St James Legal Advice Centre CIO & St James Legal Advice Centre
Trustees’ Report & Annual Accounts For the year ended 30 June 2025
Registered Charity Number: 1207161
St James Legal Advice Centre CIO Trustees’ Report and Annual Accounts For the year ended 30 June 2025
## Contents
|Charitable Incorporated Organisation Information|3|
|---|---|
|Trustees’ Report|4|
|Statement of Trustees’ Responsibilities|5|
|Statement of Financial Activity|6|
|Statement of Financial Position|7|
|Notes to the Accounts|8|
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St James Legal Advice Centre CIO Trustees’ Report and Annual Accounts For the year ended 30 June 2025
## Charitable Incorporated Organisation Information
St James Legal Advice Centre CIO was registered and commenced operations on 22 February 2024. St James Legal Advice Centre CIO was established to assume the activities, finances, and Trustees of St James Legal Advice Centre, an unincorporated association operating since 5 November 2021 which ceased to exist on 22 February 2024.
This change was undertaken to provide the Charity with a more suitable legal structure.
The CIO continues to pursue the same charitable purposes, with no significant change in governance, activities, or beneficiary groups. The Trustees have therefore chosen to apply the principles of merger accounting in the preparation of these Annual Accounts, in line with the Charities SORP. They consider this approach to present the most accurate and meaningful view of the Charity’s financial position and performance, reflecting the continuity of its operations before and after the legal transition.
## Trustees
Catherine Florin – appointed 15 January 2025, resigned 18 July 2025 Clare Manuel – resigned 23 January 2025 Daniel Gatty – appointed 15 January 2025 David Stone – appointed 15 January 2025 Emma Hynes – appointed 15 January 2025 Evan Price (Chair) – appointed 15 January 2025 Florence Powell – resigned 18 July 2025 Flossie Ashton (Treasurer) – appointed 15 January 2025 Gillian White Paula Knight – appointed 15 January 2025, resigned 29 July 2025 Sarah Jane Linscott – resigned 8 November 2024 Tim Prismon – appointed 15 January 2025
Registered Office Registered Charity Number St James Church 1207161 St James Lane, London N10 3DB
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St James Legal Advice Centre CIO Trustees’ Report and Annual Accounts For the year ended 30 June 2025
## Trustees’ Report for the year ended 30 June 2025
The Trustees present their Report & Annual Accounts for the year ended 30 June 2025.
## Structure & Governance
St James Legal Advice Centre CIO (“the Charity”) is incorporated and governed by its Foundation Constitution. The Trustees have overall control and responsibility for policy and decision making.
## Performance
The Trustees are satisfied with both the performance of the Charity during the year and its financial position as at 30 June 2025. The Trustees consider that the Charity is in a strong position to continue its activities during the coming year, with resources and assets adequate to fulfil its obligations.
## Objectives & Activities
The Charity provides free legal advice to those who cannot afford access to justice, empowering clients to understand their legal rights. The Charity’s main areas of legal advice include employment, welfare benefits, housing matters, neighbour disputes, and consumer contracts. The Charity also runs occasional specialist clinics in family law and immigration support. The Charity relies on its dedicated team of volunteer solicitors, barristers, trainees, and law students to provide this advice.
During the year, the Charity received 415 enquiries from members of the public, and advised on 406 of these (advice taking the form of an informal discussion or more involved casework such as writing letters). Of the 415 enquiries received, 127 (30.6%) related to housing issues, 63 (15.2%) related to family law, 47 (11.3%) related to civil litigation, 37 (8.9%) related to property (including wills and probate), 33 (8%) related to consumer/contract, 19 (4.6%) related to employment, and 18 (4.4%) related to welfare benefits.
## Public Benefit
The Trustees confirm that they have had regard to the guidance issued by the Charity Commission on public benefit in deciding on the activities of the Charity.
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St James Legal Advice Centre CIO Trustees’ Report and Annual Accounts For the year ended 30 June 2025
## Statement of Trustees’ Responsibilities
The Charities Act (2011) and the Companies Act (2006) require the Board of Trustees to prepare Financial Statements for each financial year. These Financial Statements must give a true and fair presentation of the financial position of the Charity at the end of the year, and of the activities of the Charity throughout the year. In preparing these Financial Statements the Board of Trustees is required to:
- à select suitable accounting policies and apply them accurately;
- à make judgements and estimates that are reasonable and prudent;
- à prepare the Financial Statements on the going concern basis, unless it is inappropriate to presume that the Charity will continue to function for 12 months following the date of signing the Financial Statements; and
- à state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the Financial Statements.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and which are sufficient to show and explain the Charity’s transactions, and enable the Trustees to ensure that the Financial Statements comply with the Companies Act (2006) and the Charities Act (2011). The Trustees are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for ensuring the contents of the Trustees’ Report present a true and fair view and are not misleading.
