## **Coram Children’s Legal Centre Limited**
## **Annual Report and Financial Statements**
31 March 2025
Company Limited by Guarantee Registration Number 01520787 (England and Wales) Charity Registration Number 281222
## **Contents**
## **Reports**
|**Reports**||
|---|---|
|Reference and administrative information|1|
|Chair’s statement|3|
|Trustees’ report|4|
|Independent auditor’s report|17|
|**Financial statements**||
|Statement of financial activities|22|
|Balance sheet|23|
|Statement of cash flows|24|
|Principal accounting policies|25|
|Notes to the financial statements|30|
|**Appendix**||
|Comparative statement of||
|financial activities|36|
|Comparative notes to the||
|financial statements|37|
Coram Children’s Legal Centre Limited
## **Reference and administrative information**
|**Patrons**|Her Majesty The Queen|
|---|---|
||The Right Honourable, the Baroness Hale of|
||Richmond|
||Paul Bloomfield|
||Cherie Blair CBE KC|
||Jane Hoyal|
||Sir Andrew McFarlane, President of the Family|
||Division of the High Court|
||Naomi Angell|
|**Trustees**|HHJ Celia Dawson (Chair)|
||Jamie Burton|
||Danielle Lewis|
||Jonathan Portes|
||Douglas Taylor|
|**Company Secretary**|Dr Carol Homden CBE|
|**Senior Management Team**||
|Director of International Programmes and Research|Professor Dame Carolyn Hamilton|
|Managing Director of Legal Practice and Children’s Rights|Rosalyn Akar Grams|
|**Company registration number**|01520787 (England and Wales)|
|**Charity registration number**|281222|
|**Registered office**|Wellington House|
||4thFloor|
||90-92 Butt Road|
||Colchester|
||England|
||CO3 3DA|
|**Website**|www.childrenslegalcentre.com|
|**Auditor**|Buzzacott Audit LLP|
||130 Wood Street|
||London|
||EC2V 6DL|
Coram Children’s Legal Centre Limited **1**
## **Reference and administrative information**
**Bankers** Barclays Bank plc 9 High Street Colchester Essex CO1 1DA National Westminster Bank plc 332 High Holborn London WC1V 7PS
Coram Children’s Legal Centre Limited **2**
**Chair’s statement** Year to 31 March 2025
Coram Children’s Legal Centre provides an exceptional combination of legal information, advice, representation, policy and research advancing our goals that children can have A Fair Chance in life and access to justice to realise their rights.
The demand and need for our work continues unabated with a further increase in suspensions and school exclusions and children, young people and families in need of support to navigate the complex issues in their lives with limited access to legal information and all too often without access to legal aid.
The year has been characterised by the continuing recognition of the high quality of the Legal Practice and also the need to manage cash flow in the face of rising costs and limitations of legal aid funding and process. Our thanks go to the many firms working with us in our pro bono legal clinics which has enabled us to sustain and increase support for children and young people in crisis.
We are proud to continue to deliver the Independent Review Mechanism for England on behalf of the Department of Education and to have their support for the Child Law Advice Service which stands on the front line with 1.2 million unique downloads of assured legal information.
In addition, Coram International was again recognised in the Top 10 research reports for UNICEF and this year completed far-reaching multi-country studies in relation to the deinstitutionalisation of children worldwide and development of fostering services, for example.
This real time information informs our contribution to national policy development including submissions and oral evidence to the Children and Wellbeing Bill and appointment as a Core Participant in the COVID Inquiry Module 8 examining the impact of the pandemic measures on children and young people.
We thank all those who make our work possible – staff, volunteers, and supporters including the Paul Hamlyn Foundation, Baker McKenzie, Children in Need, Justice Together Foundation, Oak Foundation and Mission 44 - and we rededicate ourselves to ensuring that every child can have a fair chance in life with access to justice no matter where they live.
HH Judge Celia Dawson Chair
Coram Children’s Legal Centre Limited **3**
**Trustees’ report** Year to 31 March 2025
The Trustees present their statutory report together with the financial statements of Coram Children’s Legal Centre Limited (CCLC) for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out on pages 24 to 28 and comply with the charitable company’s Memorandum and Articles of Association, applicable law and Accounting and Reporting by Charities: Statement of Recommended Practice (the Charities SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).
This report has been prepared in accordance with Part VIII of the Charities Act 2011.
## **Scope of the financial statements**
The annual report and financial statements are in respect to CCLC as a stand-alone charity only.
CCLC is part of the Coram group and its ultimate controlling party, The Thomas Coram Foundation for Children (Coram), Registered Charity No. 312278, consolidates the financial statements of CCLC with its own and those of other group members. Coram is the sole member of CCLC.
## **Objectives and activities**
The objectives of the charity cover a range of charitable activities, which include:
- To promote children’s rights in the UK and internationally, and specifically the implementation of the UN Convention on the Rights of the Child;
- To provide children, their carers and professionals throughout the UK with legal information, advice and assistance on all matters of children’s law and children’s rights;
- To promote research in order to assist policy reform and application of laws relating to children;
- To influence policy on children and campaign for implementation of children’s rights;
- To provide training and education for professionals (in both voluntary and public sectors) in matters relating to the laws affecting children and young people;
- To provide technical expertise and training programmes to states, IGOs, NGOs and UN Agencies;
- To provide easily accessible publications relating to policy, practice and implications of laws impacting children; and
- To maintain current fundraising activities and develop new revenue streams, partnerships and opportunities for growth.
Coram Children’s Legal Centre Limited **4**
**Trustees’ report** Year to 31 March 2025
## **Public benefit**
The Trustees consider that they have complied with the Charities Act 2011 with regard to the guidance on public benefit published by the Charity Commission. The paragraphs below demonstrate the public benefit arising through the charity’s activities.
## **Achievements & Performance**
The year was characterised by the sustained recognition of the quality, reach and relevance of work across advice, legal casework, policy evidence and legal systems design. It was distinctive for appointment as a Core Participant in Module 8 of the Covid Inquiry and significant expansion of the reach of our pro bono partnerships to realise access to Justice for children across family, education, immigration and community care law in the UK and for work with 30 countries worldwide
Achievements were notable in the context of the continued pressure on legal aid contract values as a result of cost of living and the growing levels of need being faced by children and young people in navigating the complex circumstances they face and to achieve the stability, service support and education they need to thrive.
## _**Child Law Advice Service (CLAS)**_
The Child Law Advice Service provides legal advice and information to residents of England on family, child and education law. CLAS is a digital first service with information pages and how to guides accessible via the dedicated website and advisers available to contact via webchat, email or telephone.
Being one of the only free legal advice services in England, we continue to be in demand. This year there were 1,171,000 downloads of our information guides from childlawadvice.org.uk very close to target, measurement of which was affected by GDPR changes to reporting which omits anyone who has not consented to cookies on the site.
We were awarded a further years’ extension to our funding by the Department for Education at the same rate as the previous grant period. This funding is in place until 31[st] March 2026. The funding remained at the same level and therefore did not take into consideration the rises in cost of living but we were able to assist 13,447 people ahead of the target as a result of a blended approach across email as well as telephone advice, and the support of volunteers. We have now partnered with Pro Bono Community in London to seek to extend this further..
Our survey shows an average of 95% of our service users being either very satisfied or satisfied and the real time nature of the service provides essential insight into the challenges being faced by families in relation to education and family law matters.
We supported Coram’s submission to the Covid Inquiry, particularly around the running of the family courts, school attendance, examinations, and SEND and further development content to address existing and emerging needs.
Future sustainability of the service is however critically dependent upon sustained support from the Department for Education and is strongly aligned to the Family First policy agenda.
