Report and financial statements for the year ended 31 March 2025
Company number: 1302947 Charity number: 268468
**Islington Law Centre Contents for the year ended 31 March 2025**
## **Contents**
Reference and administrative information………………………………………..…………………..1 Trustees’ annual report…………………………………………………………………..………………….2 Independent auditor’s report…………………………………………………………..………………..15 Statement of financial activities………………………………………………….…….……………….20 (incorporating an income and expenditure account) Balance sheet…………………………………………………………………………………………………21 Statement of cash flows……………………………………………………………………………………22 Notes to the financial statements………………………………………………………………………23
**Islington Law Centre Reference and administrative information for the year ended 31 March 2025**
**Company number** Incorporated in England and Wales 1302947 **Charity number** Registered in England and Wales 268468 **Registered office &** 38 Devonia Road, London, N1 8JH **operational address Members of the** Members who are also directors under company law, **Board** who served during the year and up to the date of the report were as follows: Paul Lowenberg (Chair) Susan Lee Resigned 23 September 2025 Onika Adams Michael Collins Steven Lorber Russell Smith-Becker Resigned 21 May 2024 Resigned 18 February 2025 Marian Ellingworth Niels Pedersen (Treasurer) Appointed 18 February 2025 Caroline Rivett Appointed 18 February 2025 Peter Mant KC Appointed 18 February 2025 **Key management** Stuart Hearne Director **personnel** Matthew Brown Deputy Director **Bankers** Lloyds Bank 19-20 Upper Street London N1 OPJ **Auditor** Sayer Vincent LLP Chartered Accountants and Statutory Auditors 110 Golden Lane LONDON EC1Y 0TG
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**Islington Law Centre Trustees annual report for the year ended 31 March 2025**
The Trustees present their report and the audited financial statements for the year ended 31 March 2025.
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 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 Board, which meets at least 6 times a year. An Annual General Meeting is also held.
## **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 – 13
- Trainee Solicitors - 1
- Caseworkers – 10
- Paralegals- 1
- Reception and Referral team – 2
- Office Manager – 1
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**Islington Law Centre Trustees annual report for the year ended 31 March 2025**
## **Challenging Poverty and Inequality while Supporting Civil Society**
Islington Law Centre works with the community to provide tools, resources, advice and representation to help people to challenge the effects of poverty and inequality. We have had a very challenging year with an increase in demand for our services, and with clients having to deal with the continuing financial pressures and the cost-of-living crisis. We have seen a significant jump in the presentation of clients suffering with
ill health, with those presenting increasing from 67% the previous year to 80% this year. We have also seen an increase of clients with mental health issues, with 49% of clients this year reporting a mental health condition.
Islington Law Centre supports members of the community to take an active part in Civil Society and to have positive and effective engagement with Civil Society institutions – this includes dealing with the Local Authority, the Department of Work and Pensions, the Courts and Tribunals, the Education Services, the Home Office and other government departments.
We recognise that supporting people, particularly those on low incomes, people in housing need and people who are marginalised through poverty or through issues with immigration, is an intrinsic part of our society. By actively and positively engaging with Civil Society institutions our community is strengthened, and this helps to support the fabric of our society for the benefit of everyone.
When people have rights but have no access to the means to enforce those rights or where they feel that they have been let down or failed by the civil society institutions then the fabric of society is weakened. We recognise that by enabling people to access their rights and effectively engage with civil society we strengthen our democracy.
## **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.
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**Islington Law Centre Trustees annual report for the year ended 31 March 2025**
## **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. We work with our partners to provide a mixture of face to face and remote advice according to our clients’ needs.
- We run the duty possession scheme at Clerkenwell County Court ensuring that those facing possession proceedings can have free advice and representation on the duty possession days at Court.
- 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 project focussing on children’s rights – 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.
## **Reception and Referral Service**
In the year 2024/25, the service dealt with 8,395 enquiries. This was a 4% increase in the number of enquiries the year before, and a 36% increase from 2023/2024 (6,163 enquiries). This reflects the increase in demand for our services. Our reception is staffed in-person 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.
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**Islington Law Centre Trustees annual report for the year ended 31 March 2025**
## **Casework, advocacy and representation**
The Law Centre worked on 2,320 cases & enquiries during the year, including 822 housing matters, 202 debt matters, 381 Immigration matters, 786 Welfare Rights matters and 86 Education matters. We take cases through to representation before the Courts and Tribunals and represent the majority of our welfare benefit appeal clients before the Tribunal. Our success in welfare rights appeals was over 90% during the year.
