SotrrH wESTh￿[NsTER LEGAL ADVICE CENTtIE SOUTH WESTMINSTER LEGAL ADVICE CENniE CIO Registered Charity No: 1180716 l/www.swla¢.o Report and Accounts for the year to 31, December 2024 SOUTH WESTMINSTER LEGAL ADVICE CENTRE CI REPORT OF THE TRUSTEES Th¢ Trustees have pleasure in presenting their report and the accounts of South Westminster Legal Advic¢ Centre CIO (*he CIO") for the year to 31" December 2024. tstus of the CIO CIO stands for "ChariL2ble Incorporated Organisation", a f(m of charithblt body governed by the Charitable Incorporated Organisations (Genernl) Regulations 2012 (Sl No 3012 of 2012). South Westminster Legal Advice Centr¢ CIO is a charity, registered with the Charity Commission for England and Wales under Regist¢Ted Charity Numbcr 1180716. Its principal office is at The Abbey Centre, 34 Great Smith StreeL Westminster, London SWI P 3BU. Princi l aetivities The purwses are set out in the Constitution of the CIO. but may iK summarised as the provision of free legal advi¢¢ to people on low incom¢s. We summarise our objectiv¢ as: "¢0 providefree legal advice lo people on low incomes independenilyjfearlesslyy eificienily dnd wlih I￿egrity, alwétys In afrlendfy ithdtowkeow manner,: Results for the During the period. the tnjsvs total income was £73.380 (2023: £29,326) and its expendithre was £23.394 (2023.. £27,029). The resulting surplus of £49,986 (2023: £2297) has been carried to the General Reserve and Emergency Reserve. Notable Events durin the Major events during the period have included the following: To mark the milestone that was SWLAC'S 25 anniversary, donors generously funded a ndraising rettption in the Supreme Court which was attended by our patrons Lords Briggs of Westbourne and Lord NeubergeT of Abboisbury, by representstives of our parther fim]s. by long-standing supporters and by some volunteers. We are very grateful to all who attended. Speeches were given by Lord Briggs, by Sarah Clover, our CEO, and by Richard Walford, our Chair. SWLAC has continued to liaise with ¢¢rtain London law firnis and commeroial organisations. by which they arrange rotas and ensure a regular flow of volunteers. We are very ￿ateful to all these organisations for their suppojt and to their volunteers for their enthusiasm and expertise. We started using the Actionstep Cas¢ Managtm¢nt Systan, and (despite sotne inevitable teething troubles), it has transfornied our case handling and ts well liked by volunteers and clients alike. Volullteers The charity is entirety by volunteers. We could not function at all without our wonderful. dedicated and cheerful volttnteers. They gen¢rously giv¢ their own time and ¢n¢rgy to advis¢ those less fortunate than themselves, our clienty and we are hugely grateful to them. Trnste The names of the persons who were Tnths during the period were liichard Walford, Robert Walters, Chri5 White. Nikhil D'Souz4 Sarah Clov¢r. Jenny Ison, Anita fjeorge, Andrew Trovalus¢hi. and Richard Eaton. Website.. h www.swlac.or Patrons and Su orte The CIO is extremely grateful to its patrons. Lord Neuberger of Abbotsbury (former President of the Supreme Court) and Lord Briggs of Westbourne (Justice of the Supreme Court). W¢ are also extremely grateful io all the loyal friends and supporters (both individual and corpornte) of South Westminster Legal Advtce Centre CIO. It is so encouraging to know that we hAve so much strong SUPPOrt for what we are aitning to do. The Abbe Celltre SWLAC would in particular like to thank the staff and management of th¢ Abbey Centre, 34 Great Smith StreeL Westminsler, London SWI P 3BU, who continue to be wonderfully supportive hosts for our service. Trustee8 Res sibilities The Trustees are required to prepare in respect of each financial year of the charity, financial statements for each financial year which 8ive a true and fair view of the stats of affairs of the charity and of the inci)ming resources and application of resources of the charity for thal ￿riod. In preparing these financia] statements, the trustees are required to.. select suitable accounting wTrlicies and then apply thern consistently. make judgements and estimates that are reasonable and prudenL state whether applicable accounting standards have been followe4 subject to any mat¢rial departures disclosed and explained in the financial statements, prepare the fmancial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operntion, comply with the charity's governing document. comply with th¢ Financial Stondard for Small¢r Entiti¢s (FRSSE). comply with the Charities Aci 2011. Th¢ trustees ar¢ responsible for keeping records that disclo￿. with reasonabl¢ accuracy. at any time. the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. the Charity (Accounts and ReiKrfts) Regulations 2008 and the provisions of the CIO'S Constitution. Risk