Coram Children’s Legal Centre Limited **5**
**Trustees’ report** Year to 31 March 2025
## **Achievements & Performance** (continued)
## _**Fostering and Adoption**_
The Independent Review Mechanism (IRM) was established under the Adoption and Children Act 2002 and subsequent regulation coming into existence in 2004 and is now in its 21[st] year of operation. The IRM has been holding independent reviews in adoption applications since 2004 and, since 2009, in fostering applications. By far the greatest number of applications concern Fostering, the number relating to Adoption continues to decrease.
The IRM is responsible to the Secretary of State for Education for reviewing Qualifying Determinations (QDs) to assist the fostering or adoption decision maker (ADM) in reaching a final decision. The Qualifying Determinations (QDs) made by a fostering service provider or an adoption agency cover a number of different areas:
- a person’s suitability to foster or adopt.
- Terms of Approval for foster carers where the fostering service wishes to change them and the foster carer does not agree.
- where people are applying to receive information from adoption records.
The IRM does this by holding independent review panels that thoroughly review the proposed decision, using information provided by all parties and providing a recommendation with reasons to the ADM to assist them in their final decision.
The IRM is delivered under contract to the Department for Education by Coram Children’s Legal Centre (CCLC). The current contract was awarded from April 2024 for 2 years with the possibility of a further year’s extension until March 2027. The contract focuses on efficiency, value for money, sharing learning, reach and profile, the new contract addressed increasing costs and inflation which are also already under discussion for the possible extension.
The IRM is partially funded by the Department for Education, this funding is supplemented by a £2,591 contribution to each case from providers whose decisions are reviewed by the panels, this fee has not been changed since before 2015 placing the service under strain. This contribution is a regulatory requirement with payments based on a sliding scale should an application be withdrawn before the papers are sent out to the IRM panel members; withdrawal is not possible after this point.
The IRM received 121 applications in the year to the end of March 2025.
- 118 fostering, of these 28 were from connected persons
- 3 adoption
- No access to adoption records applications were received
Coram Children’s Legal Centre Limited **6**
**Trustees’ report** Year to 31 March 2025
## **Achievements & Performance** (continued)
## _**Fostering and Adoption** (continued)_
The IRM accepted 118 cases – 115 in relation to fostering and 3 in adoption, of the connected persons applications 18 were following assessments and 10 concerned ongoing suitability. 13 cases, 12 fostering and 1 adoption were withdrawn at some point in the process after formal acceptance, this level was again lower than the 19 of the preceding year. 89 cases were reviewed which was lower than the previous year and below the 120 target in the contract but as the number of applications is outside the control of the IRM this remains a variable factor. There was some unforeseen delay with some reviews due to sudden changes of circumstance or following legal advice in some complex situations additionally there are always cases that are accepted or have review panels in the following reporting year because of the timing of the application
Positive feedback continues to be received from applicants and agencies as illustrated in the comments below though if any concerns are expressed in the feedback received they are reviewed to see what learning there might be and if anything could be done differently:
_“There were prompt responses to queries and we liked the way the zoom meeting was handled from the 'test' to ensure technical difficulties were resolved to the careful chairing”._
_“The whole process was very professional”._
_“Very happy with everyone that we have interacted with, they use a calm, unbiased and professional approach to what is a very emotive subject.”_
_“They were efficient, professional and friendly.”_
The service operates primarily digitally with virtual panels for all the cases, though there is the potential for provision of a face to face panel if required to meet a specific need. This approach enables the IRM to be fully accessible as a national service which has been a positive benefit to both applicants and agencies.
The use of virtual meetings has also enabled increased access and engagement with stakeholders so increasing awareness of the IRM and sharing of current issues and the lessons from the cases it receives which remains a priority for the future.
The IRM staff are all home based as the office space has been given up, a Post Office Box is available for any mail that is received though this is rare as communication is via email and phone. The phone lines are open from 9.30 to 12.30 weekdays operated by the administrative staff though a caseworker is available to take calls during this time.
Coram Children’s Legal Centre Limited **7**
**Trustees’ report** Year to 31 March 2025
## **Achievements & Performance** (continued)
## _**Legal Practice**_
CCLC's Legal Practice operates from two sites: Coram Campus in London and Colchester and is staffed by solicitors, trainee solicitors, paralegals and support staff. It builds on the information and advice services of CCLC by offering specialist advice and in-depth casework and representation across: family law; education law; immigration and asylum law; and community care law.
Each year, we provide robust advice and representation to hundreds of clients and hold public authorities to account for their duties towards children and young people. Clients may be children, young people, parents, carers or relatives but the purpose of our casework is to ensure the rights of children and young people are realised and enforced.
The Legal Practice continued to deliver specialist casework to clients with complex legal problems both in person and remotely, supported by our online-hosted case management system opening over 579 new matters. During the year: we have:
- ensured children in care and care leavers received the local authority support they are entitled to;
- secured refugee status and leave to remain for refugees and migrant children and young people;
- secured appropriate provisions for children with special education needs and disabilities; and
- ensured children’s best interests are served through family law proceedings.
The Legal Practice continues to achieve successful outcomes in the First Tier Tribunal and Upper Tribunal (for education law matters and immigration and asylum law matters), the Family Court and the Administrative Court within the High Court of Justice (in relation to judicial review challenges across all our areas of practice).
The team continued to use legal challenges to bring about systemic change with some important and reported cases during the year This includes a landmark High Court case which opens up the possibility of legal aid being granted in school exclusions appeals where there are substantive grounds of discrimination and an important case where the High Court issued an order mandating the Home Office to provide adequate accommodation to an asylum seeking mother and her severely disabled child.
We successfully tendered for the Legal Aid Agency’s 2024 Standard Civil (Face to Face) Contract in community care, public law, immigration and asylum, family law and education law. This started in September 2024. However, due to capacity for most of the year the education law team continued to operate primarily under a separate specialist Civil Legal Advice (CLA) contract.
Coram Children’s Legal Centre Limited **8**
**Trustees’ report** Year to 31 March 2025
## **Achievements & Performance** (continued)
## **Policy and Practice Change**
Meantime, the Oak Foundation continued to support delivery of legal work to support young people at risk of homelessness complementing the complex casework of our community care team. This evidence fed into Coram’s report: ‘The Door is Still Closed – Why 16 and 17 year old homeless children are missing out on the support they are entitled to’ which was widely covered whilst young ambassadors with lived experience informed policy recommendations.
CCLC has continued to be a leading policy voice on the rights of refugee and migrant children and has continued to co-chair the sector consortium coordinating work on these issues, the Refugee and Migrant Children’s Consortium, and to amplify the voice and impact of our young ambassadors, the Young Citizens.
We contributed to informing the child poverty strategy and fed into the Ministry of Justice’s implementation of the findings of the Review of Civil Legal Aid, and co-ordinated sector-wide interventions on the Children’s Wellbeing and Schools Bill. We continue to chair the Children’s Stakeholder Engagement Group with the Home Office.
Our Head of Policy and Practice Change was the expert advisor to Coram Impact and Evaluation Team’s research into the impact on children of the minimum income requirement which was submitted to the Migration Advisory Committee.
As part of the evolution and tailoring of our services, we built on this expertise and sector recognition to broaden our policy and systems change work across the wider children’s rights agenda. Focus during the year has included briefing on the Children’s Wellbeing and Schools Bill, commentary on rising school exclusions and working with Coram’s Voices in Action team and ambassadors on developing a programme of work on education policy.
During the year Coram was appointed a Core Participant to Module 8 of the Covid Inquiry which focusses on children and young people. The Policy and Practice Change Team led on the coordination and collation of our evidence in advance of hearings in the autumn of 2025.
## _**International impact**_
Coram International provides consultancy services to UNICEF, other UN and multilateral organisations and INGOs to support Governments and other stakeholders across the globe in protecting and promoting children’s rights.
