OpenCharities

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

2024-03-31-accounts

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

REPORT AND FINANCIAL STATEMENTS

PERIOD ENDED 31 MARCH 2024

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 period from 1 July 2023 to 31 March 2024

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 period from 1 July 2023 to 31 March 2024

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
Michael Abiodun Olatokun
Rohini Jana
Savita Narain
Jennifer Dingley
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

TRUSTEES’ REPORT For the period from 1 July 2023 to 31 March 2024

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 31 April 2024. 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 2023 and April 2024 our integrated Law for Life and Advicenow website attracted 1,473,706 sessions by 763,584 unique users from across England and Wales. This represents a 6% increase on the same period the previous year. 10% of our respondents to our self-reporting survey say that they are helping someone else, either as a relative, friend, volunteer or professional. This represents a decrease on the same period as the previous year (14%).

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 52% have a household income of below £1,540 per month after tax (both the same as in the comparative period last year). 10% of users reported that their problem was caused by or made worse by the Covid-19 pandemic, which is a significant decrease from 23% in the same period last year . 58% of the respondents to our survey said they were women.

In order to sustain and group our digital content Law for Life secured a targeted grant from the Ministry for Justice for our Advicenow services covering the period 7 November 2023 – 31 March 2024. This provided vial infrastructure support to ensure the continuing reach of our digital services.

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. 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. We extended our housing work to

2

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

TRUSTEES’ REPORT For the period from 1 July 2023 to 31 March 2024

include working directly with vulnerable people with lived experience as well as trusted intermediaries. Our housing rights courses focused on the following groups:

Reach

Updated and reengineered guides

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

Making a difference for people with employment issues

This year, we produced a whole new section of the site to help people manage common employment problems. Supported by the Bar Standards Board, this work grew out of need identified by an employment PLE feasibility study the previous year which looked at employment advice needs in the wake of Covid and Brexit. We produced brief guides explaining 19 basic employment rights, and how to take action (informally or using the grievance procedure) if they are not receiving them as they should. This help is particularly aimed at migrant workers, temporary workers or those on zero-hour contracts, and the young as they are particularly at risk of having their rights infringed. These guides attracted 5,436 views in this period.

Making a difference for people with family law issues

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. 353 contacts were made equating to 39 contacts per month on average . This represents an increase of 43% over the same period last year (9 months). Our panel solicitors reported that they had had 92 appointments with Affordable Advice clients, which represents a slight decrease of 11% on the same period last year. The service achieved a 70% reduction in fixed fee pricing.

Making a difference for disability benefit claimants

Our help to understand and challenge disability benefit decisions continue to be very popular - receiving 290,469 pageviews in total. Our self-help tools that help users write a letter requesting a mandatory reconsideration and set out their case received 41,194 pageviews and produced 3,076 personalised letters to challenge DWP decisions.

Making a difference for people with literacy or language needs

This year we installed an accessibility toolbar across the whole site which enables users to have all our information read out to them or translated into more than 100 languages. It also allows people to change how it appears (text size, contrast, margins etc) to make it easier to use for those with visual or neurodivergent needs. During this period the toolbar was used to view 11,207 pages by 5,206 unique users. 59% of toolbar users used it to read the information aloud to them, 28% used it to translate the information into another language (most frequently Albanian), while 12% used it to alter styling and revealing only small amounts of text at a time.

Expanding our influence: Research, Policy and Consultancy

We produced and promoted a piece about DWP consultation on the proposed changes to the Work Capability Assessment which explained the proposed changes and encouraged disabled people and their families and supporters to respond to the consultation. We also responded to the consultation. We conducted in depth research int o the effectiveness and value of our Affordable Advice Service. The full research report was published on the website in January 2024. We conducted further research into personalised legal support tools to help benefit claimants challenge decisions . The research report has been completed and will be published and disseminated in November 2024.

3

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

TRUSTEES’ REPORT For the period from 1 July 2023 to 31 March 2024

Nuffield local legal needs research

National and local data on disability benefits and local data relating to the research was collated towards providing context for the research findings. The report for the programme was finalised and a communications plan is underway. Final recommendations will form the key policy framework for our future services designs to ensure evidence-based service design on light of the needs emerging post Covid and cost of living crisis contexts,

Consultancy

Law for Life continued consultancy work with We Are Group (formerly We Are Digital) and HMCTS commission leads. We produced training to improve the quality of digital support sessions being provided and address common knowledge gaps and misunderstandings about applications to SSCS tribunal. We produced resources and training to ready partners for extension of the service to cover newly online stages of civil money claims and divorce. And we supported them on their partner categorisation and referral work.

