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2021-06-30-accounts

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION (Company limited by guarantee no. 07695486 registered charity no. 1143589 )

REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2021

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION (Company limited by guarantee no. 07695486, registered charity no. 1143589 )

REPORT AND FINANCIAL STATEMENTS For the year ended 30 June 2021

CONTENTS
Page
Legal and administrative information 1
Board of Trustees's report 2
Independent Examiner's report 7
Statement of financial activities 8
Balance sheet 9
Cash flow statement 10
Notes to the financial statements 11

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS For the year ended 30 June 2021

Patrons Professor Dame Hazel Genn DBE QC
The Rt. Hon. Lord Neuberger of Abbotsbury
The Rt. Hon. Lord Briggs of Westbourne
Board of Trustees Mr Joseph Broadway
Dr Vanessa Davies
Ms Amanda Finlay CBE
Professor Dawn Oliver (resigned 2 September 2021)
Mr Raymond Sheehy
Mr Jonathan Spain
Dr Simon Davey
Mr Michael Abiodun Olatokun
Chair Amanda Finlay CBE
Treasurer Jonathan Spain
Chief Executive Lisa Wintersteiger
Company reg. no. 07695486
Charity reg. no. 1143589
Registered office 4th Floor, 18 St. Cross Street
London
EC1N 8UN
Independent Examiner Knox Cropper LLP
65 Leadenhall Stree
London
EC3A 2AD

1

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

BOARD OF TRUSTEES’ REPORT For the period ended 30 June 2021

The Trustees, who are also directors of the Company for the purposes of the Companies Act, and trustees for charity law purposes, present their annual report and the financial statements of Law for Life: The Foundation for Public Legal Education for the period ended 30 June 2021. The trustees have adopted the provisions of the 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).

The Board of Trustees has complied with the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission when reviewing the charity's aims and objectives and in planning its future activities.

OBJECTIVES AND ACTIVITIES

Our purposes and activities

Law for Life strives for social justice by legally empowering individuals and communities. We believe everyone should be equipped with the knowledge, confidence and skills needed to deal with the law-related issues they are likely to encounter in the course of their lives.

Our aims are to:

Our services:

Extending our digital reach

Between July 2020 and June 2021 our Advicenow service attracted 1,725,725 pageviews , a decrease of 17.9% on the previous year. This is due to the ongoing disruption caused by Covid-19. This represents 984,930 sessions by 755,273 users from England and Wales. 30% of our users are helping someone else. This is an important feature of ensuring our digital services are reaching those who may not be able to use digital information without someone else to help them.

We are proud that we reach an impressive number of vulnerable users. 32% of Advicenow survey respondents identified as disabled and 53% have a household income of below £1,100 per month after tax. 55% of our users are female. 21% of users reported that their problem was caused by or made worse by the Covid-19 pandemic.

Our community education programmes

Our community education programmes focus on building the skills and confidence needed to cope with legal issues, and have been designed to ensure we reach those less able to access digital help. Our programmes reached over 100 community groups across three regions including NHS Link workers and social prescribers, women’s shelters, refugee organisations, food banks, tenants’ unions, and organisations supporting victims of domestic abuse. We commenced a two-year programme to support Roma families that struggle with Child Protection processes . Year one will update existing materials and assess the impact of Covid-19 on the processes moving to training development phases in year two. We continued to deliver programmes online during this period of Covid19 disruption.

2

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

BOARD OF TRUSTEES’ REPORT For the period ended 30 June 2021

The difference we made as Covid-19 hit

We continued to adapt our housing and homelessness programmes, focusing particularly on the needs of women and refugees to address the difficulties faced by private renters during ‘lockdown’ and its aftermath. We ran three – six-week course online in the South West, North West and London. 44 NHS workers attended our programmes as well as 16 refugee organisations. By March 2022 our women’s programmes will reach over 5000 vulnerable women. We continue to update multiple resources on Advicenow to keep pace with Covid-19 rule changes and the changes of people moving to remote services. Popular new resource includes

We frequently updated our Help Directory to enable users to find advice they could access without leaving home. We have continued to update it as more organisations pivoted to offering telephone and video advice.

