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2023-03-31-accounts

Charity number 1170317 Company number 09698401

Greater Manchester Law Centre Charitable Company Limited by Guarantee Report and Financial Statements

For The Year Ended

31 March 2023

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

Contents

Page
Report of the Trustees 1-8
Independent Examiners Report 9
Statement of Financial Activities 10
Balance Sheet 11
Statement of Cash Flows 12
Notes to the Accounts 13-23

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

Report for the trustees for the year ended 31 March 2023

The trustees who are also directors for the purposes of company law present their annual directors report and financial statements for the charity year ended 31 March 2023.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association and Accounting and Reporting by Charities. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the financial reporting standard applicable in the UK and republic of Ireland (FRS102) (October 2019)

Reference and Administrative Information

Charity Name: Greater Manchester Law Centre Charity Number: 1170317 Company Number: 9698401

Directors and Trustees

The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:

Trustees & Directors Andrew Walsh Chair Aisha Khan Vice Chair Ben Clay Treasurer Sukhdeep Singh Giles Elliot Kevin Allsop Arwa Graf Craig Holmes Ciara Bartlam Lamin Touray Denise McDowell Director Jason Tetley Registered Office 667/669 Stockport Road Manchester M12 4QE Registered Charity Number 1170317 Supervising Solicitor Kathleen Cosgrove Independent Examiners MHA Moore and Smalley Richard House 9 Winckley Square Preston Lancashire PR1 3HP Bankers Lloyds Bank Plc 8 Foregate Street Chester

1

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

Report for the trustees for the year ended 31 March 2023

Objectives and Activities

The purposes of the charity are:

Public Benefit

The trustees confirm that they have referred to the Charity Commissions guidance on public benefit when reviewing the charities aims and objectives, in planning future activities, and setting the policies for the year.

Structure, Governance and Management

Greater Manchester Law Centre is a company limited by guarantee governed by its Memorandum and Articles of Association dated 23 June 2015. It is registered as a charity with the charity commission with effect from 22 November 2016.

Appointment of trustees

As set out in the Articles of Association, trustees of the company, may by ordinary resolution appoint a person who is willing to act as a director and determine the rotation in which any additional directors are to retire.

Trustee Induction and training

Trustees undertake an induction when they join the board, discuss their prospective role and responsibilities with the Chair, the Director, and other key trustees. Any training is bespoke to this role.

Organisation

The board of trustees administers the charity. The board normally meets every two months. Senior Managers are appointed by the trustees to manage the day-to-day operations of the charity.

Achievements and Performance

The main achievements during the year are summarised in the report, below:

Trustees Report for 2022-2023

Greater Manchester Law Centre started as a protest against cuts and closures of law centres in Greater Manchester – and we succeeded in gathering individual and community support, so that we were able to open an office, through the commitment, enthusiasm and determination of our volunteers.

We then became a provider , of legal advice and representation, with huge gains for many individual people across Greater Manchester. Since August 2016 we’ve raised over £6 million in reclaimed welfare benefits which the DWP has wrongly refused to local people in need.

Our next aim is to become a regional hub for specialist social welfare advice, where the Law Centre acts as a Justice Exchange where individuals, communities, and lawyers can come together to fight for community justice and the end of poverty and injustice across Greater Manchester and the whole of the UK. We have a vision of a fairer society . Our advice services assist individual need and specific issues, but the problems faced by millions of people require wider solutions.

2

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

Report for the trustees for the year ended 31 March 2023 (Continued)

In April 2019 we launched our own Manifesto: “ Fighting Together for Free Access to Justice ” that detailed our demands for change. [Please see www.gmlaw.org.uk].

The Manifesto continues to act as the reference point for our policy, campaigning and service development going forward and sets out our vision of the Law Centre as a campaigning advice organisation that demands both legal and societal change to overcome the issues of social injustice and poverty facing our communities. We continue to demand:

The Year in Context

The last year was one of both progression and challenge for the Greater Manchester Law Centre (GMLC). We saw the final easing of Covid 19 public health restrictions across the UK but as importantly we also saw the unwinding of the Covid support from national and local government that had protected many of the most vulnerable during it. In addition we also saw a huge pressure upon household budgets as the cost-of-living crisis took effect. Many of the households we supported were faced with rising bills and extreme financial pressure. We saw the courts kick back into action with evictions’ hearing recommencing at a far higher rate than pre-pandemic as the courts cleared the backlog in cases that had accrued from the pandemic, and we saw landlords seeking possession after the stay in evictions.

Achievements and Performance

This year’s annual report shows the important service that GM Law Centre delivers for the residents of Greater Manchester. We have always sought to provide support across the whole of Greater Manchester, given the location of our office it has been inevitable that most of our cases in the initial period were from the Manchester city council area. Since 2021 we have seen our service reach increase across Greater Manchester.

