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2023-12-31-accounts

Free Representation Unit

Annual Report and Financial Statements

Year to 31 December 2023

Charity Registration Number 1183592 (England) Company Registration Number 11732557 (England and Wales)

Contents

Reports
Legal and administrative information 1
Chief Exec
report		 2
11
report 18
Financial statements
Statement of financial activities 22
Balance sheet 23
Principal accounting policies 24
Notes to the financial statements 28
The following page does not form part of the
audited financial statements:
List of donors 36

Free Representation Unit

Legal and administrative information

Patrons
Trustees
Chief Executive and Company Secretary
Registered address
Telephone
Website
Charity registration number
Company Registration Number
Auditor
Bankers		 The Rt Hon Lady Arden of Heswall
The Rt Hon Lady Black of Derwent
The Rt Hon Lord Clarke of Stone-cum-Ebony
The Rt Hon Baroness Hallett
The Rt Hon Lord Judge (to 8 November 2023)
The Rt Hon Lord Phillips of Worth Matravers
The Secret Barrister
Sean Jones KC
Michael Fealy KC
Fenella Morris KC
Alison Padfield KC (resigned 31 December
2023)
Sarah Bergstrom (appointed 12 February 2024)
David Abbott
London, WC1R 5JD
020 7611 9555
www.thefru.org.uk
1183592
11732557
Buzzacott LLP
130 Wood Street
London
EC2V 6DL
Unity Trust Bank plc
9 Brindleyplace
Birmingham
B1 2HB

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The sad loss of a valued patron

We were saddened to hear the news on 8 November that FRU patron Baron Igor Judge had th anniversary. Lord Judge was Lord Chief Justice of England and Wales, the head of the judiciary, from 2008 to 2013. He was previously the Senior Presiding Judge and President of the Queen's Bench Division.

We were honoured to have such a senior judicial figure as Lord Judge as one of our patrons. Lord Judge was a friendly, kind and encouraging presence. We send our condolences to his friends and family and are grateful for his patronage.

Former FRU Patron Lord Judge

FRU trustee changes

Grateful thanks must go to Alison Padfield KC who stepped down as a FRU trustee on 31 December 2023. Alison had been with us since 2017 and so she helped to steer us through challenging financial periods and through the Covid-19 pandemic. Alison has been a handson trustee, contributing to FRU training for new volunteers, making funding applications, securing career advice for volunteers, representing us to senior stakeholders and even undertaking the London Legal Walk to raise funds. Thank you to Alison for all her hard work by Sarah Bergstrom, a barrister who works at HM Courts & Tribunals Service. We are delighted that Sarah has come on board, not least because she is also a trustee of one of our referral agencies, South West London Law Centres.

As always, our staff team and volunteers remained busy representing clients. Employment Tribunal (ET) case referrals remained high, and we were only able to represent around one quarter of the cases referred to us. More cases came to us via our referral agency partners than by self-referral, and we will continue to explore how we can increase the number of cases that can reach us directly from clients. We secured tribunal awards of £119,328 and negotiated settlements worth £261,573, plus an additional £165,000 for a group claim brought on behalf of 15 claimants. These numbers only tell part of a much broader story: they do not, representation at a preliminary hearing but not at a final hearing.

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(continued)

FRU volunteers represented clients in dozens of ET hearings, but also at some important Employment Appeal Tribunal (EAT) hearings which have established important points of law for the benefit of all UK workers. We have been greatly assisted in this regard by the selfless contributions of volunteer barristers, pupils, and experienced student volunteers. A particularly notable EAT case was Moustache v Chelsea and Westminster NHS Foundation Trust [2022] EAT 204 where the client was represented by a pupil barrister volunteer. The litigant-in-person which had not been identified by the tribunal at a case management hearing, explicitly recognising the difficulties which unrepresented claimants may have in navigating the litigation process when unrepresented. Other cases included Kingdom of Spain v Lorenzo [2023] EAT 153, an appeal which may prompt future reconsideration of a landmark Supreme Court judgment about state immunity. Both cases are set for hearings in the Court of Appeal in 2024/25.

Other notable EAT cases included Ion v Citu Manufacturing Ltd [2023] EAT 151 (procedural issues with tribunal interpreters), Jackson v The University Hospitals of North Midlands NHS Trust [2023] EAT 102 (clarification of circumstances in which unilateral changes to an Valentina Londono Cardona [2023] EAT 110, in which former FRU ALO Helen Moizer

The employment team continued working closely alongside Advocate to provide Employment Appeal Tribunal advocacy through the Employment Representation Service (EARS). In addition to the FRU basic volunteer training, we also offered established volunteers additional training through guest speakers, including prominent members of the Employment Bar. FRU consultation on the reform of the EAT Rules and EAT Practice Direction 2023, feeding the experience of our client group into the Committee of the Employment Law Bar Association and feeds back our experience, as well as that of our client groups, into meetings of the ET and EAT tribunal user group, and the Employment Lawyers Advice Network.

Over the course of 2023, we represented benefit claimants in around 200 hearings at the First-tier Tribunal in social security and criminal injuries compensation cases. We secured hundreds of thousands part, these were disability benefit appeals, but they also included complex overpayment and right to reside appeals at the cutting edge of social security law: e.g. the entitlement of destitute EEA nationals with pre-settled status to meansalgorithms in social security adjudication.

During this period, we also represented claimants in the Upper Tribunal and the Court of Appeal. The work we do at this level, challenging and clarifying this important area of law, can affect the day-to-day life of thousands of people up and down the country, some of whom are among the most vulnerable in society. We would be unable to do this complex work without the contributions of volunteer barristers who assist us pro bono, to whom we are immensely grateful.

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(continued)

element as a coordinated EU benefit and the scope of the post-Brexit power of UK courts and tribunals to refer EU law issues to the European Court of Justice (Simkova v SSWP), and a test case concerning the lawfulness of the exclusion of unmarried couples from entitlement to bereavement benefits (Kelly v SSWP). FRU has worked on many of the key authorities underpinning both appeals and continued to play an important background role as those cases went up to the Court of Appeal. The Court of Appeal judiciary recently paid tribute to FRU in these terms:

representation in cases such as this which raise important points of principle is of singular

Our criminal injuries compensation work at First tier and Upper Tribunal included human rights challenges to provisions of the Criminal Injuries Compensation Scheme 2012, and an appeal claims.

