CHARITY REGISTRATION NUMBER: 1176229
Suffolk Law Centre
Unaudited independently examined accounts 31 March 2024
Suffolk Law Centre
Financial statements
Year ended 31 March 2024
| Pages | |
|---|---|
| Trustees' annual report | 1 to 5 |
| Independent examiner's report to the trustees | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Statement of cash flows | 9 |
| Notes to the financial statements | 10 to 21 |
Suffolk Law Centre
Trustees' annual report
Year ended 31 March 2024
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 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 published in October 2019.
Reference and administrative details
Registered charity name Suffolk Law Centre Charity registration number 1176229 Principal office 46A St. Matthews Street Ipswich Suffolk IP1 3EP United Kingdom
The trustees
The trustees who served during the year and at the date of approval were as follows:
Professor G Thomas (Chair, Appointed 18/04/2023) C Parry-Jones (Vice Chair, Appointed 18/04/2023) S Gallagher (Appointed 18/04/2023) J Jones (Appointed 18/04/2023) M Kurnatowska (Appointed 18/04/2023) Dr J Sandbach (Appointed 18/04/2023) S Stratton (Appointed 18/04/2023) P Burton (Treasurer, Resigned 13/08/2024) J Chimes (Resigned in the year) M Naoual (Resigned in the year) Senior Management A Ludwig (Director of Legal Services) S Steward (Practice Manager) S Wardell (Operations and Development Manager) Charity Secretary S Steward Independent examiner L Thurston FCCA Lovewell Blake LLP Chartered accountants First Floor Suite 2 Hillside Business Park Bury St Edmunds IP32 7EA
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Suffolk Law Centre
Trustees' annual report (continued)
Year ended 31 March 2024
Objectives and activities
Suffolk Law Centre strives for a just and equal society where everyone's rights are valued and protected. We do this by providing legal support, services, information and education to the diverse communities of Suffolk and across East Anglia (and beyond). As a registered charity it is our purpose to alleviate poverty and to improve access to services. Our goal is to empower the people of Suffolk to understand and assert their legal rights. Equality runs as a core through everything we do.
Our Activities:
We aim to provide legal services to help the diverse communities of Suffolk and to a lesser extent across East Anglia (and beyond).
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to gain equal access to justice
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challenge disadvantage and inequality, and
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to understand their legal rights, obligations and protections
Our Charitable Objects:
The relief of poverty, suffering and distress and the advancement of education among people living or working in Suffolk and East Anglia generally and such other places as the Trustees shall determine (including within her Majesty's Prisons), by the provision of Legal Advice and Assistance, Representation and Information which they could not otherwise afford through lack of means.
Public benefit
In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on Public Benefit including, The Public Benefit Requirement (PB1), Running a Charity (PB2) and Reporting (PB3).
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Suffolk Law Centre
Trustees' annual report (continued)
Year ended 31 March 2024
Achievements and performance
Our Workstreams
1. Discrimination (Legal Aid): We successfully managed our Legal Aid Agency (LAA) contract over this year. In 23-24, we opened new matters under Legal Aid (Discrimination) for 17 people , a significant proportion being very vulnerable, as well as offering ongoing legal casework to clients whose case had started in the previous financial year.
2. Discrimination (Projects/Pro Bono): Our grant-funded legal advice to people who have experienced discrimination in work or in accessing goods/services enables us to support those who are not in scope or eligible for Legal Aid. This included, the following in 23-24:
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Awards For All funding (1 year grant, Nov. 22) to undertake pro bono casework for disabled people discriminated in or in the pursuit of employment - 15 clients assisted .
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Barings Foundation, delivered as a project by Law Centres Network (Year 1-2 of 3-year grant from Feb. '23). Developing our partnership project to set up a Hub to enable disabled people to Join, Stay and Thrive in employment. Having identified a gap in support to neuro-diverse young people leaving education, we have focused on building our Hub to provide clear legal advice and guidance to this cohort.
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Bell Foundation (Year 1 of 3-year grant from Dec. '23): our first grant-funded partnership with ISCRE to co-produce ways to make social welfare legal advice more accessible to marginalised EAL communities, particularly Roma.
3. Family Legal Advice and Casework (FLAC) team: A service to offer expert legal advice to people making an application to the Family Court in private children matters, or seeking help to find a Family lawyer. The team provides a range of services in 23-24, as follows:
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Weekly Family Support Clinic, run with the generous support of expert legal volunteers advised 130 clients during the year.
