MERSEYSIDE LAW
CENTRE LIMITED
ANNUAL REPORT &
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31ST MARCH 2025
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
10
Statement of Financial Activities
Balance Sheet
12
Notes to the Financial Statements
13

MERSEYSIDE LAW CENTRE LIMITED
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025
The trustees are pleased to present their report for the year ended 31st March 2025.
The financial statements have been prepared in accordance with the charity's trust deed, the
Charities A¢t 2011 and Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable to charities preparing their accounts in accordan￿ 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 Charitsble company are: the relief of poverty, suffering and distress among
persons resident studying or working in Merseyside and the surrounding areas by
a) providing them with legal SeNi￿S which they could not otherwise obtain because of the lack of
means
b) educating them on their legal rights and responsibilities and on the operation of the law and
legal systems.
Public Benefit statement
The trustees confirm 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, assistan￿ and representation with housing, homelessness, immigration and asylum and
welfare benefits.
ACHIEVEMENTS AND PERFORMANCE
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 residents of Liverpool,
Knowsley, St Helens, Seflon, and Wirral during the last year. The advice and support provided
by Merseyside Law Centre {MLC) has lrfe 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 faced with multiple and complex issues.
Achievements
During April 2024 to March 2025, we have..
Dealt with 2,255 enquiries.
Opened 491 new housing cases.
Opened 139 new welfare benefits cases.
Opened 10 immigration cases.
Achieved £799,315 in financial gains for clients (including one-off payments and
ongoinglannual amounts).
Our Clients
From the data that we have collected during the reporting period, we can identify that-
42 % of our clients were female and 360/0 were male {unspecifiedlprefer not to say 22 % ).
For those clients that reported their age, the majority {88010) are aged between 25 and 64
years old, with 35 10 44 {26 % ) and 45 to 54 (230/0) being the most common ages within
this wider grouping.

MERSEYSIDE LAW CENTRE LIMITED
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025
100/0 are disabled and 90 % non-disabled.
Of those that described their ethnicity 80/0 are ofAsian ethnicity, 9 % are Black, 2 % Mixed,
80h describe themselves as other and 73 % are White.
The majority of our enquirers and clients are from Liverpool and the rest of Merseyside..
Liverpool- 70.7%
Knowsley- 6.10
St Helens- 4.3 %
Sefton - 3.20/0
Wirral_ 7.7%
Other locations outside area of benefrt- 80
Housing
Housing enquiries are by far the largest type of enquiries and cases that we deal with, at 51% of
all enquiries and 770/0 of all new cases opened.
With both a Legal Aid contractand HLPAS delivery, as well as drop-ins, and a web-based enquiry
fonn, there are a range of ways for clients to a¢¢ess our housing advice services. Due to stsff
capacity, we can't deal wtth all housing enquiTies, but despite this, we make a significant impact
on our clients. lives in¢luding'.
Outcome
Number cllents
Homelessness delayed
83
Homelessness prevented I remained 166
in propety
TOTAL
249
Case study - Dave's Story
Dave was living in a one-bedroom flat in a House of Multiple Occupation IHMO) with his two
young children, who had recently moved in with him on a full-time basis. The property not only
lacked adequate space but was also in disrepair, resulting in cold and damp conditions.
An improvement noti￿ had been issued to the landlord, who made some attempts at fixing the
situation. however, these efforts did not work. The overall environment was adversely affecting
both the mental and physical health of the client and his children.
Dave told us that he had submitted a homelessness application several months before. Despite
making nearly daily inquiries with the council, he had yet to receive a response or a decision
regarding his application. After taking on his case and reviewing all of the information we issued
a letter before action, indicating our intention to the council to pursue an investigation of the case.
Within Iwo weeks, Dave contacted us to tell us that he had been offered a three-bedroom house.
Dave was very grateful for the advice he'd got from us and said..
"It's as though my life is starting all over again for the better."
Welfare Benefits
Welfare benefit enquiries make up 15 % of all enquiries and 220kn of all new Cases opened.
With the addition of a Welfare Team Lead post in March 2024, and the appointment of an over
65's ¢aseworker in September 2024 (funded by Independent Age), the number ofwelfare cases
has risen from 55 in 2023-24 to 149 in 2024-25.

