REGISTE D COMPANY NUMIICI R.. 07226359 IEnglKnd WÈle$l REGISTERED CHARITY NUMHKR.. 1137708 REPORT OF THE TRUSTEES AND FINANCIAL STATEMEIYTS FOR THE YEAR ENDED 31 DECEMBER 2023 FOR THE NATIONAL PRO BONO CENTRE Aniliorty Joseph & Co Limiied Cliariercd Ccilified Accouniaiils Busines5 & T¢clJnology CEnlr¢ Bessemer Dijve St¢vcnog¢ Herts. SGI 2DX
THE iYATIONAL PRO BONO CEI NTRE CONTF.NTS or THE YKNANCIAI. SI'ATF.MENTS FOR THE YEAR ELNDED 31 DECEMBER 2023 Page Rtftrente Irtd Adminlstrativt Delails Report of tlie Trustees Independent Examirher's Report Stlltement of Fill#n¢ial Activities Balance Sheet Notes to the Statements 9 to 15 Det8lled Statement FIAl)C121 Actlvitles 16 ro 17
THE IYATIONAL PRO BONO CENTRE REFERENCE AND ADMINISTRATIVE I)LfTAILS FOR THE YEAR ENDED 31 DECEMBER 2023 TRUSTEES G G BERINGER CBI. KC (Hon} Sir R KNOWLES CBE JLBASS IAPCARTY S T CROWNE R H G BOURNS R S JACKSON MBE TTcasurer lappoinicd 6.4.231 RKGISTERED OFFIC 10 Non¥ich Str¢¢l London EC4A LBD REGISTERED COMPANY NUMBER Q7226359 IBngland and Wolesl REGlS'fERED CHARITY NUMBER 1137708 INDEFKNDEr EXAMINER S Francis-Joseph FCCA Anthony Joscph & Co Lid Ciiaitcred Cei'lLfied Accounl4111$ Business & Teclinology Contrc Besscmer Drive Stevenage Herts. SGI 2DX Websitt hiip'.Ilwww.natioJialprobono¢entT¢.or¥.ukl
THI NATIONAL PRO BONO CCI NTRE REPORT OV THE TRUSTEES FOR THE YEAR ENDED 31 DLCENIBER 2023 The trustees who ar¢ al50 directots of the charity for the purposes of thc Companies Acr 2006, present Ilicir re)rt with the financial slalemenls of th¢ charity for tile year ended 31 D¢cembcr 2023. The Inisices have adiipted the provisions or A¢¢ounting and RepoTting by Charities.. Statetnent of R¢commended Practice applicable lo ch8Tilies preparing their accounts in a¢cordance with the Financial ReportinE Startdaid applicable In the UK and Republic of Ireland IFRS 102) {effeciiv¢ l January 20191. OBJEcfivES AND ACTIVITIES Public beAtfil When planDing the Charily's &clivilj¢5 for ihc year, the Trustees have considered Ihc Charily Commi85ion's giiidonce on public benefit. Th¢ Charity's objeciiv¢s aTC spccifi¢ally restritled lo piDtnoling. tor rhe public benefii, the eJCietsCY ld effe¢tivenes5 of chariiies ¢siablishcd to promote the upholding and prop¢F adrnini5tralion of tlic law Ihrough any or all the fullowing means.. a) the Provision ofpro bono services.. b) the educalion 2nd Iiaining of lawyers undertaking or inlendiEIE to undeiiake pro bono serviccs,. ol the siipport, enc0i1rngccnt, and advice lo Itr$ the piovision of pro bono setvicts or th¢ imdertaking of voluntary work in the &dministr81ion of thc law, educalton, social $ervi¢es. ¢omniiinily works and o(lier charilable activitie5 lor IILe benefit of th¢ cornmunity. by Ihe provision of services or tacilili¢s. inclitding but nol limilcd lo the provision of pieniis¢s, dirtcied (ow2rd5 supporling iiiiprovemeni in Ihi adminisiralion of Ihose Charilits or otherwise supporting tljcm in being moTe efficient lo cnhance the service provthd¢d to ben¢ficiarits of those charities. Most chgrilie5 working in the pro bono secior continu¢ to show little appei&i¢ 10 lak¢ on long t¢rm property i¢lat rJn2tJcial eommilment5 thouxh many are conscious of Ilie drawbttcks of their slaff working fully Tetwlely and are alive to Lh3ng¢s in working pr3¢tic¢s. The Charity COlllirtuc$ to monitor this ttend, cxploring possibilities foL' flcxible working aangementS that Tnay prove appropriate for charlties workitig in the sector. The ChArity'S 5UPPOrt work intludcs continiiing lo wod( wilh Ihe Pro Bono ConnLcI pro¥va]nJne which is desi¥ned to onneot barristers artd solirilors on pru bono tas¢s. Jointly with Pro Bono Connect, thc Charity Is managing the Pio Bono Expert Support initialivc which draws in a ran8e ofexpeftise from liligaiioji-support OTEAnis>ti¢n5 who are keen to offer their skills. r¢wwcc5 and experrise to pro bono casts. The Cjwity continues to play a key