Strategic report: Key achievements:

Our strategic priorities

A strategic review was instigated to codesign our future 3 years strategy. This incorporates careful analysis of our field work findings and wider horizon scanning to produce a fit for purpose strategy for our growing organisation. Subject to finalisation our 3 year objectives are to:

FINANCIAL REVIEW

Law for Life had a net income of £103,933 increasing the funds to £176,693 as at 31 March 2024.

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. Trustees provided for a designated reserve to support key infrastructure investment toward Digital Transformation programming of £65,000 as shown in note 14.

4

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

TRUSTEES’ REPORT For the period from 1 July 2023 to 31 March 2024

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.

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:

5

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

TRUSTEES’ REPORT For the period from 1 July 2023 to 31 March 2024

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:

Fiona Edwards Chair

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 PERIOD FROM 1 JULY 2023 TO 31 MARCH 2024

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 period from 1 July 2023 to 31 March 2024.

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: _____

7

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

STATEMENT OF FINANCIAL ACTIVITIES (incorporating the Income and Expenditure Account) For the period from 1 July 2023 to 31 March 2024

Unrestricted
Funds
Note
2024
£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
2
122,304
Charitable activities
4
140,071
Investments
3
-
TOTAL
262,375
EXPENDITURE ON:
Charitable activities
148,568
TOTAL EXPENDITURE
5
148,568
113,807
113,807
Transfer between funds
14
(8,884)
NET MOVEMENT IN FUNDS
104,923
TOTAL FUNDS AT 1 JULY 2023
47,802
TOTAL FUNDS AT 31 MARCH 2024
152,725
£
Net income/(expenditure) before gains
and losses on investments
Net income/(expenditure)		 Restricted
Funds
2024
£
-
176,586
-
176,586
186,460
186,460
(9,874)
(9,874)
8,884
(990)
24,958
23,968
**£ **		 Total
Funds
2024
£
122,304
316,657
-		 Total
Funds
2023
£
26,731
373,790
-
438,961 400,521
335,028 435,859
335,028 435,859
103,933 (35,338)
103,933
-		 (35,338)
-
103,933
72,760		 (35,338)
108,098
176,693
**£ **		 72,760
_£ _

8

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

Company limited by guarantee (registered company no. 07695486)

BALANCE SHEET As at 31 March 2024

Notes
Charity
2024
£
FIXED ASSETS
Tangible assets
11
#REF!
#REF!
CURRENT ASSETS
Debtors
12
76,840
Cash at bank and in hand
113,736
190,576
CREDITORS: amounts falling due
within one year
13
(13,883)
NET CURRENT ASSETS
176,693
TOTAL ASSETS LESS CURRENT
LIABILITIES
#REF!
NET ASSETS
#REF!
FUNDS
Unrestricted funds:
Designated funds
14
65,000
General fund
14
87,725
Restricted funds
14
23,968
176,693
**£ **		 Group
Charity
2024
2023
£
£
-
-
-
-
76,840
-
113,736
-
190,576
-
(13,883)
-
176,693
-
176,693
-
176,693
£
Nil
£
65,000
-
87,725
47,802
23,968
24,958
176,693
£
72,760
_£ _		 Group
2023
£
-
-
28,315
59,132
87,447
(14,687)
72,760
72,760
72,760
_£ _
-
47,802
24,958
72,760
_£ _

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 period ended 31 March 2024.The members have not required the charitable company to obtain an audit of its financial statements for the period ended 31 March 2024 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 period and of its surplus or deficit for each financial period 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:-

VANESSA DAVIES, Interim Chair

JONATHAN SPAIN, Treasurer

9

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

CASH FLOW STATEMENT For the period from 1 July 2023 to 31 March 2024

Cash flows from operating activities
Surplus/(deficit) for the financial period
Adjustments for:
(Increase)/decrease in debtors
(Decrease) in creditors
Investment income
Cash flows from investing activities
Return on investment - interest receivable
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at 1 July 2023
Components of cash and cash equivalents
At 1 July
2023
Cash at bank and in hand
59,132
£
Cash and cash equivalents at 31 March 2024		 2024
£
103,933
(48,525)
(804)
-
54,604
-
54,604
59,132
113,736
£
Cashflows
54,604
**£ **		 2023
£
(35,338)
35,706
(6,480)
-
(6,112)
-
(6,112)
65,244
59,132
£
At 31 March
2024
113,736
**£ **

