Charity[number:][1141335] Company[number:][04209188] (England[and][Wales)] 

Centre for Legal[Aid][Assistance][and][Settlement] 

Report[of] the[Directors][and][Unaudited][Financial][Statements] 

For the ended[31][December][2024] year 



Centre for Legal Aid Assistance and Settlement Contents Page For the year ended 31 December 2024 

|Report ofthe Directors|1to5|
|---|---|
|Independent Examiner's Report to the Directors|6|
|Statement of Financial Activities|7|
|Statementof Financial Position|8|
|Notes to the Financial Statements|9 to 15|
|Detailed Statementof Financial Activities|16 to 17|





## Centre for Legal Aid Assistance and Settlement Reportof the Directors For the ended 31 December 2024 year 

The directors have pleasure in presenting their report and the financial statements for the charitable for the ended[31] December 2024. The Directors have adopted the provisions of Accounting and Reporting bycompanyCharities: Statementyear of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republicof Ireland (FRS 102) (effective 1 January 2019). 

## OBJECTIVES AND ACTIVITIES 

CLAAS (Centre for Legal Aid Assistance and Settlement) is a non-denominational Christian organization committed to promoting peace, equality, and the fundamental right to freedom ofreligion or belief, Since its establishment in 1998, CLAAS has remained steadfast in its mission to support persecuted Christians and other religious minorities in Pakistan and beyond. Our work seeks to protect and empower individuals and families made destitute through religious discrimination and persecution, offering them dignity, justice, and hope. 

## The charity's objectives, set out for the public benefit, are: 

Relieving sickness[and] financial hardship by providing humanitarian aid, shelter, and emergency support. 

Advancing education through awareness campaigns, resources, and practical assistance to ensure children and youth are not deprived of their right to learn. 

Promoting good health and wellbeing by offering counselling, advocacy, and other forms of psychosocial and community support. 

> The objectives are specifically directed towards those persecuted for their religious beliefs, particularly in Pakistan, but also elsewhere wheretrustees identify urgent need. All our objectives comply fully with the charitablel laws of England and Wales 

> and reflect our ongoing humanitarian commitments. 

Throughout 2024,[CLAAS] actively raised awareness at the international level about worsening plight of Christians and other religious minorities[in] Pakistan. This persecution continues to be driven by discriminatory laws, biased government policies, and an alarming risein religious intolerance,hatred, and radicalism across society. 

> Our practical support in 2024 primarily focused on: 

Free legal aid and court representation for individuals and families accused under Pakistan's blasphemy laws, which are often misused to settle personal scores or target minorities. 

Rescue, legal protection, and rehabilitation of underage Christian girls abducted, raped, forcibly converted, and married to their abductors, or otherwise sexually exploited and trafficked. 

> Defencein fabricated criminal cases where Christians were falsely charged, beaten or tortured solely becauseof their faith. 

> Humanitarian assistance for displaced families, including emergency[relief,][safe] housing, and long-term resettlement 

> support, ensuring they could begin rebuilding their lives with safety and dignity. Working in close partnership with CLAAS-PK and The Edge Foundation in Pakistan,we pursued justice through the courts 

> while also providing humanitarian relief, advocacy, and pastoral care. Together, these initiatives helped restore hope for many vulnerable families and ensured their stories reached both national and_ international platforms, pressing 

> decision-makers to act against systemic discrimination. 

## MINISTRY AND GUIDING PRINCIPLES 

> Our ministry is firmly rooted in the biblical mandate of Proverbs 31:8-9: defend“Speak theup rights[for] thoseof thewhopoorcannotand needy."speak for themselves, for the rights of all who are destitute. Speak up and judge fairly; 

This guiding scripture shapes everything we do at CLAAS. We believe it is our callng to be a voice for the voiceless, to advocatefor justice, and to stand alongside those who are oppressed becauseoftheir faith. Our ministry is not only about legal representation and humanitarian aid, but also about embodying Christian compassion, love, and servicein action. 

