Ctynparry rryi5tratl nurnber. 08151033 Charity rewstraiion number: IIS1243 Ealing Law Centre IAtornpary lirited tyguar4rteel Report ind Fimrthl Staitymnts frythe Year Ended 31 Marth 2023 Field Sullivan Lirniied 9 Hare & &llet Aoad 81ackheath SE3 OR8 11111111111 •A(IXBAIW' 2211212023 COMPANIES Tr+OUSE A23
Ealin8 law Ce Refefence and Adfflini5trau¥e DEial Trustee5' Aeport Ito8 Independent Ex•fflift*s Report 9tolO Ststement of fiTran¢ial Attimtses li ealanre sheet 12 Statement of Cash Flows 13 Notes toihe Rnanoal Statemerts 14to26"
Referen¢e and Admlnlstratl¥e L)etails Ch* RKhard Gowthon>e Jafte Batakn• RKhard Gowthorpe Nesar Khan Adarn Pardiiiton Puji P•tel Abllail Sayagh Kareena To CharltyRqlstratfan 1151243 08151033 The charity irlcorporated In EAand and Wale Hanwdl Comhxmity Library Cherinetsn Rd Lpndon 3HL 1ndopweRt examlmr FIEld Sullivan Umited 9 Hare& &llet Ro•d" Biackheath SE3 OH8 Page I
Earl Law Centre The tntstees. who are directtys for the of comwny LThT. present the annu31 report together wfth the finandal ststernents Ot the tharitit4È compofiyfrjr the ytrerth 31 Wr¢h 1023. Ealin¢ Law Centre 15 CDnstituted as a Clity and a Comwny GuaranteE. rtpstered Tth the Charlty Cornrni5y¢fj on 14 Mirch 2013. The YEar ¢fftrÈd by these )e¢ntS is therefore tht Ch•nW$ 10th full year of ptratior+. The Trnstees who hehj office during the firiancialyearare sa on pale l. Trustees are eletted at the Law Centre's Amual Gentral MeetinL Trustees ère both directws of the Companyand Tru5Eees of the Charity. Trustmsand gffk•rs The trustees and offitS5 dvrmytheaT aTrJ sir*ethe ¥tar end were •5 fol0.. Trustees: Jane 6atslona "thard Gowthwpe Nesar Khan lappoinied 12 Deornber 20221 Adlm Partkn8ron Pula Patel A41 Saya8h lapwinted 12 1)ecember 20221 Kareena Talwar Petef Bartfam (resid 12 DEcernr 20221 Kalwant Grtwal Ire54ntd 2 July 22) Je Jarre5 Irey8rnd 12 Oe(wnbEr 20221 Sue ja15 Irewed 12 Dethber ZQ21 E•limi Law Centre work5 closety with other thl Wlary orynisa1wy to 5UPPOrt the development of an effective neh¥ork of ath'tt seYvice5 for thÈ peOe of EilinK. The Law Centre employs staff to Prrfde legal and otherserwces. and also befttfits from the wofk of volunteers. to whom we are vÈry grateful. We are tspecsallv Indebted to the ¥olunteers and steeriftg 8roup who have tranSfOrd H3nwell Community brary into suth a vibrant communlty space durfng the £fNrse ofthi5 fifi31 yw. P•8e 2
EallnE Law Centre Tntstees, Report Obletts and a¢li¥ttl Ealing law Centre e$t$ to th¢k unmet legal red. M5 principal tai1 is the k¥0¥100 of legal adwce and assistance to people in red.m4inty. those jIng wworkn"r¥ Fn the LtsThlon Borwkn of Ealin The Lavi Centre aims to rdieve po¥erty, JffenS and dreSs. to advance the education of individuals and cornmunlty oreanisati)ns ¢n le1 i55ues in the area of %Kial law. and to woik with other tharitles to advance charftable wryh)ses tthth are beneficial to in need Ir¥in8 w working wthln its area of operation. Ealing Law Centre wa5 set yp to fill an ad¥ice desert in the London OUgh ol Ealin& As we have corne oui of the Covid pandefflie we have been 5etVlnÈ Into our role running and being in Hanwell Community Libr3ry_ We •re proud that the library is a hub for eommuntty irtNTbes and idvice. ChJr tria team help make us as accessible ax prf5ible to our local community. Our main challenge rernains lack of capacity to take on all the Se5 that a needed. Wrth ihe Cts%t of trwn8 tri5is hitbnl our dients hard wt are ocutely awart thit we are ofte Lfftabk to meet demand. Wt remaln uJnnrtted to maknngthe Law Centre and the 1 library sp•cv welcornlni and invitkng forthe Ioul ommunity. We airn to prowde ex¢Ellent speeiafist le841 4th1. to makt 5vre those who are digitally ¢xduded are supported. to help to nav4ate complex bureaucratO£ tern5 and empower the comrnuntty by sharing knowled about their le8al nBhts. The library itself. run by a ol kxal volunTrers. is ke•n8 opEn a cuhuTrl •nd essential resource lor the cornmunity. OLtr ¥lsloft fty the Law Centre e5 kat the heart Olihecornmlty withln the conte¥r of the cornn¥Jnlty In>rary. Alms and oble¢ths Our •ms and oblectNe5 are t l. Increase ac$$ to justy¢¢ fw lo(al ¢DmrnuTrity wlmirity in the areas ol imffl4ir¥tH)n, weifa rights law: 11. Manage a thrrling community tlbrary Space the assistance of¥dunt¢ersfrom the local communlty, 111. En8agÈin p3rtnershlp work and influence policy• IV. Combat digital Exclusion by supportini the ca1nfflun1tyth ¥c¢ewrq ¢)nline semtts: V. Develop 5errices in additional areas af lawfèmity Ind employment where funding opportunltles allow.. Vl. Engage the local comrnunity through our work at the (•ty lilyary in thr rights and improving ¥£e5S to justScÈ.' Vll. Train and de4elop the 8tftvrati of sttciilpJ5bce In planning the Chafity's aclmties lor the year. tht Twrtees kÈep in mind tht Charity Commission's gyidafi¢e. The Chaty airn5 to wovide $ serw£es to people ¥tho are in need of them. regardless of personal back8round, hith, gendef or personal circumstances. and welcomes volunteers and staff on the same basis. We belie¥e thls phi1950phy of opennw io all enriche5 everyone thrJh the 5hartn8 of the skills. aptitudes and life experiences of our sern usws an41 tffjlunteer5. There Is In approwiate induttion procedure fry new Trusteeg whith 15 designed to enroufa8e. enthuse and sutt•bty equip PeOe who hfft no previous knowledKe abtyjt the formalitie5 and Customs associated wilh Sen8 on the Board of i vUntsry ornIs40n. Paue 3
