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2022-03-31-accounts

Report and financial statements For the year ended 31 March 2022

Company number: 1302947 Charity number: 268468

Islington Law Centre

For the year ended 31 March 2022

Contents

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 3 Independent auditor’s report ....................................................................................................... 15 Statement of financial activities (incorporating an income and expenditure account) ................... 19 Balance sheet ............................................................................................................................... 20 Statement of cash flows ................................................................................................................ 21 Notes to the financial statements ................................................................................................. 22

Islington Law Centre

Reference and administrative information

For the year ended 31 March 2022

Company number Incorporated in the United Kingdom Incorporated in the United Kingdom 1302947
Charity number Registered in England and Wales 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
Steven Lorber
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 2022

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 2022

The Trustees present their report and the audited financial statements for the year ended 31 March 2022.

No employee earned more than £60,000 during the year (2021: 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 2022

Organisational Structure

The Charity has an active Trustee Board, which meets at least 6 times a year.

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

The Covid Pandemic and the Cost of Living Crisis

The community along with clients and users of the Law Centre have had to deal with the covid pandemic over the past two years and are now facing the Cost of Living Crisis. Throughout the pandemic the Law Centre managed to maintain all of our services and adapted the way that we provide the services to meet the circumstances and our clients needs. Organisations across Islington have come together to try to ensure that services are adapted and provided to our clients and the Law Centre has taken a full part in this process – building on the strengths and the relationships that exist across the community and voluntary sector and Local Authority in Islington.

For many of our clients and service users the Cost of Living Crisis in nothing new. We have worked with people and families who have been struggling to make ends meet for many years. What is new if the scale of the crisis facing those on low and middle incomes. Many of the issues now facing the community are the result of previous policy changes brought about during the austerity that followed the 2008 financial crash. In particular, the changes to housing benefit, the bedroom tax, the cap on benefits and the fact that the local housing allowance no longer meets the costs of housing for many in the community which reduces the available income to support families and children.

Even with the Energy Price Guarantee electricity and gas prices increased by 27% higher from October 2022 compared to the year before. With inflation rising, interest rates rising and the government now talking of the need for renewed tax rises and spending cuts there is a further period of austerity on the horizon. As more people will be pushed into poverty there will be an increasing slide into deprivation for many of those in our community who were previously just managing. The Law Centre will continue to work with the community to provide services and legal advice to help the community to deal with the effects of poverty and to enable people to take a full part in civil society.

4

Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2022

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 : -

----- Start of picture text -----
495 new
cases opened
in the past
year
----- End of picture text -----

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

----- Start of picture text -----
3,964 cases &
enquiries
worked on in
2021/2022
----- End of picture text -----

Reception and Referral Service

In the year 2021/22, the service dealt with 7,041 enquiries, which is a 20% 7041 increase on the previous year. Of these enquiries 1,410 came from people reception contacting the Law Centre for the first time. Our reception is now staffed inenquiries person again, rather than remotely during the Covid-19 pandemic.

5

Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2022

Casework, advocacy and representation

The Law Centre worked on 3964 cases during the year, a 18% increase on the previous year, including:

----- Start of picture text -----
Public Law Education Public Authorities
2% 2% 0%
Welfare
Benefits Housing
33% 40%
Debt
9% Immigration
14%
----- End of picture text -----

Housing – 1,594 Welfare Benefits – 1,297 Immigration – 551 Debt – 335 Education – 84 Public Law- 87 Claims Against Public Authorities- 16

Case study- Joel

Joel is a young Albanian man, who came to the UK 9 years ago as a 16 year-old Unaccompanied AsylumSeeking Child.

He claimed asylum as he was a victim of trafficking in Albania and forced to work on a cannabis farm. He was physically and emotionally abused by armed traffickers, resulting in a later diagnosis of PTSD and a broken limb. He also had a history of extreme domestic violence at the hands of his father.

Joel had a number of different solicitors, including those who failed to advise him he was eligible for legal aid, resulting in him accruing debts in order to fund fresh claims which were unsuccessful. His case was repeatedly refused by the Home Office before ILC took conduct of the same.

We instructed an expert psychologist who diagnosed our client with complex Post Traumatic Stress Disorder. We witnessed our client’s deterioration and active suicidal ideation and as a result took swift action to challenge the delay of the Home Office to make a decision in our client’s fresh asylum claim. In August this year our client was finally granted refugee status.

We have since liaised with our client’s support worker and he is accessing benefits and has started the long road to recovery.