This trend has continued with 53% of our clients being from a non-Manchester GM borough. There is still further work to be done on this and in particular we have examined how we can partner with others to develop a hub and spoke approach to increase coverage effectively without simply diverting resources from communities that are within the direct vicinity of GMLC.

In terms of our advice service, we fully opened the offices back to the public in April 2023. We offered both a hybrid service of telephone, videocall or face-to-face advice dependent on client need. This way of working with a mixture of digital and personal appointments will undoubtedly continue, although the Law Centre’s commitment to face-to-face advice remains as strong as ever.

3

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

Report for the trustees for the year ended 31 March 2023 (Continued)

We will continue to make the case for face-to-face advice, and we launched a Neighbourhood Advice Project in 3 South Manchester wards in the year. This provides face-to-face advice from four community venues including a mosque, school, community library and a community centre on a rotating weekly basis. The aim of the project was to allow the Law Centre to gauge face-to-face advice needs post-pandemic and review the characteristics of the people that attend. This shows an older, more diverse client group with high levels of health issues and disabilities seeking face-to-face localised advice. We will use this model to both influence advice statutory commissioning models and to develop new funding relationships particularly with Manchester City Council and community health services.

Advice Services

With the return to the new post-Covid normality we saw enquiries reach record levels. It was against this background it may be surprising that we saw the overall number of cases that we actually took on reduce slightly. In part this was simply that cases are more complex eg with the demise of “Everyone’s In” the hotel accommodation programme for homeless people it took longer and became more difficult to force local authorities to house individuals as their accommodation option were more limited.

The issue of demand versus our capacity to service became more acute – we saw 12,138 advice enquiries many of which we provided initial support and information on and yet we actually took on 1,031 case.

Welfare Benefits

We took on 479 benefit cases last year, representing a small decrease of 20 cases from the year before. We saw benefit decisions taking longer with refusal rates for benefits returning to pre-pandemic levels. Our welfare rights appeals team took longer and had to push harder to get benefit paid but this was also reflected in almost £1.5m(£1.486m) of benefits being obtained for clients, up from £1.135m the year before – a 31% increase.

In the seven years since we were established, GM Law Centre has reclaimed over £6.1 m of wrongly denied benefits. Funds repatriated from Government in benefits are spent in the Greater Manchester economy benefitting everyone claimants and non-claimants alike.

Employment Advice

Our employment advice service supported 287 people which was down 8% on last year’s 314, however the number of appointments we provided actually increased. The issue was that whilst we aim to offer one-off advice, we saw a number of vulnerable clients who were pursuing cases within the Tribunal Service on multiple occasions given their needs.

We are keen to develop our employment law service going forward and were successful in securing funding for a Justice First Fellowship position to develop our employment and discrimination work. Our new Trainee Solicitor, Sarah started with us on the 1[st of] April 2023. With this appointment GMLC will be able to provide more communitybased employment advice and will look to develop its service to include representation and advocacy.

Housing Advice

Our housing work has always been a key element of our service offer but in the last year has been under enormous pressure. The number of housing cases we took on reduced slightly from 279 to 270. As explained above in part because of the complexity of cases but also that we are having to push harder and, in many cases, undertake court action the number of full legal aid certificated cases increased by 10% to reflect this. Once again over 100 individuals were accommodated due to the law centre’s intervention and casework in ensuring that local authorities discharge their statutory homeless duties.

4

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

Report for the trustees for the year ended 31 March 2023 (Continued)

We initiated the GM Housing Justice Network in partnership with Greater Manchester Tenants Union and Greater Manchester Immigration Aid Unit as a response to the crisis in obtaining housing legal advice. This will look to coordinate programs of housing law education and information, collective action through the GM tenants Union and work with migrant and refugee communities through GMIAU. We will trial collective advice models along with undertaking strategic cases against the worst landlords and lobby and campaign for fairer housing legislation to legislation that will require social landlords to provide information through Freedom of Information.

Strategic Litigation

Our work on a case that challenged the increase in national Asylum Support allowance to destitute asylum seekers was successful in the High Court in December. The High Court ruled that the Home Secretary had acted and continued to act unlawfully by failing in her duty to provide for the essential living needs and made a mandatory order declaring that rates should be raised immediately. The impact of this was an increase of at least 10% on the allowance levels for 60,000 destitute asylum seekers and will result in millions of pounds of additional support being available to this vulnerable section of our community.