MERSEYSIDE LAW CENTRE LIMITED
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025
Through the welfare benefits advi￿ provided 70+ clrents have received financial gains that
include one off and ongoinglannual benefit awards.
Case study - Sarah's Story
Sarah is married with a young family. She has been grappling with debilitating illnesses for over
o years. Although she has a professional background that has a substantial earning potential,
due to her illnesses, her working life has been affected. Sarah did have support from her work
colleagues to make some necessary workplace adjustments, but due to her ongoing illnesses,
Sarah needed to reduce her working hours.
Sarah's health challenges continued to the point where she was no longer able to do basic tasks.
such as cooking for her family and taking her children to and from school. Because of this,
Sarah's husband had to ￿duce his working hours to care for both her and their children. The
financial strain that resulted from all of these changes was very stark. They had gone from both
working and being reasonably financially stable to being reliant on foodbanks.
As part of our support, we prepared a written submission and presented the relevant appeal
documents. Our attendance at the tribunal was instrumental in Sarah being awarded standard
daily living and enhanced mobility support. This represented a significant increase in her
benefits, elevating her weekw support from £26.90 to £140, along with an additional annual
benefit of £5,881.20.
Immlgration
Ouring 2022123 Merseyside Law Centre began a journey to develop immigration advi￿ as a
new area of delivery. Working in partnership with Greater Manchester Immigration Aid Unit
(GMIAU) and as part of the Justice Together Initiative funding programme, MLC gained funding
to develop the service. Following the appointment of an experienced immigration Solicitor in
February 2023, wewere able to applyfor a Legal Aid contract in Immigration and started delivery.
With a Trainee Solicitor assisting in the delivery of immigration advice, we were able to deliver a
much-needed area of advice, especially once we had moved to our new premises in Toxteth.
Following the loss of our senior immigration solicitor, we continued lo deliver the service working
with GMIAU who supeNised the work of the Trainee Solicitor. In November 2024 our Trainee
Solicitor qualified but decided to leave the organisalion to take up a post with a commercial
solicitors firm. Since then, existing open immigration cases have been undertaken by staff from
GMIAU. We have suspended the Legal Aid contract and worked to try and recruit immigration
staff - both at solicitor and caseworker levels but have been unsuc￿$sfU1. For the remainder of
the financial year, we have not been able to deliver immigration advice, forwhich there is a huge
gap in provision in the City.
staffing Changes during 2024 - 2025
New CEO
In 2024 the Board of Trustees agreed to create a CEO post for the organisation, which would
release the Head of Legal Practice (HOLP) from the Director role, enabling her to focus on legal
advice planning and delivery for the organisation, supervision of Trainee Solicitors, as well as
her own caseload.
Our new CEO started in August 2024 and as a non-advice pra¢tising CEO with over 30 years,
experience of working in the voluntary sector, she has brought a range of skills and experience,
including senior management, fundraising, governan￿ and charity law and compliance, that has
been very beneficial to the organisation.

MERSEYSIDE LAW CENTRE LIMITED
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025
Fundraiser & Dats Analyst
Our Fundraising & Data Analyst, Dave Coe, very sadly passed away at the end of March 2025.
Dave was not only a popular, funny and chamiing person to work with, but also played a huge
role in the sustainability of the organisation. His suGGess at fundraising was instrumental in
helping the centre to grow, and he is very sorely missed.
We haven't recruited to the post, meaning existing staff have taken on the work of analysing
data, writing funder reports as well as identifying and responding to funding opportunities.
Operations Director
Our Operations Director moved to a newly created Finance Officer post in January 2025.
Originally part of the Operations Director role, the new Finan￿ OffI￿r post has enabled an even
greater focus on finance planning and record-keeping for the organisation. The retention of an
experienced member of staff has been very beneficial to the organisation, enabling continuity
and the sharing of information for a new operations staff member. Interim operations staffing
while a new Operations Manager post was recruited proved invaluable during the end of the
financial year.
Partnerships
Raise Advice
MLC don't deliver debt advice, so we work in partnership with raise Advice to facilitate debt
appointments for MLC Clients. During the yearwe have assisted 81 of our clients to access debt
advice on things like- applications for Breathing Spa￿, negotiating repayments, DROS and debts
written off.
West D8rby Centre for Soclal Justice
During the year we worked in partnership with lan Byme MP on the development of the West
Derby Centre for Social Justice. Launched in March 2025, the Centre provides a range of
different types of advice directed at the Dovecot community and surrounding areas in Liverpool.
A community on the fringe of the City, Dovecot is an area of deprivation, where residents are
often reluctant to seek advice if they need to travel to the city centre to access it. Partner
organisations delivering services from the Centre reco9nise the benefits of having outreach
services at the Centre, as they are able to meet with hard-to-reach clients.
Llverpool Access to Advice Network
MLC are an executive committee member of the Liverpool A¢¢ess to Advice Ne￿Ork ILATAN).
LATAN is the community of practice for Liverpool's free legal advice sector, providing activities,
resources and a focus for collaborative working. Made up of nearly 200 partner organisations
the network aims to help advice and support organisations to be better informed, work
collaboratively, provide a joint voi¢e in consultations on policy and practice, all to maximise the
effectiveness of a local free legal advice sector that has seen funding reduce and rising demand.
FINANCIAL REVIEW
Total income for the year was £525,198 (2024: £578,929) of which £327,264 {2024.' £315,502)
related to funding for projects upon which restrictions are placed.
Total expenditure for the year was £485,728 (2024.. £402,983) leaving a surplus for the year of
£39,470 (2024.. surplus £175,946).
At 31st March 2025 the charitable company's reserves stood at £395,860 (2024: £356,390) of
which £94,283 (2024= £120,577) represented restricted funds.

