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
cO￿ANIEs HOUSE
#128

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 stat￿￿entS 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 ￿pO￿ng 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 d1￿CloT5 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 H￿Me$
Ben Clay
Clara Ba￿arn
Lamin Touray
Chair
Vice Chair
Tre8surer (from 23 November 20211
Treasurer Ilo 22 November 2021)
(Appointed 23 November 20211
SeGretary
Director
D￿lse Mcoowell
Company Secretary
Jason Telley
6671669 Slfxkport Road
Manchester
M12 40E
Registered Office
Registered Charity Number
SupeNising Solicitor
Indèpendent Examine
1170317
Kath￿en 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 s￿h Fersons legal servres tlw c4xJtd othemse obtain through
the Lid( ofmeans
The advancement of education an¢￿9 per￿￿S 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 Art￿leS 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 ur￿ertake 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 day4￿aY 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 restr￿tiOn 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,
enthus￿SM 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 Ir￿al 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, Communit￿S. and lawyers can come logethei to fight fo¥ Communitylusli￿ and the
end of poverty and injustice across G￿ater 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. prov￿Ing 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 hOMe￿sSness.
The right to decent jobs and fair working conditions thr￿jgh 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 s￿eMie 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 d￿nts 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 p￿pandem￿ 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 preV￿￿S 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 ad￿ce 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 ad￿ce 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 cl*nls 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 InformatK*n.
Campaigning & Partnerships
As well as prowding ad￿1￿ Se￿￿ to our cl￿ntS 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 adV￿e 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 opp￿￿nitIeS for studenls and collaborat￿n 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
prOV￿e$ helps support families impacted by subsistence benefrts and fo￿1 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 jUst￿e 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 TreaSU￿r. 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(e￿We 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 a￿￿7¢e wrth the employment of a very experienced housing so1￿￿Or and part-time judge and
continued lo commit to our Campa￿ning 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 recei￿￿9 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 Ad￿ce 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 fr￿n 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 er￿Ugh 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 InC￿aSe. 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 $18ff and volunteers for their hard work and commitment
to delivering Free Access lo Justice for Grealer Manchester. The work that we do is not easy but without it the
lives of many thousands of our fellow GM cilizens would be considerably MO￿ drfficull. Our collective efforts
continue to have a posrtive impact and our campaigning V+t)rk seeks lo bring pressure lo bear on the policy makers
to choose a course which treats people ￿￿th de¢en¢y and compassion. Wrth the continued support of our funders
and partners we will Continue lo campaign for a faI￿r sLKiety and Free and A¢¢ess lo Jusli¢e.
Financial review
GMLC continues to thrive. Over the course of the last year. we have grown our resources, taken on slaff.
successfully bid for funding from a wde range of sources, helped more ¢I￿ts, and benefrted fr(m the
generosity of many ol our funders and supporters_ We have developed new strategi¢ fun¢Jers including the
Baring Foundation and have seen our legal aid income increase. We are very hc%)eful that our largest core
sliategic funders will re-new mulii-year grants in 2022-23_
We posted a small loss in Ihe year, which reflected the willingness to support the continuity of servi￿$
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 rese￿e$ 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 t￿d up in tangible fixed assets.
The trusteès aim to maintain free reseNes in unrest￿1￿1 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 Inc￿ne 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 rep￿Ie￿.

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 p￿paring 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 ac￿rdanCe 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 CoMpan￿S Act 20061.the 2006
A¢l'l
H8ving satisfied m￿elf 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 qualif*d 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 requ1￿ments 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 RePC￿Ing 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
D*e: 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
ReStr￿ted 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 reSpons￿lIrtieS for cornplwNJ wrth the requir￿entS 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 c￿￿panieS, 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 p￿pari￿ Iheir accounts in accordance
with the financial ReF)Orting stsndard applicable In the UK and Republic of I￿land. 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 Un￿rtaInlieS 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 InC￿e 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 r￿ogniSed 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 amI￿nI 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 apPI￿able 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 wh￿h 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<l by Ihe SORP and not deferred over the lrfe of the Telate(S assets.
RÈalised gains and losses
All gains and losses are taken to the Statement of Financial Adivrties as they arise. Realised gains and
losses on investments are calculated as the difference befvleen sales prcceeds and Iheiropening carrying
values of their purchase value rf acquired subsequent to the first day of the financial year. Unrealised
gains and losses are calculated as the drffe￿rn¢e between Ihe fair value al the end of the year and their
varying value. Realised and unrealised investment gains and Losses are combined in the Statement of
Financial Aclivitses.
Pension
The pension scheme is an auto enrolmenl compliant scheme. The Charty has no liabiif(ies beyond makin9
the ¢ontributsons and pawng across the deductions f¢X the employee's contributions
k Opèrating Leases
Payrnenls under operating k>sses a￿ charged lo Ihe In￿Me and exFendilure account in the period to
whieh they relate.
Contingent liabilities
There were no contingenl lith"lities on 31st March 2022 (2021 none)
m Donatlon Serii¢es
The charrty has on average 10 volunteers at any one lime assisting with provKfing &Jvice. No financial
value has been reflected in the accounts for these donated serV￿e$.
14

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
ReSt￿ted 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 re￿IVed 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 FOur￿￿10n
Towards supervising solicrtcf post
Towards establishing a law centre and engaging a supervising
solicrtor.
Toward the juSt￿e first folk)w pr(NJramme
Towards the legal solutions 1¢ laekling homelessness and
deslilulion in Greater Manchester pr￿raMrne
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 FOu￿l8t10n- 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 Carr￿ng 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