2021-03-31-accounts - Hammersmith And Fulham Community Law Centre Limited

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			Page
Reference and administrative details
Report ofthe trustees		2	to	5
Independent examiner's report
Statement offinancial	activities
Balance sheet
Cash flow statement
Notes to the cash flow	statement		10
Notes to the financial	statements	11	to	18
Detailed statement of	financial activities	19	to	20

					2021	2020
			Unrestricted	Restricted	Total	Total
			fund	funds	funds	funds
		Notes
INCOME AND ENDOWMENTS	FROM
Donations and legacies			3,847		3,847	1,681
Charitable activities
Charitable activities			173,142	505,423	678,565	412,150
Other trading activities Investment income			8,025 51		8,025 51	27
Total			185,065	505&423	690,488	413,858
EXPENDITURE ON
Charitable activities
Charitable activities				469,515	469,515	365,992
NET INCOME			185,065	35,908	220,973	47,866
Transfers between funds		16	43,898	~43,898)
Net movement in funds			228,963	(7,990)	220,973	47,866
RECONCILIATION OF FUNDS
Total funds brought forward			169,563	7,990	177,553	129,687
TOTAL FUNDS CARRIED FORWARD			398,526		398,526	177,553

				2021	2020
		Unresuictcd	Restricted	Total	Total
	Notes	fund l	funds l	&unde 5	funds l
FIXEDASSETS
Tangible assets	12	7890		7490	5303
CURRENTASSKTS
Stocks	13	94,441		94,447	91,216
Debtors	M	82,291		82491	107,427
Cash at bank snd in hand		299,489	5~0	304,739	72,313
		476327	5250	481,477	270,956
CREDITORS
Amounts fslliag due within one year	15	(85,091)	(E250)	(90341)	(98,706)
NET CURRENT ASSETS		391,136		391,136	172,250
TOTAI. ASSETSLESSCURRENT
LIABILITIES		398626		39IL526	177,553
NET ASSETS		398,5M		398rt26	177,553
FUNDS	16
Unrestrictml funds				398,526	169,563
Restricted funds					7,990
TOTAL FUNDS				398426	177,553

					2021	2020
				Notes
Cash flows from operating		activities
Cash generated from operations					237,979	32,321
Net cash provided by operating activities					237,979	32,321
Cash flows from investing		activities
Purchase oftangible fixed	assets				(5,604)	(989)
Interest received					51	27
Net cash used in investing	activities				~5,553)	~962)
Change in cash and cash	equivalents		in
the reporting period					232,426	31,359
Cash and cash equivalents		at the
beginning ofthe reporting		period			72,313	40,954
Cash and cash equivalents		at the end	of
the reporting period					304,739	72,313

					2021	2020
	Net income	for the	reporting	period (as per the Statement offinancial
	activities)				220,973	47,866
	Adjustments	for:
	Depreciation	charges			3,517	1,972
	Interest received				(51)	(27)
	(Increase)/decrease		in stocks		(3&231)	7,795
	Decrease in Decrease in	debtors creditors			25,136 ~8,365)	1,772 ~27,057)
	Net cash provided		by operations		237,979	32,321
2.	ANALYSIS	OF' CHANGES		IN NET FUNDS
				At 1.4.20	Cash flow	At 31.3.21
	Net cash
	Cash at bank	and in	hand	72,313	232,426	304,739
				72,313	232,426	304,739
	Total			72,313	232,426	304,739

Improvements	Improvements	to propetty	10%on cost
Law library			25%on cost
Computer	equipment		25%on cost

	DONATIONS AND LEGACIES	DONATIONS AND LEGACIES	DONATIONS AND LEGACIES
						2021	2020
	Gitts					2	1
	Donations					3,845	1,680
						3,847	1,681
3.	OTHER TRADING ACTIVITIES
						2021	2020
	Other income					8,025
4.	INVESTMENT INCOME
						2021	2020
	Deposit account interest					51	27
	INCOME FROM CHARITABLE ACTIVITIES
						2021	2020
			Activity
	Grants		Charitable		activities	444,955	193,927
	Legal advice &services Funds from LB		Charitable		activities	131,158	115,771
	Hammersmith & Fulham		Charitable		activities	102,452	102,452
						678,565	412,150
	Grants received, included	in the	above, are		as follows:
						2021	2020
	Hammersmith United Charities London Borough ofHammersmith			& Fulham		9,000 37,076	8,000 12,907
	Law Centre Network					64,142	52,190
	London Legal Support Trust					10,000	15,000
	AB Charitable Trust					10,000
	Access to Iustice					99,200	7,917
	City Bridge					106,126	60,600
	People's postcode						15,833
	Riverhouse					11,200	11,200
	The Legal Education Foundation I.ondon Community Response					46,404 25,022	10,280
	Greater London Authority					25,000
	United in Hammersmith					1,785
						444)955	193,927