We represent housing clients in the County Court, ensuring that people facing possession claims receive representation at the County Court. We have successfully represented clients before the County Court, the Social Security Appeals Tribunal, the Immigration Appeals Tribunal and in the higher Courts in Judicial Review proceedings.
We also chair the Islington Homelessness Forum bringing together all those organisations working in homelessness across the Borough including the Council and the providers of homelessness services to help improve the homelessness services available.
**Case study – Jasmine***
Jasmine was homeless because she had been evicted from privately rented accommodation via a s21 notice.
She applied to the council as homeless. Joanne suffered from multiple health conditions including back pain, thyroid problems, headaches, hypertension, insomnia, depression, eczema and asthma. She had also attempted suicide by way of an overdose. The council had found Joanne not to be in priority need. She was facing imminent eviction from her interim accommodation provided pending homeless enquiries.
We assisted with a review of the decision and requested accommodation be provided to her pending the review. We made submissions to the council and submitted medical evidence to them.
The council agreed to accommodate Joanne during her review, and she avoided street homelessness. The council also subsequently decided Joanne is vulnerable and in priority need enabling her to access permanent accommodation.
*Not our client’s real name.
## **The spread of cases during the year:**
We 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 is a competitively tendered service and we have been successful in being awarded the contract by the Legal Aid Agency.
We continue to provide the new Housing Loss Prevention Advice Service (HLPAS) funded by the Legal Aid Agency and provided both at the Law Centre and at Clerkenwell and Shoreditch County Court.
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**Islington Law Centre Trustees annual report for the year ended 31 March 2025**
There were significant casework successes in all areas of law, with a reduction in poverty through increased household income, lower indebtedness, as well as improvements in clients’ housing, employment and educational situations and resolution of immigration status.
**During 2024-25, our Welfare Rights Team represented clients at 91 appeal hearings.**
## **Case Study – Sasha***
Sasha is single woman with several physical disabilities compounded by diagnosed mental health issues. She applied for Personal Independence Payment (PIP). Four months later, the DWP decided that she did not qualify. Sasha told the DWP she disagreed with their decision, so a review was carried out, but the decision stayed the same.
As well as her physical problems, Sasha is very anxious with people and finds discussing her mental health and depression difficult. She didn’t know that extra evidence may sway the decision nor how to get hold it. An appeal was made but Sasha was confused by the letters and turned to us for help.
We interviewed Sasha and several of her difficulties involved problems of an intimate nature. She found it easier to explain things in person to a sympathetic adviser; we then fully understood the effects of her condition and secured the appropriate medical evidence.
We represented Sasha at her hearing. It was, distressing for her, but with the appropriate support she was able to give evidence effectively. The hearing and decision took less than an hour (a little shorter than usual) and Sasha was awarded the maximum PIP for 6 years.
## **Community Work**
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 been involved in the governments review of legal aid, and we have also recently worked closely with the Housing Law Practitioners Association about proposed government changes to housing provision and proposals to move to digital provision of legal services as well as responding to numerous consultations from the Home Office relating to immigration.
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**Islington Law Centre Trustees annual report for the year ended 31 March 2025**
## **Outreach Services**
We are continually reviewing our services to improve our accessibility. We are committed to providing accessible outreach services across the Borough and to providing face to face advice services. We have learnt from our experiences during covid that some clients, particularly those with disabilities or health conditions, sometimes prefer telephone or other remote services. We are continuing to adapt our outreach services to give services users choice over how the access our 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.
The welfare benefits team have continued to operate their form filling clinic at the Law Centre office and in the past year had 178 appointments, and 194 applications made. 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 126 advice appointments in the past year.
## **Pro bono activity**
The Law Centre continues 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 351 appointments during the year, a 22% increase in appointments compared to the previous 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.
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**Islington Law Centre Trustees annual report for the year ended 31 March 2025**
## **Specialist projects**
The Migrant and Refugee Children’s 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 works with children and young people from Albania to assist them with the asylum and trafficking claims. The project works to develop casework in this area and to increase the availability of good quality representation to this group who have been disproportionately targeted by the media. The team have also run education and empowerment sessions for young Albanians engaged in the Shpresa Programme to support their understanding of the asylum system.
