2023-03-31-accounts - Hammersmith And Fulham Community Law Centre Limited

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Reference and administrative details	Reference and administrative details
Report of the trnstees		2	Io
Independent examiner's report
Statement offinancial	activities
Balan«e sheet
Cash flow statement
Notes tothe cash lion	statement		10
Notes to the Snancial	statements	11	to	18
Detaded statement of	financial activities	19	to	20

			STATKMKNT OF	STATKMKNT OF	FINANCIAL ACTIVITIES	FINANCIAL ACTIVITIES
			for	the year	etttled 31 March '2023
							2023	2022
					Unrestricted	Restricted	Total	Total
					lead	funds	ftt0tds	Funds
				hlotes
INCOME	AND ENDOWMENTS		FROM
Donations	and legacies				890
Charitable	activities
Charitable	activities				162,804	310,402	473P06	441.209
lnvestmcnt	incotne				199
					163,893	210,402	414,296	441.661
EXPENDITURE ON
Charitable	activities
Charitable	activities				79,969		390371
Support costs					4,836		4„836
							395 07	460.261
NET INCOME'(KXPKNDITlJRE)							799088	(16,600)
RKCONCILIATION OF FLrNDS
Total Funds brought		forward					381,926	398,526
TOTAL FUNDS CARRIED FORWARD					461,014	—	46'1,1114	121.926

IVAIMKRSMTH	AND	FULH4M CO&lMUNITY	FULH4M CO&lMUNITY	LAW
	CENTRE
	BALANCESHEET
	31	March 2023
					2023	20'77
		Unrestricted	Restricted		Total	Total
		fund	funds		funds	funds
FIXEDASSETS
Tangible assets						8t636
CURRENT ASSETS
9'ork in progress Debtors Cash at bank and in hand	12 l3	155,987 155~2 214,685	t 47	855	155g87 155~2 262~	l55,751 123t612 l!6,985
			47,855			456,348
CRED1TORS
Amounts falling due within one year	14	(72,687)	(47,855)		{120,542)	(83.058)
					453~7	373,2.90
TOTAL ASSETSLKSS CURRENT LIARILITIKS		461,014			461,014	381,926
NET ASSETS		461,014			461,014
FUNDS	I5
Unrestricted funds					461,014
TOTAL FUNDS					461 614	161.926

			CENTRE
			CASH FLD%STATEMENT
			for tbeyear ended 31 i%larch 2023
					2022
			Notes
Cash flows frotn operating		activities
Cash generated from operations			I	87,622	t123,873)
Net cash provided by/(used		in) operating	activities	87„622	(123.873)
Cash flovrs from investing		activities
Purchase oftangible fixed	assets			(2/66)	(3,889)
Interest received				199
Net cash used in investing	activities				{'3,881)
Change in cash and cash	eqnivalents		in
the reporting period				SS,SSS	(127.754)
Cash and cash eqnivalents		at the
beginning ofthe reporting		period			304,739
Cash and cash eqnivalents		at tbe end	of
the reporting period					1769II5

OPERATING ACTI@ITI	ES
			2023	2022
Net income/(expenditure} for the reporting Statement of5nancial activities)		period (as per the	79,0SS	{16,600)
Adjustments for; Depreciation charges			37233	2.643
Interest received			(199)	{g)
{Increase)(Decrease in work in progress Increase in debtors Incrmse/(decrease) in creditors			(236) (31,750) 37,486	(61.3704) {41.321) ~7,283
Net cash provided by/(used	in) operations			ll23.87'1

ANALYSIS OF CHANGES IN NKT FU16(	DS
	At 1.422	Cash flow	At31323
			f,
Net cash Cash at bank and in hand	176,985	85,555	262~
	176985	85555	262 6940
	1'76985	85555	26M40

life.
Improvements	to property	10'r'o on cost
Law library		25'/o on cost
Computer equipment		25"/o Qn cost