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Our Family casework service was able to provide on-going advice and casework support to 112 clients dealing with complex legal matters.
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Family Helpdesk at Ipswich Magistrates Court, delivered by legal volunteers and staff, gave information and guidance to 126 litigants in person in total in 23-24.
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We are funded by Suffolk County Council under its Violence Against Women and Girls Strategy (Year 2 of 3-year grant) for our legal advice service to Domestic Abuse survivors; of the number of clients helped in 23-24, 78 of initial legal advice or casework clients and 66 clients seen at the Family Court Helpdesk had domestic abuse as a factor. (144 clients in total in 23-24) .
4. Housing: Through the support of grant funding, we ran our Housing legal advice and casework service through 23-24, albeit as a reduced service for some of that time due to reduced capacity.
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The Legal Education Foundation (TLEF) has supported our efforts to build capacity and develop in-house expertise to meet need and address legal advice deserts in Suffolk and north Essex; this was the last year of 3-year funding. In February 2024, we were successful in securing new grant funding from TLEF for a further 3-years to help rebuild our Housing legal advice capacity.
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We have run a monthly telephone housing legal advice clinic for clients of Lighthouse Women's Aid, advising 32 clients , some of whom we have also been able to take on for casework under legal aid.
5. Legal Aid (Housing): Over a difficult year, with reduced staff, we have managed our Legal Aid Agency (LAA) contract over most of the 12 months. Since August 2023, this includes a HLPAS Court Duty Desk at Bury St Edmunds County Court; 32 clients were assisted at Court under HLPAS . Since December 2023, we have had to close to new cases under Housing Legal Aid, so this has reduced our ability to assist clients. We have, however, with the consent of our LAA Contract Manager, provided ongoing support and representation to 12 existing clients through our locum Housing Supervisor.
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Suffolk Law Centre
Trustees' annual report (continued)
Year ended 31 March 2024
6. Legal Advice Clinics (LAC): With the generous assistance of over 30 legal volunteers from local and national law firms , we provided free initial legal advice through 8 specialist law clinics - Discrimination, Employment, Family (divorce), Housing (property), Immigration, Personal injury, Wills & probate, as well as a General law clinic. To ensure good reach across the whole of Suffolk, we have continued to offer clinics by phone, or email, with interpreters where required. Our l egal volunteers advised 389 clients . This service was funded by The Tudor Trust in 23-24.
7. Reception and Triage: Our Reception and Triage service was very busy over 23-24 with 1682 enquiries . Where enquiries cannot be directly assisted by one of our advice & casework teams, we try to signpost and offer information to help enquiries to resolve their issues. This service has been funded by The Tudor Trust during this year.
8. Legal Triage: As part of our triage of enquiries, clients identified as having clustered or complex legal advice issues are supported by a 'wraparound' service to enable them to find the right advice and to better understand and benefit from that advice. 56 clients were supported through Legal Triage in 23-24. This service has been funded by Ipswich Borough Council.
Financial review
The charity continues to be dependent on grant funding to achieve its objectives. In the year under review the trustees are grateful to all those funders. The support from these organisations has ensured that Suffolk Law Centre continues to exist and to deliver services to the most vulnerable people of Suffolk. Additionally, we are very thankful to those individuals and organisations that have generously supported our work through donations.
Further information about our income and expenditure is set out in the Statement of Financial Activities and supporting notes.
Any cash resources not immediately required are held in bank and building society deposits under powers contained in the memorandum and articles of association.
Income has increased in the year to £532,049 (2023: £476,815) resulting in a net income of £128,978 (2023: net expenditure of £46,689). This is expected and planned.
Reserves policy
The trustees actively review the reserves available on a regular basis and given the general uncertainty surrounding funding and project income aim to maintain reserves equivalent to approximately £130,000 (2023: £130,000). This figure is based on the expected level of expenditure over 6 months. This level of reserves takes into account existing and future commitments.
At the 31 March 2024, the free reserves held for general purposes amounted to £109,807 (2023: £149,956). The trustees will look to increase excess funds to the reserve target over the coming year.
