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2021-03-31-accounts

Report and financial statements For the year ended 31 March 2021

Company number: 1302947 Charity number: 268468

Islington Law Centre

For the year ended 31 March 2021

Contents

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 3 Independent auditor’s report ....................................................................................................... 14 Statement of financial activities (incorporating an income and expenditure account) ................... 18 Balance sheet ............................................................................................................................... 19 Statement of cash flows ................................................................................................................ 20 Notes to the financial statements ................................................................................................. 21

Islington Law Centre

Reference and administrative information

For the year ended 31 March 2021

Company number 1302947
Charity number 268468
Registered office and operational address 38 Devonia Road, London, N1 8JH
Members of the Members, who are also directors under company law, who served during the
board year and up to the date of this report were as follows:
Marian Ellingworth Chair
Susan Lee
Onika Adams
Jemima Joll
Lindsay Edkins
Michael Collins
Paul Lowenberg
Russell Smith-Becker
Jemima Joll
Steven Lorber Appointed 8 March 2021
Paula Alessandro Resigned 20 July 2020
Key management Stuart Hearne Director
personnel Matthew Brown Deputy Director
Bankers Lloyds Bank
Highbury Corner
31-33 Holloway Road
London
N7 8JU

1

Islington Law Centre

Reference and administrative information

For the year ended 31 March 2021

Solicitors Russell-Cooke LLP 2 Putney Hill London SW15 6AB Auditor Sayer Vincent LLP Chartered Accountants and Statutory Auditors Invicta House 108-114 Golden Lane LONDON EC1Y 0TL

2

Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2021

The Trustees present their report and the audited financial statements for the year ended 31 March 2021.

No employee earned more than £60,000 during the year (2020: nil).

Reference and administrative information set out on pages 1 and 2 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Purposes and aims

The Trustees review the aims, objectives and activities of the charity each year at a planning session. Following a review, the charity’s articles of association were fully updated on 9 December 2019 and the objects were set out as follows:

The Law Centre has established a range of services in furtherance of these aims, which have been carried out during the year in question.

The review also helps the Trustee Board ensure the charity's aims, objectives and activities remained focused on its stated purposes. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. Trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help.

Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, they consider how planned activities will contribute to the aims and objectives that have been set.

3

Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2021

Organisational Structure

The Charity has an active Trustee Board, which meets at least 6 times a year. During the course of the year, the Trustee Board reviewed its terms of reference and governance procedures and made some changes to ensure that the entire Trustee board was involved in shaping the direction of the work.

Staff team

The Charity employs a team that includes: -

Director and Deputy Director

Supervisors (including solicitors) – 8 covering all areas of the Law Centre’s work Solicitors - 15

Caseworkers – 10 Paralegals- 2 Reception and Referral team – 2 Interim Office Manager – 1

Achievements and performance

The charity's main activities and who we assist are described below. The Law Centre is focused on assisting people to overcome the effects of poverty and inequality. All its charitable activities focus on people on low incomes and are undertaken to further Islington Law Centre’s charitable purposes for the public benefit.

Primary activities include : -

£1 million+ recouped in welfare benefits for clients

4

Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2021

All areas of the charity’s activities have been well used by clients and have made an impact during the year.

The Covid 19 Pandemic

3349 cases & enquiries worked on in 2020/2021

The Law Centre had in place a business continuity plan which assisted in the move to remote working which took place on 20 March 2020 All services have continued to be provided by the Law Centre throughout the pandemic with most services being provided by telephone or zoom. All the existing outreach services have continued with the same level of support provided to clients but provided through remote working. No staff were furloughed during the pandemic.

We would like to thank our partners in the Islington Strategic Advice Partners, particularly Islington People’s Rights, Help on Your Doorstep, Citizen’s Advice, Cripplegate Foundation, Cloudesley and Islington Council for all of the work that has been done to help us to come together during the pandemic to work to ensure that services across the Borough have worked to meet the needs of the community during this difficult time.

Throughout the pandemic we have continued to work closely with the Islington Coronavirus Response Forum and one of the most positive aspects of this very difficult situation for so many people is the way that all of the statutory and voluntary organisations across Islington have come together to work to help to support the residents of Islington and adjoining Boroughs.

As we have come out of lockdown we are resuming more face-to-face appointments with clients in the office- with appropriate precautions in place. Many staff have also returned to working some days in the office, especially when they need to meet clients or to have team meetings. We have instigated a rota system so that the rooms are not overcrowded and so that staff can safely distance.

Reception and Referral Service

In the year 2020/21, the service dealt with 5857 enquiries, of which 2,762 came from people contacting the Law Centre for the first time . Reception has now begun to be staffed in-person again, rather than remotely.

