIY ONE YEAR 2024 Trade debtors Other debtors Prepayment5 and accrued in¢oin¢ Prepayments 44,600 2J38 30,000 2,30 33,948 2,338 30,000 2,436 79,238 68,722 Page 16 continued...
HARROW LAW CENTRE NOTES TO THE FINANCIAL STATEMFNTS- eontinued for the year endtd 31 March 2025 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONEI YEAR 2025 2024 Trade creditOl-5 Social security and other taxes 2,300 21,460 IS,930 6J59 114,188 44,966 1.939 19,833 6.252 3,471 114.188 VAT Other creditors Accruals aiid deferred income Accrued expenses 205 203 183,809 15. MOVEMENT IN FUNDS Net movement in funds Al 31.3.25 Ai 1.4.24 Unrestricted funds General fund 314,479 (6,547) 307,932 TOTAL FUNDS 314,479 307,932 Net movement ill funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 440,741 (447,288) (6,547) Restricted funds The Three Guinea'5 Trust Trusi for London Bell Foundation Law Centres Federation London Legal Support Trust Legal Education Foundation Oak Folindalioll John Lyon's Charity The Aocess to Justice Foundation Tlie Tudor Trust London Community Foundation 82,500 16,500 31,144 (82,500) (16,50U) (31,144) (35,704) (79.782) (69,390) (122,2fj0) (30,000) (69,596) (34,(H)O) 79,782 69,390 122,250 30,000 69,596 34,01)0 .579,866 579,866 TOTAL FUNDS 1,020,607 1,027,154) 6 547) Page 17 continued...
HARROW LAW CENTRE IYOTES TO THE FINANCIAL STATEMF.NTS- continued for the yeAr ended 31 March 2025 15. MOVEMENT IN FUNDS- continued CompAratives for movement in fund$ Net Movement in funds At 31.3.24 Ai 1 .4.23 Unr¢strieted funds General fund 252.088 62,391 314,479 TOTAL FUNDS 252,088 62,391 314,479 Comparaliiie net movement in funds, included in the above are as follows.. Incorning resources Resources expended Movement in fuiids Unrestricted funds Gcneral fund 557,604 (495,213) 62,391 Restricted funds The Thi'¢e Giiinea's Tru51 Trusi for Londoii Bell Foundation Law Cenlres l-'ederation London Legal Support TrLlSt Legal Education Foui)dalion Oak Foundation John I,yc)n'5 Charity The ALLL'55 to Justice Foundation The Tudor Trust London Conimunity Foundation 37,500 33,000 26,069 25,752 66,068 39,-390 131,723 30,000 82.519 32,000 (37,500) (13,000) (26,069) (25,752) (66,068) (39.390) (131,722) (30,000) (82,519) (32,000) 12000) 516 021 516,021) TOTAL FUNDS 1,073,625 1011,234) A current year 12 months and prior year 12 months combined position is as follows.. Net movement in funds At 31.3.25 Al 1.4.23 UnresÉricted funds Generxl fund 252,088 55.844 307,932 TOTAL FUNDS 252.088 55,844 307,932 Page 18 continued...
HARROW LAW CENTRE NOTES TO TIIE FINANCIAL STATEMENTS- Continued for the yeAr ended 31 March 2025 15. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Incoining resources Resources expended Movement in funds Unrestriet¢d funds General fund 998.345 (942,501) 55,844 Restrieted funds The Three Guinea's Trust Trust for London Bell FoLiiidation Law Centres Federation London Legal Support Trusl Legal Education Foundation Oak Foundation John Lyon's Charity The Acccss to .lustice Foundation Tlie Tudoi. Trust London Communiry Foundation i?o,000 49,500 (120,000) (49,500) (57,213) (61,456) (145,850) (108,780) {253,973) (60,000) (152.115) (66,000) 21,000) 61,456 145,850 108,780 253.973 60.000 152,115 66.000 21,000 ,095 887 1095,887 TOTAL FUNDS 2,094 232 2,Oi8.388) 55,844 16. RELATED PARTY DISCLOSURES There were no related party Iransactions for the year ended 31 March 2025. Page 19
HARROW LAW CENTRE DEI'AILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 Maiyh 2025 2025 2024 INCOME AND ENDOWMENTS Dongtions and legaeies Donation5 830 2.513 Investment ineome Deposit account interest 3,801 2,404 ChAritAble activlties Opening work in progress Legal services incoille Closing work in progress Grants (206,182) 413,708 196,5114 611866 {267.739) 582.244 206,182 548,021 1,015,976 1068.708 Total incoming resource$ ,020,607 1,073,625 EXPENDITURE Charitable Aetivities Wages Social security Pensions Insurance Telephone Posta8¢ and stationery Legal costs & di5burs¢inents Rent and room hire TravLI & 4ub%istence Pra¢ti¢ing certificates, accreditation & subscriptions Staff training & welfare Miscellaiieolts expenses Computer expenses Accountancy fees Bank char8e5 Computerequipment 793,981 79,464 19,103 2,436 734.635 71,920 17,313 2,110 1,525 5,955 112,261 15.000 519 7,1311 63,329 6,993 97 23,635 7,506 223 12,420 780 286 ,5J4 14,873 5,548 275 15,525 4,438 298 1,020,276 1,004,084 Support eosts Covern&nee costs Auditors, remuneralkon caled forward 3,950 3,950 3,950 This page does not form part of the statutory financial stafrments Page 20
HARROW LAW CENTRE DETAILED STATEMENT OF FINAf4CIAL ACTIVITIES ror the year ended 31 March 2025 202S 2024 Governance eosts Brought forward Auditors, remuneration for non audÉt work J,950 3,950 3.200 6,878 7,150 Total resources expended 1,027,154 ,011,234 Net (expenditure)/income This page does ELOt forni part of the statutory financi statements Page21