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2022-12-31-accounts

Reference and Administrative Details
Trustees' Report	2to7
Independent Examiner's Report	8to 9
Statement of Financial Activities	10
Balance Sheet	11to 12
Statement of Cash Flows	13
Notes to the Financial Statements	14to 24

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			Balance Sheet as at 31D	ecember 202	2
					2022	2021
				Note	f	f
Fixed assets
Tangible assets					3,792	5,979
Current assets
Stocks				12	71,995	79,260
Debtors				13	68,948	105,989
Cash at bank	and in hand				48,727	86,830
					189,670	272,079
Creditors: Amounts		falling due within one year		14	(97,251)	(130,740)
Net current	assets				92,419	141,339
Total assets	less current		liabilities		96,211	147,318
Creditors: Amounts		falling due after more than one year		15	(24,111)	(34,836)
Net assets					72,100	112,482
Funds ofthe	charity:
Restricted income funds
Restricted funds						3,650
Unrestricted	income	funds
Unrestricted	funds				72,100	108,832
Total funds				16	72,100	112,482

Sta	tement		of Cash Fl	ows for the Y	ear Ended 31D	ecember 2022
						2022	2021
					Note		f
Cash flows from operating activities
Net cash (expenditure)/income						(40,382)	3,869
Adjustments to cash	flows from non-cash			items
Depreciation						2,873	1,306
Investment income						(9)	(39)
						(37,518)	5,136
Working capital adjustments
Decrease/(increase)	in stocks				12	7,265	(16,699)
Decrease/(increase)	in debtors				13	37,041	(6,950)
(Decrease)/increase	in creditors				14	(40,249)	16,305
Increase/(decrease)	in deferred		income		15	5,682	(9,798)
Net cash flows from	operating		activities			(27,779)	(12,006)
Cash flows from investing activities
Interest received						9	39
Acquisitions oftangible assets						(686)	(4,739)
Net cash flows from	investing	activities				(677)	(4,700)
Cash flows from financing activities
Repayment of bank	borrowings					(9,647)	(5,518)
Net decrease in cash	and cash	equivalents				(38,103)	(22,224)
Cash and cash equivalents at 1			January			86,830	109,054
Cash and cash equivalents at 31December						48,727	86,830

				Unrestricted
				funds	Total	Total
				General	2022	2021
					f	f
	Legal action	magazine		133,824	133,824	133,542
	Book sales			305,227	305,227	333,080
	Courses income			27,372	27,372	48,035
				466,423	466,423	514,657
5	Investment	income
				Unrestricted
				funds	Total	Total
				General	2022	2021
				E	f	f
	Interest receivable		on bank deposits			39

				Unrestricted
				funds	Restricted	Total	Total
				General	funds	2022	2021
			Note	E	E	E	f
Other direct costs				223,211	12,410	235,621	248,734
Depreciation	offixtures and
fittings				2,873		2,873	1,306
Website maintenance		and
development				13,999		13,999	4,003
Staff costs				142,876		142,876	177,349
Support costs				134,076		134,076	133,361
				517,035	12,410	529,445	564,753

			Unrestricted
			funds	Total	Total
			General	2022	2021
			f	f	f
Wages and salaries			85,265	85,265	82,518
Telephone			325	325	458
Sundries			5,620	5,620	10,030
Office expenses			20,680	20,680	8,610
Computer software	and	maintenance	4,751	4,751	4,812
Printing, postage and stationery			577	577	1,483
Audit of2021accounts			4,900	4,900	6,120
Independent examination		of2022 accounts	2,250	2,250
Legal and professional			2,054	2,054	313
Bad debts written	off		2,403	2,403	13,816
Bank charges			3,336	3,336	3,515
Membership			1,915	1,915	1,686
			134,076	134,076	133,361

The aggregate payroll costs were as follows:
	2022	2021
Staff costs during the year were:
Wages and salaries	200,005	227,805
Social security costs	14,389	17,401
Pension costs	12,672	14,661
Other staff costs	1,075
	228,141	259,867

2022	2021
No	No

11 Tangible fixed assets
	Furniture	and
	equipment		Total
	f		f
Cost
At 1January 2022		8,525	8,525
Additions		686	686
At 31December 2022		9,211	9,211
Depreciation
At 1January 2022		2,546	2,546
Charge for the year		2,873	2,873
At 31December 2022		5,419	5,419
Net book value
At 31December 2022		3,792	3,792
At 31December 2021		5,979	5,979
12 Stock
	2022		2021
	f		f
Stocks	71,995		79,260
13 Debtors
	2022		2021
	f		f
Trade debtors	49,780		83,213
P repayments	12,454		21,098
Other debtors	6,714		1,678
	68,948		105,989

14 Credito	rs: a	mounts	falling due within one y	ear
						2022	2021
						f	f
Bankloans						10,724	9,646
Trade creditors						27,755	57,380
Other taxation		and social security					4,686
Accruals						9,415	15,353
Deferred income						49,357	43,675
						97,251	130,740
15 Creditors: amounts			falling due after one year
						2022	2021
							f
Bank loans						24,111	34,836
Bankloan
payable within		one year				10,724	9,646
Payable after one year						24,111	34,836
						34,835	44,482
16 Funds
			Balance	at 1	Incoming	Resources	Balance at 31
			January	2022	resources	expended	December 2022
			f		f		F.
Unrestricted funds
General funds			108,832		480,303	(503,036)	86,099
Restricted	funds
LEF Red Pencil Grant				1,090		(1,090)
Access to Justice Fund			- MyPay	1,966		(1,966)
Leicester	Law	Society		594		(594)
Therium	Grant				8,760	(8,760)
				3,650	8,760	(12,410)
Total funds			112,482		489,063	(515,446)	86,099

			Balance at 1	Balance at 1	Incoming	Resources	Balance at 31
			January	2021	resources	expended	December 2021
			f		E	E
Unrestricted	funds
General				76,003	525,515	(488,683)	112,835
Restricted funds
Brenda Hale Book Project				3,960		(3,960)
LEF Red Pencil Grant				1,090			1,090
Access to	Justice	Fund - MyPay		1,966			1,966
Leicester	Law Society			594			594
LEF Sustainability		Grant		25,000	25,000	(50,000)
Therium	Grant				16,107	(16,107)
Housing Conference					2,000	(2,000)
				32,610	43,107	(72,067)	3,650
Total funds			108,613		568,622	(560,750)	116,485

		Unrestricted		Total funds at
		funds	Restricted	31December
		General	funds	2022
		f		f
Tangible	fixed assets	3,792		3,792
Current	assets	189,670		189,670
Current	liabilities	(97,251)		(97,251)
Creditors	over 1year	(24,111)		(24,111)
Total net assets		72,100		72,100
		Unrestricted		Total funds at
		funds	Restricted	31December
		General	funds	2021
		f	f	f
Tangible	fixed assets	5,979		5,979
Current	assets	268,429	3,650	272,079
Current	liabilities	(130,740)		(130,740)
Creditors	over 1year	(34,836)		(34,836)
Total net assets		108,832	3,650	112,482