Charity number 1170317 Cornpany number 09698401 Greater Manchester Law Centre Charitable Company Limited by Guarantee Report and Financial Statements For The Year Ended 31 March 2022 ABJUR5TR 29112r2022 cOANIEs HOUSE
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Greater Manchester Law Centre Charitable Ctsmpany Limitèd by Guarantee Contents Page Report of the Tiuslees 14 Independenl Examiners Report Statement of Financial Activrties 10 Balance Sheet Statement of Cash Flows 12 Notes to the Accounts 1>23
Greater Manchester Law Centre Charitable Company Limited by Guarantee Report for the trustees for the year ended 31 March 2022 The trustees who are also directors for the PLJrposes of company law present their annual directors report and financial statentS for the chariiy year en¢Jed 31 March 2022. The Iinancial statements comply wlh the Charities Ad 2011, Ihe Companies Act 2006, the Memorandum and Articles of Association and Accounting and Reporting by Charities. Stslemenl of Recommended Practice applicable lo charities preparing their accounts in accordance wlh the financial pOng standard applicable in the UK and republic of Ireland {FRS1021 (October 2019) Reference and Administrative Inforniation Charity Name: Greater Manchester Law Charity Number.. 1170317 Company Number: 9698401 Dlrectors and Trustees The d1CloT5 of the Gharrtable company (the charily) are tts trustees for the purpose of charity law. The truslees and officers serwng during the year an(1 since the year end were as follows_" Trustees & Direetors Andrew Walsh Aisha Khan Ben Clay Norma Tumer Sukhdeep Swigh Giles Elliot Kewn Aifsop A Graf Craig HMe$ Ben Clay Clara Baarn Lamin Touray Chair Vice Chair Tre8surer (from 23 November 20211 Treasurer Ilo 22 November 2021) (Appointed 23 November 20211 SeGretary Director Dlse Mcoowell Company Secretary Jason Telley 6671669 Slfxkport Road Manchester M12 40E Registered Office Registered Charity Number SupeNising Solicitor Indèpendent Examine 1170317 Kathen Cosgrove MHA M(we and Smalley Richar(l House 9 Winckley Square Preston Lancashire 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 March 2022 Objectives and Activities The purposes of the Charity are". To relieve poor persons in the ten boroughs making up the counties of Greater Manchester (the designated areal by providirrfJ sh Fersons legal servres tlw c4xJtd othemse obtain through the Lid( ofmeans The advancement of education an¢9 perS resident orvthirKJ in the deswjnated area The advancement of such Oth chantable purpc6es as are beneficTal lothe ccmmuntyfor Fersons resident or working in the designated area Public Benefit The Iruslees confimi that they have referred lo Ihe Charity Commissions guidance on public benefit when reviewing the charities aims and objectives, in planning future activi(ie5, and setting the policies for the year. Structure, Governance and Management Greater Manchester Law Centre is a company h"mrted by guarantee governed by ils Memorandum and ArtleS of Association dated 23 June 2015_ It is registered as a charrty wrth the charrty ccffimission wlh effect from 22 November 2016. Appointment of trustees As sel out in the Articles of Association. trustees of the company, may by ordinary resolution appoinl a person who is willing to act as a director and determine the rotation in which any additional directors are to reti. Trustee Induction and tralnlng Trustees urertake an induction %then they join the board. discuss their prospective role and responsibilit$ with the Chair. the Director. and other key Iruslees. Any training is bespoke lo Ih¢s role. Organisation The board of trustees administers the charity. The board normalfy meets every two months. Senior Managers are apkk)inted by the trustees lo manage the day4aY operats.ons of the chatty. Achievements ond Performance The main achievements ¢Juring the year are summarised in the report, bell.. Trustees Report for 2021-2022 rhe last year continued lo be one of the most challenging Sin the Giealer Manchester Law Centre IGMLCI was ¢realed out of the protest in 2016. The year was again dominated by Ihe Covid19 pandemic with the UK and Greater Manchester entering into various lockdowns and restriclions until Summer 2021, a respite In the SummerlAvtumn folk)wed by further restrtiOn in Winter 21122. The impact of Comd and rts aftemiath will be fe for years lo come. We started as a protest against cuts and cbsures of law nt in Greater Manchester- and we succeeded in gathering individual and community support, so that we were ab to open an office, through the commitment, enthusSM and detemiinalion of our volunteers. We then became a provider, of legal advice and representalion. with huge gains for many individual people across Greater Manchester. Since August 2016 we've raised over £4.6 million in reclaimed weware benefts which the DWP has wrongly refused to Iral people in need.
