Charlty No. 1189586 Twustees. Rewt and Unaudtted •eounts 31 Marth 2025 AEDVRK4F' 24110r1025 coANIEs (lSE
128
Pages 2to7 Trustees, Annual Report Independent Examiner's Report ststement of Flnancial Actiwtfies Summary Income and Expendtture Account Balance Sheet io li Statement of Cèsh flows 12 Notes to the Accounts 13to19 Detailed Ststement of Financial Acti¥le5 20to21 Page I
Liwyers Ayinst Po¥orty TYvsteesAnnual Report The trustees. who are a150 directors of the tharityforthe purposes of the C(>mpanie5 Art 2C*)6. wesent their report with the unaudited finandal statements of the chlty for the year ended 31 March 2025. REFEREPICE AND AIIMINISTRATIVÉ Al ompany No. 12528830 Charity 140. 1189586 Aeglstered oince 280 81shopsgate London EC2M 4AG Dlrertors and Trnslees The Directors olthe charitable company are its Trustees for the purposes of charity law. The following Directors and Tntstees served during the year: Adrian Henderson Anna Kirkpatrick Caroline Ndindi Francis Dyton Jonathan Saunders Kirsty Wilson Louise Curd Naomi Passman Nl¢ola Elliott Omar Madhloom Pascale Bird spencer Simmons Jonathan Gerakl Spaln {Resi8ned"15 May 20241 IRÈ5i8ned 2 August 2024) IApwnted 13 September 20241 countsnts Luna Muncaster Ltd 40 Vera Avenue Grange Park London N21 IRG Page 2
lawyers Agalnst P0rtY TNstees An1 Report Objertives and Activliles Lawyers Against Poverty ILAPI is a Cial justice initiative. founded by Oxfam UK in 2015 and re8iStered as an Independent charity in 2020. The Charity exists to p1 the collective $our5 Within the intematlonal legal community to combat the injustice of poverty- The objects of the Charity. as set Sn the Artides of Association. are to: • Prevent and relieve povertv . Promote human rights and equality and dty. in particular where to do so contributes to the evention 3ndlor relief of poverty . Advance and promote edu¢atlon and kno¥Aedce of the la.w. in particular in the ¢ontert of furtheringthe bove objerts • Advance and promote the proper administration of the law. in partKular In the context of furthering the alx>ve obietts and in all Cases forthe public benefit These 5UPFrt the CharitVs overall rn10n to'inspire a 8rowin8 movement of la¥ryers and member5 of the wider legal community to harne55 the resources Wthin it to fight the Injusti of poverty., The Charitvs Strategic focus areas are'CommunitV.'Insightr. and 'Action'. drive the Charitys work to build a strong mrnunity of soclal justice advocatès. share inslghts into le8al innovations that combat poverty and coordlnate actlon that combats both Sts root causes and lonterm effects. The kèy projects and seNces delivered by the charity indude: Jus¢i¢e Fund The Justlce Fund is a pooled fund that collects S(PA of membership contribution5 and awards grants on an ad hoc basis to initiatives around the world that conlributs to the alleviation ol rmwerty. The core aims of the Justice Fund are to: • Support Strategic or urgent le8al intervention5 Wrth the wtential to further the ChariVs oveFall mi55ion. Oue to the modest size of the Justice Fund. trustee5 prioritise grants that are either highly strate8lC, Wlth the potential to lead to meaningful change (such as strategic litigation, aciivities like to leverage further funditsg tx pilotinR new approaches} or respond to an urgent and critical need for legal services Idue to fartors such as conflirt or nalural dIsters.> • Strèn8then the colle¢ti¥ rèsponse of the le8al community to 8lobal injustKe by en8a8in8 r(*mbers direttly With projects that Impr access to jusb.ce around the workl. Grants are considered ¢>n a rolling basis by the charitys boaFd of tTUStees and woposed to the Charit$ membership if considered in line with the over411 or8ani5ational mi55ion. All LAP members who make contributy.ons to thejustice FurMI are eligible to vote on the apwoval of eran Page 3