## ACHIEVEMENTS AND PERFORMANCE 

> In 2024, Pakistan remained among the most dangerous countries in the world for Christians, ranking 7th on the Open Doors 

> A nf 17 



## Centre for Legal Aid Assistance and Settlement Reportof the Directors Continued For the ended 31 December 2024 year 

World Watch List. The country also recorded the second-highest number of Christians killed for their faith, reflecting the extreme risks faced by this community. Beyond loss oflife, Christians endured widespread violence, including attacks on churches, schools, and Christian-owned properties, further deepeningfear and insecurity. Despite these grave challenges, CLAAS continued to deliver critical legal aid, advocacy, and humanitarian support, standing alongside persecuted Christians and ensuring their voices were heard at natioanl and international levels. 

## LEGAL AID 

> In 2024, CLAAS provided critical legal aid and practical support to more than a dozen individuals and families facing persecution. These included Christians wrongfully accused under discriminatory blasphemy laws, families forced to flee due to mob violence, victims subjected to torture because oftheir faith, and young giirls abducted, forcibly converted to Islam, and married agaisnt their will. Among these cases, we supported two Christian sisters from Punjab (names withheld for protection) who were falsely charged[with] blasphemy. CLAAS provided legal representation, and both women were eventually acquitted. Beyond their Weacquittal,also wecontinueassistedto standwith relocation,with severalresettlement,families whoseand financialprimary support,earners helpingremain inthemprisonbeginon tofalserebuildcharges,their livesensuringin safety.they receive support for basic survival and their children's education. effortsOur teamof ouralsolawyersworkedandonlocalcasespartners,of abductedat leastChristianseven girlsgirlswereforcedrescuedinto conversionand reunitedand withmarriage.their familiesThankstoin 2024.the tirelessThese victories highlight both the effectiveness of persistent advocacy and the urgent need to protect vulnerable girls from exploitation. Pakistan's Christian minority continues to face grave challenges, including low social status, widespread poverty, and systemic discrimination. The misuse of blasphemy laws remains one of the most pressing threats, with Christians often falsely accused and subjected to lengthy imprisonment or mob violence. In addition, the abduction, forced conversion, and coerced marriages of underage girls is increasing, leaving families traumatized and entire communities in fear. Throughout 2024, CLAAS provided free legal aid and financial support to victims of blasphemy accusation, vulnerable 

> womenand girls, and families targetd because oftheir faith. Partnerships[with] CLAAS-Pk and The Edge Foundation were crucial in this work. Due to the sensitive nature of these cases, we disclose only limited details to protect the safety of the victims and their families. During the year, CLAAS handled three blasphemy cases involving Christian women. Two women were acquitted by the Sessions Court, while the third remains in prison, with her family in hiding. CLAAS continues to represent her in court and support[her] family, with the hope that justice will soon prevail. We also intervened in multiple abduction and forced conversion cases, securing the safe return of several girls supported in 2024. One case remains ongoing before the courts. 

> In addition, CLAAS extended legal advice and representation in other forms of persecution and discrimination, including defence,fabricated mediation,charges, workplaceor advocacyharassment,- was vitaland violentstep inattacksrestoringagainstdignity,Christians.justice, Eachand hopeinterventionto somewhetherof Pakistan'sthrough legalmost vulnerable communities. 

> PRACTICAL SUPPORT 

> We facilitated the resettlement of several families who had been victimized by discriminatory laws, helping them find safe refuge and begin restoring a senseof security, dignity, and stability. 

> Weprovided financial assistance and essential supplies to the famiies of those imprisoned for their Christian faith, easing their burden and ensuring children's basic needs, including education, were not neglected during times ofdistress. 

> We offered shelter, care and counselling to girls and young women who were victims of rape, forced marriage, or forced 

> conversion to Islam, ensuring they had a safe environment to recover and rebuild their lives with renewed hope. 

> In the middle of the year, we distributed hundredsof Bibles along with food bags to poor and needy families, offering both practical relief and spiritual comfort during a period of trauma and uncertainty. 