The difference we made for litigants in person

We produced new content to support victims of domestic abuse to apply for an injunction and occupation order, and several more guides to support Litigants in Person with a dispute involving debt and consumer issues, breach of contract, and personal injury (including road traffic accidents). We also produced a new guide focusing on the understanding and skills needed to manage a case as a Litigant in Person when the other side has a lawyer. All our help to support people using the courts without a lawyer can be found in the Going to court section of Advicenow. Our most popular areas of support for Litigants in Person attracted the following pageviews:

Our Affordable Advice Service was evaluated at the end of the pilot phase. The service dovetails Advicenow’s popular step-by-step guides with fixed fee, unbundled legal advice from Resolution family lawyers at just the most crucial points in the process. 356 contacts were made, receiving on average 40 contact per month. The service achieved a 70% reduction in fixed fee pricing.

Making a difference for disability benefit claimants

Our self-help guides to challenging unfair disability benefit decisions continue to be very popular - receiving 135,281 pageviews in total. 71% of 144 respondents to a survey about the tools said that they would have asked for a reconsideration but wouldn’t have put their case so well without our tool, while 28% told us that they may not have asked for a reconsideration at all. Our digital tools and films are going from strength to strength. Our help for adults with disabilities accessing Personal Independence Payments and Disability Living Allowance for families with disabled children received 250,537 pageviews and produced 16,717 personalised letters to challenge DWP decisions. Our films have been viewed 40,182 times; with 4,564 hours of viewing time.

Expanding our influence: Research, Policy and Consultancy

Many, many people continue to find themselves having to think about or actually entering into complex and often frightening legal processes without the help of a lawyer. We work hard to meet some of the needs that litigants in person have through our partnership with RCJ Citizens Advice, Support Through Court and LawWorks clinics. 76% of our survey respondents identified as actual or potential Litigants in Person.

Through feedback and reviews of our popular resources to challenge unfair disability benefit decisions we became aware that some people were being called by DWP after they had lodged an appeal and ‘offered’ a higher award in return for dropping their appeal. We began gathering evidence of the scale of the problem

3

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

BOARD OF TRUSTEES’ REPORT For the period ended 30 June 2021

We worked with Guardian journalist Frances Ryan to get national coverage of the issue. On the success of the campaign, our CEO, Lisa Wintersteiger was quoted in national press:

"For more than two and a half years we have been gathering evidence of this practice and the impact it had on sometimes very vulnerable claimants, and we could not be more pleased to see it end. We continue to raise questions about the many ways in which the DWP do not make the payments that claimants are entitled to by law, and to support people with no or limited access to an adviser to challenge unfair decisions with our self-help tools and guides."

Strategic report:

Key achievements:

Our strategic priorities

Following a strategic review in light of Covid-19, over the next two years we have identified four strategic priorities that we will pursue in order to achieve our vision. These have been identified by analysing the strengths, challenges and risks that we face. In the next two years we will:

FINANCIAL REVIEW

Reserves policy

In the Trustees' view, the reserves should aim to provide the charity with adequate financial stability and the means for it to meet its charitable objectives for the foreseeable future.

The trustees aim over long period to increase the charity's reserves to the level which is at least equivalent to 3 months' operational expenditure and to do so having regard to its manner of operation and to likely funding streams. The trustees review on a quarterly basis the amount of reserves that are required to ensure that they are adequate to fulfil the charity's continuing obligations.

Law for Life had a deficit of £20,775 decreasing total reserves from at the end of preceding period to £24,929 as at 30 June 2021. Total funds include £20,371 for unrestricted reserves and £4,558 for restricted reserves. The trustees are confident that sufficient unrestricted funds will be available in the forthcoming year to maintain this position.

Risk management

The Board of Trustees confirms that it has identified and reviewed the major risks to which the charity is exposed and has established systems to mitigate these risks. Risk relating to Covid-19 and Brexit were reviewed in detail and strategic changes deployed. Overhead costs were reduced enhancing the financial sustainability of the organisation by becoming a fully office in March 2021.

4

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

BOARD OF TRUSTEES’ REPORT For the period ended 30 June 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Law for Life: the Foundation for Public Legal Education is a company limited by guarantee governed by its Memorandum and Articles of Association and registered under the number 07695486. The company was incorporated and commenced trading on 6 July 2011. It is registered as a charity with the Charity Commission under number 1143589.

Governance

The Board of Trustees is responsible for setting strategies and policies for the charity and for ensuring that these are implemented.

Management and staffing

Day-to-day management of the charity is delegated to the Chief Executive.

Induction and training of new trustees

An induction process has been developed and implemented in 2014, and a skill audit conducted. This forms the basis of any training needs identified for Trustees. New trustees also receive an induction into the organisation including governance training covering different aspects of the trustee role and responsibilities.

