Company registration number: 08151033 Charity registration number.. 1151243 Ealing Law Centre IA company lirnited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2025 Field Sullivan Limited 9 Hare & Billet Road Blackheath SE3 ORB
Ealing Law Centre Contents Reference and Administrative Details Trustees, Keport 2to7 Independent Examiner'5 Report 8t09 Statement of Financial Activities io Balance Sheet li Statement of Cash Flow5 12 Nut¢S to tlie Finaiicial Statements 13to25
Eallng Law Centre Reference and Administrative Detalls Chalr Richard Gowthorpe Trustees Jane Batalona Faith 8enJamin Richard Gowthorpe Mark Hesketh Nesar Khan Bhavna Naik Hltesh Sharma Kareena Talwar Charlty Reglstratlon Number 1151243 Company Re8lstr?tlon Number 08151033 The charlty is Incorporated In England and Wales. Hanwell Community Library Cherington Rd Hanwell London W7 3HL Re8lstered Offlce Independent Examlner Field Sullivan Limited 9 Hare & Billet Road Blackheath SE3 ORB Pa8e I
Ealing Law Centre Trustees, Report The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and a uditors, report of the charitable company for the year ended 31 March 2025. srruaurè, gavernance and management Ealing Law Centre is constituted as a Charity and a Company Limited by Guarantee, registefed with the Charity Commlssion on 14 March 2013. The year covered by these accounts is therefore the Charity's 10th full year of operation. The Trustees who held office during the financial year are set out on page l. Trustees are elected at the Law Centre's Annual General Meeting- TrLtstees are both director5 of the Company and Trustees of the Charity. Trustees and offlcers The trustees and officers servlng durln8 the year and since the year end were as follows: Trustees.. Jane Batalona Faith Benjamin lappolnted 23 June 20251 Richard Gowthorpe Mark Hesketh lappointed 23 June 20251 Nesar Khan Bhavna Naik (appointed 17 March 20251 Adam Partington Ire51gned 13 June 2U251 Abigail Sayagh (resigned 25 November 20241 HjteJh ShirmLI ILIDpnintpd ?3 Ji Inv ?fl151 Kareena Talwar Chair.. RSchard Gowthorpe Oblects and actlvltles Ealing Law Centre exists to tackle unmet legal need. Its principal actlvlty Is the prov15ion of legal advice and assistance to people in need -mainly, those livlng or working In the London Borough of Eal in8. The Law Centre aim5 to relieve povertV* sufferSng and distress, to advance the education of Sndividuals and community organisatiuns an legal issues In the area of social welfare law, and to work with other charities to advance charitable purposes which are beneficlal to people in need livin& or working within its area of operation. Ealing Law Centre wa5 set up to fill an advice desert in the London Borough of Ealing. We aim to be 3ccessible and welcorning. Our base and work ot Hènwell community library ha5 been very well known in the past year. It is clear that local community service5 are aware of our base and demand for our service5 remains hi8h. Our triage team help to make us as acce55ible as p055ible to our local cornmunity. Our main challenge remains lack of capacity to take on all the cases that are needed. The ongoing cost of living cri515 and hostile environment for people claiming asylum continues to hit our clients hard and we are acutely aware that we are often unable to meet demand. Page 2
Ealing Law Centre Trustees. Report We remain committed to making the Law Centre and the physical library spoce welcoming and inviting for the local cornmunity. We aim to provide excellent specialist legal advice, to make Sure those who are digitally excluded are supported, to help to navigate complex bureaucratic systems and empower the community bv sharing knowledge about their leEal rights. The Law Centre runs the library with the support of a team of local volunteers and keep5 open a cultural venue and essential resource for the cornmunity. Our vision for the Law Centre places it at the heart of the community within the context of the community library. Alms and objectlves Our aims and objectives are to.. Increase access to justice for the local community primarily in the area5 of housing, immigration, and welfare rS8hts law,. Manage a thriving community library Space with the asslstance of volunteers from the local community,. En8a8e in pa rtnership work and Snfluence policy; IV. Combat digltal exclusion by supporting the communlty wlth accessing online Services,, Develop services in additional areas of law family and employment where