Greater Manchester Law Centre Charitable Company Limited by Guarantee Report for the trustees for the year ended 31 March 2022 Icontlnuedl We next aim to become a regional hub for specialist social Welfa advi¢e, where the Law Cenlre acts as a Justice Exchange wheie indivi(luals, CommunitS. and lawyers can come logethei to fight fo¥ Communitylusli and the end of poverty and injustice across Gater Manchester and the whole of the UK. We have a vision of a fairer society. Our advice services assist IndivKlual need and SpeCrf issues but the problems faced by millions of people require wider solutions. In April 2019 we launched our own Manrfesto". 'Fighting Togetherfor Free Access to Justlce. that detailed our demands for change. IPkase see www. mlaw.or .uk . The Manifesto continues to act as the referen point for our pdicy, Campaigning and semce development going foward and sets out our visK)n of the Law Centre as a campaigning advice organisation that demands both legal and societal change lo overcome the issues of social injustice and poverty facing our communities. We continue to demarKI.' The restoration of a fully funiled Legal Aid system," as a pillar of the weware state. A syslem thal allows people to be empowered. provIng them wrth access to free speck31isl advKe to enforce their rbghts. preventing inequality and exclusion. A supportive social security system", that prolects and supports scciety's most vulnerable members, without prejudice or stigma. The right of everyone to a secure home,. through the protection of renters. rights. building of public housing that is safe and secure and the ending of hOMesSness. The right to decent jobs and fair working conditions thrjgh the prclection of employee rights An end of the hostile environment for claimants and migrants: for the Government lo stop discriminatory policies and language that marginaltsing vulnera)le people and leads lo injusbces such as the Windrush Scandal. Investment and training of thè next generation of wellare lavryers- lo ensure that specialist is available now and in the future those in need A nationwide neiwork of community Law Centres thal can provide access lo speaalisl advice to people in their communrty, tackling seMie injuskn.ce * ix)th an irKlividual antl strategic level. Achievements and Perforn)ance This year's annual report shows the importanl service that GM Law Centre delivers for the residents of GTealer Manchester. We have always sought to provide support across the ole of Greater Manchester, given the ILKation of our office it has been inevitable that mosi of our cases in the initial period were from the Manchester city council area. We are very pleased to report that this last twelve months we have not only supported people in every borough across the GM region but over 50% of our dnts were from oulsKJe the City of Manchester. In terms of our advu seThice. managed to offer both a remole service to ensure clients had access to legal support during restrictions as well as f8ce-ttrface appointments for those most at need. This way of working with a mixture of digital and personal appointments will undoubtgjly continue. alihough the Law Centre's ¢ommthenl lo face-to-face advice remains as strong as ever. In terms of this hybrid appioach lo working- we saw our case work and enquiries reach record levels, across the Board we saw enquirEs both reach and then surpass ppandem levels. Our Casewo developed as we saw additional services bed in and as we saw our team. partthlarly (Mjr two Ifainee solicilors ctxne up to full speed. We saw overall cases increase from 756 to almost 1100110861 an increase of over 400. with benefit Cases in particukr seeing a big increase as the benefits system kid(ed back into gear post-pandemic.
Greater Manchester Law Centre Charitable Company Limited by Guarantee Report for the twstees for the year ended 31 March 2022 Icontinuedl Welfare Benefits We took on 479 benefrt case last year, representing a 50% In¢aSe on the preVS twelve months. The work of our welfare benefits team has this year alone secured £1_135m of incorrectly denied benefits. This figure represenls a 78.fi increase from the £637,000 we helped secure last year. We can only deal wth a limvted nLJmber of Cases and many people give up before they come lo us. The wrongful denial of benefits in¢rÈases the distress of Individuals and families placing a burden on charities and local councils who face funding cuts themselves. In the six years Sin we were established, GM Law Centre has reclaimed over £4.8m of wrongly denied benefits. Funds repatriated from Govemment in benefils are spent in the Greater Manchester economy benefitting everyone claimants and non-claimants alike. Employment Advi¢e Our ernploymenl advice 5erwce has supported 314 Cases a 77% increase on last year. In addition, we have been able lo signpost enquiries to addrtional adce and support semces. We Continue lo promcAe trade union membership a5 the best fomi of protection of employment rights but not everyone is a member of a union when. they first expenence sharp prathce. The adce and employment serv&ce provision ol GMLC remains a vital resour for Greater Manehester. Housing Advice Our housing work has always been a key element of our seNice offer. The number of housing cases in the lasl twelve months has increased by 21'A lo 279. Over 100 people at risk of homelessness have been housed as a direct result of GMLC casework in ensuring that local authoritie5 discharge their slalulory homeles5 duties. Wort<ing closely wth funders and partners ¥ have been able to extend the housing advice available across GM. As in other areas we don'tjusl provide advi, we have used the experience of LNJr clnls lo legally ¢hallenge bad practice and bring strategic lrtigation cases. Using data and case work from GMLC, Salford MP Rebecca Bailey has tabled an amendment lo legislation that will require social landlords lo prowde information through Freedom of InformatKn. Campaigning & Partnerships As well as prowding ad1 Se to our clntS we see our role as giving voice to our client needs. Our aim is lo change policy by bringing client experiences into the public domain. Our approach includes partneiship work with like-minded organisalions and individuals and the use of strategic litigation to challenge injustice. This year for the first lime we received diwt fvnding fi(Mn Manchester Cty Council toward our Covid response work, which allowed us lo offer adVe and support to those impacted by the pandemic. We were particularfy pleased lo be recognised by the BaTing Foundation as a regional admce hub where communilies, campaigns and lawyers can come together lo fight injustice and campaign for changes. Our major funders Legal Education Foundation & AB Charity Trust have re•rteraled their support. The pioneering programme wth Manchester metropolit Universty and Universrty of Manchester has continued %wth training and volunteering oppnitIeS for studenls and collaboratn Nvith the V'S Justice Hub on Oxtord Road. Worf(ing in partnership wth Manchester Central Foodbank we have developed an adv project forschools which embeds specialist benefrts advice with particular regard to child-related benefrts. The case studies the work prOVe$ helps support families impacted by subsistence benefrts and fo1 povety.