During the financial year 2024/25, the team worked with UNICEF country offices in 20 countries, including: Bangladesh, Bulgaria, Burundi, Cambodia, Indonesia, Jordan, Libya, Maldives, Mauritania, Mongolia, Morocco, North Macedonia, Philippines, Poland, Tanzania, Türkiye, Ukraine, Uruguay, Uzbekistan, and Viet Nam. The team also worked with UNICEF HQ, the UNICEF Office for the Eastern Caribbean Area (UNICEF ECA) and four regional offices, namely UNICEF East Asia and Pacific Regional Office (EAPRO), UNICEF Eastern and Southern Africa Regional Office (ESARO), UNICEF Europe and Central Asia Regional Office (ECARO), and UNICEF Regional Offices for South Asia (ROSA).
Coram Children’s Legal Centre Limited **9**
**Trustees’ report** Year to 31 March 2025
## **Achievements & Performance** (continued)
## _**International programmes** (continued)_
We continue to hold long-term agreements with UNICEF Headquarters in New York as preferred providers for both child protection services and evaluation services, and as technical support for results-based management consultancies with UNICEF EAPRO. This year, the team also became preferred evaluation consultants to the United Nations Office for the Coordination of Humanitarian Affairs (UN OCHA).
Highlights during the year included conducting a meta-synthesis and meta-analysis of evidence on child marriage in South Asia for UNICEF ROSA. The combined meta-synthesis and meta-analysis identified, critically appraised, synthesized and compiled all available evidence on what works to prevent child marriage in the South Asian Region, including in humanitarian and fragile contexts and for minority or extremely vulnerable populations. The report (which can be found here), has been widely disseminated, has been highly regarded by UNICEF and relevant partners, and will be used to facilitate evidence-based decision making to improve the design of future interventions in the South Asia Region.
This year also saw the completion of a multi-country evaluation on national childcare reform initiatives in Bulgaria, Georgia, Moldova, Montenegro, North Macedonia, Serbia, and Tajikistan, with a strong focus deinstitutionalisation (DI), including in particular for children with disabilities and other “difficult to place” children, for UNICEF ECARO. The team completed reports for seven of the countries involved in the evaluation, in addition to a regional evaluation report, which can be found here. The regional report provides a range of recommendations focused on improving childcare and DI reforms, such as: professionalising the social service workforce; expanding and enhancing provision of services; expanding and improving alternative family- and community-based care; increasing financial investments in and resource allocation to social services; and improving digital information management systems.
2024/25 also saw the completion of Coram International’s consultancy with UNICEF Philippines and the Government of the Philippines. The team completed a comprehensive mapping and assessment of the country’s child protection system and produced a critical gaps report analysing the gaps in the system, as well as a stakeholder analysis detailing the stakeholders involved in the child protection system and their roles. Following this, the team worked closely with UNICEF Philippines, the Government of the Philippines, and a Youth Advisory Board (comprised of young people with lived experience of the child protection system), to produce a vision and strategy for improving the child protection system. In addition, regulations on fostering were drafted.
The team also made significant progress on its project to strengthen the foster care system in Türkiye. The project, which has been implemented in partnership with UNICEF Türkiye, the Government of Türkiye, national research partner Tandans Data Science Consulting, and Coram BAAF, has seen the team produce a baseline assessment of the current foster care model in the country, develop a new temporary foster care model, support with the planning of piloting the model in select provinces in Türkiye, develop a monitoring and evaluation framework to assess the new model, and develop comprehensive training packages for social workers and foster carers.
Coram Children’s Legal Centre Limited **10**
**Trustees’ report** Year to 31 March 2025
## **Achievements & Performance** (continued)
## _**International Programmes** (continued)_
Finally, the team put substantial effort into applying for new projects and has managed to secure a significant number of contracts for the next financial year, despite the unprecedented global funding crisis that is impacting the sector.
## **Future Plans**
Coram Children’s Legal Centre works to deliver the key strategic goal to ensure that children can achieve A Fair Chance in education and access to justice. To realise this aim, CCLC will continue to provide open access information and specialist advice across community care, education, family, and immigration law.
There will be a continued focus on ensuring sustainability of these services in the face of the low rates of legal aid, corroded over time by inflation, increase in NI and Living Wage costs and cash flow burden by means of diversification of our income and activities.
We will complete our work under the CLA contract and will enhance our pro bono and direct access face to face representation in education law whilst expanding our family law capacity, and our information resources addressing education exclusion.
Coram International will contribute its expertise to the Coram Institute for children and the goal to be recognised as a research organisation to further advance our reach and impact.
Our thanks go to all our funders and partners for their ongoing support to realising a world in which all children have their rights upheld.
## **Risk management**
The Trustees have identified the major risks to which the charity may be exposed and consider that the systems in place are adequate to mitigate those risks. The Trustees have formalised procedures in place for reviewing risks each year. The key risks that the charity faces, along with the relevant mitigating actions, are:
- The short-term nature of government and grant funding particularly for the Family Legal Support Service hinders planning of service delivery and the sufficiency to meet demand. Mitigating actions include:
- Bidding for new contracts and seeking contract renewal to provide stability for services and building evidence to advocate for the needs of service users;
- Ensuring that at least three months of free reserves are available to cover the costs of an orderly wind down of service provision if funding is not made available at short notice.
Coram Children’s Legal Centre Limited **11**
**Trustees’ report** Year to 31 March 2025
**Risk management** (continued)
- Funding decisions in the Legal Aid Agency and limitations to the scope of Legal Aid leading to the risk of high demand which cannot be met or contracts which may be terminated resulting in reduced income levels as well as low hourly rates and delayed payment. Mitigating actions include:
- Ensuring that our reputation for quality legal advice is maintained through good service provision;
- Limiting exposure to cash flow pressures and diversifying income streams;
- Proactive development of digital programmes and volunteer contribution to seek to address emergent need.
## **Financial review**
## _**Financial overview**_
The statement of financial activities for the year ended 31 March 2025 shows a decrease in income to £4,247,798 (2024 - £4,472,856) and an decrease in expenditure to £4,230,307 (2024 - £4,282,682). The decrease in income is largely due to the decrease in grant funding for the Migrant Children funding as a number of grants came to an end.
The net result for the year was a net increase in funds of £17,491 (2024 - increase of £190,174). Net unrestricted funds of the charity increased by £13,301 (2024 - £75,338) and restricted funds increased by £4,190 (2024 – £114,839). Details of movements in the restricted funds can be found in note 11 to the financial statements.
At the end of the year, total reserves stood at £2,210,292 (2024 - £2,192,801) which included restricted funds of £370,659 (2024 - £366,469) and designated funds of £21,343 (2024 - £130,649) have been set aside for specific projects, details of which are set out in note 11.
Due to the volatility of cash levels because of the timing of contract payment receipts and movements in the work in progress balance, cash reserves are held at the bank rather than invested for the short term. At 31 March 2025 cash stood at £925,634 (2024 - £747,602).
## _**Reserves policy**_
CCLC aims to hold a reserve of six months budgeted expenditure as its general reserve. This will:
- Allow continued operation in the event of a loss of a major source of funding while a new source of income is secured or while costs are cut in a considered manner;
- Bridge cash flow challenges resulting from slow payment or bad debt;
- Provide a buffer in the event of making an operational loss in a given financial year (this use should normally be exceptional rather than planned); and
- Allow investment in specific projects which will increase our operational effectiveness and/or sustainability.
Coram Children’s Legal Centre Limited **12**
**Trustees’ report** Year to 31 March 2025
## **Financial review** (continued)
## _**Reserves policy** (continued)_
As 31 March 2025 the general reserves of the charity were £1,818,290 (2024 - £1,695,683) compared to a target of £2,376,924.
