2024-03-31-accounts - Lawyers Against Poverty

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	`Pages`
Trustees'AnnualReport	2to7
IndependentExaminer'sReport	8
StatementofFinancialActivities	9
SummaryIncomeandExpenditureAccount	10
BalanceSheet	11
StatementofCashflows	12
NotestotheAccounts	13to19
DetailedStatementofFinancialActivities	20to21

		Unrestricted	Restricted
		`funds`	`funds`	`Totalfunds`	`Totalfunds`
		`2024`	`2024`	`2024`	`2023`
	Notes	£	f	£	£
Incomeandendowments
from:
Donationsandlegacies	4	69,559	126,662	196,221	90,922
Investments	`5`	`318`	`-`	`318`	`19`
Tota		69,877	126,662	196,539	90,941
Expenditureon:
Charitableactivities	6	1,040	2,750	3,790	-
`Other`	7	61,429	47,235	108,664	74,602
Tota		62,469	49,985	112,454	74,602
Netgainsoninvestments
Netincome		7,408	76,677	84,085	16,339
Transfersbetweenfunds
Netincomebeforeother
`gains/(losses)`		7,408	76,677	84,085	16,339
Othergainsandlosses
Netmovementinfunds		7,408	76,677	84,085	16,339
Reconciliationoffunds:
`Totalfundsbroughtforward`		25,033	52,569	77,602	61,263
Totalfundscarriedforward		32,441	129,246	161,687	77,602

	`2024`	`2023`
	f	£
Income	196,221	90,922
Interestandinvestmentincome	318	19
Grossincomefortheyear	196,539	90,941
Expenditure	112,454	74,602
Totalexpenditurefortheyear	112,454	74,602
Netincomebeforetaxfortheyear	84,085	16,339
Netincomefortheyear	84,085	16,339

LawyersAgainstPoverty BalanceSheet at31March2024
CompanyNo. 12528830	Notes	2024	2023
		£	£
Currentassets
Cashatbankandinhand		165,703	80,892
		165,703	80,892
Creditors:Amountfallingduewithinoneyear	9	(4,016)	(3,290)
Netcurrentassets		161,687	77,602
Totalassetslesscurrentliabilities		161,687	77,602
Netassetsexcludingpensionassetorliability		161,687	77,602
Totalnetassets		161,687	77,602
Thefundsofthecharity
Restrictedfunds	`10`
Restrictedincomefunds		129,246	52,569
		129,246	52,569
Unrestrictedfunds	`10`
Generalfunds		25,033	25,033
Designatedfunds		7,408	-
		32,441	25,033
`Reserves`	`10`
Totalfunds		161,687	77,602

	`2024`	`2023`
	£	£
Cashflowsfromoperatingactivities
NetincomeperStatementofFinancialActivities	84,085	16,339
Adjustmentsfor:
Dividends,interestandrentsfrominvestments	`(318)`	`(19)`
Increaseintradeandotherpayables	`726`	`992`
Netcashprovidedbyoperatingactivities	84,493	17,312
Cashflowsfrominvestingactivities
Dividends,interestandrentsfrominvestments	`318`	`19`
Netcashfrominvestingactivities	`318`	`19`
Netcashfromfinancingactivities
Netincreaseincashandcashequivalents	84,811	17,331
Cashandcashequivalentsatthebeginningoftheyear	80,892	63,561
Cashandcashequivalentsattheendoftheyear	165,703	80,892
Componentsofcashandcashequivalents
Cashandbankbalances	165,703	80,892

lastyearandnocha	ngeshavebeenmadetoaccountsforpreviousyears.
Fundaccounting
Unrestrictedfunds	Theseareavailableforuseatthediscretionofthetrusteesinfurtheranceofthe
	generalobjectsofthecharity.
Designatedfunds	Theseareunrestrictedfundsearmarkedbythetrusteesforparticularpurposes.
Revaluationfunds	Theseareunrestrictedfundswhichincludearevaluationreserverepresentingthe
	restatementofinvestmentassetsattheirmarketvalues.
Restrictedfunds	Theseareavailableforusesubjecttorestrictionsimposedbythedonoror
	throughtermsofanappeal.
Income
Recognitionof	IncomeisincludedintheStatementofFinancialActivities(SOFA)whenthecharity
income	becomesentitledto,andvirtuallycertaintoreceive,theincomeandtheamount
	oftheincomecanbemeasuredwithsufficientreliability.
Incomewithrelated	Whereincomehasrelatedexpendituretheincomeandrelatedexpenditureis
expenditure	reportedgrossintheSOFA.
Donationsand	Voluntaryincomereceivedbywayofgrants,donationsandgiftsisincludedinthe
legacies	theSOFAwhenreceivableandonlywhentheCharityhasunconditional
	entitlementtotheincome.
Taxreclaimson	IncomefromtaxreclaimsisincludedintheSOFAatthesametimeasthe
donationsandgifts	gift/donationtowhichitrelates.
Donatedservices	Theseareonlyincludedinincome(withanequivalentamountinexpenditure)
andfacilities	wherethebenefittotheCharityisreasonablyquantifiable,measurableand
	material.
Volunteerhelp	Thevalueofanyvolunteerhelpreceivedisnotincludedintheaccounts.
Investmentincome	Thisisincludedintheaccountswhenreceivable.
Gains/(losses)on	Thisincludesanygainorlossresultingfromrevaluinginvestmentstomarketvalue
revaluationoffixed	attheendoftheyear.
`assets`
Gains/(losses)on	Thisincludesanygainorlossonthesaleofinvestments.
investmentassets