Greater Manchester Law Centre Charitable Company Limited by Guarantee Report for the trustees for the year ended 31 March 2022 {Continuedl Funds f¥om the Bell Foundation developed a domestrc Molence sijpport project ftsr women impacted by DV where English is their second12nguage. This work has led to 8 Str8tegt legal challenge and Changes lo housing policy. Through the devekjpmenl of our Litigant in Person {LIPI service. we became the lead agency on a project lo provide support lo over 4000 people that cannot access legal aid in areas were legal aid is no longer available. The project was delivered in partnership wrth Citizens Adwce Lancashire. The LIP serwce also provided a training programme for front-line staff and we held S events for 300 stsff Irom over 150 organisations. Our staff have developed and access to jUste handbook and training materials on how lo best access legal advice across GM to stop the adwce merry4JTrround a5 people desperate to a$$ advice are passed from organisation to organisation. Developing our Infrastructure Inlemally we have managed to maintain a strong infrastwcture both in ternis of management. finances and resources. We have maintained a very strong and experienced Management Committee. Nomia Turner our long-stsnding Board member, tho was instrumental in the establishmenl of the Law Cenlre stood down as Treasurer in November and was repla by Ben Clayas TreaSUr. AMa Graf another long-standing volunteerand a previous employee joined the Board and provides a gotrj operational experience of advice to the Board. We have worked wrth Law Centres Netwofk and We successfvl in securing COM Relief funding lo develop our automated enquiry system that wll enable us anij other law centres to deal wrth these more efficiently and allow in4Jeplh data capture in both the issues oui communib.es face as well as in the gaps of exisling advice provision. The new system was developed in partnership with our communty referral agen¢ies and will hopefully enable better and more seamless referrals Into our servi. We have maintained income and suslained reserve levels. It vrds UnlI(eWe could maintsin the levels ofgrant funding that were available through Covid. Our income dipped lo just under £400.000 but our expenditure increased signrficantly from £337.000 to almost £400,000 krgely fleetIng the increased payroll costs. We invesle(l in housing a7¢e wrth the employment of a very experienced housing so1Or and part-time judge and continued lo commit to our Campaning and communutions work wth a designated worker. Our gaI aid income in the year rose but we will not see the full impact of the cases taken on until 22123 given that we can only bill al the end of the case and the delay in recei9 the funds from the Legal Aid Agency. Legal Aid income wll be priority in the years to come. We continue to aim for financial selfvsuffieiency. not lIant on state funding {legal aid as run by the Legal Aid Agency), and not reliant in the long term on any one charrtable trust alone. Within Ihe year we continued to receive support for our continued development frcyn our major funders., Legal Education Fund and the Charitable Trust. In addjtion. we receNed funding from the Ministry of Justi through the Access to Just Foundation to support liliganls in person and lo develop our employment service., this project is delivered across the North Wesl in partnership with Citizens Adce Lan¢ashire and in January were Ihrilled lo receive 3-year funding worth £150,000 frcffl the Baring Foundation to support our community advice work. Individual giving and membership.. We have again increase stsnding orders frn individuals and laNvyers. trades union branches and community groups to over 90 This is still below our long-standing target of 150. We are renewing our efforts lo grow regular giving and membership." in particularty as we look to vAden and strengthen our Gm-wide servKe offer, although we recognise even this will nol be erUgh on its own to provbde sustsinabilily for the quality of wrNk that we need to do.
