Charity Registration No. 1168469 Company Registration No. 09651107 (England and Wales) AFFORDABLE JUSTICE LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Fawley Judge & Easton Chartered Certified Accountants 1 Parliament Streel Hull East Yorkshire HU12AS
AFFORDABLE JUSTICE LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trustees Ms J P Cunningham Ms L M Hilder Ms S C Sedgwid Charity number 1168469 Company number 09651107 Registered office 185 Preston Road Hull East Yothshire England HU9 5UY Independent examiner Fawley Judge & Easton Chartered Certified Accountants 1 Parliament Street Hull East Yorkshire HU12AS Bankers Unity Bank 9 Brindley Pla Birmingham B12HB
AFFORDABLE JUSTICE LIMITED CONTENTS Page Trustees. report Independent examiners report Statement of financial activities Balance sheet Notes to the financial ststem8nts 7-14
AFFORDABLE JUSTICE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their annual report and financial ststements fof the year ended 31 March 2024. The financial statements have been prepared in accordan wilh the accounting policies set out in note 1 to the financial ststements and comply with the charity's articles of assciation, Ihe Companies Act 2006 and "Accounting and Reporting by CharitEs.' Statement of Recommended Practice applicable to charities preparing their account5 in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2019}" Objectives and activities In February 2016, we established Affordable Justi Ltd. a not for profit Famity Law fimi aimed at offering reasonabty prId family law services to women fleeing violence and abuse who require legal advi and representation. Arising from the need observed and expressed by women coming through the women's centre's specialist domestic violence and support service. the Trustees worked to develop a financially sustainable service to address this need. sin the changes to Legal Aid entitlement which came into force in April 2013, many women attempting to flee violent relationships have been excluded from acSsIng vital legal advice and support to ensure their safety and the safety of their children. Commercial Family Law solicitors. pri$ in Hull are typically £350 per hour plus VAT, meaning the cost of an injunction or an order for child arrangements can be up to £1800, well beyond the reach of women on benefits or on low incomes. More complex or lengthy matters can incur bills running into thousan¢Js of pounds for crucial advice, representation and legal protection. Wornen are therefore fOrd into the Choi of either.. Dropping proceedings, placing them581ves and their children at risk Taking on unmanageable debt (through credit cards. doorslep lenders or costly loans) Attempting to represent themselves in court {where their abuser has the right to cross examine them) It is a social enterprise, operating on a not for profit basis, employing expert st8ff at market rates (50 as not to compromise quality) and charging affordable houdy rates which are typically less than a third of commercial high slreet rates with options for payment plans and aCsS to affordable borrowing through the local credit union. It is registered and regulated by the Solicitor's Regulation Authority and subject to all the same governance as any standard commercial law fimi.
AFFORDABLE JUSTICE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 ft is the first and only one of its kind In the county As a sUIt of this we have had significant levels of interest locally, regionally and nationally and have delivered seminars and presentations to Law Schools and COnferenS, particular around the subject ofAccess to Justi. Affordable Justice Ltd is a separate company limiled by guarantee, which is co-located at Winner, the Preston Road Women's Centre . Affordable Justi was made possible by a start-up grant from the Tudor Trust to help us get estsblished and begin to operate. During 2023124 Ihe charity delivered its charitable objectives as the seNice was delivered to more than 200 women and was very well used. The practi has become established, even expanding to incorporate a relaled practice for divorce, separation and financial matters and employing an additional two fee eamers and office administrator. It also attracted national grant funding and has expanded its geographical reach to cover the whole of England and Was, supporting women as far soulh as Cornwall and as far North as Newcastle, made possible by the remote working which has become the nomi since the COVID-19 pandemic. During 2022, a5 part of our work to expand services we commissioned an external evaluation of Affordable Juslice which demonstrates the value of the model of wort< and the outcomes achieved for women Key points from the evaluation include Over 1.000 women living In 100 locations across England and Wales, have been supported Eslimaled total savings to wornen of over £1,340:000 lJVon)en fell respected. believed, and that staff are on their side 96 percent ol women achieved the legal outwmes they wanted in full or in part The pricir)g made a significant difference to 80 percent of women Rates of self-representation were redUd by 69 percent 90 percent of womeri found the service easy 10 3ccEss all or most of the lime 87 percent of women felt supported lo make the cholS they wanted all or most of the lime The trustees have paid due regard to guidan issued by the Charity Commission in deciding what activities the charity should undertake.