Patrons

The charity is very grateful for the support it receives from its patrons.

Board of Trustees

The members of the Board of Trustees perform the role of directors in company law and trustees in charity law. Any person who is willing to act as a trustee and who would not be disqualified from acting under the provisions of Article, may be appointed to be a trustee by a decision of the trustees. The trustees are appointed for a term of three years, at the end of which they are eligible for appointment for a second consecutive term of three years. This second term can be extended for a period of up to two years by agreement of the trustees.

Key management pay

The salary for key management is decided by the Trustees considering the skills and experience required, the management responsibilities, the overall budget constraints and a view of what is appropriate as compared to similar roles in the sector in which we work.

TRUSTEES' RESPONSIBILITIES STATEMENT

The Trustees (who are also directors of Law for Life: The Foundation for Public Legal Education for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006.

5

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

BOARD OF TRUSTEES’ REPORT For the period ended 30 June 2021

They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Board of Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

This report was approved and authorised for issue by the Board of Trustees and signed on its behalf by:

Ms Amanda Finlay CBE Chair

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23 February 2022

6

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION (registered company no. 07695486)

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION FOR THE YEAR ENDED 30 JUNE 2021

I report to the charity trustees on my examination of the financial statements of Law for Life: The Foundation for Public Legal Education for the year ended 30 June 2021.

Responsibilities and basis of report

As the trustees of the Law for Life: The Foundation for Public Legal Education (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the Company are not required by charity or company law to be audited and have chosen instead to have an independent examination.

Having satisfied myself that the accounts of the Law for Life: The Foundation for Public Legal Education are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the accounts carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept 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 accounting requirements of section 396 of the 2006 Act other 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).

I 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 understanding of the accounts to be reached.

Shoaib Arshad ACA, FCCA

Knox Cropper LLP

Chartered Accountants 65 Leadenhall Street, London, EC3A 2AD

Date: 23 February 2022

7

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

STATEMENT OF FINANCIAL ACTIVITIES (incorporating the Income and Expenditure Account) For the year ended 30 June 2021

Unrestricted
Funds
Note
2021
£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
2
1,132
Charitable activities
3
225,772
TOTAL
226,904
EXPENDITURE ON:
Charitable activities
207,704
TOTAL EXPENDITURE
4
207,704
19,200
19,200
Transfer between funds
13
(4,626)
14,574
NET MOVEMENT IN FUNDS
14,574
TOTAL FUNDS AT 1 JULY 2020
5,797
TOTAL FUNDS AT 30 JUNE 2021
20,371
£
Net (expenditure)/income before gains
and losses on investments
Net (expenditure)/income
Net (outgoing)/incoming resources
before other recognised gains and
losses		 Restricted
Funds
2021
£
-
95,970
95,970
135,945
135,945
(39,975)
(39,975)
4,626
(35,349)
(35,349)
39,907
4,558
**£ **		 Total
Funds
2021
£
1,132
321,742		 Total
Funds
2020
£
2,090
363,793
322,874 365,883
343,649 354,696
343,649 354,696
(20,775) 11,187
(20,775)
-		 11,187
-
(20,775) 11,187
(20,775)
45,704		 11,187
34,517
24,929
**£ **		 45,704
_£ _

8

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

Company limited by guarantee (registered company no. 07695486)

BALANCE SHEET As at 30 June 2021

Notes
Charity
2021
£
FIXED ASSETS
Tangible assets
10
#REF!
#REF!
CURRENT ASSETS
Debtors
11
8,542
Cash at bank and in hand
60,428
68,970
CREDITORS: amounts falling due
within one year
12
(44,041)
NET CURRENT ASSETS
24,929
TOTAL ASSETS LESS CURRENT
LIABILITIES
#REF!
NET ASSETS
#REF!
FUNDS
Unrestricted funds:
General fund
13
20,371
Restricted funds
13
4,558
24,929
**£ **		 Group
Charity
2021
2020
£
£
-
-
-
-
8,542
-
60,428
-
68,970
-
(44,041)
-
24,929
-
24,929
-
24,929
£
Nil
£
20,371
5,797
4,558
39,907
24,929
£
45,704
_£ _		 Group
2020
£
-
-
62,605
19,314
81,919
(36,215)
45,704
45,704
45,704
_£ _
5,797
39,907
45,704
_£ _

The financial statements have been prepared in accordance with the special provisions in Part 15 of the Companies Act 2006 relating to small companies and the section 1a of the Financial Reporting Standard 102.

