Report and financial statements For the year ended 31 March 2023 Company number: 1302947 Charity number: 268468 Islington Law Centre For the year ended 31 March 2023 ## 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 0 Islington Law Centre ## Reference and administrative information For the year ended 31 March 2023 Company number Incorporated in England and Wales 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: Lindsay Edkins Co-Chair Russell Smith-Becker Co-Chair Susan Lee Onika Adams Jemima Joll Resigned 26 May 2023 Michael Collins Paul Lowenberg Steven Lorber Marian Ellingworth Re-appointed 26 May 2023 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 2023 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 2023 The Trustees present their report and the audited financial statements for the year ended 31 March 2023. 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 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, the trustees consider how planned activities will contribute to the aims and objectives that have been set. The objects of Islington Law Centre are as follows: - (a) The relief of poverty amongst persons resident or working in England and Wales in particular the London Borough of Islington and the surrounding area by providing such persons with legal advice services and representation which they could not otherwise obtain or which it would not be reasonably practicable or appropriate for them to obtain elsewhere; including by the provision of legal advice services and representation to help migrants, refugees and asylum seekers to take steps towards the regularization of immigration status where appropriate; - (b) To advance the education of the public in the law of England and Wales and the application thereof ## 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 Office Manager – 1 3 Islington Law Centre Trustees’ annual report For the year ended 31 March 2023 ## The Cost of Living Crisis The year has been dominated by the Cost of Living Crisis, but 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. ## 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 : - - An open-door reception and referral service available 5 days a week to help people identify the key legal issues they are facing and to link them with appropriate support (both within the organisation and via other agencies) - Specialist casework teams in debt, education, housing, immigration/asylum, public law and welfare benefits. - An outreach programme delivering 15 specialist legal advice sessions each week , normally based in front line services and community venues, but currently operating both face to face and in some cases remotely - A pro bono programme which includes 3 evening advice sessions each week , providing direct assistance with the help of volunteer lawyers, as well as other pro bono activity linked to specific projects and other casework teams - Specialist projects focussing on target client groups – the Migrants’ Law Project (MLP) and the Migrant and Refugee Children’s Legal Unit (MiCLU). All areas of the charity’s activities have been well used by clients and have made an impact during the year. 4 Islington Law Centre ## Trustees’ annual report ## For the year ended 31 March 2023 ## Reception and Referral Service 6163 reception enquiries In the year 2022/23, the service dealt with 6,163 enquiries. Our reception is staffed inperson with two receptionists who book appointments and make referrals where the Law Centre either does not have capacity or does not work in the needed area of law. ## Casework, advocacy and representation The Law Centre worked on 3704 cases & enquiries during the year, a slight decrease on the previous year, including: **----- Start of picture text -----**
Public Law Education Public Authorities
2% 3% <1%
Housing 36%
Welfare
Benefits
35%
Debt Immigration
8% 17%
**----- End of picture text -----**
Housing – 1318 Welfare Benefits – 1282 Immigration – 614 Debt – 311 Education – 111 Public Law- 57 Claims Against Public Authorities- 11 ## Case study- Charlotte Charlotte’s daughter contracted brain cancer when she was in her early twenties, and Charlotte went from working a busy job to needing to spend a lot of time caring for her daughter. She was reliant on her carer’s allowance and income support. A week before Christmas I looked at my bank and my carer’s allowance hadn’t come in. I was devastated. I rang the DWP and they had decided to stop it as my daughter wasn’t going to get DLA anymore. I asked why and they said that after her telephone consultation in