iaTrfyers A8alnst Poverty Tfustees Annual Aeport In the Ports"n8 period. LAP members Voted to support Fenix Aid. a legal empowernient project workin8 in the Mavro¥tyJni camp in Lesvos, one of the refuge seeking community'htstspots, whtfe arrivals incfeased by 125% in 2023. They work towards the legal empowem)ent of people wth asylum daim5. Thèy create safe spaces where they can engage in meaningful conversations about their rights. procedurè and challenges thev face which equips people with thè confidence arKI tools to adte for themselves throu8hout their proceduTr and èxèrcise their ri8hts. 8rin8in8 fattual and Ltp to date legal information to the camp communities helps prevent rumouI5 and misinformation from sweadin& allowing people to make informed decisions about their next steps, which reduces the riskot hami to their Iwl cases. Legolconfidence Sesslons-Relugee R¥hts Through the Charitys flagship Community Legal Confidence Programme. LAP members ¥olunteer as legal educators to deliver a serfes of workshops designed to 511PPQrt members of thè refu8ee community in the UK to navigate the le8al system a5 they seek to build a stable life. These are delivered in partnership with reugee sUPPOrt organisations to help beneficiaries to navigate the day-t041ay legal challenges that have been shown to lead to long-term destitution. These indude inforrnztion on i55ues inclvding housing, employment, welfare, and educatlon. The programme is based on al0MP approath tt lustite. equipping individuals and cornmunities wilh the knowledge. confideno. and skilL% to realise and shape thelr rl8hts. The chari$ actiwties are guided by the needs of tts partner or8Jnisations and benefKiarie5 to ensure that sessions afe tsilored to thè spe¢ific challervdÈs that participants face. We have continued to ejpand the reach of our legal Confidence Programme. initially set up to support members of refugee communitfÈs to navige the day-ttrday legal challenges of integration that often lead to long term dertitution. The Refugee Rights Group ha5 conlinued to expand Legal Confldence Programme, partnering with fiew or8anisation5 across EnÉland and has delivered Legal Confidence sessions to o¥er 450 people ptr year. These session$ 8i¥e attendees information and knowledge to navate ihe UK system5 and have conflden¢e in their rights. ts9ol confide W0- Womerfs Rlyhts The Women's Rights steering committee and LAP members a now workir* on adaptin8 the legal confidence sessions for women who have been through riOdS of ¢risis who are supported by the centre. The worn8 group are planrhin8 to deliver these in conjun£tion with a specialist partner around themes of housing. family, Èducation and empbyment Jvnlorlowyers Agolnst Povety fJLaP) The Charity supports its Junior lawyers Igainst Poverty {JLAPI network of affiliated student law sotbÈtiès In the UK and around the world. The JLAP network aim5 to encouraee on-campus Student participation in issues relating to human rIght5 law and international development. Each society runs events and artivr¢ies to fvrther the Charitrfs overall mission. focusing on u5in8 an awane$S of thè law to bring an end to poverty. This year, the Charitysupported JiAP University Societies at 8ristoJ. Cambridge. Surrey. Southampton and the Royal Holloway, Universlty of London. Page 4
Lawyer5 A¥•in5t Povertv TNsttts Annual R•port Durin8 the reporting period, JLAP members has access to online events. worked on a range of materials for third4e¢tor or8anisations and a bespoke handbook to suppNt students in findin£ le8al assistance. Roots21totkelnltlqd¥e Thls project's mission 15 to create a network throu8h which there is a dialogue betweèn the global north and south. conneuin8 social and environmental justice movements. virtim5 of abuse5. and lawyers around the world, to provide critically needed peer-to-peer 5UPPOrt. They extend legal empowerment and capa¢ity buildlng activities to social and environmental Justi artf4Fsts in Latin America. Africa arKI Asia. The projert has secured tontinuity funding from the Ford Foundation and LAP are delighted to continue to work In partnership with them. R2J delivered a conference in Colombia centred around strengthening reslllersce in ¢ommunitie5 confrontin8 companvlstate- related human