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Suffolk Law Centre
Trustees' annual report (continued)
Year ended 31 March 2024
Structure, governance and management
Suffolk Law Centre is a Charitable Incorporated Organisation and a charity registered in effect from 12 December 2017. The charity is constituted and governed by trustees under the terms of its memorandum and articles of association.
The current board of trustees and the changes which have occurred since the previous annual report are as stated in the reference and administrative details of these accounts.
During this period, the Board of Trustees made a decision to recruit and appoint a new Board of Trustees for Suffolk Law Centre, save for the existing Treasurer. The new Trustees were appointed at a Board Meeting on 18th April 2023, during which the existing Trustees stood down, save for the Treasurer, P. Burton.
Recruitment and appointment of new trustees
New trustees are invited to attend a meeting with the Chairman and the trustees to familiarise themselves with the charity and the context within which it operates.
Our policy for appointing new trustees is to search out people who have skills and characteristics that will be beneficial to the charity. On appointment the trustees receive a copy of the governing documents and Charity Commission trustee documents. New trustees are briefed on the background and work of the charity and future aims.
Risk management
The trustees have identified the major risks facing the charity and have assessed their potential impact. Appropriate systems have been established to monitor and manage these risks.
The Board of Trustees follows the Charity Commissions guidance 'Charities and risk management in identifying and weighting risks.
True and fair override
The financial statements have been prepared to give a true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide atrue and fair view'. This departure has involved following the 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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Independent examiner reappointment
A resolution to appoint L Thurston of Lovewell Blake LLP as independent examiner will be proposed at the next Annual General Meeting.
The trustees' annual report was approved on .....09/12/2024...... and signed on behalf of the board of trustees by:
Professor G Thomas (Chair) Trustee
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Suffolk Law Centre
Independent examiner's report to the trustees of Suffolk Law Centre
Year ended 31 March 2024
I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 March 2024 which comprise the statement of financial activities, balance sheet, statement of cash flows and the related notes.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
Since the charity’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 the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
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.
Your attention is drawn to the fact that the Charity has prepared the accounts (financial statements) in accordance with 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 (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
L Thurston FCCA Independent Examiner
Lovewell Blake LLP Chartered accountants First Floor Suite 2 Hillside Business Park Bury St Edmunds IP32 7EA
12 December 2024
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Suffolk Law Centre
Statement of financial activities
Year ended 31 March 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations, grants and legacies | 4 | 47,826 | 435,543 | 483,369 | 419,793 |
| Charitable activities | 5 | 48,680 | – | 48,680 | 57,022 |
| -------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ||
| Total income | 96,506 | 435,543 | 532,049 | 476,815 | |
| ========================== | =============================== | =============================== | =============================== | ||
| Expenditure | |||||
| Charitable activities | 6 | 113,273 | 294,598 | 407,871 | 523,504 |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ||
| Total expenditure | 113,273 | 294,598 | 407,871 | 523,504 | |
| =============================== | =============================== | =============================== | =============================== | ||
| Net income/(expenditure) before | transfer of | ||||
| funds | (16,767) | 140,945 | 124,178 | (46,689) | |
| Transfers between funds | 5,073 | (5,073) | – | – | |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ||
| Net movement in funds | (11,694) | 135,872 | 124,178 | (46,689) | |
| Reconciliation of funds | |||||
| Total funds brought forward | 158,121 | 110,630 | 268,751 | 315,440 | |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ||
| Total funds carried forward | 146,427 | 246,502 | 392,929 | 268,751 | |
| =============================== | =============================== | =============================== | =============================== |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 10 to 21 form part of these financial statements.
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Suffolk Law Centre
Balance sheet
31 March 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible fixed assets | 10 | 1,705 | 4,495 | ||
| Current assets | |||||
| Debtors | 11 | 25,566 | 14,329 | ||
| Cash at bank and in hand | 422,983 | 317,507 | |||
| ------------------------------- | ------------------------------- | ||||
| 448,549 | 331,836 | ||||
| Creditors: Amounts falling due within | |||||
| one year | 12 | (57,325) | (67,580) | ||
| ------------------------------- | ------------------------------- | ||||
| Net current assets | 391,224 | 264,256 | |||
| ------------------------------- | ------------------------------- | ||||
| Total assets less current liabilities | 392,929 | 268,751 | |||
| ------------------------------- | ------------------------------- | ||||
| Net assets | 392,929 | 268,751 | |||
| =============================== | =============================== | ||||
| Funds of the charity | |||||
| Restricted funds | 246,502 | 110,630 | |||
| Unrestricted funds | 146,427 | 158,121 | |||
| ------------------------------- | ------------------------------- | ||||
| Total charity funds | 13 | 392,929 =============================== |
268,751 =============================== |
These financial statements were approved by the board of trustees and authorised for issue on ....09/12/2024........, and are signed on behalf of the board by:
Professor G Thomas (Chair) Trustee
The notes on pages 10 to 21 form part of these financial statements.