October they had decided not to award it. They also advised that income support would be stopping soon. I was crying in the street and a neighbour advised to call ILC. There was a receptionist and as soon as she answered the phone I couldn’t stop crying. I said that my daughter has been diagnosed with brain cancer, she can’t do without me, she needs me every day. She falls down all the time. She had so much warmth in her voice, I really trusted her. I had a call back from Megan, and then things really started to happen. It’s so traumatic to think about how things could have ended up – I had no fight left in me. Thanks to Megan everything was reinstated. Things for the future are amazing. They gave the benefits until 2025, so she doesn’t have to reapply every 18 months. Not to have that worry, is amazing. The oncologist said that there’s no reason why she can’t live to be 100. She is now disabled, but she is incredible. 5 Islington Law Centre ## Trustees’ annual report ## For the year ended 31 March 2023 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. This service went out to tender by the Legal Aid Agency as part of the new Housing Loss Prevention Advice Service (HLPAS) and the Law Centre have successfully secured this service for residents. 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. 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 176 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 130 advice appointments in the past year. **----- Start of picture text -----**
130
Immigration
outreach
appointments
**----- End of picture text -----**
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 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. 6 Islington Law Centre ## Trustees’ annual report ## For the year ended 31 March 2023 ## 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 256 teams of pro bono lawyers from seven City law firms and inpro bono house teams and has assisted clients with issues such as appointments reclaiming deposits from landlords, Criminal Injuries Compensation and small claims proceedings. The pro bono evening clinics had appointments during the year. The Law Centre has also been able to sustain a pro bono immigration project, working with City law firms. The Law Centre is a London partner in an 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) 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 have worked 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 33 children and young people from Albania to assist them with the asylum and trafficking claims throughout the year. The team also delivered 42 one-to-one advice sessions on Zoom, reaching 82 young people who needed advice on working with their lawyer, or support to find legal representation. They successfully referred young people to other law firms and 7 Islington Law Centre Trustees’ annual report For the year ended 31 March 2023 supported them to access pro bono advice from barristers chambers. 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 161 . KiND continue to hold a 100% success rate to date for their applications. ## The organisation’s infrastructure The Law Centre has been benefiting from the improved financial arrangements IT systems that have been established over the past two years. In addition the Law Centre has now created a 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. The Law Centre holds the Law Society’s Lexcel Quality Standard and was re-awarded this following a reassessment in April 2023. We received very positive feedback including that ‘It remains very clear, however, that compliance remains a deeply embedded part of the culture and, in Lexcel terms, the Centre remains an extremely well run, and extremely well managed organisation .” ## 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. 8 Islington Law Centre ## Trustees’ annual report ## For the year ended 31 March 2023 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. “My advisor, Amber, was patient and easy to talk to. I felt like finally someone was listening to me. I felt supported and Amber always explained every step and option available. As a young adult living with overwhelming anxiety as well as mobility issues I struggle daily; being listened to was a big relief. “Anna was excellent along with others literally saved me. I can't thank her and your organisation enough!” My advisor was warm, welcoming, and very understanding - this has made all the difference in my experience. I would recommend the Law Centre to anyone who is struggling and doesn't know their rights.” “Megan was absolutely amazing she treated me with nothing but kindness and respect and I couldn't have asked for anyone better. Thank you Law Centre and all that you do.” ## Financial review The Law Centre has undertaken considerable work in recent years to strengthen its foundations and improve its resilience. 