Ealing law Centre Tntstees, Report Rlsk mah¥ement The identification of potential risk and Pl to rnanage ihe ocrurren(e of risk an inteyal part of work plan5 for all the law Centre's artrythes and the risks facir organision a reviewed regu13rty a5 Part of the 8D•rd's onEoing wort frffisequentty. the major risks to whKh the Charity 15 ewjsed. 05 erttled by the Trustees. have been ind •¢tions h•ve been tsktnto mititatethose risk> Publirbenefit in pJannin8 and the delrffjof tsf ELC'S Trustees have comled with their duty to h•ve due rrfarf to the1u•Th¢t an publi¢ benefit published by tho Charity Cwmi¥ion and consider that the char exists for th• purpose of PU1£ benefit as defined In Sectlcft 4 of the Charifies Act 2011. Re%lew oftPyear3011-1023 We rontinue to see the impact on our clienr5 01 public 5er¥kes cut% la¢k of arce55ibilty ol seNices diwal gatrkeepin8. Many of our ¢lients art dwtsity eAduded often tmth English as a second language and continue to stru88le to find any way to meingl enforce their rilhts. We aim to Use the law as a tOCl to improve clienV5 situations a5Si5tin& to access suitable Kcommodation. re8ulatt5 Statkts and obt•ifi benefits to whith they are entitled. The nature of crises seen by staff ha5 deepened and is often coupled with poor rnentèl health. airn to work holisticalty writh our clients and the ongoing limitatn$ of wl abd fundin8 OTE thident. We wi continue ¢0 work to bring in gTanlS that ¥Jill a5SiSt 115 rtsokn"n8 a 5egal from the outSEt. ObledlwsaDd a(Il¥llle5. IAng the tour5e of th2 year the Law Centre opened 1887 cases and enquiries. 212 new cases were taken on. Thls Is in addition to cases whKh were onlthw at the start of the fffianaal year. We have a55iSted client5 of tsvtr 85 nationalitie5. The Law Cenire provides specilL%i use wtyk in the artas of H¢)uwn& Immwation and Welfare Right& Specialist legal Casewo In174 preparation. and representation at court 15 cruaal to enforce our clients, riEhts. We have leEal old contyart5 in >IDUYn& IMInration and wearE 'ghts. In addition to 5peoalist casewth durioa the past financial year we continued to de¥dop our trièKe and rrisis navigatW 5ervice& Our triaBe seM¢es airn to prevent th05¢ who need Wl adwce from lfi8 Iosi in the systm note however, they are not a reF4aoment for spetialist legal •dce and represenration. The highest area of demand continues to be for special1 hOUnE SeOrk. We also continue to provide Second ti¢r ad¥ice lo •thEr local agencies including Cra44t the debt adv £h¥iity. We take rtferrals from a de range of SQYfies Sncludln8" Social Workefs. MPS. and leathers. We also provided trainin8 Sessions on Ealirw Council's allocalions scherne and rent arrears for local grjp5. During the course of this year we unexprrtEdly obtained some wntinuatiofi funding from the Horne Office whith allowed us to continu¢ uur WDrk with wlnefable EU55 dients. Tht5 helped as assisi ¥wlnerable dieTrts to mèke late applications to the EUSS sertlement scheme. We at%0 devebped applications for Exreptional E05e fvnding under Le8al order to 5UStain tIMs thi5 fundiDKstrem condLthd. The 1rnrn18rntion team obtained lundln# in pamership Wilh Worth Kenyn8tDn Law Centre to prov4le Immigrati advice to rough 51eEpers in the borough. As a reyjlt ol ths additional funding we met our aim of increawnl our ieam In lrnmyation wth the additional uf an jrnmiiratir caseworker. Pale 4
Eallnc Law Centre TNstees' Report We tontlnut to in part1mP with other IleS in the bor0h. Tht Help throu6h Cri515 contlnued to prode vraparound supwrt at the foodbank and at 8rentFoid Caunty crL This i4 a m¢xlel that ha5 been replic3ted byother Law Centres and we remain proud of this holistic approach to advice. Ftsndingihis a5FeLt of our work wher• the grant end5 in January 2024 will be a priorlty forthecomirwyear. Our Trustee5 reco thi di8ital eAclu%on ts often a barrter th seekint IEgèl ad¥ite forthe most wlnerable in our mmunlty. We are wcthn8 In partnership wrth Ealing st(e and G0&40 in delNfering a Greater Lcndon AuthOrity'Adee in the Community Proie<V 4$5isbne dients usin8 online fcKm5 to access houyng and bEnefft 5er¥ices. In terms of finantyal benefft5 to our dients of the Law Centres. artbwlies on cases d05ed in this financu11 ye•r, we gained E332,044 in linantial beneffts. Thi5 indudts lump stsm payments of berfrtS and on8olngenfftlemen Recfuitment aftd rotsntion of specialist rtaff Ternèins * probleffl for Law Centres. This yea¥ we saw proeTe55 in this area when we were able ta retain our Jusiree First Fellow TraineE 15 a H<¥un8 Solititor. Our W¢ltare 8enefits Caseworker h45 alw tr055 Irained now in Imrniyatlon work and w35 successhjl in applwng for the Social Welfare Sollc5tOT5 Qualification Fund whi¢h 111 albw him tg qualify as a SolKitty usirq the new Sollcit¢Ys Qualifitation Exarn reIe. We aim to irain our staff ift all areas ol law at offered at the Law Cenire in order to pro¥lde a person centered rather thaTr subied wcific way of workini. During the coyr5e of thi5 financial year. also reuuited our new finar+ce wlxker which has helped greatly writh day tv runnin8 ofthe Law Cwtrt. 