MERSEYSIDE LAW CENTRE LIMITED
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025
RISK ASSESSMENT
The trustees have conducted a review of the major risks to which the charity is exposed, and
systems have been established to mitigate those risks.
The Cost-of-Living crisis continues to be a factor for both the organisation and for our clients
staffing costs and utililies are increasing and the number of clients facing hardship is increasing.
2025 has presented the start of a difficult year for accessing funders - due to increasing costs
for charities, changing funder priorities and funding strategies, competition for funding has
increased constderably. Government policy to cut funding to local authorities continues to have
an extreme impact on the independent advice sector. Our risk management has focused on the
threat to our income streams and our planning for the future has been shaped around strategic
development that protects our core seNices 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 charty to maintain unrestricted funds, which are free rese￿eS at a level to
Cover redundancy provision and six months of running costs should no further funding be
re￿ived.
At the end of the financial year, unrestricted funds totalled £301,577 of which £3,437 is
represented by tangible assets, less designated funds £57,709. leaving surplus free unrestricted
reserves of £240,431. The charilable company requires £30,079 for redundancy provision
£66,085 for six months running, Costs, (total £96,164).
The trustees plan for the balance of the unrestricted resenfes 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 2025-26 we plan to continue our work towards sustainability. Our aim is not only to maintain
a sound financial footing, but to work lo meet the increasing challenges of the legal
advicelrepresentation needs of our community.
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 201h 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 detemine the rotation in which
any additional directors are to retire.
Trustee Induction and training
Truslees undertake an induction when they join the board, discuss their prospective role and
responsibilities with the Chair, the Director, and other key trustees. Any training is bespoken to this
role.

MERSEYSIDE LAW CENTRE LIMITED
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025
Organisation
The board of trustees administers the charty. The board normally meets every two months. The
Director is appointed by the trustees to manage the day-to￿aY 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
Trustees
S Cotter-Burgess
G A Moglione
M Weights
B Wenhvorth
M Wilson
(Resigned 121h De￿rnber 2024)
Secretary
Jcoe
E Reed
(Resigned 19th November 2024)
(Appointed 19th 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 on
half of the Board of Trustees
Weights- Trustee

MERSEYSIDE LAW CENTRE LIMITED
STATEMENT OF TRUSTEES, RESPONSIBILITIES
Company law 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 charitable company as at the balan￿ sheet
date and of its incoming resources and application of reSoUr￿s, including income and
expenditure, for the financial period. In preparing those financial statements, the trustees should
follow best practi￿ and..
select suitable accounting policies and then apply them consistently.,
obseNe 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 concern-,
state whether applicable accounting standards have been followed, subject to any material
departure disclosed and explained in the financial statements.
The Truslees are responsible for maintaining proper accounting records which disclose with
reasonable accuracy at any time the financial position of the char5table company and to enable
them to ensure that the financial statements comply with the Companies Act 2006. They are
also responsible for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
The financial statements have been prepared in ac¢ordan¢e 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 a¢¢ounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland published (FRS 102) {effective
1st January 2019).
By Order of the Board
M Welghts- Trustee
Kuumba Imani Millenium Centre
4 Princes Road
Liverpool, England
L8 1TH

