MERSEYSIDE LAW
CENTRE LIMITED
ANNUAL REPORT &
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31ST MARCH 2024
Company Number: 09882302
Charity Number: 1199464

MERSEYSIDE LAW CENTRE LIMITED
CONTENTS
Page
Trustees, Report
Statement of Trustees, Responsibilities
Independent Examiner's Report
Statement of Cash Flows
ststement of Financial Activities
Balance Sheet
10
Notes to the Financial Statements

MERSEYSIDE LAW CENTRE LIMITED
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024
SY
The trustees are pleased to present their report for the year ended 31st March 2024.
The financial statements have been prepared in accordance with the charity's trust deed. the
Charities Act 2011 and Accounting and Reporting by Charities- Statement of Recommended
Practice appliGable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland published {FRS 102) (effective
1st January 2019).
OBJECTIVES AND ACTIVITIES
The purposes of the charitable company are.. the relief of poverty, suffering and dislress among
persons resident studying or working in Merseyside and the surrounding areas by
a} providing them with legal services which they could not otherwise obtain because of the lad( of
means
b) educaling them on their legal rights and responsibilities and on the operation of the law and
legal systams.
Public Benefit Statement
The twstees confimi that they have referred to the Charity Commissions guidan￿ on public
benefit when reviewing the charities aims and objectives, in planning future activities, and setting
the policies for the year.
The main activities undertaken for the public benefit are the provision of free, independent legal
advice, assistance and representation with housing, homelessness, immigration and asylum and
welfare benefits.
ACHIEVEMENTS AND PERFORMANCE
Following th8 move of the Merseyside Law Centre IMLC) head office from Bold Street lo the
Kuumba Imani Millennium Centre and a strategic planning session held in March 2023, we
started the 2023-24 financial year with plans to consolidate the organisation.
As part of the strategic planning process, staff, volunteers and Trusl&es expressed their
excitement at recent moves and changes for the organisation, were proud to be able to continue
to deliver for residents across the region and identified MLC strengths that included:
The experience, skills and commitment of the team.
The connection to networks locally and nationally.
The new immigration and asylum service, particularly relevant due tothe move to Kuumba
Imani.
The flexibility and adaptability of the organisation.
The reputation of the organisation - especially with clients.
Once again, this year's annual report shows the important service that Merseyside Law Centre
delivers for the residents of Merseyside. We have delivered advice to resident of Liverpool,
Knowsley, Sefton, Wirral and Halton during the last year. The advice and support provided by
MLC has life changing results, enabling people to stay in their homes, helping them to cope a
little better with the cost-of-living. and reducing anxiety for those who are faces with multiple and
complex issues.
During 2023-24 the team have achieved financial gains for dients of £664,032.

