| Page | ||||
|---|---|---|---|---|
| Reference and administrative details |
1 | to | 2 | |
| Report ofthe trustees | 3 | to | 9 | |
| Independent examiner's report |
10 | |||
| Statement offinancial | activities | |||
| Balance sheet | 12 | to | 13 | |
| Cash flow statement | 14 | |||
| Notes to the cash flow | statement | |||
| Notes to the financial | statements | 16 | to | 28 |
| TRUSTEES | Pragna Patel, Chair | |
|---|---|---|
| Thomas Syrett, Treasurer | ||
| Jenny Craig | ||
| Dr Sundari Anitha |
||
| Natalia Dawkins | ||
| Lucy Walford | ||
| Neela Jane Stansfield | ||
| REGISTERED OFFICE | St Saviours House | |
| 39-41 Union Street | ||
| London | ||
| SEI ISD | ||
| REGISTERED COMPANY | 08102411 (England | and Wales) |
| NUMBER | ||
| REGISTERED CHARITY | 1151675 | |
| NUMBER | ||
| INDEPENDENT EXAMINER | Berringers LLP | |
| Chartered Accountants |
||
| Lygon House | ||
| 50 London Road | ||
| Bromley | ||
| Kent | ||
| BRI 3RA | ||
| ACCOUNTANTS | ChadSan Limited |
|
| Castle House | ||
| Castle Street | ||
| Guildford | ||
| GUI 3UW | ||
| COMPANY SECRETARY | Caroline Forster | |
| STAFF | Victoria Marks (Director) |
| 2022 | 2021 | |||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||||
| funds | funds | funds | funds | |||||
| Notes | 6 | 8 | 5 | |||||
| INCOME AND ENDOWMENTS | FROM | |||||||
| Donations and legacies |
15,235 | 15,235 | 18,263 | |||||
| Charitable activities |
||||||||
| Legal advice services | 156,631 | 509,063 | 665,694 | 587,846 | ||||
| Investmentincome | 26 | 26 | 633 | |||||
| Total | 171,892 | 509,063 | 680)955 | ~606 742 | ||||
| EXPENDITURE ON | ||||||||
| Raising funds | 172 | |||||||
| Charitable activities |
||||||||
| Legal advice services | 27,539 | 547,257 | 574,796 | 489,314 | ||||
| Support costs | 118,863 | 118,863 | 86,660 | |||||
| Total | 146,402 | 547,257 | 693,659 | 576,146 | ||||
| NET INCOME/(EXPENDITURE) | 25,490 | (38,194) | (12,704) | 30,596 | ||||
| RECONCILIATION | OF F'UNDS | |||||||
| Total funds brought | forward | 311,894 | 121)683 | 433,577 | 402,981 | |||
| TOTAL FUNDS CARRIED FORWARD | 337,384 | ~83 489 | 420,873 | 433,577 |
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| Notes | |||||
| FIXEDASSETS | |||||
| Intangible assets |
13 | 5,050 | 5,050 | 7,575 | |
| Tangible assets |
14 | 9,771 | 9,771 | 10,020 | |
| Investments | 15 | I | I | I | |
| 14,822 | 14,822 | 17,596 | |||
| CURRENT ASSETS | |||||
| Work-in-Progress | 16 | 153,408 | 153,408 | 207,704 | |
| Debtors | 17 | 54,786 | 541786 | 142,486 | |
| Cash at bank and in hand | ~301337 | 83,489 | ~384 826 | ~248 622 | |
| 5091531 | 83,489 | 593,020 | 598,812 | ||
| CREDITORS | |||||
| Amounts falling due within one year |
18 | (186,969) | (1869969) | (182,831) | |
| NET CURRENT ASSETS | 322,562 | 83,489 | 406,051 | 415,981 | |
| TOTAL ASSETSLESSCURRENT | |||||
| LIABILITIES | 337,384 | 83,489 | 420,873 | 433,577 | |
| NET ASSETS | 337,384 | 83,489 | 420,873 | 433,577 | |
| FUNDS | 19 | ||||
| Unrestricted funds |
337,384 | 311,894 | |||
| Restricted funds | ~83 489 | 121,683 | |||
| TOTALFUNDS | 420,873 | 433,577 |
| for | the year ended 3 | 0 November 2022 |
|||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| Notes | |||||
| Cash flows from operating | activities | ||||
| Cash generated from operations |
140,200 | 50,751 | |||
| Net cash provided by operating activities |
140,200 | 50,751 | |||
