THE LAW SOCIETY CHARITY
REGISTERED CHARITY NUMBER: 268736
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024
THE LAW SOCIETY CHARITY
REFERENCE AND ADMINISTRATIVE DETAILS
Trustee:
The Law Society Trustees Limited (the “Trustee”)
Board The following persons served as Board members during the year:
I Bond A Caplen SJM Chandler R Chumber JB Egan A Fisher MG Fowler P Klimov (resigned 8 February 2024) GGM Sandercock E Shang-Simpson A Stanley MMK Uddin T Wilkinson Keane J Whitfield Registered office: 113 Chancery Lane London WC2A 1PL Operating address: 113 Chancery Lane London WC2A 1PL Independent Auditors: BDO LLP Chartered Accountants Two SnowHill Birmingham B4 6GA Bankers: Barclays Bank Plc Level 27 1 Churchill Place London E14 5HP
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THE LAW SOCIETY CHARITY
CONTENTS
TRUSTEE’S REPORT ........................................................................................................................... 3 TRUSTEE'S RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS ..................... 6 INDEPENDENT AUDITORS’ REPORT TO THE TRUSTEE OF THE LAW SOCIETY CHARITY ....... 7 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2024 ....................... 11 BALANCE SHEET AS AT 5 APRIL 2024 ............................................................................................ 12 NOTES TO THE FINANCIAL STATEMENTS ..................................................................................... 13
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THE LAW SOCIETY CHARITY
TRUSTEE’S REPORT
The Trustee is responsible, under its duty of stewardship, to prepare and present its Annual Report and the audited Financial Statements of The Law Society Charity (Charity) for the year ended 5 April 2024. The chairman of the Trustee fulfils this duty by approving the statements on behalf of the Trustee.
Structure, governance and management
The Charity was created by a Trust Deed dated 13 December 1974 made between the Law Society of England and Wales (the “Law Society”) and The Law Society Trustees Limited, the Charity’s Trustee. It is a registered charity identified by the number 268736.
Under the Trust Deed, the Trustee stands possessed of the trust fund of the Charity absolutely upon trust for the Charity within its absolute discretion but in particular for:
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the continuation and furtherance of legal education and the acquisition of legal knowledge by any charitable means;
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the College of Law incorporated under the Companies Act 1948 and any other similar institution or body being itself a registered charity;
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scholarships, exhibitions, bursaries, prizes or grants to be awarded, given or made for the furtherance of legal education or for research into the laws of England and other jurisdictions; and
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the discharge from time to time of such of the charitable obligations (if any) imposed upon the Law Society by Statute or otherwise as may be within the scope of the Trusts.
The Board must have at least five members and no more than twenty. There are 13 members as at 5 April 2024.
Company secretarial, finance, and administration support is provided by Law Society staff.
Recruitment and training of Board Members
When a vacancy for a Council Member of the Board needs to be filled, all Law Society Council Members are invited to apply to be appointed and sent details of the aims and objectives of the Charity, a job description of the role and a person specification. Candidates are interviewed by the Chair and one other Board member, with a view to a final recommendation being made to the next meeting of the Board.
When a vacancy for a non-Council Member of the Board arises, an advertisement is placed in appropriate publications, such as the Gazette and interested parties are asked to complete an application form and the application forms are short listed by a panel of current board members, including the Chair and the Company Secretary, then interviewed. The successful candidate(s) are informed that their appointment to the Board will be recommended at the next Board meeting, where the final decision is taken.
Upon formal confirmation of a new Board member’s appointment, they are sent copies of the Memorandum of Association, the Articles of Association and the Trust Deed.
Equality and diversity training is provided for all members who have not already received it in their capacity as Council members.
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THE LAW SOCIETY CHARITY
TRUSTEE’S REPORT (continued)
Risk management
The Trustee regularly assesses the risks to which the Charity is exposed. Members of its Board are satisfied that the systems in place manage the exposure to major risk.
Related parties and connected organisations
There are no issues regarding related parties and connected organisations. At each Board meeting individuals must make a declaration of interest where necessary and take no part in any matter arising in connection with this interest.
Objectives and activities
The Charity is essentially a grant making charity. The Board of the Trustee regularly reviews the outline aims and objectives of the Charity, which are:
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supporting the education of the public in legal matters and members of the profession in the interests of the public, in particular by assisting in the maintenance of high standards of general legal education in the profession;
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supporting charities whose principal aims are to support members of the profession in need;
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seeking out and supporting, whether in partnership with others or alone:
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i. major charitable projects which will be supported by Local Law Societies and groups (and other means of outreach); and
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ii. joint ventures with other charities, particularly with the charitable arms of firms of solicitors.