Campaigning & Partnerships

We saw over 250 people attend events in the year including an Access to Justice event in May 2022 with the Legal Action Group and Rebecca Long Bailey campaigning for better access to legal aid. In January 2023 over 100 people heard from Andy Burnham and Christian Weaver, the barrister that represented the family in the Awaab Ishak enquiry on the need for a “Hillsborough Law” to enshrine a duty of candour upon public authorities.

We saw questions asked in the House of Commons on delays in the administration of Pension Credit which resulted in additional resources to clear the backlog and an undertaking to ensure that payments were made more quickly.

We were pleased in early 2023 to launch our partnership with Maternity Action that sees us working to promote their North-West maternity rights advice service. We will host staff and services and utilise our community networks to ensure that this service is accessed by families and individuals who are treated unfairly and unlawfully by their employer.

We are pleased to participate in the Greater Manchester Pro Bono Committee that is looking to organise and coordinate access to free legal advice from volunteers of commercial firms to help the meet the demand. We are using our experience in supporting Litigants in Person to help influence this to ensure that it can develop additional capacity and support to meet the obvious gaps that exist across huge areas of Greater Manchester and in many areas of law that have a day-to-day impact on people’s lives.

Developing our Infrastructure

Internally we have managed to maintain a strong infrastructure both in terms of management and resources and continue to hold a healthy financial reserve.

We have maintained a very strong and experienced Management Committee . We saw all Trustees remain on the Committee in the year with 2 long-standing Trustees, Denise McDowell & Ben Clay renewing their term of office by a further three years in November 2022. We have started a succession strategy for the Board and are looking at gaps in terms of diversity, experience and geographic spread to ensure our Board represents the communities of Greater Manchester that we serve.

We have seen the benefits of our automated enquiry system “enquirydesk” which went fully live in June 2022 that allows us to monitor and capture information on every call and email received on our public enquiry line. This showed that we received 15,900 calls and 12,000+ individual enquiries from the public seeking advice. The information particularly in areas of law where we do not currently provide advice eg family law will be used to both develop services and partnerships to help meet our aim of increasing access to justice.

5

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

Report for the trustees for the year ended 31 March 2023 (Continued)

We have maintained income levels and have secured long-term income streams. Our income was increased to £404k however our expenditure increased significantly from £398k to almost £419k largely reflecting the increased payroll costs that rose by 10%. The Trustee Board agreed to use reserves to maintain staff and ensure that salaries rose in line with inflation given the cost-of-living crisis.

Our legal aid work in the year developed although we struggled to bill as effectively as we could within the year. Our work in progress figure (ie the sums we are due on legal aid cases) rose by 45% to £108,900 This remains a major priority within the coming year to improve billing income in the year. Additional administrative staff will be employee to assist and improve billing processes. Legal Aid income will be priority in the years to come.

We continue to aim for financial self-sufficiency , not reliant on state funding (legal aid as run by the Legal Aid Agency), and not reliant in the long term on any one charitable trust alone.

Within the year we continued to receive support for our continued development from our major funders, Legal Education Fund and the AB Charitable Trust. We were delighted when both our longer-term strategic funders agreed to renew their support for a further three years to 2025/6.

Our work on litigants in person funded through the Access to Justice Foundation/Ministry of Justice continued primarily supporting our employment service although despite an extension the funding ended in September 2023. The trustees agreed to fund this strategically important service from reserves whilst alternative funding was sought – we were successful in securing additional Litigants in Person funding from 23/24 financial year.

Perhaps our greatest success was securing funding in December 2023 from the Oak Foundation toward the development of a Housing Justice Network for Greater Manchester – GMLC will be the consortium lead for three years on a £375,000 fund to support intensive community work to support those seeking housing advice. The project started in December 2022 and has allowed the Law Centre to employ a housing solicitor.

Finally, our work on supporting domestic violence sufferers was recognised when the funder of this project, The Bell Foundation agreed additional two -year funding until August 2025.

I ndividual giving and membership : We saw the number of individual standing orders stall and slightly decrease in the year. In terms of finances this was offset by an increase in union subscriptions. We actually saw monthly subscriptions increase with subscriptions and regular donations totalling £14k.

Our long-term aim remains to recruit 150 members. We are renewing our efforts to grow regular giving and membership and have been considering options to relaunch our membership offer in 2024. We recognise even this will not be enough on its own to provide sustainability for the quality of work that we need to do.

The challenges ahead

We continue to offer the best available advice and support that we can but sadly, social provision has been eroded so badly that we can only tackle a small portion of the demand. Our support to families across Greater Manchester has once again kept a roof over people’s heads and provided financial resources by gaining access to benefits that have been wrongfully denied.

We help as many as our resources allow but such is the weakness of the country’s welfare support system, we cannot hope to meet the upward spiral of demand. We therefore continue to uphold the founding pledge of GMLC to combine our advice and support services with a determination to campaign for a change of social policy.