MERSEYSIDE LAW CENTRE LIMITED
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024
ST
Welfare Benefits:
During the period, our Welfare Benefits team was reduced due lo funding and staffing changes.
Despite this, Ihe team worked on 55 cases for clients. Recruitment during February 2023 saw a
new Welfare Team Lead appointed in March 2023. This new appoinlment paved the way for a
redevelopment of welfare cases, especially for developing legal aid {although since LASPO in
2013 large areas of welfare are out of scope for legal aid support) and Exceptional Case Fund
cases, in order to develop our offer lo local residents. This work is set to develop further during
2024-25.
Housing:
During the period, our Housing Team worked on 519 cases for clients. Demand for support was
exceptionally high during the year, with 1,065 enquiries. The recruitment of a Housing Team
Leader in February 2023 and an experienced caseworker proved to be timely in order to deal
with the increased level of demand.
Immlgratlon:
During the period, our new Immigration advice service started to develop further. With both an
immigration solicitor and immigration Gaseworkerltrainee solicitor in post at the start of the
financial year we were confident of developing a much-needed service for residents. Changes
to staffing later in the financial year affected our service dalivary, but despite this the staff worked
on 141 cases during the year.
Partnershlp working and connections
We continued to work in partnership with the Liverpool Access to Advice Nehmork
(LATANI. joining its Committee early 2023. Linking with LATAN Committee members
such as Raise, Citizens Advice Liverpool, and Shelter, this network membership provides
a means to build ever greater links with other advice organisations, to join together to
advocate for increased funding and support for the advice sector with the local authority.
govemment, and other policy makers.
As members of Liverpool Law Society, we continued to support the work of the society,
especially through membership of the Access lo Justice Sub-committee, the Joint Forum
for Access to Justi￿, and through evenls such as the Liverpool Legal Walk.
Our parlnerships with the University of Liverpool and Liverpool John Moores University
continue to be developed, including hostin9 Student pla￿MentS from both universities in
this financial yeaf.
FINANCIAL REVIEW
Total income for the year was £578,929 {2023: £471,878} of which £315,50212023: £206,347)
related to funding for projects upon which restrictions are placed.
Total expenditure for the year was £402,983 (2023.. £291,434) leaving a surplus for the year of
£175,946 {2023: £180.444).
At 31st March 2024 the charilable company's reserves stood at £356,390 (2023.. £180,444) of
which £120,57712023'. 34,827) represented restricted funds.
RISK ASSESSMENT
The Iruslees have conducted a review of the major risks to which the charity is exposed, and
systems have been established to mitigate those risks.

MERSEYSIDE LAW CENTRE LIMITED
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024
The Cosl-of-Living Grisis will be our greatest challenge yel. It is a multi-faceted issue and financially
appears to be a 'perfect storm. in Ihat staff Gosts and utilities are increasing, Ihe number of clients
facing hardship is increasing and the charitable funders we rely on are receiving far greater
demand for their limited funds.
In addition, Government policy to cut funding to local authorities continues to have an extreme
impact on Ihe independent advice sector. Our risk management has focused on the threat lo our
income streams and our planning for the future has been shaped around strategic development
that protects our core services and positions us to be able to respond to emerging opportunities,
including partnerships and collaborations, increase sustainability and meet increasing need.
RESERVES POLICY
It is the policy of the charity to maintain unrestricted funds, which are free reserves at a level to
cover redundancy provision and six months of running costs should no further funding be
received.
At the end of the financial year, unrestricted funds totalled £235,813 of which £4,296 is
represented by tangible assets, less designated funds £117,687. leaving surplus free
unrestricted reserves of £113.830. The charitable company requires £19,694 for redundancy
provision £86,616 for six months running, costs, {total £106,310).
The trustees plan for the balance of the unrestricted reseNes is for salary of an unfilled welfare
rights team leader post, additional salary costs which will be incurred following an organisational
wide pay review and increasedladditional office costs to help us meet increased demand.
PLANS FOR FUTURE
For 2024-25 we plan to continue increasing our sustainability. Our aim is not only to maintain a
sound fi'nancial footing, but to work to meet the increasing challenges of the legal
advicelrepresentation needs of our community. During the strategic planning session in March
2023, we identified that 2024-25 has the potential to provide new opportunities, the possibility of
a new government and a more settledlconsolidated MLC paves the way for our organisation to
be robust, flexible, and to service those who are in desperate need for social welfare law advice.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The organisation is a charitable company limited by guarantee, incorporated on 201h November
2015 (company number 09882302) and registered as a charity (charity number 1199464) on 28th
June 2022.
The Governing Instruments under which the charitable company operates comprise the
Memorandum and Articles of Association dated 20th November 2015 and amended by special
resolution 23rd September 2021.
Appointment of trustees
As set out in the Articles of Association, trustees of the charitable company, may by ordinary
resolution appoint a person who is willing to act as a director and determine the rotation in which
any additional directors are to retire.
Trustee Induction and training
Trustees undertake an induction when they join the board, discuss their prospective role and
responsibilities with the Chair, the Director, and other key Irustees. Any training is bespoken to this
role.