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. 9 Islington Law Centre ## Trustees’ annual report ## For the year ended 31 March 2023 Our income for the year increased to £2,577,416 with expenditure of £1,846,975. We have managed to increase our free reserves to £796,747 (5 months reserves) and our overall funds to £2,436,869. 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. ## 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. We are continuing to see an increase in poverty, and in particular child poverty and in-work poverty, combined with the reduction in the amount of Universal Credit through deductions and sanctions. We are also continuing to assist people to deal with the cost of living crisis which is continuing to affect the poorest members of the community. ## Reserves policy and going concern The Trustees are committed to ensuring reserves are between three months’ and six months’ normal running costs, that is between £461,742 and £923,484. The free reserves (unrestricted general funds less unrestricted fixed assets) at the year-end were £796,747 which is 5 months’ reserves and within the reserves policy. 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. 10 Islington Law Centre ## Trustees’ annual report For the year ended 31 March 2023 ## 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. 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 2023/24, 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 are also looking to develop our public law work and to look to how to develop and train staff and to grow our own future 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. 11 Islington Law Centre ## Trustees’ annual report For the year ended 31 March 2023 ## Appointment of trustees The Law Centre has a full Trustee Board. ## 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: - Select suitable accounting policies and then apply them consistently - Observe the methods and principles in the Charities SORP - Make judgements and estimates that are reasonable and prudent - State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation 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: - There is no relevant audit information of which the charitable company’s auditors are unaware 12 Islington Law Centre Trustees’ annual report For the year ended 31 March 2023 - members have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information 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 12 December 2023 and signed on their behalf by Russell Smith-Becker Trustee 13 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 2023 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: - Give a true and fair view of the state of the charitable company’s affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure for the year then ended - Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice - Have been prepared in accordance with the requirements of the Companies Act 2006 ## 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: - The information given in the trustees’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements; and - The trustees’ annual report has been prepared in accordance with applicable legal requirements. ## 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: - Adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - The financial statements are not in agreement with the accounting records and returns; or - Certain disclosures of trustees’ remuneration specified by law are not made; or - We have not received all the information and explanations we require for our audit; or - The directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ annual report and from the requirement to prepare a strategic report. ## 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 15 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: - We enquired of management, which included obtaining and reviewing supporting documentation, concerning the charity’s policies and procedures relating to: - Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance; - Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud; - The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations. - We inspected the minutes of meetings of those charged with governance. - We obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience. - We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit. 16 Independent auditor’s report ## To the members of ## Islington Law Centre - We reviewed any reports made to regulators. - We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations. - We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud. - In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business. 