We also continued to manage 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.

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.

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Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2022

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. We have also recently worked closely with the Housing Law Practitioners Association in regard to proposed government changes to housing provision as well as responding to numerous consultations from the Home Office relating to immigration.

Outreach

The welfare benefits team have continued to operate their form filling clinic at the Law Centre office and in the past year had 203 appointments. 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 have had 179 advice appointments in the past year. This is an increase of 184% on the previous year.

203 form filling clinic appointments

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

Pro bono activity

The Law Centre continued to run three evening advice sessions each 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 354 appointments during the year. This was a 48% decrease on the year in part as a result of changes caused by covid.

----- Start of picture text -----
354
pro bono
appointments
----- End of picture text -----

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.

7

Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2022

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) is a is a legal and public legal education project that promotes fair treatment and access to justice for migrants, refugees and asylum seekers in the UK. They currently work on many complex refugee family reunion cases, in which relatives abroad are often in positions of extreme hardship.

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 project has provided direct representation to 30 children and young people from Albania to assist them with the asylum and trafficking claims throughout the year. The project has also provided a weekly advice surgery as part of the project seeing about 3 young people per week to provide them with advice on their circumstances- offering around 120 advice sessions via that. The team have also run education and empowerment sessions for young Albanians engaged in Shpresa Programme to support their understanding of the asylum system.

100% success rate for KiND applications

The Kids in Need of Defence (KiND UK) project also continues- providing training, 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. The total number of KIND cases in the past year was 169 .

KIND continue to hold a 100% success rate to date for their applications.

The organisation’s infrastructure

The Law Centre has put in place improved financial arrangements and have moved to a new cloudbased accounting system. We have also improved the IT facilities at the Law Centre by moving to a cloud-based case management system and have upgraded the organisation’s IT hardware along with a move to Office 365.

In addition the Law Centre has created new training space and facilities to increase the emphasis on training for staff and for other community organisations.

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

8

Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2022

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 2022. We received very positive feedback including that ‘the centre should continue to be highly commended for sustaining an extremely high level of compliance against the Lexcel standard’.

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.

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, two thirds of our clients have some form of ill-health or disability.

Beneficiaries can self-refer, or are referred or signposted from other Two thirds of agencies, and a number of referrals are received from mental health our clients have professionals, as well as community organisations, children’s centres and some form of the local authority. ill-health/ disability

Clients are asked about their experience of the service via a questionnaire, as well as contacting us independently with feedback, and 96% of clients said that they were very happy. 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.

I have nothing but praise for the law centre, especially Gail, who has the patience of a saint. She was incredibly support to me, a great listener and made my complaint and my comments about the DWP feel important. What I said mattered. I will miss her input and her help. Praise must also be given to the reception staff who, in my experience, have always

It was an amazing assistance to our family very detailed and courteous…informative ..my family shall recommend this first class efforts to others in our situation

demonstrated patience and composure with their clients.

9

Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2022

I had no trust or belief in people at the beginning of my first encounter with Anna Skehan. She was very calm even though I had given her reasons to not have taken my case with my anger and attitude, above all that she saw something and got to working on my case. The fight and struggles has been real hard but we made it with all the legal team working together to make mine and others life more bearable. I thank the law centre and all that you do.

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 £2,131,779 with expenditure of £1,738,939. We have managed to increase our unrestricted funds less work in progress to £951,946 and our overall funds to £1,706,428.

The Trustees have taken this action to build unrestricted income and reserves and to ensure that the organisation has between 3 and 6 months reserves at any one time. The target for reserves is therefore between £435 and £869,000.

The renumeration of the key management personnel is decided by the Board. No employee earned more than £60,000 in the year.

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.

10

Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2022

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 full review of LASPO (Legal Aid and the Sentencing and Punishment of Offenders act) in the autumn of 2022, and we will participate 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 a huge increase in fuel costs 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 £466,976. The designated funds at year end were £906,116.

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.

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.

11

Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2022

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 holds Legal Aid contracts in housing, debt and welfare benefits, public law and immigration and asylum law.

In 2022/23, 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. We also intend to develop our training provision to start to train the new generation of social welfare lawyers.

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.

12

Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2022

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:

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.

13

Islington Law Centre

Trustees’ annual report

For the year ended 31 March 2022

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 2022 and signed on their behalf by

Russell Smith-Becker Trustee

14

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 2022 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.