rights vlolatlons. climate and other environmental harms. Events LIP'S events durin8 the year have induded.. Film Screening Event at Simmons and Slmmons, showcasln8 maItsm Rogge's documentary. The Tribunal. A 30 minute documentary about land grabs. extractives and investor state arbitration. The film reveals an interesting microcosm of the inequities pervadin8 the investor-state arbÈtratiofi system and intemational Investment law. It provides a rnre look at the immediate. human impart of issues underng arbitration that are more often discussed a5 legal abstraction5. The screening was followed by a partd discussion on Corporate and 8¢Jvernrnent le8al and ethital obli8ations. As well as Director. Malcolm Rogge. we were lu(ky to be joined by Louise Winstanley, ABColombia's Pro8ramme and Advo¢aty Manaser on the pa.nel. We re¢elved some gt feedback and people found that the film was extremefy Movi and brou8ht to life thè vÈry human impart of land grabs. Book launth: Power to the People: Use your¥oltè. ¢han8e the wqKld by Danny Sskandal1•h. Dr Danny Srfskandarajah Is Chlef Executive of the progressive thinktank. the New Economics Foundation. He has previously led or8?nsiations such as Oxfam Great rtaIn, CIVICUS, and the Royal Commonwealth Society- He learned ihe value of cktizenship at a young age a5 the thlld of Tamil migrants who moved from Srl Lanka to Australla. Arriving in the UX asthe first Rhode5 scholar from an Asian immigrant background, he has gone on to run a series of civil society organisations. and has become a leading voice in the third sector. His research interests include 8lobal development. a5Wum and migration. and inequality- He jorned u5 to introduce his book, a radical manlfesio for change de5i8ned to inspire cttizen action around the world. The book presents inspiration for how we. as individuab, can make a diffeTen¢e throu8h greater community engagement, and how we can deliver a ciety that works forthe many and not the few. Pa8e 5
lawyers l£¥lnst pOty Trustee5 Annual Report How our actlvlties deliver publlc benÈfft The Charivs trteS have had regard to the Commission's guNlance on public benefit in lorrnulating the Charitvs oblectfves. All Ihe Charivs artiwtie5 on 3thing 6ts charitable objectives forthe public benefft. in particular the alleviatron of eTty and promotion of human rlghts. When assessin8 the public benefii of the Charlt¢s artivities. Trustees have fegard for fartors induding: the number of people 5UPPOrted, the degree of need within a benefidary group, the potsntial to scale its artivlties and the likelihood that the activities delivered wlll have a lastin8 impxt. SlnKture, GovemaDce and Management Lawyers Against Poverty ILAP) is a tharitable company limited byguarantet established under the Artitles of sociatlon setting out its objectives and power. The Charitvs artides set out that any persm who Is wlllln8 to art as a Trustee. and who Wld not bè disqualified from atting under pro510n$ elsewhere in the artides (which in¢ludÈ prohibition by law. disqualificatTrtin, and incapacity) may be appointed to be a Trustee by decision of the Trustees. The Charity has a Set of con501idated induction materials for new Trustee5 Induding a code of condurt and uidance on the rolè and responsilitieS of Trustee5 With reference to the Charity Commission's Euidance The Essential Trustee: What You Need to KrW.. What you Need to Do.. The Chafkty also operate5 Wlth a Scheme of Delegation to delegate day to day responsibility f¢x dedicated fvnctiorts to the Director or relevant sUCOMmittees. The Charity operates with one part-llme Llirert (0.8 FTEI. The Charoty opÈratÈs with a board of 11 Trustees led by two joint Co<hairs. The C¢TrChairs and two additional trustees fom) the Charitrfs E¥ecutrve Committee, which meets weekly with the fhrertor to miew operatnal matters. Finan¢lal revlew The Tru5teÈs aré confident that the LTharitycan contlnue as a Éoirva concem. notwithstanding that fundraisin8 MaInS a key priwity for the organisation. This is due to the prospect of new fvndinE