## **Trustees’ Annual Report for the period** **From Period start date:** 06/04/2023 **To Period end date:** 05/04/2024 **Charity name:** Legal Afghan Working Group **Charity registration number:** 1199677 ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|**For the public benefit, to advance the**
**education and training of Afghan legal**
**professionals who have been re-settled**
**as refugees in the UK as part of a UK**
**government scheme such as Afghan**
**Relocations and Assistance Policy**
**(ARAP) or Afghan Citizens Resettlement**
**Scheme (ACRS) and who are in need, in**
**order to advance them in life and assist**
**them in adapting to a new community.**| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|
**Regular English lessons**

**Online lectures and in-person events**
**for community building, networking,**
**professional skills and preparing**
**beneficiaries for working in**
**professional environments in the UK.**| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|**LAWG trustees have had regard to the**
**guidance issued by the Charity**
**Commission on public benefit.**| ## **Additional information (optional)** You may choose to include further statements where relevant about: ||
SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|**n/a – LAWG did not make any grants in**
**this period.**| |Policy on social investment
including program related
investment|Para 1.38|**n/a**| |Contribution made by||| |volunteers|Para 1.38|| |---|---|---| |Other||**n/a**| ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|**LAWG has provided two 3-hour English**
**lessons a week (using a registered and**
**well regarded English language**
**teaching college) to two groups of**
**beneficiaries (one beginners’ group and**
**one intermediate’ group). These regular**
**classes have enabled all beneficiaries to**
**learn and improve their English which is**
**key to them settling in the UK and**
**navigating their new environments,**
**following often difficult and dangerous**
**journeys to the UK. The regularity and**
**frequency of the sessions LAW-G**
**provides has enabled the group and**
**create an important community for the**
**beneficiaries as they adapt to their new**
**lives in the UK and mange living with**
**the impacts of leaving their homes,**
**jobs, families and friends, and the**
**plights of those loved ones who**
**remained.**
**The online lectures and in-person**
**events have provided further**
**opportunities for beneficiaries to build**
**their community. The lectures and**
**events have also ensured ongoing**
**intellectual stimulation for beneficiaries**
**during a period in which work was not**
**possible which was particularly**
**important for this group who left full,**
**demanding careers suddenly. They have**
**also provided a baseline understanding**
**of English law and UK workplace**
**culture, which is enabling beneficiaries**
**to decide whether to pursue law or other**
**careers in the UK and practical support**
**in applying for and securing jobs.**| ## **Additional information (optional)** You may choose to include further statements where relevant about: |Achievements against
objectives set|Para 1.41| |---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|| |---|---|---| |Investment performance
against objectives|Para 1.41|| |Other||| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|**LAW-G ended the period with reserves**
**of £35,815, with a surplus of £119 over**
**the year (2023: reserves of £35,696).**
**In the next financial year, it is expected**
**that fundraising will be more**
**challenging as the plight of our**
**beneficiaries becomes less visible to**
**donors.**
**However, given the current levels of**
**reserves and the trustees’ fundraising**
**efforts to date, we are confident that**
**with prudent financial management**
**LAW-G will be able to provide services**
**to beneficiaries.**| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**Reserves are held in anticipation of**
**fundraising becoming increasingly**
**difficult over time, as public concern**
**about the plight of Afghan refugees**
**diminishes over time due to other more**
**recent refugee crises. These reserves**
**will ensure LAWG’s ability to continue**
**providing a core service (English**
**lessons), professional skills**
**development, in-person events and**
**potentially make grants to individual**
**beneficiaries in the future where there is**
**a demonstrable benefit to be achieved in**
**line with LAW-G's charitable objectives.**| |Amount of reserves held|Para 1.22|**TBC**| |Reasons for holding zero
reserves|Para 1.22|**n/a**| |Details of fund materially in
deficit|Para 1.24|**n/a**| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**n/a**| ## **Additional information (optional)** You may choose to include further statements where relevant about: **Individual donations** The charity’s principal sources of funds (including Para 1.47 any fundraising) **No investment policy** Investment policy and objectives including any Para 1.46 social investment policy adopted  **Fundraising becoming more challenging as the plight of our** |A description of the principal