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2021.The members have not required the charitable company to obtain an audit of its financial statements for the year ended 30 June 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The financial statements were approved, and authorised for issue, by the Board of Trustees on 23 February 2022 and signed on their behalf by:-

MS AMANDA FINLAY CBE, Chair

JONATHAN SPAIN, Treasurer

9

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

CASH FLOW STATEMENT For the year ended 30 June 2021

Cash flows from operating activities
(Deficit)/surplus for the financial year
Adjustments for:
Decrease in debtors
Increase/((decrease)) in creditors
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at 1 July 2020
Components of cash and cash equivalents
At 1 July
2020
Cash at bank and in hand
19,314
£
Cash and cash equivalents at 30 June 2021		 2021
£
(20,775)
54,063
7,826
41,114
41,114
19,314
60,428
£
Cashflows
41,114
**£ **		 2020
£
11,187
11,912
(36,308)
(13,209)
(13,209)
32,523
19,314
£
At 30 June
2021
60,428
**£ **

10

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2021

1. ACCOUNTING POLICIES

Basis of preparation of financial statements

The financial statements of the charity, which is a public benefit entity under FRS102, have been prepared under the historical cost convention. They have been prepared in accordance with applicable United Kingdom accounting standards, the requirements of the Statement of Recommended Practice 'Accounting and Reporting by Charities' (SORP 2015), in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) applicable to smaller entities (under section1a) and the Charities Act 2011. The presentational currency of the financial statements is Pound Sterling (£).

The Trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern.

Company status

Law for Life: The Foundation for Public Legal Education is a company limited by guarantee. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.

Going concern

The trustees have prepared cash flows and budgets for the next twelve months and consider that the company is able to realise its assets and discharge its liabilities in the normal course of business. The trustees have an expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For these reasons, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objects of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the Charity for particular purposes. The cost of administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Statutory grants which are given as contributions towards the Charity's core services are treated as unrestricted.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

11

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2021

Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixture and fittings - 3 Years
Office equipment - 3 Years

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Short-term debtors and creditors

Debtors are recognised when the charity is legally entitled to the income after any performance conditions have been met, the account can be measured reliably and it is probable that the income will be received. Creditors are recognised when the charity has a present legal or constructive obligation resulting from a past event to make payment to a third party, it is probable that settlement will be required and the amount due to settle the obligation can be measured or estimated reliably.

Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value which are subsequently measured at amortised cost using the effective interest method.

Pensions

The company operates a personal pension plan. If permanent employees choose to join, the company contributes 9% of gross salary. Alternatively, the company contributes 9% of gross salary to a permanent employee's personal pension fund. Non-permanent staff are offered an employer's contribution of 3% in line with current auto enrolment regulations. The pension charge represents the amounts payable by the company to the funds in respect of the year.

2. DONATIONS AND LEGACIES

Donations Unrestricted
Funds
2021
£
1,132
1,132
**£ **		 Restricted
Funds
2021
£
-
Nil
£		 Total
Funds
2021
£
1,132
1,132
**£ **		 Total
Funds
2020
£
2,090
2,090
_£ _

12

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2021

3.
INCOME FROM CHARITABLE ACTIVITIES
Unrestricted
Funds
2021
£
Grants for services
185,207
Contract income
40,565
225,772
£
Analysis of the grants funding
Unrestricted
Funds
2021
£
John Ellerman Foundation
-
Access to Justice
Foundation - LIPSS Grant
91,848
Access to Justice
Foundation - LSLIP Grant
91,359
Ministry of Justice - Trusted
intermediaries
-
Legal Education Foundation
-
Tudor Trust
2,000
Trust for London
-
Tenancy Deposit Scheme
-
London Legal Support Trust
-
Nuffield Foundation
-
City Bridge Trust
-
Matrix Causes
-
Allen & Overy
-
185,207
**£ **		 Restricted
Funds
2021
£
95,970
-
95,970
£
Restricted
Funds
2021
£
-
-
-
21,870
-
35,000
37,500
-
-
-
-
1,600
-
95,970
**£ **		 Total
Funds
2021
£
281,177
40,565
321,742
£
Total
Funds
2021
£
-
91,848
91,359
21,870
-
37,000
37,500
-
-
-
-
1,600
-
281,177
**£ **		 Total
Funds
2020
£
279,631
84,162
363,793
_£ _
Total
Funds
2020
£
12,498
138,108
-
-
14,020
-
32,000
105
2,500
18,000
50,000
7,400
5,000
279,631
_£ _