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supporting charitable work done internationally to promote human rights, such as assistance in the development of law, general promotion of legal education and pro bono assistance for people facing capital punishment;
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in exceptional cases, responding to ad hoc applications for support from other charitable organisations whose work redounds to the credit of the profession, but generally not those with narrow geographical limits; and
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to focus on the needs of those unable to obtain funding elsewhere, rather than those with established and significant income streams.
In fulfilling these aims and objectives the Board will recognise and, where appropriate, act to promote the particular needs of excluded, under-represented or disadvantaged groups.
The Board will regularly review its policy relating to publicity for its actions and will publicise its strategies with a view to increasing awareness of it and of its work in the profession and in the general public.
The Board of the Trustee has had due regard to the Charity Commission’s general guidance on public benefit.
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THE LAW SOCIETY CHARITY
TRUSTEE’S REPORT (continued)
Financial Review of achievements and performance
The Charity was able to make a number of grants and donations during the year in pursuit of its objects for the public benefit. These are listed below:
£5,000 Justice £5,000 Prisoners Advice Service £10,000 Margaret Clitherow £5,000 Not Beyond Redemption £2,500 Unlock £5,000 Reprieve £5,000 Peace Brigades International UK
This means that the total value of grants made was £37,500 (2023: £51,975).
Review of financial position at the end of the year
Total reserves stand at £301,077 (2023: £302,030). It is the aim of the Charity to continue to make grants and donations within its objects and policies according to the income it receives.
Plans for the future
The Charity is seeking to obtain long term funding options with the Law Society to enable it to continue its work.
Investment policy
The Charity invests its reserves with Barclays Wealth and Investment Management as it allows easy access to funds when grants are made as well as any growth income earnt accumulating within the portfolio. For the year ended 5 April 2024 the Charity made a return on its investments of £10,253 (2023: £3,772).
Reserves policy
It is not the aim of the Charity to accumulate large cash balances; however, it has sufficient funds to meet its commitments for 12 months from the date of signing as they fall due. Total reserves stand at £301,077 (2023: £302,030) of which unrestricted reserves are £301,077 (2023: £302,030) and designated £nil (2023: £nil). It is the aim of the Charity to continue to make grants and donations within its objects and policies according to the income it receives.
Going concern and long-term viability
The Trustees consider that the Charity will have sufficient resources to meet its liabilities as they fall due for the foreseeable future, at least over the next 12 months from the date of signing the financial statements. As a result, the Trustees are satisfied that the Charity is a going concern.
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THE LAW SOCIETY CHARITY
TRUSTEE’S RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS
The Trustees are responsible for preparing the Annual report and the financial statements in accordance with applicable law and regulations.
Charity law requires the Trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under charity law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period.
In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Statement of disclosure of information to auditors
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there is no relevant audit information of which the Charity’s auditors are unaware; and
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the Trustee has taken all steps that it ought to have taken to make itself aware of any relevant audit information and to establish that the auditors are aware of that information.
Approved by the Board of the Trustees:
Chairman, Board of the Trustees
Date: 16/12/2024
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THE LAW SOCIETY CHARITY
INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE LAW SOCIETY CHARITY Opinion on the financial statements
In our opinion, the financial statements:
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give a true and fair view of the state of the Charity’s affairs as at 5 April 2024 and of its incoming resources and application of resources for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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have been prepared in accordance with the requirements of the Charities Act 2011.
We have audited the financial statements of The Law Society Charity (“the Charity”) for the year ended 5 April 2024 which comprise the statement of financial activities, the balance sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
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 believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Independence
We remain independent of the Charity in accordance with the ethical requirements 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.
Conclusions related 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 the Charity’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.
Other information
The Trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our auditor’s report thereon. 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is 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.
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THE LAW SOCIETY CHARITY
INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE LAW SOCIETY CHARITY (continued)
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion;
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the information given in the Trustees’ Report for the financial year for which the financial statements are prepared is inconsistent in any material respect with the financial statements; or
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adequate accounting records have not been kept; or
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the financial statements are not in agreement with the accounting records and returns; or
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we have not received all the information and explanations we require for our audit.
Responsibilities of Trustees
As explained more fully in the Trustees’ responsibilities statement, the Trustees 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 Charity’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 Charity or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with the Acts and relevant regulations made or having effect thereunder.
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.
Extent to which the audit was capable of detecting irregularities, including fraud
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 is detailed below:
Non-compliance with laws and regulations
Based on:
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Our understanding of the Charity and the sector in which it operates;
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Discussion with management and those charged with governance;
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Obtaining and understanding of the policies and procedures regarding compliance with laws and regulations;
we considered the significant laws and regulations to be Charities Act 2011, UK GAAP, Charities SORP and UK tax legislation etc.