revenues alongside membership donations. The Trustees also considef that while tzpacity may be affected throu8h any loss of fvndln& the voluntary nature of the Charitys core artivities permit the organisation to continue to deliver its services in the event of srgnificant fundrarsing dtfficulties and are sente to the thallen8es of the fundraislng environment. The ChaTitWs financial position and risk rtKt5ter are kept under re4tyew by the Flnance & Risk SuTrCornmittee, whith includes the Charivs Treasurer and Co-chair and meets on a quarterty basis to report to the Board. Trustees and the Committee agree that the Chartty Is not currently able to maintain substantial regerve5. A reserves pol¢cy wlll be drawn up when the Charity is in a p051tlon to do so. The Trustees are Te5ponslble for keepin8 proper accounting Yecords that dixlose with reasonable accuracy at any time the financial Po1)Th of the charity and to enable them to ensure that the financial Statements comply with thè Companie5 Act 2006. The Tru5tÈe5 are also responsible forsafeauarding the assets of the charity and hence taki rèasonable step5 for the preventyon and detection of fraud and other irregularities. Pa8e 6
Twstees AMu41 Report The aLe report has been prepared rn accordance ¥th the provisions apPIable to companies subject 10 Ihe small ctynpanies regime as set in Part 15 of the CompaniesArt 2006 and irt ateordantè with the Charities SORP (FRS 1021. SvJned on tsehalf of the board Kirsty Wil Trustee 16 September 2025 Page 7
Lawyers A8alnst Poverty Independerrt Examlner5 Report Independerrt Examlnerfs Ilepwt to the trustees ol Lawyers Aplnst Po¥wty I report to the charity trustees on my examination of the finan¢ial statements of LaWr5 Against Poverty for the year ended 31 March 2025. Respon51blkts and basls ofreport As the chariws Irvstees of the company land also its directors for the purposes of company lawl you are responsible for the preparatlon of the financial statements in xcordance with the rèquirements of the Companies Art 2(61'the 2006 Acl. Having satisfled myself that the financial ststements of the Charity are not required to be audlted urts Part 16 of the 2006 Art and are eligible for independent examination. I report in respert of my examination of yourcharity's financial statemènts as tzrrted out under section 145 of the Charities Act 20111'thÈ 2011 Att'l. In Carrying out my examination I have followed the Dire¢tion$ 8iven by the Charity Commlssion under sectlon 145151 Ibl of the 2011 Art. Independent e¥aThlner's statement I have completed my examination. I can confimi that no material matters have come to my •ttention in Connertlon with the examination giving me tause to believe". • accounting records were not kept in accordance with sectknn 386 of the 2006 Act.. or * the financial ststements do not accord with ihose records. or the financial statements do not iomptywith the accounting requirements uler 5eclh)n 396 of the 2th Act other than any requirement that the financial statements give a *rue and fair, view which Is not matter ¢onsidered as part of an independènt examination: or the finan¢4al statements have not been prepared in accordance with the methods and principle5 of the Statement of Recommended Practice for accounting and POrt1 by dwrities applicable to charities preparing iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102). I have no contern5 and have come acr05S no other matters in connection wth the examination to which attention should be drawn in this report w) orderto enable a proper understandin8 of the financial Statements to bè reached. Mrs Luna Muncaster Associate Chartered Accountsnt IICAEWI Luna Muncastei Ltd 40 Vera Avenue Grange Park N21 IRG 16 September 2025 Page 8
