Charity number 1170317 Company number 09698401 Greater Manchester Law Centre Charitable Company Limited by Guarantee Report and Financial Statements For The Year Ended 31 March 2021 ¥AAXEU740* 1212021 COMPANIES HOUSE 33
Greater Manchester Law Centre Charitable Company Limited by Guarantee Contents Page Report of the Trustees Independent Examiners Report 10 ststemenl of Financial Ath"vities Balance Sheet 12 ststement of Cash Fk)ws 13 Notes to the Accounts 1424
Greater Manchester Law Centre Charltable Company Limlted by Guaranlee Report for the truslees for the year ended 31 March 2021 The Irustees who are also directors for the purposes of ccmpany law present their annual directors report and financial slalemenls for the charity year erKJed 31 March 2021. The financial statements comply wFlh Ihe Charibes Act 2011. the Companies Act 2006. the Memorandum and Articles of Association and Accounting and Rewrting by Charities. Slaternenl of Recommended Practice applicable to charities preparing their accounts in accordance with the finanual reporting stsndard applicable in the UK and republic of Ireland IFRS1021 (October 2019) Reference and Administratlve Infomlation Charity Name- Greater Manchesler Law Charity Number: 1170317 Company Number: 9698401 Directors and Trustees The directors of the charitable company (the charity) are rts trustees for the purpose of charity law. The trustees and offirS serving during the year and Sin the year end were as folk)ws: Trustees & Directors Andrew Walsh John Nicholson Norma Tumer Aisha Khan Sukhdeep Singh Giles Elliot Kemn Allsop Craig Holmes Ben Clay Clara Bartlam Lamin Touray Chair (from 24 November 2020) Chair (Until 24 November 2020) Treasurer Ve Chair {from 24 November 2020) (from 24 November 2020) (from 24 November 2020) Secretary Director Denise McDowell Company Secretsry Jason Telley 6671669 Stockp(wt Road Manchester Registered Offlce M12 4QE Registered Charity Number Supervising Solicitor Independent Examiners 1170317 Kathleen Cosgrove MHA Moore and Smalley Richard House 9 Wind(ley Square Preston Lanca5hire PR1 3HP Lloyds Bank PIC 8 Foregate Street Chester Bankers
Greater Manchester Law Centre Charitable Company Limited by Guarantee Report for the trustees for the year ended 31 klarch 2021 Objectlves and Activities The purposes of the charily are.. To relieve poor pers$ in the ten boroughs making up the counties of Grealer Manchester (the designated areal by provtdirKJ such perS(ts with servwx %thich theycculd not othernise obtsin thQh the ck of means The advanment of eduCats"C among resKlent or4%Dthng in tr* (ieslgrted area The advanment of SLth other dwtstle purpc6es as are lnerla1 to the wnmunityfor persons resident or working in the designated area Publ1¢ Benefit The Iruslees confimi thatlhey have refeed tothe charity commissM)ns guidance on public benefit when reviewing the charities aims and objectives. in planning future activities. arHI setting the policies for the year. Structure, Governance and Management Grealer Manchester Law Centre is a company limited by guarantee governed by its Memorandum and Articles of Associalion dated 23 June 2015. 11 is gIStered as a charity wth Ihe charity commission with effect from 22 November 2016. Appointmenl of trustees As set out in the Articles of Assooalion. trustees of the company. may by ordinary resolution appoint a person who is willing to act as a director and detemiine the rotation in which any additional directors are to retire. Trustee Induction and training Twslees undertake an induction when theyjoin the board. discuss their prospective role and responsibilities with the Chair, the Director, and olher key trustees. Any training is bespoke lo this role. Organisation The board oftrustees administers the charity- The board nom7ally meets every two months. Senior Managers are appointed by the trustees to manage the day-ttrday operdtions of the charity- Achièvements and Perforniance The main achievements during the year are summarised in the report. below.. Trustees Report For 2020-2021 We started as a protest against cuts and closures of law centres in Greater Manchester -and we succeeded in gathering individual and community support. so that we were able to open an office, through the commitment. enthusiasm. and detemiination of aur volunteefs. We then became a provider. of legal advice and representation. with huge gains for many individual people across Greater Manchester. Since August 2016 we've raised over £3.5 million in reclaime(I welfare benefrts which the DWP has wrongty refused to local people in need. We have a vision of a fairer so¢iety. Our advice seNices assist indrvidual need and specific issues, but the problems faced by rnillions of people require wider solulions. In April 2019 we laLJnched our own Manrfeslo". 'Fighting Together for Free Access to Jusllce" that detailed our dernands or change. IPlease see Im.grnIaw.Org.ukI.