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 182, a 14% increase on the previous year.
KiND continues to hold a 100% success rate to date for their applications.
## **The organisation’s infrastructure**
The Law Centre has improved its financial arrangements and IT systems, and we have achieved Cyber Essentials accreditation.
In addition, the Law Centre has a strong emphasis on the quality of work being undertaken. We provide training and support to all our staff and have created a training space to both support and to increase the emphasis on training for staff. This space has also been available and used by 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.
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**Islington Law Centre Trustees annual report for the year ended 31 March 2025**
The Law Centre holds the Law Society’s Lexcel Quality Standard and was re-awarded this following a full reassessment in April 2025. We received very positive feedback from our Lexcel assessor including that his view that, “the Centre remains an extremely well run, and extremely well managed organisation”.
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 58%) and a significant proportion (51%) are from black and minority ethnic communities.
Increasingly, clients 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, four fifths of our clients have some form of ill-health or disability.
Beneficiaries can self-refer, or are referred or signposted from other agencies, and a number of referrals are received from mental health professionals, as well as community organisations, children’s centres and the local authority.
Clients are asked about their experience of the service via a anonymous questionnaire, as well as contacting us independently with feedback, and 97% 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.
Below are some of the comments we have received over the past year.
I would like to thank I’m very grateful for the [adviser] for all the help support and help. It’s So grateful for your she did for my mother's relieved my stress level support and patience - and I's case. She was because my issues were you really know your very helpful and won the complicated. Thanks for stuff! case for us and we are everyone their kindness. very grateful.
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**Islington Law Centre Trustees annual report for the year ended 31 March 2025**
## **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 have been able to ensure that we have sufficient reserves to ensure that stability and resilience and are in a better place to deal with any financial issues that we may face in the future.
Our income for the year was £2,012,874 (FYE 23/24: £2,478,157) and expenditure of £1,922,780 (FYE 3/24: £2,400,154) was recorded leading to a modest surplus of £20,094 (FYE 3/24: £78,003). As of 31/3/25, our unrestricted general funds were £1,133,629, overall funds were £2,534,966 and our free reserves totalled £1,294,891.
## **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 since 1996! The government has promised to increase legal aid rates but these have not yet come into force. This 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 employing a Director and Deputy Director, both of whom have considerable experience in managing grant income and operations. The Director has 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 expect that the continuing cost of living crisis, increase in poverty, and in particular child poverty and in-work poverty, the difficulties in accessing suitable and affordable housing, combined with pressure to reduce the cost to the Treasury of disability benefits, will increase demand for our services further over the coming period. We are also preparing for an increased need for our services as we see the increase in possessions and evictions. The community is also seeing a huge increase in fuel costs and a squeeze on household budgets and whilst inflation is now coming down food prices remain high and these costs disproportionately affect those on the lowest incomes.
The Law Centre manages it major risks through a formal risk management system. Risks are monitored, given a score based on a risk matrix and, where mitigation is reasonably achievable, plans are put in place and progress tracked. While operational
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**Islington Law Centre Trustees annual report for the year ended 31 March 2025**
responsibility has been delegated to management, the Board reviews the list of risks, their current score, mitigation plans and progress against those plans, on a regular basis. The Board makes such changes to the list of risks, and to the plans to manage those risks, as it sees fit.
## **Reserves policy and going concern**
The Trustees have reviewed our reserves policy in line with potential risks to the organisation and to enable the organisation to meet operational cash flow needs, be flexible enough to manage changes in funding streams or unexpected drops in income and to meet staff costs in the event of long-term sickness, maternity leave and/or redundancy. The Trustees have set a reserves policy of holding between 6 and 9 months running costs as reserves. Trustees have designated the work in progress (£795,179) and disbursements (£338,450) as designated funds. Work in progress and
disbursements are not liquid and so cannot be considered as part of the free reserves. The free reserves (unrestricted general funds less unrestricted fixed assets) at the yearend were £1,294,891. The monthly running costs are £166,065 and the current reserves represent 7.8 months’ running costs.
The Trustees review the level of reserves and the reserves policy at least annually.
## **Investments**
The Law Centre currently does not invest in bond, shares or any other complex financial products. Monies are held on account with banks or building societies.