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) 14 December 2023 for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL 17 ## **Islington Law Centre** **Statement of financial activities** (incorporating an income and expenditure account) ## **For the year ended 31 March 2023** |**For theyear ended 31 March 2023**|**For theyear ended 31 March 2023**|||||| |---|---|---|---|---|---|---| |Unrestricted
**Note**
£
**Income from:**
**2**
92,444
**3**
991,911
**1,084,355**
**5a**
420,866
420,866
**6**
**663,489**
**Reconciliation of funds:**
1,469,193
**2,132,682**
**Total income**
**Expenditure on:**
Donations and legacies
Charitable activities
**Total expenditure**
Charitable activities
Total funds brought forward
**Net income / (expenditure) for the year and**
**net movement in funds**
**Total funds carried forward**||Restricted
£
-
1,493,061|**2023**
**Total**
**£**
**92,444**
**2,484,972**|Unrestricted
£
107,410
661,268|Restricted
£
-
1,363,101|2022
Total
£
107,410
2,024,369| ||**1,084,355**|**1,493,061**|**2,577,416**|768,678|1,363,101|2,131,779| ||420,866|1,426,109|**1,846,975**|310,183|1,428,756|1,738,939| ||420,866|1,426,109|**1,846,975**|310,183|1,428,756|1,738,939| ||**663,489**
1,469,193|**66,952**
237,235|**730,441**
1,706,428|458,495
1,010,698|(65,655)
302,890|392,840
1,313,588| ||**2,132,682**|**304,187**|**2,436,869**|1,469,193|237,235|1,706,428| 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. 18 **Islington Law Centre** ## **Balance sheet** |**Balance sheet**||||| |---|---|---|---|---| |**As at 31 March 2023**|||**Company no. 1302947**|| ||**£**
**748,925**
**554,504**
**1,164,142**|**2023**
**£**
**78,355**|£
517,247
388,775
846,366|2022
£
96,101| |||**78,355**
**2,358,514**||96,101
1,610,327| ||**2,467,571**
**(109,057)**||1,752,388
(142,061)|| ||**1,257,580**
**875,102**||906,116
563,077|| |||**2,436,869**||1,706,428| |||**304,187**
**2,132,682**||237,235
1,469,193| Approved by the Board on 12 December 2023 and signed on their behalf by **Russell Smith-Becker Trustee** 19 **Islington Law Centre** ## **Statement of cash flows** |**For the year ended 31 March 2023**|**For the year ended 31 March 2023**|**For the year ended 31 March 2023**||| |---|---|---|---|---| |**Note**
**£**
**£**
**(a)**
**327,633**
Interest paid
**-**
**(9,857)**
**(9,857)**
**317,776**
**846,366**
**(b)**
**1,164,142**
**(a)**
**2023**
**£**
**730,441**
**27,602**
**-**
**(231,678)**
**(165,729)**
**(33,004)**
**Net cash provided by operating activities**
**327,633**
**(b) Analysis of cash and cash equivalents**
At 1 April
2022
Cash flows
£
£
Cash at bank and in hand
846,366
317,776
**Total cash and cash equivalents**
846,366
317,776
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**
**2023**
**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**|||£
£
278,695
(768)
(11,737)
(12,505)
266,190
580,176
846,366
2022
£
392,840
16,710
768
(75,809)
(40,453)
(15,361)
278,695
Other
changes
**At 31 March**
**2023**
£
**£**
-
**1,164,142**
-
**1,164,142**
2022|| ||||Other
changes
£
-|| |||||266,190
580,176| |||||846,366| |||||2022
£
392,840
16,710
768
(75,809)
(40,453)
(15,361)| |||**327,633**||278,695| |||Cash flows
£
317,776||**At 31 March**
**2023**
**£**
**1,164,142**| ||846,366|317,776|-|**1,164,142**| 20 **Islington Law Centre** **Notes to the financial statements** ## **For the year ended 31 March 2023** ## **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 2023** ## **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: - Fixtures and fittings - leasehold 15 years straight-line - � improvements � Fixtures and fittings - general 25% reducing balance � Office equipment (other assets) 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. 22 **Islington Law Centre** **Notes to the financial statements** ## **For the year ended 31 March 2023** ## **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
£
92,444
**92,444**
Donations|£
-
-
Restricted|**2023**
**Total** Unrestricted
**£**
£
**92,444**
107,410
**92,444**
107,410|2022
Restricted
Total
£
£
-
107,410
-
107,410| |---|---|---|---| 23 **Islington Law Centre** **Notes to the financial statements** ## **For the year ended 31 March 2023** ## **3 Income from charitable activities** |Unrestricted