In conjunction with Coram, as sole member, the charity has plans to increase reserves to a target level of six months operating costs, which should be achieved within the next two to five year years. This will be achieved through a combination of enhanced operating effectiveness, shared services and diversified income.
This policy is reviewed annually alongside the production of the annual accounts in order to:
- Ensure that the reserves held are equal to or greater than the minimum level identified;
- Check that the assumptions underlying the policy are still valid and the minimum amount is still sufficient for its purpose; and
- Agree any action, which may be required to ensure adequate reserves are maintained.
## **Governance, structure and management**
Coram Children’s Legal Centre Limited is a company limited by guarantee, Company Registration Number 01520787 (England and Wales). In the event of the company being wound up, the company members are required to contribute an amount not exceeding £1.
It is also a registered charity, Charity Registration Number 281222.
On 1 September 2011 the Children’s Legal Centre amalgamated with The Thomas Coram Foundation for Children, a registered charity (Charity Registration Number 312278), known as Coram. From this date Coram became the sole member of the Children’s Legal Centre and the Children’s Legal Centre became a direct subsidiary of Coram. The company’s name from this date changed to Coram Children’s Legal Centre Limited (CCLC).
## _**Key management personnel**_
Key management personnel are defined as the Trustees, Group Chief Executive and two members of the senior management team as follows:
Rosalyn Akar Grams Managing Director of Legal Practice and Children’s Rights Carolyn Hamilton Director of International Programmes and Research
The remuneration of key management personnel is based on an internal assessment of the scope of the individual role and (within the Legal Practice) an individual’s performance against specific targets. Internal benchmarking is conducted to ensure that remuneration levels within the Coram Group are consistent for the level of responsibilities. Remuneration is agreed by the Coram Group Directors consisting of the Chief Executive, Chief Finance Officer and the Director of People and Compliance.
Coram Children’s Legal Centre Limited **13**
**Trustees’ report** Year to 31 March 2025
**Governance, structure and management** (continued)
## _**Recruitment and appointment of Trustees**_
As set out in the Articles of Association, the Chair of the Trustees is appointed by Coram after consultation with the Board.
All candidates for appointment as Trustees are first nominated by the Nominations and Governance Committee. The appointment (or reappointment) of any person nominated by the Nominations and Governance Committee as a Trustee shall require the approval of the Coram Board prior to that of the CCLC Board.
Trustees are also directors for the purposes of company law. The Trustees who served during the period and up to the date on which this report was approved were as follows:
|**Trustee**|**Appointed/Resigned**|
|---|---|
|Celia Dawson (Chair)||
|Jamie Burton||
|Danielle Lewis||
|Jonathan Portes||
|Kerry Smith|Resigned 17 September 2024|
|Carol Storer|Resigned 3 December 2024|
|Douglas Taylor|Appointed 19 June 2024|
## _**Trustee induction and training**_
The Trustees maintain a good working knowledge of charity and company law and regularly review their breath of skills and organisational development needs. New Trustees are given copies of the Memorandum and Articles of Association and a copy of the charity’s financial procedures and policies document and also undergo formal induction.
## _**Organisation**_
The charity has five main departments:
1. the Legal Practice Unit, based in London, Colchester and Leeds, offers legal advice, casework and representation on family, education, community care and immigration and asylum matters;
2. The Migrant Children’s Programme provides advice and resources for children, young people, families and professionals on issues faced by migrant, refugee and asylum seeking children and young people.
3. Our National Programmes encompass contracted national services featuring information and digital advice provided by the Child Law Advice Service (now Legal Family Support Service), and the Independent Review Mechanism for adoption and fostering.
4. The Policy and Practice development team leads on the application of lived experience, advice data, case work and expertise to inform policy practice development in legal pathways and children’s services delivery in the UK
5. The International Programmes and Research team (known as Coram International) provides socio-legal consultancy worldwide
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**Trustees’ report** Year to 31 March 2025
## **Governance, structure and management** (continued)
## _**Equality, Diversity and Inclusion (EDI)**_
We realise that being an organisation that is equal, diverse and inclusive is something to constantly work towards. The commitment to diversity was a strong characteristic in the results of the Investors in people reaccreditation, which was awarded at Gold Award standard in 2023, recognising the high level of engagement of staff with strategy and the organisational values, and its leadership. EDI remains a key priority in our development.
## _**Related parties**_
As stated above, with effect from 1 September 2011, Coram became the sole member of Coram Children’s Legal Centre Limited which consequently became a direct subsidiary of Coram. The charity does not have any other governance relationships with related parties and other charities and organisations with which it co-operates in pursuit of its charitable objectives.
## **Fundraising**
Coram Children’s Legal Centre is part of the Coram charitable group, and fundraising activities are undertaken and assured by the central fundraising department. As the parent charity, Coram is registered with the Fundraising Regulator and adheres to the Fundraising Code of Practice. Our Privacy Policy can be found on our website at www.coram.org.uk/privacy. There were no complaints made to Coram Children’s Legal Centre in the year. If you have any comments or concern, please contact fundraising@coram.org.uk.
## **Investment powers and policy**
The Memorandum of Association authorises the Trustees to make and hold investments using the general funds of the charity. The Trustees have the power to invest in any way that they see fit.
## **Statement of Trustees’ responsibilities**
The Trustees (who are also directors of Coram Children’s Legal Centre Limited for the purposes of company law) are responsible for preparing the Trustees’ report and 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 of the income and expenditure of the charitable company 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 of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the United Kingdom and Republic of Ireland (FRS 102);
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**Trustees’ report** Year to 31 March 2025
**Governance, structure and management** (continued)
## _**Statement of Trustees’ responsibilities** (continued)_
- make judgements and estimates that are reasonable and prudent;
- state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping proper 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. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Each of the Trustees confirms that:
- so far as the Trustee is aware, there is no relevant audit information of which the charitable company’s auditor is unaware; and
- the Trustee has taken all the steps that he/she ought to have taken as a Trustee in order to make himself/herself aware of any relevant audit information and to establish that the charitable company’s auditor is aware of that information.
This confirmation is given and should be interpreted in accordance with the provisions of s418 of the Companies Act 2006.
The Trustees are responsible for the maintenance and integrity of 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.
Approved and signed on behalf of the Board of Trustees
HH Judge Celia Dawson Chair
Date: 30[th] September 2025
Coram Children’s Legal Centre Limited **16**
**Independent auditor’s report** 31 March 2025
## **Independent auditor’s report to the member of Coram Children’s Legal Centre Limited**
## **Opinion**
We have audited the financial statements of Coram Children’s Legal Centre Limited (the ‘charitable company’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows, the principal accounting policies and the notes to the financial statements. 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).
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 income and expenditure for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- 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 the charitable company’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.
Coram Children’s Legal Centre Limited **17**
**Independent auditor’s report** 31 March 2025
## **Other information**
The other information comprises the information included in the Annual Report and Financial Statements, other than the financial statements and our auditor’s report thereon. The Trustees are responsible for the other information contained within the Annual Report and Financial Statements. 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’ report, which is also the directors’ report for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Trustees’ report, which is also the directors’ report for the purposes of company law, 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’ 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 Trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the Trustees’ report and from the requirement to prepare a strategic report.
Coram Children’s Legal Centre Limited **18**
**Independent auditor’s report** 31 March 2025
## **Responsibilities of Trustees**
As explained more fully in the statement of Trustees’ responsibilities contained within the Trustees’ 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 is detailed below.