CHARITA		BLE AC	TI	V	ITIES COSTS
							Support
						Direct	costs (see
						Costs	note 7)	Totals
Charitable		activities				413,964	559551	469,515
SUPPORT		COSTS
							Governance
						Other	costs	Totals
Charitable		activities				45,203	10,348	55,551
Support costs, included				in	the above, are as follows:
							2021	2020
							Charitable	Total
							activities	activities
Rent							20,000	19,073
Insurance							1,824	1,841
Telephone							4,014	3,181
Postage, printing &stationery							7,075	8,916
Sundries							139	51
Repairs &	maintenance						1,914	662
Travel & subsistence							953	2,406
Bank charges							988	1,026
Subscriptions							3,837	2,551
Cleaning &waste disposal							559	21
File storage							1,010	784
Disallowed		VAT					(627)	(34&586)
Marketing	& communications							530
Staffcosts								513
Depreciation		oftangible		fixed assets			3,517	1,972
Legal &professional			fees				7,148	9,036
Independent		examination					3,200	3,100
							55,551	21,077
NET INCOME/(EXPENDITURE)
Net income/(expenditure)					is stated after charging/(crediting):
							2021	2020
								g
Depreciation		-owned	assets				3,517	1,972

					2021	2020
Wages and salaries					349)868	289,197
Social security costs					29,192	24,889
Other pension costs					19,573	16,124
					398,633	330,210
The average	monthly	number ofemployees	during	the year was as follows:
					2021	2020
Legal advice					10	8
Administration					2	2
					12	10

	No employees receiv	No employees receiv	ed emoluments in excess off60,000.	ed emoluments in excess off60,000.
11.	COMPARATIVES		FOR THE STATEMENT OF FINANCIAL ACTIVITIES
				Unrestricted	Restricted	Total
				fund	funds	funds
	INCOME	AND ENDOWMENTS		FROM
	Donations	and legacies		1,681		1,681
	Charitable	activities
	Charitable	activities		144,971	267,179	412,150
	Investment	income		27		27
	Total			146,679	267,179	413,858
	EXPENDITURE ON
	Charitable	activities
	Charitable	activities		107,803	258,189	365,992
	NET INCOME			38,876	8,990	47,866
	Transfers	between	funds	1,000	~1,000)
	Net movement in funds			39,876	7,990	47,866

11.	COMPARATIVES	FOR THE	STATEMENT OF FINANCIAL	STATEMENT OF FINANCIAL	ACTIVITIES	-continued
					Unrestricted	Restricted	Total
					fund	funds	funds
						f
	RECONCILIATION	OF FUNDS
	Total funds brought	fomvard			129,687		129,687
	TOTAL FUNDS CARRIED FORWARD				169,563	7,990	177,553
12.	TANGIBLE FIXED	ASSETS
			Improvements	Fixtures
			to	and	Law	Computer
			property	fittings	library	equipment	Totals
	COST
	At I April 2020 Additions		3,774	1,196	5,968	7,816 5,604	18,754 5,604
	At 31 March 2021		3&774	1,196	5,968	13,420	24,358
	DEPRECIATION
	At I April 2020 Charge for year		849 377	1,196	4,476 1,492	6,930 1,648	13&451 3,517
	At 31 March 2021		1,226	1,196	5,968	8,578	16,968
	NET BOOK VALUE
	At 31 March 2021		2,548			4,842	7,390
	At 31 March 2020		2,925		1,492	886	5,303
13.	STOCKS
						2021	2020
	Work in progress					94,447	91,216
14.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
						2021	2020
	Trade debtors Other debtors VAT					304 77,267	8,753 63,071 27,546
	Prepayments					4,720	8,057
						82,291	107,427

