**Draft Financial Statements at 27 March 2026 at 15:59:09**
**Company registration number CE015727 (England and Wales) Charity registration number 1180884 (England and Wales)**
## **COMMUNITY LEGAL CENTRE ESSEX**
# **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
**Draft Financial Statements at 27 March 2026 at 15:59:09 COMMUNITY LEGAL CENTRE ESSEX**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|R C Mynott||
|---|---|---|
||A G Thorpe-Apps||
||P R A Wilson||
||C Todd||
|**Charity registration**|England and Wales|1180884|
|**Principal address**|Burgess Well House||
||Coval Lane||
||Chelmsford||
||CM1 1FW||
|**Independent examiner**|Affinia (Chelmsford)||
||Swift House||
||Ground Floor||
||18 Hoffmanns Way||
||Chelmsford||
||Essex||
||UK||
||CM1 1GU||
**Draft Financial Statements at 27 March 2026 at 15:59:09 COMMUNITY LEGAL CENTRE ESSEX**
## **CONTENTS**
||**Page**|
|---|---|
|Statement of trustees' responsibilities|1|
|Independent examiner's report|2|
|Statement of financial activities|3|
|Balance sheet|4|
|Notes to the financial statements|5 - 11|
**Draft Financial Statements at 27 March 2026 at 15:59:09 COMMUNITY LEGAL CENTRE ESSEX**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charitable Incorporated Organisation and of the incoming resources and application of resources of the Charitable Incorporated Organisation for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Charitable Incorporated Organisation and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charitable Incorporated Organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
.............................. R C Mynott **Chair of Trustees** Date: ...........................................28 March 2026
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**Draft Financial Statements at 27 March 2026 at 15:59:09 COMMUNITY LEGAL CENTRE ESSEX**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COMMUNITY LEGAL CENTRE ESSEX**
I report to the trustees on my examination of the financial statements of Community Legal Centre Essex (the Charitable Incorporated Organisation) for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the trustees of the Charitable Incorporated Organisation you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the Charitable Incorporated Organisation’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements 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 now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
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:
- 1 accounting records were not kept in respect of the Charitable Incorporated Organisation as required by section 130 of the Charities Act 2011.
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
Mark Philpott BFP FCA **Affinia (Chelmsford)**
Swift House Ground Floor 18 Hoffmanns Way Chelmsford Essex CM1 1GU UK Date: ............................
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**Draft Financial Statements at 27 March 2026 at 15:59:09 COMMUNITY LEGAL CENTRE ESSEX**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**Unrestricted**
**Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**2025**
**2024**
**2024**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**3**
69,804
88,200
-
Charitable activities
**4**
-
-
27,461
Other trading activities
**5**
-
8,354
-
**Total income**
69,804
96,554
27,461
**Expenditure on:**
Charitable activities
**6**
11,404
54,250
27,461
**Total expenditure**
11,404
54,250
27,461
**Net income and movement in funds**
58,400
42,304
-
**Reconciliation of funds:**
Fund balances at 1 April 2024
65,480
23,176
-
**Fund balances at 31 March 2025**
123,880
65,480
-|**Total**
**2024**
**£**
88,200
27,461
8,354|
|---|---|
||124,015
81,711|
||81,711|
||42,304
23,176|
||65,480|
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 5 to 11 form part of these financial statements.
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**Draft Financial Statements at 27 March 2026 at 15:59:09 COMMUNITY LEGAL CENTRE ESSEX**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2025**_
|**Notes**
**Current assets**
Debtors
**12**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**13**
**Net current assets**
**The funds of the Charitable Incorporated Organisation**
Unrestricted funds
**15**|**2025**
**£**
160,174
4,666
164,840
(40,960)|**£**
123,880
123,880
123,880|**2024**
**£**
90,370
15,810
106,180
(40,700)|**£**
65,480|
|---|---|---|---|---|
|||||65,480|
|||||65,480|
The notes on pages 5 to 11 form part of these financial statements.
The financial statements were approved by the board of trustees on ......................... and authorised for issue.
.............................. R C Mynott **Chair of Trustees**
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**Draft Financial Statements at 27 March 2026 at 15:59:09 COMMUNITY LEGAL CENTRE ESSEX**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
## **Charity information**
Community Legal Centre Essex is a Charitable Incorporated Organisation registered in the UK. The principal address is Burgess Well House, Coval Lane, Chelmsford, CM1 1FW.
## **1.1 Basis of preparation**
The financial statements have been prepared in accordance with the Charitable Incorporated Organisation's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The Charitable Incorporated Organisation is a Public Benefit Entity as defined by FRS 102.
The Charitable Incorporated Organisation has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements 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 Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the Charitable Incorporated Organisation. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the Charitable Incorporated Organisation has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Income**
Income is recognised when the Charitable Incorporated Organisation is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charitable Incorporated Organisation has been notified of the donation, unless performance conditions require deferral of the amount.
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**Draft Financial Statements at 27 March 2026 at 15:59:09 COMMUNITY LEGAL CENTRE ESSEX**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
**(Continued)**
Grants are included in the statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of meeting any performance-related conditions there is not an unconditional entitlement to the income and its recognitions is deferred and included within creditors as deferred income until the performance related conditions are met. Where entitlement occurs before income is received, the income is accrued.
Other income from trading activities, is recognised in the year it is receivable and to the extent that the CIO has provided the services.
## **1.5 Expenditure**
Expenditure is recognised on an accruals basis, once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
All resources expended are inclusive of irrecoverable VAT,
## **1.6 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.7 Financial instruments**
The Charitable Incorporated Organisation has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charitable Incorporated Organisation's balance sheet when the Charitable Incorporated Organisation becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
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**Draft Financial Statements at 27 March 2026 at 15:59:09 COMMUNITY LEGAL CENTRE ESSEX**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
## **(Continued)**
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the Charitable Incorporated Organisation’s contractual obligations expire or are discharged or cancelled.