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
- the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
- we obtained an understanding of the legal and regulatory frameworks that are applicable to the charitable company and determined that the most significant frameworks which are directly relevant to specific assertions in the financial statements are those that relate to the reporting framework (Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)), Charities Act 2011, the Companies Act 2006, and those that relate to safeguarding;
- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
Coram Children’s Legal Centre Limited **19**
**Independent auditor’s report** 31 March 2025
## **Auditor’s responsibilities for the audit of the financial statements** (continued)
We assessed the susceptibility of the charitable company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
- making enquiries of key management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we:
- performed analytical procedures to identify any unusual or unexpected relationships;
- reviewed journal entries to identify unusual transactions;
- tested the authorisation of expenditure, ensuring expenditure was approved in line with the charitable company’s financial procedures;
- assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and
- investigated the rationale behind significant or unusual transactions, if any.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures, which included, but were not limited to:
- agreeing financial statement disclosures to underlying supporting documentation;
- reviewing the minutes of meetings of those charged with governance; and
- enquiring of management as to actual and potential litigation and claims.
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the Trustees and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities is available on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Coram Children’s Legal Centre Limited **20**
**Independent auditor’s report** 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, fordaa our audit work, for this report, or for the opinions we have formed.
Gumayel Miah (Senior Statutory Auditor) For and on behalf of Buzzacott Audit LLP, Statutory Auditor 130 Wood Street London EC2V 6DL
Date: 16 October 2025
Coram Children’s Legal Centre Limited **21**
## **Statement of financial activities** Year to 31 March 2025 **(incorporating the income and expenditure account)**
|Notes|Unrestric
-ted
funds
£|Restricted
funds
£|**Total**
**funds**
**2025**
**£**|Total
funds
2024
£|
|---|---|---|---|---|
|**Income from:**
Donations
Charitable activities
. Promoting and advancing children’s rights
..Legal Services
1
..Migrant Children’s Programme
2
..International
3
..Independent Review Mechanism
4
Other
. Other sources
**Total income**
**Expenditure on:**
Raising funds
5
Charitable activities
. Promoting and advancing children’s rights
5
**Total expenditure**
**Net income and net movement in funds**
6
**Reconciliation of funds:**
Funds brought forward at 1 April 2024
**Funds carried forward at 31 March 2025**|12,625
1,478,922
14,580
982,216
560,951
25,326|—
1,065,589
107,589
—
—
—|**12,625**
**2,544,511**
**122,169**
**982,216**
**560,951**
**25,326**|9,026
2,414,546
322,387
1,077,975
625,353
23,569|
||3,074,620|1,173,178|**4,247,798**|4,472,856|
||60,149
3,001,170|—
1,168,988|**60,149**
**4,170,158**|55,499
4,227,183|
||3,061,319|1,168,988|**4,230,307**|4,282,682|
||13,301
1,826,332|4,190
366,469|**17,491**
**2,192,801**|190,174
2,002,627|
||1,839,633|370,659|**2,210,292**|2,192,801|
All of the charity’s activities derived from continuing operations during the above two financial periods.
The charity has no recognised gains and losses other than those shown above and therefore no separate statement of total recognised gains and losses has been presented.
A full comparative statement of financial activities is included in the appendix to these financial statements.
Coram Children’s Legal Centre Limited **22**
**Balance sheet** 31 March 2025
|Notes|
**2025**
**£**|
**2025**
**£**|2024
£|
2024
£|
|---|---|---|---|---|
|**Fixed assets**
Tangible fixed assets
8
**Current assets**
Debtors
9
Cash at bank and in hand
**Liabilities**
Creditors: amounts falling due
within one year
10
**Net current assets**
**Total net assets**
**The funds of the charity**
Unrestricted funds
11
. General funds
. Designated funds
Restricted funds
11
12|
**1,809,955**
**925,634**|
**—**
**2,210,292**|1,890,104
747,602|—
2,192,801|
||**2,735,589**
**(525,297)**||2,637,706
(444,905)||
||
||||
|||
**2,210,292**||2,192,801|
|||
**1,818,289**
**21,344**||1,695,683
130,649|
|||**1,839,633**
**370,659**
||1,826,332
366,469|
|||**2,210,292**||2,192,801|
Approved by the Board of Trustees of Coram Children’s Legal Centre Limited, Company Registration Number 01520787 (England and Wales), and signed on their behalf by:
HH Judge Celia Dawson Chair
Date: 30[th] September 2025
Coram Children’s Legal Centre Limited **23**
## **Statement of cash flows** Year to 31 March 2025
|Notes|
**2025**
**£**|2024
£|
|---|---|---|
|**Cash flows from operating activities:**
Net cash provided by operating activities
A
**Change in cash and cash equivalents in the year**
**Cash and cash equivalents at 1 April 2024**
B
**Cash and cash equivalents at 31 March 2025**
B|
**178,032**|173,869|
||
**178,032**
**747,602**
|173,869
573,733|
||
**925,634**|747,602|
## **Notes to the statement of cash flows for the year to 31 March 2025.**
## **A Reconciliation of net income to net cash flow from operating activities**
||**2025**
**£**|2024
£|
|---|---|---|
|**Net income (as per the statement of financial activities)**
**Adjustments for:**
Decrease / (Increase) in debtors
Increase in creditors
**Net cashprovided by operating activities**|**17,491**
**80,149**
**80,392**|190,174
(26,257)
9,952|
||**178,032**|173,869|
## **B Analysis of cash and cash equivalents**
|**Analysis of cash and cash equivalents**|||
|---|---|---|
||**2025**
**£**|2024
£|
|**Total cash and cash equivalents:**Cash at bank and in hand|**925,634**|747,602|
## **C Analysis of changes in net debt**
|**Analysis of changes in net debt**|||||
|---|---|---|---|---|
||At 1 April
2024
£|
Cash flows
£|
Other non-
cash
changes
£|
**At 31**
**March 2025**
**£**|
|**Total cash and cash equivalents:**Cash at
bank and in hand|747,602|
178,032|
—|
**925,634**|
Coram Children’s Legal Centre Limited **24**
**Principal accounting policies** 31 March 2025
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are laid out below.
## **Basis of preparation**
These financial statements have been prepared for the year to 31 March 2025 with comparative information provided in respect to the year 31 March 2024.
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 accounting policies below or the notes to these financial statements.
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006 and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
The financial statements are presented in sterling and are rounded to the nearest pound.
## **Critical accounting estimates and areas of judgement**
Preparation of the financial statements requires the Trustees to make significant judgements and estimates. The key items in the financial statements where these judgements and estimates have been made include:
- assessing the recoverability of work in progress;
- determining any consequent provision needed against work-in-progress and related debtors; and
- estimating future income and expenditure flows for the purposes of assessing going concern (see below).
## **Assessment of going concern**
The Trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The Trustees have made this assessment in respect to a period of one year from the date of approval of these financial statements.
The Trustees of the charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The Trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due.
Coram Children’s Legal Centre Limited **25**
**Principal accounting policies** 31 March 2025
## **Basis of consolidation**
Coram Children’s Legal Centre Limited is part of a larger group and its ultimate controlling party, Coram, consolidates the financial statements of Coram Children’s Legal Centre Limited with its own and those of the other group members.
## **Income recognition**
Income is recognised in the period in which the charity has entitlement to the income and the amount can be measured reliably and it is probable that the income will be received. Income is deferred only when the charity has to fulfil conditions before becoming entitled to it or where the donor or funder has specified that the income is to be expended in a future accounting period.
Income comprises donations, grants, fee and contractual income, income from publications and other sundry income.
Grants and donations are recognised when the charity has confirmation of both the amount and settlement date. In the event of donations and grants pledged but not received, the amount is accrued for where the receipt is considered probable. In the event that a donation or grant is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.