Lawyers Agalnst Po¥erty Statement of Flnanclal Actl¥l forth• year Ènded 31 Marth 2025 funds 2025 fvnds Total funds Totsl ld$ 2025 2025 Iorne and endowmonts Donations and le8acies Investments 29.610 937 125.238 154,848 937 196.221 318 Total 30.547 125.238 155.785 196.539 Expenditur• on: Charftsble artivities oiher 81 63.887 84.532 63,968 142,743 2(*,711 3.790 108.664 58.211 58.292 Total 148,419 112,454 Net gains on Investments Net {expendftUreIncornè Transfers behveen funds 127.7451 15.( 123,1811 115.Otn)I 150,9261 84,085 Net lexpendlturelllncorne before other gainslllosses) {12.7451 I38.1) 150,9261 84,085 Othwgalns and Iosms t4•t movemenl In ndS (12.7451 138.1811 150.9261 84,085 RKonclllatlon of funds: Totsl funds brou8ht forward 32A41 129,246 161.687 77,602 Totsl fvndstarr1 f¢yward 19.696 91.065 110.761 161,687 Pagè 9
L*wyers AgaSnst Pv4erty Sufflmary Imcome and Expendfture Pxcount for the year ended 31 Math 2025 2025 2024 Income 196.221 Inte5t and investment income 937 318 Grnss In¢om• fryth•ar Expendriure 155.785 206.711 196,539 112,454 Total expendlture for iheyear Net lexpenditure>/income before tam for the year 206,711 112,454 (50.9261 84,085 Net {expendituv• )Ilncome fgT the year 150,926) 84,085 Paee 10
Lawyus Ag•insl Poverty 8alan¢e Sheet at 81 March 2025 Compan¥ No. 12528830 2025 2024 rreffl •ss¢ts Debtors Cash at bank and in hand 1.294 IIS.3CY3 116.603 (SA421 110.761 165.703 165.703 14,0161 161.687 Credltors: Amount falliryduewithln one ar Ilet<urrert assets io Total assets less rrent Ilabllltl¢s 110,761 161.687 Net assèts exl4din8 penslon a5S¢t or lioblty 110.761 161,687 Totsl ne¢ ?s$0ts 110.761 161,687 The fvnds ol the tharlty ftestrictedfvnds Restricted income funds li 91.065 91,15 129,246 129,246 Uftrestrlcted lunds Genefal fvnds li 19.696 32,441 19,696 32.441 li To&il funds 110,761 161,687 These accounts have been prepared in a¢¢ordance with the special pmmsions of Part IS of the Companies Act 2006 relating to small companies. For the year ended 31 March 2025 the comparywas entided to exemption under se¢tion 477 of the Companies Aet 20Q6 relating to small companies. The members have not required the companytD obtsin an audit in attordarlte with 5ectkon 476 of the Companies Art 2l6. The direttcffs acknowledge thetr responsiritIeS for COmnE with the requirements of the Companies Act 2( wrth respect to accounting records and the preparation of accounts. Approved by the board on 16 September 2025 And 5izned on Its behalf by: JWLVL Kirsty Wi150n Trustet Jorwthan Gera Tfeasurer d Spain 16 September 2025 Pale 11
Law1$ 4alnst Povertv Siatemeffl of Cash bkn lor theyar ended 31 Marth 2025 C•sh flows from operatlnq actlvltle5 Net (expenditurel15ncome per Stalement of Flnandal Acti¥ltl 150.9261 84.085 Adlustments for: Dividends, interest and nts from irwe5tmènts Othergalnsllosses Inuease in trade and other re¢ei¥able5 In¢re4se In trade and other payables 19371 13181 11.2941 1.826 726 Net ¢•sh (used InJlpfo¥lded b¥ operati1¥ adi¥ltses 151,3311 84.493 Cash fl¢)ws from inv¢stingarti¥lties Dhvidends. iftterest and rents from investments 937 318 937 318 Net cash from Ilnand acthrt Net (decrease)Ilnuease In t¥h and tash ewti¥a (50,3941 84,811 Cash and equlvalents •tthè of thev 165.703 80,892 Cash and tash equl¥alents atthe end ofthe year 115.3D9 165,703 Cash and bartk balances IIS.3(YJ 165,703 115.3CIJ 16S,703 Pa8e 12
lawyers AgaSnst Pavèrtv Noles to tfveAunts forthe year ended JI Marth 2025 l Accounting pollrles Basls ol prepar•llo The financial statements have been prepared in accordance with Act¢)unting and Reporting by Charltles: Staternent of Recommended Pra¢ti¢e applicable to charities preparing their accounts in accordan¢e with the Financial Reportin8 Standard appltcable In the UK and RepublTrc of Ireland IFRS 1021 leffertive I January 20151 . (Charities SORP IFRS 10211, the Financial Reporting Standard appli¢able In the UK and Rewblic of Iland IFRS 102) and the Cthnpanles Art 2(KJ6. Chanle In basls of xcountin8 orlo pre¥iou5 a¢¢Trts There has been no change to the accounting policies (valuation rule5 and method of ac¢cuntingl since last year and fto thanges have been made to accounts for prvnous years. Fund accounting Unrestrirted funds The5È are a¥Jilable for use at the discretion of thè tfustèes in furthÈrance of the general objects of the charlty. These are unrestricted funds earnrked by