This report has been approved by the Board of Trustees.
Date:
Signed on behalf of the Trustees by:
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St James Legal Advice Centre CIO Trustees’ Report and Annual Accounts For the year ended 30 June 2025
## Statement of Financial Activities
||**Notes**|**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
|**Income**||||
|Donations & Grants|4|11,523|9,250|
|**Total Income**||**11,523**|**9,250**|
|**Expenditure**||||
|Charitable Activities|5|(529)|(714)|
|Administrative Expenses|6|(6,789)|(5,241)|
|**Total Expenditure**||**(7,318)**|**(5,955)**|
|**Net Surplus**||**4,205**|**3,295**|
|**Reconciliation of Funds**|9|||
|Brought forward funds||3,345|50|
|Net movement in funds||4,205|3,295|
|**Carried Forward Unrestricted Funds**||**7,550**|**3,345**|
The notes on pages 8 – 13 form an integral part of the Annual Accounts.
All income and expenditure is in relation to unrestricted activity. To date, the Charity has never received any restricted income.
As referenced in the Charitable Incorporated Organisation Information on page 3, the income and expenditure detailed above covers both the original entity (St James Legal Advice Centre) and the CIO registered on 22 February 2024 (St James Legal Advice Centre CIO).
The Trustees consider this presents a fair and accurate depiction of the Charity’s finances.
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St James Legal Advice Centre CIO Trustees’ Report and Annual Accounts For the year ended 30 June 2025
## Statement of Financial Position
|**Fixed Assets**
IT Equipment
7
**Total Fixed Assets**
**Current Assets**
Cash
8
**Total Current Assets**
**Net Assets**
**Charity Funds**
Unrestricted Funds
9
**Total Charity Funds**|**2025**
**£**
433
**433**
7,117
**7,117**
**7,550**
7,550
**7,550**|**2024**
**£**
-|
|---|---|---|
|||**-**
3,345|
|||**3,345**|
|||**3,345**|
|||3,345|
|||**3,345**|
Charity Number: 1207161
The notes on pages 8 – 13 form an integral part of the Annual Accounts.
The 2023 Statement of Financial Position presents the position of the previous entity, St James Legal Advice Centre.
The Annual Accounts have been approved and authorised for issue by the Trustees, and are signed on their behalf by:
Signature:
Date:
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St James Legal Advice Centre CIO Trustees’ Report and Annual Accounts For the year ended 30 June 2025
## Notes to the Annual Accounts
## 1. General Information
The Charity is a public benefit entity, registered as a charitable incorporated organisation in England and Wales. The Charity’s registered address is St James Church, St James Lane, London, N10 3DB.
The Charity was established to take on the activities of St James Legal Advice Centre, an existing non-registered entity. St James Legal Advice Centre transferred its operations, finances and Trustees to the Charity on 22 February 2024, on which date St James Legal Advice Centre ceased to exist.
For the purposes of these accounts, merger accounting has been applied meaning the two entities have been treated as a single, continuous entity.
## 2. Accounting Policies
## 2.1 Basis of Preparation
These Annual Accounts have been prepared in accordance with the Charities SORP - 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) (effective 1 January 2019), and the Charities Act 2011 (the “SORP”).
The Charity was registered on 22 February 2024, on which date it assumed the operations, finances and Trustees of St James Legal Advice Centre, a previously existing entity, which ceased to exist on this date. The period from 1 July 2023 to 22 February 2024 (included in the comparative financial year ended 30 June 2024) presented in these Annual Accounts pertains to the previous entity.
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St James Legal Advice Centre CIO Trustees’ Report and Annual Accounts For the year ended 30 June 2025
## Notes to the Annual Accounts (continued)
Paragraph 27.13 of the SORP allows charities which have changed legal form but not their purposes and beneficiaries to treat such reconstructions as a merger rather than an acquisition provided:
- à The use of the merger accounting method is not prohibited by company law or other relevant legislation;
- à The beneficiary class is not significantly changed;
- à The purposes for which funds are held are not significantly changed;
- à The persons who constitute the trustee class are not significantly changed; and
- à No non-controlling interest in the net assets of the charity is altered by the transfer.
Having considered this, the Trustees are of the opinion that merger accounting is the most appropriate presentation of the Charity’s finances for the period.