The victories we have won this last twelve months have not only had an impact on those living and working in Greater Manchester, but our strategic litigation work has had a significant impact on the lives of thousands of people beyond Greater Manchester too.

6

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

Report for the trustees for the year ended 31 March 2023 (Continued)

Our aim of developing the Justice Exchange is to increase the capacity and confidence of communities to fight for their rights individually and collectively. We will look to develop our work with community agencies to increase their advice services and work with them to obtain better outcomes for their clients through training and second tier support. We are keen to work collaboratively through the Justice Exchange to develop proactive advice in areas where advice is hardest to access. Our work with the GM Housing Network is big strategic step forward and will hopefully provide a model and methodology to adopt this approach across all areas of our work.

Whilst we have a positive impact it is important that we continue to focus on campaigning for policy change too. Our service delivery is vital but without a change of policy the demand for our services will continue to rise as citizens continue to suffer hardship.

In detailing the activities within this annual report we wish to pay tribute to each and every member of GM Law Centre, without your membership and commitment we would not exist. Our work as a law centre stands and falls on the hard work and skills of our staff and volunteer team.

With over sixty incoming enquiries every day their tireless work helping and supporting people in extremely difficult circumstances can be rewarding but it can also be wearing too. GM Law Centre was founded on a belief that the people of Greater Manchester needed a law centre that not only provided the best advice and support to the citizens of Greater Manchester but an organisation that also campaigned for a change in social policy. This year’s annual report once again demonstrates the critical importance of that founding belief and the vital work that we are all involved in.

Financial review

We posted a substantial loss in the year, which reflected the willingness to support the continuity of services as existing grants ended and new funding was received. The healthy existing reserves allowed the Board to ensure that it could continue to provide strategic services and ensure staff were not earning less at a time of increased demand. We cannot continue to support this indefinitely however and need to ensure that our generated income through legal aid is claimed efficiently and without delay, which will be a central priority in the year ahead.

GMLC continues to develop. Over the course of the last year, we have grown our resources, taken on staff, successfully bid for funding from a wide range of sources and benefited from the generosity of many of our funders and supporters. We have developed new strategic funders including the Oak Foundation and seen our largest core strategic funders endorse pour work by renewing multi-year grants until 25-26. This along with our own income provide us with confidence that we are in a position both operationally and financially to meet the challenges of the years ahead.

Figures

----- Start of picture text -----
31/03/23 31/03/22
Cash at Bank £205,381 £241,310
Regular Donors 92 91
Income £403,790 £394,241
Expenditure £418,718 £398,467
----- End of picture text -----

Investment powers and policy

The trustees, having regard to the liquidity requirements of operating the charity, will seek to keep available funds in an interest-bearing deposit account.

7

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

Report for the trustees for the year ended 31 March 2023 (Continued)

Reserves policy and going concern

The balance held in unrestricted reserves at 31[st] March 2023 was £197,542 of which £191,494 are free reserves, after allowing for the carry forward of restrictive funds and funds tied up in tangible fixed assets.

The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately 3 months of unrestricted charitable expenditure and to ensure there is sufficient reserves to cover any accrued redundancy liability to staff. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered.

The Charity's main source of income is grants and donations. The trustees consider that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustments that would be necessary if these sources of income should cease.

Risk management

The trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. During the Pandemic in addition to the everyday risk management the trustees ensured that risks resulting specifically from COVID19 and its impact to clients, staff and the service were kept under constant review.

Plans for Future Periods

As noted in the Trustees Report, we intend to continue developing our services offered at our Stockport Road Offices, and to develop a wider reach across Greater Manchester through the development of partnerships and referral agreements with other agencies across the region. We are actively working with organisation to support communities to better understand their rights and how to enforce them, whilst making the case for legislative change where these are currently lacking. We will continue to fight together for free access to justice across the whole of Greater Manchester.

Related parties and co-operation with other organisations

None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager with any service providers must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year the Trustee Board noted that Denise McDowell was chief executive officer of GMIAU and Ben Clay was a staff member of GMTU. Both of these organisations were partners and were funded through the Oak Foundation grant toward the Housing Justice Network, although neither Trustee would receive direct financial benefit from the funding agreement.