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Suffolk Law Centre
Statement of cash flows
Year ended 31 March 2024
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Cash flows from operating activities | ||
| Net income/(expenditure) | 124,178 | (46,689) |
| Adjustments for: | ||
| Depreciation of tangible fixed assets | 4,157 | 4,584 |
| Accrued (income)/expenses | (632) | 404 |
| Changes in: | ||
| Trade and other debtors | (11,237) | 11,521 |
| Trade and other creditors | (9,623) | (17,905) |
| ------------------------------- | -------------------------- | |
| Cash generated from operations | 106,843 | (48,085) |
| ------------------------------- | -------------------------- | |
| Net cash from/(used in) operating activities | 106,843 | (48,085) |
| =============================== | ========================== | |
| Cash flows from investing activities | ||
| Purchase of tangible assets | (1,367) | – |
| ------------------------------- | -------------------------- | |
| Net cash used in investing activities | (1,367) | – |
| =============================== | ========================== | |
| Net increase/(decrease) in cash and cash equivalents | 105,476 | (48,085) |
| Cash and cash equivalents at beginning of year | 317,507 | 365,592 |
| ------------------------------- | ------------------------------- | |
| Cash and cash equivalents at end of year | 422,983 | 317,507 |
| =============================== | =============================== |
The notes on pages 10 to 21 form part of these financial statements.
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Suffolk Law Centre
Notes to the financial statements
Year ended 31 March 2024
1. General information
The charity is a registered Charitable Incorporated Organisation in England and Wales. The address of the principal and operating office is 46A St. Matthews Street, Ipswich, Suffolk, IP1 3EP, United Kingdom.
2. Statement of compliance
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the 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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The accounts have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient for the charity to be able to continue as a going concern.
Income tax
As a registered charity, the activities are exempt from United Kingdom Income and Corporation taxation, provided that the income is applied to charitable purposes.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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Suffolk Law Centre
Notes to the financial statements (continued)
Year ended 31 March 2024
3. Accounting policies (continued)
Income
All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
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Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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Income from grants and contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Computer equipment - 33% straight line
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Suffolk Law Centre
Notes to the financial statements (continued)
Year ended 31 March 2024
3. Accounting policies (continued)
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
4. Donations, grants and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 23,126 | 1,100 | 24,226 |
| Grants | |||
| Grants | 24,700 | 434,443 | 459,143 |
| -------------------------- | ------------------------------- | ------------------------------- | |
| 47,826 | 435,543 | 483,369 | |
| ========================== | =============================== | =============================== | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 27,189 | 7,750 | 34,939 |
| Grants | |||
| Grants | 31,346 | 353,508 | 384,854 |
| -------------------------- | ------------------------------- | ------------------------------- | |
| 58,535 | 361,258 | 419,793 | |
| ========================== | =============================== | =============================== |
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Suffolk Law Centre
Notes to the financial statements (continued)
Year ended 31 March 2024
4. Donations, grants and legacies (continued) Analysis of grant income
| Analysis of grant income | ||||
|---|---|---|---|---|
| Total 2024 | Total 2023 | |||