AFFORDABLE JUSTICE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Flnan¢ial roview It is the policy of the charity that unrestricted funds which have not been designated for 8 specific use should be maintained at a level equivalent to three month's expenditure. The trustees consider that reserves at this level will ensure that. in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. Reserves policy The trustees have a policy to keep no more than three months running costs (approximately £24 0001 in reserv85 in order that the charity's funds can be applied to further rts charitable purpose. The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. Future developments In the upcoming year w8 will continue to expand the service across England and Wales and look at neOrkIng with other organisations who have expressed an interest in doing similar things. We will a150 work with Winner, the Preston Road Women's Centre{where we are located} to expand our offi space in order to accommodate our growing staff team Structure, governance and management The charity is a company limited by guarantee. The trustees, who are also the directors for the purpose of company law. and who seNed during the year and up to the date of signature of the financial statements were.. Ms J P Cunningham Ms L M Hilder Ms S C Sedgwick None of the trustees has any beneficial interest in Ihe company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up. The trustees, report was approved by the Board of Trustees. Ms L M Hllder Trustee Dated.. 24 July 2024 L klJd6r
AFFORDABLE JUSTICE LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AFFORDABLE JUSTICE LIMITED I report to the trustees on my examination of the financial statements of Affordable Justice Limited {the charity) for the year ended 31 March 2024. Responsibilities and basis of report As the trustees of the charity (and also its directors for the purposes of company lawl you are responsible for the preparation of the financial statement5 in accordance with the requirements of the Companies Act 2006 {the 2006 Actl. Having satisfied myself that the financial statements of the charity are not required to be audited under Part 18 of Ihe 2006 Act and a eligible for independent examination, I report in respect of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(51{bl of the 2011 Act. Independent examiners statement I have completed my examination. l Confirm that no matters hav6 come to my attention in connection with thé examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act., or the financial staternents do not accord with those records., or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts giv& a true and fair view which is not a matter considered as part of an independent examination", or the financial statements have not been prepared in accordan with the methcxls and principles of the Statement of Recommended Practice for accountin9 and reporting by charities applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be dra in this report in order to enable a proper understanding of the financial statements to be reached. Jonathan L Fawley Ju & Easton Chartered ertified Accountants 1 Parliament Street Hull East Yorkshi HU12AS Dated.. 24 July 2024
AFFORDABLE JUSTICE LIMITED STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unr•$tri¢ted funds 2024 Unroslri¢ted funds 2023 Notss Income from: Charitable activities 211.091 215,915 Totsl Income 211.091 215,915 Expenditure on.. Charitable activities Other expenditure 245,567 2,569 217,250 1,598 Total expenditure 248,136 218,848 Net expenditure and movement in funds 137,045) (2.9331 Reconciliation of funds: Fund balances at 1 April 2023 3,578 7,251 Fund balances at 31 March 2024 133,4671 4,318 The slatement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
AFFORDABLE JUSTICE LIMITED BALANCE SHEET AS AT31 MARCH 2024 2024 2023 Notes Fixed assets Tangible assets 11 1.093 1.041 Current assets Stocks Debtors Cash at bank and in hand 12 13 5,036 3.505 2.105 5.036 4,028 4.641 10,646 13,705 Crgditors: amounts falling du¢ within one year 14 145.206) 110,4281 Net Gurrent Illabilltiesllassets 134,5601 3,277 Totsl assèts less current liabilities 133,467) 4,318 Net a88ets excluding penslon Ilablllty 133,467) 4,318 The funds of the charity Unrestricted funds (33,467) 4.318 (33,4671 4.318 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006. for the year ended 31 March 2024. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 wilh respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance wilh section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the trustees on 24 July 2024 Ms L M Hilder Trustee L ktilJ6r Company registration number 09651107 (England and Wales)