8

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

Report for the trustees for the year ended 31 March 2023 (Continued)

Company law requires the charity trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the chartable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the trustees are required to:

Report for the trustees for the year ended 31 March 2023 (Continued)

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Compares Act 2006. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention of detection of fraud and other irregularities. By order of the board of trustees

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

A Walsh

Chair Date: 19/12/2023

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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 trustees on my examination of the accounts of the company for the year ended 31 March 2023, set out on pages 11 to 24.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Nicola Mason FCA DChA

MHA Moore and Smalley Richard House Winckley Square Preston PR1 3HP

Date: 21/12/2023

10

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

Notes
Income From
Donations and Legacies
3
Charitable Activities
4
Investment Income
Total Income
Expenditure On
Charitable Activities
5
Total
Net Income/(Expenditure)
Transfers Between Funds
13
Net Movement in Funds
Reconciliation of Funds
Total Funds Brought Forward
13
Total Funds Carried Forward		 Unrestricted
funds
£
12,453
106,208
288
118,949
133,877
133,877
(14,928)
-
(14,298)
212,470
197,542		 Restricted
Funds
£
-
284,841
-
284,841
284,841
284,841
-
-
-
-
-		 Total Funds
2023
£
12,453
391,049
288
403,790
418,718
418,718
(14,928)
-
(14,298)
212,470
197,542		 Total
Funds
2022
£
13,417
380,805
19
394,241
398,467
398,467
(4,226)
-
(4,226)
216,696
212,470

The statement of financial activities includes all gains and losses in the year.

The notes on pages 13 to 23 form part of these accounts.

11

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

Balance sheet as at 31 March 2023

Notes
Fixed Assets
Tangible Fixed Assets
9
Current Assets
Debtors and Prepayments
10
Cash at Bank and in Hand
Creditors
Amounts falling due within one year
11
Net Current Assets
Total Net Assets
Accumulated Reserves
Unrestricted Funds
13
Restricted Funds
13		 £
147,665
205,382
353,047
(161,553)		 2023
£
6,048
191,494
197,542
197,542
-
197,542		 £
85,586
241,310
326,896
(119,310)		 2022
£
4,884
207,586
212,470
212,470
-
212,470

For the financial year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

Approved on behalf of the board of trustees/directors.

Director Andrew Walsh

Director Ben Clay

Date 21/12/2023

The notes on pages 13 to 23 form part of these accounts

Company number: 09698401

12

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

Statement of Cash flows for the year ending 31 March 2023

Reconciliations for net movement in funds to net cash flow from operating activities

Net Movement in Funds
Add Back Depreciation
Decrease/(Increase) in Debtors
Increase/(Decrease) in Creditors
Net Cash Used in Operating Activities
Cash Flows from Investment Activities:
Purchase of Fixed Assets
Net Cash Provided by Investing Activities
Increase/(Decrease) in Cash and Cash Equivalents during the Year
Cash and Cash Equivalents Brought Forward
Cash and Cash Equivalent Carried Forward		 2023
£
(14,928)
4,071
(62,079)
42,241
(30,695)
(5,233)
(5,233)
(35,928)
241,310
205,382		 2022
£
(4,226)
3,626
(44,643)
45,266
23
(1,337)
(1,337)
(1,314)
242,624
241,310

13

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting Policies

a Basis of preparation and assessment of going concern

The accountants (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice. Accounting and reporting by charities preparing their accounts in accordance with the financial Reporting standard applicable In the UK and Republic of Ireland. (FRS102) issued October 2019 and the Financial Reporting standard applicable in the United Kingdom and Republic of Ireland (FRS102) and the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS102.The trustees consider that here are no material uncertainties about the charity s ability to continue as a going concern. The Trustees have considered the impact of the Government response to Covid 19 and consider that any impact on the charity can be managed appropriately.

b Funds structure

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor. When the requirements of the restricted funds are met (e.g., assets are purchased) the transaction is shown as a movement in funds from restricted to unrestricted funds. Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose.

c Income recognition

Income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably. Donations and grants are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation or grant is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity, and it is probable that those conditions will be filled in the reporting period. Grants received for future periods are deferred. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid are payable by the hank.

d Expenditure Recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance cost are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note (g) below.

e Taxation & Irrecoverable VAT

All grant income and donations are outside the scope of VAT. Contract fees and certain other income are exempt supplies and therefore the company is not liable to be registered for VAT. Irrecoverable VAT or expenditure is attributed to the category of expenditure on which it is incurred No provision has been made for taxation as exemption has been granted by HMRC from taxation. Under Section 466 to 493 of the Corporation Taxes Act 2010 or Section 26 of the Taxation of Capital Gains Act to the extent that surpluses and gains are applied for charitable purposes.

14

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

f Allocation of support and governance costs

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal and professional fees together with an apportionment of overhead and support costs. Governance costs and support costs relating to charitable activities have been apportioned based on staff time and the usage of facilities and services for management purposes.

The allocation of support and governance costs is analysed in note 7.

g Charitable Activities

Costs of charitable activities include governance costs and an apportionment of support costs as shown in note 7.

h Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged on the following basis.