Greater Manchester Law Centre Charitable Company Limited by Guarantee Report for the trustees for the year ended 31 m?h 2022 Icontlnuedl The challenges ahead Sadly, we cannot hope lo meet the increasing level of demand for our services. There are obvioLJS challenges as we see benefrts reduce to pr&Covid levels and as evictions InCaSe. eady indication5 are in the Private Seclor Rented sector these are likely to surpass the 2019 IHJures as rents increase and household incomes are squee2ed. The potenti Cost of Liwng crisis will impact on the poorest and most disenfrarichised and will undoubtedly see demand for advice grow. Our aim of developing the Justice Exchange is lo increase the capacity and confidence of communitles to fight for their rights ind¢vidually and ccAlectively. We will look lo develop our Work with communrty agencies to increase their advice services and work with them to oblain better outcomes for their clients through training and second tier support. We a keen towork collaborabvely Ihrou9h the Justice Exchange lo develop proactive advi in areas where adMce is hwdest lo a¢S e.g.. through working wilh GM Tenants Union among Private Sector Tenants. Whilst we have a positive impact Trt is important that we continue to focus on Campaigning for policy change too. Our Servi delwery is vrtal but wrthout a change of polLy the demand for our serwces will continue to rise as citizens continue lo suffer hardship. In summ8rising the acliwties of the lasl tsvelve months the report records the tremendous efforts of our staff and volunteer team. The board of trustees wish lo Ihank our $18ff and volunteers for their hard work and commitment to delivering Free Access lo Justice for Grealer Manchester. The work that we do is not easy but without it the lives of many thousands of our fellow GM cilizens would be considerably MO drfficull. Our collective efforts continue to have a posrtive impact and our campaigning V+t)rk seeks lo bring pressure lo bear on the policy makers to choose a course which treats people th de¢en¢y and compassion. Wrth the continued support of our funders and partners we will Continue lo campaign for a faIr sLKiety and Free and A¢¢ess lo Jusli¢e. Financial review GMLC continues to thrive. Over the course of the last year. we have grown our resources, taken on slaff. successfully bid for funding from a wde range of sources, helped more ¢Its, and benefrted fr(m the generosity of many ol our funders and supporters_ We have developed new strategi¢ fun¢Jers including the Baring Foundation and have seen our legal aid income increase. We are very hc%)eful that our largest core sliategic funders will re-new mulii-year grants in 2022-23_ We posted a small loss in Ihe year, which reflected the willingness to support the continuity of servi$ as existing grants ended and new funding was received. The large surplus posted in 20121 allowed the Board to ensure fhal this was the case. Our existing resee$ wll be required as we enter uncertain limes as finances come under pressure posl-pandemic and 3 number of OUT current lunding streams come to 8n end although we are actively seekin9 renewal and alternative funding lo continue the volume and range of advice at least al their current levels. Figures 31103122 1 31103121 rcash at Bank Regular tionors Income 1 £241.310 £242,624 91 1 £394.241 £443.008 £327,369 Èxpenditur £398,467
Greater Manchester Law Centre Charitable Company Limited by Guarantee Report for the trustees for the year ended 31 March 2022 {Conttnuedl Investment powers and policy The Irustees, having regard to the IiquKIty requirernents of operating the charity, will seek to keep available funds in an interest-bearing deposit account. Reserves policy and going coneem The balance hekl in unrestricted reserves al 31* March 2022 was £212.470 of which £207,586 are free reseNes, after allowing for the carry foTh¥ard of restrictive funds and funds td up in tangible fixed assets. The trusteès aim to maintain free reseNes in unrest11 funts at a level Wh equates to approximately 3 months of unrestricted charitable expenditure and lo ensure Ihere is sufficient reserves to cover any accrued dundancy liability to staff. The trustees consider that this level wll provide sufficient funds to respond to applications for grants and ensuie that support and governarr costs are covered. The Charitrfs main source of income is grants and donalions. The trustees conshler that il is appropriate lo prepare the accounts on a going concern basis and. consequenlty. the accounts do not include any adjustments that would be necessary rf these sources of Incne should cease. Risk management The ITUStees have conducted a review of the major risks to which the ch3Tity is exposed and systems have been established lo mrtigate those risks. During Ihe Pandem in addrtion lo the everyday risk management the trustees ensured that risks Su111n9 specrfically fr(Mn COMD19 and rts impact lo clients. staff and the service were kept under constant review. Plans for Future Periods As note(l in the Trustees ReF4)rt, we intend to continue developing our serwces offered at our Stockport Road Offices, and to devel<)p a Wkler reach across Greater Manchester through the development of partnerships and referral agreements wth olher agencies across the region. We are actsvely working wrth organisation to support commun((ies lo better understand Iheir rights and how to enforce them, whilst making the case lor kgislative change where these are Currently lacking. We 11 continue to fight Icoether for free access to justice across the whole of Greater Manchester. Related parties and ctroperation with other oryanisations None of our trustees receive remuneration or other benefit frcmn Iheir work with the ¢harily. Any connection between a trustee or senior manager wth any seNice provKlers must be disclosed to the full board of trustees in the same way as any other ntraCtUal relationship wrth a related party. In the current year no such related paty Iransactior15 wwe repIe.