funding opportunities allow,. Engage the local communrty through our work at the communlty library in knowing their rights and improving access to justice,. Vll. Train and develop the next generation of social justice lawyers. In planning the Charlty's actlvities for the year, the Trustees keep in mind the Charlty Commlssion's 8uldance. The Charity aims to provide its Services to people who are in need of them, regardless of personal background. faithi 8ender or personal circumstances, and welcomes volunteers and staff on the same basis. We believe this phllosophy of openness to all enriches everyone through the sharSng of the skills, aptitudes and life experiences of our Service users and volunteers. There is an appropriate induction procedure for new Trustees which is designed to encourage, enthuse and suitably equip people who have no previous knowledge about the formalities and customs associated with serving on the Board of a voluntary organi5ation. Rlsk mana8ement The identification of potential risk and plans to manage the occurrence of risk is an integral part of work plan5 for all the Law Centre's activities and the risks facing the or8anisation are reviewed regularly as part of the Board's ongoing work. Consequently, the major risks to which the Charity 15 exposed, as identified by the Trustees, have been reviewed and actions have been taken to mitigate those risks. Public benefit in plann ing and overseeing the delivery of its work. ELC'S Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission and consider that the Charity exists for the purpose of public benefit as defined in Section 4 of the Charities Act 2011. Page 3
Ealing Law Centre Trustees, Report Revlew of the yeai 202*2025 We continue to see the impact on our clients ot public services cuts. lack of accessibility of services and digital gatel<eeping. Many of our client¢ are digitally excluded often with English as a second lallguaEe and cnntiniip to struggle to find any way to meaningfully enforce their rights. We aim to use the law as a tool to improve client's situations assisting to access suitable accommodation, regulates status and obtain benefits to whith they are entitled. The nature of crise5 seen by our staff has deepened and is often coupled with poor mental heèlth. The temporary housing crisis in Ealing has seen a continuing influx of requests for help with clients who are bein8 relocated to other parts of the country. Our aim to work holistically with our clients and the ongoing liiiiildliuris ul le¥dl did fuiidi1i8 ai'r èvidei)t. We will continue to work to bring in gr8nt5 That will ussiftJL UJ resolvln8 a legal issue from the outset. Objectives and activltles L)urlng the course of the year the Low Cenlre opened 3,159 LdSeb diid enqulrles. 269 new cases were taken This 18 in artditinn tn r.asps whl¢.h we.re. nngoing at the start of the financlal year. We have a5S15ted clients of over 108 nationalities. The Law Centre provides specialist case work in the areas of Housing, Immigration and Welfare Right5. Specialist legal casework involving preparation, advocacy and representation at court Is crucial to enforce our cllents, rights. We have legal aid contracts in Housin8, Immigration and Welfare Right5. In addition to specialist casework we continue to develop our triage and servlces. Our trlage 5ervice5 Éiiiri LLI prevent those who need legal advice from being lost in the system,. note however, they are not a replacement lui sFiècialist legal advice aiid repre5entJtion. The highest 8rea of demèjnd continues to bc for pccialirt housing casework. We also colltinue to provide second tier advice to other local agencies including Cr0551ight the debt advice charity. We take referrals from a wide range of sources including Social Workers, MP5, and Wc BIJC providcd training ?n b:.:: HnLi¢inn l?IA4 for loral re alEn h.ngtpd fit17PnS Advice Advice First Aid training which aims to equip community groups with the information they need to assess and signpost to advice effectivelv. The Immigration team continued working in partnership with North Kensington Law Centre to provide Immigration advice to rough sleepers in the borough. These are some of our most vulnerable clients often suffering from mental ill health or substantive abuse. Our team have worked closely with support workers across the borough to gain the trust and achieve excellent outcomes. We continue to work closely with Ealing Foodbank who have funded our Housing and Benefits