AFFORDABLE JUSTICE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Charity InforniaOn Affordable Justi Limtted is a private company limited by guarantee incorporated in England and Wales. The registered office is 185 Preston Road. Hull, East Yorkshire, HU9 5UY, England. 1.1 Accounllng ¢onvention The financial slatemenls have been prepared in accordance with the Charity's Igoveming documentl, the Companies Act 2006. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland I'FRS 102.1 and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordan with the Financial Reporbng Stsndard applicable in the UK and Republic of Ireland IFRS 1021" {eff8Ctive 1 January 20191. The charity is a Public Benefrt Entsty as defined by FRS 102. The charity has taken advanlage of the provisions in the SORP for charities not to ppare a Stalemenl of Cash Flows. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetsry amounts in these financial statements are rounded to the nearest £. The financial statements havè been prépared under the historical cost convention, [modified to include the revaluation of freehold propertr'es and to include inveslment properties and certain financial instruments at fair valuel- The principal acwunting policies adopted are set out below. 1.2 Going concern At the time of approving Ihe financial statements, Ihe trustees have a reasonable expectation that the charity has adequate resources to continue in operational existen for the foreseeable future. Thu5 the Irustees continue to adopt the going conrn basis of accounting in preparing Ihe financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the truslees in furthérance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are Set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 1.4 Income Income is recognised when the charity is legally entitled to it after any perfomiance conditions have been met. the amounts can be measured reliably, and it is probable that income will be reived. Cash donations are recognised on reipl. Other donations are recognised once the charity has been notified of the donation. unless performance condilions require deferral of the amount. Income tax fecoverable in relation lo donalions reiVed under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or othèwisé if the charity has baen notified of an impending distribution. the amount is known, and receipt 15 expected. If the amount is not known, the legacy is treated as a (A)ntingent asset.
AFFORDABLE JUSTICE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 A¢counllng poll¢ies (Continued) 1.5 Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructlve obligation committing the charity to that expenditure, it is probable that a Iransfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably, Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activit.es on a basis consistent with the use of reSoUrs. 1.6 Tangible fixed assets Tangible fixed assets are initlally measured at cost and subsequently measured at cost or valuation, net of depreciation and any impaimient losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their Useful lives on the following bases.. Plant and equipment Fixtures and fittings 20% on a straight line basis 20Yo on a staight line basis The gain or loss arising on the disposal of an asset is detemiined as tre differen between the sale proceeds and the carying value of the asset and is recognised in the statement of financial activities. 1.7 Impairnient of fixed assets Al each reporting end date, the charity reviews the carying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impaimienl loss. If any such indication exists, the recoverable amount of the asset is estimated in order to detemiine the extent of the impairment loss lif any). 1.8 Stocks Stocks are staled at the lower of cost and estimated selling Pri less costs to complete and sell. Cost omprises direct materials and, where applicable, dired labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. Net realisable value is the estimated selling price less all estimaled costs of completion and costs to be incurred in marketing, selling and distribution. 1.9 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-temi liquid investments with original maturrti'es of the months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.10 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial inslruments are recognised in the charity's balan sheet when the ¢hanty becomes party to the Contractual provisions of the instrument. Financial assets and liabilits.es are offset. with the net amounts presented in the financial statements, when there is a legally enforable right to set off the recognised amounts and Ihere is an intention to settle on a net basis or to realise the asset and settle the liablIty simultaneously.