| £ | £ | |||
| Restricted | ||||
| The Legal Education Foundation | 128,486 | 91,803 | ||
| Access to Justice Foundation | 109,350 | 117,680 | ||
| The National Lottery Foundation | 68,970 | 32,714 | ||
| The Baring Foundation | 41,865 | 10,000 | ||
| Tudor Trust | 33,750 | 19,250 | ||
| Suffolk County Council | 16,500 | – | ||
| Ipswich Borough Council | 16,142 | – | ||
| The Bell Foundation | 12,900 | – | ||
| Other grants received | 6,480 | 14,035 | ||
| Suffolk Community Foundation | – | 27,000 | ||
| Norfolk Community Law Service | – | 11,026 | ||
| Essex Community Foundation | – | 10,000 | ||
| Allen and Overy | – | 10,000 | ||
| Awards for All | – | 10,000 | ||
| ------------------------------- | ------------------------------- | |||
| 434,443 | 353,508 | |||
| Unrestricted | ||||
| AB Charitable Trust | 22,000 | 20,646 | ||
| Other unrestricted grants | 2,700 | 10,700 | ||
| -------------------------- | -------------------------- | |||
| 24,700 | 31,346 | |||
| ========================== | ========================== | |||
| Charitable activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2024 | Funds | 2023 | |
| £ | £ | £ | £ | |
| Legal aid | 48,680 | 48,680 | 57,022 | 57,022 |
| ========================== | ========================== | ========================== | ========================== |
5. Charitable activities
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Suffolk Law Centre
Notes to the financial statements (continued)
Year ended 31 March 2024
6. Expenditure on charitable activities
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| Staff costs | 50,376 | 270,405 | 320,781 | |
| Support costs | 62,897 | 24,193 | 87,090 | |
| ------------------------------- | ------------------------------- | ------------------------------- | ||
| 113,273 | 294,598 | 407,871 | ||
| =============================== | =============================== | =============================== | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2023 | ||
| £ | £ | £ | ||
| Staff costs | 40,178 | 304,239 | 344,417 | |
| Support costs | 87,110 | 91,977 | 179,087 | |
| ------------------------------- | ------------------------------- | ------------------------------- | ||
| 127,288 | 396,216 | 523,504 | ||
| =============================== | =============================== | =============================== | ||
| Analysis of support costs | 2024 | 2023 | ||
| £ | £ | |||
| Project costs | 27,315 | 136,374 | ||
| Office costs | 29,051 | 18,604 | ||
| Rent | 9,615 | 7,056 | ||
| Insurance | 2,461 | 388 | ||
| Travel costs | 843 | 503 | ||
| Depreciation | 4,157 | 4,584 | ||
| Advertising | – | 1,587 | ||
| Legal and professional costs | 11,338 | 7,970 | ||
| Independent examination fees | 2,310 | 2,021 | ||
| -------------------------- | ------------------------------- | |||
| 87,090 | 179,087 | |||
| ========================== | =============================== | |||
| 7. | Net income/(expenditure) | |||
| Net income/(expenditure) is stated after | charging/(crediting): | |||
| 2024 | 2023 | |||
| £ | £ | |||
| Depreciation of tangible fixed assets | 4,157 | 4,584 | ||
| ====================== | ====================== |
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Suffolk Law Centre
Notes to the financial statements (continued)
Year ended 31 March 2024
8. Staff costs
The total staff costs and employee benefit for the reporting period are analysed as follows:
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 301,572 | 323,793 |
| Social security costs | 18,390 | 19,745 |
| Pension costs | 819 | 879 |
| ------------------------------- | ------------------------------- | |
| 320,781 | 344,417 | |
| =============================== | =============================== |
The average head count of employees during the year was 14 (2023: 17).
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
The key management personnel of the charity comprise the trustees and senior management team as listed on the reference and administration details page of these accounts. The total value of remuneration and benefits received by Key Management Personnel was £85,003 (2023: £80,390).
9. Trustee remuneration and expenses
No trustees received any remuneration or reimbursed expensed during this or the prior year.