> We extended our outreach to impoverished families, brick kiln workers, and child labourers, and during the Christmas season provided special food and gift packages, bringing hope, joy and encouragementto those enduring severe hardships. 

> 2 of 17 



## Centre for Legal Aid Assistance and Settlement Reportof the Directors Continued For the ended 31 December 2024 year 

## FEEDING FAMILIES IN NEED 

> In 2024, CLAAS provided emergency aid packages to struggling Christian families in Pakistan, ensuring they had access to essential food items, clean drinking water, bedding, and daily necessities. Many[of] the[families] we supported had lost their 

> primary sources[of][income] due[to] persecution, displacement, or ongoing court cases, leaving them unable to meet even their most basic needs. 

> Our assistance also extended to domestic workers and daily wage earners, particularly women, who wereleft without work or income during periods of crisis. With no financial means to buy food, some families could not even afford milk for their children. 

> The emergency aid we provided was therefore vital in bridging the gap between survival and recovery, offering not just nutrition and shelter but also dignity and hope during times of great uncertainty. 

## CHRISTMAS SUPPORT FOR THE NEEDY 

Since 2005, CLAAS has been committed to spreading hope and joy during the Christmas season by providing gifts and support[to][some] of the[most] vulnerable[families] in Pakistan. Each year, we reach out especially to the children ofbrick kiln bonded labourers, who remian trapped[in] conditions, often described as modern-day slavery. This cherished tradition brings relief, dignity, and happiness to families enduring severe hardship. Our support extends to families in bonded labour, the families of prisoners, and survivors of religious persecution. We provide food packs and dried fruits, enabling them to observe traditional Christmas customs and share in the spirit of community and togetherness. 

> In 2024, CLAAS distributed hundreds of Bibles, including children's Bibles, offering spiritual encouragement and hope to families in need. We also reached impoverished children with special gifts such as sweets, dried fruits, storybooks, drawing books, and warm sweaters, ensuring that even the most marginalized children experienced the love, joy, and meaning of Christmas. 

## RAISING AWARENESS 

> In 2024, CLAAS intensified its efforts to raise awareness of the persecution faced by Christians and other religious minorities 

> in Pakistan. Speaking[out][within] the country remains dangerous - families, victims, and local defenders oftern face intimidation, reprisals, or violence when challenging sensitive issues such as blasphemy laws, forced conversions, and gender-based persecution. This makes our international advocacy absolutely essential. 

Pakistan has ratified dozens of international human rights conventions, committing itself to uphold fundamental rights including freedom of religion or belief, protection of minorities, and the rights of women and children. Yet, in practice, these obligations are frequently ignored. To highlight this gap, CLAAS held meetings with international human rights organizations and submitted papers documenting ongoing violations, ensuring Pakistan's failure to implement its commitments remains under scrutiny. 

> In 2024, our advocacy efforts included: 

Submitting detailed reports and position papers on religious persecution and systemic discrimination to international bodies and human rights mechanisms. 

Engaging directly[with][international] human rights organizations, sharing first-hand accounts and case evidence to strengthen global[advocacy] efforts. 

Collaborating on global campaigns focusing on the forced conversion[and] marriage[of] underage Christian girls, and the misuse of blasphemy laws. 

> Publishing press releases and personal testimonies of persecuted Christians, which were picked up by international media outlets, amplifying the voices[of] victims at a global level. 

> Producing advocacy materials[-] leaflets, posters, and[short][videos] - distributed online and through supporter networks to keep these[issues] in the public eye. 

Raf 17 



## Centre for Legal Aid Assistance and Settlement Report[of] the[Directors][Continued] For the ended 31 December 2024 year 

Calling[for] legal[and] policy reforms by highlighting Pakistan's[international] obligations, particularly during[review] such as the EU-GSP+ monitoring process and UN human rights forums. 