50[th] anniversary event

2022 marked 50 years since FRU was set up by a small number of law students. We started celebrating the anniversary towards the end of 2021 and concluded the celebrations with a high profile event during National Pro Bono Week in November.

Longstanding supporter 39 Essex chambers kindly allowed us to use its function space to host an evening of speeches followed by a drinks reception. We were honoured to hear from Lady Ingrid Simler DBE PC the week before she took up her appointment as a Supreme Court Justice and from Lord Justice Nicholas Underhill, the Vice President of the Court of Appeal (Civil Division). Both spoke warmly about their experience as FRU volunteers, and of the value included Professor Emeritus Roger Burridge, Lord John Hendy KC and David Guy who were amongst the founding members of FRU, barrister and former FRU legal officer Naomi Cunningham and FRU patron the Secret Barrister (whose contribution was relayed by Principal Legal officer Emma Wilkinson). Our trustee Sean Jones KC was the host.

The event was a wonderful way to mark the fantastic work undertaken by generations of FRU staff and volunteers, and the esteem with which we are viewed by the profession. A welcome bonus was that the event raised £10,000 to support our work through ticket sales and sponsorship by our suppliers KCS Ltd and Ethos Communications.

We are grateful to everyone who spoke and attended the celebration for their support.

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Supreme Court Justice Dame Ingrid Simler speaks of the value

FRU founders Lord John Hendy, David Guy and Prof Roger Burridge explain to Sean Jones KC why they created FRU .

Engagement with stakeholders

In March we responded to a consultation commissioned by the Senior President of Tribunals on how to exercise new powers to determine how many members each Employment Tribunal should be composed of. The proposal was that more tribunals should consist of an employment judge sitting alone. Our consultation response argued that in many cases the contribution of non-legal panel members remains important, and necessary. We said that the increased legalisation of Employment Tribunals leads to the need for a better understanding of the realities of the workplace and in our view this is provided through the judicial insight of the panel members.

We always look for opportunities to feed in to the policy development process on the basis of the views and needs of our clients.

In June we collaborated with the Bar Council, the Bar Association for Commercial, Finance & Industry, Advocate, the In-House Pro Bono Group and the Government Legal Department. The partnership produced a guide to pro bono for the employed Bar. The guide was produced to explain the benefits of pro bono to employed barristers, and to give practical information on how to get involved. We all see the employed Bar as being a significant untapped resource where barristers with relevant skills and experience can increase the help offered to clients in great need.

The British Embassy in Turkey asked us whether we could host a delegation of judges and academics from the Turkish Ministry of Justice. The visit was postponed due to the terrible earthquake experienced in Turkey in February but went ahead in July. The delegation had identified FRU's model as being of interest in terms of expanding access to justice in Turkey. The delegation heard from members of our staff team about their motivation for and experience of working with FRU. They were particularly interested to hear the experience of Linklaters LLP secondee Eloise Lloyd about the benefits of a FRU secondment as part of a training contract, and legal officers Daniel Hallstrom and James Miller on how FRU volunteering can assist pupillage applications.

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FRU CEO David Abbott and Principal Legal Officer Emma Wilkinson with the delegation of judges and officials from the Turkish Ministry of Justice.

Supporters

The Bar Council

As always the Bar Council is a vital supporter of our service, and we benefit from generous funding and a range of other practical support. We attended the annual Bar Council Pupillage Fair and led a session on the benefits of doing pro bono for those seeking pupillage, and the Bar Council and Young Bar conference.

Thanks go to longstanding friend of FRU Nick Vineall KC the Bar Council Chair during this reporting period and to the Bar Council Chief Executive Malcolm Cree CBE and all his colleagues.

The Inns of Court

All four Inns of Court support our work by providing grants and by promoting our activities with their student members. Together the Inns are our largest source of income, and their support is invaluable. I was pleased to meet with three of the four Sub/Under-Treasurers during the year to discuss our mutual priorities. Together with colleagues from Advocate we are looking for ways to work more closely with the Inns in future to promote the value of pro bono to their members from the beginning of their legal careers.

Support from other organisations

Chambers

Bar and are very grateful both for the fundraising events in our name and for the regular contributions we receive. This year we received donations from 1 Crown Office Row, 5RB through its quiz night, 11 King's Bench Walk, 12 King's Bench Walk, 39 Essex Chambers, One Essex Court, Devereux chambers, Garden Court Chambers, Keating Chambers, Serle Court and South Square chambers.

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Support from other organisations (continued)

Chambers (continued)

Many chambers also complete the London Legal Walk and nominate FRU and Advocate to receive the proceeds, for which we are grateful.

Specialist Bar Associations

We have been fortunate to receive donations from COMBAR the commercial bar association and the Chancery Bar Association for many years now. Our thanks go to the members of both associations for supporting access to justice.

Grants from Charitable trusts

Income from charitable trusts is important in terms of the size and regularity of grants. 2023 marks the final year of our five year grant programme from the City Bridge Trust which is associated with the Corporation of the City of London. Being able to count on guaranteed income for five years is a real benefit in planning our service. The Trust is a generous supporter, and offers access to non-financial help and opportunities in addition to the grant income.

We have a long-standing relationship with the Inns of Court & Bar Educational Trust (ICBET), whose charitable objectives to support the education of aspiring barristers aligns well with our education to aspiring barristers which increases their skills and prospects of securing pupillage.

During the year we received news that our application to the Trust for London for threeproject funding was successful. The project is to increase access to representation in the employment and social security tribunal. The project has three stands; to cover the cost of an additional assistant legal officer post to directly enable more cases to be taken, to improve the FRU website to provide a better service to clients and referral agencies and to fund research into the fall in the number of referrals for representation in the social security appeal tribunal since the Covid-19 pandemic. The decline in these referrals has also been experienced by other agencies that offer that service and the cause is not apparent. The research findings will be used to identify any opportunities for FRU to change our referral model or practices so that clients find it easier to access representation. We will also share the findings across the advice, pro bono and academic sectors to promote wider learning. Trust for London has supported our service in the past and we are grateful for this long-term investment. The first project deliverable was the appointment of Jamie Miller to the ALO position in July 2023.

We were pleased to receive a new grant from the Essex Community Foundation to support our work in Essex. The grant supported the salary of a legal officer and ensured that we had the capacity to prioritise referrals from Essex and work with our eight referral agencies in Essex to encourage cases to be referred. We would like to build on this new relationship in the future.