| Cash fiows from investing | activities | ||||
| Purchase oftangible fixed assets | (4,022) | (3,857) | |||
| Interest received | 26 | 633 | |||
| Net cash used in investing | activities | ~3,996) | ~3,224) | ||
| Change in cash and cash | equivalents | in | |||
| the reporting period |
136,204 | 47,527 | |||
| Cash and cash equivalents | at the | ||||
| beginning ofthe reporting | period | 248,622 | 201,095 | ||
| Cash and cash equivalents | at the end | of | |||
| the reporting period |
~384 826 | 248,622 |
| OPERATING AC | TI | VITIES | |||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| Net (expenditure)/income for the reporting |
period (as per the | ||||
| Statement offinancial | activities) | (12,704) | 30,596 | ||
| Adjustments for: |
|||||
| Depreciation charges |
6,797 | 5,993 | |||
| Interest received | (26) | (633) | |||
| Decrease/(increase) | in | work-in-progress | 54,296 | (20,986) | |
| Decrease/(increase) | in | debtors | 87,699 | (116,292) | |
| Increase in creditors |
4,138 | 152,073 | |||
| Net cash provided | by | operations | 140,200 | 50,751 |
| ANALYSIS OF CHANGES IN NET FUND |
S | ||
|---|---|---|---|
| At 1.12.21 | Cash flow | At 30.11.22 | |
| 6 | |||
| Net cash | |||
| Cash at bank and in hand | 248,622 | 136,204 | 384,826 |
| 248,622 | 136,204 | 384)826 | |
| Total | 248,622 | 136,204 | 384,826 |
| DONATIONS AND LE |
GACI | ES | ||
|---|---|---|---|---|
| 2022 | 2021 | |||
| Donations | 15,235 | 18,263 | ||
| INVESTMENT INCOME | ||||
| 2022 | 2021 | |||
| Bank interest | 26 | 633 | ||
| INCOME FROM CHARITABLE ACTIVITIES | ||||
| 2022 | 2021 | |||
| Activity | ||||
| Opening work in progress |
Legal advice services | (207,704) | (186,718) | |
| Legal services income | Legal advice services | 173,754 | 134,060 | |
| Closing work in progress | Legal advice services | 153,408 | 207,704 | |
| Grants | Legal advice services | 519,063 | 407,740 | |
| Other income | Legal advice services | 2,083 | ||
| Training | Legal advice services | 27,173 | ~22 977 | |
| 665,694 | 587,846 | |||
| Grants received, included | in the | above, are as follows: | ||
| 2022 | 2021 | |||
| 8 | ||||
| Trust for London | 16,667 | 39,300 | ||
| The Legal Education Foundation |
138,673 | 42,087 | ||
| Esmee Fairbairn Foundation |
44,013 | |||
| Access to Justice Foundation | 52)000 | 28,000 | ||
| Baring Foundation | 30,000 | 63,000 | ||
| Samworth Foundation |
100,700 | 70,350 | ||
| Other grants | 12)394 | 30,000 | ||
| A BCharitable Trust |
20,000 | |||
| Maingot Charitable Trust |
10,000 | 10,000 | ||
| Anti-Slavery International |
22,674 | 29,410 | ||
| Society ofthe Holy Child | Jesus | 20)833 | 4,167 | |
| Immigration Law Practitioners' |
Association | 8,796 | 1,323 | |
| London Legal Support Trust | 18,650 | 46,090 | ||
| Sheffield City Council | 37,676 | |||
| The Roddick Foundation | ~30000 | |||
| 519,063 | 407,740 |
| 5. | RAISING FUNDS | RAISING FUNDS | ||||
|---|---|---|---|---|---|---|
| Raising donations | and legacies | |||||
| 2022 | 2021 | |||||
| 6 | ||||||
| Fund raising | expenses | 172 | ||||
| 6. | CHARITABLE ACTIVITIES COSTS | |||||
| Direct | Support | |||||
| Costs (see | costs (see | |||||
| note 7) | note 8) | Totals | ||||
| Legal advice | services | 574,796 | 574,796 | |||
| Support costs | 1189863 | 118,863 | ||||
| 574,796 | 118,863 | 693,659 | ||||
| 7. | DIRECT COSTS | OF CHARITABLE ACTIVITIES | ||||
| 2022 | 2021 | |||||