Greater Manchester Law Centre Charllable Company Limited by Guaranlee Report for the trustees for the year ended 31 March 2021 (Continued) The Manifesto confimied that al heart the Law Cenire is a campaigning advice organisalion that demands both legal and soeietal change lo overcome the issues of social Injusti and poverty facing our communities. We demand.. The restoration of a fully funded Legal Aid system.. as a pillar ofthe welfare stste. A system thal allows people to be empowered. providing them wtlh access to free specialist adwce to enforce Iheir rights, preventing inequality and exclusion. A Supportlve social security system.. that protects and supports society's most vulnerable members. wilhoul prejudice or stigma. The right of everyone to a secure home.. thrh the protection of renlerfs rights. building of public housing that is safe and secure and the ending of homelessness. An end of the hostile environment for Claimants and rnigrants.. for the Government to slop discriminatory policies and language that marginalises vulnerable peopk and leads lo injustices such 85 the Windwsh Scandal.. Investment and training of the next generatlon of welfare lawyers - lo ensure that specialist advice is available now and in the future of those in need A nationwide network of community Law Centres that can provide access lo specialist advice to people in their community, tsckling systemic inJusts" at both an individual and strategic level. Achievements and Perfomian¢e The last year has been one of the most challenging since the Greater Manchester Law Centre IGMLCI was created out of the protest in 2016. The year was dominated by the Covid19 pandemic wlh the UK entering into lockdown in Mid-march 2020 and Gre8ter Manchester itseff as a region being under severe re5trictitsns for afmost an entire year. despite a brief spIte in summer 2020. The ¢hallenge we faced was lo continue to provide a responsive advice setvice lo our community safely and inclusively. We moved our advice seN15 remotely during the inrti81 stages of the lockdown with enquiries being dealt with by telephone and where appropriate by teleconference through Teams and Zoom. We were aware that for some clients remote advice is not the way foNJard and we remain committed to face-to-face advice. We developed a risk-assessed in person appointment service for those that are vulnerable and this is under constant review. Legal Advice & Reprasentation Despite the pandemic we managed to develop our adwce and representab.on seNices and were able lo take on more cases across more areas of law than ever before. The number of enquiries from the public was slightty down on the previou5 year reflecting the fall off in demand during the initial lockdown in Mar June 2020. but we sb'll dealt with almost 2.000 contacts from individuals seeking advice. primarily through our telephone enquiry line. The actual number of cases and individuals that received specialist advice increased. This reflected the additional capacity that we have developed- through the recrutimenl of new 51aff and Ihe on-going development and commitment of our volunteer advisors. In the year GMLC managed to undertake over 750 cases which was up from 450 cases in the previous year. 230 Housing Cases and a further 200+ initial enquiries 319 Benefit Cases 30 Public Law Challenges 177 Employment Cases a primarily volunteer Servi until January 2021
Greater Manchester Law Centre Charitable Company Limited by Guarantee Report for the trustees for the year ended 31 March 2021 (Continued) We have 5UPPOrted people in every borough across the GM regh)n, over 40% of our clients are from outside the City of Manchester. The impact of this work can be illustrated in a number of ways: Slopping Homeless and preventing destituti.. GMLC prevenled the Home Office from evicting over 4,000 deslilule failed a$u seekers from temporary accommodalK)n through strategic litigation in late 2020 and early 2021. The importance of this work has been acknowledged nationally and led to our own Kathy Cosgrove being reccgnised as Legal Aid Housing Lawyer of the Year for her work on the rase. In addition, over 100 people at risk of homdessness have been housed as a resuh of GMLC casework in ensuring that local authorities discharge their statutory homeless duties. £637,000 to Greater Manchesler residents in reclairned benefits from benefit appeals and casework. Since 2016 GMLC has reclaimed over £3.5m of nglY refused nefitS to local people in need. Campaigning & Community Support The impact of the Covid19 over811. has magnified the issues fating the Frf)or and marginalised, shining a spotlight on the structural inequalily that exists wilhin UK sOetY. Those from BAMER Communities, those on low incomas. in overcrowded houses. and people in insecure employment have been affected most. both in terms of the health and ewnomic impa. The crisis provided real eXameS ofthe power of communities to ad colle¢bvety and supwrt the most vulnerable: thousands of people across Greater Manchester have been involved in neighbourhood mutual aid and support. We have also seen a growng recognition Ihal benefits and low income employment has fuelled food povety- We saw structural changes in employrnenl markets and more unscrupulous employers using the panéemic to aller workers. tems and conditions through "Fire and Re-Hire_" The Black Lives Matter movement has brought the issues of instilulional racism and the social and economic injustice faced by black people lo the forefront and inspired a new generation of activists across Greater Manchester and the wider UK. The Covid19 pandemic a150 demonstrated the immense power of the State to act. quickly and decisively lo avert crisis where there is a political will to do so. We have demanded that Government uses the opportunity of the pandemic to go further and undertake a series of changes lo eradicate the long standing issues of poverty. employment and housing insecurity and the hostile environment. GMLC has focussed its community and campaigning WO on a number of areas." COVID Support - we developed a Covid Survival GuTrde and distributed 10.000 of these lo local organisations with information on housing. benefit and employment issues. We supported the Zero Covid campaign highlighting the systemic failures in the Govemment response to the parHJemic. We have started to work with the Long Covid Support Group lo fully explore the issues facing the long-temi effects of the virus. who are facing job insecurity with little protection under existing eMplOent law. Benefit Poverty- the £20 Universal Cdit U1ft showed there was a recognilion of Ihe desperately low poverty levels Ihal benefits had been set al. GMLC campaigned bolh for the extension of the uplift to all "legacy" benefits and for the longer term raising of all benefits to eradicale years of under-fijnding by SU$s1ve governments. Homelessness and evicllons prevention.. GMLC has continued to work with olhers to highlight the Government's refusal to enact legislaiion that will provide long-tem protection for tenants. Ihrough abolishing no- fault evictions and providing better secvrty for renters. The failure to do so means in Greater Manchester over