50 far •s coneern5 acti¥ities in the cornmunity Iibrory. the fibrwy is now open 27 hour5 3 week with the ass5rtance of over 68 attive ¥olunteEr¥ We wmsh io thank ¢wr amazing team of volunteers Witht which we would not be oble to provide these 5eNces to the cvrnrnuntty. Re8ular attmties book dybs, stw time, sthoDI visit5, rocal ory displav. scrabble, shared readin& crnft zroups and a VY•uth 8roLZP. Thtse idivrties are all faolitstEd by volunteef5 who are wondÈrful supported by our libr3ry developmEnt tHorker. We wtsh to thank Dur library steerin8 crovp fortheirLthnBthrne. support al commitmEnt to the ilbrary. The Trustees also $h to than our funders for their continued supwt ftythe law Cehtre. The Statement tsf Fin*n¢ial Acb¥itie5 for the yeèi isset outon pale 8 of arTrts. Sumrnary otkry polnts The 10th year ol Earing Law Cenlre year continues to have its core ser¥ices funded frorn grants. donations and fee5 eamed through its Legal contracts in HousifTrZ and ImmiEratiOn and Weffare Benefrts. Pale 5
Ea1 law Certrn Trustees, Report Breakdown of Income • Giant Earrd ierdl inttr An aNasiS of the Grant Funder5 are 51wn in the folkn¥iw chart fjLA Ealirq Meiicap i I11 A8Chariiabl2 Tr 20,( HvJe OffKe. EUSS 31.2Y Lon1> Le8 5LVWrtYru • lo.0 Ea4n8 Trian**llltsary 24.611 Aleo & cfvery • 1.010 Le8al El•t7n F(wnd•rith knstice ffirsi Fellowthp 48.281 North Kengwon LawcwNe s6,175 Hanwell Pairnethp 1 185D Ea11& TrhiwJthJCVS 32,b28 ioThth)n Lè8¥ SwwrtTruy EZ 2Q 350 Pa8t 6
Eallry i•w Centre TTUStees' Rewt Work In £65,239 of the incorne 1£576.1521 shwn in EIC5 accounts Is Work in Pro8ress' . Il% of the total. Th15 is incorne tp be r¢cti¥ed in rash It some poiht in the futurE. rèthev than hèvinBtsnpbtyarnived in ihe bank accouni. This 15 * important way in vthtth a Law Centre differs from most Wher charities . thelr actounrs c•n sutgest that their finatxes ire signifirantfyt healthier than is actualty the case on a dattrday basls. Th6s Is a fattor whKh needs to be bome In mind by went14 dohgr5 and an irffeie5t in osses5mg Chaties. fiNla1 performance and need5. To •n5ure ihat ELC has sufficlent worliry capital, the Tnst polKV IS to build its reser¥es to the polnt where they to%r 6 months. oper•tins The of reser4Ys has infftased thriw 2022-23 - fr(Mn Q12.187 to £260.812. The trustees Iwho are also the ¢h"torS ol EalinE law Centre for The purposes of company lawl are responsible for preparTng the trustees. report and the financial statements lfi •cr¢YdarKe with applicable L7w bnd Ufiittd Kingdom Accounting Stan¢Jards Iunited Kid0M Generally Accepted Attountir¥ Praciitel. indudift8 FR5 102"The Fsnancial Reporting Standard •pplicable in the and Republic of Ireland". Cornpany law require5 the trustees to prepare fnaA£ial staterneTrts for eKh finaral year. Under company the trustee5 must no¢ approve the finanu•l 5tstements unless they are sattsfied that they 8ive a true and fair view gf the 5t?te Df affairs of the charitsbje company and of ihe incornin8 Te50ur£es and applicatton Of re5uur£es, induding hs Iorne and expenditure. of the tharitabfe company for that period. In preparing these financial staternen the trustees are required to.. selert suftable accountini pd(cl and applythern conyrtenty, obseivE the methods and prirKiples theCharr(ies SORP. make judgefits aThd estimates thèt are reasonable and prudit state whether applica¢ a¢couniing dindard% ¢omprising FRS 102 have been Idlo4%td. Subject to •Av rnateri41 departure5 disclosed and explained in ihefinancial sktements.. and prepare ihe fthancial statements an the 8ein8 ccncern y$ unle55 it is inappr¢iprkate tp pre5urne that the charitable company will contlnue in bne$s. The trustees are responsible fr¥ keepi proper 4ccountin8 rerords that can di5dose ryth reasonab accvraty any time the financial positiC of the charroble company znd enable them to ensure that the financlal ststements comply with the Companies Art 2£. They are also respon%We for saleguardlng the assets of the tharitable ¢ompany and hente for takirq reasonable step5 for the pre¥entlon and derection of fraud and other irregularftses. The trustees are re5ponwble for the maintenance and rntwtyof the corpor•te and finantlal irrfDrrnition included on the charitable cornpany's *bsite. Legislation go¥emin8 the yeparalion and dissEmination of financial 51atements fflay differ f¥om legislauon in other jurisdirtions. Srnall rompanles pron 51at¢fflert This report has been prepared in actordan with the 5rnall ¢pmpanies resime under ihe Cornpanie5 Act 2cl.