Linklaters LLP

FRU has continued our excellent relationship with Linklaters, and we were delighted to once with the wider work of the during the year.

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Support from other organisations (continued)

Linklaters LLP (continued)

Linklaters is also extremely generous in its financial support, being the largest donor among firms and chambers. This year in addition to the annual donation it kindly funded the additional costs of having two audits due to our constitutional changes in 2022 and enabled us to purchase additional laptops for staff.

Individuals

As always, we benefit from the financial support of hundreds of individuals throughout the year. Thanks go to all those who ran, walked or cycled for FRU. We are grateful to Fermin Illana, Javi Gato, Jose Luis Calvo de Miguel and Rad Kohanzad for completing the London Marathon in 2023 to raise funds for FRU. Jose Almeida also completed the Ride London 100mile cycle event for a second time.

A special mention must be made of incredible FRU fundraiser Holly Stout who has completed three huge events to raise over £8,000 to support our service. Holly has completed Swim the Serpentine (twice!), the London Marathon and Ride London to achieve what is known as the London Classics. Over a number of years this has involved Holly swimming, running and cycling 130 miles to support our service. Completing these events for FRU makes Holly the individual fundraiser who has raised the highest amount of money for FRU in our history.

Super fundraiser Holly Stout with her London Classics medals.

Aside from sponsored activities the most significant income from individuals comes through one-off or regular donations. Some members of the public donate after hearing about our work on social or other media. In conjunction with Advocate, we write to all those who are as part of celebrating their professional advance. Each year several new KCs donate £500 to FRU and to Advocate, for which we are grateful. Special thanks must go to the dozens of people who set up regular donations by standing order. Having certainty of this income helps with financial planning and raises considerable sums. Support of this kind is crucial to maintaining and developing our service.

It is striking that 60% of our individual donors are Kings Counsel, 10% are Court of Appeal or High Court judges and 3% are Circuit Judges. This demonstrates the impact that gaining a firm foundation in practice has on a legal career and also the generosity of those who are

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Support from other organisations (continued)

City University

For many years we have had a successful partnership with the Law School at City University. City students are of course welcome to volunteer in the usual way, but they can also undertake FRU cases as part of their studies. We offer assessed clinical legal placements for students from City taking the Bar Vocational Studies course and those studying for the LLM. FRU legal officers train and supervise the students and provide a report to the university on their casework. Academic staff can also volunteer to take FRU cases to maintain their practical legal skills.

Other support

Our friends at the leading legal website The Lawyer again invited us to be the charity partner for the prestigious The Lawyer Awards in 2023, raising over £19,000. We are hugely grateful for the support for our service demonstrated by The Lawyer since 2020.

For many years we have benefited from the support of the Employment Lawyers Association (ELA). ELA makes a generous annual donation. FRU supports the ELA ELIPS scheme which provides pro bono advice to litigants in person at the Employment Tribunal. Our volunteers attend the clinics to provide administrative support and to observe experienced employment law practitioners.

This year we received invaluable pro bono support from Stand Communications, a professional communications consultancy. Stand provided marketing support for our 50[th] anniversary celebration event, helping to build a high profile for the event. Our thanks go in particular to Founder Laura Olifant, Director Grace French and Digital Strategist Marco Savo. We look forward to working again with Stand.

Thanks go to our auditors, Buzzacott LLP for their professional and helpful advice. Thanks also go to YESS Law for their assistance with training volunteers.

FRU is indebted to the Attorneys General and Solicitors General (who included a former FRU volunteer) who served during this period for their role in the leadership of pro bono in the legal profession. We have also enjoyed the support and cooperation of many pro bono pro bono organising committee. Many members of the legal profession have helped us in a variety of ways during the year, publicising our work, providing pro bono advice, training and support or helping with some of the more complex cases we receive.

They include:

Joshua Yetman - 7 Bedford Row Karon Monaghan KC Toby Brown - South Square Matrix Jeffrey Jupp KC - 7BR Tom de la Mare KC - Blackstone Andrew Edge - 11KBW Georgina Churchouse - Littleton Josephine Fathers - Garden Court Georgie Rea - Garden Court Robin Pickard - 3PB Jack Castle - Henderson Helen Moizer - No18 Chambers Matthew Jackson - Cloisters Paul Skinner Matrix Lameesa Iqbal - Doughty Street Michael Salter - 42 Bedford Row. Chris Buttler KC - Matrix

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Support from other organisations (continued)

Other support (continued)

There are many people whose help is not always obvious, but without their help, our work the scenes. We are grateful also to the many Tribunal judges and the staff from HM Courts and Tribunals Service for their assistance, support and patience. But our greatest help comes from our very own volunteer representatives, who are professional, dedicated and loyal and st without them.

Staff

None of the fantastic work of the Unit could have happened without the excellent work of the Our legal team do all that they can to maximise the number of clients who are represented and to give amazing support to our volunteers. Our support team also work hard to provide the infrastructure for the legal work to be successfully delivered. Staff often work beyond their paid hours, and I am very grateful for their passion and dedication to our mission.

It was pleasing to see that Daniel Hallstrom one of our Assistant Legal Officers secured an offer of pupillage at Old Square Chambers from 2024 and Helen Moizer, one of our Assistant Legal Officers until 2022, secured tenancy at No. 18 Chambers in Southampton in 2023.

We have been fortunate to retain 6-month placements of trainee solicitors from Linklaters LLP, and during this period Eloise Lloyd made a significant contribution to our work in her relatively short time with us before she qualified as a solicitor.

Our staff members during 2023 were:

CEO David Abbott Principal Legal Officers Emma Baldwin Emma Wilkinson Legal Officer Abou Kamara Assistant Legal Officers Daniel Hallstrom Jamie Miller Office Manager Sharon Sneddon Admin Support Officer Alice Wafer Bookkeeper (part-time) Bosede Babalola Linkaters LLP secondee Eloise Lloyd

Alison Padfield KC and Fenella Morris KC for their support and guidance over the year.

Signed:

David Abbott

Chief Executive Date:

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The trustees present their report together with the financial statements of The Free year to 31 December 2023. This report has been prepared in accordance with Part 8 of the Charities Act 2011 and serves as the report of the Directors for the purposes of the Companies Act 2006.

The financial statements have been prepared in accordance with the accounting policies set out on pages 24 to 27 of the constitution, the law and the requirements of Accounting and Reporting by Charities: 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), effective from accounting periods commencing 1 January 2015.