the trustees for particular purposes. These arè vnre5triCted fvnds which indudè a revaluation reser¥ representi the reststefflent of investment assets at their market values. These are available for use sublea to restrirtions imposèd by the donor or through terms of an appeal. Deslgnated funds Revaluatlon funds Restrlcted funds . Income Reco8nition of income Income is induded bn the Staiernent of Fiftancial ArtNities ISOFAI when the charity becomes ertrtitled to, and virtually certain to recetve. the income and the amount of the income can be measured with suffr¢ient reliability. Income wlth related Where income has related expendlture the Ir and related expenditure is expenditure rep)rted gross In the 5oF Oonatlons and Eegacies Voluntary income recelved by way of grants. donatlons and 8ift5 is induded in the the SOFA when recefvable and On when the Charity has unconditional ent¢tlement to the income. Tax reclaims on Income fmm tam redaims 5s included in the SOFA at the same tlme a5 the donatlons and 8ifts gSft/donatWI t¢ which it relate5. Donated services These are onty included in inctsme Iwith an equivalent amount in expendlturel and fa¢illties where the berfrtto the Charity is reasonably quantifiable. measurable and material. Volunteer help The Value tsf Jny wlunteer help receNed is not induded in the accounts. Investment income This is included in the accounts when receivable. Galnslllossesl on This includes any gain or loss resulting from revaluin8 investments to market value revaluation of fixed at the end of the year. assets Gains/(lossesl on investment assets This indudes anYBain or loss on the salè of in¥e5tments. Pag* 13
Lawyers Agalnst Po4vty r4otesto the Pxeounts Expendlture Recognition of expenditure Expenditure is recognised on an accruèb basls. Expendlture includes any VAT whlch Cannoi be fulty recovered. and is reported as part of the expenditu to which it relate Expenditure on These compr15e the costs associated with attratts.ng voluntary irfome. fundraising raIng funds trading costs and investment rnanagernent Costs. Expenditure on These comprise the tosts incurred by the Charity in the deliveryof its actfvltles and charitable activities services in furtherance of its objects, inclvding the making of grants and gtyemance costs. All grant expenditure is accounted for on an ac31 pald basis p14bS an arciual for grants that have been approved bythe trustees at the end of the year but not yet paid. These include those costs associated with meetin8 the con5titvtional and statutory requirements of the Charrty. induding any auditlindependent examination fees, costs linked to the strate8i¢ managtrrnt of the Charity. tO8ether with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity. Grants payable Governan costs Twtlon The charity is exempt from corporation on Its chariiablè artNttie5. Trade and otherdebtors Tiade and other debtors are fecoBni5ed at the sèttlement arnount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade dis¢ounts due. Cash and cash equlvalents Cash and cash equivalents comprise cash at bank on hand. demand deposits with banks and other shtsrt-term highly liquid invexments with original maturities of three months or lèss and bank overdrafts. In the statement of finanaal position. bank ovèrdrnfts are shown within borrowings or wrrent liabillties. In the Statement of Cash Flows. Q5h and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of tl* company's cash management. Tiade and otherueditors Short term creditors are measured at the transartion wice. Other credltors and provtsfjons are re¢o8nised where the charity has a present obligation resultin8 from a past event that will probably result in the transfer of fund5 to a third party and the amount due to settle the obli8ation can be measured or estimated reliabty. Crèditors and provisions are normalty recoentsed at their setdement amount after allowin8 for any trade discounts due. Page 14