| Staff costs | 540,824 | 462,204 | ||||
| Recruitment | 2,201 | 655 | ||||
| Library | 386 | |||||
| Computer costs |
15600 | 2,115 | ||||
| Subscriptions | 3,729 | 2,390 | ||||
| Professional | indemnity | 1,650 | 1,547 | |||
| Accreditation | costs | 6,108 | 4,964 | |||
| Practising certificates |
2,742 | 2,387 | ||||
| Cost dra(tsman | 10,197 | 8,243 | ||||
| Case billing | 5,745 | 4,423 | ||||
| ~574 796 | 489,314 | |||||
| 8. | SUPPORT | COSTS | ||||
| Governance | ||||||
| Other | costs | Totals | ||||
| Support costs | 96,880 | 21,983 | 118&863 |
| Other | |||||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| Support | Total | ||||
| costs | activities | ||||
| Rent &service charges | 54,194 | 35,621 | |||
| Telephone | 2,385 | 1,842 | |||
| Postage & stationery | 8,471 | 7,102 | |||
| Sundries | 1,395 | 251 | |||
| Storage | 585 | 475 | |||
| Volunteer &travel costs | 5,478 | 621 | |||
| Advertising | &publicity | 1,687 | 849 | ||
| Insurance | 1,152 | 903 | |||
| Bank charges | 193 | 116 | |||
| Professional | fees | 15,645 | 14,133 | ||
| Cleaning | 6,235 | 1,899 | |||
| Amortisation | ofintangible | fixed assets | 2,525 | 2,525 | |
| Depreciation | oftangible | fixed assets | ~3324 | ~3468 | |
| 103,269 | 69,805 | ||||
| Support costs, included | in | the above, are as follows: | |||
| Governance | costs | ||||
| 2022 | 2021 | ||||
| Support | Total | ||||
| costs | activities | ||||
| Independent | examination | 5,600 | 5,300 | ||
| Bookkeeping | ~163S3 | 11,555 | |||
| 21&983 | ~16855 | ||||
| NET INCOME/(EXPENDITURE) | |||||
| Net income/(expenditure) | is stated after charging/(crediting); |
| 2022 | 2021 | ||
|---|---|---|---|
| 8 | |||
| Depreciation | - owned assets | 4,271 | 3,468 |
| Website costs | amortisation | 2,525 | 2,525 |
| 11. | STAFF COSTS | |||||
|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||
| Wages and salaries | 477,837 | 412,709 | ||||
| Social security costs | 45,500 | 35,367 | ||||
| Other pension costs | 17,487 | 14,128 | ||||
| ~540 824 | 462,204 | |||||
| The average monthly |
number ofemployees | during the year was as follows: | ||||
| 2022 | 2021 | |||||
| Legal advisors | 10 | 8 | ||||
| Administration | 4 | 3 | ||||
| 14 | ||||||
| No employees received emoluments |
in excess of$60,000. | |||||
| 12. | COMPARATIVES | FOR THE STATEMENT OF FINANCIAL ACTIVITIES | ||||
| Unrestricted | Restricted | Total | ||||
| funds | funds | funds | ||||
| INCOME AND ENDOWMENTS | FROM | |||||
| Donations and legacies |
18,263 | 18,263 | ||||
| Charitable activities |
||||||
| Legal advice services | 210,106 | 377,740 | 587,846 | |||
| Investment income |
633 | 633 | ||||
| Total | 229,002 | 377,740 | 606,742 | |||
| EXPENDITURE ON | ||||||
| Raising funds | 172 | 172 | ||||
| Charitable activities |
||||||
| Legal advice services | 98,050 | 391,264 | 489,314 | |||
| Support costs | 86,660 | 86,660 | ||||
| Total | 184,882 | 391,264 | 576,146 |
| NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30November 2022 |
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30November 2022 |
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30November 2022 |
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30November 2022 |
||
|---|---|---|---|---|---|
| 12. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | ||||
| Unrestricted | Restricted | Total | |||
| funds | funds | funds | |||
| 5 | 5 | ||||
