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2024-03-31-accounts

HARINGEY LAW CENTRE

Registered Charity and Company Limited by Guarantee

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31[ST] MARCH 2024

Charity number: 274760 Company number: 1332867 (England and Wales)

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HARINGEY LAW CENTRE YEAR ENDED 31[ST] MARCH 2024

Registered Charity Number : 274760 Registered Company Number: 1332867

Principal address:

7 Holcombe Road Tottenham London, N17 9AA

Directors and Trustees:

Olive Walter – Chair Patrick Passley Valerie Williams - Treasurer Ruth Hayles

Governing document:

The charity is operated under the rules of its Memorandum and Articles of Association.

Bankers:

The Cooperative bank

Independent Examiner and Accountant:

TACTS Accountant Chartered Certified Accountant 61 Fountains Crescent London, N14 6BD

2

HARINGEY LAW CENTRE

FINANCIAL ACCOUNTS

FOR YEAR ENDED 31[ST] MARCH 2024

CONTENTS

Pages

8. Independent Examiners Report

9. Statement of Financial Activities

10. Balance Sheet

11. Cash Flow Statement

12-16. Notes to the Accounts

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HARINGEY LAW CENTRE TRUSTEE’S REPORT FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their report and the financial statement for the year ended 31[st] March 2024 as follows:

The financial statement complies with the Charities Act 2011, the Companies Act 2006, the Memorandum and The Articles of Association, The 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) effective 1[st] January 2025.

Principal activities and review of activities

The Law Centre is a charity whose objects, as defined by the Memorandum of Association are:

Activities

The principal activity of the Charity continues to be the provision of legal advice, assistance and representations to persons who are resident or working within Greater London with priority given to those who live or work or have a connection with the London Borough of Haringey, London Borough of Enfield and the adjoining boroughs.

Review of activities

The Law Centre provides advice, assistance and representation in the following areas of social welfare law: housing, debt, immigration, employment and welfare benefits. The organisation also holds the Legal Aid Agency Specialist Quality Mark in the area of housing/debt advice and therefore provides advice, assistance and representation in this area of law. In order to ensure that all people are aware of their legal rights, the Law Centre also provides legal training and support to local community groups. We offer advice, assistance and representations in courts and tribunals when required in all our work areas.

Achievements and Performance during the year

The Law Centre provided legal advice, assistance and representations to over 7,500 clients during the year. In addition, basic advice was provided in a number of new areas e.g. housing disrepair. We were funded by Community Lottery, London Borough of Haringey, Trust for London, City Bridge, ROOTS3, London Legal Support Trust/LCN and City of London Solicitors, to deliver on the above activities during this year. The Legal Aid Agency awarded HLC and ELC Legal Aid contract in Housing Law category.

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Financial review

Since April 2013, changes were introduced by the government in the Legal Aid Sentencing and Punishment of Offenders Act (LASPO). This reform continued to impact on matters that were under the scope of legal aid funding scheme, of legal aid funding, welfare benefit, immigration, employment, except in the area of Housing for those whose house are in imminent risk, homelessness assistance, evictions, possessions, housing disrepair cases that pose a serious risk to life or health and anti-social behaviour cases in the county court.

These changes have significantly impacted upon the Law Centre’s current and future services and require strong financial management and control in the next few years. Main funding sources are from grants and legal services.

This year has continued to be challenging for the Law Centre in coping with the influx of matters as a result of Covid 19 which has triggered the cost-of-living crisis. The Trustees were able to secure grants and funding as well as finding innovative ways of increasing the Centre’s human resource capacity through working with and recruiting qualified volunteer lawyers and professionals willing to work on a pro bono basis when necessary to continue to provide housing, employment, immigration, debt and welfare support for the area. Both the existing and new volunteers of the Centre continue to be an invaluable source to the work of the Centre to date and the Trustees remain grateful for their support.

