OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-06-30-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 2023

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 2023

CONTENTS
Page
Legal and administrative information 1
Board of Trustees's report 2
Independent Examiner's report 8
Statement of financial activities 9
Balance sheet 10
Cash flow statement 11
Notes to the financial statements 12

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 2023

Patrons Professor Dame Hazel Genn DBE QC
The Rt. Hon. Lord Neuberger of Abbotsbury
The Rt. Hon. Lord Briggs of Westbourne
Board of Trustees Joseph Broadway
Vanessa Davies
Amanda Finlay CBE (resigned 11 November 2023)
Raymond Sheehy
Jonathan Spain
Simon Davey (resigned 25 March 2023)
Michael Abiodun Olatokun
Rohini Jana (appointed 25 May 2023)
Savita Narain (appointed 25 May 2023)
Jennifer Dingley (appointed 25 May 2023)
Chair Vanessa Davies, Interim Chair (from 11 November 2023)
Amanda Finlay CBE (to 11 November 2023)
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 2023

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 2023. 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 2022 and June 2023 our integrated Law for Life and Advicenow website attracted 1,282,327 sessions by 1,007,452 users from across England and Wales, an increase of 21.61% on the previous year. 14% of our respondents to our self-reporting survey say that they are helping someone else, either as a relative, friend, volunteer or professional.

We are proud that we reach an impressive number of people who are at risk of discrimination or struggle to access services due to barriers of cost. 38% of Advicenow survey respondents in this period identified as disabled and 49% have a household income of below £1,540 per month after tax. 27% of users reported that their problem was caused by or made worse by the Covid-19 pandemic. Web analytics show that 51 % of our users are women.

2

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

BOARD OF TRUSTEES’ REPORT For the period ended 30 June 2023

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 130 community groups including trusted intermediaries from local community organisations, women’s shelters, refugee organisations, food banks, tenants’ unions, and organisations supporting victims of domestic abuse.

Last year we continued our work on housing and homelessness issues, delivering education and training to trusted intermediaries, with a focus on community and grassroots organisations including refugee and migrant groups, women’s groups and Black and Minority Ethnic groups. We extended our housing work to include working directly with vulnerable people with lived experience as well as trusted intermediaries.

Our housing rights courses focused on the following groups:

The continuing impact of Covid-19 and the cost-of-living crisis

The continuing impact of Covid-19 and the cost-of-living crisis has impacted on our service users and the resources that they need form us. For example:

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.

New and reengineered guides

We produced a number of new and re-engineered guides to meet new user need, and to address changing legislation. For example:

Appealing against a county court decision – 9,255 pageviews

How to start a claim – 4,228 pageviews

How to get a divorce or end a civil partnership – 11,587 pageviews

Survival guide to living with a partner and benefits – 91,818 pageviews

The difference we made for litigants in person

This year we added to our suite of guides for people taking or responding to a claim about compensation, personal injury, unpaid debts, broken contracts, or consumer problems to the small claims court or the county court without the help of a solicitor. We now have resources that show our readers how to work out whether taking someone to court will be worth it, and how to resolve the dispute before or instead of going to court. We also show our readers how to navigate the pre-court protocols in the civil court, how, to complete the correct

3

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

BOARD OF TRUSTEES’ REPORT For the period ended 30 June 2023

forms and use the new online civil court systems. We show readers how to make their case well, prepare for court hearings and how to deal with things like witness statements and court bundles. These guides attracted over 78,792 pageviews. We also produced a guide to the new rules for people making a small claim about injuries caused in a car accident that wasn’t their fault, and joined the Official Injury Claim Engagement Group to use our expertise to ensure the service worked for Litigants in Person

Our Affordable Advice 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. 339 contacts were made equating to 28 contacts per month on average . 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 133,829 pageviews in total. 47 % of 64 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 36 % told us that they might not have asked for a reconsideration at all. We have also recently started surveying people at the point at which their letter is generated, which is giving us more data about why they are using it. Our digital tools and films are going from strength to strength. Our help for adults with disabilities accessing Personal Independence Payments, Disability Living Allowance (for families with disabled children) and Work Capability Assessment (for those claiming Employment Support Allowance or the limited capability for work element of Universal Credit) received 77,333 pageviews and produced 3,926 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

Our 18 month research programme in partnership with the University of Warwick and Central England Law Centre funded by the Nuffield Foundation to explore the legal needs of marginalised groups emerging from the pandemic has been progressing within interim findings published showing that:

Employment law problems

The Bar Standards Board generously provided for us to research prevalent employment-related legal problems in the light of the pandemic, Brexit and the cost of living crisis to develop a public legal

4

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

BOARD OF TRUSTEES’ REPORT For the period ended 30 June 2023

education employment law strategy. Through desktop research, feedback from our users, multiple surveys, and consultation with

advice agencies we identified what employment issues people are facing, and which groups are particularly affected. Our research found:

Our gaps analysis identified the need for:

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

Law for Life had a deficit of £35,338 decreasing total reserves to £72,760 as at 30 June 2023. Total funds include £47,802 for unrestricted reserves and £24,958 for restricted reserves.