13

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 June 2021

3. INCOME FROM CHARITABLE ACTIVITIES (continued)

COMPARATIVE INCOME FROM CHARITABLE ACTIVITIES
Unrestricted
Restricted
Funds
Funds
2020
2020
£
£
Grants for services
172,733
106,898
Contract income
84,162
-
256,895
£
106,898
£
Analysis of the grants funding
Unrestricted
Restricted
Funds
Funds
2020
2020
£
£
John Ellerman Foundation
-
12,498
Access to Justice
Foundation - LIPSS Grant
138,108
-
Legal Education Foundation
14,020
-
Trust for London
-
32,000
Tenancy Deposit Scheme
105
-
Allen & Overy
-
5,000
152,233
£
49,498
£
4.
RESOURCES EXPENDED
Direct Staff
costs
Other direct
costs
Support
costs
£
£
£
Cost of charitable activities
Advancement of public
legal education
236,777
55,916
50,956
Total 2021
236,777
£
55,916
£
50,956
£
Total 2020
266,867
£
24,607
£
63,222
£
Resources expended include:
Independent Examiner's fee		 Total 2021
£
343,649
343,649
£
2021
1,700		 Total
Funds
2020
£
279,631
84,162
363,793
_£ _
Total
Funds
2020
£
12,498
138,108
14,020
32,000
105
5,000
201,731
_£ _
Total 2020
£
354,696
354,696
_£ _
2020
1,600

Details of direct costs and support costs is given in Notes 5 and 6. Details of staff costs are given in Note 7.

14

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2021

5.
Direct Costs
Staff costs
Website system development
Website hosting and support
Professional fees
Communications
Irrecoverable VAT
6.
SUPPORT COSTS
Management
IT Support
Governance costs
Premises costs
7.
STAFF NUMBERS AND COSTS
Wages and salaries
Social security costs
Pension costs
The average monthly number of employees during the year was as
follows:
Management
Advancement of public legal education		 2021
£
236,777
17,535
514
20,598
7,521
9,748
292,693
£
Total
2021
£
9,129
9,383
14,430
18,014
50,956
£
2021
£
204,800
14,750
17,227
236,777
£
Number
2.0
6.0
8.0		 2020
£
266,867
(741)
1,037
7,154
8,258
8,899
291,474
_£ _
Total
2020
£
15,487
8,384
16,774
22,577
63,222
_£ _
2020
£
233,905
14,172
18,790
266,867
_£ _
Number
2.0
6.0
8.0

No employee received annual remuneration of more than £60,000.

The key management personnel of the charitable company are those persons having authority and responsibility for planning, directing and controlling the activities of the charitable company, directly or indirectly, including any trustee of the charitable company. In addition to the trustees of Law for Life, key management personnel includes the Chief Executive. Total employee benefits including employer pension contributions paid to key management personnel in the year amounted to £60,112 (2020 - £74,744).

15

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2021

8. TRUSTEES REMUNERATION AND BENEFITS

During the year, no members of the Board of Trustees received any remuneration (2020 - £NIL). No members of the Board of Trustees received reimbursement of expenses (2020 - £NIL).

9. Taxation

Law for Life: The Foundation for Public Legal Education is a registered charity and is potentially exempt from taxation in respect of income and capital gains received within the categories covered by Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied to charitable purposes.

10. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Group
Cost
At 1 July 2020 and 30 June 2021
Depreciation
At 1 July 2020 and 30 June 2021
Net book value
At 30 June 2021
At 30 June 2020		 Fixture and
fittings
£
6,379
6,379
Nil
£
Nil
£

11. DEBTORS

Charity
2021
Due within one year
£
Trade debtors
60
Prepayments
450
Accrued income
6,798
Other debtors
1,234
8,542
**£ **		 Group
Charity
2021
2020
£
£
60
-
450
-
6,798
-
1,234
-
8,542
£
Nil
£		 Group
2020
£
-
5,348
44,398
12,859
62,605
_£ _

16

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2021

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Charity
2021
£
Trade creditors
2,341
Deferred income
18,750
Social security and other taxes
3,975
Other creditors
706
VAT creditors
259
Accruals
18,010
44,041
**£ **		 Group
Charity
2021
2020
£
£
2,341
-
18,750
-
3,975
-
706
-
259
-
18,010
-
44,041
£
Nil
£		 Group
2020
£
7,028
-
9,775
535
3,277
15,600
36,215
_£ _