Eallnc Law Centre Trtle¢S, Report The annual feport wasappr(h*d tythe trustees ofihe th•rityw 12 Oe¢embei 2023 signed on its beh?bY.. Richa Gowthorpe Chalr 3Trd trustee Pa&
Eallng Law Centre IndependeTrt Exarnin$ Report to the trustees of Ealln8 law Centre Ilhe coMnY,> I report to the tharfty trustees ltho we also Dlrerttrs for the purpose of comparylawl on eJ7mination of the a¢UntS of the E31ing Law Centre I'the Charlble cwrtpanrf) for the year ended 31 Marth 2023 whlch comprisÈ theststement of FinarKial P£ti¥le5 the Balanceshert and rebted notes. 1126 This report is ma4Ye solefy to the charitys trustees. as ¥ body. in ¥cordance wilh Section 145 01 the Charibes Act 2011. My work bas been undertaken so ih•t I mighl slate to the thantls trusttes thDse matteT5 1 am required to stale to thern in this report and for no other pur[. To the fUl$t etent permffted by Liw, I do not accepr or 455urne resPOD5ibility to anyMe other th•n th¢ tharity •rMJ thp th4rbty5 tsUStte$ 4 a bDdy. for rny work. fDr th15 report. or for the wnion51 havelrned. ftewnsibllStie5 and b•sii ol wart As the chèrity's trustees of Ea11 Centre avt re5ponyble for the prepardtion of the accounts in •¢cvdance w7th the reqTeMents ofthe Companits Act 21XJ6 Itt). Hawnt satjsfied rnYse that the accounts ol Ein8 Law Centre are not required to be audited under Part 16 of the 2CQ6 A£t and are olryiblÈ lor IndÈpEThdErf examination. I repNI in respect of my examination of your thaiiW5 aCCnts as carried out under 5tttiDn 145 of the Cliarities Act 2011 1.the 2011 Act'l. In carrying out rny e¥afflinat%on I ha¥e lollowed the ThIEuion5 UiVEn by the Charity Comrniwon undEr sedh)n 14515Mbl of the 2011 An IndependÈnt ex•miniti¢n does In lathering aN the e¥ldeKe that would be wulred In an audit and consequefttty does not Cts¥Er èll the rnatters that aTh auditor consider5 in 4¥ iheir onOn on ihe financial ststements. The planning aTrJ condud of an autlit ettes tht limited auur4ntÈ that afi independ¢nt examination can prawde. Consequently l express no opinion asto whether the financial statements PTeseni a'true and lairf tW )d my report ¢5 limited to thosespedfic mallers set In the kndtpendefit exominerfs statement. Independenie¥amlneVs statwnent nce Ea11% law Cetre's 8iess inton excEeded £250.(J)) your examiner must be a ffember of a body Ited in 5e¢iton 145 of the 2011 Art. I ctrnfimi that l am qualtfied to undertoke the exarni1•on because l am a member of ICAEW. which is ont cf the listed bodie I ha¥e tumplttrd my examin•tion. I th* no matter5 corrÉ io my attentlon ift connection th the examination giviw rne cause to belie¥e'. l. accouTrtN)8 records were not kept in re5pert d Eafjng Law Centre a5 required by settion 386 of the 2006 Act., 2. the accounts do notattord with those records." or 3. the a£ci)unts do not comply with the accounting re4uiiements pf settion 396 of the ICh)6 Art other than aftv requiremeni thar the a¢<ounts p¥t a 'true and fair ¥iew' which is not a matter ¢or$sN1ed ès pèrt of an dependent examinatn.. or Page9
Eallw Law Cefitre Independent Exanwn*s Report to the trustees of Ealin8 Law Centr• I'the C•ny'l 4. the accounts have not bten pPared In xtordante wrth the fflethods and wirKtples of the ststert of RKommended Pradicè for accounti ind rewtin¥ by rhanUe5 aw4icable to ch4ritse5 preparfn8 their aciounts in accwdance th the Finan1 RepwbnB Standard appSKable In tht UK and Atpublic of Ireland (FAS 1021. I ha¥e no concerns and have come ¥ross tho othEr m4tter5 ronnertion wrth the exarnination lo whith atttfttlon should be dAwn #Ithis report in orderto onawe a proper uDderstaTrdingof the attountsto be retthed. Timathy Sullivan Field Su11? limited 9 Hare & Blllet Ro•d 81ackheath SE3 ORB Paee 10
Total 87Jg9 219)Yl aL7 151.jn 25L171 IS47 574591 24t5n 471m3 tJn.9151 IJ5VJM 15X9YI 1261fi7J) 1239.3fy)) TolalexpEDd 5X¥Ji 121. I4•7 N•t IrKorf(txptnthlLYEJ 47.EOI 119.J051 11g.lQSI V1187 Z21.l•7 241J91 2£?. 121.Lg7