We have funding for Debt advice work from City of London Solicitor’s Company Charitable Fund. We also have funding from London Borough of Haringey for housing, welfare and debt wrap around support. We also received a grant from Trust for London to provide legal and advocacy support. ROOTS3 project funds were to support the hard-to-reach community with training to identify key time lines to comply with the courts procedures in order to support their service users and City Bridge Trust to support emergency matters, The Community Lottery Funds to support the residents of Enfield with free legal service. We have also been provided with kind donations from Joseph & Lilian Sully Foundation, BD Pitmans, Blyth Watsons Foundation, City of London Solicitors’ Company Charitable Trustees/staff as well as other in-kind donations from individuals. We are very grateful to everyone who has been very supportive.

Reserves Policy and Going Concern

The Trustees have considered the following factors when considering a reserves policy:

The Board has assessed the charity’s requirements for reserves in the light of the main risks to the organisation. As a result, the Board has approved a policy whereby the unrestricted funds not committed, should be held in reserve and maintained at a level which ensures that HLC’s core activity could continue during a period of unforeseen difficulty. The target reserve amount represents at least 6 months’ (26 weeks) expenditure and will be reviewed annually.

Recruitment and Training of Trustees

The Centre is committed to ensuring that its membership reflects the diversity of the population it serves in the area of Haringey and surrounding boroughs. To achieve this, we undertake annual skills audits of Trustees to ensure that we maintain a balance of developmental, financial, legal and management skills across the Board of Trustees to enable it to discharge its duties.

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Company and Charity Status

The Company was incorporated on 6[th] October 1977 under the Companies Act 1948 to 1976. The restrictions imposed on the Charity are set out in the Company’s Memorandum of Association. The Company is limited by guarantee and registered at Companies House under the number 01332867. The Company is registered as a Charity under the number 274760.

Structure, Governance and Management

The Law Centre is a registered charity and a company limited by guarantee. It is governed by a Memorandum and Articles of Association which were last amended on 30[th] April 2007. It is controlled by a voluntary Board of Trustees which has corporate and legal responsibility for all activities and functions of the organization. The Trustees discharge their functions through the following mechanisms: board meetings take place on a bi-monthly basis, agreeing annual/revised budget, carrying annual staff and trustee review, and holding AGM annually.

Appointment of Trustees is by election by the membership of the people who live or work in Haringey and Enfield.

The Trustees have an overall responsibility of ensuring that the charity has an appropriate system of controls, financial and otherwise. The system of internal controls is designed to provide reasonable but not absolute assurance against material misstatement or loss. They include:

Risk Management

The Trustees continue to appraise the management risk facing the organisation. This involves identifying the types of risk the charity faces, prioritising them in terms of potential impact and likelihood of occurrence, and identifying ways of mitigating the risks. As part of this process, the Trustees have reviewed the adequacy of the Centre’s current internal controls. The Trustees are pleased to report that the Centre’s internal financial controls, in particular, conform to guidelines issued by the Charities Commission.

The business resilience continues to be responsive and strong which ensured business resilience and sustainability.

Statement of Trustees’ responsibilities

The Trustees are responsible for preparing the annual report and the financial statements in accordance with applicable law and the 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 company and of the surplus or deficit of the company for that period. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for

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the prevention and detection of fraud and other irregularities.

So far as each of the members of the Trustees are aware at the time the report is approved:

Our volunteers

HLC provide volunteering opportunities to students who are pursuing legal careers. Around 7 volunteers assisted with our on-going activities. We wish to thank our volunteers for their loyal support and contribution.

Statement of public benefit

In line with the requirement of the Charities Commission under the Charities Act 2011 for Charities to demonstrate that their aims are for the public benefit, the Trustees of HLC are confident that their aims and objectives meet the requirements of the public benefit.

Independent Examiner

The Management committee will seek the re-appointment of an external and reputable Accountant to act as independent examiner for the next year’s financial account.

Small Company Provisions

This report has been prepared in accordance with the provisions applicable to companies’ subject to the small companies’ regime.

Related parties and co-operation with other organisations

None of our trustees receive remuneration or other benefit from their work with the charity. Except for the Administrator who has the dual role of an employee as well as functions as a trustee (unpaid -executes the administrative function for the Board) – in accordance to Charity’s Guidance, the matter adopted the Guidance as outlined, discussed and agreed by the full Board of Trustees. Any connection between a trustee and senior manager of the charity with its members must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party.