MERSEYSIDE LAW CENTRE LIMITED
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024
ST
Organlsation
The board of trustees administers the charity. The board normally meets every two months. The
Director is appointed by the trustees to manage the day-to-day operations of the charitable
company.
REFERENCE AND ADMINISTRATIVE DETAILS
Merseyside Law Centre Limited
09882302
Name
Company Number
Charity Number
Registered Office
1199464
Kuumba Imani Millenium Centre
4 Princes Road
Liverpool, England
L8 1TH
TriJst88S
S Cotter-Burgess
G A Moglione
P Simm
M Weights
B Wentworth
M Wilson
(Resigned 91h March 2024)
Secretary
Jcoe
E Reed
(Resigned 19th November 2024)
(Appointed 191h November 2024)
Independent Examiner
Ying Huang ACCA
LCVS
151 Dale Street
Liverpool
L2 2AH
Bankers
Lloyds Bank PLC
South Shields King St
Po Box 1000
BX1 1LT
Signed o
beh
f the Board of Trustees
M Weights- Trustee
Date:

MERSEYSIDE LAW CENTRE LIMITED
STATEMENT OF TRUSTEES, RESPONSIBILITIES
Company law requires the trustees to prepare financial statements for each financial year which
give a tnje and fair view of the state of affairs of the charitable company as at the balance sheet
dale and of its incoming resources and application of resources, including income and
expenditure, for the financial period. In preparing those financial statements, the trustees should
follow best practice and:
select suitable accounting policies and then apply them consistently.,
observe the methods and principle in the Charities SORP.
make judgements and estimates that are reasonable and prudent.
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the company will continue as a going conGern-
state whether applicable accounting standards have been followed, subject to any material
departure disGlosed and explained in the financial ststements.
The Trustees are responsible for maintaining proper a¢¢ounting records which disclose with
reasonable accuracy at any time the financial position of the charitable company and to enable
them to ensure Ihat the financial statemenls comply wilh the Companies Act 2006. They are
also responsible for safeguarding the assets of Ihe charitable company and hence for taking
rèasonable steps for the prevention and delection of fraud and other irregularities.
The financial statements have been prepared in accordance with the charity's trust deed, the
Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable lo charities preparing their accounts in accordancè with the Financial
Reporting Standard applicable in the UK and Republic of Ireland published (FRS 102) (effective
1st January 2019).
By Order of the B rd
M Weights- Trustee
Kuumba Imani Millenium Centre
4 Princes Road
Liverpool, England
L8 1TH
Date:

Docusign Envelope ID.. F681FB80-3F5344BF-BDW3A2AOe7A6080
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
MERSEYSIDE LAW CENTRE LIMITED
I report on the accounts of the charitable Gompany for year ended
31, March 2024, which are set out on pages 8 to 22.
The Iruslees (who are also the directors of the company for the
purposes of company lawl are responsible for Ihe preparaliun Dfthe
accounts. The trustees consider that an audit is not required for this
period under section 14412) of the Charities Act 2011 {Ihe 2011 A¢tl
and that an indepelldenl examination is needed.
It is my responsibility to..
examlne the accounts under sgction 145 of Ihe 2011 Act,
lo follow the procedures laid down in the general Directions
given by the Charlty Commission (under s8clion 14515)Ibl of
the 2011 Act, and
to slate whether particular matters have come to my attention,
My examination was Garried out in accordance with general
directions given by the Charlty Commission. An examination
includes a review of the accounting Tecords kept by the charity and
a oomparison of the accounls presented with those records. 11 also
includeg consideration of any unusual Items or disclosures in the
accounts, and seeklng explanalions from the trustees concerning
any suGh matters. The procedures undertaken do not provide all
Ihe evidence that wotAld be requlred in an audit, and consequently
no opinion 18 given as to whether the accounts present a 'lrue and
falr. vlew and the report is limited to those matters set out in the
statement below.
Res
octive
res
onsibllilies of
trustees and examiner
Basis of inde
endenl
examiners stalement
In connection with my examinauon, no matter has come to my
atlenlion..
11) which gives me reasonable cause lo believe that In, any
material respect, the requirements..
to keep accounlSng records in accordance with section 386
of the Companles Act 2006., and
to pr8par8 accounls which accord with Ihe accounting
records and comply with the accounting requirement5 of
section 396 of Ihe Companies Act 2006 and with the
methods and principle5 oflhe Slalement ofReGommended
Practice.. Accounting 2nd Reporting Charities
have not been mel., or
121 lo which, in my opinion, attention should be drawn in order lo
enable a proper understanding
of the accounts to be
reached.
Inde
endent examine
slatement
Slpn¥dby-.
Name:
Mr$ Ylng Huang
Rel8vanl professlonal qualification or boay.,
Address.. clo LCVS 151, Dale Street, Liverpool, L2 2AH
Daled..
12/20/2024
AeVA""