Eallftc Law Centre (Roaistrallon number: 08151033) Balance She•t as at 31 Matth 2(A3 Flxed assets Taftgible assets SJ76 9.228 Current assets Debtars 13 150597 165A48 155.990 168.679 cash at bank and In hand 14 316.445 324.669 CreOtor5: Amoufits onpye 155,6331 1111,7101 ciirrErt 260,812 212.959 Net assets 267.788 222.187 Futhds olthe ch¥llr. Unr85tr1d8d kn¢offlefv•ds Unrestritted funds 267,788 222,187 Txal Iwds 17 267.788 222.187 For the flnan¢kil year endini 31 March 2023 the charlty was entitled to exemptw from audit under section 477 of Ihe Compènie5Act 211)6 relatinBt0 5m411 companie5. Dirertws. re5ponsib¢lities.' The fflembers have not required the (ritY to Dbtain an atsdit Df Its occouhts for thE year in questioD in a¢cord•n¢e with serti¢h 476: and The direttors acknovlledge their responsibilities for the fequlrements of tht Act with respea to attounting recotds andthe wepar3tion of a£coun The finanoal stateinerrts on pa8es 11 to IS Wert •ppro4d ty the trts5te2s. aThl autht*lsed tor ksut on 12 De£embw 2023 and Stoned on their behalf by.. Flichard Gowth Chalr and trustee The ftDtes on pages 1410 26form an hteEral part of these finanual 5tstement& P¥Ee 12
Ea11 law Centre Staternent Cash Flows forthe Year Ended 31 Marth 2023 2022 Netcash Incell¢XpendIl1eI 45.ffll 119.1051 Oepre(iation InbEstmeni incorne S.159 14401 4.880 17) 5a320 114,2321 taprE•l Decreasellincieasel in debtors Decrease in creditofs 13 5.393 110,0161 146.0611 165.1411 13.7891 18331 Oecrease in def¢rrÉd incorne Net cash flcr*s frorn aper4tin8daiwitte5 13641 183.99SI Caih fl¢Mlroffl in¥e5tlng a¢d¥ltles Interest recei¥able and similar fftCDmÈ Purth•se of faryble fixed assets 2,9071 I2.4) Net cash fiow5 frorn in¥estlryackntiEs 12.167 .4631 Net decrelse in coshand eqUh1aTrts 12.8311 186,4581 Cash and cash equNalents at l April 168.679 255.137 Cash and cash equivalents at31 Mar¢h 165.848 168.679 . Air uf the cash Ih)ws are derfved from c0ntlnul0pwatIonSdvrtThB the al tsvoperiod The note5 on p¥ee5 14to 26forffl art wrtofthese finanu315tatefflerts. Pay 13
law Centre Notes to the FhHncial Statements for the Year Ended 51 Marth 2023 I CharltyStat115 The charity 15 limited by guarantee. irbcofpNaTrd in Eneland ind Wales. and rtybtquently does not have share rapital. Each of the tsurtees liable to tontrftrArte an amouNt noi eiceedinl £1 toward5 the 85sets af thE tharry in the event of liqtsidaoTh. The 3ddre5s of its rEgi#ered olllce Hanwell Community brary Chrin8tt>n Rd Hanweu London V17 3HL These fina31 statements wue authorised fty $Sutthe tru#Èts on 12 D¢cembÈr 2023. Z Ar¢rtIn1 polkl Summary olsWffEant KCountit¥ potl¢i¢s •d k¢y a¢touAttn¢ estirn The princip•l 4ccouniig policies applied in the prep3F3von olthese finafKiiI 5t4tefflerrt5 are set oui below. These &x41cles have been consiStEnthf apklled to all the years presented. unless othee slated. Statemerf ol tynpllance The financval statements bÈÈn Pftpared in aetLvda with and by Charitles". Statement tsf Recommended Prnctice applicab to thadiiEs prewm8 iheSr atwnts accordar¢(è ivirh the Financial Rtportine Standard applicaNe in the UK and Repiibllc ol Ird8 IFRS 1021 leffetpve l J•nu•ry 10191- Ichadties SORP IFRS 1021- S¢cond editth ott•ber 20191. the FuA¢FaI Reportini Sttndwd applicawe In the UK and Republic ol IreJandlFRS 1021 £ynptywith the Act 21•]6 and tharitle5 Acl 2011. 0*$ olpreparatlon Ealing Law Centre meets the definftfon of a public benefft entity under FR5 102. Asstis and lialy"lities are inthllv rttoiThised ot historical cost Dr transact Tdue lesS otherwt5e stated in ihe Yelevant aCCDuntinll pjlicy notes. The trustets (LSIder that there are no rrotwial uncertaint$ aboul the chaHty'5 abilrty to contlnue 85 a concern nor arsy 5i8nific¥nt areas of uncertaintythat kn the£atrwnivalue of assets by thtcharity. Paze 14