Greater Manchester Law Centre Charitable Cornpany Limited by Guarantee Report for the trnstees for the year ended 31 March 2021 (Continued) 20,000 households are still at risk of eviction. We have also sought commitrnents from soaal landlords to lake the lead in not using mandatory grounds to evict their tenants. Employment Rights: we have developed our employmenl service lo provide individual advi whilst calling for workers to organ1se for better terms and condrtions. working with unions and campaigners to produce malerials for care workers 8nd those impacted by Long-covid. Immigration Support and advice" We were part of a coaif(ion of North West providers. co-ordinated by GM Immigration Aid Unit, that sought lo share infomiation and leaming on issues facing Jse within the immigration system. Training the Next Generation of Soclal WelfarÈ Lawyers We have continued to progress the law Gareers of new social welfare lawyers, arising from our work with local universities. Their students represent law centre appellants in Social Security Tribunals and increasingly use this experience to good effect in developing their own careers-we have seen 6 volunteers g8in barrisler.pupillages.. The 2 trainee lawyers funded through the Justice First Fellowship have continued to develop and we h3ve committed lo retain them both post-qualificalion. building our long-lemi adwce capaaty and demonslraling our commitment t¢ "growing our own" lawyers. Developing our Infrastructure Internally we have managed to maintain a strong infrastructure l>oth in terni$ of management, finances and resources. We have maintained a very strong and experienced Management Committee. Andy Walsh became Chair in November picking up the balon from John Nicholson, who had guided GMLC and the Board from its inception. In addition three new Twslees were recruited- bringing a diverse range of skills and experience lo complement the existing trx)ard members. We have invested in a new case management system and upgraded IT systems to meet the challenge of remote working. We have maximised income and increased our reserrfe levels. We saw our income more than double in the year as we were successful in obtaining grants across a wde-range of activities. Income rose from £214,000 10 over £443.008 and we saw our reserves more than double. In addition we saw our stsff numbers increase from 8 to 12 as we recruited new project stsff and invested in campaigns with a designated staff member. Our leg81 aid income in the year was disappointing and reflected both our concentratIn on non-legal aid areas of advice such as welfare benefits and eMplonent advice and the difficulties in ensuring we were billing for the work we did do remotely. Whilst we do not wsh to be wholly reliant on Legal Aid Income tt will remain an important part of our funding going forward and this wll be a priority in the year ahead. There is more scope to develop this income as we take on more strategic liligalion. and as our trainee lawyers develop their own case work. We conlinue lo aim for financial self-sufficien¢y, not reliant on state furmjing {legal aid as run by the Legal Aid Agency), and not reliant in the long temi on any one charitable trust alone. Report for the trustees for the year ended 31 March 2021 {Continuedl Within the year we continued to receive support for our conlinued development from our major funders.. Legal Education Fund and the ABC Charitsble Trust. In addition we received funding from the Ministry of Justice through the Access lo Justice Foundation lo support Irtigants in person and to develop our eMpknent service.. this project is delivered across the Ncrth West in partnership wth Citizens Advice Lancashire.
Greater Manchester Law Centre Charitable Company Limited by Guarantee Report for the trustees for the year ended 31 March 2021 (Continued) Individual giving and membership.. We have gained more than 80 standing orders from individuals and lawyers, trades union branches and community groups. This is still below our long-standing target of 150. We need to renew our efforts lo gTOW regular giving and membership." in particularly as we look lo widen and strengthen our Gm-wide service offer.. atthough we recognise even this wll not be enough on its own to provide sustainability for Ihe quality of work that we need to do. Most of all. we continue to be supported by a fanlasti¢ally comrnitted range of volunteers. Even during lockdown there are still over 50 people volunteering wrth the law centre each month, ensuring that our fight for free access to justice. is more than a slogan. Looking Ahoad The impacl of the Covid19 pandemic wll be felt for months, rf not years lo come and our ehallenge is to both continue lo provide responsive advice serwces lo those affected but also to use our experience to push for wider policy changes. We are already seeing a regression in the Govemment support 8vailable to the poorest in Society. the ending of Ihe Universal Credit Uplift in October 2021 wll see 200.000 households put back into wverty. Large numbers of people have lo top up their rent from benefits. not because they live in large or opulent houses bul simply because market rent is now far atrrf)ve housing benefrt levels in the areas they live. Housin9 insecurity wll only rise over the coming months as the courts start to deal with emction, which have a limited or no legal defence. but are based upon rent arrears arising out of the economic impact of Covid. We are faced wth on-going redundancies anfj j¢)b losses and there is the potential for some employers to use this opportunity to reduce wages and working cnnditKJns - 20% of GM employees currently eam under the Real living wage and ill work poverty is on the rise. We wethrne the carnpaigns against food poverty and aCknOedge the amazing WO of local activists and projects in meeting the needs of their neighbours and communities bul the fact remains that the latest GM Poverty Action report shows that there are 620.000 peOe across the regKJn live below the poverty line. The Board has undertaken a strategic review in the past few months aiming lo pul the Manifesto ambitions into action and to build upon the expansion in services Ihal we have seen over the last year. Our aim is that GMLC becomes a hub of specialist advice and a space where the community. campaigners and lawyers can exchange their skills, knovAedge and experience in fighting for justi. GMLC aims lo not only be provide advice services bul lo become a resource lo other organisatiorbs in upskilling their workers and fighting for their clients, rights. We will collaborate with others in fighting for change,. from tenants. rights to comballing structural inequalily wlh disability rights and racial equality campaigners. We VAII add our voice and support those opposing the proposed Polu & Crime Bill that wll reslrict Ihe very abiltty of community to protest against the injustices they face. We will do this by. Continuing to undertake strategic challenges against systemi¢ injustice; in the Welfare Benefits system, housing and hornelessness adminislralion and practice and against unfair Govemrnenl policy against asylum seekers.