rale in the organisalion and running of Pro Bono Week. 8 m?jor event for the pro bono 5¢Ctor. The 2023 Pro Boiio Week has been hailed as'the best ever" htghlightiiig the impaci of pro bono work on people wlko rely on it. Thc launch ev¢tLt wa81)osted by Herbert Smith Frccliills. It was op¢iJ¢d by the Allomcy-Gertttal nd closed by Lady Rose. The Chariiy is part of a ¢ross-s%IoE infTAStrvctur¢ designed to 8POt is5¢5 aiid themes thai iniparl pro bono It8al support through the auspices of ihe Attorney Geiiei31's Pro Bono Commiitee. In Pro Bono Week 2023. th¢ Charity laAChed guidancc aimed at cntouraging relircd lawytr3 to uiidertak¢ pro bi>no work. the piDduct of a work¢Dg sroup involviDg g numbeT of other pro bono chariries. FINANCIAL REVIEW Theenclos¢daccounts foi2023 Show thtsi ihe Charity increased both 115 Incoincand its expendilurc oiichaiitable aclivilics by more than 700/q compared lo 2022. Funds carried forwaid to th¢ ncxt year Increllsed by ?3J/u lo £198K. With the levcls of Ctedilors and debtors r¢mainiiig very low, this provides Ihe TTusiees With a good degree of coJ]fidence In the finaiicial securily ot the ChaTIty. The Charity benefits from receivtng th¢ 811bstaAtial maj(>rity ori15 income (drtd reliable pledges of In¢omel iTJ the fjrst few Oth of each year. Thi5 Significantly STmplif1¢5 rhe financi81 aspect% of the planniiig asid cojifmatiott of chdritsble activiiies tluoughoul Ihc ycar and Ilie inaiiagejneiit of c8shflow. The Teasonable level of u]Jie8tricted fiinds llow held will also enablc the Truste¢5 to proceed confiderttly wilh the
THE NATIONAL PRO BONO CE4 NTRE REPORTr' OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER2023 OrE•nisatlOng1 structure Tlie Charity implemenls governance attaJJBenienis Ihai lake into accoiinl consulialiuns with oiher pro bono organisalions and advice provided by Its Icgal adviscrs, MacfArlancs LLP (who aci pro bono). The Charity is governed by ih¢Boardof Tnjsiecs, who relain 211 authority for expendilure and fiJJancial andolher n)alerial mmitments. Mary Dobstsn Smith, a cortsult8ni in the leg21 sector, retaithed by the Chariry $inee September 2020, continues ro $ppOrt theTrusl¢e5 with slralegy, lo assist willi governanceandadiniijislralton. and wilh fuiid-i'ai5ing and commuiiiGation5. Other assistartcc is rerairted lls required. Rbsk manggement The Charity is committed lo ¢n$uTe tht resourcc8 provided by Ihe Charity should i¢fl¢¢i Ihe prevoilitt£ needs of I1 pro bono secror aod to us¢ available fin2ncial resources well. Throiighoui 2023 the Charity has coniiniied lo siipport and assiyi the pro bono 5¢¢tor in seveTal and impozl8nt way5, Wlthout Foi" the time being i>f lakiiig on any diretl property related risks. ADY Initiativey or progranumes und¢riakcn by the Charity #re ttyTBfully Considered 10 b£lantc rcl&led risk with outcome. The Trustees conliiiu¢ lo keep und¢rr¢view and to assess rnajor risks lo th¢ which Ihe Charity is or may become exposed, the operation of the Chariry and ils finai)ce$. Tlie Trustees are saiistied thai appropriate niea8ures have been undenaken aod will conlinuc to be underiaken lo minimise major risk8 to ibe Chariiy. TRUSTEES, RESPONSIBILETY STATEMENT The trust¢¢s (who ale also Ihe dir10T$ tsFThe National PTO Boi)0 C¢n¢re loi Ihepuq)os¢s of¢ompany 12w} are responsible foi pieparing the Report ofihe Tnjslees and Ihe financial sial¢menls in accordance with applicabl¢ law aiid re¥ulalions. Company law reqllires the trustees to prepare financial slalements for each financi21 year. Under that law Ilie trustees must preparc the finaneial slalemeiits in accordance with Uiiil¢d KingdoR) Generally AcGepttd A¢¢ounling Piacti¢e (United Kin¥doni Ac¢ouniirtg Standards and applicablL' lawl. UiidLr company lai¥ Ilic Iriislees niust nol approve the rinancial statemenis iinlcss Ihcy arc 8stisfi¢d thatthey give a trie faiTvieiv of thc stare of affairs of the chaEilable ¢ompany and of the