iawyevs lnst Poverty Notes to the Accounts Leased wets Where the tharity enters into a lease Tthith entai15 takin8 Substantial all the risks and rewards of ownership of an asset, the lease Is treated as a finance lease. Lease5 whith do not transfer substantially all the risks and rwdrds of ownership to thar(ty are classified as operatine leases. Assets held under finance leases are initi?Ily rewised as assets of the charity at theirfair value at the inceptiM of the lease or, if I¢er. at the present value of the minimum lease payments. The corye5pondin8 lialitY to the les50r is included in the balance sheet date as a finance lease oblig8tlon. Lease payments are app¢ytioned between finance expenses and reduttion of the lea obligation so a5 to achieve a Constant rate of interest on the remainhrkg balano of the Ilability- Finance xpen5e5 are recognised immediatety. nsS they 3rÈ diTettty attributable lo qualifying 0$5ets, In whith casethey are capitalised In accordan with the Charitys policy on born)wing costs. Assets held undei finance leasès are depre¢iatèd in the me way as owned aets. Operatin8 lease payments are reco8nised as an empense on a strèi8ht-line basis over the lease tèrm. In the event that lease incentives are receh¥ed to enter inio operating IEases, such incentive5 are reco8nised as a liabillty. The aggregate benèfrt of irKèntives 15 reco8nised as a redurtlon of rental expense on a strai8ht.lhne basis. Penslon costs The charity operates a defined tontribution plan for its employee5. A defined contribution plan 15 a pension plan underwhich the company pays fixed contributions into a separate entity. Once the ¢ontribution5 have been paid the company has no further payments obliytions. The contributions are recognised as expenses when they fall tlue. Afflounts not paid are sh¢)wn in accNals in the balance sheet. The assets of the plan ore held 5eparotely from the company in inthdently administered fvnds. Recelpl of donated good4 fadlits and soryi All donated goods. facilities and services re¢ei¥ed are recognised within incoming re5purces and expenditure at an estimate of the value lo the charity. 2 Coftwny s5 The comp•ny 15 a privatecompany lirnited by g¥araftteÈ and consequently does not have Share capital. pa 15
LawyersAgalnst P¢werty Notes to the Acwunts 3 Statement of Hnaticial Acil¥ll*s. wlor unrost11rt Restrkled lunds Total lunds 20Z4 2024 Inwme and endowments from: Donatron5 and legacies Investmtnts 69,559 318 116.662 196.221 31B Total 69,877 126,662 196.539 F¥peDdttu on: Charitable ¥t1e5 2,750 47.235 3.790 108.664 Other 61.429 62.469 49.985 112.454 14•t intome 76,677 84,085 Net Income lOreIr 51(1055esl Other 1Th5 and105ses: Net mownent h• lund% 76.677 84,085 76.677 84.085 ReconclllJllon of Total funds brought forward Totri funds carrled fon¥ard 25,033 52.569 77.602 32.441 129,246 161.687 Unrestr5rted Ilestrkted Totsl Totsl 2024 Z5 Mernbership and Just Givine Fees Contributlon to meMbeh[P fee5 and 8rant awards Grants received 7,865 8.6 7,865 21.010 29.610 116.638 125.238 137,648 154.848 180,491 196.221 5 Incimrn Irom InVestmets Total Totsl 2025 20Z4 Bank interest 937 937 318 937 937 318 Page 16
Lawyers *lnsl Poverty Notes lo the Acaxnts 6 Exp•ndiiure on tharitsb aLthhl•s Unrestrlrted Restrirted Total Total 2025 2024 Expenditure on choritoble u¢tivitie5 Fundrnising expen$ Grants given Governoncecosts 81 40.972 22.915 41,053 22,915 1,040 2,750 81 63.887 63,968 3,790 7 oiherexpenditure Unrestrlcted Aestrirted Totsl Total 2025 2024 Employee costs lincluding consultants) Motor and travel costs 52.847 84.363 137.210 56,915 284 General admiThstrati¥e costs 169 1.968 3,185 142,743 2.333 49,132 108,664 legal and wofessional costs 3.185 58.211 84.532 8 Staff costs 2024 54,353 1,245 1.317 56,915 Salarles and wages social security costs Penslon Costs 51.200 326 1.321 52.847 No employee te1ved emoluments in excess of£60.(Kn. The average monthty numbèr of full time equivalent employees during the year as follows: 2025 2024 Numbèr Number Mana6ement and adrninlstration 9 Debt¢ 2024 Other debtors 1.294 1.294 Pace 17