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
MERSEYSIDE LAW CENTRE LIMITED
I report on the accounts of the charitable company for year ended
3151 March 2025, which are set out on pages 10 to 24.
The trustees {who are also the directors of the company for the
purposes of company law) are responsible for the preparation of the
accounts. The trustees Consider that an audit is not required for this
period under section 144(21 of the Charities Act 2011 (the 2011 Act)
and that an independent examination is needed.
It is my responsibility to..
examine the accounts under section 145 of the 2011 Act,
to follow the prO￿dureS laid down in the general Directions
given by the Charity Commission (under se¢tion 145(5){b) of
the 2011 Act, and
to state whether particular matters have come to my attention.
My examination was carried out in accordance with general
directions given by the Charity Commission.
An examination
includes a review of the accounting records kept by the charty and
a comparison of the accounts presented with those records. It also
includes consideration of any unusual items or disclosures in the
accounts, and seeking explanations from the trustees concerning
any such matters. The procedures undertaken do not provide all
the evidence that would be required in an audit, and consequently
no opinion is given as to whether the accounts present a 'true and
fair, view and the report is limited to those matters set out in the
statement below.
Res
ective
res
onsibilities of
trustees and examiner
Basis of inde
endent
6xaminerfs statement
In connection with my examination, no matter has come to my
attention-
(1) which gives me reasonable cause to believe that in, any
material respect, the requirements..
to keep accounting records in accordan￿ with section 386
of the Companies Act 2006; and
to prepare accounts which accord with the accounting
records and comply with the accounting requirements of
section 396 of the Companies Act 2006 and wtth the
methods and principles of the Statement of Recommended
Practice: Accounting and Reporling Charities
have not been met., or
(2) to which, in my opinion, attention should be drawn in order to
enable a proper understanding
of the accounts to be
reached.
Inde
endent examin8rfs
statement
Name:
Mrs Ying Huang
Relevant professional qualification or body.. ACCA
Address.. clo LCVS 151, Dale Street, Liverpool, L2 2AH
Dated..

MERSEYSIDE LAW CENTRE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES {INCLUDING INCOME & EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31ST MARCH 2025
Notes
Unrestrlcted Restricted
Funds
Funds
2025
2025
Total
Funds
2025
Total
Funds
2024
Income and endowments
from:
Donations and legacies
Charitable activities
Investments
Other income
3a
3b
3¢
3d
41,249
156,007
678
41,249
483,271
678
22,470
555,690
640
129
327,264
Total income
197,934
327,264
525.198 578,929
Expendlture on:
Charilable activities
132,170
353.558
485,728
402,983
Total expenditure
132,170
353,558
485.728
402,983
Net
incomel(expenditurel.
net movement in funds
65,764
126,294)
39.470 175,946
Total funds brought
forward
10,11
235,813
120,577
356,390
180,444
Total funds carried
forward
9-11
301,577
91,283
392,860 356,390
The notes on pages 13 to 24 form part of these accounts.
All the above amounts relate to continuing activities of the charitable company.
10-

MERSEYSIDE LAW CENTRE LIMITED
BALANCE SHEET AS AT 31ST MARCH 2025
Company Number 09882302
Notes
31st March 2025
31st March 2024
Flxed assets
Tangible fixed assets
5,652
4,296
Current assets
Debtors
Cash at bank and in hand
83,283
375,540
101,548
327,441
458,823
428,989
Current liabilities
Creditors.. amounts falling
due within one year
(16,393)
(23,473)
Net current assets
442,430
405,516
Net assets
448,082
409,812
Creditors: amounts falling due
after more than one year
(52,222)
(53,422)
Totsl ass8ts18ss current
Ilabilities
395,860
356,390
Funds:
Unrestricted funds
Restricted funds
9,10
9,11
301,577
94,283
235,813
120,577
395,860
356,390
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 the small companies, regime and in accordan¢e 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 to 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 responsibilty for
complying with the requirements of the Act with respect to accounting records and the
preparation of financial statements.
Approve
the Board on .
Oq ! ji l LO%f., and signed on their behalf by..
209
Weights- Trustee