Through these initiatives, CLAAS continues to act as a bridge between persecuted Christians in Pakistan and the international community. By linking[individual] cases to Pakistan's broader human rights obligations, we not only expose ongoing injusticies[but] also generate the external pressure[needed] to bring[about] long term change. 

## PUBLIC BENEFIT 

> The trustees have carefully considered the charity's objectives and the Charity Commission's guidance on public benefit 

> when fulfilling their responsibilities and exercising their powers. 

## OBJECTIVES AND ACTIVITIES 

Objectives[and][aims] 

The directors have considered the Charity Commision's guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)'. 

## FINANCIAL REVIEW 

The charity's income comprised of donations only and the charity has been fortunate in that it has loyal supporters, both individuals and charities. 

The charity receives donations in response to it's normal campaigns. 

The charity focused onits normal activities and helping individuals affected by the riots and made donations to help as many poor[and] needy people as possible through[our] partners[in][Pakistan.] 

> It is the policy of the charity that unrestricted funds which have not been deisgnated to a specific use should be maintained at a reasonable[level] so that the charity can[continue] its' current[activities][while] continuing[to][search][and][obtain] funding. 

The charity also has a policy of securing funding for any new major projects prior to committing to any expenditure. 

## STRUCTURE, GOVERNANCE[AND] MANAGEMENT 

Governing document 

The charity is controlled by it's governing documents, the memorandum and article of association and is constituted as a company limited by guarantee, as defined by the Companies Act 2006. , 

## REFERENCE AND ADMINISTRATIVE INFORMATION 

> Name of Charity Centre for Legal Aid Assistance and Settlement Charity registration number 1141335 Company registration number 04209188 Principal address ICG House 

> Oldfield Lane North Middlesex UB6 OAL 

Aiea 



Centre for Legal Aid Assistance and Settlement Reportof the Directors Continued For the ended 31 December 2024 year 

## Directors 

The directors of the charitable company areits trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows: 

> Mr Nasir Saeed Rev Alwin John Samuel 

> Ms Parveen Massey Mr E Money Secretary Mr[N] Saeed Independent examiners MURRAYS MISTRY Greenford Business Centre Oldfield Lane North Greenford Middlesex UB6 OAL Approved by the Management Commitee and signed on its behalf by seetuettsusinmanlles[Le] eevansnes 28 October 2025 Mr[N] Saeed 

> 5 of 17 



## Centre for Legal Aid Assistance and Settlement Independent Examiners Report to the Directors For the ended 31 December 2024 year 

> | report to the trustees on my examination of the accountsof the charitable company for the year ended 31 December 2024. 

## Responsibilities and basis of report 

> As the charity Directors are responsible for the preparation of the accounts in accordance with the requirements of the Companies[Act] 2006 (‘the 2006 Act’). 

Having[satisfied] myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible[for] independent examination, | report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 

## Independent examiners statement 

> | have completed my examination. | confirm that no matters have come to myattention in connection with the examination giving me causeto believe that in any material respect: 

> 1. accounting records were not keptin respect of the Company as required by section 386 of the 2006 Act; or 

> 2. the accounts do not accord with those records; or 

> 3. the accounts do not comply with the requirements of section 396 of the 2006 Actother than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or 

> 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

> | have no concerns and have come across no other matters in connection with the examination to which attention should be 

> drawn in this report in order to enable a proper understandingof the accounts to be reached. 

MURRAYS MISTRY Greenford Business Centre Oldfield Lane North Greenford Middlesex UB6 OAL 

> 28 October 2025 

6 of 17 



## Centre for Legal Aid Assistance and Settlement Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 December 2024 

||Notes|Unrestricted|Restricted|2024|2023|
|---|---|---|---|---|---|
|||funds|funds|||
|Incomeand endowments from:||£|£|£|£|
|Donations and legacies<br>Total||63,982<br>63,982|25,847<br>25,847|89,829<br>89,829|88,921<br>88,921|
|Expenditure on:||||||
|Raising funds<br>Charitable activities<br>Other expenditure<br>Total|4/5|(9,284)<br>(76,461)<br>(85,745)|(26,133)<br>(26,133)|(9,284)<br>(102,594)<br>(111,878)|(7,417)<br>(96,867)<br>(1,281)<br>(105,565)|
|Net expenditure<br>Reconciliation offunds||(21,763)|(286)|(22,049)|(16,644)|
|Total funds brought forward<br>Total funds carried forward||39,323<br>17,560|6,531<br>6,245|45,854<br>23,805|62,498<br>45,854|