## **2 Critical accounting estimates and judgements**
In the application of the Charitable Incorporated Organisation’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Income from donations and legacies**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Donations and gifts|69,804|88,200|
## **4 Income from charitable activities**
||**Restricted**|**Restricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|**Charitable activities**|||
|Grant income|-|27,461|
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**Draft Financial Statements at 27 March 2026 at 15:59:09 COMMUNITY LEGAL CENTRE ESSEX**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **5 Income from other trading activities**
|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2025**|**2024**|
|||**£**|**£**|
||Other trading income|-|8,354|
|**6**|**Expenditure on charitable activities**|||
|||**Charitable**|**Charitable**|
|---|---|---|---|
|||**activities**|**activities**|
|||**2025**|**2024**|
|||**£**|**£**|
||**Direct costs**|||
||Software fees|10,531|12,678|
||Professional fees|-|40,000|
||Project professional fees|-|18,943|
||Other project costs|-|8,518|
|||10,531|80,139|
||**Share of support and governance costs (see note 7)**|||
||Support|873|1,572|
|||11,404|81,711|
||**Analysis by fund**|||
||Unrestricted funds|11,404|54,250|
||Restricted funds|-|27,461|
|||11,404|81,711|
|**7**|**Support costs allocated to activities**|||
|||**2025**|**2024**|
|||**£**|**£**|
||Office administration|873|1,572|
||**Analysed between:**|||
||Charitable activities|873|1,572|
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**Draft Financial Statements at 27 March 2026 at 15:59:09 COMMUNITY LEGAL CENTRE ESSEX**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**8**|**Net movement in funds**|**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
||The net movement in funds is stated after charging/(crediting):|||
||Fees payable for the independent examination of the charity's financial|||
||statements|960|720|
## **9 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the Charitable Incorporated Organisation during the year.
## **10 Employees**
The average monthly number of employees during the year was:
||**2025**|**2024**|
|---|---|---|
||**Number**|**Number**|
|Total|-|-|
## **11 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **12 Debtors**
|**Amounts falling due within one year:**
Other debtors
**13**
**Creditors: amounts falling due within one year**
Accruals and deferred income|**2025**
**£**
160,174
**2025**
**£**
40,960|**2024**
**£**
90,370|
|---|---|---|
|||**2024**
**£**
40,700|
## **14 Restricted funds**
|The restricted funds of the charity comprise the unexpended balances of donations and grants|The restricted funds of the charity comprise the unexpended balances of donations and grants|The restricted funds of the charity comprise the unexpended balances of donations and grants|The restricted funds of the charity comprise the unexpended balances of donations and grants|held on trust|
|---|---|---|---|---|
|subject to specific conditions by donors as to how they may be used.|||||
|**Previous year:**|**At 1 April**|**Incoming**|**Resources**|**At 31 March**|
||**2023**|**resources**|**expended**|**2024**|
||**£**|**£**|**£**|**£**|
||-|27,461|(27,461)|-|
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**Draft Financial Statements at 27 March 2026 at 15:59:09 COMMUNITY LEGAL CENTRE ESSEX**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **15 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
||**At 1 April**|**Incoming**|**Resources**|**Transfers**|**At 31 March**|
|---|---|---|---|---|---|
||**2024**|**resources**|**expended**||**2025**|
||**£**|**£**|**£**|**£**|**£**|
|Designated funds|40,000|-|-|-|40,000|
|General funds|25,480|69,804|(11,404)|-|83,880|
||65,480|69,804|(11,404)|-|123,880|
|**Previous year:**|**At 1 April**|**Incoming**|**Resources**|**Transfers**|**At 31 March**|
||**2023**|**resources**|**expended**||**2024**|
||**£**|**£**|**£**|**£**|**£**|
|Designated funds|-|-|-|40,000|40,000|
|General funds|23,176|96,554|(54,250)|(40,000)|25,480|
||23,176|96,554|(54,250)|-|65,480|
## **16 Analysis of net assets between funds**
||**Unrestricted**|
|---|---|
||**funds**|
||**2025**|
||**£**|
|**At 31 March 2025:**||
|Current assets/(liabilities)|123,880|
||123,880|
||**Unrestricted**|
||**funds**|
||**2024**|
||**£**|
|**At 31 March 2024:**||
|Current assets/(liabilities)|65,480|
||65,480|
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**Draft Financial Statements at 27 March 2026 at 15:59:09 COMMUNITY LEGAL CENTRE ESSEX**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **17 Related party transactions**
## **Transactions with related parties**
During the year the Charitable Incorporated Organisation entered into the following transactions with related parties:
|**Income**
**2025**
**£**
Other related parties
69,804
69,804
The following amounts were outstanding at the reporting end date:
Other related parties|**Expenditure**
**2024**
**2025**
**2024**
**£**
**£**
**£**
96,554
-
66,623
96,554
-
66,623
**Amounts owed to related**
**parties**
**2025**
**2024**
**£**
**£**
40,000
40,000
40,000
40,000|**2024**
**£**
66,623|
|---|---|---|
|||66,623|
|||40,000|
The following amounts were outstanding at the reporting end date:
||**Amounts owed by**|**related**|**Amounts owed by**|**related**|
|---|---|---|---|---|
||**parties**||**parties**||
||**2025**||**2024**||
||**Balance**|**Net**|**Balance**|**Net**|
||**£**|**£**|**£**|**£**|
|Other related parties|160,174|160,174|90,370|90,370|
||160,174|160,174|90,370|90,370|
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