MERSEYSIDE LAW CENTRE LIMITED
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST MARCH 2025
Notes
318t March 2025
31 It March 2024
Cash flows from operating activities
Cash generated from operations
16
50,535
124,708
Investing actlvltles
Purchase of tangible fixed assets
(2,436)
Net cash (used In) Investlng
activities
Net cash generated from financing
activities
Net increase in cash and cash
equivalents
48,099
124,708
Cash and cash equivalents at
beginning of year
327,441
202,733
Cash and cash equivalents at end of
year
327,441
375,540
Represented by:
318t March 2025
315t March 2024
Cash at bank and in hand
375,540
327,441
12-

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
1. Limited Llability
The charity is a company limited by guarantee without share capital. Each member's liability
is limited to £10.
2. Accountlng 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 102)
(effective 1st January 2019).
The accounts have been prepared under the historical cosl convention with items recognised
at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts are prepared in sterling, which is the functional currency ofthe charity. Monetary
amounts in these financial statements 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 the accounts, the trustees have a reasonable expectation that the
charitable Gompany 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 the charity's free reseNes available for the trustees to apply in
accordance with the charitable company's charitable objectives.
Restricted funds are subject to specific restrictive conditions imposed by the donor. All
restricted funds are accounted for as restricted income and expenditure for the purposes is
charged to the fund.
In¢ome 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 re￿1vable can be measured reliably.
Donations and legacies comprise ofdonations and general grants which are recognised in the
accounts when re￿ived, with the exception of known legacies which are accounled forwhen
their receipt is certain.
Income from charilable activilies is recognised on an accrual's basis except for grants
receivable, which are recognised.
Income from investment relates to bank interest received and is recognised when the amount
is certain. Income received on funds for a specific purpose is allocated to that fund were
material.

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
Exponditure recognltion
Liabilities are recognised as soon as there is a legal or constructive obligation committing the
charitable company to that expenditure, it is probable that settlement will be required and the
amount ofthe obligation can be measured reliably.
All expenditure is accounted for on an accrual basis. All expenses, including support costs
and governan￿ 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 charitabte company. Support and
governance costs relate to the management and operation of the organisation and also
compliance with constitutional and statutory requirements in producing the annual report.
These are dealt with in the Statement of Financial Activities when payment has been approved
by the charitable company.
Fixed Assets
Capitsl expenditure stated in the balance sheet at cost less accumulated depreciation.
Depreciation is provided to write off the cost of each asset over its expected useful life as
below..
Computer 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 with 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 chariws balance sheet when the charity becomes
party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, wrth the net amounts presented in the financial
statements, when there is a legally enforceable righl 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.
Bas1¢ financial 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 cost using the effective interest method unless the arrangement constitutes a
financing transaction, where 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.
200A reducing balance basis
200A reducing balance basis
14

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at
transaction price unless the arrangement constitutes a financing transaction, where the debt
instrument is measured at the present value of the 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.
Derecognltion of financial liabilities
Financial liabilities are derecognised when the charrty's contractual obligations expire or are
discharged or cancelled.
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 tsx legislation and are not liable to corporation tax on income or gains falling within
those exemptions.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the twstees 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 experience and other factors that are considered to be relevant. Actual
results may differ from these estimates. The estimates and underlying assumptions are
reviewed on an on-going basis. Revisions to accounting estimates are recognised 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 affeds both Current and future
periods.
3. Income and endowments from:
Unrestricted Restrictsd
Funds
Funds
2025
2025
Total
Funds
2025
Total
Funds
2024
a. Donatlons and legacies
Donations
General grants
2,236
39,013
2,236
39.013
470
22,000
41,249
41,249
22.470
Donations and legacies income for year end 2024 related wholly to unrestricted fund.
15-