5857 enquiries

The Law Centre has undertaken work to improve the reception and interview facilities for clients and staff. The upgraded facilities provide a welcoming and professional environment in which our clients can feel assured that they are receiving the very best service.

5

Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2021

Casework, advocacy and representation

The Law Centre worked on 3,349 cases during the year, including -

----- Start of picture text -----
Public Law Education Public Authorities
2% 2% 1%
Welfare Housing
Benefits 36%
29%
Debt
9%
Immigration
21%
----- End of picture text -----

Housing – 1210

Welfare Benefits – 968 Immigration – 699 Debt – 310 Education – 74 Public Law- 76 Claims Against Public Authorities- 12

Case study- Prisha

We also managed the Clerkenwell and Shoreditch County Court Possession Duty scheme , continuing to provide a vital and urgent service to tenants and borrowers facing possession proceedings and eviction.

Prisha has been an Islington resident for 17 years. A year ago she made an appointment with her GP for mental health issues. She was getting letters from creditors for historic debts, and this compounded the mental health issues that she was experiencing. The GP referred Prisha to Age UK, who then referred on to ILC. Prisha met Shabnam at ILC, who helped Prisha to apply for a debt relief order. In the middle of this Prisha’s Personal Independence Payments (PIP) stopped and Shabnam recommended Gail at ILC to help with the PIP. Thankfully, following Gail’s work on the case, Prisha’s PIP was reinstated, and she ended up getting £90 more per week than she had been at the beginning. Prisha says;

There were significant casework successes in all areas of law, with a reduction in poverty as a result of increased household income, lower indebtedness, as well as improvements in clients’ housing, employment and educational situations and resolution of immigration status.

“I was really appreciative, I didn’t know of anywhere else to go. I don’t have any family in London, I wouldn’t of known what to do. Thanks to Shabnam I don’t get letters from creditors anymore. They’ve been brilliant- those two ladies went above and beyond. They offered me an ear, that was really really nice. They didn’t have to show empathy, but they did on lots of occasions. They’ve meant that I can sleep at night. Now there’s light at the end of the tunnel.”

The Law Centre also undertook both legal education and social policy work – for example providing training to local community organisations and responding to government consultations.

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Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2021

Outreach

The welfare benefits team have continued to operate their form filling clinic and the ILC core immigration team have continued to offer weekly remote advice sessions to clients from Hackney Migrant Centre and Haringey Migrants’ Support Centre and had 63 advice appointments in the past year.

Specialist Advisors also delivered remote outreach advice via Help on Your Doorstep, Islington Bangladesh Association and Community Language Support Services. These sessions enable the Law Centre to meet the needs of people who may not have been able to access mainstream provision and to maximise the impact 63 of solicitors and caseworkers’ time by building strong partnerships with Immigration other agencies. outreach appointments

Pro bono activity

----- Start of picture text -----
685
pro bono
appointments
----- End of picture text -----

The Law Centre continued to run three evening advice sessions each appointments week , with volunteer lawyers providing initial advice and assistance in drafting documents. The service involves teams of pro bono lawyers from seven City law firms and in-house teams and has assisted clients with issues such as reclaiming deposits from landlords, Criminal Injuries Compensation and small claims proceedings. The pro bono evening clinics had 685 appointments during the year.

The Law Centre has also worked been able to sustain a pro bono immigration project, working with law students and two City law firms. The Law Centre is a London partner in a new initiative led by Central England Law Centre and Kids in Need of Defence UK, which works with children and young people to secure pro bono legal assistance around issues of immigration status.

Specialist projects

The Law Centre’s specialist projects had a highly successful year with not only a range of casework successes but also wider impact on behalf of vulnerable groups.

The Migrants’ Law Project (MLP) has had a significant success this year- they represented Safe Passage International in a successful legal challenge to Home Office policy on deciding family reunion applications under the EU’s rules. The High Court found that the policies were unlawful

7

Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2021

and misstated the law in significant ways. They continue to work on many family reunion cases as well as co-ordinating legal strategy and public legal education.

The Migrant and Children’s Refugee Legal Unit (MiCLU) has continued with their ‘Breaking the Chains’ project in partnership with Shpresa Programme, a charity and refugee community group working with the Albanian speaking community in London. The legal team provide critical legal work, policy advocacy and immigration training in conjunction with the Shpresa team, supported by lawyers at Garden 100% Court and a wider network of volunteers and associated organisations, success rate working collaboratively with the young people involved. The Kids in for KiND Need of Defence (KiND UK) project also continues- providing training, applications mentoring and supervision to pro bono partners assisting children who have lived in the UK for 7 years or more to regularise their status in the UK. They hold a 100% success rate to date for their applications.