> 7 nf 17 



Registered[Number] : 04209188 

Centre for Legal Aid Assistance and Settlement Statementof Financial Position As at 31 December 2024 

||Notes|2024|2023|
|---|---|---|---|
|||£|£|
|Fixedassets||||
|Tangible assets|1|4,467|5,954|
|||4,467|5,954|
|Current assets||||
|Debtors|12|347|347|
|Cashat bank and in hand||27,095|48,617|
|||27,442|48,964|
|Creditors: amounts falling due within one year|13|(8,104)|(9,064)|
|Net currentassets||19,338|39,900|
|Total assets less currentliabilities||23,805|45,854|
|Netassets||23,805|45,854|
|The fundsof the charity||||
|Restricted income funds|14|6,245|6,531|
|Unrestricted<br>income funds|14|17,560|39,323|
|Total funds||23,805|45,854|



> For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies[Act][2006] relating to small companies. 

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance 

- with section 476, 

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting 

- records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. 

The financial statements were approved and authorised for issue by the Board and signed onits behalf by: Mr[Nasir] [ Director Saeed 

> 28 October 2025 

Rat17 



## Centre for Legal Aid Assistance and Settlement Notes to the Financial Statements For the ended 31 December 2024 year 

## 1. Accounting Policies 

## Basis of accounting 

> The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and[in] accordance[with] the Charities SORP (FRS 102) ‘Accounting[and] Reporting by[Charities:][Statement][of][Recommended] Practice applicable[to][charities] preparing[their] accounts[in] accordance[with] the Financial Reporting Standard applicable[in] the[UK][and] Republic[of][Ireland] (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic[of][Ireland] (FRS 102), and the Companies[Act][2006.] 

Centre for Legal[Aid] Assistance and Settlement meets the definition[of] a public[benefit] entity[under][FRS][102.][Assets][and] liabilities are initially recognised at historical cost or transaction value unless[otherwise] stated[in] the relevant accounting policy note(s). 

## Going concern 

The financial statements of the charity have been prepared assuming the company will be a Going[Concern] for the foreseeable future. 

## Funds 

Reserved Funds - These werefor support for prisoners and their families,[victims][of] forced marriages[and] their familes, families affected by Jaranwala riots, advocacy work, Bibles and Christmas care packs and[other] aid. 

## Incoming resources 

> All incoming resources are included in the statement offinancial activities when the Charity is entitled to the income and the amount can be quantified[with] reasonable accuracy. 

## Resources expended 

> Liabilities are recognised as resources expended[when] thereis a legal or constructive obligation committing the Charity[to] the expenditure: 

## Charitable activites 

The charity's objects are for the public benefit and are to relieve sicknes[and] financial hardship to advance education[and] to promote and preserve good health bythe provision of funds, goodsor services of any kind ,[including][the][provision][of] counselling and support. 

## Taxation 

Corporation[Tax] 

The charity is exempt from tax on income and gains falling within section 506 of the Taxes[Act][1988] or Section[252][of] the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its chariable objects. 

## Tangible[fixed] assets 

Tangible[fixed] assets, other than freehold land, are[stated] at cost or[valuation][less] depreciation[and][any] provision[for] impairment. Depreciation is providedat rates calculated[to][write][off][the] cost or[valuation][of][fixed][assets,] less[their] estimated residual value, over their expected[useful] lives on the following basis: 

## Fixture[&] Fittings 25% on reducing balance 

Computer Equipment 25% on reducing balance 

## Debtors 

## Operating leases 

> Costsof operating leases are charged to the Statement of Financial Activities on a straight-line basis over the lease[term.] 