MERSEYSIDE LAW CENTRE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES {INCLUDING INCOME & EXPENDITURE ACCOUNTI
ST
FOR THE YEAR ENDED 31 MARCH 2024
Notes
Unrestricted Restricted
Funds
Funds
2024
2024
Total
Funds
2024
Total
Funds
2023
Income and endowments
from:
Donations and legacies
Charitable activities
Investments
Other income
3a
3b
3¢
3d
22,470
240,188
640
129
22.470
127,505
555,690 344,268
640
105
129
315,502
Total Income
263,427
315,502
578,929 471,878
Expenditure on:
Charitable activilies
173,231
229,752
402,983 291,434
Total expenditure
173,231
229,752
402,983 291,434
Net income, net
movement In funds
90,196
85,750
175,946
180,444
Total funds brought
forward
10,11
145,617
34,827
180,444
Total funds carried
forward
9-11
235,813
120,577
356,390 180,444
The notes on pages 11 to 22 form part of these accounts.
All the above amounts relate to continuing activities of the charitable company.

MERSEYSIDE LAW CENTRE LIMITED
BALANCE SHEET AS AT 31ST MARCH 2024
Company Number 09882302
Notes
31st March 2024
31" March 2023
Fixed assets
Tangible fixed assets
4,296
5,391
Current assets
Debtors
Cash at bank and in hand
101,548
327,441
47,902
202,733
428,989
250,635
Current liabilities
Creditors-. amounts falling
due within one year
(23,473)
(20,960)
Net Current assets
405,516
229,675
Net assets
409.812
235,066
Creditors.. amounts falling due
after more than one year
(53,422)
(54,622)
Total assets less current
liabilities
356,390
180,444
Funds:
Unrestricted funds
Restricted funds
9,10
9,11
235,813
120,577
145,617
34,827
356,390
180,444
These financial statements have been prepared in accordance with the Financial Reporting
standard applicable in the UK and Republic of Ireland (FRS102>.
These accounts have been prepared in accordance with the provisions applicable to small
companies subject to tha small companies, regime and in accordance with FRS102 SORP.
For the period covered by these accounts the company was entitled to exemption under section
477 of the Companies Act 2006 relating to small companies.
No members have required the company lo obtain an audit of its accounts for the period in
question in accordance with section 476 of the Companies Act 2006.
The trustees, who are the directors of the Company, acknowledge their responsibility for
complying with the requirements of the Act with respect to accounting records and the
preparation of financial statements.
Approved
the Board on
and signed on their behalf by:
Date .
M Weights- Trustee

MERSEYSIDE LAW CENTRE LIMITED
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024
ST
Notes
31st March 2024
318t March 2023
Cash flows from operating activitles
Cash generated from operations
16
124,708
208,632
Investing activities
Purchase of tangible fixed assets
(5,899)
Net ¢ash (used in) investing
activities
{5.899)
Net cash generated from financing
activities
Net increase In cash and cash
equivalents
124,708
202,733
Cash and cash equivalents at
beginning of year
202,733
Cash and cash equlvalents at end of
year
327,441
202,733
Represented by:
31" March 2024
3181 March 2023
Cash at bank and in hand
327,441
202,733
10-