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THE LAW SOCIETY CHARITY
INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE LAW SOCIETY CHARITY (continued)
The Charity is also subject to laws and regulations where the consequence of non-compliance could have a material effect on the amount or disclosures in the financial statements, for example through the imposition of fines or litigations. We identified such laws and regulations to be data protection.
Our procedures in respect of the above included:
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Review of minutes of meeting of those charged with governance for any instances of noncompliance with laws and regulations;
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Review of financial statement disclosures and agreeing to supporting documentation.
Fraud
We assessed the susceptibility of the financial statements to material misstatement, including fraud. Our risk assessment procedures included:
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Enquiry with management and those charged with governance regarding any known or suspected instances of fraud;
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Obtaining an understanding of the policies and procedures relating to:
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Detecting and responding to the risks of fraud; and
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Internal controls established to mitigate risks related to fraud.
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Review of minutes of meeting of those charged with governance for any known or suspected instances of fraud;
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Discussion amongst the engagement team as to how and where fraud might occur in the financial statements;
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Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
Based on our risk assessment, we considered the areas most susceptible to fraud to be posting inappropriate journal entries to manipulate financial results.
Our procedures in respect of the above included:
- Testing a sample of journal entries throughout the year, which met a defined risk criteria, by agreeing to supporting documentation;
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.
A further description of our responsibilities for the audit of the financial statements is located at the Financial Reporting Council’s (“FRC’s”) website at:
https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
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THE LAW SOCIETY CHARITY
INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE LAW SOCIETY CHARITY (continued)
Use of our report
This report is made solely to the Charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the Charity’s trustees 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 Charity and the Charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
BDO LLP, statutory auditor Birmingham, UK Date 18 December 2024
BDO LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
BDO LLP is a limited liability partnership registered in England and Wales (with registered number OC305127).
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THE LAW SOCIETY CHARITY
THE LAW SOCIETY CHARITY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2024
| NOTE INCOME Donations and legacies 2 Investments Total income EXPENDITURE Charitable activities Grant payments 3 Total expenditure NET EXPENDITURE Reconciliation of funds Total funds brought forward8 Total funds carried forward 8 |
TOTAL FUNDS 2024 £ TOTAL FUNDS 2023 £ 26,294 16,429 10,253 3,772 |
|---|---|
| 36,547 20,201 |
|
| (37,500) (51,975) |
|
| (37,500) (51,975) |
|
| (953) (31,774) 302,030 333,804 |
|
| 301,077 302,030 |
The notes on pages 13 to 17 form part of these financial statements.
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THE LAW SOCIETY CHARITY
THE LAW SOCIETY CHARITY BALANCE SHEET AS AT 5 APRIL 2024
| NOTE CURRENT ASSETS Cash at bank and in hand TOTAL CURRENT ASSETS LIABILITIES Creditors: amounts falling due within one year 6 NET CURRENT ASSETS 7 TOTAL ASSETS LESS CURRENT LIABILITIES THE FUNDS OF THE CHARITY Unrestricted income funds 8 TOTAL CHARITY FUNDS 8 |
TOTAL FUNDS 2024 £ 313,577 |
TOTAL FUNDS 2023 £ 312,030 |
|---|---|---|
| 313,577 | 312,030 | |
| (12,500) | (10,000) | |
| 301,077 | 312,030 | |
| 301,077 | 312,030 | |
| 301,077 | 302,030 | |
| 301,077 | 302,030 |
The notes on pages 13 to 17 form part of these financial statements.
The financial statements were approved by the Board of the Trustees and signed on its behalf by:
Chair, Board of the Trustees
Date: 16/12/2024
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THE LAW SOCIETY CHARITY
NOTES TO THE FINANCIAL STATEMENTS
1 ACCOUNTING POLICIES
- a BASIS OF ACCOUNTING 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 (FRS 102), applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these financial statements.
The Charity constitutes a public benefit entity as defined by FRS 102.
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b GOING CONCERN
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The Trustees have considered whether the going concern basis of preparation for these accounts remains appropriate based on available liquid assets and forecast expenditure. The Trustees note that the Charity has cash balances available that represent many years of expenditure and that the award of grants is discretionary. As such the Trustees are satisfied that that the Charity can settle its obligations for a period of at least 12 months from the date of signing the financial statements and that it is appropriate for the financial statements be prepared on a going concern basis.
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c INCOME RECOGNITION: VOLUNTARY INCOME Voluntary income is received by way of donations and gifts and is included in full in the statement of financial activities when receivable, the charity has entitlement to the funds and the amount can be measured reliably.
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d INCOME RECOGNITION: LEGACY INCOME Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected.
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e INCOME RECOGNITION: INVESTMENT INCOME
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Funds are placed with Barclays Global Investors and the interest earned is recognised when receivable.