incoming re50ur¢es and applicaiion of rebY)UTees, in¢luding ilie income 2nd expenditure, of the ¢h2ril6ble company for thai period. In prepai'ing Iliosc financial sralern¢iils, the truste¢5 are required to.. select suitabl¢ accoiinling policies and tlien apply th¢m con515tenily' observe the rntihods and piinciples in the Charity SORP. make judgcm¢n15 and aecouniing estiinates that ar¢ ieason&ble and PTud¢nl-. stale wherher applicablc UK AccoiintiJJg Stsndards liave been followed, subjcct lo any nialerial d¢parttiies disclosed and ¢xp18iiied in Ihe financiyl 51alen]enls', llT5d prepare the fillancial staremenis on the going concer&i basis unless it is inappropriate lo pJ'e5ume that the charitable Company will ¢oniinue 10 UPEfdte. The truste¢3 arc rtspoiisible for kceping adcqualc accDurtlingreco¥ds thai arc 811fficicnt lo show and ¢xplaiJi Ihc charit4bl¢ eompany'5 Irsnsactions and disc105¢ Wlth T¢asonabl¢ a¢¢uracy 21 any time Ili¢ finAn¢ial position of the charitable company and 10 enable Ilicn) Ir> tnsuFe Ihal Ilie fjiiancial slalcmejils comply wÉtli Ilic Companics ALI 2006. They gre also rcspon5ible for 8afcgiiarding thc a5scts of tli¢ coPanY and hcllc¢ fortaking r¢asonllbl¢ Slcps forthe PTevention and detection of fraiid and other IegU5[lIie$. Thss reporl114s been prepared in accordance with the speLial provisions ofpart 15 of Ihc Companies Acr 2006 rcl4ling lo small companics. Appro ed by ordcr of the board of itusttts on ILt,fi.2t al $iglled oil its behaifby.. Sir R KNOWLES CBE- Tnislee
THE NATIONAL PRO BONO CENTRE REPORT OF THE TRUSI'EES, riOR THE YEAR ENDED 31 DECEMBER 2023 pmjects described under"Future Plans" os ivell 4s thc general, continuing dtvelopmenl of the Charitvs Contribution lo the pro bono seciDr. A priority for 2024 relatill(p to the Charity's financial managtmenl will b¢ cslablithing a sound reserves poli¢y* including the plaiJE lo establish th¢5¢ rescrves tsvei. tizne. lee this policy and th¢ fLd5 air established, it will then bc possible for the Trustees to examine what scope Iherc might be for developing an investmtnl policy. FUTURF, PLAF4S The pro bono sector includ¢s maiiy individual charities sllltiativt%. Tlie Charity plays a cross-seeior role. It is pait of th¢ infraslrllctur¢ that idenlifjes issue5 that arc relcvani 10 the pro bono seclor IliTougli Ilie Allorney-Geneial's Pro Bojjo Cotnmittce. The Chaiity will conliuue 10 adher¢l0 i15 Goreprinciples.. to assist 2nd siippthrtthepro bono scclor, to Fesourcc it5 contribution through ttew ¢hanne15 without diverling resource5 fi'om tndividual th#rili¢5 in the sector, 8nd to Tnak¢ ils cortiriblltion through 8clions that do not dUpl1le Ihc workof Individual charities in Ihc sector. It will coDlinu¢ to explore nd lake opporlunilics lo eiicoura¥e and improve collaboration iii Ihe pro bono scctor, 10 gSSlSl in making the best use of i¢chttology by thc ptt) botto SCGto>r, to support scctoi-lvide evBnls, to cxploil new non-financial resoiiTtf5 30 that thcsc become availablc for individual chaTities working in the pro bono 5¢Ctor, and lo assist with information flow where il is h¢lptul to iiidividual ¢harilie$ in thc se¢lor. In cATrying out its work tlie Ch&Tity and th¢ se¢toi are SLiPPQrt¢d by a cniciLI and endiiring partner8hip with the CoTntnercial LitigaloTS Forum, whose mejnbership e%tends across the digpiite resolution deparlmenl$ of the London, UK attd irtl¢Tn81ional commercial lttw firms. Tlio Charity alld the settor continue io benefsl trom th£ stated support of the association of Gon1 Counsel for ihe FTSF 100 wmpante5 IGCIOOI and the COnner¢ia[ Bar Association ICOMBARI. The Charity Colltillues to iemain indebd to tli¢ many businesse$ that work with th¢ COmTncrcial di5pul¢ rlUtIOn %ctor for their gertuine and 5ubslantive support. Whilst the Charity develops Trdeas and initiatives lo make the mosl effFeclive contribiilion ift the fiTttiie, and Con1118 will) the 5¢Ctor. il