£
**##**
-
**##**
-
**##**
-
##
-
##
-
**##**
-
**##**
**422**
-
**##**
-
**##**
-
Strategic Legal Fund (SLF)
-
Open Society Foundations
-
Trust for London
-
**##**
-
**##**
-
-
Big Lottery - Breaking Chains
-
**##**
-
**##**
-
**##**
-
-
-
-
-
-
-
991,911
**991,911**
AB Charitable Trust
Other
National Lottery Community Fund
The Evans Cornish Foundation
Anonymous
Joseph Rowntree Charitable Trust
Baring Foundation
Fees and other income
Therium
Islington Children’s Services
Kids in Need of Defence UK (KIND
Total income from charitable activities
Esmée Fairbairn Foundation
Strategic Legal Fund (SLF)
Big Lottery
Haringey Migrant Centre
LB Islington
Cripplegate Foundation
City Bridge Trust
Richard Cloudesley Foundation
BBC Children in Need
Paul Hamlyn Foundation
Hackney Migrant Centre
Three Guineas Trust|£
450,000
126,600
63,000
63,500
96,755
30,500
115,000
29,402
10,000
14,925
-
-
-
72,000
158,933
97,914
33,000
47,998
31,200
-
44,000
-
-
-
8,334
-
**1,493,061**
Restricted|**2023**
**Total**
**£**
**450,000**
**126,600**
**63,000**

**63,500**
**96,755**
**30,500**
**115,000**

**29,402**
**10,000**
**14,925**
**-**
**-**
**-**
**72,000**
**158,933**

**-**
**97,914**
**33,000**
**47,998**

**31,200**
**-**
**44,000**
**-**
**-**
**-**
**8,334**
**991,911**
**2,484,972**|Unrestricted
Restricted
£
£
**-**
450,000
**-**
162,918
**-**
63,800
**-**
58,000
**-**
29,308
**-**
-
14,550
**-**
57,180
**-**
26,244
**-**
10,000
**-**
7,266
**-**
31,760
**-**
15,000
**-**
-
**-**
150,014
**-**
-
**-**
107,951
**-**
30,000
**-**
27,500
**-**
30,000
**-**
30,000
**-**
40,000
**-**
10,000
**-**
10,160
**-**
1,450
41,667
-
619,601
-
661,268
1,363,101|Unrestricted
Restricted
£
£
**-**
450,000
**-**
162,918
**-**
63,800
**-**
58,000
**-**
29,308
**-**
-
14,550
**-**
57,180
**-**
26,244
**-**
10,000
**-**
7,266
**-**
31,760
**-**
15,000
**-**
-
**-**
150,014
**-**
-
**-**
107,951
**-**
30,000
**-**
27,500
**-**
30,000
**-**
30,000
**-**
40,000
**-**
10,000
**-**
10,160
**-**
1,450
41,667
-
619,601
-
661,268
1,363,101|2022
Total
£
450,000
162,918
63,800
58,000
29,308
-

14,550
57,180
26,244
10,000
7,266
31,760
15,000
-

150,014
-
107,951
30,000
27,500
30,000
30,000
40,000
10,000
10,160
1,450
41,667
619,601| |---|---|---|---|---|---| |||||1,363,101|2,024,369| ## **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 (2022: £450,000) was for the provision of independent advice for residents of London Borough of Islington. 24 **Islington Law Centre** **Notes to the financial statements** ## **For the year ended 31 March 2023** ## **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 2023**|Charitable
activities
£
1,527,968
10,763
5,171
66,202
5,253
35,153
-
-
-
-
1,650,510
32,154
164,311
**1,846,975**|Governance
costs
£
-
-
-
-
-
-
-
32,154
-
-
32,154
(32,154)
-
**-**|Support costs
£
-
-
17,706
-
95,668
3,425
27,602
-
14,707
5,203
164,311
-
(164,311)
**-**|**2023**
**Total**
2022
Total
**£**
£
**1,527,968**
1,376,222
**10,763**
11,088
**22,877**
24,099
**66,202**
38,425
**100,921**
112,913
**38,578**
58,155
**27,602**
16,710
**32,154**
31,797
**14,707**
15,530
**5,203**
54,000
**1,846,975**
1,738,939
**-**
-
**-**
-
**1,846,975**
1,738,939| |---|---|---|---|---| Of the total expenditure, £420,866 was unrestricted (2022: £380,183) and £1,426,109 was restricted (2022: £1,428,756). ## **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 2022|Charitable
activities
£
1,376,222
11,088
13,658
38,425
6,302
55,446
-
-
-
-
1,501,141
31,797
206,001
1,738,939|Governance
costs
£
-
-
-
-
-
-
-
31,797
-
-
31,797
(31,797)
-
-|Support costs
2022
Total
£
£
-
1,376,222
-
11,088
10,441
24,099
-
38,425
106,611
112,913
2,709
58,155
16,710
16,710
-
31,797
15,530
15,530
54,000
54,000
206,001
1,738,939
-
**-**
(206,001)
**-**
-
1,738,939| |---|---|---|---| 25 **Islington Law Centre** **Notes to the financial statements** ## **For the year ended 31 March 2023** ## **6 Net income for the year** This is stated after charging / (crediting): ||**2023**|2022| |---|---|---| ||**£**|£| |Depreciation|**27,602**|16,710| |Interest payable|**-**|768| |Operating lease rentals:||| |Property|**22,500**|22,500| |Auditor's remuneration (excluding VAT):||| |Audit|**12,200**|10,600| |Under provision for earlier years|**-**|-| ## **7 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel** Staff costs were as follows: |Employer’s contribution to defined contribution pension schemes
Staff training
Social security costs
Salaries and wages
One employee earned more than £60,000 during the year (2022: nil).