Changes in the organisation’s infrastructure

Following an extensive internal review, the Law Centre has moved to improve our accounting and finance functions and to address an underlying deficit in the organisation’s day to day finances. This review and the action taken have led to a strengthening of the organisation’s financial position during the year. We have put in place improved financial arrangements and have moved to a new cloud-based accounting system. In addition, we have improved the IT facilities at the Law Centre by moving to a new cloud-based case management system and have upgraded the organisation’s IT hardware along with a move to Office 365.

This improvement in the foundation of the Law Centre should build in increased resilience into the organisation and enable us to assist clients in a professional manner into the future. These changes also assisted the organisation to deal with effects of Covid 19 and to make it easier for us to move to remote working following the Government’s Lockdown.

The Law Centre holds the Law Society’s Lexcel Quality Standard and was re-awarded this following a full reassessment in April 2021.

The charity's main activities and who it tries to help are described below. All its charitable activities focus on tackling poverty and improving access to justice and are undertaken to further Islington Law Centre’s charitable purposes for the public benefit.

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Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2021

Beneficiaries of our services

The Law Centre works with low-income clients, who are often facing extreme hardship. The majority of clients are women (around 60%) and a large proportion are from black and minority ethnic communities.

Clients increasingly have legal issues that involve more than one matter, or one area of law, and over the last couple of years there has been a sustained increase in the percentage of welfare benefits clients who require assistance with an appeal.

For the Law Centre as a whole, over 70% of our clients have some form of ill-health or disability.

Over 70% of our clients have some form of ill-health/ disability

Beneficiaries can self-refer, or are referred or signposted from other agencies, and a number of referrals are received from mental health professionals, as well as community organisations, children’s centres and the local authority.

Clients are asked about their experience of the service via a

questionnaire, as well as contacting us independently with feedback, and over 95% of clients say they are satisfied or very satisfied. Clients

frequently comment on the impact that the service has had on them, not only in terms of their legal issues, but wider access to justice and health, wellbeing and quality of life.

“This is the best solicitors, they fight for you and ensure you have a better and happier life”

“without the help of the Law Centre I’d have been stuck. Megan is brilliant- she is a diamond an absolute diamond, I’d be lost without her.

They know what they’re doing- people like us who don’t know how to deal with the DWP, it’s so great to have their help and knowledge. They’re so very very supportive”

“After about a year of seeing Juliane all of a sudden I

was granted indefinite leave to remain. I’m on UC at the moment due to my mental health issues, and I’ve applied for PIP. Now everything is going well and it is all thanks to Juliane. And it was all for free at the Law Centre- if I’d had thousands of pounds I don’t think I’d have got anyone as good as Juliane”

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Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2021

Financial review

The Law Centre has undertaken considerable work in recent years to strengthen its foundations. This has included improving our financial accounting systems, reducing our expenditure and improving our income. We have also undertaken work to improve our billing procedures in regard to our legal aid income. This work has resulted in improved internal systems and has increased the Law Centre’s resilience and has given us a stronger structure. As a result of this improved performance we are now building some reserves and are in a better place to deal with any financial issues that we may face in the future.

Our income for the year increased to £2,277,336 with expenditure of £1,607,513. We have managed to increase our unrestricted funds less work in progress to £569,260 and our overall funds to £1,313,588.

The Trustees have taken this action to build unrestricted income and reserves and to ensure that the organisation has between 3 and six months reserves at any one time.

Principal risks and uncertainties

This is an extremely difficult time for specialist legal advice charities. Legal Aid is not available for many of the legal issues for which the Law Centre’s clients are seeking help, and Legal Aid rates have been frozen for many years, which has led to a significant reduction in other sources of assistance for our beneficiary group.

The primary risks to the organisation are loss of key management and other personnel and risks associated with running legal aid contracts. We are managing these risks by having brought in a Deputy Director to expand the senior management team and by employing a Director with a solid track record in managing legal aid contracts over many years.

There is increasing competition for funding from Trusts and Foundations, and many of these funds are targeted at discrete client groups and/or areas of work, rather than “open door” services.

The Government is undertaking a review of the impact of LASPO (Legal Aid and the Sentencing and Punishment of Offenders act), and we have participated in this with a view to highlighting the significant levels of unmet need and the potential for legal aid to assist in reducing the need for other services.

We expect that the increase in poverty, and in particular child poverty and in-work poverty, combined with the reduction in the amount of Universal Credit, will increase demand for our services further over the coming period. We are also preparing for an increased need for our services as we come out of the pandemic with the end of the furlough scheme and the ending of the stay on possessions and evictions. The community is also seeing and increase in fuel costs

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Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2021

and a squeeze on household budgets along with an increase in national Insurance coming in next year – all of which disproportionately affect those on lower incomes.

Reserves policy and going concern

The Trustees are committed to ensuring reserves are between three months’ and six month’s normal running costs. The free reserves (unrestricted general funds less unrestricted fixed assets) at the year-end were £184,037.