wtll retnain aeliv¢ly engaged irt supporiillg the piovision ofpro bono legal setviccs through variolls ¢LlEnt The Charity is workiiig on sev¢rJl pr0gramrn¢ and scliemes. They incliide.. Ihe Pro Bonu EXrI Support scheme, a commissioned PFOjCCt with th¢ National CouDGil for Voluntary Or8anisaiion5 INCVOI analysing the n)easur¢ment and inipacl of pio bono work, d¢v¢loping guides for students aiid reÉiTcd lawy¢rs who wish to lake on pro bono work (the lattcr was cspccially well rec¢ived duiijig Pio Bono Wcekl. producing c35C study reports on pro bono cases (for which IheFe is an llent dcmandl. developing relalion8hips with oihcr chariltes wlio sbare a ctstnmon goal to protect and SUPPOFI vulnei'able people (exploring offcring siipport ro chMTiIT¢S such a8 Workitig TrBmili¢s. Prolcct. Luton Ri8his, Cenlrepoint, Lcgal Action Gioupl and setting lip a PmEiatnTne EO offer pro bono lavryers training on working and communicating with vulnerabl¢ cli¢nts. The Chllrity is also in c108c ¢Dnlacl with regional pro bono coJwnilt¢¢5 and workitjg closely wilh them to support Ilieir tange ofr¢qiiirement$. STRUCTURF. GOVERNANCE AND MANAGEMENT Gover1£ dotument The ohurity is controllcd by its governing dociiment, a deed of ttust, coDstittite8 a limited Company, limited by guarantee. as defined by the Conipatties Act 2006. RecruTtment and appointment of new trustees The Charity is gov¢nicd by a Yoard of TTU5tccs wlio ar¢ all voliinleetb. No paid employee, whether in full or PArt time employinenl, ss a trJ¢ii)ber of the BoArd. Uqien appointing Trustee5, Ihc Board has regard lo the sktlls experience appropriaie lo the needs of ihe Charity artd the provisions, In this regurd, in th¢ Articlc5. Thc Board of Triistets meet5 abolit six limc& d year.
INDEPCI NDENT EXAMINER'S REPORT TO THK TRUSTEES OF THE NA"fioNAL PRO BONO CENTRE Indepedent Ex#llilntr'$ Rtport to tlie Trustees of Tlje N&llontsl Prts Centre I rcporl to the Iruslecs (who llrc also Directors for the purpo ol. cottipany laivl on my examinalion gf th¢ fjnanrial siaiements of Tlie Naiiontsl Pro Boiio clIrc I'lhe charitable ¢ompany'l for the yr ttnded 31 De¢embEr 2023 which omprisc the Sialemcnt ofFi113nGial Aclivilies, tho Balanc¢ Slity¢i ielaied tles. 'rhis rtpoil [% made golely lo the cliarity's Iru5tees, as a body, in accoFdaii¢e with 5eclioii 145 of Ihe Chaiiiies Aci 2011. My ivork hos bE¢li uiidemaken 50 Ihai I might slaic 10 the clittrity's Iru51cc5 tho%¢ mallers l am required 10 state to Iliein in Ihis FL'porl and for no other piirpos¢. To (he fiillesi exienl peTmillcd by law, I do not &CCCPT QT assumc re5ponsibilily lo anyone othei tlian the rhgrity thc ¢hariry'8 inisic¢s as a budy, foT niy work. for this i¢porl, or for Ihe opinivn5 1 hgv¢ rornied. R¢5poll%lbilitle$ bu5Is Df I'cpori As the IIv5tecs of charitable coilipaiiy you are respoJ)sible for the PTeparalion of the financial 81aiemenis iii accordAAee Ividi the rcquiTemenis of Ihe Con)p8ni¢s Act 20061'the 2006 Aci'i. Flaving Satisfied myself tlial rhc fin&rtcial staleinenls of Ihc charitnblt wmp?ny dre not required lo be aiidiltd undct Part 16 of the Act Jnd ar¢ eligible for independent examindliDn, l Tepoit iespect-of my examinaiion of the charitable COJnP8iiy's financial slolcmeni8 carried 0¢ under section 145 of the Charities Act 2011 I'lhe 2011 Aci'l and in Carrying out my cxaniiTrarion I have foElowed all Ihe applicable Direcitons given by Ihc chltY CommissEon under section 145(51(bl of the 201 l Acl. Ali independent txamination do¢$ not involve gaih¢ring all the evideD¢¢ that would be required audit and ¢on5oqu¢nily docs not cover all the matt¢T5 IIIAI an aiidjlor considers in g&ving Iheir opinion on Ihc finanGiuI sibiemcnls. The planning and conduct of an audit 8oes beyond Ib¢ limit¢d assiir8nce that an indepondenr ¢xaminaiion Can provide. Coiisequently l expre55 no opiBion a5 to wh¢iher the financial 51al¢Tnenl5 pieselll a 'twe fair, view and my Iwort