15

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 company law) are responsible for the preparation of the financial statements and for being satisfied

16

Independent auditor’s report

To the members of

Islington Law Centre

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:

17

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)

9 December 2022

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

18

Islington Law Centre

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

For the year ended 31 March 2022

For theyear ended 31 March 2022 For theyear ended 31 March 2022
Unrestricted
Note
£
Income from:
2
107,410
3
661,268
768,678
5a
310,183
310,183
6
458,495
-
458,495
Reconciliation of funds:
1,010,698
1,469,193
Total income
Expenditure on:
Donations and legacies
Charitable activities
Total expenditure
Charitable activities
Total funds brought forward
Net income / (expenditure) for the year
Total funds carried forward
Transfers between funds
Net movement in funds		 Restricted
£
-
1,363,101		 2022
Total
£
107,410
2,024,369		 Unrestricted
£
81,053
583,079		 Restricted
£
200,000
1,413,204		 2021
Total
£
281,053
1,996,283
768,678 1,363,101 2,131,779 664,132 1,613,204 2,277,336
310,183 1,428,756 1,738,939 157,399 1,450,114 1,607,513
310,183 1,428,756 1,738,939 157,399 1,450,114 1,607,513
458,495
-		 (65,655)
-		 392,840
-		 506,733
(2,036)		 163,090
2,036		 669,823
-
458,495
1,010,698		 (65,655)
302,890		 392,840
1,313,588		 504,697
506,001		 165,126
137,764		 669,823
643,765
1,469,193 237,235 1,706,428 1,010,698 302,890 1,313,588

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 16a to the financial statements.

19

Islington Law Centre

Balance sheet

Balance sheet
As at 31 March 2022 Company no. 1302947
Note
Fixed assets:
10
Current assets:
11
12
Liabilities:
13
16a
Total unrestricted funds
Cash at bank and in hand
Tangible assets
Stock
Debtors
The funds of the charity:
Creditors: amounts falling due within one year
Net current assets
Total net assets
Restricted income funds
Unrestricted income funds:
Designated funds
General funds
Total charity funds		 £
517,247
388,775
846,366		 2022
£
96,101		 £
441,438
348,322
580,176		 2021
£
101,074
96,101
1,610,327		 101,074
1,212,514
1,752,388
(142,061)		 1,369,936
(157,422)
906,116
563,077		 284,149
726,549
1,706,428 1,313,588
237,235
1,469,193		 302,890
1,010,698
1,706,428 1,313,588

Approved by the management committee on 22 November 2022 and signed on their behalf by

Russell Austin Smith-Becker Trustee

20

Islington Law Centre

Statement of cash flows

For the year ended 31 March 2022 For the year ended 31 March 2022 For the year ended 31 March 2022
Note
£
£
(a)
278,695
Interest paid
(768)
(11,737)
(12,505)
266,190
580,176
(b)
846,366
(a)
2022
£
392,840
16,710
768
(75,809)
(40,453)
(15,361)
Net cash provided by operating activities
278,695
(b) Analysis of cash and cash equivalents
At 1 April
2021
Cash flows
£
£
Cash at bank and in hand
580,176
266,190
Total cash and cash equivalents
580,176
266,190
Decrease in creditors
Interest paid
Depreciation charges
Reconciliation of net income to net cash flow from operating activities
Net income for the reporting period
(as per the statement of financial activities)
Increase in stocks
Increase in debtors
Cash flows from operating activities
Net cash used in investing activities
Net cash provided by operating activities
2022
Cash flows from investing activities:
Purchase of fixed assets
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year		 £
£
465,454
(2,603)
(94,737)
(97,340)
368,114
212,062
580,176
2021
£
669,823
14,875
2,603
(84,553)
(88,452)
(48,842)
465,454
Other
changes
At 31 March
2022
£
£
-
846,366
-
846,366
2021
Other
changes
£
-
368,114
212,062
580,176
2021
£
669,823
14,875
2,603
(84,553)
(88,452)
(48,842)
278,695 465,454
Cash flows
£
266,190		 At 31 March
2022
£
846,366
580,176 266,190 - 846,366

21

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2022

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.

22

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2022

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 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:

� Leasehold improvements 15 years straight-line

� Fixtures and fittings 25% reducing balance

� Office equipment 25% reducing balance

� Computer equipment 3 - 5 years straight-line

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.