mana ement The Trustees have a duty to identify and review risks to which the CIO 15 exw)sed and for takin8 reasonable stepg for the prevention and detection of fraud and other irregularities. Public benefit The CIO had due tEgard to the guidance publish￿ by th¢ Charity Commission on public benefiL and believes that its work is for the public benefit. On behalf of the Trustees: Richard WalfoThl Chair. Date: I" July 2025 Website.. h ndependert eM3mlner'5 report to the Trustees o* the South we5tTh4b￿r Ltpl Adv•Ee £entfe CIO I report to the Trustees on my examination of the accounts of the &xJth Westminster Le8è1 Advice Centre forthe year Ènded 31 December 2024. which are set out on the followinE pège Respective responsibifitiES of trustees ar•d examlner As the charity's tnJstees> YOIJ are re5pon5ible For the preparation of the accounts and y¢yJ ry)nsider that an audit is not required forthis year under seciion 144 of the Charities Act 20111-the Charities Acfl and that an independent examlnatlon Is needed. It is my responsibility to- examine the accounts under section 145 of the Charitie5 Act,. to follow the procedures laid down in the geneTrl Directions glven b¥ the Charty Commission under section 14515llbl of the Charities A¢ and kn sts whetbef Particular matters hBve corne to my attention. Basls of independent examlnees r*port My exaffmnation was Carr￿ out in accordance whh the geDer31 Directions given by the Charity Commission. An exarnlnatkon Includes 3 reviEw of the accounling records kept by the charity and a comparison of the accounts presented with those records. It also includes tonslderation of anv unusual items or disc105uffes in the accounts. and seeking explanations from you as trustees Conceming any suth matters. The procedure5 undertaken do not provide all the ev￿eThce that would be rewfeo in èn audit and coftsequeniw no opinbon isgiven as to whether the accounts pyesent a "true and lairt view and the report is limited to those rnatter5 set (wt in the statement below. Indepe￿ exanyinevs $tatemtnt connection wlth my examTrnation. no matter ha5 come to my attention: (l} which 8iye5 me reasonable cause to believe ihat in any material respect the requirements: to keep a£eountin records in accordance with se(tion 130 of the Charities Acl; and to prepare accounts which accord with the èctoufiiiftg reo)rds and comply with the attounting reqvirements of the Chaiitle5 Act h not been meL' or121 to which. In my Dpinion. 3ttEntion should be drnwn in order ID enable a proper ￿￿derStandI￿ of the a￿D￿nts to be reathed. 'Mary Catherine Elizabeth aa￿, Chartered A¢countant IICAS) no M22932 50 Pburon Road London SW17 BRB 11 October 2025 South Westminster Legal Advice Centre CIO Statement of Financial Actlvlties: Income & expenditure account for the year ended 31st December. 2024 2023 Income Proceeds of fundraising event Donations received.. 14,357 59,023 29,326 29,326 Total income forthe perfod 73.380 EX￿ndit￿r0 Room hire Security Insuran¢e- Contents Prof Indemnity 4,800 4,690 4,680 295 2,214 2,214 224 Subscriptions & licences 231 104 Printing and stationery 107 SundrEs 319 1,285 Website devekipmentlmaintenanca Laptops, tsblels, sothvare 3,035 Provision for the design. installation and ¢ommi8siofting of a Case Management System 15,000 3,(K)O 27.029 Case Management System Total •xpendfture for porlod 7,498 23,394 2.297 Surplu¥llDTrficit) Incomfr over eX￿ndIt￿re for the period 49,986 Carried to G•ngrn1 Reserves: - Emergency Reserve Fund 30,000 2,297 2,297 - General Reserve Fund 19,986 49.986 South Weslminster Legal Advice Centr8 CIO Balance Sheet as at 31st December, 2024 31.12.23 Note Current Assets Debtors and prepayments Cash al Bank 1,325 83,076 5,179 111,682 116,861 84,401 Current Liabilities Creditors- falling due wlthin one year Provision for Case Management System 17.976 21,005 450 21,005 21,455 45,420 Net Current Assets 95,406 45.420 95,406 Represented by: General ReseNes - Emerggn¢y Rg¥8r¥e Fund 30,CKJo 60,000 15,420 - Gènèral Fund 35,406 45.420 95.406 The Income and expenditure account and Balance sheet of the South Westminster Legal Advice Centre CIO have been prepared in accordance with its records and reflect the posibon at 31st December. 2024 Robert Wallers Hon.Treasurer South Westminster Legal Advi￿ Centre CIO Notes to the Financial Statsments for the Year Ended 31st December. 2024 l. Accounting Policies 1.1 Basss of Preparation of Flnanclal Statements The financial statements have been prepared in accordance with the Charities SORP IFRS 1021- Accounting and ReportlnB by Charlties.. Statement of Recommended Practlce. 1.2 Going concern South Westminster Legal Adwce cent￿ CIO has net current assets, and total net assets, of £95,40612023: £45,420). After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resotjrces to continue in operational existence for the fore5eeabSe future. For this reason, they continue to adopt the 8oin8 concern basis preparing the flnantlal statements. 