5

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

BOARD OF TRUSTEES’ REPORT For the period ended 30 June 2023

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.

Over the period, the trustees aimed 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.

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. A strategic review has begun in year which has reviewed existing and future risk in order to finalise a three-year strategic plan 2024-27. Overhead costs remain low due to the organisation by becoming a fully remote office in March 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. 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.

6

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

BOARD OF TRUSTEES’ REPORT For the period ended 30 June 2023

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. 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:

Dr Vanessa Davies

Interim Chair

Vanessa L Davies Signed on 20/12/23 @ 15:16 ________

Date: 2023-12-20

7

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 2023

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 2023.

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: _____

8

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 2023

Unrestricted
Funds
Note
2023
£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
2
26,731
Charitable activities
4
239,720
Investments
3
-
TOTAL
266,451
EXPENDITURE ON:
Charitable activities
284,208
TOTAL EXPENDITURE
5
284,208
(17,757)
(17,757)
Transfer between funds
14
(7,693)
NET MOVEMENT IN FUNDS
(25,450)
TOTAL FUNDS AT 1 JULY 2022
73,252
TOTAL FUNDS AT 30 JUNE 2023
47,802
£
Net (expenditure)/income before gains
and losses on investments
Net (expenditure)/income		 Restricted
Funds
2023
£
-
134,070
-
134,070
151,651
151,651
(17,581)
(17,581)
7,693
(9,888)
34,846
24,958
**£ **		 Total
Funds
2023
£
26,731
373,790
-		 Total
Funds
2022
£
644
432,519
1
400,521 433,164
435,859 349,995
435,859 349,995
(35,338) 83,169
(35,338)
-		 83,169
-
(35,338)
108,098		 83,169
24,929
72,760
**£ **		 108,098
_£ _

9

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

Company limited by guarantee (registered company no. 07695486)

BALANCE SHEET As at 30 June 2023

Notes
Charity
2023
£
FIXED ASSETS
Tangible assets
11
#REF!
#REF!
CURRENT ASSETS
Debtors
12
28,315
Cash at bank and in hand
59,132
87,447
CREDITORS: amounts falling due
within one year
13
(14,687)
NET CURRENT ASSETS
72,760
TOTAL ASSETS LESS CURRENT
LIABILITIES
#REF!
NET ASSETS
#REF!
FUNDS
Unrestricted funds:
General fund
14
47,802
Restricted funds
14
24,958
72,760
**£ **		 Group
Charity
2023
2022
£
£
-
-
-
-
28,315
-
59,132
-
87,447
-
(14,687)
-
72,760
-
72,760
-
72,760
£
Nil
£
47,802
73,252
24,958
34,846
72,760
£
108,098
_£ _		 Group
2022
£
-
-
64,021
65,244
129,265
(21,167)
108,098
108,098
108,098
_£ _
73,252
34,846
108,098
_£ _

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 2023.The members have not required the charitable company to obtain an audit of its financial statements for the year ended 30 June 2023 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 _____ and signed on their behalf by:-2023-12-20

Vanessa L Davies Signed on 20/12/23 @ 15:16

VANESSA DAVIES, Interim Chair

Jon Spain Signed on 01/01/24 @ 10:34

JONATHAN SPAIN, Treasurer

10

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

CASH FLOW STATEMENT For the year ended 30 June 2023

Cash flows from operating activities
(Deficit)/surplus for the financial year
Adjustments for:
Decrease/(increase) in debtors
(Decrease) in creditors
Investment income
Cash flows from investing activities
Return on investment - interest receivable
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at 1 July 2022
Components of cash and cash equivalents
At 1 July
2022
Cash at bank and in hand
65,244
£
Cash and cash equivalents at 30 June 2023		 2023
£
(35,338)
35,706
(6,480)
-
(6,112)
-
(6,112)
65,244
59,132
£
Cashflows
(6,112)
£		 2022
£
83,169
(55,479)
(22,874)
(1)
4,815
1
4,816
60,428
65,244
£
At 30 June
2023
59,132
**£ **

11

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2023

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.