advice in the Foodbank which has helped us to continue to reach some of the most vulnerable clients. We remain proud of thls holistic approach to advlce. We will contlnue to make funding applicatlon to sustain our outreach and holistlc work. In terms of financial benefits to our clients of the Law Centres, activities on cases closed in this f inancial year, we gained £334,039.74 in financial benefits. This includes lump sum payments of benefit5 alld ongoing entitlements. We have continued to benefit from funding the Propel fund la pooled fund from London Fundersl which aims to improve training in the sector and contribute towards their aim of developing a robust safety net. Our apprentice solicitors continued their training in housing aiming to qualify a5 Solicitors in 2026. We aim to train our staff in all area5 of law at offered at the Law Centre in order to provide a person centered rather than subject specific way of working. Our caseworker Abdi Rashid Hassan qualified as a Solicitor following funding by the social Welfare Solicitors Qualification fund. Page 4
Ealing Law Centre Trustees. Report So far as concerns actlvitie5 in the comrnunity library, the library is now open 27 hours a week with the assistance of over 30 active volunteers. We wish to thank our amazing team of volunteers Wlthout which we would not be able to provide these services to the community. Regular activities include book clubs, story time, school visits, local histcry display, scrabble, shared reading and craft groups. These attivities ore all facilitated by volunteer5 who are wonderfully supported by our Head of Community enga8ement. We also constituted the Ealing Low Centre Library Committee to ensure that the work is fed into the Trustee board meetings. Between 1st March 2024 - 31st March 2025, average number of employees at the Law Centre were 18.4 Individual$113.4 FTE posts), one housin8 solicitor was on maternity leave . The Law Centre volunteers provided 1,134 hours l around 162 days - based on 7 hours a dayl of volunteer support. Hanwell Community Librarv active volunteers provided support of over 3000 hours l equivalents to 1.2 years , 435 days @ 7 hours a day), We wish to thank our E?lin8 Law Centre Library Committee for their ongoing tirne, support and commitment to the library. The Trustees also wish to thank our funders for their contlnued support for the Law Centre. The Statement of Financial Activities for the year is set out on page 10 of the accounts. Summary of key polnts The 12th year of Ealing Law Centre year contlnues to have it5 core 5ervice5 funded from grant5, donations and fee5 earned through it5 Legal Ald contracts In Housin8 and Immi8ration and Welfare Benefits. Breakdown of Income • fjrant Iii¢onie Earn•d Legal Aid inccsme Cliaritable A(tivilie8 Invesim*ni iiicun)e Page 5
Ealing Law Centre Trustees, Report An analysis of the Grant Funders are shown in the followin8 chart Propel fvi)d 35, 704 GLA Edlin8 Mencclp •114,361 AB Charildble Trust 22,000 l ()ndnn l e8d Siippuil TIu5l io,ooo Indi80 Tiiist 140,000 Ealln8 Couiic%l - Fliinwv.11 Librdlv 19,5UO Norili Kenn8tli Law Cenlre Eiilii)g ioodbiink bulb Loiiil01i Leniil IiiypL)I t fi ust ALlvisinp, Luiidunory 4n,Ixin u,coo 12U.LI iC41.OQK) Work In Progress Comments £74,678 of the income1£588,6151 shown in ELC'S accounts is 'Work in Progress, 12.6% of the total. Thi5 15 income to be received in cash at some point In the future, rather than having tangibly arrived in the bank ccu-. Thi5 is an important way in whlch a Law Centre differ5 from most other charities thelr accounts can suggest that thelr finances are signlficantly healthier than 15 actually the case on a day-to-day basis. This is a factor which needs to be borne Sn mind by potential donors and other5 Wlth an interest in assessing charities, financial performance and needs. To ensure that ELC ha5 Sufficient working capital, the Trustees. policy is to build its reserves to the point where they cover 6 month5, operatin8 Costs. The level of reserves increased during 2024-25 from £274,119 to £281,822. Page 6