Greater Manchester Law Centre Charitable Company Limited by Guarantee Report for the trustees for Ihe year ended 31 March 2021 {Continuedl Fighting every eviction and continuing to support tenants groups to establish and provide mutual aid whilst providing advice. training and materials lo those affected. Publicising and supporting the work of the Renters Reforrn Coalition. Developing our employment advice service and working unions and other workers. rights Campaigners and developing resources so that ernployees S aware of their rights and how to exercise them. Developing training and support wlth front4ine agencies across the region, allowing better access to our specialist a(Jvice services and referrals lo those that require representstion. All this will Inforni our pollcy demands_ We continue lo take up both individual cases and wider issues with policy makers and politicians. Publicising the fight for justice by ourselves and others through Ouf CampanIng wort and our newsletter. social media and newsletters. We want lo be oufvlard-looking. developing joint services and fund-raising in Greater Manchester. We want upward-looking promolion of policy demands to govemment and olher policy-makers- and we need lo secure the base of the law centre through strategic management of finances, premises and workforce. We will work as community activists across Greater Manchester. using our legal skills and knedge. not as detached "Activist Lawyers" but as advocates and represenlalives of local people. highlighting Injust¢ and fighting together with them an(J others lo combat the poverty and inequality that they face every day. Financial Review GMLC continues lo thrive. Over the course of Ihe last year. we have grown our resources, taken on staff. successfully for funding from a wide range of sourc*s. helped more dients. and benefited from the generosity of many of our funders and supporters. We managed lo derive a surplus driven by a number of large grant donations in the year that allowed us lo double our income, although this also funded a significant increase in staff and on-going overheads Ihal wll need to be managed going fotward. ReseNes wll be required as we enter uncertain tirnes as finances come under pressure posl-pandemic and a number of our CUent funding streams come to an eThY. Flgures 3113121 3113120 £154,307 Cash at Banii Regular Donors Income £242.624 83 £443,008 £327.369 £214.231 Expenditure £213.305
Greater Manchester Law Centre Charitable Company Limlted by Guarantee Report for the trustees for the year ended 31 March 2021 (Continued) Investment Powers and Policy The trustees, having regard to the liquidity requirements of operating the charity will seek lo keep available funds in an inleresl-bearing deposit account. Reserves policy and going concem The balance held in unrestricted reserves on 31 March 2021 was £193.259 of which £186,894 are free reserves. after allowing for the cary foard of restricted funds and fvnds tied up in tangible fixed assets. The Irustees aim to maintain free reserves in unrestricted fvllds at a level which equates to approximately 3 months of unreslrieled Charitable expenéilure and lo ensure there is sufficient reseNes lo cover any accrued redundancy liabilrty lo staff. The trustees consider that this level wll provide sufficient funds to respond lo applications for grants and ensure that support and govemance costs are covered. The Charilvs main source of income is grants and donalions. The twslee5 consider that it is appropriate to prepare the accounts on a going concem basis and, consequenlly. the accounts do not include any adjustments that would be neSSary if these sources of income should cease. Risk management The trustees have conducted a review of the major risks which the charity is exposed. and systems have been established to mitigate those risks. During the P8ndemic in addttion to the everyday risk man8gemenl, the trustees ensured Ihal risks resulting spectficAllyfrom COVID19 and its impacl to clients. staff and the service were kept under constsnt review. Plans for Future Periods As noted in the Trustees. Report. we intend to continue developing our services offered at Stockport Road Offices, and lo develop a wder re8ch across Greater Manchester through the development of partnerships arid referral agreements with olher agencies across the region. We will ntinUe to fight togelher for free access lo justice across the whole of Greater Manchester. Related parties and co4)peration with other organisalions None of our trustees receive remuneration or other benefit from their work wth the charity. Any connection between a trustee or senior manager with any semce providers must be disclosed lo the full board of trustees in the same way as any other contractual relalionship wilh a related party. In the current year no such related party transactions were repcN1ed. Trustees. responsibilities in relation to thÈ financial slatements The charity Iruslees (who are also the directors of Grater Manchester Law Centre for the purposes of company lawl are responsible for preparing the Tnjstees. Annual Rewrt and finanGial slaternents in accordance with applicable law and Uniled Kingdom Accounting Standards {Uniled Kingdom Generally Accepted Accounting Practice) Company law requires Ihe charity tnjstees to prepare finanaal stalements for each financial year which give a true and fair view of the stale of affairs of the chartable company and of the incoming resources and application of reSoUrs, including the income and expenditure. of the charitable company for that period. In preparing the financial statements, the Iruslees are required lo".