12

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2023

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
2023
£
26,731
26,731
**£ **		 Restricted
Funds
2023
£
-
Nil
£		 Total
Funds
2023
£
26,731
26,731
**£ **		 Total
Funds
2022
£
644
644
_£ _

13

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2023

3.
INVESTMENT INCOME
Unrestricted
Funds
2023
£
Interest receivable from:
Bank interest
-
Nil
£
4.
INCOME FROM CHARITABLE ACTIVITIES
Unrestricted
Funds
2023
£
Grants for services
182,165
Contract income
57,555
239,720
£
Analysis of the grants funding
Unrestricted
Funds
2023
£
Access to Justice
Foundation - LIPSS Grant
112,500
Access to Justice
Foundation - LSLIP Grant
21,965
Tudor Trust
-
Trust for London
-
MOJ Uplift LSLIP and LIPSS
12,500
Nuffield Foundation
-
Necessity
20,000
Oak Foundation - TFL
-
Allen & Overy
-
Joseph Rowntree Reform Trust
15,200
182,165
**£ **		 Restricted
Funds
2023
£
-
Nil
£
Restricted
Funds
2023
£
134,070
-
134,070
£
Restricted
Funds
2023
£
-
-
48,500
44,000
-
12,570
-
29,000
-
-
134,070
**£ **		 Total
Funds
2023
£
-
Nil
£
Total
Funds
2023
£
316,235
57,555
373,790
£
Total
Funds
2023
£
112,500
21,965
48,500
44,000
12,500
12,570
20,000
29,000
-
15,200
316,235
**£ **		 Total
Funds
2022
£
1
1
_£ _
Total
Funds
2022
£
350,792
81,727
432,519
_£ _
Total
Funds
2022
£
91,848
84,359
35,000
37,580
42,962
24,043
30,000
-
5,000
-
350,792
_£ _

14

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 June 2023

4. INCOME FROM CHARITABLE ACTIVITIES (continued)

COMPARATIVE INCOME FROM CHARITABLE ACTIVITIES
Unrestricted
Restricted
Funds
Funds
2022
2022
£
£
Grants for services
249,169
101,623
Contract income
81,727
-
330,896
£
101,623
£
Analysis of the grants funding
Unrestricted
Restricted
Funds
Funds
2022
2022
£
£
Access to Justice
Foundation - LIPSS Grant
91,848
-
Access to Justice
Foundation - LSLIP Grant
84,359
-
Tudor Trust
-
35,000
Trust for London
-
37,580
MOJ Uplift LSLIP and LIPSS
42,962
-
Nuffield Foundation
-
24,043
Necessity
30,000
-
Allen & Overy
-
5,000
249,169
£
101,623
£
5.
RESOURCES EXPENDED
Direct Staff
costs
Other direct
costs
Support
costs
£
£
£
Cost of charitable activities
Advancement of public
legal education
339,749
35,586
60,524
Total 2023
339,749
£
35,586
£
60,524
£
Total 2022
271,295
£
40,809
£
37,891
£
Resources expended include:
Independent Examiner's fee (excluding VAT)		 Total 2023
£
435,859
435,859
£
2023
2,200		 Total
Funds
2022
£
350,792
81,727
432,519
_£ _
Total
Funds
2022
£
91,848
84,359
35,000
37,580
42,962
24,043
30,000
5,000
350,792
_£ _
Total 2022
£
349,995
349,995
_£ _
2022
1,700

Independent Examiner's fee (excluding VAT)

Details of direct costs and support costs is given in Notes 6 and 7. Details of staff costs are given in Note 8.

15

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2023

6.
Direct Costs
Staff costs
Website system development
Website hosting and support
Professional fees
Communications
Irrecoverable VAT
7.
SUPPORT COSTS
Management
IT Support
Governance costs
Premises costs
8.
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		 2023
£
339,749
6,400
423
19,991
2,859
5,913
375,335
£
Total
2023
£
26,454
17,270
15,775
1,025
60,524
£
2023
£
295,769
23,322
20,658
339,749
£
Number
3
7
10		 2022
£
271,295
4,250
5,500
17,129
10,529
3,401
312,104
_£ _
Total
2022
£
15,290
5,814
16,410
377
37,891
_£ _
2022
£
235,238
17,141
18,916
271,295
_£ _
Number
2
6
8

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 include the Chief Executive. Total employee benefits including employer pension contributions paid to key management personnel in the year amounted to £71,244 (2022 - £60,494).