Fee and contract income represents the amounts receivable for the services provided to clients, excluding value added tax, under contractual obligations, which are performed gradually over time. Incomplete contracts at the balance sheet date are accounted for by reference to the fair value of the work performed and amounts due but not received at the balance sheet date are described in the financial statements as contractual income debtors.
Income from publications, income from services in respect to the independent review mechanism and other sundry income is recognised to the extent that it is probable that the economic benefits will flow to the charity and the revenue can be measured reliably. It is measured at fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
## **Volunteers and donated services and facilities**
The value of services provided by volunteers is not incorporated into these financial statements.
Where services are provided to the charity as a donation that would normally be purchased from suppliers, this contribution is included in the financial statements as both income and expenditure at its estimated fair value based on the value of the contribution to the charity. There were no such donations during the year.
Coram Children’s Legal Centre Limited **26**
**Principal accounting policies** 31 March 2025
## **Expenditure recognition**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. Expenditure comprises direct costs and support costs. All expenses, including support costs, are allocated or apportioned to the applicable expenditure headings. The classification between activities is as follows:
- Expenditure on raising funds includes all expenditure associated with generating voluntary income for the charity.
- Expenditure on charitable activities includes all costs associated with furthering the charitable purposes of the charity through the provision of its charitable activities. Such costs include direct and indirect expenditure of delivering research projects, delivering an increasing number of programme activities and running events and conferences.
All expenditure is stated inclusive of irrecoverable VAT.
## **Allocation of support and governance costs**
Support costs represent indirect charitable expenditure. In order to carry out the primary purposes of the charity it is necessary to provide support in the form of personnel development, financial procedures, provision of office services and equipment and a suitable working environment.
Governance costs comprise the costs involving the public accountability of the charity (including audit costs) and costs in respect to its compliance with regulation and good practice.
Support costs and governance costs are apportioned using percentages based on the direct expenditure incurred on the activities of the charity.
## **Operating leases**
Rental charges are charged on a straight line basis over the term of the lease.
## **Tangible fixed assets and depreciation**
All assets costing more than £2,500 and with an expected useful life exceeding one year are capitalised. Items over £2,500 are capitalised and stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the assets, less their estimated residual value, over their expected useful lives on the following bases:
Short leasehold improvements over period of lease Furniture and equipment 25% on cost
Coram Children’s Legal Centre Limited **27**
**Principal accounting policies** 31 March 2025
## **Debtors**
Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material.
## **Cash at bank and in hand**
Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short-term deposits. Cash placed on deposit for more than one year is disclosed as a fixed asset investment.
## **Creditors and provisions**
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.
## **Fund accounting**
Restricted funds are to be used for specified purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs.
Unrestricted funds are donations and other income received or generated for the objects of the charity without further specified purpose and are available as general funds.
Designated funds comprise monies set aside out of unrestricted general funds for specific future purposes or projects.
## **Foreign currencies**
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the net movement in funds.
## **Pension contributions**
Contributions to employees’ personal pension plans and defined contribution pension schemes are charged to the statement of financial activities when they are payable to the plan or scheme. The charity has no liability beyond making its contributions and paying across the deductions for the employees’ contributions.
Coram Children’s Legal Centre Limited **28**
**Notes to the financial statements** Year to 31 March 2025
## **1 Income from Legal Services (Legal practice unit and Legal family support services)**
|||Unrestricted
Funds
£|Restricted
Funds
£|**Total**
**Funds**
**2025**
**£**|Total
Funds
2024
£|
|---|---|---|---|---|---|
|Central England Law centre
Paul Hamlyn Foundation
Refugee Legal Support
BBC Children in Need
Legal Education Foundation
Justice First Fellowship
We Belong
Prism Funds - LPU
London Legal Support Trust
Stewarts Foundation
Access to Justice Foundation
Strategic Legal Funds
Mission 44
OAK Foundation
TFL Immigration
Porticus Grant
Allen & Overy
Linklaters LLP
Civic Power Fund
Justice Together Initiative
Supporting Social Justice
Solicitors fund
Legal Services Commission
Department for Education
Private fees
Training income|Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Fee Income
Fee Income
Fee Income|—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
1,451,296
—
27,626
—|79,113
75,000
32,000
—
47,000
47,861
—
—
—
100,000
12,469
96,120
86,472
28,399
—
15,000
40,852
1,000
69,445
4,000
—
330,858
—
—|**79,113**
**75,000**
**32,000**
**—**
**47,000**
**47,861**
**—**
**—**
**—**
**100,000**
**12,469**
**96,120**
**86,472**
**28,399**
**—**
**15,000**
**40,852**
**1,000**
**69,445**
**4,000**
**1,451,296**
**330,858**
**27,626**
**—**|102,503
75,000
40,000
33,000
48,000
37,190
15,000
10,000
25,000
100,000
4,043
57,909
57,479
47,900
55,000
—
—
—
—
—
1,376,417
307,861
19,197
3,047|
|||1,478,922|1,065,589|**2,544,511**|2,414,546|
## **2 Income from Policy and Practice Change**
|||Unrestricted
Funds
£|Restricted
Funds
£|**Total**
**Funds**
**2025**
**£**|Total
Funds
2024
£|
|---|---|---|---|---|---|
|Esmée Fairbairn Foundation
Justice Together Initiative
Justice Together Initiative (Paul
Hamlyn Foundation)
Grants (Where funding does not
exceed £40,000 in earlier year)
Fee Income
Training Income|Grant Income
Grant Income
Grant Income
Grant Income
Fee Income|—
—
—
10,000
—
4,580|—
13,889
20,000
73,700
—
—|**—**
**13,889**
**20,000**
**83,700**
**—**
**4,580**|50,000
83,333
47,000
116,054
20,000
6,000|
|||14,580|107,589|**122,169**|322,387|
Coram Children’s Legal Centre Limited **29**
**Notes to the financial statements** Year to 31 March 2025
## **3 International income**
|||Unrestricted
Funds
£|
Restricted
Funds
£|**Total**
**Funds**
**2025**
**£**|Total
Funds
2024
£|
|---|---|---|---|---|---|
|UNICEF
Other|Fee Income
Fee Income|952,606
29,610|
—
—|**952,606**
**29,610**|1,070,352
7,623|
|||982,216|
—|**982,216**|1,077,975|
## **4 Income from Independent Review Mechanism**
|||**Unrestricted**
**Funds**
**£**|
**Restricted**
**Funds**
**£**|
**Total**
**Funds**
**2025**
**£**|Total
Funds
2024
£|
|---|---|---|---|---|---|
|Department for Education
Others|Fee Income
Fee Income|**318,443**
**242,508**|
**— **
**— **|
**318,443**
**242,508**|340,889
284,464|
|||**560,951**|
**— **|
**560,951**|625,353|
Income from the Independent Review Mechanism comprises income receivable by the charity, as a sub-contractor, from the charity’s parent undertaking, Coram. The income relates to the provision of an independent review by the charity, on behalf of Coram, of decisions made by Local Authorities when refusing applications from prospective adopters of children to adopt. The service is provided in accordance with a contract between Coram and the Secretary of State for Education under the Adoption and Children Act 2002.