10. Tangible fixed assets
| Computer | |||
|---|---|---|---|
| equipment | |||
| £ | |||
| Cost | |||
| At 1 April 2023 | 16,701 | ||
| Additions | 1,367 | ||
| -------------------------- | |||
| At 31 March 2024 | 18,068 | ||
| ========================== | |||
| Depreciation | |||
| At 1 April 2023 | 12,206 | ||
| Charge for the year | 4,157 | ||
| -------------------------- | |||
| At 31 March 2024 | 16,363 | ||
| ========================== | |||
| Carrying amount | |||
| At 31 March 2024 | 1,705 | ||
| ========================== | |||
| At 31 March 2023 | 4,495 | ||
| ========================== | |||
| 11. | Debtors | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Trade debtors | 12,695 | 4,883 | |
| Prepayments and accrued income | 12,871 | 9,446 | |
| -------------------------- | -------------------------- | ||
| 25,566 | 14,329 | ||
| ========================== | ========================== |
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Suffolk Law Centre
Notes to the financial statements (continued)
Year ended 31 March 2024
12. Creditors: Amounts falling due within one year
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Trade creditors | 55,015 | 63,409 |
| Accruals and deferred income | 2,310 | 2,942 |
| Other creditors | – | 1,229 |
| -------------------------- | -------------------------- | |
| 57,325 | 67,580 | |
| ========================== | ========================== |
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Suffolk Law Centre
Notes to the financial statements (continued)
Year ended 31 March 2024
13. Analysis of charitable funds
Year ended 31 March 2024
Restricted funds
| At 31 Mar | |||||
|---|---|---|---|---|---|
| At 1 Apr 2023 | Income | Expenditure | Transfers | 2024 | |
| £ | £ | £ | £ | £ | |
| Allen & Overy | 1,041 | – | (1,041) | – | – |
| Awards for all | 7,737 | – | (4,541) | – | 3,196 |
| Essex Community Foundation | 3,797 | – | (3,797) | – | – |
| EU Settlement Scheme | (244) | 2,445 | (2,201) | – | – |
| Grow Your Own (Stronger | |||||
| Sector) | 46,398 | 13,750 | (60,148) | – | – |
| Help Accessing Legal Support | |||||
| (HALS) | 10,025 | 25,250 | (35,275) | – | – |
| Justice First Fellowship | |||||
| 2022-24 | (368) | 26,736 | (26,368) | – | – |
| LCN/Barings Foundation Hub | |||||
| Project | 10,000 | 40,400 | (28,669) | – | 21,731 |
| Tudor Trust Legal Advice Clinic | 6,688 | 33,750 | (20,656) | – | 19,782 |
| Legal Support for Litigants in | |||||
| Person (LSLiP) | 322 | – | (322) | – | – |
| Suffolk Hardship Fund | – | 500 | (500) | – | – |
| Talking Discrimination in the | |||||
| East | 161 | – | (161) | – | – |
| The Bell Foundation | – | 16,142 | (7,374) | – | 8,768 |
| SCC Violence Gainst Women | |||||
| & Girls | 20,000 | 16,500 | (17,909) | – | 18,591 |
| IBC Community Grant | – | 12,900 | (10,692) | – | 2,208 |
| SCF Breakthrough Fund | – | 5,500 | (922) | – | 4,578 |
| National Lottery CoL 2023-24 | |||||
| (NL CoL1) | – | 34,132 | (34,132) | – | – |
| National Lottery CoL 2023-24 | |||||
| (NL CoL2) | – | 34,838 | (34,838) | – | – |
| ATJF ILTA | – | 84,100 | – | – | 84,100 |
| TLEF LTS | – | 88,000 | (4,452) | – | 83,548 |
| 500 Suffolk Reasons | – | 600 | (600) | – | – |
| Donations | 5,073 | – | – | (5,073) | – |
| ------------------------------- | ------------------------------- | ------------------------------- | ---------------------- | ------------------------------- | |
| 110,630 | 435,543 | (294,598) | (5,073) | 246,502 | |
| =============================== | =============================== | =============================== | ====================== | =============================== | |
| Designated funds | |||||
| AB Charitable Trust | 4,253 | 22,000 | (20,605) | – | 5,648 |
| Rope Trust Client | – | 380 | (380) | – | – |
| Legal Aid - Discrimination | – | 18,720 | (7,303) | – | 11,417 |
| Legal Aid - Housing | – | 29,960 | (12,580) | – | 17,380 |
| Tudor Trust Staff Welfare | – | 2,000 | (925) | – | 1,075 |
| ---------------------- | -------------------------- | -------------------------- | ------------- | -------------------------- | |
| 4,253 | 73,060 | (41,793) | – | 35,520 | |
| ====================== | ========================== | ========================== | ============= | ========================== | |
| Unrestricted funds | |||||
| General Fund | 153,868 | 23,446 | (71,480) | 5,073 | 110,907 |
| =============================== | ========================== | ========================== | ====================== | =============================== |