## **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.
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**Islington Law Centre Trustees annual report for the year ended 31 March 2025**
## **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.
We are continuing to develop and grow our Legal Aid work and are committed to the provision of legal aid services.
In 2025/26, our aims include strengthening our management team, looking at developing our public law work further, 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.
We are committed to training new social welfare lawyers and have obtained support from the Justice First Foundation to recruit a trainee solicitor who started with us in April 2025.
## **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.
## **Public Benefit**
The trustees have complied with their duty to have due regard to the Charity Commission’s Public Benefit Guidance (PB1 the Public Benefit Requirement, PB2 Public Benefit Running a Charity and PB3 Public Benefit Reporting) when exercising powers or duties to which the guidance is relevant.
## **Appointment of trustees**
We have successfully undertaken a Trustee recruitment process during the year and have increased our Board to a Board of eight Trustees.
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**Islington Law Centre Trustees annual report for the year ended 31 March 2025**
The Board seeks to replenish its rank, as and when required, with the aim of trustees collectively bringing a wide range of skills and experiences to the Board to ensure i. the effective running of the Board, ii. the diligent execution of its governance responsibilities, and iii. its ability to provide oversight of, and support for, the employees of the Law Centre and, in particular, the Director. While not a requirement, many trustees are long-term residents of Islington.
A Chair, who must also be a trustee, is nominated and elected by the members of the 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. Trustees do not receive any remuneration.
## **Staff Remuneration Policy**
The remuneration policy for all personnel is determined by the Trustees who review cost of living increases annually. Trustees may review overall salaries from time to time, and in doing so would take account of market rates in comparable organisations. Trustees approve all salaries when they set the budget at the start of the year.
## **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
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**Islington Law Centre Trustees annual report for the year ended 31 March 2025**
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The 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 Board is aware:
- There is no relevant audit information of which the charitable company’s auditors are unaware;
- 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 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 18 November 2025 and signed on their behalf by
Niels Pedersen
Treasurer on behalf of the Trustee Board
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**Independent auditor’s report to the members of Islington Law Centre for the year ended 31 March 2025**
## **Opinion**
We have audited the financial statements of Islington Law Centre (the ‘charitable company’) for the year ended 31 March 2025 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 2025 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.
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**Independent auditor’s report to the members of Islington Law Centre for the year ended 31 March 2025**
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **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
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**Independent auditor’s report to the members of Islington Law Centre for the year ended 31 March 2025**
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 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;
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**Independent auditor’s report to the members of Islington Law Centre for the year ended 31 March 2025**
- 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 noncompliance 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.
- 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: https://www.frc.org.uk. This description forms part of our auditor’s report.
18
**Independent auditor’s report to the members of Islington Law Centre for the year ended 31 March 2025**
## **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.
Farrah Kitabi (Senior statutory auditor)
26 November 2025
for and on behalf of Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, LONDON, EC1Y 0TG
19
## **Islington Law Centre**
**Statement of financial activities** (incorporating an income and expenditure account)
## **For the year ended 31 March 2025**
||Restricted
£
-
1,199,536|**2025**
**Total**
**£**
**81,888**
**1,930,986**|Unrestricted
£
67,031
1,023,701|Restricted
£
-
1,387,425|2024
Total
£
67,031
2,411,126|
|---|---|---|---|---|---|
|**813,338**|**1,199,536**|**2,012,874**|1,090,732|1,387,425|2,478,157|
|761,767|1,231,013|**1,992,780**|801,169|1,598,985|2,400,154|
|761,767|1,231,013|**1,992,780**|801,169|1,598,985|2,400,154|
|**51,571**
-|**(31,477)**
-|**20,094**
**-**|289,563
-|(211,560)
-|78,003
-|
|51,571
2,422,245|(31,477)
92,627|**20,094**
2,514,872|289,563
2,132,682|(211,560)
304,187|78,003
2,436,869|
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 15a to the financial statements.