Coram Children’s Legal Centre Limited **30**
**Notes to the financial statements** Year to 31 March 2025
## **5 Expenditure**
|**Expenditure**||||||||
|---|---|---|---|---|---|---|---|
||Basis of
allocation|
Legal
services
£|
Policy
and
Practice
Change
£|
International
£|
Independent
Review
Mechanism
£|
**Total**
**2025**
**£**|Total
2024
£|
|Raising funds
Support cost allocation
**Costs directly allocated**
**to activities**
. Salaries and other
staff costs
. Consultants and
direct legal costs
. Other direct costs
. Books, postage and
stationery
. Travel and
subsistence
. Bad debts
. Foreign exchange
losses (gains)
**Support costs**
**allocated to activities**
. Salaries and other
staff costs
. Consultancy and
professional fees
. Insurance
. Premises
. Travel and Subsistence
. Office and other costs
. Auditor’s remuneration|Direct
% to
Fundraising
t
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Staff numbers
Staff numbers
Staff numbers
Staff numbers
Staff numbers
Staff numbers
Staff numbers
|
35,412
5,136|
17,868
1,733|
—
—|
—
—|
**53,280**
**6,869**|49,514
5,985|
|||40,548|
19,601|
—|
—|
**60,149**|55,499|
|||
1,542,603
91,622
283,359
560
11,772
9,493
—|
143,370
1,299
6,291
—
1,395
—
—|
581,523
248,403
62,533
—
723
—
9,112|
346,860
122,335
10,264
—
1,015
—
—|**2,614,356**
**463,659**
**362,447**
**560**
**14,904**
**9,493**
**9,112**|2,572,617
606,529
345,862
75
5,976
25,168
33,421|
|||1,939,409
139,217
144,304
15,813
125,701
680
23,589
23,728|
152,355
10,576
23,733
3,679
10,007
—
—
3,286|
902,294
5,403
39,967
8,537
40,207
—
89
3,286|
480,474
—
60,389
6,495
3,278
—
375
3,287|**3,474,532**
**155,196**
**268,393**
**34,524**
**179,193**
**680**
**24,053**
**33,587**|3,589,648
128,635
252,108
33,496
195,515
—
6,198
21,583|
|||2,412,441|
203,636|
999,783|
554,298|**4,170,158**|4,227,183|
All of the above expenditure is in connection with promoting and advancing children’s rights.
Coram Children’s Legal Centre Limited **31**
**Notes to the financial statements** Year to 31 March 2025
## **6 Net income and net movement in funds**
This is stated after charging:
|Staff costs (note 7)
Auditor’s remuneration
. Statutory audit
. Solicitors accounts rules
. Other services
Operatinglease rentals|**Total**
**2025**
**£**|Total
2024
£|
|---|---|---|
||**2,769,552**
**19,233**
**9,075**
**5,280**
**67,941**|2,699,832
7,775
8,250
4,800
87,600|
## **7 Staff costs**
|**Staff costs**|||
|---|---|---|
||**Total**
**2025**
**£**|Total
2024
£|
|Wages and salaries
Social security costs
Pension costs|**2,436,520**
**248,550**
**84,482**|2,398,601
229,135
72,096|
||**2,769,552**|2,699,832|
The average number of employees during the year was as follows:
||**2025**
**Number**|2024
Number|
|---|---|---|
|Direct charitable work
Administrative work|**81**
**7**|83
6|
||**88**|89|
The number of employees whose remuneration was £60,000 per annum or more (excluding employer’s pension contributions but including taxable benefits) during the period was as follows:
||**2025**
**number**|2024
number|
|---|---|---|
|£60,001 - £70,000
£70,001 - £80,000
£80,001 - £90,000|**1**
**1**
**1**|1
—
1|
Employer pension contributions totalling £5,357 (2024 – £2,556) were made in respect to the above employees during the year.
Coram Children’s Legal Centre Limited **32**
**Notes to the financial statements** Year to 31 March 2025
- **7 Staff costs** (continued)
Key management personnel are defined as the Trustees, the Group Chief Executive and two members of the Senior Management Team. The remuneration of key management personnel is based on an internal assessment of the scope of the individual role and an individual’s performance within that role. Internal benchmarking is conducted to ensure that remuneration levels within the Coram Group are consistent for the level of responsibilities. Remuneration is agreed by the Coram Group Senior Management Team consisting of the Chief Executive, Chief Finance Officer and the Director of Operations.
The total remuneration of the key management personnel of the charity (including taxable benefits and employer’s pension and national insurance contributions) was £181,269 (2024 - £168,725).
No Trustee received any remuneration during the year (2024 - £nil). No Trustee (2024 - £nil) was reimbursed for travel expenses.
## **8 Tangible fixed assets**
|**Tangible fixed assets**||||
|---|---|---|---|
|**Cost**
At 1 April 2024 and at 31 March 2025
**Depreciation**
At 1 April 2024 and At 31 March 2025
**Net book values**
At 31 March 2025
At 31 March 2024|Short
leasehold
improvements
£|Furniture
and
equipment
£|**Total**
**£**|
||28,289|6,340|**34,629**|
||28,289|6,340|**34,629**|
||**—**|**—**|**—**|
||—|—|—|
## **9 Debtors**
|**Debtors**|||
|---|---|---|
|Grant, fee and contract income debtors
Work in progress
Prepayments and accrued income
Amounts due from parent undertaking
Amount due from fellow subsidiaries|**2025**
**£**
**479,091**
**1,134,332**
**189,824**
**6,708**
**—**
**1,809,955**|2024
£|
|||441,415
1,220,009
226,041
—
2,639|
|||1,890,104|
Coram Children’s Legal Centre Limited **33**
**Notes to the financial statements** Year to 31 March 2025
## **10 Creditors: amounts falling due within one year**
|**Creditors: amounts falling due within one year**|||
|---|---|---|
||**2025**
**£**|2024
£|
|Expense creditors
Amounts due to parent undertaking
Social security and other taxes
Sundry creditors and accruals|**69,569**
**—**
**130,348**
**325,380**|82,566
143,129
171,577
47,633|
||**525,297**|444,905|
## **11 Movements in funds**
|**Movements in funds**||||||
|---|---|---|---|---|---|
||At 31
March
2024
£|Income
£|Expenditure
£|Transfers
£|**At 31**
**March**
**2025**
**£**|
|**Restricted funds**
Legal Service Support
Migrant children’s project
**Total restricted funds**
**Unrestricted funds**
General funds
Designated funds
. Legal practice unit
. Migrant children’s project
. Legal Family Support Service
**Total designated funds**
**Total unrestricted funds**
**Total funds**|**213,494**
**152,975**|**1,065,589**
**107,589**|**(1,068,188)**
**(100,800)**|**—**
**—**|**210,895**
**159,764**|
||**366,469**|**1,173,178**|**(1,168,988)**|**—**|**370,659**|
||**1,695,683**|**3,074,620**|**(3,061,319)**|**109,305**|**1,818,289**|
||**16,344**
**109,305**
**5,000**|**—**
**—**
**—**|**—**
**—**
**—**|**—**
**(109,305)**
**—**|**16,344**
**—**
**5,000**|
||**130,649**|**—**|**—**|**(109,305)**|**21,344**|
|||||||
||**1,826,332**|**3,074,620**|**(3,061,319)**|**—**|**1,839,633**|
||**2,192,801**|**4,247,798**|**(4,230,307)**|**—**|**2,210,292**|
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trusts to be applied for specific purposes:
**Legal Service Support** represents grants received for the Legal Practice Unit.
**Migrant Children’s Project** represents various grants for publication and research on the project.
Designated Funds for the Legal Practice Unit and the Legal Family Support Service have been designated by the trustees for the purpose of developing these services and are expected to be spent within the next three to five years.
Coram Children’s Legal Centre Limited **34**
**Notes to the financial statements** Year to 31 March 2025
## **12 Analysis of net assets between funds**
||Unrestricted
funds
£
1,839,633|Restricted
funds
£|**Total**
**funds**
**£**
**2,210,292**|
|---|---|---|---|
|Net current assets||370,659||
## **13 Operating lease commitments**
At 31 March 2025, the charity had commitments in respect to total minimum lease payments payable under operating leases as follows:
||Land and|buildings|
|---|---|---|
||**2025**
**£**|2024
£|
|**Payable within:**
Less than one year
One - Two Years|**21,000**
**43,909**|47,775
—|
||**64,909**|47,775|
## **14 Related party transactions**
The financial statements do not include disclosure of transactions between the charity and Coram. As a 100% controlled subsidiary undertaking, Coram Children’s Legal Centre Limited is exempt from the requirement to disclose such transactions under Financial Reporting Standard 102 Section 33.