Ealing Law Centre Trustees. Report Statement of tNstee5' responsibllltles The trustees (who are also the directors of Ealing Law Centre for the purposes of company lawl 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), including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustee5 must not approve the financial statements unle55 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 its income and expenditure, of the charitable company for that period. In preparing these rinancial statements, the trustees are required to: select suitable accounting policies and apply them consistentlv,. observe the methods and principles in the Charities SORP,. make judgements and estimates that are reasonable and prudent,. state whether appllcable accountln8 Standards, comprlslng FRS 102 have been followed, subject to anv materlal departures dlsclosed and explained in the financlal statements,. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue In business. The trustee5 are responsible for keeping proper accountin8 records that can disclose with reasonable accuracy at any time the financial positlon 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 trustees are responsible for the maintenance and Integrity of the corporate and financial information included on the charitable company's website. Legislation governin8 the preparatlon and dissemination of flnancial statements may differ from le81slation In other jurisdictions. Dlstlosure of Informatlon to audltor Each trvstee has taken Steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there 15 no relevant information that they know of and of which they know the auditor is unaware. Small companles provlslon statement Thi5 report has been prepared in accordance with the small companie5 regime under the Companies Act 2006. Th nnual report was approved by the trustees of the charity on 2oS nd signed on its behalf bv.. Richard Gowthorpe Chair and trustee Pa8e 7
Ealing Law Centre Independent Examiner's Report to the trustees of Ealing Law Centre {'the Company,) I report to the charity trustees (who are also Directors for the purpose of company lawl on my examination of the accounts of the Ealing Law Centre I'the charitable company'l for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet and related notes. IU 25 Thi5 report is made 501ely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters l am required to state to them in this report and for no other purpose. To the f ullest extent permitted by law, I do not accept or assume re5ponslbility to anyone other than the charity and the cha ritV'S trustees as a bodyi for my work, for this report, or for the opinions I have formed. Responslbllltles and ba515 of report As the charity's trustees of Ealing Law Centre you are resyunsible for the preparation of the accounts in accordanf P Wlth thp rpfjijirpmpnts nf ihp Companies Act 20061'the 2006 A£t'l. Having satlsfled myself that the accounts of Ealin8 Ldw Ceritre dre riul rgyuiied lo be audited uiider Part IG of the 2006 Act and are ellgible for independent examination, I report in respect of my examination of your chorltV'4 occountrJ aJ carried out undor rJection 115 of the Charities Act 20111'the 2011 Act'l. In carryinB OLIt my examination I have followed the DlrectSons given by the Charity Cornmi5Sit>n under seLtion 14515llbl of the 2011 Act. An Independent examination does not involve 8atherinR all the evidence that would be required in an audit and consequently doe5 not cover all the matters that an auditor conside.rs in giving their opinion on the financial statements. The planning and conduct of an audit goe5 beyond the limlted assurance that an independent examination can provide. Consequently l express no opinion as to whether the financial statements present a 'true and fair, view and my report is limited to those specific matters set out in the independent examiner's 5totement. Independent emaminer's statement Slnce Ealing Law Centre's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am 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 examin3tion giving me cause to believe: l. accountin8 records were not kept in respect of Ealing Law Centre as required by section 386 of the 2006 Act- or 2. the account5 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 occordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charitie5 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. Pa8e 8
Ealin8 Law Centre Independent Examlner's Report to the trustees of Eallng Law Centre ('the Company.) 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. Timothy Sullivan Fleld Sulllvan Limited 9 Hare & Billet Road 8lackheath SE3 ORB Date.. Pa8e 9