The Charity meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The Annual Accounts are presented in pound sterling, which is the functional currency of the Charity.
## 2.2 Going Concern
The Annual Accounts are prepared on the Going Concern Basis. Having considered all relevant information, the Trustees believe that the Charity is well placed to continue its charitable activities for at least 12 months from the date of signing these Annual Accounts. The Charity has very low fixed costs and does not require a cash balance to perform its charitable activities.
## 2.3 Gift Aid
The Charity is registered for Gift Aid with HMRC.
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St James Legal Advice Centre CIO Trustees’ Report and Annual Accounts For the year ended 30 June 2025
## Notes to the Annual Accounts (continued)
## 2.4 Donation & Grant Income
Income from donations & grants is recognised when the Charity is entitled to the funds. For grants this is usually when a formal offer of funding has been communicated. For donations this is usually when the income has been received in the bank.
## 2.5 Expenditure
Expenditure is charged in the Statement of Financial Activities on an accrual basis. Expenditure has been categorised as relating specifically to charitable activities, relating specifically to raising funds, or relating more generally to supporting the Charity.
## 2.6 Taxation
The Charity is not registered for Value Added Tax. The Charity has no income which is taxable for Corporation Tax purposes.
## 2.7 Cash
Cash consists of cash deposits held at call with banks and petty cash held by St James Church on behalf of the Charity.
## 2.8 Financial Instruments
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments’ of FRS 102 to all of its financial instruments.
## 2.9 Financial Assets & Liabilities
Basic financial assets & liabilities are initially measured at transaction price and subsequently carried at amortised cost.
## 2.10 Employees
The Charity had no employees during the year or the prior year.
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St James Legal Advice Centre CIO Trustees’ Report and Annual Accounts For the year ended 30 June 2025
## Notes to the Annual Accounts (continued)
## 3. Judgements and Key Sources of Estimation Uncertainty
In the application of the Charity’s accounting policies, the Trustees are required to make certain judgements, estimates and assumptions. In the opinion of the Trustees no material estimates or judgements have been included in the Annual Accounts in 2025 or 2024.
## 4. Income – Donations & Grants
|Expenditure – Charitable Activities
PCC Grant
Donations
London Legal Walk sponsorship
Professional Indemnity Insurance
Refreshments|**2025**
**£**
-
4,497
7,026
**11,523**
**2025**
**£**
(529)
-
**(529)**|**2024**
**£**
1,550
7,700
-|
|---|---|---|
|||**9,250**|
|||**2024**
**£**
(529)
(185)|
|||**(714)**|
## 5. Expenditure – Charitable Activities
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St James Legal Advice Centre CIO Trustees’ Report and Annual Accounts For the year ended 30 June 2025
## Notes to the Annual Accounts (continued)
6. Expenditure – Administrative Expenses
|ixed Assets
Office Costs (including Manager)
Professional Subscriptions
IT Maintenance & Consumables
Depreciation
Advertising
Google Account Management
Cost brought forward
Purchases
**Cost carried forward**
Accumulated Depreciation brought forward
Depreciation Charged for the year
**Accumulated Depreciation carried forward**
Net Book Value brought forward
**Net Book Value carried forward**
**IT Equipment**|**2025**
**£**
(6,158)
(50)
(70)
(137)
-
(374)
**(6,789)**
**2025**
**£**
-
570
**570**
-
(137)
**(137)**
-
**433**|**2024**
**£**
(3,214)
(100)
(1,178)
-
(290)
(459)|
|---|---|---|
|||**(5,241)**|
|||**2024**
**£**
-
-|
|||**-**|
|||-
-|
|||**-**|
|||-|
|||**-**|
## 7. Fixed Assets
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St James Legal Advice Centre CIO Trustees’ Report and Annual Accounts For the year ended 30 June 2025
## Notes to the Annual Accounts (continued)
## 8. Cash
|Petty cash held by St James Church
Cash at Bank|**2025**
**£**
109
7,009
**7,117**|**2024**
**£**
427
2,918|
|---|---|---|
|||**3,345**|
## 9. Funds
The Charity has only unrestricted funds. To date, the Charity has never received any restricted income.
## 10. Trustees’ Remuneration & Benefits
The Trustees did not receive any remuneration for their roles as Trustees. During the year one Trustee was reimbursed £149 for Office Costs, IT Maintenance & Consumables, and Website & Domain Costs (2024: one Trustee was reimbursed £1,886 for Office Costs, IT Maintenance & Consumables, and Website & Domain Costs).
## 11. Related Parties
During the year the Charity had no transactions with related parties.
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