20
## **Islington Law Centre**
## **Balance sheet**
|**Balance sheet**|||||
|---|---|---|---|---|
|**As at 31 March 2025**|||**Company no. 1302947**||
|**Note**
**Fixed assets:**
10
**Current assets:**
11
12
**Liabilities:**
13
15a
Total unrestricted funds
Restricted income funds
Unrestricted income funds:
Designated funds
General funds
**Total charity funds**
**The funds of the charity:**
Creditors: amounts falling due within one year
**Net current assets**
**Total net assets**
Cash at bank and in hand
Tangible assets
Work in progress
Debtors|**£**
**795,179**
**524,374**
**1,308,241**|**2025**
**£**
**45,296**|£
764,590
520,848
1,304,220|2024
£
60,565|
|||**45,296**
**2,489,670**||60,565
2,454,307|
||**2,627,794**
**(138,124)**||2,589,658
(135,351)||
||**1,133,629**
**1,340,187**||1,141,141
1,281,104||
|||**2,534,966**||2,514,872|
|||**61,150**
**2,473,816**||92,627
2,422,245|
||||||
|||**2,534,966**||2,514,872|
Approved by the Board on 18 November 2025 and signed on their behalf by
**Niels Pedersen Treasurer**
21
## **Islington Law Centre**
## **Statement of cash flows**
## **For the year ended 31 March 2025**
|**Note**
**£**
**£**
**(a)**
**4,021**
**-**
**-**
**4,021**
**1,304,220**
**(b)**
**1,308,241**
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**
**Cash flows from operating activities**
**Net cash used in investing activities**
**Net cash provided by operating activities**
**2025**
**Cash flows from investing activities:**
Purchase of fixed assets|**Note**
**£**
**£**
**(a)**
**4,021**
**-**
**-**
**4,021**
**1,304,220**
**(b)**
**1,308,241**
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**
**Cash flows from operating activities**
**Net cash used in investing activities**
**Net cash provided by operating activities**
**2025**
**Cash flows from investing activities:**
Purchase of fixed assets|**Note**
**£**
**£**
**(a)**
**4,021**
**-**
**-**
**4,021**
**1,304,220**
**(b)**
**1,308,241**
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**
**Cash flows from operating activities**
**Net cash used in investing activities**
**Net cash provided by operating activities**
**2025**
**Cash flows from investing activities:**
Purchase of fixed assets|£
£
142,066
(1,988)
(1,988)
140,078
1,164,142
1,304,220
2024|£
£
142,066
(1,988)
(1,988)
140,078
1,164,142
1,304,220
2024|
|---|---|---|---|---|
||||||
|||**4,021**
**1,304,220**||140,078
1,164,142|
|||**1,308,241**||1,304,220|
## **(a) Reconciliation of net income to net cash flow from operating activities**
|**Net cash provided by operating activities**
Decrease in creditors
Depreciation charges
**Net income for the reporting period**
**(as per the statement of financial activities)**
Increase in stocks
Increase in debtors|**2025**
**£**
**20,094**
**15,269**
**(30,589)**
**(3,526)**
**2,773**
**4,021**|2024
£
78,003
19,778
(15,665)
33,656
26,294|
|---|---|---|
|||142,066|
## **(b) Analysis of cash and cash equivalents**
|Cash at bank and in hand
**Total cash and cash equivalents**|At 1 April
2024
£
1,304,220|Cash flows
£
4,021|Other
changes
£
-|**At 31 March**
**2025**
**£**
**1,308,241**|
|---|---|---|---|---|
||1,304,220|4,021|-|**1,308,241**|
22
**Islington Law Centre**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
## **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.
23
## **Islington Law Centre**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
## **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
## **Work in progress**
Work in progress 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.