Computer Equipment 33% on Cost Office Furniture & Equipment 20% on Cost Fixtures & Fittings 20% on Cost

The total of any capital grants is recognised in the Statement of Financial Activities in the year they are received as required by the SORP and not deferred over the life of the related assets.

i Realised gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying values of their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the end of the year and their varying value. Realised and unrealised investment gains and Losses are combined in the Statement of Financial Activities.

j Pension

The pension scheme is an auto enrolment compliant scheme. The charity has no liabilities beyond making the contributions and paying across the deductions for the employee's contributions

k Operating Leases

Payments under operating losses are charged to the income and expenditure account in the period to which they relate.

l Contingent liabilities

There were no contingent liabilities on 31st March 2023 (2022 none)

m Donation Services

The charity has on average 10 volunteers at any one time assisting with providing advice. No financial value has been reflected in the accounts for these donated services.

15

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

n Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount afford. Prepayments are valued at the amount prepaid net of any trade discounts due.

o Creditors and Provisions

Creditors and provisions and recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of the funds to a third party and the amount due to settle the obligation can be measured of estimated reliably. Creditors and provisions are normally recognised at the resettlement amount after allowing for any trade discounts due.

2 Net Incoming Resources for The Year

et Incoming Resources for The Year
2023 2022
This is stated after charging: £
Depreciation 4,071 3,626
Independent Examiners Fees 1,400 1,300
Other Financial Services 1,480 1,340

3 Donations and Legacies

onations and Legacies
Donations
Gift Aid		 Unrestricted
£
10,298
2,155
12,453		 Restricted
£
-
-
-		 Total 2023
£
10,298
2,155
12,453		 2022
£
11,417
2,000
13,417

Income from donations and legacies in the year ended 31 March 2023 all related to unrestricted funds.

16

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 4 Income from Charitable Activities

AB Charitable Trust
Access to Justice Foundation
S-H-E-D
Legal Education Foundation- Law Centre Manager/Fund-
raiser
Legal Education Foundation - Tackling Homelessness
The Bell Foundation Grant
Baring Foundation Grant
MMU - LASP Project
University of Manchester - LASP Project
Pathway
Greater Manchester Combined Authority Grant
Community Advice Outreach Project
Maternity action Project
Northern Consortium – LASP
GM Housing Justice Network – OAK
Service/Fee Income
Legal Help Claims
Union Affiliations
Certificated Work
Miscellaneous Income
Membership Fees		 Unrestricted
£
48,750
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,200
6,319
1,490
43,770
3,599
80
106,208		 Restricted
£
-
73,122
11,667
26,833
16,667
30,921
54,000
10,000
3,198
10,000
12,500
3,750
12,000
5,000
15,183
-
-
-
-
-
-
284,841		 Total 2023
£
48,750
73,122
11,687
26,833
16,667
30,921
54,000
10,000
3,198
10,000
12,500
3,750
12,000
5,000
15,183
2,200
6,319
1,490
43,770
3,599
80
391,049

Prior Year

AB Charitable Trust
Access to Justice Foundation
S-H-E-D
Legal Education Foundation- Justice First Fellow
Legal Education Foundation- Law Centre Manager/Fund-
raiser
Law Centres Network
The Bell Foundation Grant
Manchester City Council
Baring Foundation Grant
MMU - LASP Project
Bristol Law Centre – LASP
Service/Fee Income
Legal Help Claims
Union Affiliations
Certificated Work
Miscellaneous Income
Membership Fees		 Unrestricted
£
45,000
-
-
-
-
-
-
-
-
-
-
1,100
12,798
1,320
15,093
3,445
285
79,041		 Restricted
£
-
108,571
8,333
29,913
46,000
47,551
27,087
15,000
8,333
10,000
976
-
-
-
-
-
-
301,764		 Total 2022
£
45,000
108,571
8,333
29,913
46,000
47,551
27,087
15,000
8,333
10,000
976
1,100
12,798
1,320
15,093
3,445
285
380,805

17

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

5 Expenditure on Charitable activities

Restricted Funds
Unrestricted Funds
Advice
Services
£
Wages and Salaries
Staff Time
343,967
Rent and Rates
Floor Area
5,000
Project Partner Costs
By Project
12,736
Telephone
By Project
2,698
Travelling & Subsistence Expenses
By Project
314
Volunteer Training
By Project
350
Staff Training
By Project
321
Publications and Subscriptions
By Project
9,722
Accreditation
By Project
975
Interpreters
By Project
273
Professional Indemnity Insurance
By Project
2,214
Website Costs
By Project
31
Marketing and publicity
By Project
184
Support Costs
By Project
37,040
Governance Costs
By Project
2,893
418,718		 2023
£
284,841
133,877
418,718
Total 2023
£
343,967
5,000
12,736
2,698
314
350
321
9,722
975
273
2,214
31
184
37,040
2,893
418,718		 Total 2022
£
312,104
5,000
30,000
2,011
131
250
190
9,094
945
-
1,969
43
-
33,454
3,276
398,467
2022
£
325,201
73,266
398,467