is limited 10 IhosE 5pe¢ifi¢ malt¢r5 sol Out in th¢ indcpcndcnt ¢xttmineV$ 51&iEineiiL Indtptlldent txamlncr'8 s(aiement I liave COTnpl¢led D',y exaniTnaiion. I confirm Iliai iio material mallers have come io my aiiention an coDnecliDn ivilh the examinO1iort giving me cause 10 believ¢ Ilial iti Y malerilll rc5pccI.' zccoiinting records wcrentsi kepl in rcspcci of th¢ charitabl¢ company as rcqiiir¢d by sxtion 386 Trf the 2006 Ihe fiD8nci815tdi¢mcnis do not a¢¢ord wilh Ihosc rOrdS,. or lh¢ fintsncial siaieniertls do iiot comply wilh thL' acEuunlinB requirEmenis of S¢Clitsn 396 of 111¢ 2006 Acl oiher Ihan any r¢quOnient Iliat tlie financial slalcmcn15 givc a'tTU¢ and fair ¢W which is not a niattcr ¢on$ider¢d As parl of an indepclldeJTrl ¢xanunation' or Ili¢ fiii&n¢ial slalcinciils havc not bcen pr¢pared in accordanc¢ with tho mcthod5 and principl¢s of Iht sthtcmcni of R¢cotnmerded Practic'e for aCCOLtniing and rLportiiig by ¢liiriiie5 applicable 10 charities pr¢p81'1118 IhciT actounls in accordancc with Ihe finarkL'ial Rcpoiliii8 Siandatd applicablc in the UK and R¢public of Ireland IFRS 1021. I liave no ¢onccrn8 4nd114V¢ tom¢ #ttesl no other m4ttcr£ in conD¢¢tion iviih the exatnination to which attention sliould be drawll i this ieport in ord¢r 10 eJiabl¢ a pToper ulldcrslanding ofihe financial siatcm¢nls 10 b¢ reached. Stanley Francis-Jos¢ph FCCA Aijihony Joseph & Co Lld C.harleied CcriifLe¢Y A¢countanrs 13u6iness,& T¢chnulvgy Cenlre BL5lne[ Drive, SILvcnag¢ Herts. SCI12DX D3te.' )¢ Iioiés on paBe 9 10 15 fonn pail of Ihe¥e financial 51al¢mrrits
THE NATIONAL PRO BONO CENTRE STATEMENT OF FINAIYCIAL ACTivrriES (INCOIoRATlG AN INCOVI IE AND EXPENDITURE ACCOUNTI FOR TIIE YEAR ENDED 31 DECEMIILI 112023 2023 Total funds 2022 Total fvnds uJ¢StrIcted fund Restricted fiind No165 INCOME AND ENDOWMWNTS PROM Donations and legacies 24J,743 241,743 138,877 Chai'itable Ectivities arilAbl¢ activity 2.710 Tot81 244 453 244,453 142780 EXPENDITURE ON R2ising fiinds 71,1)12 71,OlZ 43,506 Charitable activities Chaiitoble a¢tivity 133,763 133,763 75.372 Olb¢r Total Z07 13 207 130 122,178 INCOME 37 J23 37,323 20,602 RECONCILIATION OF IIUNDS Total fvnds brought fonv4rd 160J85 160,585 139,983 TOTAL FUNDS CARRlfLD bORWARD 197,908 197.908 160,585 Th¢ notes on page 9 10 15 form pait of iliesc financial SLilemciiis
THE NA TIONAL PRO BONO CENTR IJAI,ANCE SHLET 31 DECEMBER2023 2023 Total funds 2022 T()ial funds Unrcs1iici¢d fund ileslricled fiind Notes Fixfi.D ASSETS Tiingible assets io 1,041 1.041 669 CURRENT ASSETS Dcbiors Casl) al bunk lJ,561 201,066 5.572 165 579 201,066. 212,627 212.627 CREDI'foRS Amounts folling duc within onc y¢aE 12 115.7601 (15,760} 111,235) NEI. CURRENT ASSETS 196,867 196 867 L59.916 I'OTAL ASSETS LESS CURRkNT LIABILITIES 197.908 197,908 160,585 NET ASSETS 197 908 197 908 160585 FUNDS 13 Unreslricled Funds 197308 16Q 585 TOTAL FUNDS 197908 160 585 Th¢ charitable comp9ny is eiilitlEd ID exempiion from audit under Scclion 477 of the Companies Act 2006 for the ye ended 31 Deceniber 2023. The member5 have not reqL][ed tbe company to obtain Icij aiidil gf i*s financial stht¢rnetJts for the ycar ellded 31 D£c¢mb¢r 2023 in atcr>rdance with Section 476 of Ili¢ Companies Act 2006. Tlic Irus1$ acknoivlcdge Iheit responsibilili¢s for ensuring Ihal the charitablc cornpany k¢cp5 Atcotinting records that comply with Sections 386 and 387 of tbe Companies Act 2006 and preparing flllantial siaremenr5 which give a li'u¢ and tiii view ol'ihe state of atY&irs ot the ¢haritable company a$ ai Ihe end of each financial ycar and of 115 Surplus or dcficil for Lach financiJl ycar in accord¥nce wilh the reqiiiremenls of Scction8 394 and 395 aiid which otherwise comply with the reqilircments olthe Companie5 Act 2006 r¢lating lo fjiiancial stsiements. so fai as applicable lo the tharilable company. Ibl The notes on pagc 9 to 15 form part of th¢s¢ financial statceNtS continued...