Other than as disclosed above (and within note 7) there were no other related party transactions during the period of report (2024: no other transactions).
## **15 Ultimate parent undertaking**
The Thomas Coram Foundation for Children (Coram), a registered charity (Charity Registration Number 312278) is the sole member and ultimate parent undertaking of Coram Children’s Legal Centre Limited.
The charity is constituted as a company limited by guarantee. In the event of the charity being wound up the member is required to contribute an amount not exceeding £1.
## **16 Funds held as custodian**
At 31 March 2025, the charity held funds on behalf of clients of £180,259 (2024: £190,282).
## **17 Taxation**
Coram Children’s Legal Centre Limited is a registered charity and, therefore, is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.
Coram Children’s Legal Centre Limited **35**
## **Appendix:**
**Comparative statement of financial activities** Year to 31 March 2024
|Notes
**Income from:**
Donations
Charitable activities
. Promoting and advancing children’s rights
..Legal Services
1
..Migrant Children’s Programme
2
..International
3
..Independent Review Mechanism
4
Other
. Other sources
Total income
**Expenditure on:**
Raising funds
5
Charitable activities
. Promoting and advancing children’s rights
5
Total expenditure
**Net income and net movement in funds**
6
**Reconciliation of funds:**
Funds brought forward at 1 April 2023
**Funds carried forward at 31 March 2024**|Unrestric
-ted
funds
£|Restricted
funds
£|Total
funds
2024
£|
|---|---|---|---|
||9,026
1,594,368
46,000
1,077,975
625,353
23,569|—
820,178
276,387
—
—
—|9,026
2,414,546
322,387
1,077,975
625,353
23,569|
||3,376,291|1,096,565|4,472,856|
||55,499
3,245,457|—
981,726|55,499
4,227,183|
||3,300,956|981,726|4,282,682|
||75,335
1,750,997|114,839
251,630|190,174
2,002,627|
||1,826,332|366,469|2,192,801|
Coram Children’s Legal Centre Limited **36**
**Appendix: Comparative notes to the financial statements** Year to 31 March 2024
## **1 Legal Services (Legal practice unit and Legal family support services)**
|Central England Law centre
Paul Hamlyn Foundation
Refugee Legal Support
BBC Children in Need
Legal Education Foundation Justice
First Fellowship
We Belong
Prism Funds - LPU
London Legal Support Trust
Stewarts Foundation
Access to Justice Foundation
Strategic Legal Funds
Mission 44
OAK Foundation
TFL Immigration
Porticus Grant
Legal Services Commission
Department for Education
Private fees
Training income||Unrestricted
Funds
£|Restricted
Funds
£|Total
Funds
2024
£|
|---|---|---|---|---|
||Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Fee Income
Fee Income
Fee Income|—
—
—
—
—
—
—
10,000
25,000
—
—
—
—
—
—
1,376,417
160,707
19,197
3,047|102,503
75,000
40,000
33,000
48,000
37,190
15,000
—
—
100,000
4,043
57,909
57,479
47,900
55,000
—
147,154
—
—|102,503
75,000
40,000
33,000
48,000
37,190
15,000
10,000
25,000
100,000
4,043
57,909
57,479
47,900
55,000
1,376,417
307,861
19,197
3,047|
|||1,594,368|820,178|2,414,546|
Income from charitable activities, set out above and in note 2 below, have been reclassified to new subheadings in the current year, to better reflect the activities of the charity. The 2024 comparatives have been reallocated to the new subheadings.
## **2 Migrant Children’s Programme**
|||Unrestricted
Funds
£|
Restricted
Funds
£|Total
Funds
2024
£|
|---|---|---|---|---|
|Home office
Legal Education Foundation
Esmée Fairbairn Foundation
Justice Together Initiative
Justice Together Initiative (Paul
Hamlyn Foundation)
Grants (Where funding does not
exceed £40,000 in earlier year)
Fee Income
Training Income|Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Grant Income
Fee Income|—
—
—
—
—
20,000
20,000
6,000|
—
—
50,000
83,333
47,000
96,054
—
—|—
—
50,000
83,333
47,000
116,054
20,000
6,000|
|||46,000|
276,387|322,387|
Coram Children’s Legal Centre Limited **37**
## **Appendix: Comparative notes to the financial statements** Year to 31 March 2024
## 5 **Expenditure**
||Basis of
allocation|
Legal
services
£|
Publications
and
research
£
24,914
2,418
27,332
248,518
62,752
12,676
—
1,082
—
—|
International
£
—
—
—
547,802
357,900
78,162
75
228
—
33,421
1,017,588
10,275
36,154
8,191
39,684
256
2,095
1,114,243|
Independent
Review
Mechanism
£|
Total
2024
£|
|---|---|---|---|---|---|---|
|Raising funds
Support cost allocation
Costs directly allocated to
activities
. Salaries and other
staff costs
. Consultants and
direct legal costs
. Other direct costs
. Books, postage and
stationery
. Travel and
subsistence
. Bad debts
. Foreign exchange
losses (gains)
Support costs allocated to
activities
. Salaries and other
staff costs
. Consultancy and
professional fees
. Insurance
. Premises
. Office and other costs
. Audit fees|Direct
% to Fundraising
cost
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Staff numbers
Staff numbers
Staff numbers
Staff numbers
Staff numbers
Staff numbers|
24,600
3,567|||
—
—|
49,514
5,985|
|||28,167|||
—|
55,499|
|||
1,432,791
57,455
238,464
—
3,950
25,168
—|||
343,506
128,422
16,560
—
716
—
—|
2,572,617
606,529
345,862
75
5,976
25,168
33,421|
|||1,757,828
100,040
141207
12,653
123,550
4,913
15,296|
325,028
18,320
12,039
6,326
14,130
51
2,095
377,989||
489,204
—
62,708
6,326
18,151
978
2,097|
3,589,648
128,635
252,108
33,496
195,515
6,198
21,583|
|||2155487|||
579,464|
4,227,183|
All of the above expenditure is in connection with promoting and advancing children’s rights.
Coram Children’s Legal Centre Limited **38**
## **Appendix: Comparative notes to the financial statements** Year to 31 March 2024
## 11 **Movements in funds**
||At 31
March
2023
£|Income
£|Expenditure
£|Transfers
£|At 31 March
2024
£|
|---|---|---|---|---|---|
|Restricted funds
Legal Service Support
Publications and Research
(Migrant Children’s Project)
Total restricted funds
Unrestricted funds
General funds
Designated funds
. Legal practice unit
. Migrant children’s project
. Legal family Support service
Total designated funds
Total unrestricted funds
Total funds|68,306
183,324|673,024
423,521|(527,836)
(453,890)|—
—|213,494
152,975|
||251,630|1,096,565|(981,726)|—|366,469|
||1,570,704|3,376,291|(3,300,956)|49,644|1,695,683|
||16,344
158,949
5,000|—
—
—|—
—
—|—
(49,644)
—|16,344
109,305
5,000|
||180,293|—|—|(49,644)|130,649|
|||||||
||1,750,997|3,376,291|(3,300,956)|—|1,826,332|
||2,002,627|4,472,856|4,282,682|—|2,192,801|
## **12 Analysis of net assets between funds**
||Unrestricted
fund
£|Restricted
funds
£|Total
funds
£|
|---|---|---|---|
|Net current assets|1,826,332|366,469|2,192,801|
Coram Children’s Legal Centre Limited **39**