15.	CREDITORS: AM		OUNTS FA	LLING DUE WITHIN ONE	YEAR
						2021	2020
	Trade creditors					30,851	52,160
	VAT					1,617
	Pension Control Account					5,321	4,626
	Accruals and deferred		income			16,250	28,039
	Accrued expenses					36,302	13,881
						90,341	98,706
16.	MOVEMENT IN FUNDS
					Net	Transfers
					movement	between	At
				At 1.4.20	in funds	funds	31.3.21
	Unrestricted funds
	General fund			169,563	185,065	43,898	398,526
	Restricted funds
	City Bridge Trust			7,990	(7,990)
	Fund Transfer				43,898	~43,898)
				7,990	35,908	~43,898
	TOTAL FUNDS			177,553	220,973		398,526
	Net movement in funds, included			in the above are as follows:
					Incoming	Resources	Movement
					resources	expended	in funds
	Unrestricted funds
	General fund				185,066		185,065
	Restricted funds
	Law Centre Network				16,300	(16,300)
	Access to Justice				99,200	(99,200)
	City Bridge Trust London Borough of	Hammersmith		&	106,126	(114,116)	(7,990)
	Fulham Contract				139,528	(139,528)
	Law Centre Network		BUSSComplex
	Cases Project				47,842	(47,842)
	The Legal Education	Foundation			46,404	(461404)
	London Community		Response		25,022	(25,022)
	Greater London Authority				25,000	(25,000)
	Fund Transfer					43,898	43,898
					505,422	~469,514	~35908
	TOTAL FUNDS				690,488	(469,515)	220,973

							Net	Transfers
							movement	between	At
						At 1.4.19	in funds	funds	31.3.20
Unrestricted funds
General fund						129,687	38,876	1,000	169,563
Restricted funds
City Bridge Trust The Legal Education		Foundation					7,990 1,000	~1,000)	7,990
							8,990	~1,000)	7,990
TOTAL FUNDS						129,687	47,866		177,553
Comparative net	movement		in funds,		included	in the above are as follows:
							Incoming	Resources	Movement
							resources	expended	in funds
							f.
Unrestricted funds
General fund							146,679	(107,803)	38,876
Restricted funds
Law Centre Network							21,500	(21,500)
Access to Justice							7,917	(7,917)
People's Lottery							15,833	(15,833)
City Bridge Trust							60,600	(52,610)	7,990
London Borough	ofHammersmith			&
Fulham Contract							102,452	(102,452)
Law Centre Network		EUSS	Complex
Cases Project							30,690	(30,690)
The Legal Education		Foundation					10,280	(9,280)	1,000
EU Application Fund Welfare Outreach Project							12,907 5,000	(12,907) ~5,000)
							267,179	(258,189)	8,990
TOTAL FUNDS							413,858	(365,992)	47,866


				2021	2020
INCOME	AND	ENDOWMENTS
Donations	and	legacies
Gihs				2	I
Donations				3,845	1,680
				3,847	1,681
Other trading activities
Other income				8,025
Investment	income
Deposit account		interest		51	27
Charitable	activities
Grants				444,955	193,927
Legal advice & services				131,158	115,771
Funds from	LB Hammersmith		& Fulham	102,452	102,452
				678,565	412,150
Total incoming		resources		690,488	413,858
EXPENDITURE
Charitable	activities
Wages				349,868	289,197
Social security				29,192	24,889
Pensions				19,573	16,124
Training &	recruitment			3,375	1,925
Sundries				997
Subcontracted work					3,307
Computer costs				6,160	4,853
Professional	insurance			2,820	2,688
Case management				1,979	I 932
				413,964	344,915
Support costs
Other
Rent				20,000	19,073
Insurance				1,824	1,841
Telephone				4,014	3,181
Postage, printing & stationery				7,075	8,916
Sundries				139	51
Repairs &	maintenance			1,914	662
Carried forward				34,966	33,724

			for the year ended 31	March 2021
				2021	2020
Other
Brought forward				34,966	33,724
Travel & subsistence				953	2,406
Bank charges				988	1,026
Subscriptions				3)837	2,551
Cleaning & waste disposal				559	21
File storage				1,010	784
Disallowed VAT				(627)	(34,586)
Marketing &communications					530
Staff costs					513
Depreciation	oftangible		fixed assets	3)517	1,972
				45,203	8,941
Governance	costs
Legal & professional		fees		7,148	9,036
Independent	examination			3,200	3,100
				10,348	12,136
Total resources	expended			469,515	365,992
Net income				220,973	47,866