THE F4ATIONAL PRO BONO CENTRE JJALANCE SHEET- contlhued 31 DECEMBER 2023 Thesc financial stalcmcnts hav¢ been PT¢paYed in accordance iviili Ihc PTOVl5ions opplicable 10 charitable ¢omp8nies subjecL 10 Ihe srttall ¢ompani¢8 regime. Th¢ financial 51alements were approved by the Board of Trustees and auihorised for issue on.... al were signed on its behalf by.. SIT R KNOVILES C E- Tiu$(ee The note5 011 Page 9 to IS for pait i>t Ih¢se financial slaterncnts
THE NATIONAL PRO BONO CELYTRE NOTES TO THE FINANCIAL STAI'EMENTS riOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUNTING POLICIES B#si$ of preparlng the fiti#ncl#l statemeritS The financial slalcmenls hav¢ bE¢n prepared under the histOTtcal cost conventio. The f1tt2ncial slalemtIil8 bave becn prcpar¢d in o¢¢oidance wilh AGcounting attd Reporting by Cliarilits". Stalei))cnl of Recoiiiiiiended Piaelice applicable to ¢harilies pr¢paiing theii aEcounls in accordJncc with the Financial Kcporting Startdai-d applicable in the UK 2nd Republic of ITcland IfRS1021 Icffe¢tiv¢ l J8tt112ry 20191-IICb#ritTr¢s SORP IFRS102)), the FiDancTal Rcporling Standard applicable 10 theUK and Republi¢ of Ireland (FRS102) and CompaniesAct 2006. The Charity m¢els the definition of a public beiicfil cnlity under FRS102. Asscts and liabli1}eS Jre iniitally recognis¢d al historical Lost 01 trdnsilioji vallie unles5 olherwisc Slated in the TLlev#nt ac¢ounliNg policy tLQt¢ (sl. In prepariiig th¢ fillaii¢ial $ratenJents tlic EDJst¢e¥ have considered wliether irt clpplying the accountin8 policies required by FRS102 and lh¢ Chariiies SORP FRSI 02, Ilie Fesialemetit of comp8T3tive item$ was rcquired. Aftcr due consideration, sl was Lortcluded thai no resiaiem¢nl of Ihc comparaiiv¢s was required. The fJnanci&l 51Hlements liave bccn prcpared on a going conccrn basis. In arriving at this LQRLliision, the Inistces have (aken into acceullt any material unccrlasnlies that may affect the ¢hariLy'S abilily to COLiliiiue a$ a going concern. The P¢Tiod cov¢ted by this assessment is it a mirttmum levcl of12 Tnaiiths fronj Ihc datc of the approval of thc accouiits. IN¢ome All income is le¢ognsed in the Sialernenl of Financial Aclivilie5 Once thc charity ha5 enlitlcTll¢nt lo the funds. it is probabSe that thc isicomc will be rcccivcd and th¢ amount can bc m¢asur¢d reliably. Espthditure Liabilities ar¢ reGogni¥ed as expetiditur¢ as soon as there 15 a legal or conslructivc obligation commitling th¢ charity lo that cxpenditure. it is probabl¢ thai i IranEf¢r of ¢¢onomic benefits ivill b¢ required in seiiletn¢nt ¢Ad the amount of the obligatioa ¢4n be measured T¢liably. Expendilur¢ is accounied for on 911 aCCTuals basis and ha5 been classified Under hcadings th3t 3g8tcgalc all cost related lo the category. Wlicrc cost5 ¢8rtnot be directly at¢ribuled 10 paTliculaT head)ngs they have been allocated to aciiviiies on a basis ¢oiisislelli with tjie use of resourcc5. GoveriiTrncc costs 'rhese costs includ¢ the cost of the preparatioii of the statlliory accounts, legal tosl rclating lo the running of the ¢h4rity and Ihe cosls of Board ofTruslce eBlIngs. Tangiblt fixed a8s¢ts Depreciation is provided at the following annual i?tC5 in order lo write off each ass¢1 over its estimated us¢fvl life. FixluKes and fitlijigs 20¢/y 011 C05t Compiiter cqiiipment 330/0 on c051 Taxatio Tlie charity is ex¢nipl trom corporation lax