£60,000 - £69,999|**2023**
**£**
**1,347,312**
**142,642**
**32,647**
**5,367**|2022
£
1,222,464
119,824
28,478
5,456| |---|---|---| ||**1,527,968**|1,376,222| ||**2023**
**1**|2022
-| The total employee benefits including employer NI and pension contributions of the key management personnel were £130,417 (2022: £119,567). The trustees were not paid and received no other benefits from employment with the charity in the year (2022: £nil). No member received payment for professional or other services supplied to the charity (2022: £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|**2023**
2022
**No.**
No.
**39**
39
**39**
39| |---|---| 26 **Islington Law Centre** **Notes to the financial statements** ## **For the year ended 31 March 2023** ## **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** |At the end of the year
**Depreciation**
At the start of the year
Additions in year
**Cost or valuation**
At the start of the year
Charge for the year
**Net book value**
At the start of the year
**At the end of the year**
At the end of the year|Fixtures and
fittings
£
120,708
8,520|Computer
equipment
£
80,720
1,336|Other fixed
assets
£
11,375
-|**Total**
**£**
**212,803**
**9,857**| |---|---|---|---|---| ||129,228|82,056|11,375|**222,660**| ||27,315
25,477|78,785
1,933|10,603
192|**116,703**
**27,602**| ||52,792|80,718|10,795|**144,305**| ||76,436|1,338|581|**78,355**| ||93,393|1,935|773|96,101| 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|**2023**
**£**
**1,338**|2022
£
1,935| |---|---|---| |||| ## **11 Stock** |**Stock**||| |---|---|---| |Work in progress|**2023**
**£**
**748,925**|2022
£
517,247| ||**748,925**|517,247| 27 **Islington Law Centre** **Notes to the financial statements** ## **For the year ended 31 March 2023** ## **12 Debtors** |Prepayments
Accrued income
Trade debtors
Other debtors
Amount released to income in the year
Balance at the end of the year
Deferred income
Trade creditors
**Creditors: amounts falling due within one year**
Accruals
Balance at the beginning of the year
Other creditors
Amount deferred in the year
**Deferred income**|**2023**
**£**
**508,603**
**4,572**
**24,603**
**16,726**|2022
£
357,472
4,571
20,824
5,908| |---|---|---| ||**554,504**|388,775| ||**2023**
**£**
**27,497**
**67,160**
**14,400**
**-**|2022
£
16,769
86,460
30,500
8,332| ||**109,057**|142,061| ||**2023**
**£**
**8,332**
**(8,332)**
**-**|2022
£
76,978
(76,978)
8,332| ||**-**|8,332| **13 Creditors: amounts falling due within one year** ## **14 Deferred income** ## **15a Analysis of net assets between funds (current year)** |Net current assets
Fixed assets
**Net assets at 31 March 2023**|£
78,355
796,747
General
unrestricted|Designated
£
-
1,257,580|Restricted
£
-
304,187|**Total**
**funds**
**£**
**78,355**
**2,358,514**| |---|---|---|---|---| ||**875,102**|**1,257,580**|**304,187**|**2,436,869**| 28 **Islington Law Centre** **Notes to the financial statements** ## **For the year ended 31 March 2023** ## **15b Analysis of net assets between funds (prior year)** |**Total restricted funds**
Total designated funds
AB Charitable Trust
Anonymous
Kids in Need of Defence UK (KIND UK)
Open Society Foundations
Fixed assets
Designated funds:
Migrants' Law Project
WIP
**Restricted funds:**
**Total funds**
**General funds**
Net current assets
Net assets at 31 March 2022
Three Guineas Trust
LB Islington
**Total unrestricted funds**
**Unrestricted funds:**
Baring Foundation
Joseph Rowntree Charitable Trust
Big Lottery
Richard Cloudesley Foundation
Islington Children’s Services
Esmée Fairbairn Foundation
Paul Hamlyn Foundation
BBC Children in need
Hackney Migrant Centre
Haringey Migrant Centre