Trustees closely monitor the level of reserves and are committed to ensuring that the reserves are at least three months of normal running costs in order to enable the organisation to meet operational cash flow needs, be flexible enough to manage changes in funding streams and to meet staff costs in the event of long term sickness, maternity leave and/or redundancy.

Fundraising

The Law Centre has increased the capacity of the Senior Management Team so that there is a greater level of focus on fundraising, and is adopting a new fundraising strategy.

Fundraising activity undertaken by the Law Centre currently includes the preparation and submission of applications to a range of Trusts and Foundations, and this is undertaken by paid staff and often in conjunction with other partner agencies and networks.

The Law Centre has participated in events organised by the London Legal Support Trust, such as an annual sponsored walk and has received donations from corporate law firms, individuals and Trusts.

The Law Centre’s fundraising aims are to sustain and enhance existing services, and to build on these to meet new and/or additional needs, and to improve accessibility to those in greatest need.

The Law Centre has not engaged professional fundraisers or commercial participators, and has not undertaken activities which involve targeting members of the general public. It has not received any complaints in relation to fundraising activities nor has it acted in breach of any relevant codes.

Plans for the future

The Law Centre is committed to continuing to work for access to justice, and to ensuring a solid financial base for its services.

The Law Centre was awarded new Legal Aid contracts in housing, debt and welfare benefits, public law and immigration and asylum law.

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Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2021

In 2021/22, our aims include increasing the levels of publicly funded work that we do, thus increasing our percentage of unrestricted income, and to seek additional funds to enable us to respond to local needs, whilst retaining our strategic work and impact.

It is a priority for Trustees to seek to increase the level of unrestricted reserves held by the Law Centre in order to rebuild a solid financial foundation for the future.

Structure, governance and management

The organisation is a charitable company limited by guarantee, it was founded in 1973 and incorporated on 16 March 1977 and registered as a charity on 23 November 1977.

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association. All members of the board give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 7 to the accounts.

Appointment of trustees

The Law Centre has a full Trustee Board having brought in new Trustees in the recent past.

Trustee induction and training

New Trustees receive an induction pack (which includes, for example, our safeguarding and other similar policies) and are invited to attend various training courses.

Bespoke training is also provided for Trustees as a group from time to time.

Statement of responsibilities of the trustees

The Trustees (who are also directors of Islington Law Centre for the purposes of company law) are responsible for preparing the Trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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 and group and of the incoming resources and application of resources, including the income and expenditure, of the charitable company or group for that period. In preparing these financial statements, the Trustees are required to:

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Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2021

The Trustee Board is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charitable company and group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustee Board is aware:

The Trustee Board is responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The Trustees are members of the charity but this entitles them only to voting rights. The members have no beneficial interest in the charity.

Auditor

Sayer Vincent LLP was re-appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.

The Trustees’ annual report has been approved by the trustees on 22 November 2021 and signed on their behalf by

Marian Ellingworth Chair of the Trustees

13

Independent auditor’s report

To the members of

Islington Law Centre

Independent auditor’s report to the members of Islington Law Centre

Opinion

We have audited the financial statements of Islington Law Centre (the ‘charitable company’) for the year ended 31 March 2021 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Islington Law Centre's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

14

Independent auditor’s report

To the members of

Islington Law Centre

Other Information

The other information comprises the information included in the trustees’ annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of

15

Independent auditor’s report

To the members of

Islington Law Centre

company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

16

Independent auditor’s report

To the members of

Islington Law Centre

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Noelia Serrano (Senior statutory auditor) 8 December 2021