OBJECTIVES AND ACTIVITIES

What we do

FRU provides free representation in Employment, Social Security and a small number of

FRU is based in London and the majority of our cases are from the Greater London area. We are one of the largest single providers of free advocacy in the United Kingdom.

Applicants to the Tribunal

Every year, thousands of people apply to have their case heard by Employment and Social Security Tribunals. These tribunals make decisions about matters that affect the basic economic and social realities of the lives of often vulnerable people. Entitlement to benefits, decisions about fitness to work, protection from unfair treatment and remedies where an employee has faced discrimination are only a few of the matters these tribunals deal with.

Although the decisions these tribunals make can affect the economic and emotional health of the applicants, legal aid or other public funding is not available for representation. When they were established, tribunals were intended to be informal allowing claimants to represent themselves; the reality is most applicants do not understand the basic principles of the law relevant to their case and many would struggle to represent themselves.

FRU Volunteers

FRU was founded in 1972 by Bar Students who wanted to provide aspiring lawyers with real experience of advocacy and who wanted vulnerable claimants to have free representation. 50 years on, FRU provides up to 700 training places annually for potential volunteers who are law students and graduates and junior lawyers from both branches of the profession, who gain valuable experience of client handling, case management and advocacy in a real court.

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OBJECTIVES AND ACTIVITIES (continued)

Public benefit

FRU is such a successful project because it provides a benefit for all concerned: the applicant has representation; the representative gains vital experience of advocacy; and the tribunal is assisted by the applicant being represented.

Clients who cannot afford a lawyer benefit financially when they win their cases.

The reputation of the justice system is enhanced as a result.

The trustees are of the view that we provide a public benefit on each of the ways set out under a public benefit.

ACHIEVEMENTS AND PERFORMANCE

, and training

aspiring lawyers. We note the sums secured for our clients outlined above in the Chief obtain up to four times our running costs in tribunal awards and negotiated settlements. Our clients clearly benefit from having that income and securing their rights, so do our volunteers who develop their legal skills, the justice system benefits from reducing the number of litigants in person and so does wider society through support for the rule of law. The trustees would like to thank the staff for their hard-work, dedication and adaptability in delivering these excellent results.

It was pleasing to see a wonderful turnout on 8 November for our 50th anniversary celebration. Particular thanks must go to Lady Ingrid Simler, Sir Nicholas Underhill, Professor Emeritus Roger Burridge, Lord John Hendy KC, David Guy, Naomi Cunningham and the Secret Barrister for speaking at the event. As trustees we were proud to hear about the impact . It was uplifting to hear so many accounts of the esteem with which FRU as an organisation is viewed from the highest levels of the justice system.

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FINANCIAL REVIEW

Results for the period

Care should be taken when comparing results for the year to 31 December 2023 with the year to 31 December 2022. We made our governance changes in 2022 and the transfer of activity from the FRU unincorporated association to the FRU incorporated company took place as of 1 August 2022. The reported results in the 2022 annual report and accounts were only for a five month period from 1 August to 31 December.

Income for the period was £496,710 (2022: £206,428). Expenditure totalled £505,139 (2022: £204,855). This results in a deficit position of £8,429 (2022: £1,573 in surplus). There was also a transfer from the unincorporated entity of £nil (2022: £169,743).

We are finding it harder to raise the funds required to maintain our service post pandemic. Applications for grants from trusts are frequently oversubscribed and we receive the message that we met the criteria but there were insufficient funds available to meet all eligible bids. We will continue to explore new funding sources, maximise income from existing sources and minimise all discretionary expenditure.

In this environment it is all the more important that we celebrate and value those who support us so generously. We particularly thank Dr Catrin Griffiths, editor of The Lawyer magazine for appointing FRU as the charity partner for The Lawyer awards again in 2023.

Reserves policy and financial position

It is the policy of the trustees to ensure that the organisation maintains adequate free reserves to meet its charitable obligations while maintaining adequate reserves to allow operations to continue if there is a short term downturn in income or increase in expenditure. The trustees consider that it would take three to six months to identify a material change of this nature and to find the necessary funds or adjust expenditure, and that therefore reserves of at least three months expenditure are necessary. This equates to approximately £120,000.

The balance sheet shows £162,887 (2022: £171,316) total reserves. Of this balance £11,000 (2022: £nil) is restricted and a further £7,208 (2022: £7,064) is designated. Free reserves at 31 December 2023 totalled £144,679 (2022: £164,252) and are therefore in line with the reserves policy.

GOVERNANCE, STRUCTURE AND MANAGEMENT

Organisation

The Free Representation Unit is a company limited by guarantee, registered with the Charity Commission, Companies House and HMRC. It is governed by articles of association adopted on 08 October 2018. The assets of the Unit are owned by the company. Under the Articles of Association, the current trustees are designated as the first trustees. We will be recruiting an additional number of appointed trustees and up to three trustees will be elected from the Active Members of FRU, who comprise volunteers who have recently taken a case or who have otherwise contributed to the management of the organisation.

The assets of the FRU unincorporated association were transferred to this entity from 01 August 2022, i.e. before the period covered by this report.

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GOVERNANCE, STRUCTURE AND MANAGEMENT (continued)

Organisation (continued)

Trustees will be appointed following an open competition. The existing trustees and CEO will identify the skills, experience and knowledge required to drive success for the future and meet the obligations of an effective trustee. These criteria will include experience of the areas of law covered by FRU, understanding needs of minority communities and/or people with additional needs and qualification and/or experience of financial or human resource management. Applications will be objectively assessed against these criteria and the most suitable applicants appointed.

There will be a structured induction process, based on a modular approach. Modules will cover key information and background about FRU's role and model, our finances, staff profile, stakeholders and client profile. It will also cover trustee responsibilities and regulatory requirements, drawing on material produced for trustees by the Charity Commission. This approach to induction was successfully piloted for the induction of Sarah Bergstrom.

Key management personnel

The trustees consider that they together with the Chief Executive comprise the key management of the charity in charge of directing and controlling, running and operating the charity on a day to day basis.

The salary of the Chief Executive is set by the trustees, who ensure that it is broadly in line with comparable roles.

Risk management

The Trustee Board regularly considers the major risks to which the Unit is exposed, prioritises those risks, reviews the extent to which they are and can be managed and, in the light of that work, considers what further management actions are required. The trustees oversee this work.

The key risks to the organisation are changes that reduce the flow of referrals, volunteers or inability to meet client, referral agency or volunteer expectations.