risks facing the charity|Para 1.46|**beneficiary population is**
**‘overtaken’ by other crises and**
**causes.**

**The possibility of our beneficiary**
**pool growing and exceeding our**
**management capacity and/or**
**funds.**| |---|---|---| |Other||**n/a**| ## **Structure, Governance and Management** |Description of charity’s
trusts:||**n/a**| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|**CIO Foundation Constitution**| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|**CIO**| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|**The Charity does not operate a policy on**
**trustee selection. The original trustees**
**were selected based on their individual**
**suitability and attributes - those who**
**had experience working in Afghanistan,**
**legal professionals, academics,**
**individuals with commercial**
**backgrounds, civil servants and**
**individuals with experience of running**
**charities. New trustees are invited to**
**join the board through a vote at a**
**general meeting of the trustees.**| ## **Additional information (optional)** ## You may choose to include further statements where relevant about: Policies and procedures adopted for the induction Para 1.51 and training of trustees The charity’s organisational structure and any wider Para 1.51 network with which the charity works Relationship with any related Para 1.51 parties Other ## **Reference and Administrative details** |Charity name|Legal Afghan Working Group| |---|---| |Other name the charity uses|LAWG| |Registered charitynumber|1199677| Charity’s principal address 24 Tredegar Square, London, E3 5AG ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Edward Orr MBE|Chair||| ||Professor Sean
Daniel Michael
McConville LLD,
JP|Trustee||| ||Maria Frances
Witchell|Trustee||| ||Heather Ann
Mitchell|Trustee||| ||Emma Corfield|Trustee||| ||Roger Coventry|Trustee||| ||Frances Ridout|Trustee||| ||Jemma Withers|Trustee||| ||Fiona Alice Orr|Trustee|22/04/2024|| – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets n/a held in this capacity Name and objects of the n/a charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for n/a safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** **Type of Name Address adviser** **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details **Trustee Edward Orr MBE has a Companies House exemption from disclosure under section 243 of the Companies Act 2006 (ref qa1w-gfzf-gohe, or 227/22)** ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s) Full name(s)** Edward Charles Henry Orr **Position (eg Secretary,** Chair **Chair, etc)** **Date** **19/03/2025** **REGISTERED CHARITY NUMBER: 1199677** ## **Trustees' Report and** ## **Unaudited Financial Statements for the Year Ended 5 April 2024** ## **for** ## **Legal Afghan Working Group** Stephenson Smart (East Anglia) Limited Chartered Accountants 22-26 King Street King's Lynn Norfolk PE30 1HJ **Legal Afghan Working Group** **Contents of the Financial Statements for the Year Ended 5 April 2024** **----- Start of picture text -----**
Page
Trustees' Report 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 9
Detailed Statement of Financial Activities 10
**----- End of picture text -----**
**Legal Afghan Working Group** **Trustees' Report for the Year Ended 5 April 2024** The trustees present their report with the financial statements of the charity for the period 15 July 2022 to 5 April 2023. The trustees have adopted the provisions of 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 (FRS 102). ## **Objectives and activities** ## **Objectives and aims** For the public benefit, to advance the education and training of Afghan legal professionals who have been re-settled as refugees in the UK as part of a UK government scheme such as Afghan Relocations and Assistance Policy (ARAP) or Afghan Citizens Resettlement Scheme (ACRS) and who are in need, in order to advance them in life and assist them in adapting to a new community. ## **Significant activities** - Regular English lessons (two 3-hour lessons per week) - Online lectures and seminars on English law - In-person events for community building, professional networking and preparing beneficiaries for working in professional environments in the UK ## **Achievement and performance** ## **Charitable activities** Legal Afghan Working Group (LAW-G) has provided two 3-hour English lessons a week (using a registered and well regarded English language teaching college) to beneficiaries. These regular classes have enabled all beneficiaries to learn and improve their English which is key to them settling in the UK and navigating their new environments, following often difficult and dangerous journeys to the UK. The regularity and frequency of the sessions LAW-G provides has enabled the group and create an important community for the beneficiaries as they adapt to their new lives in the UK and mange living with the impacts of leaving their homes, jobs, families and friends, and the plights of those loved ones who remained. The online