This report was approved by the Trustees on 30th December 2024 and signed on its behalf by:

...................................................................... Mrs Olive Walter (Chairperson)

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Independent examiner’s report to the trustees of Haringey Law Centre

I report on the accounts of the charity for the year ended 31[st] March 2024, which are set out on pages 9 to 16.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention (other than that disclosed below *) to indicate that:

Date: 30/12/2024

Chartered Certified Accountant TACTS ACCOUNTANT, 61 Fountains Crescent, London, N14 6BD

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HARINGEY LAW CENTRE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR END 31 MARCH 2024

INCOMING RESOURCES:-
Donations:
Blyth Watson Charitable Trusts
BD Pitmans
Indigo Trusts
Joseph & Lilian Sully Foundation
City of London Solicitors
Other donations
London Borough of Haringey
AB Charitable Trust
Incoming resources from charitable
activities
Grants
Investment income:Bank Interest
Other Income:Legal services
TOTAL INCOMING RESOURCES
RESOUCES EXPENDED
Expenses in charitable activities
TOTAL RESOUCES EXPENDED
Net Incomings & (outgoings)resources
Balances Brought Forward
Balances Carried Forward		 Notes
(18)
(14)		 Unrestricted
Funds
£
3,000
3,000
-
10,000
-
5,106
-
-
-
864
426,416
448,386
249,320
249,320		 Unrestricted
Funds
£
3,000
3,000
-
10,000
-
5,106
-
-
-
864
426,416
448,386
249,320
249,320		 Restricted
Funds
£
-
-
-
-
11,000
-
45,000
-
451,406
-
-
507,406
490,042
490,042		 Restricted
Funds
£
-
-
-
-
11,000
-
45,000
-
451,406
-
-
507,406
490,042
490,042		 Total
Total
Funds
Funds
2024
2023
£
£
3,000
3,000
3,000
5,000
-
3,000
10,000
10,000
11,000
9,167
5,106
500
45,000
38,000
-
15,000
451,406
215,317
864
103
426,416
191,865
955,791
490,952
739,363
516,936
739,363
516,936
199,066 17,363 216,429
-25,984
71,365 -
71,365
97,350
**270,431 ** 17,363 287,794
71,366

There were no recognized gains or losses for the above period other than those shown in the statement of financial activities for the above financial year. All incoming resources and resources expended are derived from continuing activities.

(The notes form part of the financial statements)

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HARINGEY LAW CENTRE

BALANCE SHEET AS AT 31 MARCH 2024

Notes
Fixed Assets
Tangible assets
(11)
Current Assets:
Debtors - Work in Progress
(12)
Cash at Bank
Total Current Assets
Current Liabilities:
Creditors:
Amount falling due within one year:
Accruals and creditors
(13)
Net Current Assets
Net Assets
As Represented By:
Designated Fund
(21)
Unrestricted Fund
Restricted Fund
(16)
Total Funds		 FUND
2024
£
35
188,920
106,955
295,875
8,116
287,759
287,794
200,000
70,431
17,363
**287,794 **		 FUND
2023
£
47
37,767
35,102
72,869
1,550
71,319
71,366
50,000
21,366
-
71,366

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

This report has been prepared in accordance with the provisions applicable to companies’ subject to the small companies’ regime.

The accounts were approved by the Directors on 30[th] December 2024 and signed on their behalf by: -

Director and Chair Mrs O Walter

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HARINGEY LAW CENTRE

CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2024

Note
Net cash inflow/(outflow) from operating activities
(19)
Returns on investment and servicing of finance
Increase/ (Decrease) in cash in the period
Reconciliation of net cash flow to movement in net debt
Increase (Decrease) in cash in this period
Movement in net debt in the period
Cash and Cash Equivalents at start of financial year
Cash and cash Equivalents at the end of financial year		 Year 2023-2024
£
70,989
864
71,853
71853
71853
35,102
106,955

(The notes form part of the financial statements)

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HARINGEY LAW CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2024

1. Accounting basis.

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) 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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. HLC meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

b) Preparation of the accounts on a going concern basis

The Charity trustees are of the view that measures taken subsequent to the year-end to reduce operating costs and successful in applying for continuation funding have secured the immediate future of the Charity for the next 12 to 18 months and that on this basis the charity is a going concern.