! 

> OQ nf 17 



## Centre for Legal Aid Assistance and Settlement Notes to the Financial Statements Continued For the year ended 31 December 2024 

## Irrecoverable VAT 

relates.Irrecoverable VATis included in the Statement of Financial Activities, and is reported as part of the expenditure to whichit 

## Accumulated Funds 

restrictedRestricted fundsfundsarearesetsubjectoutintothespecificnotes toconditionsthe accountsby donorsas to how they may be used. The purposesand usesofthe 

Trustees.Unrestricted general funds are funds which can be used in accordance with the charitable objects at the discretion of the 

## 2. Income from donations and legacies 

|ncome fro|m donations and legacies|||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|2024|2023|
|||funds|funds|||
|Donations|received|£<br>63,982|£<br>25,847|£<br>89,829|£<br>88,921|
|||63,982|25,847|89,829|88,921|



## 3. Expenditure on generating donations and legacies 

|Expenditure on generating donations and legacies|||
|---|---|---|
||2024|2023|
||£|£|
|Unrestricted funds|||
|Subscriptions|394|-|
|Support costs|8,890|7,417|
||9,284|7,417|



## 4. Costs of charitable activities by fund type 

|Costs of charitable activities by fun|d type||||
|---|---|---|---|---|
||Unrestricted|Restricted|2024|2023|
||funds|funds|||
|Mainactivity<br>Support costs|£<br>13,818<br>62,643|£<br>26,133<br>-|£<br>39,951<br>62,643|£<br>30,807<br>66,060|
||76,461|26,133|102,594|96,867|



> AN nf 17 



## Centre for Legal Aid Assistance and Settlement Notes to the Financial Statements Continued For the year ended 31 December 2024 

## 5. Costs of charitable activities by activity type 

|Costs of charitable activities by acti|vity type||||
|---|---|---|---|---|
||Activities<br>undertaken|Support<br>costs|2024|2023|
||directly||||
||£||||
|Support costs|||||
|Mainactivity<br>Activity 2|39,951|59,198<br>3,445|99,149<br>3,445|96,867|
||39,951|62,643|102,594|96,867|



## 6. Analysis of support costs 

|||Raising<br>funds|Mainactivity|Activity 2|2024|2023|
|---|---|---|---|---|---|---|
|||£|£||||
|Management||7|501||501||
|Finance||-|133||133|853|
|IT<br>Human Resources<br>Publicatiosn<br>& Raising<br>Awareness||:<br>7<br>3,456|1,359<br>42,908<br>-||4,804<br>42,908<br>3,456|564<br>42,993<br>3,528|
|Rent & Insurance<br>Professional &<br>Consultancy Fees||-<br>1,781|6,570<br>-||6,570<br>1,781|6,477<br>5,873|
|Printing,Postage &<br>Stationery||-|2,968||2,968|5,819|
|Telephone,<br>Internet<br>Fax|&|3,457|2,169||5,626|4,687|
|EquipmentHire &<br>Maintenance, General||196|186||382|283|
|Maintenance|||||||
|Governancecosts||-|2,404||2,404|2,400|
|||8,890|59,198|3,445|71,533|73,477|



> 7. Net income/(expenditure) for the year 

This is stated after charging/(crediting): 

Depreciation of owned fixed assets 

2024 2023 1,487 7,803 

> 11 of 17 



## Centre for Legal Aid Assistance and Settlement Notes to the Financial Statements Continued For the ended 31 December 2024 year 