Eallry Law Cefttre 'Notes to the FiMn¢ièl Slalements lorthe Year Ended 31 Marth 2023 Jud¢ernents8ftd ktysourte5 ufKertakbty l• the¥pplie•tionol.the than5 a¢¢ountfjnz po]Kies the4"e£traffe reQred to.nmke NdymEnts. E5t¥iiates and assumption5 the affloufftof assets anL¢ fTrat•"l1l thBt are not readity apparent Irom other sourtts. The estimatES ond i55ocied a¥s¢JmprS are ba5eO on huton(al experience attd tsther factors th4t are onsKlered to be rèv¥nE. Artual Tesults may thfferfromtlw eMlmies. The estimates undÈrtyirf are on an or4oinK ba5$5. 8evi5i0tyS to accountlnE estimaies iht periuds in ivhlth the effjjnate b eLl f¢e. rew510 affects onty that pertod. ¢x in the .pert60 of the iewgon and fvtuie pertods where the re¥ts4ins affècLS both cuffenr èndlutLve periods. JI income & recoSed onee the thavity has to the wcome. il is wobable thar the (nc4)me wlll be rectr4ed and the amwt of thelrKLMY recel¥able be rneasfftd teliabfv. Oonations are re¢olsed wthEnthe ritY has been notlfted in wriitng olboth the amtyJnt and srtdemtftt date. In the evtni that a dona(IoTr is gjbject to conditions that require a W of perfoffnafio by thE rharity bEfDfE the charlty is entitled to the fund5. the fje 55 delerred and not re¢wised unlil ether those tonditrons are fully met. Dr ihE fuifiknent 01 those is wthin the control DI the thatity and it is probable that these conditlans ll be fithlled in the report period. Gianrs are recoENsed when the charity h.as an entideme•t to the fvnds af•d any coTrdftions linked to the 8rants have bEen met. Where performance tdItIOnS are athed io the Krant and afe yet to be ¢mt, the income is ie¢o8nised as a1ob'l&ty3nd indudtd w tbe baFarKe SI1".8$d1tr ta bereieased. Deferred Income represents amounts reCed for future pefiods and 15 feleased to lficomiw resourtes in the period for whith. it has been re(ei¥ed. 5¥ch income is onl¥delerred thÈn.' . The donor specrfies thar t•.ntor donatwn musr rAy be used in ITe aecoufttiftg periods. - ThE donorhas imposed cothlit1ThthMUsl be rf bEfore the thority has un¢onditiprwl entirfement. DideTrdS are rtcasnised once Ihe th¥idend has been dedartd and has beeft rece ottht ddtnrf dve. Page IS
Ea11 Law Centre Nutes to the FIDandal 5Meraents forthe Year Ended 31 Marth 2023 Expe#dIre ewet)diture"ls recLy4nised onEe thery 15 4 legal pr roltl¥ aWatiixi ta.th?t ex•dIlvre. it 15 pyobablè settlerrietit IS feoulred and the arnount" can be mtasured reliab. Jl tosts ale anoeottd to tht applicatrle ¢Mpenditure headin¢ ihai wreEats sirndar costs to rha¢ eattgw.. Vdh c05t5 cannoi be diiedly attributed to partKul4r 11É4din8s they have beEh •lknted on a basis consrStent Tith the use Df resource5. With central staff Costs alloced on the basis uf knme spenL and deweoation charye5 mthe portioTh ol th"t 15seVs ys¢. Othersupport C95ts •re •llocaTtd Sed on swead of stsff costs. Chwilable expEnditure tDftylsestF)se costs incuTre¢5 bythe thaiity in thedethry of it5 4cbTrtWe¥ and seryK¢5 lor 5 benefiuaries. It ¢ncludts bothc05ts that tan be aljocated dettlyio suth acty¥ltie% orLdth05e c05t5 Df an indirect nature nece$5arytD support them. Support ¢osts Support costs indude ryntral •nd h"4t been ID£ed to xbth.t05t cateoories on 3 b35i4 eonwstEnt th the use of resources. example, 811¢xaiing property costs by fltry ar¢as or per capna. staff costs by the tirne spent and otheriosts bythew u$4e. Yax•ioD Ihe tharity is forsSldprEd topass thp ttsrs set out in Parayaph 15thedule 6 olthe Flr4ncè Att 2010 andtheref it meets the d•fJnitlan of a thaiiiatAe company lor UK cow3tion tax puipD5es. A¢¢tyrilinth. the chArtlV 15 poterttiall¥ exernpt taxadon in respert ol trKcvne or Éaprtal 8aiA5 recei¥ed thirt tate0eS Covered by pT 3 Part 11 of the CorporatK)nTaxkt 2010 or Settion 256 of thET4Xation of Chirye•ble Gaills Art 1992, to th¢2xtentthat such incomewynsare aprAiedexdysl io charrtlble wwpJ5tS. Indi¥hluaJ fThtd assets Corti £5C•J.W or rwe are iniiialty rerAwded ar casL kn airy SltheqErt actvled depreciation and subseqtsert accumulated Trmpainnerbt105 QeweoaTion ispro¥ided on ton8¢ ft<Ed assets so as io wrrte off the eOttLYvaluaiion. less an¥ e5tirnated residual ¥4lue..oyer theirexpected usefvl economi¢ lrfe a5 follus'. FurrbitlbfE.frttin8s and equlfffieDt straitht knfveTrr4 yea Pale 16