Greater Manchester Law Centre Charitsble Company Limited by Guarantee Report for the trustees for the year end 31 March 2022 (Continued) Company law requires the charity Iruslee5 to prepare financial statements for each financial year which give true and fair view of the slate ol affairs of the chartable company and of the incomin9 resources and application of resources, including the income and expenditure, of the chantable company for that period. In pparing the financial ststements, the trustees are required to.. Report for the tnjstees for the year ended 31 March 2022 {Continuedl Select surtable accounting principles and then apply them consistentty Observe the rnethods and principles in the applicable Charities SORP {FRS 1021.. Make judgments and estimates that are reasonable and prudent., State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained In the financial statements," Prepare the financial slatemenls on an ongoing concem basis unless it is appropriate to presume that the charity will not continue in busine5S. The trustees are responsible for keeping proper accounting records that disclose wrth reason8ble a¢cura¢y al any time the financial ws((ion of the chanty and to enab them to ensure that the financial stslemenls comply with the Cornpares Act 2006. They are also responsible for safeguarding the assets of the charty and taking reasonable steps for the prevention of detection of fraud and other irregularities. By order of Ihe boaré of trustees These financial slalemen15 have been prepared in acrdanCe with the provisions applicable to companies subject lo the Small companies. iegime. A Walsh Chair Date.. 2211212022
Greater Manchester Law Centre Charitable Company Limited by Guarantee INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GREATER MANCHESTER LAW CENTRE I report to the charity Irustees my examination of the accc4Jnts of the c(mpany for the year ended 31 Mar¢h 2022, sel out on pages 10 to 23 Responsibilities and basis of report As the charity trustees of the ccffnpany {and also its directors lorthe purposes of company lawl you are responsible for the preparation of the accounts in accthance the requirements of the CoMpanS Act 20061.the 2006 A¢l'l H8ving satisfied melf that the accounts of the company are )t requi to be audited under Part 16 ofthe 2006 Act and a eligible for independent examinalion. I rewrt in respecl of my examination of your company's accounts as Carried out under section 145 of the Charrtie5 Act 2011 (Yhe 2011 Act'l. In carrying oul my examination I have followed the Directions given by the Charity Commission under sectton 145(511bl of the 2011 Independent examlner's statement Since the company's gross income ex¢eeded £250,000 your examinei must be a member of a body listed in section 145 of the 2011 Act_ I confim) that l am qualifd to undertake the examination because l am 8 member of ICAEW which is tme of the listed bodies_ I have compleled my examination. I confirm that rK) matters have come to my attention in connection wlh the examination gwing me cause to believe th81 in any material respect accounting records were not kept in respect of the ac(y)mpany as required by seclion 386 of the 20( Ad.. or the accounts do not accord wlh those records". or the accounts do not comply with the accounling requ1ments of section 396 of the 2006 Act other than any requirement that the accounts gNe a 'lrue and fair which is not a matter considered as part of an independent exarninalion." or the accounts have not been prepared in accordance with the methods and principles of the Stalernenl of Recommended Practice for aceountsng and reporting by charities applicable to char(ties preparing their accounts in accor(iance with the Financial RePCIng Standard appluble in the UK and Republic of Ireland IFRS 102). I have no concerns and have come across no other matteTS in c£Jnneclion with the examinalion to which attention should be down in this report in order to enable a proper understsnding of the accounts to be reached. Nicola Mason FCA DChA MHA Moofe and Smalley Richard House Winckley Squa Preston PR1 3HP De: 2811212022
Greater Manchester Law Centre Charitable Company Limited by Guarantee STATEMENT OF FINANCIAL ACTMTIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 MARCH 2022 Notès Unrèstricted fvnds Restricted Total Funds Funds 2022 Total Funds 2021 Income From Donations and Legacies Charitable Activities Investment Income Total Incorne 13.417 79.041 19 92,477 13,417 380.805 19 394,241 42,498 400,489 21 443.008 301,764 301.764 Expenditure On Charilable Activities 73,266 325,201 398,467 327,369 Total 73.266 325,201 398,467 327,369 Net Incornel(Expenditure) 19.211 {23.437) {4,2261 115,639 Transfers Between Funds 13 Net Movement in Funds 19.211 {23.437 {4.226) 115.639 Reconciliation of Funds Totsl Funds Brought FoNard 13 193,259 23.437 216.696 101.057 Total Funds Carried Forward 212.470 212,470 216.696 The ststement of financial activities includes 811 gains and losses in the year. The [teS on pages 13 to 23 fomi part of these accounts. 10
Greater Manchester Law Centre Charitable Company Limited by Guarantee Balance sheet as at 31 March 2022 Notes 2022 2021 Fixed Assets Tangible Fixed Assets 7.176 Current A55ets Debtors and Prepayrnents Cash al Bank and in Hand 10 85.586 241.310 326,896 40.943 242,624 283.567 Creditors Amounts falling due wilhin one year 1119.3101 174.0471 Net Current Assets 207.586 209,S20 Total Net Assets 212,470 216,696 Accumulated Reserves Unrestricled Funds ReStrted Funds 13 13 212,470 193,259 23,437 216,696 212.470 For the financial year ended 31 March 2022 Ihe company was entit lo exemptson fr(Mn audit under se¢lion 477 of the Companies Act 2006 relating lo small companies. The director acknovAedges his reSponslIrtieS for cornplwNJ wrth the requirentS of the Companies Act 2006 vAth respect to accounting records and the preparats.on of financial statements. The members have not required the company to obtain an audit of rts financial ststements for the year in question in accordance wrth section 476. These financial statements have been prepared in accordance wlh the prowsions applicable lo companies subject lo the small cpanieS, regime. Approved on behalf of the board of trusteesldirectors Director Andrew Walsh Diwtor Ben CL4y Date 2211212022 The notes C pages 13 10 23 form part of Ihese accounts Company number.. 0*98401 11