## 8. Particulars of employees 

2024 2023 

## Administrative Expenses 

## 10. Comparative for the Statement of Financial Activities 

|Comparative forthe Statement of Financial Activiti|es|||
|---|---|---|---|
||Unrestricted|Restricted|2023|
||funds|funds||
||£|£|£|
|Income and endowments from:||||
|Donations and legacies|75,001|13,920|88,921|
|Total|75,001|13,920|88,921|
|Expenditure on:||||
|Raising funds|(7,417)||(7,417)|
|Charitable activities|(73,360)|(23,507)|(96,867)|
|Other expenditure|(1,281)||(1,281)|
|Total|(82,058)|(23,507)|(105,565)|
|Net expenditure|(7,057)|(9,587)|(16,644)|
|Reconciliation offunds||||
|Total funds brought forward|46,380|16,118|62,498|
|Total funds carried forward|39,323|6,531|45,854|



## 11. Tangible fixed assets 

||Fixtures and|Computer||
|---|---|---|---|
|Costor valuation|fittings|equipment|Total|
||£|£||
|At 01 January 2024|10,616|15,896|26,512|
|At 31 December 2024|10,616|15,896|26,512|
|Depreciation||||
|At 01 January 2024|8,823|11,735|20,558|
|Charge for year|448|1,039|1,487|
|At 31 December 2024|9,271|12,774|22,045|
|Net book values||||
|At 31 December 2024|1,345|3,122|4,467|
|At 31 December 2023|1,793|4,161|5,954|



> 19 nf 17 



## Centre for Legal Aid Assistance and Settlement Notes to the Financial Statements Continued For the ended 31 December 2024 year 

## 12. Debtors 

|12.|Debtors|||
|---|---|---|---|
|||2024|2023|
||Amounts due within one year:|||
||Prepayments and accrued income|347|347|
|||347|347|
|13.|Creditors: amountsfalling due within one year|||
|||2024|2023|
||Othercreditors|3,288|3,304|
||Accruals and deferred income|4,816|5,760|
|||8,104|9,064|



## 14, Movement in funds 

|Unrestricted|Funds||||||||
|---|---|---|---|---|---|---|---|---|
||||||Balanceat|Incoming|Outgoing|Balance at|
||||||01/01/2024|resources|resources|31/12/2024|
||||||£|£|£|£|
|General|||||||||
|General|||||39,323|63,982|(85,745)|17,560|
||||||39,323|63,982|(85,745)|17,560|
|Unrestricted|Funds|-|Previous|year|||||
||||||Balanceat<br>01/01/2023|Incoming<br>resources|Outgoing<br>resources|Balanceat<br>31/12/2023|
||||||£|£|£|£|
|General|||||||||
|General|||||46,380|75,001|(82,058)|39,323|
||||||46,380|75,001|(82,058)|39,323|



1217 



## Centre for Legal[Aid][Assistance][and][Settlement] Notes to the[Financial][Statements][Continued] For the ended[31][December][2024] year 

## Purposeof[unrestricted][Funds] 

## General 

supportThePakistanexclusivelyGeneral[particulrly] or[charitabel] the[Fund][world] is[amongst][for] asaccording[the][the][people][provision][Trustees][to][the][who] are[from][of][Law][ funds,][time][of][being][Eng][goods][to][persecuted] land[time][or] and[may][s] erivces[Wales][think][as][fit] and[a] of[resulf][and] anyare[kind][to][of][connected][fulfil][their][including][such][religio][other][with] us[provision][beliefs][the][purposes][Charitbale][of][in][such][counselling][which] parts[work][are][of][of][and][the] Charity. 

## Restricted Funds 

|Restricted Funds|||||
|---|---|---|---|---|
||Balanceat<br>01/01/2024|Incoming<br>resources|Outgoing<br>resources|Balanceat<br>31/12/2024|
||£|£|£|£|
|Reserved Funds|6,531|25,847|(26,133)|6,245|
||6,531|25,847|(26,133)|6,245|
|Restricted Funds - Previous year|Balanceat<br>01/01/2023|Incoming<br>resources|Outgoing<br>resources|Balanceat<br>31/12/2023|
||£|£|£|£|
|Reserved Funds|16,118|13,920|(23,507)|6,531|
||16,118|13,920|(23,507)|6,531|



## Purpose of restricted[funds] 

## Reserved Funds 

These funds are[for][Covid-19][support.] 