for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

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Islington Law Centre

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2021

Unrestricted
Note
£
Income from:
2
81,053
3
368,045
32,668
182,366
664,132
5a
103,414
11,123
42,862
157,399
6
506,733
(2,036)
504,697
Reconciliation of funds:
506,001
1,010,698
Total funds carried forward
Transfers between funds
Net movement in funds
Total funds brought forward
Net income / (expenditure) for the year
Migrants' Law Project
General social welfare and core services
Migrant and Refugee Children's Legal Unit
Total expenditure
Charitable activities
Migrants' Law Project
General social welfare and core services
Migrant and Refugee Children's Legal Unit
Total income
Expenditure on:
Donations and legacies
Charitable activities		 Unrestricted
Note
£
Income from:
2
81,053
3
368,045
32,668
182,366
664,132
5a
103,414
11,123
42,862
157,399
6
506,733
(2,036)
504,697
Reconciliation of funds:
506,001
1,010,698
Total funds carried forward
Transfers between funds
Net movement in funds
Total funds brought forward
Net income / (expenditure) for the year
Migrants' Law Project
General social welfare and core services
Migrant and Refugee Children's Legal Unit
Total expenditure
Charitable activities
Migrants' Law Project
General social welfare and core services
Migrant and Refugee Children's Legal Unit
Total income
Expenditure on:
Donations and legacies
Charitable activities		 Restricted
£
200,000
992,108
261,978
159,118		 2021
Total
£
281,053
1,360,153
294,646
341,484		 Unrestricted
£
90,569
293,699
41,340
104,577		 Restricted
£
-
914,033
190,141
125,000		 2020
Total
£
90,569
1,207,732
231,481
229,577
664,132 1,613,204 2,277,336 530,185 1,229,174 1,759,359
103,414
11,123
42,862		 1,002,380
286,580
161,154		 1,105,794
297,703
204,016		 124,703
14,789
30,177		 1,011,388
210,705
181,067		 1,136,091
225,494
211,244
157,399 1,450,114 1,607,513 169,669 1,403,160 1,572,829
506,733
(2,036)		 163,090
2,036		 669,823
-		 360,516
(84,451)		 (173,986)
84,451		 186,530
-
504,697
506,001		 165,126
137,764		 669,823
643,765		 276,065
229,936		 (89,535)
227,299		 186,530
457,235
1,010,698 302,890 1,313,588 506,001 137,764 643,765

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 17a to the financial statements.

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Islington Law Centre

Balance sheet

Balance sheet
As at 31 March 2021 Company no. 1302947
£
441,438
348,322
580,176		 2021
£
101,074		 £
356,885
259,870
212,062		 2020
£
21,212
101,074
1,212,514		 21,212
635,065
1,369,936
(157,422)		 828,817
(193,752)
725,587
285,111		 146,681
359,320
1,313,588
-		 656,277
(12,512)
1,313,588 643,765
302,890
1,010,698		 137,764
506,001
643,765

Approved by the management committee on 22 November 2021 and signed on their behalf by

Marian Ellingworth Chair

19

Islington Law Centre

Statement of cash flows

For the year ended 31 March 2021 For the year ended 31 March 2021 For the year ended 31 March 2021
Note
£
£
£
£
(a)
465,454
112,739
Interest paid
(2,603)
(1,069)
(94,737)
-
(97,340)
(1,069)
-
(15,959)
-
(15,959)
368,114
97,849
212,062
114,213
(b)
580,176
212,062
(a)
2021
2020
£
£
669,823
186,530
14,875
10,139
2,603
(1,069)
-
15,959
(84,553)
21,068
(88,452)
(21,500)
(48,842)
(98,388)
Net cash provided by operating activities
465,454
112,739
(b) Analysis of cash and cash equivalents
At 1 April
2020
Cash flows
Other
changes
At 31
March 2021
£
£
£
£
Cash at bank and in hand
212,062
368,114
-
580,176
Total cash and cash equivalents
212,062
368,114
-
580,176
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Net cash (used in) financing activities
Change in cash and cash equivalents in the year
Repayments of borrowing
Cash flows from operating activities
Cash flows from financing activities:
Net cash used in investing activities
Net cash provided by operating activities
2021
2020
Cash flows from investing activities:
Purchase of fixed assets
Decrease in creditors
Interest paid
Depreciation charges
Reconciliation of net income / (expenditure) to net cash flow from operating activities
Net income for the reporting period
(as per the statement of financial activities)
(Increase) / decrease in stocks
Increase in debtors
Repayments of borrowings
97,849
114,213
212,062
2020
£
186,530
10,139
(1,069)
15,959
21,068
(21,500)
(98,388)
465,454 112,739
Cash flows
£
368,114		 At 31
March 2021
£
580,176
212,062 368,114 - 580,176

20

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2021

1 Accounting policies

Statutory information

Islington Law Centre is a charitable company limited by guarantee and is incorporated in England and Wales. The registered office address is 38 Devonia Road, London, N1 8JH.

Basis of preparation

The financial statements have been prepared in accordance with 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) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

Going concern

The Trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

Key judgements that the charitable company has made which have a significant effect on the accounts include estimation of the value of work in progress.

The Trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

Income from legal contracts is recognised on the accruals basis. An asset is recognised for work done under legal contracts where the criteria of measurement , probability and entitlement are met.

Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor or which has been raised by the charity for particular purposes. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

21

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2021

1 Accounting policies (continued)

Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Expenditure on charitable activities includes the costs of delivering services undertaken to further the purposes of the charity and their associated support costs.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the basis of staff time.

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities. Governance costs are allocated to each activity based on staff time.

Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Stock

Stock is work in progress and is valued at the net realisable value. Provision is made where necessary for irrecoverable amount of work in progress.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Cash balances exclude any funds held on behalf of service users.

22

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2021

1 Accounting policies (continued)

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Finance leases

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially are those where substantially all of the benefits and risks of ownership are assumed by the charity. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the statement of financial activates as they fall due.