Greater Manchester Law Centre Charltable Cornpany Limited by Guarantee Report for the trustees for Ihe year ended 31 March 2021 (Continued) Select suitable accounting principles and then apply them consistently Observe the methods and principles in the applicable Charities SORP {FRS 1021- Make juijgments and eslimales Ihal a reasonable and prudent.. State whether applicable accounling standards have been followed. subject to any material departures that musl be disclosed and explained in the finanaal slatements- Prepare Ihe financial statements on an ongoing cL)ncem basis unless it is appropriate lo presume that the charity will not continue in business. The trustees are responsible for keeping proper accounting records that di%close with reason8ble 8coJr8cy at any "me the financial F¥)sition of the charity and to enable them to ensure that the financial statements comply wilh the Compares Act 2006. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for Ihe prevention of deteclion of fraud and other irregularities. By order of the board of trustees These financial statements have been ppared in accordan wth the provisions appluble to companies subject to the small companies. regime. A Walsh Chair Dale= 2211212021
Greater Manchester Law Centre Charitabl8 Company Limlted by Guarantee INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GREATER MANCHESTER LAW CENTRE I report lo the charity trustees on my examination of the accounts of the company for the year ended 31 March 2021. set out on pages 11 10 24 Responsibilities and basis of report As the charitytruslees of the wmpany (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance Mrith the requirements of the Companies Act 2006 I'the 2006 Ad,). Having satisfied myseff Ihal Ihe ac£ounts of the company are nol required to be audtted under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your company's 8ccourits as carried out under section 145 of the Charities kt 2011 {'the 2011 Acl'l. In caffwng out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Independent examlnerfs statement sin the c£>mpanVs gross income exceeded £250,000 your examiner must be a member of a body lislecl in section 145 of the 2011 Act. I confim that l am qualifd to undertake the examination because l am a member of ICAEW which is one of the liste¢J bodies. I have completed my examination. I confirrn that no matters have come to my attention in connection wth Ihe examination gimng me cause lo believe that in any malerial respe¢l accounling records were not kept in respect of the accompany as required by section 386 of the 2006 Act.. or the accounts do not aceord wrth those records" or the accounts do not comply wth the accounting reqtjirements of seclion 396 of the 2006 Act other than any requirement that the accounts 9sve a 'true and fair view. which is not a matter considered as part of an independent examination.. or the accounts have not been prepared in a¢ctydance th the methods and principle5 of the Statement of Recommended Practi for accounting and reporbng by charities applicable to Charities preparing their accounts in accordance wfth the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). I have no eoncems and have come across no other matters in connection wtth the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Nicola Mason FCA DChA MHA Moore and Smalley Richard House Winckley Square Preston PR1 3HP Date.. 2911212021
Greater Manchester Law Centre Charitable Company Limited by Guaranlee STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021 Notes UnrestTiCted funds Restricted Total Funds Funds 2021 Total Funds 2020 Income From Donations and Legacies Charitable Actiwties Other Trading Activities Investment Income Total Income 42.498 50.966 42.498 400,489 14.158 180.604 19,435 34 214.231 349.523 21 93,485 21 443.OJ8 349,523 Expendlture On Charitable Activities Raising Funds 327.369 327,369 213.187 317 Total 327.369 327.369 213.504 Net In¢omel{Expènditure) 93.485 22.154 115.639 727 Transfers 8etween Funds 14 Net Movement in Funds 93,485 22.154 115.639 727 R8conciliation of Funds Totsl Funds Brought Forward 14 99,774 1.283 101,057 100.333 Total Funds Carried FOrard 193,259 23.437 216,696 101.057 The statement of financial activities indudes all gains and losses in the year. The notes on pages 14 to 24 fomi part of these accounts.
Greater Manchester Law Centre Charitable Company Limited by Guarantee Balanca sheet as at 31 March 2021 Notes 2021 2020 Fixed Assets Tangible Fixed Assets 10 7.176 7,285 Current Assets Debtors an¢J Prepanents Cash at Bank and in Hand 11 40.943 242,624 283,567 8,353 154.307 162.660 Creditors Amounts falling due within one year 12 {74.0471 {68,888) Net Current Assets 209.520 93,772 Total Net Assets 216.6 101,057 Accumulated Reserves Unrestricted Funds Restricted Funds 14 14 193.259 23.437 216.696 99.774 1,283 101.057 For the financial year ended 31 March 2021 Ihe company was enlilled lo exemption frn audit under section 477 of Ihe Companies Act 2006 relating lo srnall cornpanies. The director acknovAedges his responsibilities for complwng wilh the requirements of the Companies Act 2006 with respect lo accounting records an(J the weparation of financial slatefflents. The members have not required the company to obtsin an audit of its finanual ststements for the year in question in accordance with section 476. These financial slatemer)ts have been prepared in accordance wilh Ihe prowsions applicable to companies subject lo the small companies, regime. Approved orh behalf of the board of Irusleesldirectors Director Andrew Walsh Director 8en Clay Date 22112r2021 The notes on pages 14 to 24 fomi part of these accounts Company number: 09698401 12