| NET INCOME/(EXPENDITURE) | 44,120 | (13,524) | 30,596 | ||
| RECONCILIATION | OF FUNDS | ||||
| Total funds brought forward |
267,774 | 135,207 | 402,981 | ||
| TOTAL FUNDS CARRIED FORWARD | 311,894 | 121,683 | 433,577 | ||
| 13. | INTANGIBLE FIXEDASSETS | ||||
| Website | |||||
| costs | |||||
| 5 | |||||
| COST | |||||
| At I December 2021 and | |||||
| 30November 2022 |
12,625 | ||||
| AMORTISATION | |||||
| At I December 2021 | 5,050 | ||||
| Charge for year | 2,525 | ||||
| At 30November 2022 |
7,575 | ||||
| NET BOOK VALUE | |||||
| At 30November 2022 |
5,050 | ||||
| At 30November 2021 |
7,575 | ||||
| 14. | TANGIBLE FIXEDASSETS | ||||
| Fixtures | |||||
| and | Computer | ||||
| fittings | equipment | Totals | |||
| 5 | |||||
| COST | |||||
| At I December 2021 | 2,141 | 15,196 | 17,337 | ||
| Additions | 4,022 | 4,022 | |||
| At 30November 2022 |
2,141 | ~I9 218 | ~21 359 | ||
| DEPRECIATION | |||||
| At I December 2021 | 1,259 | 6,058 | 7,317 | ||
| Charge for year | 428 | 3,843 | 4,271 | ||
| At 30November 2022 |
1,687 | 9,901 | 11,588 | ||
| NET BOOK VALUE | |||||
| At 30November 2022 |
454 | 9,317 | ~9771 | ||
| At 30November 2021 |
882 | 9,138 | 10,020 |
| MARKET VALUE | MARKET VALUE |
|---|---|
| At | 1 December 2021 and |
| 30 | November 2022 |
| NET BOOK VALUE | |
| At | 30November 2022 |
| At | 30November 2021 |
| Class ofshares: Ordinary | Class ofshares: Ordinary | %holding: | 100 | |||
|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||
| Aggregate capital and reserves |
18,524 | 4,191 | ||||
| (Loss)/profit | for the year | 14,333 | ~3,143) | |||
| 16. | WORK-IN-PROGRESS | |||||
| 2022 | 2021 | |||||
| 8 | 8 | |||||
| Work-in-progress | 153,408 | 207,704 | ||||
| 17. | DEBTORS: | AMOUNTS FALLING | DUE WITHIN ONE YEAR | |||
| 2022 | 2021 | |||||
| Legal aid and | disbursements | |||||
| recoverable | 35,477 | 65,960 | ||||
| Amounts owed by group undertakings |
7,370 | 6,489 | ||||
| Other debtors | 7,750 | 7,750 | ||||
| Prepayments | 4,189 | 5,033 | ||||
| Accrued income | 57,254 | |||||
| 54,786 | 142,486 |
| 18. | CREDITORS | : AMOUN | TS FAL | LING DUE WITH | IN ONE YEAR | |||
|---|---|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||||
| 5 | ||||||||
| Trade creditors | 56,197 | 15,287 | ||||||
| Social security | and other | taxes | 14,005 | 11,457 | ||||
| VAT | 8,086 | 280 | ||||||
| Other creditors | 4&570 | 4,379 | ||||||
| Pension | 1,840 | |||||||
| Accrued expenses | 20,622 | 26,451 | ||||||
| Deferred income | 83,489 | 123,137 | ||||||
| 186,969 | 182,831 | |||||||
| 19. | MOVEMENT | IN FUNDS | ||||||
| Net | ||||||||
| At | movement | At | ||||||
| 1.12.21 | in funds | 30.11.22 | ||||||
| 6 | ||||||||
| Unrestricted funds |
||||||||
| General fund |
311,894 | 25,490 | 337,384 | |||||
| Restricted funds | ||||||||
| Specialist legal | advice | 3.333 | 3&333 | |||||
| Legal support | sector sustainability | grant | 32,000 | (32&000) | ||||
| Empower organisations | fund | 16,500 | (16&500) | |||||
| Other | 29,806 | 29,806 | ||||||
| LLST billing coordinator | pilot project | 2,000 | (2,000) | |||||
| Immigration caseworker |
Sheffield | |||||||
| 20,833 | (20,833) | |||||||
| Transform and |
innovation | fund | 50,350 | 50,350 | ||||
| 121,683 | ~38,194 | 83,489 | ||||||
| TOTAL FUNDS | 433&577 | ~12&704 | 420,873 |
| Incoming | Resources | Movement | ||||
|---|---|---|---|---|---|---|
| resources | expended | in funds | ||||
| 6 | ||||||