Pensions

The charity operates a defined contribution pension scheme. Costs are allocated between restricted and unrestricted funds in accordance with the time spent on restricted and unrestricted work by staff members. There are no liabilities at year end.

2 Income from donations and legacies

Donations Unrestricted
£
81,053
81,053		 Restricted
£
200,000
200,000		 2021
Total
£
281,053
281,053		 Unrestricted
90,569
90,569		 Restricted
-		 2020
Total
£
90,569
- 90,569

23

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2021

3 Income from charitable activities

##
##
##
##
##
##
##
422
##
##
Strategic Legal Fund (SLF)
Open Society Foundations
The Law Centres Network (LCN)
Trust for London
Comic Relief
##
##
##
Big Lottery - Breaking Chains
Open Society Foundations
##
##
##
##
Esmée Fairbairn Foundation
Kids in Need of Defence UK (KIND UK)
Paul Hamlyn Foundation
Fees and other income
Grant City Bridge Trust
Grant Three Guineas Trust
Grant Richard Cloudesley Foundation
Grant BBC Children in Need
Grant Hackney Migrant Centre
Grant - Big Lottery
Grant Haringey Migrant Centre
Fees and other income
Sub-total for Migrants' Law Project
Grant LB Islington
Grant Cripplegate Foundation
Other grants
Grant Legal Education Foundation
Sub-total for Migrant and Refugee
Children's Legal Unit
Sub-total for general social welfare and
core services
Total income from charitable activities
Fees and other income
'London Legal Support Trust
Strategic Legal Fund (SLF)
Comic Relief
Joseph Rowntree Charitable Trust
Trust for London
Baring Foundation		 Unrestricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
368,045
368,045
-
-
-
-
-
32,668
32,668
-
-
-
-
-
182,366
182,366
583,079		 Restricted
£
457,500
115,000
61,900
48,833
80,528
42,951
-
57,076
26,765
10,000
10,000
4,572
13,233
7,114
16,636
40,000
-
-
992,108
16,667
139,743
36,461
55,874
13,233
-
261,978
45,000
35,000
30,000
30,000
19,118
-
159,118
1,413,204		 2021
Total
£
457,500
115,000
61,900
48,833
80,528
42,951
-
57,076
26,765
10,000
10,000
4,572
13,233
7,114
16,636
40,000
-
368,045
1,360,153
16,667
139,743
36,461
55,874
13,233
32,668
294,646
45,000
35,000
30,000
30,000
19,118
182,366
341,484
1,996,283		 Unrestricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
15,000
278,699
293,699
-
-
-
-
-
41,340
41,340
-
-
-
-
-
104,577
104,577
439,616		 Restricted
£
450,000
113,313
60,100
69,500
74,500
48,813
29,884
27,880
24,139
15,904
-
-
-
-
-
-
-
-		 2020
Total
£
450,000
113,313
60,100
69,500
74,500
48,813
29,884
27,880
24,139
15,904
-
-
-
-
-
-
15,000
278,699
914,033
33,332
113,742
43,067
-
-
-		 1,207,732
33,332
113,742
43,067
-
-
41,340
190,141
30,000
35,000
30,000
30,000
-
-		 231,481
30,000
35,000
30,000
30,000
-
104,577
125,000 229,577
1,229,174 1,668,790

24

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2021

4 Local and Government and Housing Act 1989

The company received financial assistance from the London Borough of Islington. As required by Section 37 of the Local Government and Housing Act 1989 the following information is given.

London Borough of Islington provided funding towards the legal advice services in the following areas;

£457,500 (2020: £450,000) was for the provision of independent advice for residents of London Borough of Islington housing in the areas of welfare benefits and housing law.

25

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2021

5a Analysis of expenditure - current year

Staff costs (Note 7)
Other staff costs
Professional overheads
Expenses related to costs
Project costs
General office costs
Premises costs
Depreciation
Audit and accountancy
Irrecoverable VAT
Bad debt
Support costs
Governance costs
Total expenditure 2021
Total expenditure 2020		 Charitable activities Charitable activities Governance
costs
£
-
-
814
-
-
-
-
-
33,875
-
-		 Support costs
£
-
-
152
-
7,785
105,726
13,782
14,875
-
23,919
49,732		 2021
Total
£
1,274,277
15,659
15,913
-
14,628
113,107
51,528
14,875
33,875
23,919
49,732		 2020
Total
£
1,180,383
22,164
21,043
3,021
34,862
129,765
69,580
10,138
54,986
19,387
27,500
General social
welfare and
core services
£
890,744
4,244
10,587
-
-
5,371
25,542
-
-
-
-		 Migrant and
Refugee
Children's Legal
Unit
£
227,566
10,894
2,422
-
3,433
1,117
6,780
-
-
-
-		 Migrants' Law
Project
£
155,967
521
1,938
-
3,410
893
5,424
-
-
-
-
936,488
145,569
23,737		 252,212
39,407
6,084		 168,153
30,995
4,868		 34,689
(34,689)		 215,971
(215,971)
-		 1,607,513
-
-		 1,572,829
-
-
1,105,794 297,703 204,016 - - 1,607,513 1,572,829
1,136,091 225,494 211,244

Of the total expenditure, £157,399 was unrestricted (2020: £169,669) and £1,450,114 was restricted (2020: £1,403,160).