Eallni Law C•ntr• St?tem¢nt of finonel41 Actl¥ltlos for the Year Endcd JI March 2025 Iincludlw Incom• •nd EMp¢ndlture Account and Ststernent gl Total RecoKn15ed Galnl ind Losiesl Totil 2015 Tot•J 1024 R•itil¢i•d Autrlcted Note Income•nd Endowmqnts frMI'. DonatlDns•nd leycles 173,694 319,572 1,498 93,851 267,545 319,572 1,498 112,193 333,621 1.135 103,649 235,84? 333,621 1,135 InV•Sent income Tot•1 ineome 494.164 94,851 588,61> 466,949 103,649 570,598 Expendttuie on.. ys,¥sii 14WJ,ttLtsi IitsJ.b491 87.061 ISBO.9L2 IAGQ,6181 11(Trj.6491 564,2671 Net rnvvemEni in fundi 7,703 7,703 6.J31 6,A31 Re(an<lllitlon olfunds Total fund5 brouiht forwgrd 274,119 274,119 261.?88 167.788 Toiil funds Carrled foiw4rd 17 281,822 281.822 7.7I.119 27d,119 JI of th•¢b4rlt¢s aCtIlIeS derweftom Continulni oper•tlons dyrlni the above two periods. The luhd5 breikdown foi 2024 15 shuwn In note 17. Th¢ notes on pale5 13 to 15 form •n InteAral partof the5¢ fln•n¢lal stal•ments. Pele 10
Ealing Law Centre (Registration number: 08151033) Balance Sheet as at 31 March 2025 2025 2024 Note Fixed assets Tangible assets 12 4,072 5.373 Current assets Debtors Cash atbank and in hand 13 216,722 159,576 199,499 150,893 14 376,298 350,392 Credltors.. Amounts falllng due wlthln one year 15 198,5481 181,6461 Net current assets 277,750 268,746 Net assets 281,822 274,119 Funds of the charltv: Unrestrlcted Incarne funds Unrestricted funds 281,822 274,119 Total funds 17 281,822 274,119 For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibllitie5.. The members have not required the charity to obtain an audit of its account5 for the year in question in accordance with section 476., and The directors acknowledge their responsibilities for complylng Wlth the requlrements of the Act with respect to accountin8 records and the preparatlon of accounts. ancial statements on pages 10 to 25 were approved by the trustee5, and authori5ed for issue on and Signed on their behalf by; 12 Richard Gowthorpe Chair and trustee The notes on pages 13 to 25 form an integral part of these financial statements. Page 11
Ealin8 Law Centre Statement of Cash Flows for the Year Ended 31 March 2025 2025 2024 Note Cash ftows from operatlng a£ti¥itles Net cash income 7,703 6,331 Adlustments to cash flows from non-cash items Depreciation Investment Income Rounding 2,827 11,4J81 6,003 11,1351 9,032 11,201 Worklng capltal adjustments Increase In debtors IDecreasellincrease in creditors Increaselldecre05el In deferred Income 13 117,2231 111,1801 211,082 148,9021 57,552 131,S391 15 Net cash flows from operating octivities ,711 111,6881 Cash Ilows from investing activities Interest receivable and similar income Purchase of tanRible fixed a55et5 1,498 11,5261 1,135 14,4021 12 Net cash flows from investing activltles 1281 13,2671 Net Incre35elldecrca5cI in cash and cash equivalcnt. 8,G83 114,9551 Cash and cash equlvalents at l April 150,893 165,848 Cash and cash equivalents at 31 March 159,576 150,893 All of the cash flows are derived from contlnuing operations durin8 the above two periods. The note5 on pages 13 to 25 form an inte8ral part of these financial statements. Page 12
Ealing Law Centre Notes to the Financlal Statements for the Year Ended 31 March 2025 I Charlty statu$ The charity is limited by guarantee. incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. The address of its registered office is: Hanwell Community Library Cherington Rd Hanwell London W7 3HL 2 Accountlns policles Summary of $18nlflcant accountlng pollcles and key accountlng estlmates The principal accounting policies applied in the preparation of these financial statements are set out below. These policie5 have been consistently applied to all the years presented, unless otherwise stated. Statement of compllance The financial statement5 have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reportin8 Standard applicable in the UK arbd Republic of Ireland IFRS 102) {effective l January 20191- (Charities SORP {FRS 102) - Second edition October 2019), the Financial Reporting Standard appllcable in the UK and Republic of Ireland IFRS 1021. They also comply with the Companies Act 2006 and Charities Act 2011, Basls of preparatlon Ealing Law Centre meets the definition of a publlc benefit entity under FRS 102. Assets and liabllities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accountin8 policy notes. Going concern The trustees consider that there are no materlal uncertainties about the charlty's ability to continue as a goin8 concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charitv. Page 13