1.3 Income All income is recognised atthe time of Its receipt by the Charty or its agents. 1.3 Expenditure Expenditure is recognlsed once there is a legal or constructive obligatioft to transfer economsc benefjt to a third party. it is probable that a transfer of benefrts will be required in settlement and the arnount of the obli8ation can be measured reliably. IA Tanglble fixed assets and depre¢lation Tangible fixed assets wSth an individual cost of £1,000 or more arè capitallsed and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably., and depreciated over their estimated lives usin8 the straight-line method. Such assets with an individual cost of less than £I,￿K1 are wrltten off against revenue in the year of acqulsition. 1.5 Debtors Trade and other debtors are re¢o8nised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discount5 due. 1.6 Cash at bank Cash at bank includes cash in a current accouni or in an account with a short maturity of three months or less from the date of the openlt)g of the deposit or similar account. 1.7 Liabil•tie5 and Provisions LizbTrlTrties arè recognised when the￿ is an obligation at the Balance Sheet date as a ressjlt of a past event, it Is probable that a transfer of economic benefrt will be required in settlemen¢ and the amount of the settlement can be estimated reliably. Provisions are measured at the best estimates of the amounts requlred to gettle the obligatlon. Where the effert of the tlme val¢Je of money is material, the provisTron is based on the present value of those amounts, discounted at the pr￿taX discounted rate that reflects the risks specific to the liabillty. The unwinding of the discount Is reco8nlsed in the Statement of financlal actlvlties as a hnance cost. 1.8 Fund Accounting South Westminster Legal Advice cent￿ CIO Currently only holds General funds. General funds are unrestricted funds whlch are avaalable at the di￿retIOn of the Trustees in furtherance of the general objettives of the Charity and which have not been designated for other purposes. South Westmlnster Legal Advice Centre CIO Notes to the Financial Statements for the Year Ended 315t Ik¢ember, 2024 2. Employees South Westminster Legal Advice Centre CIO had no employees during the year12023: nill- 3. Trnstees, remuneration and expenses Durin8 the year, no Trustee received any remuneratlon or other benefits12023.. £ nlll. During the year. no Trustee incurred expenses12023: £ nill. 4. Debtors 2024 2023 Donations and Glft ald processed over the year*nd period 50 694 Prepayments 5,179 1,325 S. Creditofs: Amounts falllnz due withln one yeai 2024 2023 Trade Creditors Trade Creditors- Case Management System 450 4,090 450 17.976 6. Pr￿1570￿ for Case Management System During 2022 a review of the existing system conclLtded that it was inadequate for the Charivs purposes. A number of altematives were reviewed, examined in detail. and the project costed and a future system identified. From 2022 revenue5 a sum of £30,0￿ was set aside for the design, commissionin& and installatron of the system. The installation of the System took longer than anticipated and payment for much of the expenditure incurred rolled over Into March 2024. Further Work was been provided for. with a further £15,( set aside from 2023 revenues. To date no further work has been expensed and the provision wlll be reviewed annually. 2024 2023 Balance of Prgvision at l January 21,tsJ5 30,( Expenditure incurred durin8 year 123,9951 Provlsron for funding Balance of Provision at 31" December 21,¢X15 21.￿5 South Westminster Legal Advice Centre CIO Notes to the Finan¢lal Ststements for the Year Ended 31st December, 2024 7. Reserves The General Reserves are divided between the Emergency Reserve Fund- for use at times of existential risk- and the General Reserve Fund. With the transfer from this yearfs surplus. the fomier has been established at £60.COO. This is Consldered to be equivalent to the likely level of two years operating expenditure for the foreseeable future. The adequacy of this reserve to maintain two years, Cover will be reviewed annually. Emergency Reserve Fund 2024 2023 Balan￿ at l January 30,CIJO 25,OCKJ Transfer from General Reserve Fund 30,000 5,000 Balance at 31" December 60.0 30,CKIO GfrnÈral Reserye Fund 2024 2023 Balance at l January 15,420 18,123 Surplus/lDeficitl for the year 49,986 2,297 Transfer to Emergenty Reserve Fund (30,0001 (5.0001 Balance at 31 December 35.406 15,420 8. Related party transartions The chartty has not entered into any related party transactSons duringthe year. nor are there any outstanding balances owlng between related partles and the Charity at 31° December, 2024.