23

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2022

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

Unrestricted
£
107,410
107,410
Donations		 £
-
-
Restricted		 2022
Total Unrestricted
£
£
107,410
81,053
107,410
81,053		 Restricted
£
200,000
200,000		 2021
Total
£
281,053
281,053

24

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2022

3 Income from charitable activities

Unrestricted
£
##
-
##
-
##
-
##
-
##
-
##
-
422
-
##
-
##
-
Strategic Legal Fund (SLF)
-
Open Society Foundations
-
The Law Centres Network (LCN)
-
Trust for London
-
Comic Relief
-
##
-
-
Big Lottery - Breaking Chains
-
##
-
##
-
##
-
-
-
-
-
-
41,667
619,601
661,268
AB Charitable Trust
Other
National Lottery Community Fund
The Evans Cornish Foundation
'London Legal Support Trust
Joseph Rowntree Charitable Trust
Baring Foundation
Big Lottery
Haringey Migrant Centre
Fees and other income
LB Islington
Cripplegate Foundation
Therium
Islington Children’s Services
Total income from charitable activities
Esmée Fairbairn Foundation
Kids in Need of Defence UK (KIND
Paul Hamlyn Foundation
City Bridge Trust
Three Guineas Trust
Richard Cloudesley Foundation
BBC Children in Need
Hackney Migrant Centre		 £
450,000
162,918
63,800
58,000
29,308
-
57,180
26,244
10,000
-
7,266
31,760
-
15,000
-
150,014
14,550
107,951
30,000
27,500
30,000
30,000
40,000
10,000
10,160
1,450
-
-
1,363,101
Restricted		 2022
Total
£
450,000
162,918
63,800
58,000
29,308
-
57,180
26,244
10,000
-
7,266
31,760
-
15,000
-
150,014
14,550
107,951
30,000
27,500
30,000
30,000
40,000
10,000
10,160
1,450
41,667
619,601
2,024,369		 Unrestricted
Restricted
£
£
-
457,500
-
115,000
-
61,900
-
48,833
-
80,528
-
42,951
-
57,076
-
26,765
-
10,000
-
10,000
-
23,690
-
26,466
-
7,114
-
46,636
-
56,667
-
139,743
-
36,461
-
55,874
-
45,000
-
35,000
-
30,000
-
-
-
-
-
-
-
-
-
-
-
-
583,079
-
583,079
1,413,204		 Unrestricted
Restricted
£
£
-
457,500
-
115,000
-
61,900
-
48,833
-
80,528
-
42,951
-
57,076
-
26,765
-
10,000
-
10,000
-
23,690
-
26,466
-
7,114
-
46,636
-
56,667
-
139,743
-
36,461
-
55,874
-
45,000
-
35,000
-
30,000
-
-
-
-
-
-
-
-
-
-
-
-
583,079
-
583,079
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
23,690
26,466
7,114
46,636
56,667
139,743
36,461
55,874
45,000
35,000
30,000
-
-
-
-
-
-
583,079
1,413,204 1,996,283

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;

£450,000 (2021: £457,500) 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 2022

5a Analysis of expenditure - current year

Staff costs (Note 7)
Other staff costs
Professional costs
Project costs
General office costs
Premises costs
Depreciation
Audit and accountancy
Irrecoverable VAT
Bad debt
Support costs
Governance costs
Total expenditure 2022		 Charitable
activities
£
1,376,222
11,088
13,658
38,425
6,302
55,446
-
-
-
-		 Governance
costs
£
-
-
-
-
-
-
-
31,797
-
-		 Support costs
£
-
-
10,441
-
106,611
2,709
16,710
-
15,530
54,000		 2022
Total
£
1,376,222
11,088
24,099
38,425
112,913
58,155
16,710
31,797
15,530
54,000		 2021
Total
£
1,274,277
15,659
15,913
14,628
113,107
51,528
14,875
33,875
23,919
49,732
1,501,141
31,797
206,001		 31,797
(31,797)
-		 206,001
-
(206,001)		 1,738,939
-
-		 1,607,513
-
-
1,738,939 - - 1,738,939 1,607,513

Of the total expenditure, £310,183 was unrestricted (2021: £157,399) and £1,428,756 was restricted (2021: £1,450,114).