18

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

6 Allocation of Governance and Support Costs

Rent & Rates
Floor Area
Heat, Light and Water
Floor Area
Repairs and maintenance
Direct
Computer Maintenance and Software
Direct
Printing, post and stationery
Direct
Payroll Costs
Direct
Insurance
Direct
Miscellaneous
Direct
Depreciation
Direct
Bank and Payment Admin Charges
Direct
Accountancy
Governance
Legal Fees
Governance
Total		 Support
Costs
£
15,500
5,000
127
3,153
2,443
1,773
551
4,422
4,071
-
-
-
37,040		 Governance
Costs
£
-
-
-
-
-
-
-
-
-
-
2,880
13
2,893		 2023 Total
£
15,500
5,000
127
3,153
2,443
1,773
551
4,422
4,071
2,880
13
39,933		 2022 Total
£
15,000
2,400
-
3,239
1,237
1,502
384
6,008
3,626
58
2,640
636
36,730

7 Staff Costs

Wages and Salaries
Social Security Costs
Pension costs		 Total 2023
£
313,000
24,256
6,711
343,967		 Total 2022
£
291,028
14,834
6,242
312,104

No employee earned £60,000 per annum or more.

No trustees received any remuneration for their services or pension contribution during the year. The charity considers key staff comprises both the direct and the supervising solicitor. The remuneration, including pension contributions of key staff in the year was £56,155 (2022 £62,388). The charity employed an average of 14 (2022: 13) people during the year.

8 Trustees Remuneration and Expenses

No remuneration has been paid or is due to be paid to any of the trustees in respect of the period. Except as disclosed, no reimbursement of expenses has been made or are due to be made to any of the directors in respect of the period. Travel costs for two trustees totalled £nil (2022: £nil).

19

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

9
Fixed Assets
10
Debtors and Prepayments
11
Creditors: Amounts falling
Cost
At 1 April 2022
Additions
Disposals
At 31 March 2023
Deprecation
At 1 April 2022
Provided in the year
Disposals
At 31 March 2023
Net Book Value
At 31 March 2023
At 31 March 2022
Other Debtors
Accrued Income
Prepayments
Trade Creditors
Other Creditors
Accruals
Deferred Income		 Fixtures
&
Fixings
£
4,357
-
-
4,357
2,555
684
-
3,239
1,118
1,802		 Computer
Equipment
£
13,225
5,233
-
18,458
10,141
3,387
-
13,528
4,930
3,084		 Computer
Equipment
£
13,225
5,233
-
18,458
10,141
3,387
-
13,528
4,930
3,084		 Furniture &
Office
Equipment
£
3,161
-
-		 Total
£
20,743
5,233
-
3,161 25,976
3,161
-
-		 15,857
4,071
-
3,161 19,928
- 6,048
- 4,886
Total 2023
£
28,648
82,621
36,396
147,665
Total 2023
£
3,587
59,311
12,622
86,033
161,553		 Total 2022
£
41,081
27,372
17,131
85,584
Total 2022
£
4,391
16,625
16,296
81,998
119,310

20

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

12 Deferred Income

Deferred Income Comprises grants in advance
Balance as at 1 April
Amount released to income from charitable activities
Amount deferred in year
Balance at 31 March		 Total 2023
£
81,998
(81,998)
86,033
86,033		 Total 2022
£
31,724
(31,724)
81,998
81,998

13 Analysis of Charitable Funds

Restricted:
Access to Justice
Foundation
SHED
Legal Education
Foundation- Law Centre
Manager
The Bell Foundation
Grant
Baring Foundation Grant
Greater Manchester
Combined Authority Grant
Community Advice
Outreach Project
University of Manchester
- LASP Project
Pathway
Maternity Action Project
Northern Consortium -
LASP Project
Greater Manchester
Justice Network
Legal Education
Foundation – Tackling
Homelessness
MMU – LASP Project
Unrestricted:
General Funds		 Balance at
01-Apr-22
£
-
-
-
-
-
-
-
-
-
-
212,470
212,470		 Incoming
£
73,122
11,667
26,833
30,921
54,000
12,500
3,750
3,198
10,000
12,000
5,000
15,183
16,667
10,000
284,841
118,949
403,790		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Outgoing
£
(73,122)
(11,667)
(26,833)
(30,921)
(54,000)
(12,500)
(3,750)
(3,198)
(10,000)
(12,000)
(5,000)
(15,183)
(16,667)
(10,000)
(284,841)
(133,877)
(418,718)		 Balance at 31-
Mar-23
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
197,542
197,542