Changes in policy and tribunal procedures can impact on the number of cases the charity receives in the office. If there are not sufficient cases the charity is unable to satisfy the number of volunteers it recruits. from training.

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GOVERNANCE, STRUCTURE AND MANAGEMENT (continued)

Risk management (continued)

To mitigate these risks the charity undertakes a range of actions including regularly reviewing trends in the number, type and source of referrals, reviewing other areas of law and legal representation which could be taken on, reviewing channels for referrals, gathering information about stakeholder satisfaction, ensuring that all expenditure provides value for money and identifying ways of working that meet need and provide assurance to funders that FRU is efficient and effective. An example of this risk mitigation is the identification of changes to the number of social security tribunal cases referred to FRU for representation. The understandable reduction during the height of the COVID-19 pandemic has been followed by a slow increase that has not seen a return to previous levels. Because the reasons for this are unclear we have secured funding for a research project. This will identify the underlying causes but also enable us to identify whether there are any barriers to referrals we can remove and even whether we may need to identify other priority legal areas to develop into to meet our charitable objectives.

We will collaborate with partner organisations in legal education, such as City University, and in pro bono legal services such as Advocate to maximise funding opportunities and create seamless transmission of cases and/or volunteers between appropriate agencies.

We believe that this package of measures places FRU in a strong position to maintain our service over the next 12 months and beyond.

Future plans

During the forthcoming year we will:

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Trustees

The following trustees (who are the directors of the company for the purposes of company law) were in office at the date of approval (except where shown) of the financial statements and served throughout the year ended 31 December 2023.

Trustee Appointed / resigned
Michael Fealy KC
Sean Jones KC
Fenella Morris KC
Alison Padfield KC Resigned 31 December 2023

The Chair of the General Council of the Bar (Bar Council) appointed Alison Padfield KC as a trustee under the terms of clause 26.3 of the Articles of Association. Alison stepped down at the end of this reporting period and the remaining trustees are grateful to Alison for her hard work and advocacy on behalf of the organisation since she joined in 2017. We look forward to working with her successor, Sarah Bergstrom in the future.

have no role in the governance or management of the Unit.

financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The Company 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 charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;

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

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GOVERNANCE, STRUCTURE AND MANAGEMENT (continued)

(continued)

Each of the trustees confirms that:

This confirmation is given and should be interpreted in accordance with the provisions of s418 of the Companies Act 2006.

The trustees are responsible for the maintenance and integrity of the charity and financial the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Signed on behalf of the trustees:

S Bergstrom

Date: 27/09/2024

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e members of the Free Representation Unit

Opinion

We have audited the financial statements year ended 31 December 2023 which comprise the statement of financial activities, the balance sheet, the principal accounting policies and the` notes to the financial statements. The financial reporting framework that has been applied in their preparation is applicable law Financial Reporting Standard applicable in the UK and Republic of (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on t least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

Free Representation Unit 18

report Year ended 31 December 2023

Other information (continued)

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in . We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the responsibilities statement set out on page,16 the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Free Representation Unit 19

report Year ended 31 December 2023

Responsibilities of trustees (continued)

In preparing the financial statements

ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

How the audit was considered capable of detecting irregularities including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

Free Representation Unit 20

report Year ended 31 December 2023

(continued)

How the audit was considered capable of detecting irregularities including fraud (continued)

To address the risk of fraud through management bias and override of controls, we:

tested journal entries to identify unusual transactions; and

assessed whether judgements and assumptions made were indicative of potential bias.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

agreeing financial statement disclosures to underlying supporting documentation;

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located

Use of our report

This report is made solely to the charit members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the chari members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

Alison Pyle (Senior Statutory Auditor) For and on behalf of Buzzacott LLP, Statutory Auditor 130 Wood Street London EC2V 6DL Date: 30 September 2024

Free Representation Unit 21

Statement of Financial Activities Year ended 31 December 2023

(incorporating an income and expenditure account)

Notes Un-
restricted
funds
£		 Restricted
funds
£		 Year
ended 31
December
2023
Total
funds
£		 Un-
restricted
funds
£		 Restricted
funds
£		 Period
from 1
August
2022 to 31
December
2022
Total
funds
£
Income from:
Donations
1
Charitable activities
. Legal representation of those in need
2
Investment income
Total income
Expenditure on:
Raising funds
. Raising donations
3
Charitable activities
. Legal representation of those in need
3
Total expenditure
Net (expenditure) income before
transfers
Transfer from Unincorporated entity
16
Net movement in funds
Reconciliation of funds:
Fund balances brought forward
Fund balances carried forward		 389,206
52,990
14
442,210
21,643
439,996
461,639
(19,429)		 54,500
54,500
43,500
43,500
11,000		 443,706
52,990
14
496,710
21,643
483,496
505,139
(8,429)		 168,115
31,800
199,915
7,763
189,120
196,883
3,032
168,284		 6,513
6,513
7,972
7,972
(1,459)
1,459		 174,628
31,800
206,428
7,763
197,092
204,855
1,573
169,743
(19,429)
171,316		 11,000 (8,429)
171,316		 171,316 171,316
151,887 11,000 162,887 171,316 171,316

All recognised gains and losses are included in the above statement of financial activities.

All of the above results are derived from continuing activities.

Free Representation Unit 22

Balance Sheet Year ended 31 December 2023

Notes 2023
£		 2023
£		 2022
£		 2022
£
Fixed assets
Tangible assets
7
Current assets
Debtors
8
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within
one year
9
Net current assets
Total net assets
The funds of the charity:
Restricted funds
10
Unrestricted funds
. Designated funds
11
. General funds		 47,989
160,036		 7,208
155,679
162,887
11,000
151,887		 10,399
200,515		 7,064
164,252
171,316
171,316
208,025
(52,346)		 210,914
(46,662)
7,208
144,679		 7,064
164,252
162,887 171,316
Approved by the trustees
and signed on their behalf by:

Trustee

Date: 27/09/2024

Company registration number: 11732557 (England and Wales)

Free Representation Unit 23

Principal accounting policies Year ended 31 December 2023

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are laid out below.

Basis of preparation

These financial statements have been prepared for the year ended 31 December 2023. The comparatives are for the period from 1 August 2022 to 31 December 2022.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these financial statements.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: 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 (Charities SORP FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) the Companies Act 2006 and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The financial statements are presented in sterling and are rounded to the nearest pound.