16

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2023

9. TRUSTEES REMUNERATION AND BENEFITS

During the year, no members of the Board of Trustees received any remuneration (2022 - £NIL). No members of the Board of Trustees received reimbursement of expenses (2022 - £NIL).

10. 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.

11. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Group
Cost
At 1 July 2022 and 30 June 2023
Depreciation
At 1 July 2022 and 30 June 2023
Net book value
At 30 June 2023
At 30 June 2022		 Fixture and
fittings
£
6,379
6,379
Nil
£
Nil
£

12. DEBTORS

Charity
2023
Due within one year
£
Trade debtors
10,909
Prepayments
444
Accrued income
12,000
Other debtors
4,962
28,315
**£ **		 Group
Charity
2023
2022
£
£
10,909
-
444
-
12,000
-
4,962
-
28,315
£
Nil
£		 Group
2022
£
15,120
539
47,005
1,357
64,021
_£ _

17

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2023

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Charity
2023
£
Trade creditors
5,318
Social security and other taxes
5,613
Other creditors
1,054
VAT creditors
(198)
Accruals
2,900
14,687
**£ **		 Group
Charity
2023
2022
£
£
5,318
-
5,613
-
1,054
-
(198)
-
2,900
-
14,687
£
Nil
£		 Group
2022
£
5,669
5,946
473
1,342
7,737
21,167
_£ _

14. STATEMENT OF FUNDS

RESTRICTED FUNDS
Tudor Trust
Trust for London
Nuffield Foundation
Oak Foundation - TFL
Allen & Overy
SUMMARY OF FUNDS
General Funds
Restricted Funds		 Brought
Forward
2023
£
13,329
2,254
17,485
1,778
34,846
£
73,252
5,797
34,846
108,098
**£ **		 Incoming
Resources
2023
£
48,500
44,000
12,570
29,000
-
134,070
£
266,451
266,451
134,070
400,521
**£ **		 Transfers and
Resources
investment
Expended gains/(losses)
2023
2023
£
£
(51,729)
-
(39,984)
-
(34,715)
4,660
(20,412)
-
(4,811)
3,033
(151,651)
£
7,693
£
(284,208)
(7,693)
(284,208)
(7,693)
(151,651)
7,693
(435,859)
£
Nil
£		 Carried
Forward
2023
£
10,100
6,270
-
8,588
-
24,958
**£ **
47,802
47,802
24,958
72,760
**£ **

18

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2023

14. STATEMENT OF FUNDS (continued)

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

COMPARATIVE STATEMENT OF FUNDS

RESTRICTED FUNDS
Tudor Trust
Trust for London
Nuffield Foundation
Allen & Overy
SUMMARY OF FUNDS
General Funds
Restricted Funds		 Brought
Forward
2022
£
1,663
2,895
-
-
4,558
£
20,371
4,558
24,929
£ 		Incoming
Resources
2022
£
35,000
37,580
24,043
5,000
101,623
£
331,541
101,623
433,164
£ 		Transfers and
Resources
investment
Expended gains/(losses)
2022
2022
£
£
(23,334)
-
(38,221)
-
(6,558)
-
(3,222)
-
(71,335)
£
Nil
£
(278,660)
-
(71,335)
-
(349,995)
£
Nil
£		 Carried
Forward
2022
£
13,329
2,254
17,485
1,778
34,846
£
73,252
34,846
108,098
£

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Funds
Designated
Unrestricted
Funds
Funds
2023
£
£
Net current assets
-
47,802
Nil
£
47,802
£
2022
£
Comparative analysis of net assets
47,802
£
73,252
_£ _		 Restricted
Funds
2023
£
24,958
24,958
£
2022
£
34,846
_£ _		 Total
Funds
2023
£
72,760
72,760
**£ **
2022
£
108,098
_£ _

16. RELATED PARTIES

There were no 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 2023

17 COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted d
Total
Unrestricted
Funds s
Funds
Funds
2023 3
2023
2022
£ £
£
£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
26,731
644
Charitable activities
373,790
330,896
Investments
-
1
TOTAL
400,521
331,541
EXPENDITURE ON:
Charitable activities
435,859
278,660
-
52,881
NET MOVEMENT IN FUNDS
-
52,881
TOTAL FUNDS AT 1 JULY 2021
108,098
20,371
TOTAL FUNDS AT 30 JUNE 2022
108,098
£
73,252
£
Net income		 Restricted
Funds
2022
£
-
101,623
-		 Total
Funds
2022
£
644
432,519
1
101,623 433,164
71,335 349,995
30,288 83,169
30,288
4,558		 83,169
24,929
34,846
_£ _		 108,098
_£ _

20