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f INCOME RECOGNITION: UNCLAIMED CLIENT BALANCES Solicitors' firms may, under the Solicitors' Accounts Rules, donate to a charity client monies held by them where the client cannot be traced. Approval by the Solicitors Regulation Authority is required where any particular balance to be donated is of, or above, £500 (2023: £500). In that event the charity must give an indemnity to repay the money if the client later appears.
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g EXPENDITURE RECOGNITION: REVENUE GRANTS Charitable activities include revenue grants debited to the statement of financial activities when authorised and committed to by the Trustee.
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h RESOURCES EXPENDED Resources expended are recognised in the period in which they are incurred and allocated to unrestricted funds.
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THE LAW SOCIETY CHARITY
NOTES TO THE FINANCIAL STATEMENTS (continued)
1 ACCOUNTING POLICIES (continued)
I GENERATING FUNDS
Costs of generating funds are incurred on behalf of the charity by the Law Society and not recharged. These costs and the associated donation in kind are not included in the statement of financial activities because their value cannot be reliably estimated.
j GOVERNANCE
The Board of the Law Society Charity convenes to assess all funding applications received and awards grants upon their merits.
k TRUSTEE EMOLUMENTS
The Trustee and any person related or connected by business to the Trustee has given of their time freely and no expenses have been paid by the Charity to the Trustee or related or connected person as such costs are met by the Law Society.
- l SUPPORT AND GOVERNANCE COSTS
The Charity benefits from centralised services and facilities provided by the Law Society which includes payment of trustees emoluments, accounting administration, treasury management and fundraising activities which are not recharged to the Charity. These costs and the associated donation in kind are not included in the statement of financial activities because their value cannot be reliably estimated.
m CHARITABLE ACTIVITIES
The expenditure on charitable activities relates to grants made in the year.
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THE LAW SOCIETY CHARITY
NOTES TO THE FINANCIAL STATEMENTS (continued)
2 INCOME
INCOME RESOURCES: DONATIONS AND LEGACIES
| INCOME RESOURCES: DONATIONS AND LEGACIES | |
|---|---|
| Donations Unclaimed client balances |
2024 2023 £ £ 2,888 452 23,406 15,977 |
| 26,294 16,249 |
|
| 3 EXPENDITURE |
2024 2023 £ £ 37,500 51,975 |
| EXPENDITURE ON CHARITABLE ACTIVITIES: GRANT PAYMENTS Grantpayments |
|
| 37,500 51,975 |
|
| GENERAL FUND: CHARITABLE ACTIVITIES Advice on Individual Rights in Europe Safe Passage International Prisoners Advice Service Rainbow Migration Not Beyond Redemption Norfolk Community Law Service Ltd Media Legal Defence Ltd Better Leeds Community Centre for Military Justice Prisoners of Conscience Appeal Fund Book Aid International Unlock Reprieve Margaret Clitherow Justice Peace Brigades International UK |
2024 2023 £ £ - 5,000 - 5,000 5,000 7,500 - 4,748 5,000 5,000 - 4,800 - 5,000 - 4,927 - 5,000 - - - 5,000 2,500 - 5,000 - 10,000 - 5,000 - 5,000 |
| 37,500 51,975 |
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THE LAW SOCIETY CHARITY
NOTES TO THE FINANCIAL STATEMENTS (continued)
4 STAFF COSTS
There were no employees during the year (2023: nil).
Neither the Trustee nor any person related or connected by business to the Trustee has received any remuneration from the Charity during the year (2023: £nil).
No expenses were reimbursed to the Trustee nor any person related or connected to the Trustee in the year (2023: £nil).
5 T A X A T I O N
The Charity is exempt from tax as all its income is charitable and is applied for charitable purposes.
6 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Grants payable | 2024 2023 £ £ 12,500 10,000 |
|---|---|
| 12,500 10,000 |
7 ANALYSIS OF NET ASSETS
UNRESTRICTED
| Cash at bank Creditors |
FUNDS 2024 FUNDS 2023 £ £ 313,577 312,030 (12,500) (10,000) |
|---|---|
| 301,077 302,030 |
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THE LAW SOCIETY CHARITY
NOTES TO THE FINANCIAL STATEMENTS (continued )
8 MOVEMENT IN FUNDS
| UNRESTRICTED FUNDS Total General fund TOTAL UNRESTRICTED FUNDS TOTAL FUNDS |
INCOMING RESOURCES OUTGOING RESOURCES TRANSFER CARRIED FORWARD BROUGHT FORWARD £ £ £ £ £ 302,030 36,547 (37,500) - 301,077 |
|---|---|
| 302,030 36,547 (37,500) - 301,077 |
|
| 302,030 36,547 (37,500) - 301,077 |
9 RELATED PARTY TRANSACTIONS
The Law Society paid 2024 audit fees of £4,295 (2023: £4,295) on behalf of the Law Society Charity.
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