21

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEA,R ENDED 31 MARCH 2023

13. Analysis of Charitable Funds (continued)

Restricted:
Big Lottery- Celebrate
Access to Justice
Foundation
SHED
Legal Education
Foundation- JFF
Legal Education
Foundation- Law Centre
Manager
Law Centres Network
We Love Manchester
The Bell Foundation
Grant
Baring Foundation
Grant
Manchester City Council
Bristol Law Centre -
LASP
MMU – LASP Project
Unrestricted:
General Funds		 Balance
at
01-Apr-21
£
-
-
22,626
-
-
-
811
-
-
-
-
-
23,437
-
193,259
216,696		 Incoming
£
108,571
8,333
29,913
46,000
47,551
-
27,087
8,333
15,000
976
10,000
301,764
92,477
394,241		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Outgoing
£
(108,571
(30,959)
(29,913)
(46,000)
(47,551)
(811)
(27,087)
(8,333)
(15,000)
(976)
(10,000)
(325,201)
(73,266)
(398,467)		 Balance
at
31-Mar-22
£
-
-
-
-
-
-
-
-
-
-
-
-
212,470
212,470

Purpose of Restricted Funds:

AB Charitable Trust Legal Education Foundation

Legal Education Foundation- JFF Legal Education Foundation- TH

Legal Education Foundation We Love Manchester MMU- LASP University of Manchester- LASP Designated Funds: Seedband Trust

Towards supervising solicitor post

Towards establishing a law centre and engaging a supervising solicitor.

Toward the justice first follow programme

Towards the legal solutions to tackling homelessness and destitution in Greater Manchester programme Towards funding of law centre manager/fundraiser

Towards the cost of laptops, balance represents future depreciation Towards the cost of a casework supervisor for students Towards the cost of a casework supervisor for students

Earmarked for the costs of carrying out litigation, publicity and campaigning and a further year of our development manager post

22

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

14 Analysis of Net Assets Between Funds

Tangible Fixed Assets
Net Current Assets
Net Assets at 31 March 2023
Prior Year
Tangible Fixed Assets
Net Current Assets
Net Assets at 31 March 2022		 Unrestricted
Funds
£
6,048
191,494
197,452
Unrestricted
Funds
£
4,884
207,586
212,470		 Restricted
Funds
£
-
-
-
Restricted
Funds
£
-
-		 Total 2023
£
6,048
191,494
197,452
Total 2022
£
4,884
207,586
212,470

15 Constitution

The company is limited by guarantee and does not have a share capital.

In the event of a winding up all members (the trustees under the governing documents) have agreed to contribute an amount not exceeding £1.

16 Capital Commitments

Operating Lease Commitments
Constructed but not provided for
The total future lease payments indicated on the lease for land and
buildings are:
Within One Year
Between 2-5 Years		 £
nil
2023 Total
£
21,250
32,750
54,000		 £
nil
2022 Total
£
20,500
54,000
74,500

17 Operating Lease Commitments

The lease on the property commenced in October 2019. It has been renewed and will expire in September 2025.

23

Greater Manchester Law Centre

Charitable Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

18 Related Party Transactions

Ben Clay, is a worker at Greater Manchester Tenants Union and also a trustee of Greater Manchester Law Centre. The organisations share premises and some support costs. GMTU is also a partner in the Oaks Foundation funded project – Housing Justice Network. The Tenants Union will receive funding within this project that will be administered by GMLC as the lead body.

19 Ultimate Controlling Party

The company is under control of the board of management.

20 Financial Instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised on a transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at and amortised cost using the effective interest method.

24

GREATER MANCHESTER LAW CENTRE

Registered / head office address: 667/669 Stockport Road Manchester M12 4QE

Charity number: 1170317 Country of registration: England & Wales Company number: 09698401

MHA Moore and Smalley Richard House 9 Winckley Square Preston PR1 3HP

Dear Sirs

Financial statements for the year ended 31 March 2023

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charity’s financial statements for the year ended 31 March 2023. These enquiries have included inspection of supporting documentation where appropriate. All representations are made to the best of our knowledge and belief.

General

Assets and liabilities

Page 2

Accounting estimates

Legal claims

Laws and regulations

Related parties

Subsequent events

Going concern

Grants and donations

Yours faithfully

Page 3

………………………………………… Mr A Walsh – Trustee

………………………………………… Mr B Clay - Trustee

On behalf of the board of trustees 21/12/2023 Date …………………………………