26

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2022

5b Analysis of expenditure - prior year

Staff costs (Note 7)
Other staff costs
Professional overheads
Project costs
General office costs
Premises costs
Depreciation
Audit and accountancy
Irrecoverable VAT
Bad debt
Support costs
Governance costs
Total expenditure 2021		 Charitable
activities
£
1,274,277
15,659
14,947
6,843
7,381
37,746
-
-
-
-		 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
1,356,853
215,971
34,689		 34,689
-
(34,689)		 215,971
(215,971)
-		 1,607,513
-
-
1,607,513 - - 1,607,513

27

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2022

6 Net income for the year

This is stated after charging / (crediting):

This is stated after charging / (crediting):
2022 2021
£ £
Depreciation 16,710 14,875
Interest payable 768 2,603
Operating lease rentals:
Property 22,500 22,500
Auditor's remuneration (excluding VAT):
Audit 10,600 9,900
Under provision for earlier years - 4,500

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

Staff costs were as follows:

Social security costs
Salaries and wages
Employer’s contribution to defined contribution pension schemes
Staff training
Other staff costs		 2022
£
1,222,464
119,824
28,478
-
5,456		 2021
£
1,120,907
110,849
33,584
3,000
5,937
1,376,222 1,274,277

No employee earned more than £60,000 during the year (2021: nil).

The total employee benefits including employer NI and pension contributions of the key management personnel were £119,567 (2021: £62,479).

The trustees were not paid and received no other benefits from employment with the charity in the year (2021: £nil). No member received payment for professional or other services supplied to the charity (2021: £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 2022
No.
39		 2021
No.
38
39 38

28

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2022

9 Taxation

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

10
Net book value
At the start of the year
At the end of the year
Charge for the year
Depreciation
At the start of the year
Additions in year
Cost or valuation
Tangible fixed assets
At the end of the year
At the end of the year
At the start of the year		 Fixtures and
fittings
£
111,339
9,369		 Computer
equipment
£
79,382
1,338		 Other fixed
assets
£
10,345
1,030		 Total
£
201,066
11,737
120,708 80,720 11,375 212,803
21,113
6,202		 68,534
10,251		 10,345
258		 99,992
16,710
27,315 78,785 10,603 116,702
93,393 1,935 773 96,101
90,226 10,848 - 101,074

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:

2022 2021
£ £
Computer equipment 1,935 10,848

All of the above assets are used for charitable purposes.

11 Stock

Stock
Work in progress 2022
£
517,247		 2021
£
441,438
517,247 441,438

29

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2022

12 Debtors

£
96,101
466,976
563,077
Trade debtors
Other debtors
Prepayments
Grants receivable
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
General
unrestricted
Balance at the beginning of the year
Net current assets
Fixed assets
Net assets at 31 March 2022
Analysis of net assets between funds (current year)
Deferred income
Creditors: amounts falling due within one year
Accruals		 £
96,101
466,976
563,077
Trade debtors
Other debtors
Prepayments
Grants receivable
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
General
unrestricted
Balance at the beginning of the year
Net current assets
Fixed assets
Net assets at 31 March 2022
Analysis of net assets between funds (current year)
Deferred income
Creditors: amounts falling due within one year
Accruals		 Designated
£
-
906,116		 2022
£
357,472
4,571
20,824
5,908		 2021
£
261,376
2,708
24,107
60,131
388,775 348,322
2022
£
16,769
-
86,460
30,500
8,332		 2021
£
18,892
12,512
38,540
10,500
76,978
142,061 157,422
2022
£
76,978
(76,978)
8,332		 2021
£
101,667
(101,667)
76,978
8,332 76,978
Restricted
£
-
237,235		 Total
funds
£
96,101
1,610,327
563,077 906,116 237,235 1,706,428

13 Creditors: amounts falling due within one year

14 Deferred income

15a Analysis of net assets between funds (current year)

15b Analysis of net assets between funds (prior year)

Fixed assets
Net current assets
Net assets at 31 March 2021		 £
101,074
625,475
General
unrestricted		 Designated
£
-
284,149		 Restricted
£
-
302,890		 Total
funds
£
101,074
1,212,514
726,549 284,149 302,890 1,313,588

30

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2022

16a Movements in funds (current year)