lectures and in-person events have provided further opportunities for beneficiaries to build their community. The lectures and events have also ensured ongoing intellectual stimulation for beneficiaries during a period in which work was not possible. This was particularly important for this group who left full, demanding careers suddenly. They have also provided a baseline understanding of English law and UK workplace culture, which is enabling beneficiaries to decide whether to pursue law or other careers in the UK and practical support in applying for and securing jobs. ## **Financial review** ## **Financial position** LAW-G ended the period with reserves of £35,815, with a surplus of £119 over the year (2023: reserves of £35,696). In the next financial year, fundraising may be more challenging as the plight of our beneficiaries becomes less visible to donors. In addition, LAW-G is expanding services to a new cohort who require intensive English lessons which means costs will increase. However, given the current levels of reserves and the trustees' fundraising efforts to date, we are confident that with prudent financial management and a continued focus on fundraising we will be able to continue providing services to LAW-G's beneficiaries as planned. 1 **Legal Afghan Working Group** **Trustees' Report for the Year Ended 5 April 2024** ## **Financial review** ## **Reserves policy** Reserves are held in anticipation of fundraising becoming increasingly difficult over time, as public concern about the plight of Afghan refugees diminishes over time due to other more recent refugee crises. These reserves will ensure LAW-G's ability to continue providing a core service (English lessons) and make grants to individual beneficiaries in the future where there is a demonstrable benefit to be achieved in line with LAW-G's charitable objectives. ## **Structure, governance and management Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an incorporated charity (registered number: CE029735) ## **Risk management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ## **Principal future risks** - Fundraising becoming more challenging as the plight of our beneficiary population is 'overtaken' by other crises and causes. - The possibility of our beneficiary pool growing and exceeding our management capacity and/or funds. ## **Reference and administrative details** ## **Registered Charity number** 1199677 ## **Principal address** 58 Perryn Road London W3 7LX ## **Trustees** Mr E Orr Ms F Orr (appointed 22.4.2024) Mr R Coventry Ms J Withers Ms F Ridout Ms E Corfield Ms H A Mitchell Ms M F Witchell Professor S D M McConville LLP, JP ## **Independent Examiner** Stephenson Smart (East Anglia) Limited Chartered Accountants 22-26 King Street King's Lynn Norfolk PE30 1HJ 2 **Legal Afghan Working Group** **Trustees' Report for the Year Ended 5 April 2024** Approved by order of the board of trustees on 18 March 2025 and signed on its behalf by: Mr E Orr - Trustee 3 **Independent Examiner's Report to the Trustees of Legal Afghan Working Group** I report to the trustees on my examination of the accounts of Legal Afghan Working Group ('the charity') for the period ended 5 April 2023 which comprise the summary of receipts and payments and the statement of assets and liabilities. This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a 'true and fair' view and my report is limited to those specific matters set out in the independent examiner's statement. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - accounting records were not kept in respect of the charity as required by section 130 of the Act; or - the financial statements do not accord with those records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Dan Jastrzebski ACA CTA Stephenson Smart (East Anglia) Limited Chartered Accountants 22-26 King Street King's Lynn Norfolk PE30 1HJ 18 March 2025 4 **Legal Afghan Working Group** ## **Statement of Financial Activities for the Year Ended 5 April 2024** |**Notes**
**Income and endowments from**
Donations and legacies|**Period**
**15.7.22**
**Year ended**
**to**
**5.4.24**
**5.4.23**
**Unrestricted**
**fund**
**Total funds**
**£**
**£**
33,724
64,109| |---|---| |**Expenditure on**
Raising funds
**Charitable activities**
Charitable trading|1,150
-
32,455
28,413| |**Total**|33,605
28,413| |**NET INCOME**
**Reconciliation of funds**
Total funds brought forward|119
35,696
35,696
-| |**Total funds carried forward**|35,815
35,696| The notes form part of these financial statements 5 **Legal Afghan Working Group** ## **Balance Sheet** ## **5 April 2024** |**Notes**
**Current assets**
Cash at bank|**5.4.24**
**5.4.23**
**Unrestricted**
**fund**
**Total funds**
**£**
**£**
35,815
35,696| |---|---| |**Net current assets**|35,815
35,696| |**Total assets less current liabilities**|35,815
35,696| |**NET ASSETS**|35,815
35,696| |**Funds**
5
Unrestricted funds|35,815
35,696| |**Total funds**|35,815