City Bridge Trust
Cripplegate Foundation
**Movements in funds (current year)**|At 1 April
2022
£
-
47,918
16,211
43,101
-
37,186
-
-
-
1,068
-
57,661
848
10,475
-
-
-
22,767|£
96,101
466,976
General
unrestricted|Designated
£
-
906,116|Restricted
£
-
237,235|Total
funds
£
96,101
1,610,327| |---|---|---|---|---|---| |||563,077|906,116|237,235|1,706,428| |||Income &
gains
£
63,000
126,600
450,000
63,500
96,755
127,316
10,000
14,925
30,500
-
8,334
158,933
115,000
33,000
47,998
31,200
72,000
44,000|Expenditure
& losses
£
(63,000)
(113,035)
(466,211)
(106,601)
(64,255)
(133,582)
(10,000)
(14,925)
(30,500)
(1,068)
(8,334)
(176,859)
(60,848)
(35,975)
(43,998)
(23,400)
(12,000)
(61,517)|Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**At 31 March**
**2023**
**£**
**-**
**61,483**
**-**
**-**
**32,500**
**30,920**
**-**
**-**
**-**
**-**
**-**
**39,735**
**55,000**
**7,500**
**4,000**
**7,800**
**60,000**
**5,250**| ||237,235|1,493,061|(1,426,109)|-|**304,187**| ||388,869
517,247|203,816
231,678|(84,030)
-|-
-|**508,655**
**748,925**| ||906,116|435,494|(84,030)|-|**1,257,580**| ||563,077|648,861|(336,836)|-|**875,102**| ||1,469,193|1,084,355|(420,866)|-|**2,132,682**| ||1,706,428|2,577,416|(1,846,975)|-|**2,436,869**| ## **16a Movements in funds (current year)** The narrative to explain the purpose of each fund is given at the foot of the note below. 29 **Islington Law Centre** **Notes to the financial statements** ## **For the year ended 31 March 2023** ## **16b Movements in funds (prior year)** |Total restricted funds
Total designated funds
General funds
Restricted funds:
AB Charitable Trust
Unrestricted funds:
Esmée Fairbairn Foundation
Paul Hamlyn Foundation
Kids in Need of Defence UK (KIND UK)
Trust for London
Islington Children's Services
LB Islington
Baring Foundation
National Lottery Community Fund
The Evans Cornish Foundation
Open Society Foundations
Strategic Legal Fund (SLF)
Hackney Migrant Centre
Haringey Migrant Centre
Big Lottery
Richard Cloudesley Foundation
WIP
Total funds
Migrants' Law Project
Designated funds:
Cripplegate Foundation
Joseph Rowntree Charitable Trust
Other
Therium
City Bridge Trust
Total unrestricted funds
Three Guineas Trust|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
-
-
-
237,235
-
388,869
-
517,247
-
906,116
-
563,077
-
1,469,193
-
1,706,428| |---|---|---|---|---| ||302,890|1,363,101|(1,428,756)|| ||284,149
441,438|144,716
75,809|(39,996)
-|| ||725,587|220,525|(39,996)|| ||285,111|548,153|(270,187)|| ||1,010,698|768,678|(310,183)|| ||1,313,588|2,131,779|(1,738,939)|| ## **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. 30 **Islington Law Centre** **Notes to the financial statements** ## **For the year ended 31 March 2023** ## **17 Movements in funds (continued)** ## **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 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 |
following periods||| |---|---|---| |Over 5 years
Less than one year
Between 1-5 Years|**2023**
2022
**£**
£
**22,500**
22,500
**82,500**
90,000
**-**
15,000
**105,000**
127,500
**Property**|| ||**105,000**|127,500| ## **19 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. ## **20 Related party transactions** There are no related party transactions to disclose for 2023 (2022: none). ## **21 Post balance sheet event** From 16 June 2023 the Migrant Law Project at Islington Law Centre transferred to another organisation, Asylum Aid. The transfer included staff working on the project, £200,000 in unrestricted funds, unspent restricted project funding allocated to the project, and work in progress on project files totalling approximately £200,000. 31