E•llry law Cefttye Notes to the firbancial Statementsforthe Year Ended 3J Marth 2023 Trad• deljtors Trade debtors are amounts duefrom custOffV5 fw Ir(hIne sold iYser4Trtts perfornd in the trdnary c¢wrse of bunes Trade debtors are renised liiitkilty4t the transaction The¥.at subsewtnity meawred at 3inortisÈd ¢Dst U5inK The effEttl¥e.tnterest method. less pst0 for imp#itKnEnL Aytysion for the imwrment oltrade debtors .1$ urabltshed when theft i%. objtctwt that the d4rity not be able to coMecE all amou•ts due aOrdIng10 the 0¥4inal tenrffj of thEfEC2rAbl rash equtrlaler C35h and cèsh e4tsThant$ tornpfise cash on hand and call and other5htyf4ern highly liquid in¥estrnents Ihatare readi convertible to kftown •mounrof osh and aresufy.ert lo an nsi¥nificani nsk of (iiange in value. frnde frdi1ots 7rade crethtors ale obli8ati$ fry 8ood5 or"5er¥Ee5 thai haw been aequored 4n the orrfinary £aurse of. buslness from supplier5. Acmur payable are CsSI11ed as currÈnt"Iiabilities If the char¥ty does Dot h"¥E an unconditiotial right. ar the end of the reporUnE PEriod. to defer settiernprt of thE trèditor lof Iwelve rnonihs alter the reportlnE date. If there ts an unconditiDTkil 1sght to dEfer setrfement for at 4$t twelve.months after the reportin%d3te, thryafe pr#emEd a5 1w)nwfentknthIe Trade cred+tDrs èrt recognised initialat the tran5attl prv ar#J subsequentty measured at amoTtiStd eost Irs1Tr8 the ¢ffecti¥e interestmethod. Boryowlnis Irrterest:bearlng .btsrroMngs are initialty recorded .fair Ut. fiet of" transirtion tists. Interest-beaiAn8 borrowinls Ire subsequently ¢arried ar amorttsed cw ¥rith the drfference beiween the proceeds, net ol rransacrion costs. and rhe amotsnt due fedemptityi b recogni5ed a a to the Staierptnt of fir¢an¢al Athvilies 0rthe peried ofih¢ reltvart 6orr¢h¥ir*. Interest expense Is TrtegnlsEd M ih? basis of the effectroe interest method and ts induded In interest payable and simuar char¥es. Bcyrowings are classified as current liatxlitit5 unJe55 the chanty has an uncondifioTral rieht to defer settlem¢fti ol the liaknlity for af I1 twelve monihs after the rnporn"n8 date. Urwestricied iDcome funds are 8oneral fvnds that are a¥ailaNe for use * the tfustees discretion in ftsrthEramtE of the obltctives of the Charity. Pase 17
Eallnz Lw Centre Notes to the Flnarfl41 Ststrnrtslorthe Year Ended 31 Marth 2023 Pewions•nd otherpD# obfytloD5 The £harity operates a defined oTributI¢)n sth¢rnÈ wlmth is a pEnsioh plèn .undef fixed corfributyons ale paid into è P5(0 fvnd and EIE tharity h•5 IKt leyl w wrystruth¢ obJation to pay lurther ntribUn$ even if the fund does not h(4d a55e¢5 w pay. all emplwes the bentfi15 rol•ti ro employee seNce the cwreniand peri¢ CrnvOJutions to defined contritrt plan5 are reClSed in the Stement of nIn(i•l.Art1Vlties when they are ut. If MntrWion pym•nts exrpd the¢rr[1Mrti0n duefor sv¥). the exce55 15 Fe¢(¢nised #5 • prepayment. J I10e frorn dofj•tl•nsand•Ei fvnds Toul Donations and legacies.. Oonations from indwiduals Gian14 induding taprfal yan TNstfor London The Le8al FrtuchJn Found P4thwdV5 IEn & Qkny Ealinicouryc. Nwell tilary lrtdigo Trust london legal Support Tntst Home OffKe- EUS5 AB Charitablt Trust ipndon Community Re5ronse Hanwell locallty GLA Eallng Meniap ccess to Justi¢e 3.65 3.650 2.667 12.S 47.4Q4 48.281 IZ.(YJDI 7.D20 24.611 48.281 12.ecKJJ 7.020 24.611 I,({ io,( 31.2Y 20.r 14.Ok7 50.0 11.892 27.972 20.0 49.113 Iw.r 31294 11.871 35.1YJl 11.871 70.2S3 2.814 39,420 22,50) 35.252 City Bridle 168.902 156.U78 324.980 317,299 P3p 18
Ealift£ law Centre Notes to the financial Ststements fotthe Year Ended 31 Marth 2023 Tot•1 T•tsl 2022 London le 5upportTntst ÉthnR& NDunslDw CV5 Hlnwell &'g Local Partnership North XensinEton law CentrÈ Legal aid 48erir¥ Otherlncome 2&350 32.628 1.850 56.175 82.773 49.396 28.350 3Z.628 32.625 5.845 56.17S 82.773 49.396 ,947 35.150 2Si.172 251.172 154,567 fvnds Tatsi Total Intere# rocefv•ble and similar intsime." Interest receibIe ofi bank de)ts 440 440 Tot1 Tgtsl 2021 Drnftsm Proiert- Trafislaiitin I IntÈlPTeter Fees TravEllin Vduntser epense5 Comoliance Legal and professional Support cost5 2.980 1263 995 676 463 109 492 16.269 8.5?2 $02.>J2 ii.sei 4.993 467,672 S30.991 490.978 P4e 19