Critical accounting estimates and areas of judgement

Preparation of the financial statements requires the trustees and management to make significant judgements and estimates.

The items in the financial statements where these judgements and estimates have been made include:

estimating the useful economic life of tangible fixed assets;

Assessment of going concern

The Trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The Trustees have made this assessment in respect to a period of at least one year from the date of approval of these financial statements.

The Trustees of the charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The Trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due.

Free Representation Unit 24

Principal accounting policies Year ended 31 December 2023

Income recognition

Income is recognised in the period in which the charity has entitlement to the income, the amount of income can be measured reliably, and it is probable that the income will be received.

Income comprises donations, fees from the training of volunteers, subscriptions from referral agencies and investment income.

Donations are recognised when the charity has confirmation of both the amount and settlement date. In the event of donations pledged but not received, the amount is accrued for where the receipt is considered probable. In the event that a donation 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 fulfilled in the reporting period.

Donated services and facilities provided to the charity are recognised in the period when it is probable that the economic benefits will flow to the charity, provided they can be measured reliably. This is normally when the service is provided/the facilities are used by the charity. An equivalent amount is included as expenditure.

Donated services and facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain facilities or services of equivalent economic benefit on the open market.

In accordance with the Charities SORP FRS 102 volunteer time is not recognised.

Fees from the training of volunteers are recognised once the course has been provided. Subscriptions from referral agencies are received for a 12-month period and are recognised over that period.

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 or payable by the bank.

Expenditure recognition

Expenditure is recognised as soon as there is a legal or constructive obligation committing the charity to make a payment 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.

All expenditure is accounted for on an accruals basis. Expenditure comprises direct costs and support costs. All expenses, including support costs, are allocated or apportioned to the applicable expenditure headings. The classification between activities is as follows:

Expenditure on raising funds includes staff costs associated with fundraising, and an allocation of support costs.

Free Representation Unit 25

Principal accounting policies Year ended 31 December 2023

Expenditure recognition (continued)

Expenditure on charitable activities includes all costs associated with furthering the charitable purposes of the charity through the provision of its charitable activities. Such costs include direct and support costs, including governance costs.

All expenditure is stated inclusive of irrecoverable VAT.

Allocation of support and governance costs

Support costs represent indirect charitable expenditure. In order to carry out the primary purposes of the charity it is necessary to provide support in the form of personnel development, financial procedures, provision of office services and equipment and a suitable working environment.

Governance costs comprise the costs involving the public accountability of the charity (including audit costs) and costs in respect to its compliance with regulation and good practice.

Support costs and governance costs form part of the costs of the charitable activity.

Cash flow

The financial statements do not include a statement of cash flow because the charity, as a small reporting entity, is exempt from the requirement to prepare such a statement under Financial Reporting Standard 102.

Tangible fixed assets

All assets costing more than £100 are capitalised.

Depreciation is provided at the following annual rates in order to write off each asset over its useful life:

Leasehold improvements On a straight line basis over the life of the lease Office equipment 25% on a reducing balance basis Computer equipment and software 33% on a reducing balance basis

Debtors

Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material.

Cash at bank and in hand

Cash at bank and in hand represents such financial statements and instruments that are available on demand or have a maturity of less than three months from the date of acquisition.

Free Representation Unit 26

Principal accounting policies Year ended 31 December 2023

Creditors and provisions

Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

Fund accounting

Restricted funds comprise monies raised for, or their use restricted to, a specific purpose, or contributions subject to donor imposed conditions.

Unrestricted funds represent those monies which are freely available for application towards achieving any charitable purpose that falls within the charity's charitable objects.

Designated funds represent those monies set aside from unrestricted funds by the trustees for a specific purpose.

Leased assets

Rentals applicable to operating leases where substantially all of the benefits and risks remain with the lessor are charged to the statement of financial activities on a straight line basis over the lease term.

Pension costs

Contributions in respect of defined contribution pension schemes are charged to the contributions are restricted to the contributions disclosed in note 3. The charity has no contributions.

Free Representation Unit 27

Notes to the financial statements Year ended 31 December 2023

1 Donations and other financial support

----- Start of picture text -----
Un- 2023
restricted Restricted Total
funds funds funds
£ £ £
Donations received:
. Bar Council [1] 67,400 67,400
. Inns of Court 80,000 80,000
. Linklaters LLP 25,000 25,000 50,000
. Individuals 40,636 40,636
. City Bridge Trust 19,750 19,750
. Essex Community 5,000 5,000
. Access to Justice 12,196 12,196
. Trust for London 24,500 24,500
Employment Lawyers Association 20,000 20,000
London Legal Support Trust 29,615 29,615
19,274 19,274
Income received under standing order from individuals
and sets of chambers 48,134 48,134
Inns of Court and the Bar Educational Trust 20,000 20,000
Others 4,565 4,565
Total donations 386,570 54,500 441,070
Gifts in Kind 2,636 2,636
2023 Total funds 389,206 54,500 443,706
Period from
1 August
2022 to 31
December
Un- 2022
restricted Restricted Total
funds funds funds
£ £ £
Donations received:
. Bar Council [1] 32,400 32,400
. Inns of Court 40,000 40,000
. Linklaters LLP 25,000 25,000
. Individuals 9,517 9,517
. City Bridge Trust 1,167 1,167
. Essex Community 6,513 6,513
Employment Lawyers Association 20,000 20,000
London Legal Support Trust 25,339 25,339
6,815 6,815
Income received under standing order from individuals
and sets of chambers 6,091 6,091
Others 193 193
Total donations 166,522 6,513 173,035
Gifts in Kind 1,593 1,593
2022 Total funds 168,115 6,513 174,628
----- End of picture text -----

1 The Chair of the General Council of the Bar (Bar Council) appoints at least one of the Trustees of FRU.

Free Representation Unit 28

Notes to the financial statements Year ended 31 December 2023

2 Income from charitable activities

----- Start of picture text -----
Unrestricted Restricted
funds funds 2023
£ £ £
Training of potential volunteers 29,390 29,390
Subscriptions from referral agencies 6,350 6,350
17,250 17,250
2023 Total funds 52,990 52,990
Period from
1 August
2022 to 31
Unrestricted Restricted
December
funds funds
2022
£ £
£
Training of potential volunteers 16,250 16,250
Subscriptions from referral agencies 550 550
15,000 15,000
2022 Total funds 31,800 31,800
----- End of picture text -----

