2023-03-31-accounts - Lawyers Against Poverty

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			Pages
Trustees' Annual Report			2to 8
Independent Examiner's	Report
Statement of Financial Activities			10
Summary Income and Expenditure		Account
Balance Sheet			12
Statement ofCash flows			13
Notes tothe Accounts			14to 19
Detailed Statement of Financial Activities			20to 21

		2023	2022
		E	E
Income		90,922	98,639
Interest and investment	income	19
Gross income for the year		90,941	98,643
Expenditure		74,602	77,931
Total expenditure for the year		74,602	77,931
Net income before tax forthe year		16,339	20,712
Net income forthe year		16,339	20,712

		2023	2022
		6	6
Cash flows from operating	activities
Net income per Statement	ofFinancial Activities	16,339	20,712
Adjustments for:
Dividends, interest and	rents from investments	(19)	(4)
Other gains/losses
Decrease in trade and other receivables			3,470
Increase/(Decrease) in trade and other payables		992	(2,244)
Net cash provided by operating activities		17,312	21,934
Cash flows fram investing	activities
Dividends, interest and	rents from investments	19
Net cash from investing activities		19
ftet cash from financing activities
lect increase in cash and cash equivalents		17,331	21,938
Cash and cash equivalents	atthe beginning ofthe year	63,561	41,623
Cash and cash equivalents	atthe end ofthe year	80,892	63,561
Components ofcash and cash equivalents
Cash and bank balances		80,892	63,561
		80,892	63,561

Expenditure	Expenditure
Recognition		of	Expenditure is recognised on an accruals basis. Expenditure includes			any VAT
expenditure			which cannot be fully recovered, and is reported as		part ofthe expenditure to
			which it relates.
Expenditure		an	These comprise the costs associated with attracting		voluntary income, fundraising
raising funds			trading costs and investment management casts.
Expenditure		on	These comprise the costs incurred by the Charity in		the delivery of its	activities and
charitable	activities		services in the furtherance of its objects, including	the making ofgrants and
			governance costs.
Grants payable			All grant expenditure is accounted for on an a«tuel		paid basis plus an	accrual for
			grants that have been approved by the trustees at	the end ofthe year but not yet
			paicl.
Governance		costs	These include those costs associated with meeting		the constitutianal	and statutory
			requirements ofthe Charity, including any audit/independent examination fees,
			costs linked to the strategic management ofthe Charity, together with a share of
			other administration costs.
Other expenditure			These are support costs not allacated to a particular		activity.

5	Income from	investme	nts
					Unrestricted		Total	Total
							2023	2022
						19	19
						19	19	4
6	Other expenditure
				Unrestricted		Restricted	Total	Total
							2023	2022
	Grants given							16,810
	Other direct costs							206
	Employee costs			46,789		7,392	54,181	53,681
	Motor and travel costs				22	228	250	235
	General administrative		costs		1,862	77	1,939	4,956
	Legal and professional		costs		6,598	11,634	18,232	2,043
				55,271		19,331	74,602	77,931
7	Staff costs
						2023		202?
	Salaries and wages					52,268		52,432
	Social security	costs				626
	Pension costs					1,287		1,249
						54,181		53,681
	No employee	received	emoluments	ln excess ofE60,000.
	The average monthly		number offull	time equivalent	employees	during the year	was as follows:
						2023		2022
						Number		Number
	Management	and				1.5
	administration
						1.5
8	Creditors:
	amounts falling due within one year
						2023		2022
						6		E
	Trade creditors					1,213		128
	Other taxes and social		security			1,277		1,370
	Acrruals					800		800
						3,290		2,298

		2023	2022
		E	E
The pension cost charge to the company
amounted	to:	1,287	1,249

					IJnrestricted	Restricted
					funds	funds	Total funds		Totalfunds
					2023	2023	2023		2022
					f	E	f		6
Income and endowments			from:
Donations and legacies
Membership and Just		Giving		Fees	0	8,943	8,943		14,683
Contribution to membership and grant awards				fees	8,943		8,943		6,271
Grants received					45,646	27,390	73,036		77,685
					54,589	36,333	90,922	'	98,639
Investments
					19		19
					19		19		4
Total income and endowments					54,608	36,333	90,941		98,643
fxpenditure on:
Other expenditure
Grants given									16,810
Other direct costs									206
									17,016
Employee costs
Salaries/wages					45,000	7,268	52,268		52,432
Employer's NIC					626		626
Pension costs					1,163	124	1,287		1,249
					46,789	7,392	54,181		53,681
Motor and travel costs
Travel and subsistence					22	228	250		235
						228	250		235
General administrative			costs,
including depreciation		and
amortisation
Bank charges					532		532		607
Generalinsurances					571		571		1,141
Software, ITsupport cost's		and related			276		276		2,730
Stationery and printing					287		287
Sundry expenses					24		24		320
Telephone, fax and	broadband				172	77	249		158
					1,862	77	1,939		4,956
Legal and professional		costs
Accountancy and bookkeeping					1,798		1,798		2,043
Consultancy fees					4,800	11,634	16,434
					6,598	11,634	18,232		2,043
Total ofexpenditure	of	other costs			55,271	19,331	74,602		77,931

lawyers Against Poverty
Detailed Statement of Financial Activities
Total expenditure	55,271	19,331	74,602	77,931
Net gains on investments
Net income	(663)	17,002	16,339	20,712
Net income before other
gains/(losses)	(663)	17,002	16,339	20,712
Other Gains
Net movement in funds	(663)	17,002	16,339	20,712
Reconciliation offunds;
Total funds brought forward	25,696	35,567	61,263	40,551
Total funds carried forward	25,033	52,569	77,602	61,263