on its charithble a¢tivjijes. Fund ACCOUllting Unrcsiricted fund5 can be used sn accord&n¢e with the charitsble objectives at thc disc£10 of the Irusle¢s. RestriclLd funds can only bc uwd for particiilar restricted piiwscs witliin the objecis of the clLarity. Restrictioos arise 1)en sptcificd by the donor or when fvnds are r8ised for parti¢u18r reslricled PUTP05¢S. Furthcr ¢xpiAnaiion of ihe tvdlure and piirp05¢ of each fund is included in the &ioi¢S 10 the financiaL slateni¢nls. Peo5ioh cos15 8Dd Dthtr p05É-retir¢niÈnt btnefits Tli¢ chariisble company opeiale5 a dcfined coiilriblliion p¢nsiory 8cheme. Contributioos payAble 10 the charilabl¢ companys pcnsion schemc aTC ch&r8ed lo the Slatemeni ofFinanci#l ALlivities irt Ihe period io whicli Ihey late. Creditor5 provtsion5 Creditors aiid provisions are recogniled where thc ch8Tity has a prcsenl obligation resulting frorn a pa51 event thai will probably tcsuII in Ihc ITdnsfer or riinds lo a third party and thc amounl du¢ 10 5¢111e the obligation can te mca5ured or eslirn31ed Eeliably. Crcdltors and provi5ion8 9T¢ nomially rccognisrd at theirsettlem¢nt amouTJt ofter allowing toi any Ir8de discoiinls due. coiilinued...
THE NATIOIYAL PRO BONO CENTRE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBLR 2023 ACCOUNTING POLICIES- continutd Creditors and proYisiotLS ash alld c4sh e Cash and cash equivalents in¢llld¢ cash 3t banks and in hand and short term deposi15 W5th a maturity date of thTe¢ nTronihs or less. Debi nd reditor¥ Debtors and creditor8 receivable or payable wilhiti one ye8r of the ]tptrrting dale Bre catTied al their transacliort pil¢¢. Debtors and ¢redilOlS that are I¢t1Vable or payable more than one year and not subject lo a tnarket rare of inicr¢st alc measuted al Ihe pies¢nl valut of the expected fuiure reG¢iplS orpayni¢nt discounted al a market rate of interest. DONATIONS AND LEGACIES 2023 2022 Sponsorship and donations 241743 138877 INCOME FROM CHARITABLE ACTIVITIES 2023 2022 Activity Charitabl¢ activity Lieence fee8 RAISING FUNDS Ralsing and legacie5 2023 2022 Fur)ction expenses FvndTaiser fees 34.987 25,319 18.187 CHARITABLE ACTIVITIES COSTS Direct Costs Support cost To12Js Charitable activity 126,620 7,J43 133 763 10 coThlinued...
THE NATIONAL PRO BONO CENTRE NOTES TO THE FINANCIAL STA TEMENTS- corttihued FOR THE YLAR ENDED 31 DECEtVlBER 20Z3 NET INCOMEIIEXPENDITUREI Net tncomellexpenditurel is slated after chargiAtyl¢r¢diiingl'. 2023 2022 DepTeciatioii oivned asse15 Accouiiiants. reniuiJ¢ralion for non-audii work 690 6,445 335 5,L58 Accounlanls. reiMun¢raiion for Jioll audit work rdgies ro preporation of the Statutory accollnls and Independent EKaFlliDdllOn. For theyear cnded 31 Dcccnib¢r2023, the fee5 paid [¢1¢ io Lil¢s IM¢rris Accountants wa5 £4,34512022 L3,4581, d Anthony Joseph & Co £2,10012022 £1,700). TRUSTEES, REMUNERATION AND BENEFITS Tl)cre wcic no Intslee$' remuneralion oroiherbenefils for the year¢nded31 DeLember 2023 nor for the ycar¢nded 31 DecctTrbei 2022. Trustees, expen5e5 iere weTt no tnistees, expenses paid for th¢ year cndcd 31 DcccmbeT2023 ttor for tIL¢ y¢ar ertdcd 31 December 2022. srAFF COSTS 202J 2022 Wages aiid salaries Otti¢r pcn51Qll COSIS 12,000 The averag¢ monihly niimber of ¢Tnployecs diiring th¢ y¢ar w&s as follow5.. 2023 2022 Cliaiitablc activitlC5 No employtts rcccived ¢molumcnts in cxcess of £60,000. continued..