Greater Manchester Law Centre Charitable Company Limited by Guarante Statement of Cash flows for the year ending 31 March 2021 Reconciliations for net movement in funds to net cash flowfrom operating activities 2021 2020 Net Movement in Funds Add Back DepreatiOn Decreaselllncreasel in Debtors IncreasellDecreasel in Creditors Nel Cash Used in Operating Activitles 115,639 4.268 {32.5901 5,159 92,476 727 1.987 14.790 17,459 34.963 Cash Flows from Investment Acttvities= Purchase of Fixed Assels 14.159) 16.6011 Net Cash Provlded by Investing A1VitieS 14.159} 16.6011 Incre8sel{Decxeasel in Cash 2nd Cash Equivalents during the Ye8r 88,317 28,382 Cash and Cash Equivalents Brought Forwdrd 154.307 125.945 Cash and Cash Equivalent Carried Forward 242,624 154,307 13
Greater Manchester Law Centre Charltable Cornpany Limited by GuaTantèe NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Accounting Policies Basi$ of preparation and assessment of going concern The accounlants (financial slatementsl have been prepared under the historical cost convention with ilerns recognised al cost or transaction value unless Dtherwise stated in the relevant notes to these accounts. The financial ststements have been prepared in accordance with the Statement of Recommended Practice. Accounting and reportin9 by charities preparing their accounls in aGcordan¢e th the financial Reporting slandard applicaNe In the UK and Republic of Ireland. {FRS1021 issued October 2019 and the Financial Reporting slandard applicable in the United Kingdom and Republic of Ireland IFRS1021 and the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS102.The Injslees consider that here are no material uncertainties about Ihe charity s ability lo continue as a going concern. The Trustees have considered the impact of the Govemment resF)onse to Covid 19 and consider that any impacl on the charity can be managed appropriately. Funds Stwdure Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor. When the requirements of the reslricled funds are met le.g. 8ssels are purchased) the transaction is shown as a movement in funds from restricted to unrestricted funds. Unrestricted income funds cornprise those funds which the trustees are free to use for any purwse in furtherance of the charitable objects. Unrestricted fuds indude designaled funds where the trustees, at their discretion. have created a fund for a specific purpose. ¢ Income recognition Income is recognrsed once charity has ents'tlement to the income, it is probable that the income will be received, and Ihe amount of income receivable can be measured reliably. Donations and grants are recognised when the charity has been noffiety in writing of both the amount and settlement dale. In the event that a donation or grant is subject to condilions that require a level of performance before the charity is entitled lo the funds. the income is defed and not recognised unlil either those conditions are fully met, or the fuffilment of those conditions is wholly within the control of the charity. and it is probable that those conditions will be filled in the reporting period. Gfanls ceiVed for future periods are deferred. lllleresl on funds held on deposit is included when receivable and the amount can be measured reliably by the charity". this is nomally upon notification of the interest paid are payable by the hank. d Expenditure Recognition Liabilities are recognised as expendtture ss sn as Ihere is a legal or constructive obligation committing the charity lo that expenditure. it is probable that setmement will be required. and the amount of the obligation can be measured liablY. All expenditure is accounted for an an accruals basis. All expenses including support costs and govemance cost are allocated or 8PPOrtioned to the applicable expenditure headings. For more infomation on this attribution refer to note {g) below. e Taxation & Irrecoverable VAT All grant income and donations are outside the scope of VAT. Contract fee5 and certain olher income are exempl supplies and therefore the company is not liab to be registered for VAT. Irrecoverable VAT or expendilure is attributed to the category of expenditure on which tt is inCued No provision has bee made for taxation as exemplion has been granted by HMRC from laxation. Under Section 466 10 493 of the Corporation Taxes Act 2010 or Section 26 of the Taxation of Capital Gains Act to the extent that surpluses and gains are applied for chariiable purposes. 14
Greater Manchester Law Centre Charitable Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Allocation of support and govemance costs Support costs have been allocated between govemance costs and other support costs. Governance costs comprise all costs involving the public accoulllabilily of the charity and its compliance with regulation and 9ood practice. These costs include costs related lo independent examination and legal and professional fees together with an apportionment of ovethead and support costs. Govemance costs 2nd support costs relating to charitable activities have been apportioned based on staff time and the usage of facilities and services for management purposes. The allocation of support and governance costs is analysed in note 7. g Charitable Activities Costs of charitable activities include govefflance costs and an apportionment of support costs as shown in note 7. h Tangible fixed assets and depre¢latlon All assets costing more than £500 are capitalised and valued al historical cost. Depreciation"is charged on the followng basis. Computer Equipment Office Furniture & Equipment Fixtures & Fittings 33 33% on asst 20% on Cost 20% on Cosi The lotsl of any capital grants is recognised in the Statement of Finanaal Aetivilies in the year they are received as required by the SORP and not deferred over the life of the related assets. Realised gains and losses All gains and losses are laken lo the Statement of Financial Activities as they arise. Realised gains and losses on investments are cakulated as the difference between sales proceeds and their opening carrying values of their purchase value If acquired subsequent lo the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the end of the year and their varwng value. Realised and unrealised investment gains and Losses are combined in Ihe Ststemonl of Financi81 Activrties. Pension The pension scheme is an auto enrolmenl compliant scheme. The charity has no liabilities beyond making the contributions and pawng across the deductions fcx the employee's contributions k Operating Leases Payments under operating losses are charged to the inL>)me and expenditure account in the period to which they relate. Contingent liabillties There were no conlingenl lialItIeS on 31st March 2021 {2020 none) m Donation Services The charity has on average 10 volunteers al any one lime 2SSiSting with providing advice. No fanCIal value has been reflected in the accounts for these donated services. 15