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31$T MARCH 2024
1. Llmlted Liability
The charity is a company limited by guarantee without share capital. Each member's liability
is limited to £10.
2. Accounting Policies
Basis of accounting
The financial statements have been prepared in accordance with the charity's trust deed, the
Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland published {FRS 1021
(effective 1st January 2019).
The accounts have been prepared under the historical cost convention with items recognised
at cost or transaction value unles5 Otherwise stated in the relevant note(s) to these accounts.
The accounts are prepared in sterling, which is the functional currency ofthe charily. Monetary
amounts in these financial statemenls are rounded to the nearest £.
The Charity has taken advantage of the provisions in the SORP for Charities applying FRS
102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
Going concern
At the time of approving Ihe accounts, the trustees have a reasonable expectation that the
charitable company has adequate reserves to continue in operational existence for the
foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting
in preparing the accounts.
Fund accounting
Unrestricted funds are tha charity's free reserves available for the trustaes to apply in
accordan￿ with the charitable company's charitable objectives.
Restricted funds are subject to specific restrictive conditions imposed by the donor. All
restricted funds ar8 accounted for as restricted income and expenditure for the purposes is
charged to the fund.
Incomo recognition
All income is recognised once the charity has entitlement to the income, there is sufficient
certainty of receipt and so it is probable that the income will be received, and the amount of
income receivable can be measured reliably.
Donations and legacies comprise of donations and general grants which are recognised in the
accounts when received, with the exceplion of known legacies which are accounted for when
their re￿Ipt is certain.
Income from charitable activities is recognised on an accrual's basis exGepl for grants
receivable, which are re¢ognised.
Income from investment relates to bank interest re￿iVed and is recognised when the amount
is certain. Income received on funds for a specific purpose is allocated to that fund were
material.
11

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ST
Expenditure recognition
Liabilities are recognised as soon as there is a legal or construclive obligation committing the
charitable company to that expenditure, it is probable that settlement will be required and the
amount of the obligation can be measured reliably.
All expenditure is accounted for on an accrual basis. All expens6s, including support costs
and governance costs. are allocated or apportioned to the applicable expenditure headings in
the Statement of Financial Activities. Support and governance costs are applied to
unrestricted funds unless specifically included in the restrictions, as specified by the donor.
Expenditure on charitable activities relates to the operation of the charity comprising of direct
charitable expenditure to meet the objectives of the charitable Company. Support and
governance costs relate to the management and operation of Ihe organisation and also
compliance with Constitutional and statutory requirements in producing the annual report.
These are dealtwith in the Statement of Financial Activities when payment has been approved
by the charitable company.
Fixed Assets
Capital expenditure stated in the balan￿ sheet at cost less accumulated depreciation.
Depreciation is provided to write off the cost of each asset over its expected useful life as
below..
Comput&r Equipment
Fixtures and Fittings
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-
term liquid investments wilh original maturities of three months or less, and bank overdrafts.
Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and
Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheetwhen the charily becomes
party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial
statements, when there is a legally enforceable right to set off the recognised amounts and
there is an intention to settle on a net basis or to realise the asset and settle the liability
simultaneously.
Baslc flnanclal assets
Basic financial assets, which include debtors and cash and bank balances, are initially
measured at transaction price including transaction costs and are subsequently carried at
amortised ￿st using the effective interest method unless the arrangement constitutes a
financing Iransadion, wher& the transaction is measured at the present value of the future
receipts discounted at a market rate of interest. Financial assets classified as receivable within
one year are not amortised.
20°/o reducing balance basis
20 % reducing balance basis
12-