estotheAccounts
`Expenditure`
Recognitionof	Expenditureisrecognisedonanaccrualsbasis.ExpenditureincludesanyVAT
expenditure	whichcannotbefullyrecovered,andisreportedaspartoftheexpenditureto
	whichitrelates.
Expenditureon	Thesecomprisethecostsassociatedwithattractingvoluntaryincome,fundraising
raisingfunds	tradingcostsandinvestmentmanagementcosts.
Expenditureon	ThesecomprisethecostsincurredbytheCharityinthedeliveryofitsactivities
charitableactivities	andservicesinthefurtheranceofitsobjects,includingthemakingofgrantsand
	governancecosts.
Grantspayable	Allgrantexpenditureisaccountedforonanactualpaidbasisplusanaccrualfor
	grantsthathavebeenapprovedbythetrusteesattheendoftheyearbutnotyet
	paid.
Governancecosts	Theseincludethosecostsassociatedwithmeetingtheconstitutionaland
	statutoryrequirementsoftheCharity,includinganyaudit/independent
	examinationfees,costslinkedtothestrategicmanagementoftheCharity,
	togetherwithashareofotheradministrationcosts.
Otherexpenditure	Thesearesupportcostsnotallocatedtoaparticularactivity.

3 StatementofFinancialActivities-prior	year
		Unrestricted	Restricted
		`funds`	`funds`	`Totalfunds`
		`2023`	`2023`	`2023`
		`£`	`f`	`£`
Incomeandendowmentsfrom:
Donationsandlegacies		54,589	36,333	90,922
Investments		19	-	19
Total		54,608	36,333	90,941
Expenditureon:
Other		55,271	19,331	74,602
Total		55,271	19,331	74,602
Netincome		(663)	17,002	16,339
Netincomebeforeother gains/(losses)		(663)	17,002	16,339
Othergainsandlosses:
Netmovementinfunds		(663)	17,002	16,339
Reconciliationoffunds:
Totalfundsbroughtforward		25,696	35,567	61,263
Totalfundscarriedforward		25,033	52.569	77,602
4Incomefromdonationsandlegacies
	Unrestricted	Restricted	Total	Total
			`2024`	`2023`
	`f`	`£`	`£`	`£`
MembershipandJustGiving `Fees`	-	7,865	7,865	8,943
Contributiontomembership feesandgrantawards	7,865	-	7,865	8,943
Grantsreceived	61,694	118,797	180,491	73,036
	69,559	126,662	196,221	90,922

No 5	testotheAccounts Incomefrominvestments
			Unrestricted	Total	Total
				`2024`	`2023`
			`£`	`£`	`£`
	`Bankinterest`		`318`	`318`	`19`
			`318`	`318`	`19`
6	Expenditureoncharitableactivities
		Unrestricted	Restricted	Total	Total
				`2024`	`2023`
		`£`	`£`	`£`	`£`
	Expenditureoncharitable
	activJties
	Fundraisingexpenses	1,040	-	1,040	-
	Grantsmade	-	2,750	2,750
	Governancecosts
		1,040	2,750	3,790	-
`7`	`Otherexpenditure`
		Unrestricted	Restricted	Total	Total
				`2024`	`2023`
		`£`	`£`	`£`	`£`
	Employeecosts	56,915	-	56,915	54,181
	Motorandtravelcosts	284	-	284	250
	Generaladministrativecosts	2,207	126	2,333	1,939
	Legalandprofessionalcosts	2,023	47,109	49,132	18,232
		61,429	47,235	108,664	74,602
8	Staffcosts
			`2024`		`2023`
	Salariesandwages		54,353		52,268
	Socialsecuritycosts		1,245		626
	Pensioncosts		1,317		1,287
			56,915		54,181