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Suffolk Law Centre
Notes to the financial statements (continued)
Year ended 31 March 2024
Year ended 31 March 2023
Restricted funds
| At 31 Mar | |||||
|---|---|---|---|---|---|
| At 1 Apr 2022 | Income | Expenditure | Transfers | 2023 | |
| £ | £ | £ | £ | £ | |
| Allen & Overy | – | 10,000 | (8,959) | – | 1,041 |
| Awards for all | – | 10,000 | (2,263) | – | 7,737 |
| CJF round 3 | – | 12,894 | (6,497) | (6,397) | – |
| Essex Community Foundation | – | 10,000 | (6,203) | – | 3,797 |
| EU Settlement Scheme | (2,796) | 11,026 | (8,474) | – | (244) |
| Grow Your Own (Stronger | |||||
| Sector) | 43,966 | 57,500 | (55,068) | – | 46,398 |
| Help Accessing Legal Support | |||||
| (HALS) | 9,104 | 50,500 | (49,579) | – | 10,025 |
| Justice First Fellowship | |||||
| 2022-24 | 5,413 | 34,304 | (40,085) | – | (368) |
| LCN/Barings Foundation Hub | |||||
| Project | – | 10,000 | – | – | 10,000 |
| Tudor Trust Legal Advice Clinic | 16,644 | 19,250 | (29,206) | – | 6,688 |
| Legal Support for Litigants in | |||||
| Person (LSLiP) | 7,159 | 54,286 | (61,831) | 708 | 322 |
| Talking Discrimination in the | |||||
| East | 43,604 | 32,714 | (76,509) | 352 | 161 |
| SCC Violence Gainst Women | |||||
| & Girls | – | 20,000 | – | – | 20,000 |
| Donations | – | 7,750 | (2,677) | – | 5,073 |
| Legal Aid - Housing | 1,000 | – | – | (1,000) | – |
| Legal Aid - Discrimination | 500 | – | – | (500) | – |
| Project Fund | 13,620 | – | (13,620) | – | – |
| CJF round 2 - MOJ | 1,405 | – | (1,405) | – | – |
| CJF round 2 - other funders | 12,005 | – | (12,005) | – | – |
| Hardship Fund - SCF | 763 | 7,000 | (7,763) | – | – |
| Therium | – | 9,034 | (9,072) | 38 | – |
| Quartet Community | |||||
| Foundation | – | 5,000 | (5,000) | – | – |
| ------------------------------- | ------------------------------- | ------------------------------- | ---------------------- | ------------------------------- | |
| 152,387 | 361,258 | (396,216) | (6,799) | 110,630 | |
| =============================== | =============================== | =============================== | ====================== | =============================== | |
| Designated funds | |||||
| AB Charitable Trust | 4,286 | 20,646 | (20,679) | – | 4,253 |
| ====================== | ========================== | ========================== | ============= | ====================== | |
| Unrestricted funds | |||||
| General Funds | 158,767 | 94,911 | (106,609) | 6,799 | 153,868 |
| =============================== | ========================== | =============================== | ====================== | =============================== |
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Suffolk Law Centre
Notes to the financial statements (continued)
Year ended 31 March 2024
Restricted fund purposes:
-
Awards for all: Funding received for our Discrimination Team to support disabled people experiencing discrimination at work.
-
LCN/Baring (Disability Hub Project): Funding received to develop a HUB approach to support neuro-divergent young people to Join, Stay and Flourish in work.
-
Tudor Trust (Enquiries and Legal Advice Clinics): Funding to support us to deal effectively with all enquiries for legal advice and administer the volunteer led Legal Advice Clinics.
-
The Bell Foundation: Funding to support a partnership project with ISCRE to make our legal advice and casework services more accessible to Roma communities.
-
SCC (Violence Against Women & Girls): Funding received to support the work of our Family Legal Advice and Casework team in their work with domestic abuse survivors.
-
IBC Community Grant: Funding towards the Legal Triage service to support clients with clustered legal issues to resolve them.
-
SCF Breakthrough Fund: Funding received to enable our caseworkers to help clients in poverty facing financial barriers to taking the next steps or benefitting from our advice.
-
ATJF ILTA: Core funding to support our specialist legal advice and casework to marginalised communities.
-
TLEF LTS: Funding to help us to redevelop our Housing Law service and continue to build our Family Law service to be in a position to take up future Legal Aid contracts in both.
-
500 Suffolk Reasons: Funding received to support a Family client.
The following restricted projects have been completed:
-
Allen & Overy: Funding received to support the salary of our Discrimination Solicitor.
-
Essex Community Foundation: Funding to support our Housing pro bono outreach work in North Essex.