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
Unrestricted Restricted
Funds
Funds
2025
2025
Total
Funds
2025
Total
Funds
2024
b. Charltsble activities
Access to Justice Foundation
Albert Hunt Trust
Contract and sales income
Independent Age
John Moores Foundation
LCVS Community Impact
Fund
Legal Education Foundation
Legal Service income
Liverpool City Council
Community Recourse Grant
National Lottery Communty
Fund
Our Liverpool
P H Holt Foundation
Room hire
Sam and Bella Sebba
CharFtable Foundation
Steve Morgan Foundation
168,428 168,428
8,000
8,000
156,007
42,131
10.000
149,419
7,000
203,207
156.007
42,131
10,000
8.000
3,240
5,000
5,000
35,731
12.500
12.500
25,000
55,524
46,192
7,500
46,192
7,500
1,250
40,000
27,319
27,513
27,513
156.007
327.264 483,271
555,690
Income from charitable activities for year end 2024 comprised £240,188 for unrestricted
funds and £315,502 related to restricted funds.
c. Investments
Bank interest
678
678
640
Investments income for year end 2024 related wholly to unrestricted fund.
d. Other income
HMRC interest income
129
Other income for year end 2024 related wholly to unrestricted fund.
16

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
4. Expenditure on charitsble actlvltles
Dlrect Support &
Charitable Governance
Expenditure
Costs
Total
Total
2025
2024
To provide legal services
249,038
238,690
485,728 402,983
. Analysed as follows..
2025
2024
Direct charitable expenditu￿..
staff salaries costs
Pension
Interpreters, court fees
Equipment
Subscriptions
Clients, payments
Room hire
Volunteer expenses
Travel and subsistence costs
214,629
5,565
9,524
4,835
13.619
194,683
5,431
20,823
3,107
10,448
3,000
230
346
208
810
56
249,038
238.276
17

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
2025
2024
Support & Govemance costs..
Staff salaries costs
Pension
Temporary staff
Recruitment
Computer support and software
Consultancy and professional
fees
Donation
Building running costs
Insurance
Office costs
Website costs
Sundry
Training
Archiving
DBS fees
Refreshments
HMRC charges
Bank charges
Loss on disposal of fixed
assets
Payroll fees
Accountancy fees
Depreciation charge
152,619
3,844
4,005
345
3,771
115,480
2,865
347
8,212
2,667
90
18,522
2,106
2,557
10,779
37,683
4,894
3,583
500
3,681
3,198
1,680
5,725
101
392
369
817
87
2,601
417
93
17
1,920
1,677
1,080
1,595
1,078
236,690
164,707
Total expenditure on
charitable activities
485,728
402,983
£353,55812024'. £229,752) of the above expenditure relates to restricted funding.
b. Staff Costs
2025
2024
Gross salaries and wages
Social security costs
Pension Costs
341,231
26,017
9,409
289,667
20,496
8,296
376,657
318,459
c. Particulars of employees:
The average number of employees during the period was 13 (2024.- 10), and calculated
on the basis of full-time equivalents, was as follows:
2025
10.65
2024
11.00
Charitable activities
18

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
No employee received emoluments of more than £60.000 during the year (2024.. 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
Flttings
Total
Cost
Balance at 1 sl April 2024
Additions
3.335
2,436
2,538
5,873
2,436
Balance at 31st March 2025
5,771
2,538
8,309
Accumulated Depreciation
Balance at 181 April 2024
Charge for the year
1,036
681
541
399
1,577
1,080
Balance at 31st March 2025
1,717
940
2,657
Net Book Value at 318t March 2025
4,054
1,598
5,652
Net Book Value at 31st March 2024
2.299
1,997
4,296
6. Debtors
2025
2024
Work in progress
Prepayments
Other Debtors
65,582
701
17,000
52.456
516
48,576
83,283
101,548
7. Creditors: amounts falllng due within one year
2025
2024
Creditors and Accruals
Other Creditors
VAT
Taxation and social security
Pension
5,613
1,200
1,003
6,960
1,617
2,344
1,200
1,532
15,206
3,191
16,393
23,473
19-

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
8. Creditors: amounts falling due more than one year
2025
2024
Other Creditors
52.222
53,422
other creditors consist of Legal Aid overpayment being repaid £1,200 per year.
9. Analysis of net assets between funds
Tanglble
Flxed Assets
Net Current Creditors
Assets due more
than one
year
Total
2025
Unrestricted Funds
General Fund
3,437
292,653
(52,222)
243,868
Designated
Justice Together Trainee
Welfare Benefits Post
42,709
15,000
42,709
15,000
3,437
350,362
{52,222)
301,577
Restricted Funds
Access to justi￿ Foundation
Albert Hunt Trust
Independent Age
John Moores Foundation
Legal Education Foundation
Our Liverpool
P H Holt Foundation
1,029
3,281
8,000
24,595
2,500
4,310
8,000
25,188
2,500
593
46,192
7,500
593
593
46,192
7,500
2,215
92,068
94,283
Total Funds
5,652
442,430
(52,222)
395,860
-20-

