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 pu￿Ose5 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 incol￿e 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 I1￿certaIntIeS 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