10

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the period from 1 July 2023 to 31 March 2024

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 period from 1 July 2023 to 31 March 2024

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 AND LEGACIES
Donations Unrestricted
Funds
2024
£
122,304
122,304
**£ **		 Restricted
Funds
2024
£
-
Nil
£		 Total
Funds
2024
£
122,304
122,304
**£ **		 Total
Funds
2023
£
26,731
26,731
_£ _

12

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the period from 1 July 2023 to 31 March 2024

3.
INVESTMENT INCOME
Unrestricted
Funds
2024
£
Interest receivable from:
Bank interest
-
Nil
£
4.
INCOME FROM CHARITABLE ACTIVITIES
Unrestricted
Funds
2024
£
Grants for services
103,800
Contract income
36,271
140,071
£
Analysis of the grants funding
Unrestricted
Funds
2024
£
Access to Justice
Foundation - LIPSS Grant
-
Access to Justice
Foundation - ILTA Grant
100,000
Access to Justice
Foundation - LSLIP Grant
-
Tudor Trust
-
Trust for London
-
MOJ Uplift LSLIP and LIPSS
-
Nuffield Foundation
-
Necessity
-
Oak Foundation - TFL
-
Ministry of Justice - AdviceNow Guides
-
Disrupt Foundation
-
Joseph Rowntree Reform Trust
3,800
103,800
**£ **		 Restricted
Funds
2024
£
-
Nil
£
Restricted
Funds
2024
£
176,586
-
176,586
£
Restricted
Funds
2024
£
-
-
-
34,875
33,000
-
8,889
-
22,500
67,322
10,000
-
176,586
**£ **		 Total
Funds
2024
£
-
Nil
£
Total
Funds
2024
£
280,386
36,271
316,657
£
Total
Funds
2024
£
-
100,000
-
34,875
33,000
-
8,889
-
22,500
67,322
10,000
3,800
280,386
**£ **		 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
_£ _

13

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the period from 1 July 2023 to 31 March 2024

4. INCOME FROM CHARITABLE ACTIVITIES (continued)

COMPARATIVE 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
-
Joseph Rowntree Reform Trust
15,200
182,165
£
5.
RESOURCES EXPENDED
Direct Staff
costs
Other direct
costs
£
£
Cost of charitable activities
Advancement of public
legal education
262,420
23,310
Total 2024
262,420
£
23,310
£
Total 2023
339,749
£
35,586
£
Resources expended include:
Independent Examiner's fee (excluding VAT)		 Restricted
Funds
2023
£
134,070
-
134,070
£
Restricted
Funds
2023
£
-
-
48,500
44,000
-
12,570
-
29,000
-
134,070
£
Support
costs
£
49,298
49,298
£
60,524
_£ _		 Total 2024
£
335,028
335,028
£
2024
2,200		 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 2023
£
435,859
435,859
_£ _
2023
1,700

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

14

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the period from 1 July 2023 to 31 March 2024

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 period was as
follows:
Management
Advancement of public legal education		 2024
£
262,420
-
-
19,192
3,720
398
285,730
£
Total
2024
£
15,107
19,820
13,025
1,346
49,298
£
2024
£
223,074
22,127
17,219
262,420
£
Number
3
7
10		 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

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 and Deputy Chief Excutive. Total employee benefits including employer pension contributions paid to key management personnel in the period amounted to £106,076 (2023 - £118,437).