Ealing Law Centre Notes to the Financial Statements for the Year Ended 31 March 2025 Judgements and key sources of estlmation uncertalnty In the application of the charity's accoijnting policies, the directors are reqLJired to make judgements, estimates and assumptions about the carrying amount of assets and Ilablllrles that are not readily dPVdieiil from other sources. The estimates and asSOClated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the periods in which the estimate is revised where revisions affects only that period, Gr in thc Prriod of thp ;p'Jisinn and fiitiirp pprlnds whp.re, thp. re.visions affects both, current and future periods. Income and endowments All income is reco8ni5ed once the charity has entitlement to the income, it is probable thèt the Income will be received and the amount of the incorne receivable can be measured reliably. Donutlons and legoclej Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a dorialiuri 15 subject to conditioi)s that reqvire o level of performance by the charlty before the charitv Is entitled to the funds, the income is deferred and not recognised until either those conditions are tully met, or the fulf Ilment of those conditions is wholly wlthln the control ttf the Llitii ily diid IL is probable that these conditions will be tulfilled in the reporting period. Gronts recelvable Grants are recognised when the charity has an entitlement to the funds and any condition5 linked to the grants have been met. Where pertormance conditions iare attached to tlie grdrit and are yet io be IT)et, il ie li ILui I ie I recognlsed as a liability and included on the balance sheet as deferred income to be released. Defrrred Income Deferred income represents amounts recelved for future period5 and is released to incoming resources in the period for which, It has been received. Such Income is only deferred when.. The donor specif ies that the grant or clonation must only be used in future accounting periods,. or The donor has imposed conditions which must be met before the charity has unconditional entltlement. Investment Iorne Dividends are recognised once the dividend has been declared and notification has been received of the divldend due. Expendlture All expenditure is recogn i5ed once there is a legal or constructive obligation to that expenditure. it is probable settlement Is required and the amount can be measured reliably. All costs are allocoted to the applicable expenditure heading that aggregate sirnilar costs to that category. Where costs cannot be di rectly attributed to particular headings they have been a Ilocated on a basis consistent with ihe use of resources, with central staff cost5 allocated on the ba515 of time spent, and depreciation charges allocated on the portion of the asset's Use. Other 5UPPOrt costs are allocated based on the spread of staff costs. Page 14
Ealing Law Centre Notes to the Financial Statements for the Year Ended 31 March 2025 Charitable octlvltles Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and 5ervlces for it5 beneficiaries. It includes both costs that can be allocated directly to such activitie5 and those costs of an indirect nature necessary to support them. Supportcosts Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Taxation The charity is consldered to Pa55 the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes, Accordingly. the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Art 1992, to the extent that such income or Bains are applied exclusively to charitable purposes. Tan8lble flxed assets Individual fixed asset5 Costing £500.00 or more are initially recorded at cost, le55 any subsequent accumulated depreciation and subsequent accumulated irnpairment losses. Depreclatlon and amortlsatlon Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows.. Asset class Furniture, flttlngs and equipment Depreclatlon method and rate 5trai8ht line over 4 years Trade debtors Trade debtor5 are amounts due from custorners for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there 15 objective evidence that the charity will not be able to collect all amounts due according to the origlnal terms of the receivables. Cash and cash equlvalents Cash and cash equivalents comprise cash on hand and call deposit5, and other short-term highly liquid investments that are readi ly convertible to a known amount of cash and are subject to an insignificant risk of change in value. Page 15