Greater Manchester Law Centre Charitable Company Limited by Guarantee statement of Cash flows for the year ending 31 March 2022 Reconciliations for nel m(wement in funds to nel cash fr4yn operating activities 2022 2021 Nel Movement in Funds Add Back Depreciation Decreaselllncreasel In Debtors Increase]IDe¢reasel in Credrtors Net Cash Used in Operating Activltles 14.226) 3,626 {44.643) 45,266 23 115,639 4.268 {32,590 5.159 92,476 Cash Flows frc#n Investment Actmties.. Purchase of Fixed Assets {1,3371 (4,1591 Net Cash Provided by Investing Activities (1.3371 14.1 S91 IncreasellDecrease) in Cash and Cash Equivalents during the Year 11.3141 88,317 Cash and Cash Equivalents Brought FoThvard 242,624 154,307 Cash and Cash Equivalent Carried Forward 241,310 242.624 12
Greater Manchester Law Centre Charitable Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Accounting Policies Basis of preparation and assessrnent of going concem The accountants (financial statements) have been prepared under the historicAI cost convention Mth items COgnised at Cost or transaction value tjnless otherwise stsled in the relevant notes lo these accounts. The financial stalemenls have been prepared in accordance with the Statement of Recommended Practice. Accounting and reporting by charibes ppari Iheir accounts in accordance with the financial ReF)Orting stsndard applicable In the UK and Republic of Iland. IFRS1021 issued Oclc4)er 2019 and the Financial Reporting stsndard applicab in the United Kingdom and Republic of Ireland IFRS1021 and the Charities Act 2011. The charity conslrtules a public benefit entity as defined by FRS1C12.The trustees consider that here are no material UnrtaInlieS about the charity s ability lo continue as a going concern. The Trustees have considered the impact of the Government response lo Covid 19 and consider that any impact on the charty can be managed appropriately. Funds structure Restricted funds are funds which are lo be used in accordance wth specrfic restrictions imposed by the donor. When the requirements of the restricted funds are mel {e.g. assets are purchased) the transaction is shown as a movement in funds frcmn restricted to unrestricted funds. Unrestricted income funds Comprise those funds which the trustees are free lo use for any purpose in furtherance of the charitable obje¢ls. Unrestncted funds inciude designated funds where the tru51ees, al their discretion. have created a fund for a spe¢tFic purpose. c InCe recognition Inc(¥ne is recognised once the charity has entrtlement to the income. il is probable that the income will be received, and the amount of Income receivable can be measured lIablY. Donations and grants are recognised when the charity has been nolif*d in writirvJ of both the amount and settlernent date. In the event that a donation or granl is subject to conditions that require a level of performance before the charity is entitled lo the funds, the irKcwne is deferred and not recognised until either those conditions are fully met, or the fulfilmenl of those condrtions 15 wholly within the control of the charity, and rt is probable that those condilhJn5 syill be filled in the reporting period. Grants received for future periods are deferred. Interest on funds held on deposrt is included when receivable and the amount can be measured reliably by the charrty.. this is normally upon notification of the inlerest paid are payable by the hank. d Expenditure Recognition Liabilrties are rogniSed as expenditure as scx)n as there is a legal or wislruclive obligation committing the ¢har((y to thal expenditure. (( is probable that settlement will be required, and the amInI of the obligation can be measured reliably. All expenditure is accounled for on an accruals basis. All expenses including support costs and governance cost are all¢xated or apportioned to the apPIable expenditure headings. For more infomialion on this attribution refer lo note191 below. e Taxation & Irrecoverable VAT All grant income anrl donations are outside the scope of VAT. Contrad fees and certain other income are exempl supplies and therefore the comp8ny is not liab to be gIStered for VAT. Irrecoverable VAT or expenditure is attnbuled to the category of expendrture on whh it is incurred No provision has been made for laxalion as exemption has been granted by HMRC from taxation. Under Section 466 to 493 of the Corporalton Taxes Act 2010 or Section 26 of the TaxatK)n of Capital Gains Act to the extent Ihal surpluses arKI gains ale applied for Chaiitab FxJrp)ses. 13
Greater Manchester Law Centre
Charitable Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
f Allocation of support and govemance Costs
Support costs have been allocated between governance costs and other suppcmt costs. Govemance
costs comprise all costs involving the PLJblic accounlabilrty of the charty and its Compliance with regLJlation
and good practice. These costs in¢lLJde costs related lo independent examination and legal and
professional fees together wrth an apportionment of overhead and support Costs. Governance c0515 and
support costs relating lo chaiitable activihes have been apportioned based on staff lime and the usage of
facilrties and Servi foi management pury)oses_
The allocation of support and govemance costs is anaEysed in note 7.
g Charitable Activities
Cosls of ¢harbtable acliwties include governan c05t5 arKI an apportK)nment of support Costs as shown
in note 7.
h Tangible fixed assets and depreciation
All assets costing more than £500 are caprtalised and valued at historical cost. Depreciation is charged
on the fallowing basis.