24
**Islington Law Centre**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
## **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.
## **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**
|**3**
**##**
**##**
**##**
##
##
**##**
**##**
##
**##**
**##**
**##**
**##**
Donations
**Income from charitable activities**
LB Islington
Cripplegate Foundation
City Bridge Trust
Three Guineas Trust
Cloudesley
BBC Children in Need
Paul Hamlyn Foundation
Grant Legal Education Foundation
Haringey Migrant Centre
Hackney Migrant Centre
Kids in Need of Defence UK (KIND
Strategic Legal Fund (SLF)
Big Lottery - Breaking Chains
Joseph Rowntree Charitable Trust
AB Charitable Trust
London Legal Support Trust
Other Samall Grants
Fees and other income
Total income from charitable activities|Unrestricted
£
81,888
**81,888**
Unrestricted
£
-
-
-
-
-
-
5,000
-
-
-
-
-
-
-
-
-
726,450
**731,450**|£
-
-
£
450,000
122,300
-
111,000
58,750
30,000
66,000
-
15,221
10,000
142,460
-
42,274
-
25,000
59,840
66,691
-
**1,199,536**
Restricted
Restricted|**2025**
**Total**
**£**
**81,888**
**81,888**
**2025**
**Total**
**£**
**450,000**
**122,300**
**-**
**111,000**
**58,750**
**30,000**
**66,000**
**5,000**
**15,221**
**10,000**
**142,460**
**-**
**42,274**
**-**
**25,000**
**59,840**
**66,691**
**726,450**
**1,930,986**|Unrestricted
£
67,031
67,031
Unrestricted
£
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
1,023,701
1,023,701|Restricted
£
-||2024
Total
£
67,031|
|---|---|---|---|---|---|---|---|
||||||-||67,031|
||||||Restricted
£
450,000
116,000
64,800
60,000
75,000
30,000
122,650
-
14,632
15,000
158,711
5,293
138,149
20,000
22,000
52,113
43,077
-||2024
Total
£
450,000
116,000
64,800
60,000
75,000
30,000
122,650
-
14,632
15,000
158,711
5,293
138,149
20,000
22,000
52,113
43,077
1,023,701|
||||||1,387,425||2,411,126|
## **3 Income from charitable activities**
25
## **Islington Law Centre**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
## **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 (2024: £450,000) was for the provision of independent advice for residents of London Borough of Islington.
26
**Islington Law Centre**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
## **5a Analysis of expenditure - current year**
|Staff costs (Note 7)
Other staff costs
Professional costs
Project costs
MLP Transfer
General office costs
Premises costs
Depreciation
Audit and accountancy
Irrecoverable VAT
Bad debt
Support costs
Governance costs
**Total expenditure 2025**|Charitable
activities
£
1,594,415
28,949
9,407
74,540
25,324
6,135
37,336
-
-
-
-
1,776,106
30,157
186,517
**1,992,780**|Governance
costs
£
-
-
-
-
-
-
-
-
30,157
-
-
30,157
(30,157)
-
**-**|Support costs
£
-
-
21,133
-
-
106,625
3,587
15,269
-
6,748
33,155
186,517
-
(186,517)
**-**|**2025**
**Total**
2024
Total
**£**
£
**1,594,415**
1,558,617
**28,949**
13,274
**30,540**
18,295
**74,540**
161,828
**25,324**
384,807
**112,760**
112,077
**40,923**
37,692
**15,269**
19,778
**30,157**
34,092
**6,748**
13,210
**33,155**
46,484
**1,992,780**
2,400,154
**-**
-
**-**
-
**1,992,780**
2,400,154|
|---|---|---|---|---|
Of the total expenditure, £761,767 was unrestricted (2024: £801,169) and £1,231,013 was restricted (2024: £1,598,985).
26
**Islington Law Centre**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
## **5b Analysis of expenditure - prior year**
|Staff costs (Note 7)
Other staff costs
Professional overheads
Project costs
MLP Transfer
General office costs
Premises costs
Depreciation
Audit and accountancy
Irrecoverable VAT
Bad debt
Support costs
Governance costs
Total expenditure 2024|Charitable
activities
£
1,558,617
13,274
4,467
161,828
384,807
4,752
37,065
-
-
-
-
2,164,810
34,092
201,252
2,400,154|Governance
costs
£
-
-
-
-
-
-
-
34,092
-
-
34,092
(34,092)
-
-|Support costs
2024
Total
£
£
-
1,558,617
-
13,274
13,828
18,295
-
161,828
-
384,807
107,325
112,077
627
37,692
19,778
19,778
-
34,092
13,210
13,210
46,484
46,484
201,252
2,400,154
-
**-**
(201,252)
**-**
-
2,400,154|
|---|---|---|---|
27
**Islington Law Centre**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
## **6 Net income for the year**
This is stated after charging / (crediting):
|This is stated after charging / (crediting):|||
|---|---|---|
||**2025**|2024|
||**£**|£|
|Depreciation|**15,269**|19,778|
|Operating lease rentals:|||
|Property|**22,500**|22,500|
|Auditor's remuneration (excluding VAT):|||
|Audit|**13,230**|13,050|
## **7 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel**
Staff costs were as follows:
|£60,000 - £69,999
Salaries and wages
Social security costs
One employee earned more than £60,000 during the year (2024:one).