35,696| The financial statements were approved by the Board of Trustees and authorised for issue on 18 March 2025 and were signed on its behalf by: Mr E Orr - Trustee The notes form part of these financial statements 6 **Legal Afghan Working Group** **Notes to the Financial Statements for the Year Ended 5 April 2024** ## **1. General information** The charity is a public benefit entity and a registered charity in England and Wales and is incorporated (registered number: CE029735). The address of the principal office is 58 Perryn Road, London, W3 7LX, England. ## **2. Accounting policies** ## **Basis of preparing the financial statements** These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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 (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. ## **Going concern** There are no material uncertainties about the charity's ability to continue. ## **Incoming resources and expenditure** All incoming resources and expenditure are included in the statement of financial activities under the receipts and payments basis. This basis has been applied as a result of the gross recorded income from donations received not exceeding the statutory limit and the charity not being an incorporated company under the Companies Act 2006. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements, if applicable. 7 **Legal Afghan Working Group** **Notes to the Financial Statements - continued for the Year Ended 5 April 2024** ## **3. Trustees' remuneration and benefits** There were no trustees' remuneration or other benefits for the year ended 5 April 2024 nor for the period ended 5 April 2023. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 5 April 2024 nor for the period ended 5 April 2023. ## **4. Comparatives for the statement of financial activities** |**Comparatives for the statement of financial activities**|| |---|---| |**Income and endowments from**
Donations and legacies|**Unrestricted**
**fund**
**£**
64,109| |**Expenditure on**
**Charitable activities**
Charitable trading|28,413| |**NET INCOME**|35,696| |**Total funds carried forward**|35,696| ## **5. Movement in funds** |**Movement in funds**||| |---|---|---| |**At 6.4.23**
**£**
**Unrestricted funds**
General fund
35,696|**Net**
**movement**
**in funds**
**£**
119|**At 5.4.24**
**£**
35,815| |**TOTAL FUNDS**
35,696|119|35,815| |Net movement in funds, included in the above are as follows:
**Incoming**
**resources**
**£**
**Unrestricted funds**
General fund
33,724|**Resources**
**expended**
**£**
(33,605)|**Movement**
**in funds**
**£**
119| |**TOTAL FUNDS**
33,724|(33,605)|119| 8 **Legal Afghan Working Group** **Notes to the Financial Statements - continued for the Year Ended 5 April 2024** ## **5. Movement in funds - continued** ## **Comparatives for movement in funds** |**Unrestricted funds**
General fund|**Net**
**movement**
**in funds**
**£**
35,696|**At 5.4.23**
**£**
35,696| |---|---|---| |**TOTAL FUNDS**|35,696|35,696| |Comparative net movement in funds, included in the above are as follows:
**Incoming**
**resources**
**£**
**Unrestricted funds**
General fund
64,109|**Resources**
**expended**
**£**
(28,413)|**Movement**
**in funds**
**£**
35,696| |**TOTAL FUNDS**
64,109|(28,413)|35,696| ## **6. Related party disclosures** There were no related party transactions for the year ended 5 April 2024. 9 **Legal Afghan Working Group** ## **Detailed Statement of Financial Activities for the Year Ended 5 April 2024** |**Year ended**
**5.4.24**
**£**
**Income and endowments**
**Donations and legacies**
Donations
33,724
**Total incoming resources**
33,724
**Expenditure**
**Raising donations and legacies**
Consultancy costs
1,150
**Charitable activities**
Lesson costs
29,326
Translation costs
1,328
30,654
**Support costs**
**Management**
Postage and stationery
26
Sundries
1,775
1,801
Total resources expended
33,605
**Net income**
119|**Period**
**15.7.22**
**to**
**5.4.23**
**£**
64,109
64,109
-
22,290
5,808
28,098
95
220
315
28,413
35,696| |---|---| This page does not form part of the statutory financial statements 10 **REGISTERED CHARITY NUMBER: 1199677** ## **Trustees' Report and** ## **Unaudited Financial Statements for the Year Ended 5 April 2024** ## **for** ## **Legal Afghan Working Group** Stephenson Smart (East Anglia) Limited Chartered Accountants 22-26 King Street King's Lynn Norfolk PE30 1HJ **Legal Afghan Working Group** **Contents of the Financial Statements for the Year Ended 5 April 2024** **----- Start of picture text -----**
Page
Trustees' Report 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 9
Detailed Statement of Financial Activities 10