13. STATEMENT OF FUNDS

STATEMENT OF FUNDS
RESTRICTED FUNDS
Tudor Trust
Trust for London
City Bridge Trust
Matrix Causes
Ministry of Justice - Trusted
intermediaries
SUMMARY OF FUNDS
General Funds
Restricted Funds		 Brought
Forward
£
803
4,019
33,130
1,955

-
39,907
£
5,797
39,907
-
45,704
**£ **		 Incoming
Resources
£
35,000
37,500
-
1,600
21,870
95,970
£
226,904
95,970
-
322,874
**£ **		 Transfers and
Resources
investment
Expended gains/(losses)
£
£
(34,140)
-
(38,624)
-
(35,048)
1,918
(3,637)
82
(24,496)
2,626
(135,945)
£
4,626
£
(207,704)
(4,626)
(135,945)
4,626
-
-
(343,649)
£
Nil
£		 Carried
Forward
£
1,663
2,895
-
-
-
4,558
**£ **
20,371
4,558
-
24,929
**£ **

Tudor Trust has awarded a grant to produce a multimedia toolkit to inform Roma parents about the UK child protection system, and to educate social workers about Roma culture, to reduce the number of Roma children being taken in to care.

Trust for London has awarded a grant to fund the Housing and Homelessness Prevention Programme.

City Bridge Trust has awarded a grant to fund the online Income Generation Capacity Buidling Project.

17

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2021

13. STATEMENT OF FUNDS (continued)

Other restricted grants are small grants received during the year for specific projects.

COMPARATIVE STATEMENT OF FUNDS

RESTRICTED FUNDS
Access to Justice
Foundation
John Ellerman Foundation
Tudor Trust
Trust for London
City Bridge Trust
Matrix Causes
Allen & Overy
SUMMARY OF FUNDS
General Funds
Restricted Funds		 Brought
Forward
£
5,522
-
803
22,101
-
-
-
28,426
£
6,091
28,426
34,517
£ 		Incoming
Resources
£
-
12,498
-
32,000
50,000
7,400
5,000
106,898
£
258,985
106,898
365,883
£ 		Transfers and
Resources
investment
Expended gains/(losses)
£
£
(5,820)
298
(12,520)
22
-
-
(50,082)
-
(16,870)
-
(5,445)
-
(5,445)
445
(96,182)
£
765
£
(258,514)
(765)
(96,182)
765
(354,696)
£
Nil
£		 Carried
Forward
£
-
-
803
4,019
33,130
1,955
-
39,907
£
5,797
39,907
45,704
£

14. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Funds
Designated
Unrestricted
Funds
Funds
£
£
Net current assets
-
20,371
Nil
£
20,371
£
Comparative analysis of net assets
20,371
£
5,797
_£ _		 Restricted
Funds
£
4,558
4,558
£
39,907
_£ _		 Total
Funds
£
24,929
24,929
**£ **
45,704
_£ _

18

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2021

15. OTHER FINANCIAL COMMITMENTS

OTHER FINANCIAL COMMITMENTS
Operating leases which expire:
within one year
The cost of operating lease during the year was as follows:
Office lease charges for the year
At 30 June 2021 the Company had commitments under non-cancellable
operating leases (all for land and buildings) as set out below:		 2021
£
16,800
Nil
£		 2020
£
16,800
Nil
£

16. RELATED PARTIES

There were no other related party transactions in the year.

19

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2021

18 COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted d
Total
Unrestricted
Funds s
Funds
Funds
2021 1
2021
2020
£ £
£
£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
1,132
2,090
Charitable activities
321,742
256,895
TOTAL
322,874
258,985
EXPENDITURE ON:
Charitable activities
343,649
258,514
-
471
Transfer between funds
-
(765)
-
(294)
NET MOVEMENT IN FUNDS
-
(294)
TOTAL FUNDS AT 1 APRIL 2019
45,704
6,091
TOTAL FUNDS AT 30 JUNE 2020
45,704
£
5,797
£
Net income
Net incoming resources before other
recognised gains and losses		 Restricted
Funds
2020
£
-
106,898		 Total
Funds
2020
£
2,090
363,793
106,898 365,883
96,182 354,696
10,716
765		 11,187
-
11,481 11,187
11,481
28,426		 11,187
34,517
39,907
_£ _		 45,704
_£ _

20