Ealing Law Centre Notes to the Flnancial Statements for the Year Ended 31 March 2025 Trade creditors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business trom suppliers. Accounts payable are cSassified as current Ilabllliles If the charlly dues riui Iidve dll unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors arp rprnEnisprl initially At thp transartion prlfp and subsequently measured at amortised cost usin8 the effectlve Snterest method. Fund structure Unrestricted Income funds are general funds that are available for use at the trustees discretion in furtherance of the objcLtives of the charitv. Restrlcted income fund5 are those donated for use In a particular area or for specific purposes, the use of whlch is reslriLled to tl)*lt area or purpose. Pensions and other post retlrement obllgatlons The charity operates a defined contribution pension scheme which is a pension plan under which fixed contrSbutions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient as5et5 to pay all employee5 the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plan5 are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due tor service, the excess is I"ecognised as prepayment. Page 16
Ealing Law Centre Notes to the Financial Statements forthe Year Ended 31 March 2025 3 Income trom donations and legacies Unrestricted funds General Restricted funds Total 2025 Total 2024 Donations and legacies,. Oonations from compan ies, trust5 and similar proceeds Donations from indivitluals Grants, including capital grants,, The Legal Education Foundation Pathways Ealing Council . Hanwell Librarv Indigo Trust London Legal Support Trust Home Office - EUSS AB Charitable Trust 1,389 3,804 1,694 1,694 16,667 10,000 19,500 10,000 19,500 140,000 10,000 23.000 95,000 10,000 5,985 22,000 500 140,000 10,000 22,000 22,000 1,500 35,704 Citlzen5 Advice 1,500 35,704 Propel Fund LCN Home Office - Transltion to E-visa Fund 25,752 9,560 9,560 Change X West London Community Challenge GLA Ealing Mencap Access to Justlce 3,220 14,367 3,220 14,367 14,245 17.500 173,694 93,851 267,545 235,842 Page 17
Eallng Law Centre Notes to the Financial Statements for the Year Ended 31 March 2025 4 Income from charltable ictlvltles Unrestrlcted funds General Total 2025 Total 2024 London Legal Support Trust Laling & FIoui751ow LVS North Kensin8ton Law Centre Ealing Foodbank H8te Crimc Cornmunity Outrcach and Rcsillence Project Legal aid agency Other income 6S,366 65,366 50,060 27,186 86,295 5,898 89,253 36,076 89,253 36,076 2,750 80,193 45,934 2,750 80,193 2,750 119,135 319,572 319,572 333,621 5 Investment Income Unrestricted funds General Total 2025 Total 2024 Interest receivable and similar income. Interest receivable on bank deposSts 1,498 1,498 1,135 6 Expenditure on charltable activities Total 2025 Total 2024 Note Draftsman Travellin8 Volunteer expenses Compliance Legal and professional Support cpst5 3,866 280 11,225 684 2,070 19,571 3,283 551,842 240 13,955 3,056 535,107 580,912 564,267 In addition to the expenditure analysed above, there are also support COSt5 of £551,842 12024 £535,107) which relate directly to charitable activities. See note 7 for further details. Page 18
Eallng Law Centre Notes to the Flnancial Statements for the Year Ended 31 March 2025 7 Analysis of governance and support costs Support costs Total 2025 Total 2024 Staff costs Wages and salaries Soclal securlty costs Penslon costs Staff training Other staff costs Rent and rates 403,585 31.582 16,716 2,073 1,030 32.115 12,732 4,344 7.518 11,510 2,827 451 399,740 30,919 16,105 1,078 I,7() 31,763 6,847 4,819 6.867 11,422 6,003 500 Light, heat and power Other premi5e5 and equlpment Printlng, postage and statSonery Cleanln8 Depreclatlon of fixtures and fittings Repalrs and mointenance IT and communications Sundries 20,511 1,169 611 14,080 944 Meeting costs Advertising Independent examinatlon Bank charges 588 2,360 120 2,200 120 551,842 535.107 Page 19
Ealing Law Centre Notes to the Financial Statements for the Year Ended 31 March 2025 8 Net SncomlnG/oiJtgalng rpsources Net incomin8 resources for the year include.. Z025 2024 Depreciation of fixed assets 2,826 6,004 9 Trustees femuneratlon and expcribe No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year. 10 staff costs The a88re8ate payroll costs were as follows: 1025 2024 Staff costs during the year were: Wage5 and salaries Social security cost5 Pension costs 403,585 31,582 16,716 399,740 30,919 16,105 451,883 446,764 The monthly average number of persons Ilncludlng senior management / leadership team) employed by the charity durin8 the year expressed a5 full time equivalents was as follows.. 2025 No 2024 No Charitable actlvities 13 13 No employee received emolument5 of more than £60,000 during the year. The total employee benefits of the key management personnel of the charity were £48,60012024 - £46,783). Page 20