Eallni Law Centre Note5 to the finandal 5tatemeftts forthe Year Énded 31 March 2023 In addivon tD the epThdibJre all. there are atso s$JPrt cpsts ol E502.9)212022- £467.6721 which rdate directtytotharitsble attrbe$. Ste 7 fwfvnher detsil& 2021 Staff costs Waee53nd t•t5 Sock11 sewritycosts Pen5iQD Costs 365.C63 28.876 14.848 1.832 326.103. 24,694 13.lJ94 2,573 196 33.4S7 5,562 18.831 8,518 7.886 4.880 7D2 18.014 244 stsff trainln her stsff tosts Rent ind vates LiÉhi, heat and power Olhu premises and wyipment Prfntin& postage and mtsonery Y.051 10.199 5.221 S.Y39 10,758 5.159 538 Depreeiatlon of fixtures and fill Repairs and maihtE•ance IT ind COmmUniUlith Sundries Ad¥ertisirva IndEptndtAt examinat• Bank charyes 16.256 812 1.926 152 1.904 192 so2,1 467.672 Pa8é20
Ea11 Law Centre Notes to thè Fln¥nthl Ststemeryts for the Year End¢d 31 Marth 2023 Net InconinOOinÉ) re¥oWre&f0rtt yearindudE". 2m OeprKi•tion of fiyed assets 5.159 4,88D No trustees, nor any person5 corlnecled with them. ha¥r roryibrd any remuneratioTr frin the thavFLY duTlnE ihe year. No trustees have rettA%d anyrdrnlwrsed eypenses w anyother benèfts from thethèfttydurin8 the ye. The awryate payrdloMswve 3sfoHtys: 2022 stsff COStsdutw¥theyearw¢r¢.' W4es and salaries Social secuflty sts Pension costs 365.063 2876 14,848 326.103 14.694 13.094 08,787 363.891 The mcnthly èveraEe number ol PErsons lindudir>g Senw management I Wer5hip tezml emplOd by the charlty durlnl the yearexpressed as fvn time equilIntswa% aSfdla.' Charitable attlties 14 li No ernpfoyee re$ed elYturnertts olmfftth•rbÉ60.rm duTiW theyw. The totsl ernployee benefits ofihe ktym*aqement pers¢et ofthedwitywere f45.85512022- £43.i¥JOI. Page 21
Ea11 Law Centre Notesto the fina1•1 Statrmentstrtheyear Ended 31 March 2023 11 Taxlon The tharttyis a rty5tered thwSty and15 theretoreexerrwt frtyntaBtiw. 11 Tanobleflxed assets FuffdtrJr•and equlprnt Totsl At l Aw"11022 Addftion5 20.Y 2.? 20. 2,907 At 31 Marth 2023 23.807 Depred4t At l April 2022 rBeforthe¥e•r 11.671 5.159 11.672 5.159 At 31 Marth 2023 16.831 16.B31 Plet btsokY•h At 31 Marth 21)23 6,976 6.976 At 31 Marth 202Z 9.?28 9,228 2012 Trade debtors 12.284 12,580 74.025 51.708 14.52S 4,296 101,814 35.325 Prepayments Accrued income Other debtors 150.597 155,990 14 Cath and oqyivl*fvis C¥h at bank 165.848 168,679 Pay 22
Notes to the Flnandal SeMents for theyw Ended 31 March 2023 2012 Trade credltors oiher credr(ors Accruals 9.571 2,284 13.239 31539 19.456 6.985 Defwred incorne 55.633 111710 16 Penslaft ind The chayity 0re5 a defined cDntrtbt peIOn 5theme. The penslori c05t tharge for the ye•r rewe5eDts ibutions payable ihe tha1tothe scheme Ind anwied to £14.81812022-£J3.0941. Pw23
Plgtes ta the Flnin¢ial statements forthe Year Ended 31 Marth Z023 17 Fuftds •al4n(¢•t 31 Matrh Unre5trlrt¢dlund5 General Fund5 121187 42q514 13719131 p.cwi 167.788 ftesiplwd IwKts The Le8al Educ*iDn Frn10th Pathways Allen & (kny Fourmfation Eallng Coundl- Hanwell ilbrary Home Offi¢e. EVSS A¢eess to )ts5ttce FoundatbDh 48.Z81 148.2811 7.010 14.611 3£294 35.C<ll 11.871 17.0201 124.6111 13L2941 135,rAIi 111.8?11 GLA E8l¥nR Meneap 158 0781 156.078 . _ Totalfwnds 222.187 57&592 15303511 267.788 P38e 24
Ealthr Law Centre Nate5 to the Finand41 StatemeNtsfor the Yr Ended 31 Marth 2023.. M4r¢h 1022 Unrestrfrtdfv General Fund5 241.291 241sn 1261.678) 222.187 Restfftted (unds TNsr lor Loh OtyBrfd8eTru The Leial EducatitiTh FouDd•iio Pathways E•lln6 Council. Hanwell library Horne OffKe. EU55 li15) Iii.SLVI 147.4041 14.OXII 124.017) 1279711 139.4201 47.404 24.017 27972 39N20 14Eces5 rojustice FoundatK 1177.8131 Tgtslfunds 241.292 420 1439,4911 222.187 The spoufic purptssesforwthkh thè fvnds aretobe applied we asfonows:. LÈoal Edutation Foundatiw-fvndin4JutiKe Fim Feltrsh¢p trèiee sle1t0r Pathwap- fimdin8 the Cn5t5 Nawgator lep and Chery.fvndsthesaiary tosts forour W wrttm pement EalIngCjnJ. fundifiito ruo a Comrnunlty MaA4td Liknry omeOffKe IEUS5I- lrnmierion forwJlnerablE EU ritl2enstocomplete theirVK 5ettSemeni Access tojustlte FoundaOn- Help A¢ces5in¥ ie£aJ gJppNr- irNvoveand wstain to earty leyl adv4ce Greer Ltysdon Authorrty E1MentsP-adb1ce in the Comm[rtyPTaItrtth EaThngAthce Seryice ind GOSAID Pa8e 25