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
Bas1¢ flnanclal Ilabllltles
Basic financial liabilities. including creditors and bank loans are initially reGognised at
transaction price unless the arrangemenl constitutes a financing transaction, where the debt
instrument is measured at the present value ofthe future receipts discounted at a market rate
of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate
method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are
discharged or ¢an¢elled.
Taxation
Income and gains are exempt from taxation as they are received and applied for charitable
purposes only. The charitable company benefits from various exemptions from taxation
afforded by tax legislation and are not liable to corporation tax on inwme or gains falling within
those exemptions.
Critical accountlng estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities
that are not readily apparent from other sources. The estimates and associated assumptions
are based on historical experienGe and other factors that are considered to be relevant. Actual
results may differ from Ihesa estimates. The estimates and underlying assumptions are
reviewed on an on-going basis. Revisions to accounting estimates are reGognised in the
period in which the estimate is revised where the revision affects only that period, or in the
period of the revision and future periods where the revision affects both currenl and future
periods.
3. Income and endowments from:
Unrestricted Restricted
Funds
Funds
2024
2024
Total
Funds
2024
Total
Funds
2023
a. Donations and legacies
Donations
General grants
Donation from Merseyside Law
Centre "the compan￿,
470
22,000
470
22,000
1,184
20,000
106,321
22,470
22,470
127,505
Donations and legacies income for 2023 related wholly to unrestricted fund.
13

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ST
Unrestricted Restrlcted
Funds
Funds
2024
2024
Total
Funds
2024
Total
Funds
2023
b. Charitable activities
Access to Justice Foundation
Albert Hunt Trust
Big Help Project
Clothworkers Foundation
Contract
Desk rental income
John Moores Foundation
Law Centre Ne￿Ork
LCVS Community Impact
Fund
Legal Education Foundation
149,419 149,419
7,000
7,000
33,880
10,000
6,000
102,327
4,980
203,207
203,207
8.000
8,000
15,000
3,240
3,240
(SM)
10,083
Legal Education Foundation
(JFF)
Legal Service income
Liverpool City Council
Community Recourse Grant
Mayoral Neighbourhood Fund
National Lottery Awards for
20,164
24,364
35.731
35,731
25,000
25,000
12,500
10,000
9,770
National Lottery Community
Fund
Our Liverpool
Room hire
Sam and Bella Sebba
Charitable Foundation
Steve Morgan Foundation
55,524
55,524
12,500
6,250
40,000
26,450
1.250
1,250
40,000
27,319
40,000
27,319
240,188
315,502 555,690
344,268
Income from charitable activities in 2023 comprised £137,921 for unrestricted funds and
£206,347 related to restricted funds.
Investments
Bank interest
640
640
105
Investments income for 2023 related wholly to unrestricted fund.
d. Other income
HMRC interest income
129
129
Other income for 2023 related wholly to unrestricted fund.
14

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
4. Expenditure on charitable actlvltles
Direct Support &
Charitable Governance
Expenditure
Costs
Total
Total
2024
2023
To provide legal services
238,276
164,707
402,983 291,434
a. Analysed as follows-
2024
2023
Direct charitable expenditure..
Staff salaries costs
Pension
Interpreters, court fees
Equipment
Subscriptions
Clients, paymenls
Room hire
Volunteer expenses
Travel and subsislence costs
194,683
5,431
20,823
3,107
10,448
3,000
230
346
208
136,028
3,626
17,250
643
8,721
3,075
238,276
169,343
Support & Governance costs..
Staff salaries costs
Pension
Recruitment
Computer support and software
Consultancy and professional fees
Donation
Building running costs
Insurance
Office costs
Sundry
Training
Archiving
DBS fees
Refreshments
HMRC charges
Bank charges
Loss on disposal of fixed assets
Accountancy fees
Depreciation charge
115,480
2,865
347
8,212
2,667
90
18,522
2,106
2,557
1,680
5,725
101
392
369
817
87
17
1,595
1,078
80,028
2,145
8,073
2.592
16,533
980
5,527
1,226
2,869
80
1,530
508
164,707
122,091
Total expenditure on charitable
activities
402.983
291,434
15