2. Status

HLC is a registered charity and registered company limited by guarantee without share capital.

3. Incoming Resources

Income is recognized in the period to which it relates, unless specified otherwise by the funder. Project funding is, in general, repayable if not expended within the relevant project. Such income is only recognized to the extent that it ceases to be repayable. The income is accounted for on a receivable basis.

4. Resource Expended

Resources expended are included in the Statement of Financial Activities inclusive of VAT which cannot be recovered. Direct charitable expenditure include includes the direct costs of the activities. Where such costs relate to more than one functional cost category, they have been apportioned in line with the direct costs of the relevant service.

5. Taxation

Haringey Law Centre is a registered charity and is not liable for corporation tax on its income under section 505 of the Income and Corporation Taxes Act 1988 to the extent that it is applied to its charitable activities.

6. Tangible fixed assets

Fixed assets are stated at cost less accumulated depreciation.

Depreciation is provided to write off the cost, of all fixed assets over their expected useful life as follows: -

Fixtures and Fittings - 25% – Reducing balance Computer Equipment and Machinery - 33.33% – Straight line.

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7. Staff Costs

Wages and Salaries
Social Security Costs
Contribution to pension schemes
Total Salary Costs		 2024, £
291,539
124,880
15,577
431,996		 2023, £
-
-
-
264,041

The average number of staff, full time equivalent, were 10 employees, (10 in 2022-2023). Number of employees’ received emoluments in excess of £60,000 in this year are as follows: -

2024
In band £80,000-£90,000 1
In band £90,000-£100,000 1

One trustee was remunerated in this financial year. This trustee was not paid to act as trustee for HLC. (This appointment had the board approval and until further review).

8. Related party Transactions

There were no other related party transactions in this financial year.

9. Operating Leases

Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged to the statement of financial activities as incurred.

incurred.
2024, £ 2023, £
Expiring: Within one year 1,440 1,440
Expiring: Within two to five years 15,000 15,000

10. Stock and Work in progress

Work in progress is valued at the lower of cost and net realisable value.

11. Tangible Assets

Cost
Brought forward
Carried Forward
Depreciation
Brought forward
Charge for the year
Carried Forward
Net Book Value
At March 2024
At March 2023		 Fixtures &
Fittings
£
3,952
3,952
3,905
12
3,917
35
47		 Office
Equipment
£
24,782
24,782
24,782
-
24,782
-
-		 Total
£
28,734
**28,734 **
28,687
12
28,699
35
47

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12. Debtors

Clients Work in progress
13. Creditors
Independent Examination
Other Creditors		 2024
2023
£
£
188,920
37,767
188,920
37,767
2024
2023
£
£
2,485
1,550
5,631
-
8,116
1,550

14. Charitable Expenditure

Charitable Expenses
Staff Costs
Publicity and Adverts
Staff Expenses
Governance
Training and Conference
IT and Web Expenses
Photocopying and Printing
Membership and Subscription
Professional and Consultancy fees
Payroll administration
Insurance
Premises Cost/Room Hire
Bank Charges
Depreciation
Office and administration cost
Direct legal services
Total Charitable expenses		 Unrestricted
Funds
£
37,270
-
992
380
-
-
-
-
935
-
-
-
350
12
-
209,382
249,320		 Restricted
Funds
£
394,726
-
-
-
847
14,223
3,290
5,553
6,884
915
4,787
51,928
-
-
6,889
-
490,042		 2024
2023
Funds
Funds
£
£
431,996
272,502
-
407
992
1,846
380
314
847
60
14,223
7,517
3,290
5,175
5,553
3,395
7,819
38,300
915
600
4,787
807
51,928
48,798
350
302
12
3,412
6,889
5,198
209,382
128,304
739,363
516,936