Employer’s contribution to defined contribution pension schemes
Staff training|**2025**
**£**
**1,409,127**
**141,672**
**33,500**
**10,116**|2024
£
1,381,181
139,913
33,069
4,454|
|---|---|---|
||**1,594,415**|1,558,617|
||**2025**
**1**|2024
1|
The total employee benefits including employer NI and pension contributions of the key management personnel were £141,616 (2024: £136,940).
The trustees were not paid and received no other benefits from employment with the charity in the year (2024: £nil). No member received payment for professional or other services supplied to the charity (2024: £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|**2025**
**No.**
**37**|2024
No.
38|
|---|---|---|
||**37**|38|
28
**Islington Law Centre**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
## **9 Taxation**
The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
|**10**
**At the end of the year**
**Net book value**
At the start of the year
**Depreciation**
At the start of the year
At the end of the year
At the end of the year
At the start of the year
Charge for the year
**Cost or valuation**
**Tangible fixed assets**|Fixtures and
fittings
£
129,228|Computer
equipment
£
82,056|Other fixed
assets
£
13,364|**Total**
**£**
**224,648**|
|---|---|---|---|---|
||129,228|82,056|13,364|**224,648**|
||71,902
14,332|81,163
512|11,018
425|**164,083**
**15,269**|
||86,234|81,675|11,443|**179,352**|
||42,994|381|1,921|**45,296**|
||57,326|893|2,346|60,565|
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:
|**11**
All of the above assets are used for charitable purposes.
Work in progress
Computer equipment
**Work in progress**|**2025**
**£**
**381**|2024
£
893|
|---|---|---|
||**2025**
**£**
**795,179**|2024
£
764,590|
||**795,179**|764,590|
29
**Islington Law Centre**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
## **12 Debtors**
|**Debtors**|||
|---|---|---|
|Trade debtors
Other debtors
Prepayments
Accrued income|**2025**
**£**
**363,677**
**-**
**25,326**
**135,371**|2024
£
476,034
4,571
24,043
16,200|
||**524,374**|520,848|
## **13 Creditors: amounts falling due within one year**
|Accruals
Trade creditors
Other creditors|**2025**
**£**
**20,612**
**77,472**
**40,040**|2024
£
9,095
107,596
18,660|
|---|---|---|
||**138,124**|135,351|
## **14a Analysis of net assets between funds (current year)**
|**Net assets at 31 March 2025**
Net current assets
Fixed assets|£
45,296
1,294,891
General
unrestricted|Designated
£
-
1,133,629|Restricted
£
-
61,150|**Total**
**funds**
**£**
**45,296**
**2,489,670**|
|---|---|---|---|---|
||**1,340,187**|**1,133,629**|**61,150**|**2,534,966**|
**14b** Analysis of net assets between funds (prior year)
|Net assets at 31 March 2024
Fixed assets
Net current assets|£
60,565
1,220,539
General
unrestricted|Designated
£
-
1,141,141|Restricted
£
-
92,627|Total
funds
£
60,565
2,454,307|
|---|---|---|---|---|
||1,281,104|1,141,141|92,627|2,514,872|
30
**Islington Law Centre**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
## **15a Movements in funds (current year)**
|**Total restricted funds**
Disbursement Fund
Total designated funds
Three Guineas Trust
Designated funds:
Migrants' Law Project
**Unrestricted funds:**
Big Lottery
Haringey Migrant Centre
LB Islington
Paul Hamlyn Foundation
Cripplegate Foundation
WIP
**Total unrestricted funds**
BBC Children in need
Hackney Migrant Centre
**Restricted funds:**
London Legal Support Trust
**Total funds**
**General funds**
Kids in Need of Defence UK (KIND UK)
Richard Cloudesley Foundation
AB Charitable Trust
Other|At 1 April
2024
£
58,000
-
-
22,252
-
-
-
-
-
12,375
-
-
-|Income &
gains
£
122,300
450,000
111,000
58,750
42,274
15,221
10,000
30,000
142,460
66,000
59,840
25,000
66,691|Expenditure
& losses
£
(119,150)
(450,000)
(111,000)
(81,002)
(42,274)
(15,221)
(10,000)
(30,000)
(142,460)
(78,375)
(59,840)
(25,000)
(66,691)|Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-|**At 31 March**