Total restricted funds
Total designated funds
AB Charitable Trust
Therium
National Lottery Community Fund
Other
The Evans Cornish Foundation
Designated funds:
Migrants' Law Project
WIP
Restricted funds:
Total funds
General funds
Three Guineas Trust
LB Islington
City Bridge Trust
Cripplegate Foundation
Total unrestricted funds
Unrestricted funds:
Baring Foundation
Joseph Rowntree Charitable Trust
Big Lottery
Richard Cloudesley Foundation
Islington Children’s Services
Strategic Legal Fund (SLF)
Hackney Migrant Centre
Haringey Migrant Centre
Esmée Fairbairn Foundation
Paul Hamlyn Foundation
Kids in Need of Defence UK (KIND UK)
Trust for London
Open Society Foundations		 At 1 April
2021
£
-
-
100,910
32,222
32,221
37,186
-
-
-
-
-
-
75,976
-
24,375
-
-
-
-
-
-
-		 Income &
gains
£
63,800
162,918
450,000
58,000
29,309
165,131
26,244
10,000
7,266
31,760
-
15,000
150,013
14,550
30,000
27,500
30,000
10,000
10,160
30,000
40,000
1,450		 Expenditure
& losses
£
(63,800)
(115,000)
(534,699)
(47,121)
(61,530)
(165,131)
(26,244)
(10,000)
(7,266)
(30,692)
-
(15,000)
(168,328)
(13,702)
(43,900)
(27,500)
(30,000)
(10,000)
(10,160)
(30,000)
(17,233)
(1,450)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 At 31 March
2022
£
-
47,918
16,211
43,101
-
37,186
-
-
-
1,068
-
-
57,660
848
10,475
-
-
-
-
-
22,767
-
302,890 1,363,101 (1,428,756) - 237,235
284,149
441,438		 144,716
75,809		 (39,996)
-		 -
-		 388,869
517,247
725,587 220,525 (39,996) - 906,116
285,111 548,153 (270,187) - 563,077
1,010,698 768,678 (310,183) - 1,469,193
1,313,588 2,131,779 (1,738,939) - 1,706,428

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 2022

16b Movements in funds (prior year)

Total restricted funds
Total designated funds
General funds
Restricted funds:
Unrestricted funds:
Migrants' Law Project
LB Islington
Designated funds:
City Bridge Trust
Joseph Rowntree Charitable Trust
Justice Foundation Grant
Baring Foundation
Esmée Fairbairn Foundation
Big Lottery - Breaking Chains
Paul Hamlyn Foundation
Kids in Need of Defence UK (KIND UK)
Comic Relief
Trust for London
The Law Centres Network (LCN)
WIP
Total funds
Total unrestricted funds
Three Guineas Trust
Open Society Foundations
Strategic Legal Fund (SLF)
'London Legal Support Trust
Hackney Migrant Centre
Haringey Migrant Centre
Big Lottery
BBC Children in Need
Richard Cloudesley Foundation
Cripplegate Foundation		 At 1 April
2021
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
17,134
98,492
22,138
-
-
-
-
-		 Income &
gains
£
457,500
115,000
61,900
48,833
80,528
42,951
57,076
26,765
10,000
10,000
23,690
26,466
7,114
46,636
56,667
139,743
36,461
55,874
45,000
35,000
30,000
200,000		 Expenditure
& losses
£
(356,590)
(115,000)
(61,900)
(16,611)
(48,307)
(42,951)
(19,890)
(26,765)
(10,000)
(10,000)
(23,690)
(26,466)
(7,114)
(46,636)
(73,801)
(164,295)
(58,599)
(55,874)
(20,625)
(35,000)
(30,000)
(200,000)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,036
-
-
-
-
-
-		 At 31 March
2021
£
100,910
-
-
32,222
32,221
-
37,186
-
-
-
-
-
-
-
-
75,976
-
-
24,375
-
-
-
137,764 1,613,204 (1,450,114) 2,036 302,890
146,681
-		 182,366
-		 (42,862)
-		 (2,036)
441,438		 284,149
441,438
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

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 Migrant and Refugee Children’s Legal Unit received restricted funding from Paul Hamlyn Foundation, Kids in Need of Defence, AB Charitable Trust and the National Lottery.

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. The Migrants' Law Project received restricted funding from Joseph Rowntree Foundation, Esmee Fairbairn, Therium and Trust for London.

32

Islington Law Centre

Notes to the financial statements

For the year ended 31 March 2022

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.

18 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

Less than one year
Between 1-5 Years		 2022
2021
£
£
-
12,512
-
-
-
12,512
Property		 2022
2021
£
£
-
12,512
-
-
-
12,512
Property
- 12,512

19 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		 2022
2021
£
£
22,500
22,500
90,000
90,000
15,000
37,500
127,500
150,000
Property		 2022
2021
£
£
22,500
22,500
90,000
90,000
15,000
37,500
127,500
150,000
Property
127,500 150,000

20 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.

21 Related party transactions

There are no related party transactions to disclose for 2022 (2021: none).

33