REGISTERED COMPANY NUMBER: 01294090 (England and Wales) REGISTERED CHARITY NUMBER: 1146239
BRENT COMMUNITY LAW CENTRE LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Berringers LLP Chartered Accountants Lygon House 50 London Road Bromley Kent BR1 3RA
BRENT COMMUNITY LAW CENTRE LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 March 2024
| Page | |||
|---|---|---|---|
| Reference and administrative details | 1 | ||
| Report of the trustees | 2 | to | 3 |
| Independent examiner's report | 4 | ||
| Statement of financial activities | 5 | ||
| Balance sheet | 6 | ||
| Notes to the financial statements | 7 | to | 9 |
| Detailed statement of financial activities | 10 |
BRENT COMMUNITY LAW CENTRE LIMITED
REFERENCE AND ADMINISTRATIVE DETAILS for the year ended 31 March 2024
| TRUSTEES | S Canning |
|---|---|
| T Stephens | |
| R J Ali | |
| D U MacCraith | |
| M Patel | |
| COMPANY SECRETARY | N Adams |
| REGISTERED OFFICE | 12 Greenland Road |
| Greenland Road | |
| London | |
| NW1 0AY | |
| REGISTERED COMPANY | 01294090 (England and Wales) |
| NUMBER | |
| REGISTERED CHARITY | 1146239 |
| NUMBER | |
| INDEPENDENT EXAMINER | Berringers LLP |
| Chartered Accountants | |
| Lygon House | |
| 50 London Road | |
| Bromley | |
| Kent | |
| BR1 3RA |
Page 1
BRENT COMMUNITY LAW CENTRE LIMITED (REGISTERED NUMBER: 01294090)
REPORT OF THE TRUSTEES for the year ended 31 March 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's principal objective and activity is to provide legal advice to the residents of the London Borough of Brent. Its fundamental aims are to provide free legal advice and representation for the people who live or work in Brent and surrounding areas.
This will be achieved by:
(i) The provision of high-quality specialist legal advice in the areas set out in our governing document; (ii) Encouraging participation in governance of the Law Centre;
(iii) Improving clients knowledge of their rights through education and policy work;
(iv) Ensuring a strong and sustainable Law Centre for the people of Brent and the surrounding areas.
Public benefit
The Trustees consider that the objectives and aims of the charity described above enable it to meet its obligations to the Charity Commission to deliver aid and assistance to the residents of the London Borough of Brent and the surrounding areas.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The Law Centre has been delivering legal advice services through the local Brent Advice Hubs based in local libraries across the borough. We have collaborated with the Camden Community Law Centre to set up a new entity, Northwest London Law Centres (NWLLC), to improve the strategic delivery of advice services across northwest London. This forms a key part of our future plans described below.
FINANCIAL REVIEW
Reserves policy
The Trustees continue to hold an excess of income from the sale of its building in 2020. This will be used to facilitate the delivery of services in Brent through NWLLC.
Financial position
The Law Centres Incoming Resources amounted to £144,989 (2023: £9,347) of which £Nil (2023: £Nil) was restricted. Outgoing expenditure on charitable activities during the year was £36,465 (2023: £44,201). Governance costs amounted to £3,675 (2023: £3,500).
This resulted in net incoming resources of £108,524 (2023: £(34,854)). At the year-end, restricted funds amounted to £Nil whilst unrestricted funds were £469,594 (2023: £361,070).
FUTURE PLANS
In the last year trustees approved the formation and registration of North West London Law Centres (NWLLC) under Company No 13903795, a holding company which will currently include subsidiary charities the Brent Community Law Centre (01294090) and Camden Community Law Centre (01854266) as members. The NWLLC was approved as a registered charity under number 1199935.
As part of this change members of the Law Centre approved governance to the governing document so that NWLLC becomes the sole member of Camden Community Law Centre. As part of these changes the Brent Community Law Centre will continue to operate principally under the direction and management of the NWLLC.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
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BRENT COMMUNITY LAW CENTRE LIMITED (REGISTERED NUMBER: 01294090)
REPORT OF THE TRUSTEES for the year ended 31 March 2024
The principal activity of the company during the year was to begin to rebuild with the help and assistance of neighbouring Law Centres to provide legal and other advice services to individuals living or working in the London Borough of Brent.
The company was granted charitable status on 5 March 2012 and commenced its activities as a charity from 1 April 2012.
Recruitment and appointment of new trustees
Trustees are recruited via the Annual General Meeting. Induction and training of board members takes place during board meetings and training courses.
Organisational structure
The company is controlled by a Board of Directors who are independent and receive no renumeration for their involvement. Day to day management is delegated to the Director. Individual areas of law are practised and supervised by suitably qualified staff. Currently, legal advice is provided by Harrow Law Centre and Camden Law Centre.