AFFORDABLE JUSTICE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Continued) Basi¢ financial assets Basic financial assets. which include deblors and cash and bank balances, are initially measured at transaction price includin9 transaction costs and are subsequently carried at amorb'sed cost using the effective interest melhod unless the arrangement constitutes a financing transaction, where the transacbon is measured at the present value of the future reIpts discounted at a market rate of interest. Financial assets classified as CeiVable within one year are not amortised. Basic financial liabilitles Basic financial liabililies, includirKJ creditors and bank loans are initially recogni5ed at transaction price unless the arrangement constitutes a financing transaction. where the debt instrument is measured at the present value of the fvlure paymenls discounted at a market rate of interest. Financial liabililies classified a5 payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using Ihe effecttve interest rale method. Trade creditors are obligations to pay for goods or seNices that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using Ihe effective inlerest method. Derecognition of financial Ilabilities Financial liabilities are derecognised when the charity's contraclual obligations expire or are discharged or cancelled. 1.11 Employee benefits The cost of any unused holiday entitlem8nt is recognised in the period in which the employee's services are received. Temiination benefils are recognised immediately as an expense when the charity is demonstrably committed to tenninata the employment of an employee or to provide temiination benefits. 1.12 Retirement benefits Payments to defined contribution retirement benefil schemes are charged as an expense as they fall due. Crltlcal accountin9 estimatss and judgements In the application of the charity's accounting policies, the trustees are required tr) make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated 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 accounling e5timate3 are recognised in the period in which the eslimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
AFFORDABLE JUSTICE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FQR THE YEAR ENDED 31 MARCH 2024 In¢om¢ from Charitsble actlvltl Unrestricted funds 2024 Unrestricted funds 2023 Headin9 #ac989 Fees Other income 194,924 16,167 106.805 109,110 211.091 215,915 Expenditure on charitsble activities Core 2024 Core 2023 Direct costs Staff costs Deprecialion and impaiment Insurance Telephone Postage and stationery Advertising Sundries Charitable expenditure heading 8 Bad debts 169,467 208 3,968 487 1,728 25,007 3.823 10,000 358 134,816 260 7.743 1,854 29,879 3,919 7,000 558 215.046 186,029 Share of supportand governance costs (see note 5) Support Governan 9,415 21,106 7,223 23,998 245,567 217,250 Analysis by fund Unrestricted fvnds 245,567 217.250 10-
AFFORDABLE JUSTICE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs allocated to activities 2024 2023 Training IT and Computer costs Governan ¢05ts 158 9,257 21,106 7,223 23.998 30,521 31,221 Analysed between". Core 30,521 31,221 Net movement in funds 2024 2023 The net movemenl in funds is stated after chargingllcrediting).. Depreciation of owned tangible fixed assets 208 260 Trustees Mrs S Sedgewick, trustee, was also a paid employee throughout the year, providing legal services. There were no other trustee remuneration or other benefits for the year ended 31 March. Employees The average rnonthly number of employees during the year was.. 2024 Number 2023 Number Employment costs 2024 2023 Wages and salaries Social security costs Other pension costs 152,133 14,273 3,061 120,274 11,992 2,550 169,467 134,816 There were no employees whose annual remuneration was more than £60,000. Remuneration of key management personnel The remuneration of key management personnel was as follows.. 11
AFFORDABLE JUSTICE LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 other Unrestricted funds Totsl 2024 2023 Financing costs 2.569 1,598 2,569 1,598 10 Taxation The charity 15 exempt from taxation on its activib'es because all its income is applied for charitsble purposes. 11 Tanglble fixed assots Plant and Fixtures and equipment flttlngs Totsl Cost At 1 April 2023 2,990 369 3.359 At 31 March 2024 2.990 369 3,359 Depreciation and impaimient At 1 April 2023 Depreciation charged in th6 year 1,690 208 368 2,058 208 At 31 March 2024 1,898 368 2,266 Carrying amount At 31 March 2024 1.092 1,093 At 31 March 2023 1,040 1,041 12 Stocks 2024 2023 Work in progress 5,036 5.036 13 Debtors 2024 2023 Amounts falling due within one year: Trade debtors 3.505 4,028 12-
AFFORDABLE JUSTICE LIMITED NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Creditors: amounts falling due within one year 2024 2023 Other taxation and soaal security Trade creditors Accruals and deferred income 15,659 27,867 1,680 3,763 4,985 1,680 45,206 10,428 15 Retirernent beneftt schemes 2024 2023 Defined contribution schemes Charge to profft or loss in respect of defined contn"bution schemes 3.061 2.550 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. 16 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how Ihey may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 April 2023 Incoming resources Resources At 31 March expended 2024 General funds 3,578 211,091 1248.1361 (33.4671 Previous year: At 1 April 2022 Incorning resources Re8ource8 At 31 March expended 2023 General funds 7.251 215.915 {218.8481 4,318 17 Related party transactions 13-
AFFORDABLE JUSTICE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Related party transa¢tlons {Continu•d) Transactions with related parties Dunng the year the charity entered into the following transactions with related parties.. Wages 2024 2023 Winner. The preston Road Womens Centre Ltd 169,467 134,816 169,467 134.816 14-