**----- End of picture text -----**
**Legal Afghan Working Group** **Trustees' Report for the Year Ended 5 April 2024** The trustees present their report with the financial statements of the charity for the period 15 July 2022 to 5 April 2023. The trustees have adopted the provisions of 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 (FRS 102). ## **Objectives and activities** ## **Objectives and aims** For the public benefit, to advance the education and training of Afghan legal professionals who have been re-settled as refugees in the UK as part of a UK government scheme such as Afghan Relocations and Assistance Policy (ARAP) or Afghan Citizens Resettlement Scheme (ACRS) and who are in need, in order to advance them in life and assist them in adapting to a new community. ## **Significant activities** - Regular English lessons (two 3-hour lessons per week) - Online lectures and seminars on English law - In-person events for community building, professional networking and preparing beneficiaries for working in professional environments in the UK ## **Achievement and performance** ## **Charitable activities** Legal Afghan Working Group (LAW-G) has provided two 3-hour English lessons a week (using a registered and well regarded English language teaching college) to beneficiaries. These regular classes have enabled all beneficiaries to learn and improve their English which is key to them settling in the UK and navigating their new environments, following often difficult and dangerous journeys to the UK. The regularity and frequency of the sessions LAW-G provides has enabled the group and create an important community for the beneficiaries as they adapt to their new lives in the UK and mange living with the impacts of leaving their homes, jobs, families and friends, and the plights of those loved ones who remained. The online lectures and in-person events have provided further opportunities for beneficiaries to build their community. The lectures and events have also ensured ongoing intellectual stimulation for beneficiaries during a period in which work was not possible. This was particularly important for this group who left full, demanding careers suddenly. They have also provided a baseline understanding of English law and UK workplace culture, which is enabling beneficiaries to decide whether to pursue law or other careers in the UK and practical support in applying for and securing jobs. ## **Financial review** ## **Financial position** LAW-G ended the period with reserves of £35,815, with a surplus of £119 over the year (2023: reserves of £35,696). In the next financial year, fundraising may be more challenging as the plight of our beneficiaries becomes less visible to donors. In addition, LAW-G is expanding services to a new cohort who require intensive English lessons which means costs will increase. However, given the current levels of reserves and the trustees' fundraising efforts to date, we are confident that with prudent financial management and a continued focus on fundraising we will be able to continue providing services to LAW-G's beneficiaries as planned. 1 **Legal Afghan Working Group** **Trustees' Report for the Year Ended 5 April 2024** ## **Financial review** ## **Reserves policy** Reserves are held in anticipation of fundraising becoming increasingly difficult over time, as public concern about the plight of Afghan refugees diminishes over time due to other more recent refugee crises. These reserves will ensure LAW-G's ability to continue providing a core service (English lessons) and make grants to individual beneficiaries in the future where there is a demonstrable benefit to be achieved in line with LAW-G's charitable objectives. ## **Structure, governance and management Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an incorporated charity (registered number: CE029735) ## **Risk management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ## **Principal future risks** - Fundraising becoming more challenging as the plight of our beneficiary population is 'overtaken' by other crises and causes. - The possibility of our beneficiary pool growing and exceeding our management capacity and/or funds. ## **Reference and administrative details** ## **Registered Charity number** 1199677 ## **Principal address** 58 Perryn Road London W3 7LX ## **Trustees** Mr E Orr Ms F Orr (appointed 22.4.2024) Mr R Coventry Ms J Withers Ms F Ridout Ms E Corfield Ms H A Mitchell Ms M F Witchell Professor S D M McConville LLP, JP ## **Independent Examiner** Stephenson Smart (East Anglia) Limited Chartered Accountants 22-26 King Street King's Lynn Norfolk PE30 1HJ 2 **Legal Afghan Working Group** **Trustees' Report for the Year Ended 5 April 2024** Approved by order of the board of trustees on 18 March 2025 and signed on its behalf by: Mr E Orr - Trustee 3 **Independent Examiner's Report to the Trustees of Legal Afghan Working Group** I report to the trustees on my examination of the accounts of Legal Afghan Working Group ('the charity') for the period ended 5 April 2023 which comprise the summary of receipts and payments and the statement of assets and liabilities. This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a 'true and fair' view and my report is limited to those specific matters set out in the independent examiner's statement. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - accounting records were not kept in respect of the charity as required by section 130 of the Act; or - the financial statements do not accord with those records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Dan Jastrzebski ACA CTA Stephenson Smart (East Anglia) Limited Chartered Accountants 22-26 King Street King's Lynn Norfolk PE30 1HJ 18 March 2025 4 **Legal Afghan Working Group** ## **Statement of Financial Activities for the Year Ended 5 April 2024** |**Notes**
**Income and endowments from**
Donations and legacies|**Period**