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
£229,752 (2023- £171.520) of the above expenditure relates to restricted funding.
b. Staff Costs
2024
2023
Gross salaries and wages
Social security costs
Pension Costs
289,667
20,496
8,296
204,306
11,750
5,771
318.459
221,827
c. Particulars of employees:
The average number of employees during the period was 10.00 (2023.. 9.92), and
calculated on Ihe basis of full-time equivalenls, was as follows:
2024
11.0
2023
10.8
Charitable aclivities
No employee received emoluments of more Ihan £60,000 during Ihe year {2023'. Nil).
The Trustees, being also the Directors of the Company, are not remunerated for their
services and are not included in the above number of employees.
No out-of-pocket expenses were reimbursed to trustees in the year.
5. Tanglble fixed assets
Computer
Equipment
Fixtures and
Flttlngs
Total
Cost
Balance at 1 st April 2023
Additions
Disposal
3,361
2,538
5,899
(26)
(26)
Balance at 318t March 2024
3,335
2,538
5,873
Accumulated Depreciation
Balance at 1st April 2023
Charge for the year
Disposal
466
579
(9)
42
499
508
1,078
(9)
Balanco at 31" March 2024
1,036
541
1,577
Net Book Value at 31st March 2024
2,299
1,997
4,296
st
Net Book Value at 31 March 2023
2,895
2,496
5,391
16-

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
6. Debtors
2024
2023
Work in progress
Prepayments
Other Debtors
52,456
516
48,576
43,582
4,320
101,548
47,902
7. Creditors: amounts falling due within one year
2024
2023
Creditors and Accruals
Other Creditors
VAT
Taxation and social security
Pension
2,344
1,200
1,532
15,206
3,191
2,337
14,630
3,993
23,473
20,960
8. c￿dItOrs. amounts falling due more than one year
2024
2023
Other Creditors
53,422
54,622
Other creditors consist of Legal Aid overpayment being repaid £1.200 per year.
17-

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ST
9. Analysls of net assets between funds
Tanglble
Flxed Assets
Net Current Creditors
Assets due more
than one
year
Total
2024
Unrestricted Funds
General Fund
4,296
167,252
(53,422)
118.126
Designated
Justice Together Trainee
Welfare Benefits Post
Dovecot Justice Hub
37,687
40.000
40,000
37,687
40,000
40,000
4,296
284,939
153,422)
235.813
Restricted Funds
Access to Justice Foundation
John Moores Foundation
LCVS Community Impact Fund
National Lottery Awards for All
Sam and Bella Sebba
Charitable Foundation
91,201
667
1,382
7,327
20,000
91,201
667
1,382
7.327
20,000
120,577
120,577
Total Funds
4,296
405,516
(53,422)
356,390
Tangible
Fixed Assets
Net Current Creditors
Assets due more
than one
year
Total
2023
un￿strICted Funds
General Fund
5,391
194,848
(54,622)
145,617
Restrlcted Funds
Law Centre Ne￿Ork
National Lottery Awards for All
Sam and Bella Sebba
Charitable Foundation
7.500
7,327
20,000
7,500
7.327
20,000
34,827
34,827
Total Funds
5,391
229,675
(54,622)
180,444
18

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
lo.un￿$trICted Funds
Movements in the year
Reserves at Income Expenditure
Beginning
of year
2024
Transfer Reserves
between
at end of
funds
year
General Fund
109,410 218,443
{129,727J (80,000)
118,126
Designated
Justice Together
Trainee
Welfare Benefits Post
Dovecot Justice Hub
36,207
44,984
(43,504)
37,687
40,000
40,000
40.000
40,000
145,617 263,427
{173.231)
235,813
Movements in the year
Income Expenditure
2023
Reserrfes at
Beglnning of year
Reserves
at end of
year
General Fund
269,031
(123,414)
145,617
General Fund is used to finance the charitable company's general activities as outlined in
the Trustees, Report.
Designated Funds - Set aside for new trainee a new employee and new project due to start
in year end 2025
19