Greater Manchester Law Centre Charitable Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Debtors Trade and other debtors are recognised al the settlement amotjnt due after any trade discount afford. Prepayments are valued al the amount prepaid nel of any trade discrjunts due. Creditors and Provisions Credilors and provisions and recognised ere the charily has a present obligation resulting from a past event that will probatAy resuA in the ITansfer of the funds lo a third party and the amount due to settle the obligalion can be measured of estimated reliably. Creditors and provisions are nomally recognised at the resettlement amount after allowng for any trade discounts due. Net Incoming Resources for The Year 2021 2020 This is ststed after charging.. Oeprecialion Independent Examiners Fees Other Financial Services 4.268 1.200 1,440 1.987 811 840 Dotiations and Legacies Unrestricted Restricted Total 2021 2021 Donations Gifi Aid 42.498 42.498 12.478 1,680 42,498 42.498 14,158 Income from donations and legacies in the year ended 31 March 2020 all related to unrestricted funds. Income from Charitable Activities Unrestricted Restrl¢ted Total 2021 AB Charitable Trust Access to Justice Foundation SHED Legal Education Foundation- Justice First Fellow Legal Education Foundation- Tackling Homelessness Legal Education Foundation- Law Centre ManagerlFund- raiser Law Cent$ Network Manchester Melro5)olitan University University of Manchester The Three Guineas Trust We Love Mcr Legal Help Claims Other Affiliations Membership 45.000 45,000 50,121 35,000 39,883 5,833 50.121 35.000 39.883 5.833 46.000 140,000 5,000 3,000 4,882 18,500 46,000 140,000 5,000 3.000 4,882 18,500 4,906 1,304 775 285 400,489 4.6 1,304 775 285 50.966 349,523
Greater Manchester Law Cent Charitable Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Prior Year Unrestricted Restricted Total 2020 AB Charilable Trusl1£18.760 released) Legal Education Foundation Legal Education Foundation- Jusb'ce First Fellow Legal Educalion Foundation- Tad(ling Homelessness Legal Education Fovndation- JFF Training Contrael Guardian Christmas Appeal Grant Manehesler Metropolitan University University of Manchester We Love Mcr Legal Help Claims Other Affiliations Membership 33,750 18,750 18,750 19.167 32.333 9,971 17,5CKJ 12.5LK) 7.583 1,216 52,500 18.750 19.167 32,333 9,971 17.500 12.500 7,583 1.216 7.944 119 680 341 180,604 7.944 119 680 341 42.834 137,770 Income from other Trading Activities Unrestrided Restrlcted Total 2021 Total 2020 Fundraising Events Staff Secondment Certificated Work Contributor to Running Costs IGMIAU) 2.551 15,009 1.875 19,435 Income from trading activities in the year ended 31 March 2020 was unrestricted. Exponditure on Raising Funds Expenditure on Raising Funds Total 2021 Total 2020 Fees for certrficaled work 317 317
Greater Manchester Law Centre Charitable Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 MARCH 2021 Expenditure on Charitable Activities Advice Ser¥i¢es Total 2021 Total 2020 Wages and Salaries Recruilmenl Costs Childcare Voucher Admin Fees Rent and Rates Project Partner Costs Consultancy & Extemal Workers Telephone Travelling & SUbsistee Expenses Volunteer Expenses Volunteer Training Staff Training Publications and Subscriptions Accreditation Professional Indemntty Insurance Website Costs Marketing & Plsblicty Support Costs Governance Costs Staff Time Staff Time Stsff Time Floor Area By Project By Project y Project By Project By Project By Project By Project By Proje By Project By Project By Project y Project 8y Projecl By Project 237.174 237.174 135.397 1,250 39 1.743 10,000 13.200 1,270 332 5.000 31,503 5.000 31.503 1.479 1.479 500 500 222 9.724 2.079 2.600 46 222 9.724 2.079 2,600 46 662 1,997 756 3.378 14 749 40.953 811 213,187 34.402 2,640 327,369 34.402 2,640 327.369 2021 2020 Restricted Funds Unrestricted Funds 327.369 144,923 68,581 213.504 327,369 18
Greater Manchester Law Centre Charitable Company Llmited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Allocation of Govemance and Support Cosls Support Costs Govemance 2021 Total 2020 Total Rent & Rates Floor Area Heat, Light and Water Floor Area Broadband Direct Repairs & Maintenance Floor Area Moving Costs Direct Cleaning Floor Area Computer Maintenance and Software Direct Minor Equipment Direct Printing, post and stationery Direct Payroll Costs Direct Insurance Direct Miscellaneous Direct Depreciation Direct Bank and PayThent Admin Charges DI¢1 Accountancy Governance Legal Fees Govemance Total 15.000 6,000 662 15.000 6.000 662 15.686 3.378 709 6,197 2.055 1.030 3.496 134 4,259 134 4,259 1,464 1,221 390 1,003 4.269 4,098 840 378 1,044 1,986 56 811 1,221 390 1,003 4.269 2.640 2.640 34,402 2.640 37.042 41.764 Staff Costs Total 2021 Total 2020 Wages and Salaries Social Security Costs Pension costs 213,359 19.297 4.518 ?.77 174 125.570 6,498 2,229 135,397 No employee earned £60.000 per annum or more. No trustees received any renumeration for their services or pensKsn contribution during the year. The charity considers key staff cofflprises both the direct and the supeThising solicitor. The remuneration. induding pension contributions of key staff in the year was £76.11512020 £64,541). The charity employed an avege of 10 (2020 71 people during the year. Trustees Remuneration and Expenses No remuneration has been paid or is due to be paid lo any of the trustees in respecl of the of the perii)d. Except as disclose¢J no reimbursement of expenses has been rnade or is due to be made lo any of the directors in respect of the period. Travel two trustees £Nil {2020.. £1.0231. 19