THE NA TIONAL PRO BONO CENTRE NOTES TO THE FINANCIAL STA TEMENTS- contlnued FOR THE YEAR ENDED 31 DECEMBER 2023 COMPARATIVES FOR THE STokJ'EMENT OF FJNANCJAL ACTIVII'IES UnT¢5tricted fund R¢slricttd fitjkd Total funds INCOME AND ENDOWMENTS FROM Donations and l¢g8CI¢$ 138,877 138,877 Charitable activ&ties Chbritsble activity Total 142 780 142,780 EXPENDITURE ON Raising fiinds 43,506 43.506 Charitable activlties Charilabl¢ activity 75.372 75,372 Other To¢al 122 178 122,178 LYET INCOM 20,602 20,602 RECONCILIATION OF FUNDS Total fund5 brought fonvatd 139.983 139,983 TOI'AL FUNDS CARRIED FORWARD 160585 160.585 12 conlirtued...
THE NATIONAL PRO BONO CENTRE NOTES TO 1'HE FINANCIAL STATEMENTS- coijtlrtued FOR THE YEAR ENDED 31 DECEMBER 2023 io. TANGI)JLE FIXED ASSETS Fixtures and Colnputer equipment Toials COST Ai I lanuary 2023 Addilioll5 4,059 4,059 1.062 062 At 31 Dccember 2023 1,062 DEPRECIATION At l January 2023 Charge for year 3,390 J36 3,390 690 354 At 31 D¢cetLiber 2023 354 NET BOOK VALUE At 31 Deceniber 2Q23 333 708 At 31 Decembor 2022 669 669 ii. DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trndc debtors VAT PrCpaYn)ts and a¢crucd income 5,880 J,546 3.470 913 11,561 lttcliided in Oth¢r debtors are prepayments of £2,13512022.. £1.5 891. 12. CREDIT()HS: AMOUNTS FALLSNG DUE IVITHIN ONE YEAR 2023 2022 TTade creditor5 Social security and other laxe$ Ollier crediiors Accnials and d¢ferred incom¢ 3,434 2,834 J77 11.235 eoniinued...
THE NATIOiYAL PRO BONO CENTRE NOTES TO THE FTNANCIAL STATEMENTS- contltLue FOR T14EYEAR ENDED 31 D£CEMBER2023 13. MOVEMENT IN Tr'UNDS Nei iov¢m¢nl in fund5 Ai 1.1.23 31.12.23 UJJrt$tritt¢d fuDdJ General fvnd 160,585 37J23 197.908 'I'OTAL FUNDS 160.585 37.323 197 908 Net movewent in funds, included in the above are as follows.. Incoming re50UFC¢S ResouTCCS expeoded Mov¢m¢nl in fvnds Unrcstrict¢d funds General fund 244.453 1207.1301 37,323 TOTAL FUNDS 1207,130 37,32J Comparatlves for inoyemcnt in fund$ Nei movcnient in fuiids Al 1.1.22 31.12.22 UnFe$lri¢ted funds General fvttd 139.983 20,602 160,585 TOTAL FUNDS 139983 160 585 Comparalive rtet movemtnt in fund5. included the above ale a5 follows,. Incomirt8 i"¢sour¢¢s Resourccs cxpeiidcd Moven)eni in fvrtds Unrtslritted ftsnds General fund 142.780 20,602 TOTAL FUNDS 142 780 122 178 20,602 14 coiitinued...
THE NATIONAL PRO BONO CENTRE N01'ES TO THF. FINANCIAL STATEMENTS- contilluod FOR THE YEAR ELYDED 31 DXCEMIIER 21)23 13. MOVEMENT IN FUNDS- eontinued A current year 12 months and prior yeat. 12 month5 combined position ss as follows.. Net moVemlt itt fiinds At 1.1.22 31.12.23 Unre$tric*ed fund5 General fund 139,983 57.925 197,908 TOTAL FUNDS 139 983 197.908 A cuirertt year 12 month5 2nd pri¢r ycar 12 months ¢ombind nei movemEllt in fundB, inclvd¢d in the above ai¢ as follow8.. Incoming rc5vurG¢5 Re50UTce5 cxptrtded Mov¢m¢nt in fiinds Ur¢strIcted fllnds G¢n¢i?I fulld 387.233 1329,308) 57,925 TOTAL FUNDS 387 233 329 308} 14. RELATED PARTY DISCLOSURES There wcre no relited party trai1ctIonS for tlie year ended 31 December 2023. 15. ULTIMATE CONTROLLING PARTY As a ¢h8Tity limited by guaraniec Iher¢ T5 no controlling party. The charity is controlled by the Trustee$ 95 a body ulld¢r th¢ tem)s of the governing dociimcnls.