Computer Equipmenl
offi Fumiture & Equipment
Fixtures 8 Fittings
33% on Cost
20QA on Cost
20fjA on Cost
The lolal ol any caprtal grants is reccgnised in the Statement of Financial AclTVities in the year they are
received as require
Greater Manchester Law Centre Charitable Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 n Debtors Trade and other deblors are re¢cgnised at the settlement amount due after any trade discount afford. Prepayments are valued al the amount prepaid net of any trade discounts due. o Creditors and Provisions Creditors and provisions and reccontsed where the eharty has a present obligation resulting from a past event that 11 probably resurt in the transfer of the fund5 to a third party and the amount due to settle the obligation can be measured of estimaled reliably. Credrtors ané provisions are normally recognised at Ihe resettlement amount after allowing for any trade discounts due. Nèt Incoming Resources for The Year 2022 2021 This is slated after charging- Depreciation Independent Exarniners Fees Other Financial Services 3,626 1.300 1,340 4,268 1,200 1,440 Donations and Legacies Unrestricted Restricted Total 2022 2021 Donations Gift Aid 11,417 2.000 11.417 2.000 42,498 13,417 13,417 42,498 Income frrxm donations and legacies in the year ended 31 March 2022 all remed to unrestrtcted funds. 15
Greater Manchester Law Centre Charitable Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Income from Charitable Activities Unrestricted Restricted Total 2022 AB Charilabk Trust Access to justs Foundation S-H-E-D Legal Education Found*ion- Justice First Fellow Legal Education Foundation- Law Centre ManagerlFund- raiser Law Centres Network The Bell Foundation Grant Manchester City Council Baring Foundation Grant MMU- LASP Prqect Brislol Law Centre- LASP SeNice/Fee Income Legal Help ClairwTS Union Affiliations Certific8ted Wotk Miscellaneous Income Membership Fees 45,000 45,000 108,571 8,333 29,913 46.000 108,571 8,333 29.913 46.0 47.551 27.087 15,000 8,333 10.0(X) 976 47,551 27,087 1S,000 8,333 10.000 976 1.100 12,798 1,320 15.093 3,445 285 380.805 1,100 12,798 1,320 15,093 3,445 285 79.041 301.764 Prior Year Unrestricted Restricted Total 2021 AB Chariiable Trust Access to Justice FoLtndation SHED Legal Education Foundation- Justice First Fellow Legal Education Foundation- Tackling Homelessness Legal Education Foundation- Law Centre ManagerlFund- raiser Law Cenlres Network Manchester Metropolrf(an Univwsty Universrty of Manchester The Three Guineas Trust We Love Mcr Legal Help Claims Other Membership Affilkotions 45.oc 45.000 50.121 35.000 39.883 5.833 5Q.121 35.000 39.883 5.833 46.000 140.000 5,ODO 3.000 4.882 18,500 46.000 140,000 s,000 3,000 4,882 18.500 4.906 1.304 285 775 400.489 4.906 1,304 775 50,966 349.523 16
Greater Manchester Law Centre Charitable Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 21J22 Expenditure on Charitable activities Advice Seprfices Total 2022 Total 2021 Wages and Salaries Rent and Rates Project Partner Costs Telephone Travelling & Subsistence Expenses Volunleei Training Staff Training Publications and Subscriptic$ Accie(Ji18tion Professional Indefflnity In5uraiice Web511e Cos15 Support Costs Governance Costs Staff Tttne Floor Area 312.104 5,000 30,000 2.011 131 250 312.104 5.000 30.000 2.011 131 250 237.174 5.000 31.503 1.479 By Project By Project 8y Project By Project By Project 8y Project By Project By Prc4ecl By Prcyecl By Project 500 190 9.094 945 1.969 43 33,454 3,276 398.467 190 9,094 945 1.969 43 33.454 3.276 398,467 222 9,724 2,079 2,600 46 34,402 2,640 327,369 2022 2021 ReStted Funds Unrestricted Funds 325.201 73,266 398,467 327,369 327.369 17
Greater Manchester Law Centre Charitable Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Allocation of Governance and Support Costs Support Costs Governance 2022 Total 2021 Total Costs Rent & Rates Flo)r Area Heal. Light and Water Fl(KJr Area Broadband Direct Cleaning Floor Area Computer Maintenance and Software Direct Printing, post and stationery Direct Payroll Costs Direct Insurance Direct Miscellaneous Direct Depreciation Oirect Bank and Payment Admin Charges Direct Accountancy Governance Legal Fees Govemance Total 15,000 2,400 15.000 2.400 15,000 6,000 662 3,239 1.237 1.502 3,239 1,237 1,502 384 6,008 3,626 58 2,640 636 36,730 4.259 1.464 1,221 390 1,003 4,269 6.008 3,626 2,640 636 3,276 2,640 37,042 Stsff Costs Totsl 2022 Total 2021 Wages and Salaries Social Security Costs Pension costs 291,028 14,834 6,242 312,104 213,359 19,297 4.518 237.174 No employee eamed £60,000 per annum or more_ No Iruslees reIVed any rernuner3lion for their semces or pension contribthion during the year. The charity considers key staff comprises both the dI¢t an(1 the supervising sdi¢itor. The remuneration. including pension contributions of key staff in the year was £62,388 {2021 £76,115). The charity emFAoyed an average of 13 (2021. 101 people during the year. Trustees Remuneration and Expenses No remuneralion has been paid or is due to be paid lo any of the trustees in respect of the period. Except as disclosed, no reimbursernenl of expenses has been made or ale due to be made to any of the directors in respect of the peric*J. Travel costs for two twslees totalled £Nil {2021.. £nill: 18