26

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2021

5b Analysis of expenditure - prior year

Staff costs (Note 7)
Other staff costs
Professional overheads
Expenses related to costs
Project costs
General office costs
Premises costs
Depreciation
Audit and accountancy
Irrecoverable VAT
Bad debt
Support costs
Governance costs
Total expenditure 2020		 Charitable activities Charitable activities Governance
costs
£
-
-
3,705
-
-
-
-
-
54,986
-
-		 Support costs
£
-
-
-
-
-
129,765
47,080
10,138
-
19,387
27,500		 2020
Total
£
1,180,383
22,164
21,043
3,021
34,862
129,765
69,580
10,138
54,986
19,387
27,500
General social
welfare and
core services
£
855,295
15,721
13,315
(4,823)
16,464
-
16,620
-
-
-
-		 Migrant and
Refugee
Children's Legal
Unit
£
160,165
3,275
2,023
4,358
13,720
-
3,267
-
-
-
-		 Migrants' Law
Project
£
164,923
3,168
2,000
3,486
4,678
-
2,613
-
-
-
-
912,592
179,176
44,323		 186,808
30,704
7,982		 180,868
23,990
6,386		 58,691
(58,691)		 233,870
(233,870)
-		 1,572,829
-
-
1,136,091 225,494 211,244 - - 1,572,829

27

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2021

6 Net income for the year

This is stated after charging / (crediting):

This is stated after charging / (crediting):
2021 2020
£ £
Depreciation - owned by the charitable group 14,875 10,138
Interest payable 2,603 1,069
Operating lease rentals:
Property 8,611 22,500
Auditor's remuneration (excluding VAT):
Audit 9,900 9,700
Under provision for earlier years 4,500 1,000

7 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

Staff training
Employer’s contribution to defined contribution pension schemes
Social security costs
Salaries and wages
Other staff costs		 2021
2020
£
£
1,120,907
1,048,635
110,849
100,095
33,584
31,654
3,000
-
5,937
-
1,274,277
1,180,383

No employee earned more than £60,000 during the year (2020: nil).

The total employee benefits including employer NI and pension contributions of the key management personnel were £62,479 (2020: £59,088).

The trustees were not paid and received no other benefits from employment with the charity in the year (2020: £nil). No member received payment for professional or other services supplied to the charity (2020: £nil).

8 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

Average staff 2021
2020
No.
No.
38
36
38
36

28

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2021

9 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

10 Tangible fixed assets

Depreciation
Net book value
At the start of the year
At the end of the year
At the end of the year
At the start of the year
At the end of the year
Charge for the year
Cost or valuation
At the start of the year
Additions in year		 Fixtures and
fittings
£
16,602
94,737		 Computer
equipment
£
79,382
-		 Other fixed
assets
£
10,962
-		 Total
£
106,946
94,737
111,339 79,382 10,962 201,683
16,376
4,737		 58,396
10,138		 10,962
-		 85,734
14,875
21,113 68,534 10,962 100,609
90,226 10,848 - 101,074
226 20,986 - 21,212

All of the above assets are used for charitable purposes.

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:

All of the above assets are used for charitable purposes.
Computer equipment		 2021
£
10,848		 2020
£
20,986
11
Work in progress
Stock		 2021
2020
£
£
441,438
356,885
441,438
356,885

29

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2021

12
13
14
15
Deferred income
Creditors: amounts falling due within one year
Amounts due under finance leases with 1-5 years
Creditors: amounts falling due after one year
Accruals
Balance at the beginning of the year
Amounts due under finance leases
Other creditors
Amount deferred in the year
Balance at the end of the year
Deferred income
Trade creditors
Amount released to income in the year
Debtors
Trade debtors
Other debtors
Prepayments
Grants receivable		 2021
£
261,376
2,708
24,107
60,131		 2020
£
175,910
59,814
24,146
-
348,322 259,870
2021
£
18,892
12,512
38,540
10,500
76,978		 2020
£
2,366
15,235
86,508
60,597
29,047
157,422 193,752
2021
£
101,667
(101,667)
76,978		 2020
£
101,667
(101,667)
29,047
76,978 29,047
2021
£
-		 2020
£
12,512
- 12,512

Finance leases are secured against the assets concerned.