Approved by order of the board of trustees on ........24.05.24..................................... and signed on its behalf by:
........................................................................ Sean Canning S Canning - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRENT COMMUNITY LAW CENTRE LIMITED (REGISTERED NUMBER: 01294090)
Independent examiner's report to the trustees of Brent Community Law Centre Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (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').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as 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
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:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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.
Ricky Hutson BSc FCCA ACA The Institute of Chartered Accountants in England and Wales
Berringers LLP Chartered Accountants Lygon House 50 London Road Bromley Kent BR1 3RA
24 May 2024
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BRENT COMMUNITY LAW CENTRE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2024
| 2024 Unrestricted Restricted Total funds funds funds Notes £ £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 1 - 1 Charitable activities Provision of legal services 11,009 - 11,009 Exceptional items 133,979 - 133,979 Total 144,989 - 144,989 EXPENDITURE ON Charitable activities Provision of legal services 32,790 - 32,790 Other 3,675 - 3,675 Total 36,465 - 36,465 NET INCOME/(EXPENDITURE) 108,524 - 108,524 RECONCILIATION OF FUNDS Total funds brought forward 361,070 - 361,070 TOTAL FUNDS CARRIED FORWARD 469,594 - 469,594 |
2023 Total funds £ 1 9,346 - 9,347 40,701 3,500 44,201 (34,854) 395,924 361,070 |
|---|---|
The notes form part of these financial statements
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BRENT COMMUNITY LAW CENTRE LIMITED (REGISTERED NUMBER: 01294090)
BALANCE SHEET 31 March 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| CURRENT ASSETS | |||||
| Debtors | 4 | 9,401 | - | 9,401 | 5,000 |
| Cash at bank | 466,063 | - | 466,063 | 498,035 | |
| 475,464 | - | 475,464 | 503,035 | ||
| CREDITORS | |||||
| Amounts falling due within one year | 5 | (5,870) | - | (5,870) | (141,965) |
| NET CURRENT ASSETS | 469,594 | - | 469,594 | 361,070 | |
| TOTAL ASSETS LESS CURRENT | |||||
| LIABILITIES | 469,594 | - | 469,594 | 361,070 | |
| NET ASSETS | 469,594 | - | 469,594 | 361,070 | |
| FUNDS | 7 | ||||
| Unrestricted funds | 469,594 | 361,070 | |||
| TOTAL FUNDS | 469,594 | 361,070 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) 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.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on .....24.05.24........................................ and were signed on its behalf by:
............................................. S Canning - Trustee
The notes form part of these financial statements
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BRENT COMMUNITY LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
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.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
3. EXCEPTIONAL ITEMS
The exceptional items included within 'income from charitable activities' relate to the reversal of provisions in connection with legal aid disbursements and associated costs that was made in 2017. The Trustees have considered the passage of time that has elapsed since the provision was made with reference to current statements of account provided by the LAA and now consider the likelihood of these costs ever being due to be remote.
continued...
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BRENT COMMUNITY LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2024
4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other debtor VAT 5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Bank loans and overdrafts (see note 6) Trade creditors VAT Other creditors Accrued expenses 6. LOANS An analysis of the maturity of loans is given below: Amounts falling due within one year on demand: Bank overdrafts 7. MOVEMENT IN FUNDS At 1.4.23 £ Unrestricted funds General fund 361,070 TOTAL FUNDS 361,070 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 144,989 TOTAL FUNDS 144,989 |
|
|---|---|
continued...
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BRENT COMMUNITY LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2024
7. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.4.22 £ Unrestricted funds General fund 395,924 TOTAL FUNDS 395,924 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 9,347 TOTAL FUNDS 9,347 |
Net movement At in funds 31.3.23 £ £ (34,854) 361,070 (34,854) 361,070 Resources Movement expended in funds £ £ (44,201) (34,854) (44,201) (34,854) |
|---|---|
8. RELATED PARTY DISCLOSURES
Other debtors include an amount of £5,000 (2023: £Nil) due from the charity North West London Law Centres in which Thomas Stephens a trustee of this charity is also a trustee.
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BRENT COMMUNITY LAW CENTRE LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2024
| INCOME AND ENDOWMENTS Donations and legacies Donations Charitable activities Legal Aid & Costs Recovered Exceptional items Total incoming resources EXPENDITURE Charitable activities Insurance Sundries Legal costs & disbursements Publications & subscriptions Computer expenses Legal & professional fees Accountancy & bookkeeping Storage Bank charges Support costs Governance costs Independent examination Total resources expended Net income/(expenditure) |
2024 £ 1 11,009 133,979 144,988 144,989 952 - 11,492 - 1,814 15,523 - 2,863 146 32,790 3,675 36,465 108,524 |
2023 £ 1 9,346 - 9,346 9,347 952 81 15,741 35 491 20,671 880 1,411 439 40,701 3,500 44,201 (34,854) |
|---|---|---|
This page does not form part of the statutory financial statements
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