	`2024`	`2023`
	Number	Number
Managementand administration	1	2
	1	2

yersAgainstPoverty estotheAccounts Creditors:
amountsfallingduewithinoneyear
	`2024`	`2023`
	£	£
Tradecreditors	-	1,213
Othertaxesandsocialsecurity	3,166	1,277
Accruals	850	800
	4,016	3,290

yersAgainstPoverty estotheAccounts Movementinfunds
		Incoming
		resources		At31
	At1April	(including other	`Resources` `expended`	March 2024
	`2023`	`gains/losses)`
		`£`	`f`	`£`
Restrictedfunds:
RestrictedIncomefunds:
JusticeFund	42,316	7,865	(2,750)	47,431
Roots2JusticeFund	7,855	118,797	(47,235)	79,417
LegalConfidenceProgramme
Fund	2,398	-	-	2,398
Total	52,569	126,662	(49,985)	129,246
Unrestrictedfunds:
Generalfunds	25,033	-	-	25,033
Designatedfunds:
AdminFund	-	69,877	(62,469)	7,408
Total	-	69,877	(62,469)	7,408
Totalfunds	77,602	196,539	(112,454)	161,687

11	Analysisofnetassetsbetweenfunds
		Unrestricted	Restricted	Total
		`funds`	`funds`
			`£`	`£`
	Netcurrentassets	32,442	129,245	161,687
		32,442	129,245	161,687
12	Reconciliationofnetdebt
				At31
		At1April		March
		2023	Cashflows	2024
		`£`	`£`	`£`
	Cashandcashequivalents	80,892	84,811	165,703
		80,892	84,811	165,703
	Netdebt	80,892	84,811	165,703
13	Commitments
	Operatingleasecommitments
	Therewerenoannualcommitmentsundernon-cancellableoperatingleases.
	Pensioncommitments
		`2024`		`2023`
		£		£
	Thepensioncostchargetothecompany
	amountedto:	1,317		1,287

LawyersAgainstPoverty DetailedStatementofFinancialActivities fortheyearended31March2024
	Unrestricted	Restricted
	`funds`	`funds`	`Totalfunds`	`Totalfunds`
	`2024`	`2024`	`2024`	`2023`
	`£`	`£`	`f`	`f`
Incomeandendowmentsfrom:
Donationsandlegacies
MembershipandJustGivingFees	-	7,865	7,865	8,9Q3
Contributiontomembershipfees andgrantawards	7,865	-	7,865	8,943
Grantsreceived	61,694	118,797	180,491	73,036
	69,559	126,662	196,221	90,922
Investments
Bankinterest	`318`	`-`	`318`	`19`
	`318`	`-`	`318`	`19`
Totalincomeandendowments	69,877	126,662	196,539	90,941
Expenditureon:
Charitableactivities
Fundraisingexpenses	1,040	-	1,040	-
Grantsmade	-	2,750	2,750	-
	1,040	2,750	3,790	-
Totalofexpenditureoncharitable activities	1,040	2,750	3,790	-
Employeecosts
Salaries/wages	54,353	-	54,353	52,268
Employer'sNIC	1,245	-	1,245	626
Pensioncosts	1,317	-	1,317	1,287
	56,915	-	56,915	54,181
Motorandtravelcosts
Travelandsubsistence	`284`	`-`	`284`	`250`
	`284`	`-`	`284`	`250`
Generaladministrativecosts,
includingdepreciationand
amortisation
Bankcharges	556	36	592	532
Generalinsurances	407	-	407	571
Software,ITsupportandrelated costs	`779`	`90`	`869`	`276`
Stationeryandprinting	27g	-	27g	2g7
Sundryexpenses	-	-	_	24
Telephone,faxandbroadband	187	-	187	249
	2,207	126	2,333	1,939
Legalandprofessionalcosts
Accountancyandbookkeeping	2,023	-	2,023	1,798
Consultancyfees	-	47,109	47,109	16,434

LawyersAgainstPoverty DetailedStatementofFinancialActivities
	2,023	47,109	49,132	18,232
Totalofexpenditureofothercosts	61,429	47,235	108,664	74,602
Totalexpenditure	62,469	49,985	112,454	74,602
Netgainsoninvestments
Netincome	7,408	76,677	84,085	16,339
Netincomebeforeother `gains/(losses)`	7,408	76,677	84,085	16,339
OtherGains
Netmovementinfunds	7,408	76,677	84,085	16,339
Reconciliationoffunds:
Totalfundsbroughtforward	25,033	52,569	77,602	61,263
Totalfundscarriedfonivard	32,441	129,246	161,687	77,602