Greater Manchester Law Centre Charitable Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Fixed Assets Fixtures Fbxings & Computer Equipment Furniture & Total Office Equipment Cost At 1 April 2021 Addrtions Disposals Al 31 March 2022 4.357 11,888 1,337 3,161 19,406 1.337 4,357 13.225 3,161 20,743 Deprecation At 1 April 2021 Provided in the year Disposals At 31 March 2022 1,652 903 7,417 2.724 3,161 12,230 3.627 2.555 10,141 3,161 15,857 Net Book Value At 31 March 2022 At 31 March 2021 1.802 2,705 3,084 4,471 4.886 7,176 10 DebtOTS and Prepayments Total 2022 Totsl 2021 Other Debtors Accrued Income Prepaytnenls 41.081 27.372 28,719 1,680 10,544 40,943 85,S84 11 Creditors: Amounts falling Total 2022 Total 2021 Trade Creditors Other Creditors Accruals Deferred Inc(The 4,391 16,825 16,296 81,998 119,310 24,529 1,620 16.172 31.724 74.045 19
Greater Manchester Law Centre Charitable Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 12 Deferred Income Total 2022 Total 2021 Deferred Incorne Compnses grants in advance Balance as at 1 April AmcAJnt released to income frrm charitable activities AmcAJnt deferred in year Balance al 31 March 31.724 131,724) 81.998 81,998 50,388 150,388) 31,724 31,724 13 Analysis of Chantable Funds Balance at Incoming 01-Apr-21 Transfer5 Outgoing Balance 3144ar-22 at Restricted: Access to Justice Foundation SHED 108.571 1108,5711 22.626 8.333 (30.9591 Legal Education Foundation- JFF Legal Education Foundation- Law Centre Manager Law Centres Network We Love Manchester The Bell Foundation Granl Baring Foundation Grant Manchester City Council Bristol Law Centre- LASP MMU- LASP Pr(4ect 29.913 129.9131 146,0001 47.551 147,5511 1811) 127,08n 811 27.087 8,333 (8,333) 15.0(M) 115.000) 976 1976) 10.000 110,ts00) 23,437 301,764 1325.201) Unrestricted: General Funds 193,259 193,259 92,477 92.477 173,266) {73.266) 212,470 212.470 216,696 394,241 1398,467) 212,470 20
Greater Manchester Law Centre Charitable Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 14 Analysis of Charitsble Funds (continued) Balance 01-Apr-20 al Incoming Transfers Outgoing Balance at 31-Mar-21 Restricted= Big Lottery- Celebrate Access lo Justice Foundation SHED The Three Guineas Trust Legal Education Foundation- JFF Legal Education Foundation- TH Legal Educ8tion Foundation- Law Centre Manager Law Centres Network We Love Manchester Manchester Melropolrtan Unrversrty- LASP University of Manchester- LASP Other small grants 67 {671 150.121) 50.121 35.000 4,882 112,374) {4,8821 22,626 39.883 139.8831 5.833 {5,8331 (46.0001 140,( {140.0001 1,216 18,SCK) 5.000 118.9051 15.000) 811 3.000 {3,0001 1.304 {1.3041 1.283 349,523 1327,3691 23,437 Unrestricted: General Funds 99.774 93.485 193.259 101,057 {327,3691 216.696 Purpose of Restricted Funds- AB Charitabk Trust Legal Education FOur10n Towards supervising solicrtcf post Towards establishing a law centre and engaging a supervising solicrtor. Toward the juSte first folk)w pr(NJramme Towards the legal solutions 1¢ laekling homelessness and deslilulion in Greater Manchester prraMrne Towards funding of law centre managerlfundraiser Towards the cost of L4ptops, balance represents fulure depreciation Towards the cost of a casework superwsor for students Towards the CA)sl of a casewc*k supemsor for students Legal Education FOul8t10n- JFF Legal Education Found81ion- TH Legal Education Foundation We Love Manchester MMU- LASP Universily of Manchester- LASP Designated Funds.. Seedband Trust Earmarked for the $1$ crf Carrng out liligalion, publicity and Campaigning and a further year of our development manager post 21
Greater Manchester Law Centre Charitable Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 15 Analysis of Net Assets Belween Funds Unrestricted Funds Restricted Funds Total 2022 Tangible Fixed Assets Nel Current Assets Net Assets al 31 March 2022 4,884 207,586 212.470 4,884 207,586 212,470 Prfor Year Unrestricted Funds Restricted Funds Total 2021 Tangible Fixed Assets 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 16 Constitution The company is limited by guarantee and does not have a share caprf(al. In the event of a winding up all members (the trustees under the governing documents) have agreed to contribute an amounl not exceeding £1. 17 Capital Commltments Constructed trxrt not prowded for 18 Operating Lease CommitmÈnts 2022 Total 2021 Total The total future lease payments indicated on the ase for land and buildings are.. Within One Year Between 2-5 Years 20,500 54,000 74,500 20,000 10,000 30,000 The léase on Ihe pr(pety wnmenced in October 2019. 11 has been renewed arKI will expire in September 2025. 19 Related Party Transactions Denise McDowell is chief executive of Greater Manchester Immorati Aid Unit (GMIAUI and also trustee of GMLC. The or9anisalions share premises and S¢Jme support eosts. 22
Greater Manchester Law Centre Charbtable Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 20 Ultimate Controlling Party The cumpany is under control of the board of management. 21 Financial Instruments The Charity only has financial assets and liabilrties of a kind that qualrfy as bast financial instruments B8sic financial instruments are initially recognised on a transaction value and subsequently measured at their settlement value wrth the exception of bank loans 1c are subsequently measured al and amortised cost using the effective interest methcmj. 23