Eallng Law Centre Notes to the Flnanclal Statements for the Year Ended 31 March 2025 11 Taxation The charity is a regSstered charity and is therefore exempt from tamation. 12 Tanglble flxed asset$ Furnlture and equlpment Total Cost At l April 2024 Additions 28,209 1,526 28,209 1,526 At 31 March 2025 29,735 29,735 Depreclatlon At l April 2024 Charge for the year 22,836 2,827 22,836 2,827 At 31 March 2025 25.663 25.663 Net book value At 31 March 2025 4.072 4,072 At 31 Mèrch 2024 5,373 5,373 13 Oebtors 2025 2014 Trade debtors 30,138 9,508 74,678 102,398 574 Prepayments Accrued income Other debtors 9,086 81,784 108,055 216.722 199,499 14 Cash and cash equlvalents 2025 2024 Cash at bank 159,576 150,893 Page 21
Ealin8 Law Centre Notes to the Flnancial Statements for the Year Ended 31 March 2025 15 Credltors: amounts falllng due wlthlD one ye•r 2015 2024 Trade creditors 7,794 49,266 13,406 28,082 13,525 53,455 14,666 Other creditors Accruals DelcrrLd iniomc. 98,548 81.646 16 Pen51on and other schemes Deflned contilbutlon penslon scheme The charity operates a defined contributlon pension scheme. The penslon c05t charge for the year represents contributlOn5 payable by the charity to the scheme and amounted to £16,71612024 £16,1051, 17 Funds Balance at I Aprll 2024 Incomtn8 resources Resources expended Balance at 31 March 2025 Unrestrlcted fvnds General General Funds 274,119 494,764 1487,0611 281,822 Restrlrted funds Law Centres Network - Propel Fund 35,704 1,500 io,ooo 19,500 14,367 9,560 135,7041 11,5001 iio,0001 119,5001 114,3671 19,5601 Citizens Advice Pathways Ealin8 Council - Hanwell Librarv GL4 Ealing Mencap Home Office - E-vi53 Fund ChangeX- West London Community Challenge 3,220 13,2201 93,851 193,8511 Total funds 274,119 588,615 1580,9121 281.822 Page 22
Eallng Law Centre Notes to the Financial Statements for the Year Ended 31 March 2025 Balance at I April 1023 Incoming resources Resources expended Balance at 31 March 2024 Unrestrkted lunds 6eneMI General Funds 267,788 466,949 1460,6181 274,119 Restrlcted funds Law Centres Network- Propel Fund 25,752 500 125,7521. 15001 116,6671 123,0001 15,9851 117,5001 114,245) Cltlzens Advice The Legal Education Foundation Eollng Council - Hanwell Librarv Home Offlce- EUSS Access to Ju5tlce Foundation GLA Earing Mencap 16,667 23,000 S,985 17,500 14,245 103,649 1103,649) Total funds 267,788 570,598 1564,2671 274,119 Page 23
Ealing Law Centre Notes to the Financial Statements for the Year Ended 31 March 2025 The specific purposes for which the f unds are to be applied are as follows: Law Centres Network - Propel Fund - recruitlretain two trdinee solicitors and train thern to qualify via the Solicitors Qualifying Exams Citizens Advice - for the Introduction to Advice First Aid trainin8 course Legal Educatiofi Foundation funding Justice First Fellowship trainee solicitor Pathways funding the Crisis Navigator Allen and nvpry fiinds thp. salary r.ost% for our legal intern placement Èaling iouncil - fundlng to run a Communlty Managed Libr<4ry Home Office IEUSSI Imrnlgration Jrupport for vulnerable EU citiien5 to complete their UK settlpmp.nt Access to lustlce Foundation Help Accessin8 Legal Support - Improve and sustain access to early legal advSce Greater London Authority Ealing Mencap - advlce in the community project with Ealing Advice Service and GOSAO Home office E-visa Fund direct support to those vulnerable customers wlth the most complex needs when transitioning from a physical immigration document to an evisa Changex West London Commun ity Challen8e - tundin8 tor the Hanwell Lornmuniiy Library's ljigiial Le(ii rigf> project Page 24
Ealing Law Centre Notes to the Financial Statements for the Year Ended 31 March 2025 18 Anatysls of net assets between funds Unrestrlcted nds General Total funds at 31 Marth 1025 Tangible fixed assets Current assets 4,072 376,298 198,5481 4,072 376,298 198,548 Current liabilitles Total net assets 281,822 281,822 Unrestrlrted funds General Totsl funds at 31 March 2024 Tangible fixed assets Current assets 5,373 350,392 181,6461 5,373 350,392 181,6461 Current liabllitie5 Total net assets 274.119 274,119 19 Related party transactlons There were no related party transactlons In the year. Page 25