**2025**
**£**
**61,150**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|
|---|---|---|---|---|---|
||92,627|1,199,536|(1,231,013)|-|**61,150**|
||-
376,551
764,590|50,954
-
30,589|(25,324)
-
-|(25,630)
(38,101)
-|**-**
**338,450**
**795,179**|
||1,141,141|81,543|(25,324)|(63,731)|**1,133,629**|
||1,281,104|731,795|(736,443)|63,731|**1,340,187**|
||2,422,245|813,338|(761,767)|-|**2,473,816**|
||2,514,872|2,012,874|(1,992,780)|-|**2,534,966**|
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 2025**
## **15b Movements in funds (prior year)**
|City Bridge Trust
Cripplegate Foundation
LB Islington
Three Guineas Trust
Richard Cloudesley Foundation
Big Lottery
Haringey Migrant Centre
Hackney Migrant Centre
BBC Children in need
Strategic Legal Fund (SLF)
Kids in Need of Defence UK (KIND UK)
Paul Hamlyn Foundation
Esmée Fairbairn Foundation
Joseph Rowntree Charitable Trust
Baring Foundation
Other Small Grants
London Legal Support Trust
Therium
AB Charitable Trust
Other
Total restricted funds
Disbursement Fund
Total designated funds
General funds
Total unrestricted funds
WIP
Total funds
Restricted funds:
Unrestricted funds:
Migrants' Law Project
Designated funds:|At 1 April
2023
£
-
61,483
-
-
32,500
30,920
-
-
-
-
39,734
55,000
7,500
4,000
7,800
60,000
-
-
5,250
-|Income &
gains
£
64,800
116,000
450,000
60,000
75,000
138,149
14,632
15,000
30,000
5,293
158,711
122,650
-
20,000
-
43,077
52,113
-
22,000
-|Expenditure
& losses
£
(64,800)
(119,482)
(450,000)
(60,000)
(85,248)
(169,069)
(14,632)
(15,000)
(30,000)
(5,293)
(198,445)
(165,275)
(7,500)
(24,000)
(7,800)
(103,077)
(52,113)
-
(27,250)
-|Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|At 31 March
2024
£
-
58,000
-
-
22,252
-
-
-
-
-
-
12,375
-
-
-
-
-
-
-
-|
|---|---|---|---|---|---|
||304,187|1,387,425|(1,598,985)|-|92,627|
||508,655
-
748,925|162,432
-
15,665|(393,887)
-
-|(277,200)
376,551
-|-
376,551
764,590|
||1,257,580|178,097|(393,887)|99,351|1,141,141|
||875,102|912,635|(407,282)|(99,351)|1,281,104|
||2,132,682|1,090,732|(801,169)|-|2,422,245|
||2,436,869|2,478,157|(2,400,154)|-|2,514,872|
32
**Islington Law Centre LU Notes to the financial statements**
## **For the year ended 31 March 2025**
## **15b Movements in funds (prior year continued)**
## **Purposes of restricted funds**
General social welfare and core services includes core funding for General Legal Advice Services and the Three Advice Projects.Restricted funding received from City Bridge Trust, Cripplegate Foundation, LB Islington, Three Guineas Trust, Richard Cloudesley Foundation, Big Lottery, Haringey Migrant Centre, Hackney Migrant Centre, BBC Children in need, Kids in Need of Defence UK, Paul Hamlyn Foundation, Esmée Fairbairn Foundation, Baring Foundation and London Legal Support Trust.
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.
## **16 Movements in funds (continued)**
## **Purposes of designated funds**
## **Migrants' Law Project**
The Migrant Law Project was a project that was based at the Law Centre until 16 June 2023. Under the agreement between ILC and MLP certain funds were held during the year and transferred to the new organisation housing MLP.
## **WIP & Disbursement Fund**
Designated funds are the non-liquid assets of the Law Centre, work in progress and fees paid out on disbursements. These are assets of the Law Centre but are not available at any given point in time.
## **17 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
|Less than one year
Between 1-5 Years|**2025**
2024
**£**
£
**22,500**
22,500
**37,500**
60,000
**60,000**
82,500
**Property**|**2025**
2024
**£**
£
**22,500**
22,500
**37,500**
60,000
**60,000**
82,500
**Property**|
|---|---|---|
||**60,000**|82,500|
## **18 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.
## **19 Related party transactions**
There are no related party transactions to disclose for 2025 (2024: none).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
33