iavryers Agalnst Poverty Notes to Ihe Actounts 10 Credltors: amounts falling due ¥thhin one year Trade creditors Other taxes and sodal security her credttors Accruals 4,479 3,166 513 850 5.842 850 4,016 11 Movement In lunds At31 Ilncludin Gross transfers At i April 2024 pi•sllossesl expended Marth 2025 Restrlrted funds: Reslrkted Income fvnds: lustlce Fund RootsWustice Fund Legal Cornfidee Prograrnme Fvnd 47.431 79.417 112.9151 1135.5041 115.(KJO) 28.116 60.S51 116.638 2.398 rotul 129,246 125,238 1148.4191 I15.0) 91,065 Unrestrirted fvnd5: G¢tal lunds 31441 30,547 158.2921 15,IXI) 19.696 Total funds 161.687 155,785 1206.7111 110,761 Purposes and restrictions in relation to the funds: RefiCted fvnds: Justice Fund The JustKe Fund is z restricted fund within Lawyer5 A8alnst Poverty. The fund poo15 ? percenta8e of W membership donation5 and allocates these via 8rants awards to projects members choose to support. The Roots21ustice Initiative 15 a legal empowerment initiatNe worki in partnership with 8rasyoots activists and organisatlons In Latin America, Africa and Asia who are supportin8 their communrlies to tackle corporate abuse and malpracti¢e.CofflneclinB legal specialists. Brasvoots aetlvists and organisations to build networks. share applied legal knowledge. identify best prartices, and build more legaify ernF)wered and resilient ommunities. Legal Confldente Pro8ramrne The Legal Confidence Pro8famme is Lawyers P4ainst Povety IIAPI'S Fund flagship pro bono initiative en8aging network members in the delivery of legal educ*ion sessions in partnttship refu 5UPPQrt charities. Roots2Justke Fund Page 18
Lwyer5 Against Po¥ertv Nthes to ihe AcCots 12 Analvsh ol net assets befftn funds Total ldS Net current assets 18.404 18.404 92.357 92.3S7 110,761 110,761 13 RecondllatFon ot net debt At31 March 2025 AtIApr Cash fiows Cash and cash equivalents 165,703 165,703 150,3941 150.3941 115,309 115,309 Net debt 165.703 150,3941 115,309 14 Commltments Operuung leqse commttmertS There were no annual commitments under non-cancellable operatin8 leases. 2024 The pension cost tharge to the company amounted to: 1,321 1,317 15 Reled party d15cIosures ControlllRgPqrty The company Is Ilmtted by8uarante and has no Share pItal. thus no single party contro15 the company. Pa8e 19
iawffjfs A8alnst Poverty Detailed stsi*meTht of Hnantial ActhStl for Ihe year ended $1 Mar¢h 202S funds furbds Total funds Totsl funds 2025 2025 2024 Income and endowments from: Oonations and legacies Membership and Just Giving Fees Contribution to membership fees and 8rant awards Grant5 e1Ved 7A65 8.600 21,010 29.610 116.638 125,238 137,648 154,848 180,491 196,221 Imiestments Bank interest 937 937 318 937 937 318 Total knu)me and endowments 30.547 125.238 155.785 196,539 Expenditure 0. Charitable acliwties Fundrai5inB expenses Grants given 81 40.97Z 22.915 63.887 41.053 22.915 63.968 2.750 3,790 Total of expend1r+ on table activiti¢s 63.887 63.968 3,790 Employee costs Salarles/wa8è5 Employerfs NIC Pension costs Consultants 51.200 326 L321 51,2C 326 1.321 84,363 137.210 54,353 1.245 1.317 84.363 84.363 52,847 56.915 Mot¢y and travel costs Travel and subsistence Fares 380 General administrative costs, includinÈ depreciation and amortlsation Bank ¢har8es General insurances Software. IT support and related costs 169 913 410 592 410 407 182 182 Stationery and prlnting Sundry expenses Telephone. fax and broadband 278 78 78 187 169 2.333 Le4al and profe55ional costs Pa8e 20
Lawyer5 Against Poverty Detsiled Statement of FThncial *£ti¥itie5 Accountancy and bookkeeping Consultancy fees 3.185 3.185 2,023 47,109 49,132 3,185 3,185 Trfal of expendhure of othertosts Tthal •xp•ndltu Net gains on investments 58.211 84.532 142.743 108.664 58.292 148.419 206,711 112.454 Net {eMpendllure)Ilncome Transfers between lunds 127.745J 123,1811 150.9261 84.085 115.ClJOI Net {expenditure)lincome bef¢Ye othet 84ln51(10s5esl Other Gain5 112.7451 {38,1811 150,9261 84.085 Net movement in fvnd5 112.7451 {38.1811 150,9261 84,085 ReconclNatlon ol lunds: Tot funds brought forward 31441 129.246 161.687 77,602 lunds (arrledfonvwd 19.696 91.5 110,761 161.687 Pa8e 21