30

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2021

16a Analysis of net assets between funds (current year)

17a
At 1 April
2020
£
-
137,764
-
Total restricted funds
137,764
-
146,681
Total designated funds
146,681
359,320
506,001
643,765
Net current assets
Fixed assets
General social welfare and core services
Migrant and Refugee Children's Legal Unit
Net assets at 31 March 2021
WIP
Analysis of net assets between funds (prior year)
Restricted funds:
Total funds
General funds
Net current assets
Long term liabilities
Net assets at 31 March 2020
Fixed assets
Designated funds:
Migrants' Law Project
Movements in funds (current year)
Total unrestricted funds
Migrant's law project
Unrestricted funds:		 17a
At 1 April
2020
£
-
137,764
-
Total restricted funds
137,764
-
146,681
Total designated funds
146,681
359,320
506,001
643,765
Net current assets
Fixed assets
General social welfare and core services
Migrant and Refugee Children's Legal Unit
Net assets at 31 March 2021
WIP
Analysis of net assets between funds (prior year)
Restricted funds:
Total funds
General funds
Net current assets
Long term liabilities
Net assets at 31 March 2020
Fixed assets
Designated funds:
Migrants' Law Project
Movements in funds (current year)
Total unrestricted funds
Migrant's law project
Unrestricted funds:		 General
unrestricted
£
101,074
184,037		 Designated
£
-
725,587		 Restricted
£
-
302,890		 Total
funds
£
101,074
1,212,514
285,111 725,587 302,890 1,313,588
General
unrestricted
£
21,212
350,620
(12,512)		 Designated
£
-
146,681
-		 Restricted
£
-
137,764
-		 Total
funds
£
21,212
635,065
(12,512)
359,320 146,681 137,764 643,765
Income &
gains
£
1,192,108
261,978
159,118		 Expenditure
& losses
£
(1,002,380)
(286,580)
(161,154)		 Transfers
£
-
-
2,036		 At 31
March 2021
£
189,728
113,162
-
137,764 1,613,204 (1,450,114) 2,036 302,890
-
146,681		 -
182,366		 -
(42,862)		 441,438
(2,036)		 441,438
284,149
146,681 182,366 (42,862) 439,402 725,587
359,320 481,766 (114,537) (441,438) 285,111
506,001 664,132 (157,399) (2,036) 1,010,698
643,765 2,277,336 (1,607,513) - 1,313,588

The narrative to explain the purpose of each fund is given at the foot of the note below.

31

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2021

17b Movements in funds (prior year)

Total restricted funds
Total designated funds
General funds
Total unrestricted funds
Total funds
Restricted funds:
Unrestricted funds:
Migrants' Law Project
General social welfare and core services
Migrant and Refugee Children's Legal Unit
Migrant's law project
Designated funds:		 At 1 April
2020
£
68,971
158,328
-		 Income &
gains
£
914,031
190,141
125,000		 Expenditure
& losses
£
(1,011,388)
(210,705)
(181,067)		 Transfers
At 31 March
2020
£
£
28,386
-
-
137,764
56,067
-
84,453
137,764
(56,067)
146,681
(56,067)
146,681
(28,386)
359,320
(84,453)
506,001
-
643,765
227,299 1,229,172 (1,403,160)
128,348 104,577 (30,177)
128,348 104,577 (30,177)
101,588 425,608 (139,492)
229,936 530,185 (169,669)
457,235 1,759,358 (1,572,829)

Purposes of restricted funds

General social welfare and core services includes core funding for General Legal Advice Services and the Three Advice Projects.

The Migrant and Refugee Children's Legal Unit was funded to work for social justice by changing policy and practice to ensure respect for the rights, and improve the lives, of migrant and refugee children in the UK through strategic casework, training , consultancy and policy work.

The Migrants' Law Project is a legal and public legal education project, which aims to improve the rights of migrants, refugees and asylum seekers through the use of public law.

Purposes of designated funds

Migrants' Law Project

Funds have been set aside by the Management Committee for the work of the Migrants' Law Project at the Law Centre to further the project objectives.

WIP

This fund represents the value of WIP at year-end. WIP represents the value of legal work done to the year-end and is not readily convertible to cash.

32

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2021

19 Finance lease commitments

The charity's total future minimum lease payments under non-cancellable finance leases is as follows for each of the following periods

Between 1-5 Years
Less than one year		 2021
2020
£
£
12,512
15,235
-
12,512
12,512
27,746
Property

20 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods

Over 5 years
Less than one year
Between 1-5 Years		 2021
2020
£
£
22,500
22,500
90,000
90,000
37,500
60,000
150,000
172,500
Property

21 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

33