**15.7.22**
**Year ended**
**to**
**5.4.24**
**5.4.23**
**Unrestricted**
**fund**
**Total funds**
**£**
**£**
33,724
64,109| |---|---| |**Expenditure on**
Raising funds
**Charitable activities**
Charitable trading|1,150
-
32,455
28,413| |**Total**|33,605
28,413| |**NET INCOME**
**Reconciliation of funds**
Total funds brought forward|119
35,696
35,696
-| |**Total funds carried forward**|35,815
35,696| The notes form part of these financial statements 5 **Legal Afghan Working Group** ## **Balance Sheet** ## **5 April 2024** |**Notes**
**Current assets**
Cash at bank|**5.4.24**
**5.4.23**
**Unrestricted**
**fund**
**Total funds**
**£**
**£**
35,815
35,696| |---|---| |**Net current assets**|35,815
35,696| |**Total assets less current liabilities**|35,815
35,696| |**NET ASSETS**|35,815
35,696| |**Funds**
5
Unrestricted funds|35,815
35,696| |**Total funds**|35,815
35,696| The financial statements were approved by the Board of Trustees and authorised for issue on 18 March 2025 and were signed on its behalf by: Mr E Orr - Trustee The notes form part of these financial statements 6 **Legal Afghan Working Group** **Notes to the Financial Statements for the Year Ended 5 April 2024** ## **1. General information** The charity is a public benefit entity and a registered charity in England and Wales and is incorporated (registered number: CE029735). The address of the principal office is 58 Perryn Road, London, W3 7LX, England. ## **2. Accounting policies** ## **Basis of preparing the financial statements** These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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 (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. ## **Going concern** There are no material uncertainties about the charity's ability to continue. ## **Incoming resources and expenditure** All incoming resources and expenditure are included in the statement of financial activities under the receipts and payments basis. This basis has been applied as a result of the gross recorded income from donations received not exceeding the statutory limit and the charity not being an incorporated company under the Companies Act 2006. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements, if applicable. 7 **Legal Afghan Working Group** **Notes to the Financial Statements - continued for the Year Ended 5 April 2024** ## **3. Trustees' remuneration and benefits** There were no trustees' remuneration or other benefits for the year ended 5 April 2024 nor for the period ended 5 April 2023. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 5 April 2024 nor for the period ended 5 April 2023. ## **4. Comparatives for the statement of financial activities** |**Comparatives for the statement of financial activities**|| |---|---| |**Income and endowments from**
Donations and legacies|**Unrestricted**
**fund**
**£**
64,109| |**Expenditure on**
**Charitable activities**
Charitable trading|28,413| |**NET INCOME**|35,696| |**Total funds carried forward**|35,696| ## **5. Movement in funds** |**Movement in funds**||| |---|---|---| |**At 6.4.23**
**£**
**Unrestricted funds**
General fund
35,696|**Net**
**movement**
**in funds**
**£**
119|**At 5.4.24**
**£**
35,815| |**TOTAL FUNDS**
35,696|119|35,815| |Net movement in funds, included in the above are as follows:
**Incoming**
**resources**
**£**
**Unrestricted funds**
General fund
33,724|**Resources**
**expended**
**£**
(33,605)|**Movement**
**in funds**
**£**
119| |**TOTAL FUNDS**
33,724|(33,605)|119| 8 **Legal Afghan Working Group** **Notes to the Financial Statements - continued for the Year Ended 5 April 2024** ## **5. Movement in funds - continued** ## **Comparatives for movement in funds** |**Unrestricted funds**
General fund|**Net**
**movement**
**in funds**
**£**
35,696|**At 5.4.23**
**£**
35,696| |---|---|---| |**TOTAL FUNDS**|35,696|35,696| |Comparative net movement in funds, included in the above are as follows:
**Incoming**
**resources**
**£**
**Unrestricted funds**
General fund
64,109|**Resources**
**expended**
**£**
(28,413)|**Movement**
**in funds**
**£**
35,696| |**TOTAL FUNDS**
64,109|(28,413)|35,696| ## **6. Related party disclosures** There were no related party transactions for the year ended 5 April 2024. 9 **Legal Afghan Working Group** ## **Detailed Statement of Financial Activities for the Year Ended 5 April 2024** |**Year ended**
**5.4.24**
**£**
**Income and endowments**
**Donations and legacies**
Donations
33,724
**Total incoming resources**
33,724
**Expenditure**
**Raising donations and legacies**
Consultancy costs
1,150
**Charitable activities**
Lesson costs
29,326
Translation costs
1,328
30,654
**Support costs**
**Management**
Postage and stationery
26
Sundries
1,775
1,801
Total resources expended
33,605
**Net income**
119|**Period**
**15.7.22**
**to**
**5.4.23**
**£**
64,109
64,109
-
22,290
5,808
28,098
95
220
315
28,413
35,696| |---|---| This page does not form part of the statutory financial statements 10