| Unrestricted funds |
||||||
| General fund |
171,892 | (146,402) | 25&490 | |||
| Restricted funds | ||||||
| Specialist legal advice | 16,667 | (13,334) | 3i333 | |||
| Improving legal provision |
and quality | 90,701 | (90,701) | |||
| Justice first fellowship | 47,972 | (47,972) | ||||
| Legal support sector sustainability | grant | 32,000 | (64,000) | (32,000) | ||
| Empower organisations | fund | (16)500) | (16,500) | |||
| Other | 121394 | 17,412 | 29,806 | |||
| Delivery ofcharitable | objects and | core | ||||
| costs - ABCT | 20,000 | (20,000) | ||||
| Victims oftrafficking | fund | 10,000 | (10,000) | |||
| LLSTbilling coordinator | pilot project | 7,456 | (9,456) | (2)000) | ||
| Pathways to settlement |
||||||
| 221674 | (22,674) | |||||
| Immigration caseworker |
Sheffield | |||||
| 20,833 | (41)666) | (20,833) | ||||
| Strategic legal fund | 8,796 | (8%796) | ||||
| Specialist legal advice | - Baring | |||||
| 30,000 | (30,000) | |||||
| Transform and innovation |
fund | 100,700 | (100,700) | |||
| Hybrid working package |
1,194 | (1,194) | ||||
| Help accessing legal support | 20,000 | (20,000) | ||||
| Delivery ofcharitable | objects and | core | ||||
| costs - Roddick Foundation | 30,000 | (30,000) | ||||
| Community Covid Recovery Fund |
37,676 | ~37,676 | ||||
| 509,063 | ~547,257 | ~38,194 | ||||
| TOTAL FUNDS | 680,955 | ~693,659 | ~12,704 |
| Net | |||||||
|---|---|---|---|---|---|---|---|
| At | movement | At | |||||
| 1.12.20 | in funds | 30.11.21 | |||||
| g | |||||||
| Unrestricted | funds | ||||||
| General fund |
267,774 | 44,120 | 311,894 | ||||
| Restricted funds | |||||||
| Meeting legal |
needs | 25,674 | (25,674) | ||||
| Improving legal provision |
and quality | 9,536 | (9,536) | ||||
| Legal support | sector sustainability | grant | 59,831 | (27,831) | 32,000 | ||
| Empower organisations | fund | 32,749 | (16,249) | 16,500 | |||
| LLST billing | coordinator | pilot project | 7,417 | (5,417) | 2,000 | ||
| Immigration | caseworker | SheAield | |||||
| 20,833 | 20,833 | ||||||
| Transform and innovation |
fund | 50,350 | 50,350 | ||||
| 135,207 | 13,524 | 121,683 | |||||
| TOTAL 8'UNDS | 402,981 | 30,596 | 433,577 |
| Incoming | Resources | Movement | |||||
|---|---|---|---|---|---|---|---|
| resources | expended | in funds | |||||
| 8 | 8 | ||||||
| Unrestricted funds |
|||||||
| General fund |
229,002 | (184,882) | 44,120 | ||||
| Restricted funds |
|||||||
| Specialist legal advice | 39,300 | (39,300) | |||||
| Meeting legal needs |
44,013 | (69,687) | (25,674) | ||||
| Improving legal provision |
and quality | 37,087 | (46,623) | (9,536) | |||
| Justice first fellowship | 5,000 | (5,000) | |||||
| Legal support sector sustainability | grant | 28,000 | (55,831) | (27,831) | |||
| Empower organisations |
fund | 33,000 | (49,249) | (16,249) | |||
| Other | 30,000 | (30,000) | |||||
| Victims oftrafficking | fund | 10,000 | (10,000) | ||||
| LLST billing coordinator | pilot project | 36,090 | (41,507) | (5,417) | |||
| Pathways to settlement |
|||||||
| 29,410 | (29,410) | ||||||
| Immigration caseworker |
Sheffield | ||||||
| 4,167 | 16,666 | 20,833 | |||||
| Strategic legal fund | 1,323 | (1,323) | |||||
| Specialist legal advice | - | Baring | |||||
| 30,000 | (30,000) | ||||||
| Transform and innovation |
fund | 50,350 | 50,350 | ||||
| 377,740 | ~391,264 | ~13,524 | |||||
| TOTAL FUNDS | 606,742 | (576,146) | 30,596 |