Free Representation Unit 29

----- Start of picture text -----
Period from 1 August 2022 to 31 December 2022 Total £ 767 111,332 11,314 7,964 130,610 960 28,270 18,868 1,992 701 50,791 15,000 7,687 22,687 204,855
£
744
2023 Total 2,808 298,186 30,512 21,318 350,016 2,631 77,640 44,451 3,401 128,867 15,600 7,848 23,448 505,139
£ 716
Total Restricted 12,947 4,837 18,500 1,552 1,552 15,600 7,848 23,448 43,500
Un- £ 744
Total 2,808 285,239 25,675 20,602 331,516 1,079 77,640 44,451 3,401 127,315 461,639
restricted
£ 15,600 7,848 23,448 (23,448)
Restricted
Governance Un- £ 540
4,736 2,460 7,736 (7,736)
restricted
£ 12,947 4,837 716 18,500 1,552 1,552 23,448 43,500
Restricted
resentation
p
al re Un- £ 843 744
g 23,800 15,895 77,011 42,694 2,605 7,736
Le 268,668 308,363 123,897 439,996
restricted
£
funds
g
Restricted
Un- £ 2,808 11,835 1,335 2,247 15,417 236 629 1,757 796 3,418 21,643
Cost of raisin
restricted
Expenditure Fundraising costs Staff costs . Wages and salaries . Social security costs . Pension costs General expenditure . Depreciation . Premises . Office running . Library . Other . Current year audit fee . Prior year audit fee Total Allocation of governance costs 2023 Total funds
----- End of picture text -----

----- Start of picture text -----
£
767 960 701
2022 Total 7,964 1,992 7,687
Period from 1 August 11,314 28,270 18,868 50,791 15,000 22,687
111,332 130,610 204,855
2022 to 31 December
£ 252
Total 4,558 1,703 6,513 1,459 1,459 7,972
Restricted
Un- £ 767 960 533 701
Total 106,774 9,611 7,712 124,097 28,270 18,868 49,332 15,000 7,687 22,687 196,883
restricted
£
Restricted
Governance Un- £ 202 921
1,773 2,896 15,000 7,687 22,687 (25,583)
restricted
£ 4,558 1,703 252 6,513 1,459 1,459 7,972
Restricted
resentation
p
al re Un- £ 874 533 537
g 8,909 5,950 28,041 18,122 48,107 25,583
Le 100,571 115,430 189,120
restricted
£
funds
g
Restricted
£
86
Un- 767 4,430 500 841 5,771 229 746 164 1,225 7,763
Cost of raisin
restricted
(continued)
Fundraising costs Staff costs . Wages and salaries . Social security costs . Pension costs General expenditure . Depreciation . Premises . Office running . Library . Legal . Other . Current year audit fee . Prior year audit fee Total Allocation of governance costs 2022 Total funds
Expenditure
----- End of picture text -----

Notes to the financial statements Year ended 31 December 2023

4 Staff costs and remuneration of trustees and key management personnel

The key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis comprise the trustees and the Chief Executive. The total remuneration (including taxable benefits and employer's pension contributions) of the key management personnel for the period was £63,273 (2022: £24,448).

5 Net (expenditure) income

Staff costs
Operating lease rentals
(including VAT)
. Current year audit fee
. Prior year audit fee
Depreciation		 2023
£
350,016
45,660
15,600
2,631		 2022
£
130,610
21,415
15,000
7,687
960

6 Taxation

The Free Representation Unit is a registered charity and therefore is not liable to income tax or corporation tax on income derived from its charitable activities as this falls within the various exemptions available to registered charities. FRU is not registered for VAT.

7 Tangible fixed assets

Tangible fixed assets
Leasehold
improve-
ments
£		 Computer
equipment
and
software
£		 Office
equipment
£		 Total
£
Cost
At 1 January 2023
Additions
At 31 December 2023
Depreciation
At 1 January 2023
Charge for period
At 31 December 2023
Net book values
At 31 December 2023
At 31 December 2022		 4,583 2,430
2,775		 1,011 8,024
2,775
4,583 5,205 1,011 10,799
521
1,250		 334
1,154		 105
227		 960
2,631
1,771 1,488 332 3,591
2,812
4,062		 3,717
2,096		 679
906		 7,208
7,064

Free Representation Unit 32

Notes to the financial statements Year ended 31 December 2023

8 Debtors

Debtors
2023
Total
funds
£		 2022
Total
funds
£
Accrued income
Prepayments		 40,329
7,660		 4,786
5,613
47,989 10,399

9 Creditors, accruals and deferred income

Creditors, accruals and deferred income
2023
Total
funds
£		 2022
Total
funds
£
Other creditors
Accruals
Deferred income		 994
41,727
9,625		 108
33,992
12,562
52,346 46,663

10 Restricted funds

Restricted funds
At 1
January
2023
£
Transfer from
FRU
Association
£		 Income
£		 Expenditure
£
(18,500)
(25,000)
(43,500)
Expenditure
£		 At 31
December
2023
£
Staff fund
Linklater fund		 At 1
August
2022
£		 29,500
25,000
54,500
Income
£		 11,000
11,000
At 31
December
2022
£
Staff fund
Matrix Chambers		 1,459
1,459		 6,513
6,513		 (6,513)
(1,459)
(7,972)

11 Designated funds

Designated funds
At 1
January
2023
£		 Designated
£		 Utilised
£		 At 31
December
2023
£
Fixed asset fund 7,064 2,775 (2,631) 7,208
At 1
August
2022
£		 Transfer from
FRU
Association
£
8,024



Designated
£
 Utilised
£
(960)		 At 31
December
2022
£
7,064
Fixed asset fund

Free Representation Unit 33

Notes to the financial statements Year ended 31 December 2023

11 Designated funds (continued)

as at 31 December 2023

assets are not readily expendable by the charity.

12 Analysis of net assets between funds

----- Start of picture text -----
2023
Unrestricted Restricted Total
funds funds funds
£ £ £
Fund balances at 31 December 2023 are represented
by:
Fixed assets 7,208 7,208
Debtors and cash at bank 197,025 11,000 208,025
Creditors, accruals and deferred income (52,346) (52,346)
Total funds 151,887 11,000 162,887
2022
Unrestricted Restricted Total
funds funds funds
£ £ £
Fund balances at 31 December 2022 are represented by:
Fixed assets 7,064 7,064
Debtors and cash at bank 210,914 210,914
Creditors, accruals and deferred income (46,662) (46,662)
Total funds 171,316 171,316
----- End of picture text -----

13 Commitments

Lease commitments operating leases

The charity had the following future minimum commitments under non-cancellable operating leases as follows.