15

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the period from 1 July 2023 to 31 March 2024

9. TRUSTEES REMUNERATION AND BENEFITS

During the period, no members of the Board of Trustees received any remuneration (2023 - £NIL). No members of the Board of Trustees received reimbursement of expenses (2023 - £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

Group
Cost
At 1 July 2023 and 31 March 2024
Depreciation
At 1 July 2023 and 31 March 2024
Net book value
At 31 March 2024
At 30 June 2023		 Fixture and
fittings
£
6,379
6,379
Nil
£
Nil
£

12. DEBTORS

Charity
2024
Due within one year
£
Trade debtors
1,500
Prepayments
710
Accrued income
59,625
Other debtors
15,005
76,840
**£ **		 Group
Charity
2024
2023
£
£
1,500
-
710
-
59,625
-
15,005
-
76,840
£
Nil
£		 Group
2023
£
10,909
444
12,000
4,962
28,315
_£ _

16

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the period from 1 July 2023 to 31 March 2024

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Charity
2024
£
Trade creditors
2,598
Social security and other taxes
7,653
Other creditors
732
VAT creditors
-
Accruals
2,900
13,883
**£ **		 Group
Charity
2024
2023
£
£
2,598
-
7,653
-
732
-
-
-
2,900
-
13,883
£
Nil
£		 Group
2023
£
5,318
5,613
1,054
(198)
2,900
14,687
_£ _

14. STATEMENT OF FUNDS

DESIGNATED FUNDS
Digital Transformation
RESTRICTED FUNDS
Tudor Trust
Disrupt Foundation
Trust for London
Ministry of Justice -
AdviceNow Guides
Nuffield Foundation
Oak Foundation - TFL
Other restricted funds
SUMMARY OF FUNDS
Designated Funds
General Funds
Restricted Funds		 Brought
Forward
2024
£
-
Nil
£
10,100
-
6,270
-
-
8,588
-
24,958
£
-
47,802
47,802
24,958
72,760
**£ **		 Incoming
Resources
2024
£
-
Nil
£
34,875
10,000
33,000
67,322
8,889
22,500
-
-
176,586
£
-
262,375
262,375
176,586
438,961
**£ **		 Transfers and
Resources
investment
Expended gains/(losses)
2024
2024
£
£
-
65,000
Nil
£
65,000
£
(38,508)
-
(10,395)
5,781
(39,489)
2,319
(67,322)
-
(9,673)
784
(21,073)
-
-
-
-
(186,460)
£
8,884
£
-
65,000
(148,568)
(73,884)
(148,568)
(8,884)
(186,460)
8,884
(335,028)
£
Nil
£		 Carried
Forward
2024
£
65,000
65,000
**£ **
6,467
5,386
2,100
-
-
10,015
-
-
23,968
**£ **
65,000
87,725
152,725
23,968
176,693
**£ **

17

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the period from 1 July 2023 to 31 March 2024

14. STATEMENT OF FUNDS (continued)

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

COMPARATIVE 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
34,846
108,098
£ 		Incoming
Resources
2023
£
48,500
44,000
12,570
29,000
-
134,070
£
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)
(151,651)
7,693
(435,859)
£
Nil
£		 Carried
Forward
2023
£
10,100
6,270
-
8,588
-
24,958
£
47,802
24,958
72,760
£

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Funds
Designated
Unrestricted
Funds
Funds
2024
£
£
Net current assets
65,000
87,725
65,000
£
87,725
£
2023
£
Comparative analysis of net assets
87,725
£
47,802
_£ _		 Restricted
Funds
2024
£
23,968
23,968
£
2023
£
24,958
_£ _		 Total
Funds
2024
£
176,693
176,693
**£ **
2023
£
72,760
_£ _

16. RELATED PARTIES

There were no related party transactions in the period.

18

LAW FOR LIFE: THE FOUNDATION FOR PUBLIC LEGAL EDUCATION

NOTES TO THE FINANCIAL STATEMENTS For the period from 1 July 2023 to 31 March 2024

17 COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted d
Total
Unrestricted
Funds s
Funds
Funds
2024 4
2024
2023
£ £
£
£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
122,304
26,731
Charitable activities
316,657
239,720
Investments
-
-
TOTAL
438,961
266,451
EXPENDITURE ON:
Charitable activities
335,028
284,208
-
(17,757)
NET MOVEMENT IN FUNDS
-
(25,450)
TOTAL FUNDS AT 1 JULY 2021
72,760
73,252
TOTAL FUNDS AT 30 JUNE 2023
72,760
£
47,802
£
Net expenditure		 Restricted
Funds
2023
£
-
134,070
-		 Total
Funds
2023
£
26,731
373,790
-
134,070 400,521
151,651 435,859
(17,581) (35,338)
(9,888)
34,846		 (35,338)
108,098
24,958
_£ _		 72,760
_£ _

19