Greater Manchester Law Centre Charitable Cornpany Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 10 Fixed Assets Fixtures Fixings & Computer Equipment Furniture & Tolal Office Equipment Cost At 1 April 2020 Addilions Disposals At 31 March 2021 4.357 7.729 4.159 3.161 15,247 4,159 4.357 11,888 3,161 19,406 Deprecation At 1 April 2020 Provided in the year Disposals At 31 March 2021 749 903 4.695 2.722 2.518 643 7.962 4.268 1.652 7.417 3.161 12.230 Nel Book Value At 31 March 2021 At 31 March 2020 2.705 3.357 4,471 3,035 7.176 7.285 893 11 Oebtors and Prepayments Total 2021 Total 2020 Other Debtors Accrued Income Prepayments 28,719 1,680 10,544 40.943 2,591 3.237 2,525 8,353 12 Creditors.. Amounts falling Total 2021 Total 2020 Trade Creditors Other Creditors Accrua15 Deferred Income 24,529 1.620 16,172 31.724 74.045 5,472 1.620 11,406 50,388 68,888 20
Greater Manchester Law Centre Charitable Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 13 Deferred Income Total 2021 Total 2020 Deferred Income Comprises grants in advance Balance as at 1 April Amount released lo income from Charitab activilies Amount deferred in year Balance al 31 March 50.388 {50.3881 31,724 31.724 28.500 128,5001 50,388 50.388 14 Analysis of Charitable Funds Balance at Incoming 01-Apr-20 Transfers Outgoing Balance 31-Mar-21 at Restricted.. Big Lottery- Celebrate 67 {671 Access to Jvslice Foundabon SHED 50.121 150.121) 35.000 112,374) 22,626 The Three Guineas Trust Legal Education Foundation- JFF Legal Education Foundation- TH Legal Education Foundation- Law Centre Manager Law Cenlres Network 4.882 {4.8821 39.883 {39,8831 5.833 {5.8331 46.000 146.0001 140,000 {140.OCK)I We Love Manchester 1.216 18.500 (18,9051 811 Manthesler Melropolilan University-LASP University of Manchester- LASP 5.(KJO 15.CK)O) 3,000 13.000) Other small grants 1.304 11.304} 1.283 349.523 {327.369) 23.437 Unrestricted: General Funds 99.774 99.774 93.485 93.485 193.259 193.259 101,057 443.008 {327,369) 216,696 21
Greater Manchester Law Cent Charitable Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 14 Analysis of Charftable Funds (continued) Balance at Incoming 01-Apr-19 Transfers Oulgolng Balance at 31-Mar-20 Restricted.. AB Charitable Trust Big Lottery- Celebrate Legal Education Foundation Legal Education Found81ion- JFF Legal Education Foundation- TH Legal Education Foundation- Director Guardian Appeal Grant We Love hAanchesler Manchester Metropolitan Universily-LASP University of Manchester- LASP 18.750 {18,7501 (671 (25.052) 67 6.302 18.750 1.834 9.971 {11.0851 32.333 (32.499) 19.167 (19,167) 17.500 1.216 12.500 1,216 7.583 137,770 8,436 (144.923) 1.283 Unrestricted.. General Funés Designated Funds- Seedbad Tru51 67.282 78.461 143.9491 99,774 24,632 91,891 124.6521 168.5811 78.461 99.774 100.350 214,231 1213.604) 101.057 Purpose of Restricted Funds- AB Charitable Trust Legal Education Foundalion Towards supervising solicitor post Towaros establishing a law centre and engaging a supervising solicitor. Toward the just first follow programme Towards Ihe legal solutions to tackling homelessness and deslitulion in Greater Manchester programme Towards fvnding of law centre managerlfundraiser Towards the cost of laptops. balance represents fulure depreciation Towards the cost of a sew0[ supervisor for students Towards the cost of a casework supervisor for students Legal Education Foundation- JFF Legal Education Foundation- TH Legal Education Foundation We Love Manchester MMU- LASP University of Manchester- LASP Designated Funds. Seedband Trust Eam)arked for the costs of caffwng out litigatKJn, publicily and Campaigning and a further year of our development manager p05t 22
Greater Manchester Law Centre Charltable Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Is Analysis of Net Assets Between Funds Unrestricted Funds Restricted Funds Total 2021 Tangible Fixed Assels Net Current Assets Net Assets at 31 March 2021 6.365 186,894 193.259 811 22,626 23.437 7,176 209,520 216,696 Prior Year Unreslri¢ted Funds Restricted Funds Total 2020 Tangible Fixed Assets Net Current Assets Net Assets at 31 March 2020 6.002 93.772 99.774 1.238 7,285 93,772 101.057 1.238 16 Constltutlon The company is limited by guarantee and dijes not have a share capital. In the event of a winding up all rnembers (the trustees under the governing dccumentsl have agreed lo contribute an amount not exceeding £1. 17 Capital Commitments Constructed but not provided for 18 Operating Lease Commitments 2021Totsl 2020 Total The total future lease payments indicaled on the lease for larKJ and buildings are.. Within One Year Belween 2-5 Years 20.000 10.000 30,000 20.000 30,000 50.000 The lease on the property commenced in October 2019. 11 wsll expire in Seplember 2022. 19 Related Party Transactions During the year one of the Trustees. a seff employed barrister rec£ived a legal aid payment in respecl of a case completed on behaff of Greater Manthesler Law Centre. 23
Greater Manchester Law Centre Charitable Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 19 Related Party Transadions (continued) Denise Mct)owell is chief executive of Greater Manchester Immigration Aid Unil IGMIAUI and also a trustee of GMLC. The organisats.ons share premises and some support costs. 20 Ultimate Controlling Party The company is under control of the bjard of management. 21 Financial Instwments The charity only has financial assets and liabilities ol a kind that qualtfy as basic financial instruments. Basic financial instruments are initially recognised on a transaction value and subsequenlly measured at their setllement value wlh the exception of bank loans which are subsequently measured at and amortised eost using the effective interest method. 24