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
11.Restricted Funds
Movements in the year
2024
Reserves at
Beginnlng
of year
Reserves
at end of
year
Income
Expenditure
Access to Juslice Foundation
Albert Hunt Trust
John Moores Foundation
Law Centre Network
LCVS Community Impact Fund
Liverpool City Council Community
Recourse Grant
National Lottery Awards for All
National Lottery Community Fund
Sam and Bella Sebba Charitable
Foundation
Steve Morgan Foundation
149,419
7,000
8,000
(58,218)
(7,000)
(7,333)
(7,500>
(1,858)
(25,000)
91,201
667
7,500
3,240
25,000
1,382
7,327
7,327
55,524
40,000
27,319
(55,524)
(40,000)
(27,319)
20,000
20,000
34,827
315,502
(229,752)
120,577
Movements In the year
2023
Reserves at
Beginning
of year
Reserves
at end of
year
Income
Expendlture
Access to Justice Foundation
Big Help Project
Clothworkers Foundation
Law Centre Network
Legal Education Foundation (SM)
Legal Education Foundation (JFF)
Liverpool City Council Community
Recourse Grant
Mayoral Neighbourhood Fund
National Lottery Awards for All
Our Liverpool
Sam and Bella Sebba Charitsble
Foundation
Steve Morgan Foundation
33,880
10,000
6,000
15,000
10,083
20,164
12,500
10,000
9,770
12,500
40,000
26,450
133,880)
(10,000)
(6,000)
(7,500)
(10,083)
(20,164)
(12.500)
(10,000)
(2,443)
(12,500)
(20,000)
(26,450)
7,500
7,327
20,000
206,347
(171,520)
34,827
These are monies given to the charilable company to be spent at the discretion of the Board
of Trustees for specific charitable purposes.
Access to Justice Foundation - Contribution towards social welfare advice and specialist
legal welfare advice
-20-

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ST
Albert Hunt Trust - Contribution towards advice service
Big Help Project- Contribution towards immigration advice
Clothworkers Foundation - Contribution towards the upgrade of the office furniture.
John Moores Foundation - Contribution towards essential computer support
Law Centre Network - Contribution towards advice service
LCVS Communlty Impact Fund - Contribution towards laptops for volunteers and new
office space
Legal Education Foundation (SM) - Contribution towards soliGltors' salary and oncosts
Legal Education Foundation (JFF) - Contribution towards trainee solicitors, salary and
oncosts
Liverpool City Council Community Recourse Grant - Contribution towards advice service
Mayoral Neighbourhood Fund - Contribution towards services in Dovecot
National Lottery Awards for All - Contribution toward multilingual translation services.
National Lottery Community Fund - Contribution toward cost of living project
Our Liverpool - Contribution towards support for people seeking asylum, refugees and
vulnerable migrants.
Sam and Bella Sebba Charitable Foundation - Contribution towards immigration advice
Steve Morgan Foundation - Contribution towards an assessment and triage worker in the
Dovecot office.
12. Lease Commitments
Merseyside Law Centre has a lease agreement with Kuumba Imani Millennium Centre
Limited for three years for the period of 1st March 2023 to 28th February 2026.
2024
2023
Due 1 year
Due 1 to 2 years
15,260
15,260
15,260
30,520
30,520
45,780
13.Contingenl Llabilities
The Charitable Company did not have any contingent liabilities at 3181 March 2024 and 31$t
March 2023.
14.Related Party Transactions
There were no material related party transactions during the year which require disclosure.
15. Guarantees
As at 3151 March 2024. 5 members had given a guarantee of £10 each in the event of the
charitable company winding-up. total.. £50. {2023.' 6 Members £60)
21

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
16. Cash generated from operations
2024
2023
Surplus for the year
175,946
180.444
Adjustments for:
Depreciation
Loss on disposal of tsngible fixed asset
1.078
17
508
Movements in working capital:
(Increase}Idecrease in debtors
Increasel(decrease) in creditors
Increasel(decrease) in creditors due more than
one year
(53,646)
2,513
(47,902)
20,960
(1,200)
54,622
Cash generated from operatlons
124,708
208,632
-22-