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
Tangible
Flxed Assets
Net Current Creditors
Assets due more
than one
year
Total
2024
Unrestrlcted 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
(53,422>
235,813
Restricted Funds
AC￿$$ 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
10. Unrestricted Funds
Movements in the year
Reserves at Income Expenditure
Beginning
of year
2025
Transfer Reserves
between
at end of
funds
year
General Fund
118,126 167,553
(106,811)
65,000
243,868
Designated
Justice Together
Trainee
Welfare Benefits Post
Dovecot Justice Hub
37.687
40,000
40,000
30,381
(25,359)
42,709
15,000
(25,000)
(40,000)
235,813 197,934
1132,170)
301,577
21

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
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
(129,727) (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
(173,2311
235,813
General Fund is used to finan￿ the charitable company's general activities as outlined in
the Trustees, Report.
Designated funds are set aside for new trainee a new employee and new project due to start
in year end 2025
Transfer of funds is the movement of the designated funds
11. Restricted Funds
Movements in the year
2025
Reserves at
Beginning
of year
Reserves
at end of
year
Income
Expenditure
Access to Justice Foundation
Albert Hunt Trust
Independent Age
John Moores Foundation
LCVS Community Impact Fund
Legal Education Foundations
Liverpool City Council Community
Recourse Grant
National Lottery Awards for All
Our Liverpool
P H Holt Foundation
Sam and Bella Sebba Charitable
Foundation
Steve Morgan Foundation
91,201
168,428
8,000
42,131
10,000
(255,319)
4,310
8,000
25,188
2,500
(16,943)
(8,167)
(1382)
(4,407)
(12,500)
(7,327)
667
1,382
5,000
12,500
593
7,327
46,192
7,500
46,192
7,500
20,000
{20,000)
{27,513)
27,513
120,577
327,264
1353,558)
94,283
-22-

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
Movements in the year
2024
Reserves at
Beginning
of year
Reserves
at end of
year
Income
Expenditure
Access to Justice Foundation
Albert Hunt Trust
John Moores Foundation
Law Centre Nelwork
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
These are monies given to the charitable 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
Albert Hunt Trust- Contribution towards advice service
Independent Age- Support older people in financial hardship advi
John Moores Foundation- Contribution towards essential computer support
Law Centre Network - Contribution towards advice seNice
LCVS Community Impact Fund- Contribution towards laptops for volunteers and new
office space
Legal Education Foundatlon- Contribution towards trainee solicitors, salary and oncosts
Liverpool City Council Community Recourse Grant- Contribution towards advi￿ service
National Lottery Awards for All- Contribution toward multilingual translation services.
National Lottery Communlty Fund - Contribution toward Cost-of-living project
Our Liverpool- Contribution towards support for people seeking asylum, refugees and
vulnerable migrants.
P H Holt Foundation- Contribution towards volunteer equipment
Sam and Bella Sebba Charitable Foundation - Contribution towards immigration advice
Steve Morgan Foundation - Contribution towards an assessment and triage worker in the
Dovecot office.
-23-

MERSEYSIDE LAW CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
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. Plus, Dovecot ma¢ for
one year for the period of 181 September 2024 to 315t August 2025.
2025
2024
Due 1 year
Due 1 to 2 years
22,260
15,260
15,260
22,260
30,520
13.Conting8nt Liabilities
The Charitable Company did not have any contingent liabilities at 31 $1 March 2025 and 31 St
March 2024.
14.Relatsd Party Transactions
There were no material related party transactions during the yearwhich require disclosure.
15.Guarantees
As at 31st March 2025, 5 members had given a guarantee of £10 each in the event ofthe
charitable company winding-up., total: £50. (2024: 5 Members £50)
16. Cash generated from operations
2025
2024
Surplus for the year
39.470
175,946
Adjustments for:
Depreciation
Loss on disposal of tangible fixed asset
1,080
1,078
Movements in working capital:
(Increase)Idecrease in debtors
Increasel{decrease} in creditors
Increasel{decrease) in creditors due more than
one year
18,265
(7,080)
(1,200)
(53,646)
2,513
(1,200)
Cash generated from operations
50,535
124,708
-24-