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 offi￿rS 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
V￿e 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 th￿Qh
the ￿ck of means
The advan￿ment of eduCats"C￿ among resKlent or4%Dthng in tr* (ieslgr￿ted area
The advan￿ment of SLth other dwtstle purpc6es as are l￿ner￿la1 to the wnmunityfor persons resident or
working in the designated area
Publ1¢ Benefit
The Iruslees confimi thatlhey have refe￿ed 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.. thr￿h 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 seN1￿5 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 sO￿etY. 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 eXam￿eS 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 eMplO￿ent law.
Benefit Poverty- the £20 Universal C￿dit U￿1ft 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 concentrat￿In on non-legal aid areas
of advice such as welfare benefits and eMplo￿nent 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 eMpkn￿ent 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 aCknO￿edge 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 Campa￿nIng
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 kn￿edge. 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 CU￿ent 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 fo￿ard 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 ne￿SSary 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 reSoUr￿s, 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 p￿pared 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 qualif￿d 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 FOr￿ard
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 Prepa￿nents
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 fr￿n 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 Depre￿atiOn
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 A￿1VitieS
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 defe￿d 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 s￿n 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 inCu￿ed 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 lia￿lItIeS 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 f￿anCIal
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 & SUbsiste￿e 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 ave￿ge 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