## REserved Fund 

Reserved fundsare[for] specified[activities][such][as][Bible][distribution][and][supporting][victims][of][blasphemy][ victims.] 

> 14 of 17 



## Centre for Legal Aid Assistance and Settlement Notes to the Financial Statements Continued For the ended 31 December 2024 year 

## 15. Analysis of net assets between funds 

|Analysis of netassets between funds||||
|---|---|---|---|
||Tangible|Netcurrent|Net Assets|
||fixed assets|assets /||
|||(liabilities)||
||£|£|£|
|Unrestricted funds||||
|General||||
|General|4,467|13,093|17,560|
|Restricted funds||||
|Reserved Funds|-|6,245|6,245|
||4,467|19,338|23,805|
|Previous year||||
||Tangible|Netcurrent|NetAssets|
||fixed assets|assets /||
|||(liabilities)||
||£|£|£|
|Unrestricted funds||||
|General||||
|General|5,954|33,369|39,323|
|Restricted funds||||
|Reserved Funds|-|6,531|6,531|
||5,954|39,900|45,854|



> 15 nf 17 



## Centre for Legal Aid Assistance and Settlement Detailed Statementof Financial Activities For the ended 31 December 2024 year 

|||2024|2023|
|---|---|---|---|
|INCOME AND ENDOWMENT||||
|Donations<br>andlegacies||||
|Donations||89,829|88,921|
|||89,829|88,921|
|Total incoming resources||89,829|88,921|
|EXPENDITURE||||
|Raising donations and legacies||||
|Subscriptions||(394)||
|||(394)||
|Charitable activities||||
|Costof direct charitable activity (Main activity)||(39,951)|(30,807)|
|||(39,951)|(30,807)|
|Other||||
|Other resources expended|1||(1,281)|
||||(1,281)|
|SUPPORT COSTS||||
|Management||||
|Management (Mainactivity)||(501)||
|||(501)||
|Finance||||
|Finance (Main activity)||(133)|(853)|
|||(133)|(853)|
|IT||||
|IT (Main activity)||(1,359)|(564)|
|IT (Activity 2)||(3,445)||
|||(4,804)|(564)|
|Human Resources||||
|Human Resources(Main activity)||(42,908)|(42,993)|
|||(42,908)|(42,993)|
|Publicatiosn<br>& Raising Awareness||||
|Publicatiosn<br>& Raising Awareness||(3,456)|(3,528)|
|||(3,456)|(3,528)|
|Rent & Insurance||||
|Rent & Insurance (Main activity)||(6,570)|(6,477)|
|||(6,570)|(6,477)|
|Professional<br>& Consultancy|Fees|||
|Professional & Consultancy|Fees|(1,781)|(3,889)|
|Professional & Consultancy|Fees (Main activity)||(1,984)|
|||(1,781)|(5,873)|



Printing,Postage & Stationery 

> 18 af 17 



## Centre for Legal Aid Assistance and Settlement Detailed Statementof Financial Activities Continued For the ended 31 December 2024 year 

|Printing,Postage & Stationery (Main activity)|(2,968)|(5,819)|
|---|---|---|
||(2,968)|(5,819)|
|Telephone, Internet & Fax|||
|Telephone,Internet & Fax<br>Telephone,Internet & Fax (Main activity)|(3,457)<br>(2,169)|(4,687)|
|EquipmentHire & Maintenance, General Maintenance|(5,626)|(4,687)|
|Equipment Hire & Maintenance, General<br>Maintenance|(196)||
|Equipment Hire & Maintenance, General<br>Maintenance(Mainactivity)|(186)|(283)|
||(382)|(283)|
|Governancecosts|||
|Governancecosts (Main activity)|(2,404)|(2,400)|
||(2,404)|(2,400)|
|Total resources expended|(111,878)|(105,565)|
|Net Expenditure|(22,049)|(16,644)|



17 nf 17