Leasehold premises 2023
£
73,355
271,226
131,320
475,901		 2022
£
Payments which fall due:
. Within one year
. After one year but within five years
. Greater than five years		 73,355
278,921
196,980
549,256

14 Related party transactions

During the year the charity received £nil donations from trustees (2022: £nil). The transfer of assets and liabilities in the prior year from the FRU Association to the FRU incorporated entity is a related party transaction due to the trustees of both entities being in common. £67,400 of total donations were received from the Bar Council in the year, (2022 £32,400) The chair of the Bar Council is responsible for appointing at least one of the Chari s Trustees.

Free Representation Unit 34

Notes to the financial statements Year ended 31 December 2023

15 Post balance sheet events

There are no significant post balance sheet events to report for the charity.

16 Transfer from unincorporated entity

On 31 July 2022, all assets and activities of Free Representation Unit (unincorporated association) were transferred to Free Representation Unit (incorporated). As this is the second reporting period for Free Representation Unit (incorporated) to have financial activity, the balance sheet as at the transfer date has been shown here for comparison purposes:

----- Start of picture text -----
31 July 31 July
2022 2022
£ £
Fixed assets
Tangible assets 8,024
Current assets
Prepayments and accrued income 107,560
Cash at bank and in hand 112,265
Current liabilities
Creditors, accruals and deferred income (58,106)
Net current assets 161,719
Total net assets transferred 169,743
The funds of the charity:
Restricted funds 1,459
Unrestricted funds
. Designated funds 8,024
. General funds 160,260
Total funds transferred 169,743
----- End of picture text -----

Free Representation Unit 35

List of donors and financial supporters Year ended 31 December 2023

The following pages do not form part of the statutory financial statements.

Individual Donors

Would any donor whose name is incorrectly shown or omitted, or who wishes to be anonymous in future years, please accept our apologies and correct our records by contacting our office manager, Sharon Sneddon; office.manager@thefru.org.uk

Institutions

1 Crown Office Row Linklaters LLP 5RB London Legal Support Trust 11 King's Bench Walk Serle Court Chambers 12 King's Bench Walk South Square Chambers 39 Essex Chambers Stand One Essex Court The Lawyer Awards BP Match Funding for Ride London Trust for London Bryan Cave Leighton Paisner LLP Access to Justice Foundation Chancery Bar Association Individuals City Bridge Foundation Adam Speker KC City University Adrian Beltrami KC COMBAR Adrian Hughes KC Devereux Chambers Sir Alan Wilkie Drapers Charitable Fund AL Myerson Employment Lawyers Association Alexander Silverleaf KC Essex Community Foundation Alexander Nissen KC Ethos Alison Firth Garden Court Chambers Alison Pople KC Keating Chambers Alistair G Perkins Komputer Consultancy Services Ltd Andrew Grantham KC

Free Representation Unit 36

List of donors and financial supporters Year ended 31 December 2023

Individuals (continued)

Andrew Short KC Daniel Toledano KC Andrew Moran KC Sir David Foxton Andrew Bartlett KC David Lewis KC Anneli Howard KC DJ Richardson Antony Zacaroli KC Sir James Mellor Ben Collins KC Elizabeth H Ovey Ben Quiney KC Elizabeth Weaver Benjamin Strong KC F Pirie Sir Brian Langstaff Fergus Randolph KC C Wood Fionnuala McCredie KC HHJ Murfitt GM Huston Caroline Hutton Grant Lazarus Caroline Shea KC Guy Roots KC Charles Manzoni KC Harold Baker HHJ Charles Welchman HC Tayler Charles Samek KC Dame Heather Williams Clare Robertson Henry Turcan Clive Tulloch Henry Witcomb KC Conor Quigley KC HM Boggis-Rolfe D Lewis JA Orford HHJ David Pitman James Cutress KC Daniel Barnett James Goudie KC Daniel Margolin KC James Leabeater KC Daniel Beard KC James Ramsden KC

Free Representation Unit 37

List of donors and financial supporters Year ended 31 December 2023

Individuals (continued) Jason Evans-Tovey HHJ Nicholas Heathcote Williams KC Jeremy Russell KC Nicholas Le Poidevin KC Jeremy Nicholson KC Nicholas Leviseur Joanna Heal Nicholas Vineall KC John Crosfill Nigel Giffin KC John Litton KC Nigel Tozzi KC John McCaughran KC PAB Jackson Jonathan Davies-Jones KC Patricia Hitchcock KC JS Wiggs Patrick Milmo KC Julia Dias KC Paul Stanley KC Julian Matthews Penelope Madden KC Dame Kate Thirlwall Peter Andrews Dame Kelyn Darwin Peter Carter KC Kieran Coonan KC Peter Rees KC KS Bishop Philip Edey KC L & G Hinton PL Baxendale KC Lionel Persey KC Sir Peter Gibson Martin Ford Young Poonam Melwani KC Mathew Purchase KC PR Cowell Michael Douglas KC Richard Booth KC Michael Tappin KC Richard Coleman KC ML Brent Richard Jory KC Neil Hext KC HHJ McGregor-Johnson Dame Nerys Jefford RM Planters

Free Representation Unit 38

List of donors and financial supporters Year ended 31 December 2023

Individuals (continued)

Robert Clay Tom Smith KC Robert Evans Tom Weisselberg KC Robert Thomas KC Vernon Flynn KC Robin Allen KC Victoria Wakefield KC Sir Robin Jacob Victoria Windle KC RVME Behar Samantha Hillas KC Serena Cheng KC Simon Goldberg KC Simon Thorley KC Simon Salzedo KC Sir Jeremy Johnson Solomon Ijegede Stephanie Barwise KC Stephen Shay Sir Stephen Irwin Stephen Kenny KC Stephen Kramer KC Theodore Huckle KC Sir Thomas Leech Thomas Dumont KC Thomas Weitzman KC Thomas Kark KC Tom Montagu-Smith KC

Free Representation Unit 39

List of donors and financial supporters Year ended 31 December 2023

Grateful thanks for the support from:

Free Representation Unit 40

List of donors and financial supporters Year ended 31 December 2023

Free Representation Unit 41