-
EU Settlement Scheme: Funded by the Home Office, a partnership with Norfolk Community Law Service, to fund and continue to provide advice and Level 1 EUSS support to EU/EEA citizens applying for settled status.
-
The Legal Education Foundation (TLEF) - (Grow Your Own (Stronger Sector)): Flexible development grant enabling us to build capacity and develop in-house expertise to meet need and address legal advice deserts.
-
Access To Justice Foundation (Help Accessing Legal Support (HALS)): Funding towards our work to support people facing clustered legal issues as litigants in person, including those in need of Family legal advice and casework.
-
The Legal Education Foundation (TLEF) (Justice First Fellowship 2022-24): Funding to pay for the post of Trainee Solicitor and supervision costs.
-
Access to Justice Foundation and the Ministry of Justice (Legal Support for Litigants in Person (LSLiP)): Funding to provide early legal advice and casework support to litigants in person.
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Suffolk Law Centre
Notes to the financial statements (continued)
Year ended 31 March 2024
-
Suffolk Community Foundation (Suffolk Hardship Fund): Funding to support clients experiencing food and fuel poverty.
-
National Lottery Community Fund (Tackling Discrimination in the East): Funding to offer legal advice and casework in discrimination, including The 3 C's (Complain + Challenge = Change). A co-production project with community partners Ace Anglia and Autism Anglia to raise awareness of discrimination amongst people with learning disabilities and autism.
-
National Lottery CoL 2023-24 (NL CoL1): Funding to support our core costs.
-
National Lottery CoL 2023-24 (NL CoL2): Funding to support our core costs.
-
Donations: Funding received to support the furtherance of the specific purposes set out by the fund provider.
Designated fund purposes:
-
AB Charitable Trust: A fund that has been reviewed as unrestricted but designated towards the salary of the Practice Manager to support the ongoing development and running of Suffolk Law Centre.
-
Legal Aid - Discrimination: A fund that has been reviewed as unrestricted but designated towards legal aid discrimination casework.
-
Legal Aid - Housing: A fund that has been reviewed as unrestricted but designated towards legal aid housing casework.
-
Tudor Trust Staff Welfare: A fund that has been reviewed as unrestricted but designated towards supporting staff welfare.
The following designated projects have been completed:
- Rope Trust Client: A fund that has been reviewed as unrestricted but designated towards support for a client in need.
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Suffolk Law Centre
Notes to the financial statements (continued)
Year ended 31 March 2024
14. Analysis of net assets between funds
31 March 2024
| General | Designated | Restricted | Total | |
|---|---|---|---|---|
| Funds | Funds | Funds | Funds | |
| £ | £ | £ | £ | |
| Tangible fixed assets | 1,100 | – | 605 | 1,705 |
| Current assets | 109,807 | 35,520 | 245,897 | 391,224 |
| ------------------------------- | -------------------------- | ------------------------------- | ------------------------------- | |
| Net Assets | 110,907 | 35,520 | 246,502 | 392,929 |
| =============================== | ========================== | =============================== | =============================== | |
| 31 March 2023 | ||||
| General | Designated | Restricted | Total | |
| Funds | Funds | Funds | Funds | |
| £ | £ | £ | £ | |
| Tangible fixed assets | 3,912 | 100 | 483 | 4,495 |
| Current assets | 149,956 | 4,153 | 110,147 | 264,256 |
| ------------------------------- | ---------------------- | ------------------------------- | ------------------------------- | |
| Net Assets | 153,868 | 4,253 | 110,630 | 268,751 |
| =============================== | ====================== | =============================== | =============================== |
15. Analysis of changes in net debt
| At | |||||
|---|---|---|---|---|---|
| At | 1 | Apr 2023 | Cash flows | 31 Mar 2024 | |
| £ | £ | £ | |||
| Cash at bank and in hand | 317,507 | 105,476 | 422,983 | ||
| =============================== | =============================== | =============================== |
16. Related parties
During the year the charity incurred costs of £14,500 (2023: £41,531) received income of £19,686 (2023: £27,479) and made net receipts of £5,186 (2023: net payments of £12,393) from Ipswich and Suffolk Council for Racial Equality (ISCRE), a related party charity which shares an office with the Suffolk Law Centre. At the year end there was an outstanding creditor owed to Ipswich and Suffolk Council for Racial Equality totalling £929 (2023: £1,658).
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