15. Support Cost and Governance

Allocation of support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back-office costs, finance, personnel, and governance costs which support the Charity activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out below: -

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IT and Web Expenses
Photocopying and Printing
Membership and Subscription
Professional fees
Governance
Insurance
Premises Cost/Room Hire
Bank Charges
Depreciation
Office and Administration cost		 General Support
£
14,223
3,290
-
-
-
-
51,928
-
12
6,889
76,342		 Governance
£
-
-
5,553
2,485
380
4,787
-
350
-
-
13,555		 Total
£
14,223
3,290
5,553
2,485
380
4,787
51,928
350
12
6,889
89,896

16. Restricted Fund Balance Analysis

City of London Solicitors
London Borough of Haringey
Law Centre Federation
Haringey Community Org Supp.
Roots3 Fund
Enfield Voluntary Action
Big Lottery Funds
City Bridge Foundation
Trust For London
Balance Total		 Balance at
1st April
2023
Incoming
resources
Outgoing
resources
Balance at
31st March
2024
£
£
£
£
-
11,000
11,000
-
-
45,000
45,000
-
-
20,800
20,800
-
-
66,549
66,549
-
-
14,999
6,450
8,549
-
780
780
-
-
172,123
172,123
-
-
93,105
84,291
8,814
-
83,050
83,050
-
-
507,406
490,043
17,363

17. Restricted Project Funds receivable

Funds
Purpose of Funds
City of London Solicitors
Housing, debt and welfare
London Borough of Haringey
Housing, debt and welfare
Law Centre Federation
Legal services
Haringey Community Org Supp.
Housing, debt and welfare
Roots 3 Funds
Housing, debt and welfare
Enfield Voluntary Action
Cost of living support
LLST-LCN
welfare housing benefit
Access to Justice
Cost of living support
Big Lottery Funds
Immigration, Housing & Debt
City Bridge Foundation
Emergency Legal Services
Trust For London
Welfare benefit
Total Restricted Funds		 2023-2024,
£
11,000
45,000
20,800
66,549
14,999
780
-
-
172,123
93,105
83,050
507,406		 2022-2023,
£
5,000
38,000
-
-
-
-
9,500
14,672
121,202
44,443
25,500
258,317

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18. Restricted Grants detailed breakdown

Funds
Purpose of Funds
Law Centre Federation
Legal services
Haringey Community Org Supp.
Housing, debt and welfare
Roots 3 Funds
Housing, debt and welfare
Enfield Voluntary Action
Cost of living support
LLST-LCN
welfare housing benefit
Access to Justice
Cost of living support
Big Lottery Funds
Immigration, Housing & Debt
City Bridge Foundation
Emergency Legal Services
Trust For London
Welfare benefit
Total Restricted Grants		 2023-2024,
£
20,800
66,549
14,999
780
-
-
172,123
93,105
83,050
451,406		 2022-2023,
£
-
-
-
-
9,500
14,672
121,202
44,443
25,500
215,317

19. Net cash inflow/(outflow) from operating activities

Net incoming / (outgoing) resources
Depreciation Charges
Interest Received
(Increase) / Decrease in debtors
Increase/ (Decrease) in creditors
Fixed Assets additions
Net cash inflow/(outflow) from operating
activities		 2023-2024
£
216,429
12
(864)
(151,154)
6,566
-
70,989

20. Movement in Funds

At 1st April 2023
Surplus/(Deficit) for the year
Transfers between funds
At 31st March 2024		 Unrestricted
funds
reserve
£
71,365
199,066
-
270,431		 Restricted
funds reserve
Total
£
£
-
71,365
17,363
216,429
-
-
17,363
287,794

21. Designated Fund

The purpose of the Designated Fund of £200,000 is to cover for contingencies, cash flow client’s work in progress management, IT systems upgrade, delay in funds receipts, redundancy risk, loss of key staff, sickness and strategic planning to develop future plans and strategies for HLC.

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