	DONATIONS W"40 LKCACIKS	DONATIONS W"40 LKCACIKS
				2023	2022
	Donations			890	2,444
3.	INVESTMENT INCOME
	Deposit account interest
4.	INCOME FROM CHARITABLE ACTIVITIES			'2023	2022
		Activity
	Grants	Charitable	activities	271,457	166.178
	Legal advice k. services	Charitable	activities	93,404	170.579
	Funds from LB
	Hammersxnith 8r.Fulham Other mcome	Charitable Charitable	activities activities	106@45 ~2000	102.452 2.000
				473306	441.209
	Grants received. included	in the above, are	as follows;
				2023	2(}22
				y
	Hammersmith United Charities			21,000	1 400
	Law Centre Network				4,100
	London Legal Support Trust Trust for London			17,500 57,000	10,000
	ABCharitable Trust			27,500	16.250
	Access to Jusnce Bishop F.dwards City Bridge Riverho use The Legal Eduction Foundation Horne oAice EUSS			89,672 22,400 31,135	5.519 15,750 11200 33.411 6ft.548
				271,457	166.!78

	CHARITABLE ACTI	VI	TIES COSTS
					Support
				Direct	costs (see
				Costs	note 6)	Totals
	Charitable activities			335,045	55,326	390/71
	Support costs			4,836		4,836
				339,881	55,326	395407
6.	SUPPORT COSTS
					Governance
				Other	costs	Totals
	Charitable activities			39,711	15,615	55@26
	Support costs, included	in	the above, are as follows;		2023	2022
					Charitable	I'otal
					activities	activities
	Rent				20,000	20,000
	Insurance				2,049	L925
	Telephone Postage, printing 4 stationery Sundries				3360 6,140	3,407 7,954 386
	Travel 4 subsistence Bank charges Subscriptinns File storage Depreciation oftangible fixed assets Legal dt ptofessionai fees Independent examination				1,084 904 1,933 1„008 3233 II+05 4,410	567 I/88 2,029 1494 2,643 i0,614 4360
						56,567
7.	NKT INCOME/(EXPENDITURE)
	Net income/(expenditure)		is stated after charging/(crediting):
					2023	2022
	Depreciation -owned assets				3,235	2,643

			2023	2022
%ages and salaries Socral securrty costs Other pension costs			282,924 2,6,463 16,186	336,539 29,175 19,128
				3S4.834-"
The average monthly	number ofemployees	during the year was as foilov s:
			2023	?0??
Legal advice Administration			8 2	12 2

	Key management rec	Key management rec	eived remun~~ation off54,675 (2022;f50,000).	eived remun~~ation off54,675 (2022;f50,000).	eived remun~~ation off54,675 (2022;f50,000).
10.	COMPARATIVKS		FORTHK STATEMENT OF FINANCIAL ACTIVITIES
					Llnrestrictcd	Restrict	d	Total
					lund	funds		hmds
	LNCOMK	AND ENDOW MKNTS FROM
	Donations	and legacies
	Charitable	activities
	Charitable	activities			211,429	229,780
	Investment	income
					213,881	229.780		443,661
	EXPENDITURE ON
	Charitable Charitable	activities activities			230,481	229.780		460,26'l
	NKT INCOMKI{ EXPKNDITLRE)				(16,600)			(16,600)
	RECONCILIATION			OF FUNDS
	Total funds brought		forward		398.526			398,526
								cofulnLIed ..

10.	COMPARATIVES FORTHE	STATEMKWT	OF FINANCIAL	ACTIVITIES	- continned
				LJnrestricud	Restricted	Total
				fund	funds	funds
	TOTAI. FUlvtDS CARRIED FOR%ARD					51.926
11.	TANGIBLE FIXEDASSETS
		Improvements	Fbttures
			d	Law	Computer
		property	f1ttlngs	library	equipmcmt
	COST
	At 1 April 2022		1,196	5,968	17,309
	Additions				2,266
	At 31 March 2023	3,774		5,968	19,575	306513
	DEPRECIATION
	At 1 April 2022	1,603	1,196			19„611
	Charge for year	378				37235
	At 31 March 2023			5,968	13,701
	5KTBOOK VALUE
	At 31 March 2023	1,793			5,874	7,667
	At 31March 2022	2,171			6.465	8,636
12.	WORK 1161PROGRESS
					2023	2022
					'I55.957	155751,
13.	DEBTORS: AMOI375LTS FALLPLC DL1E%'ITHIN 0!61KYEAR
					2023	2022
	Trade debtors				45415	17.027
	Other debtors				108+97	105.169
	Prepayments				1,450	1.416
					155,362

CREDI	TOR	S: AMOUNTS FALLING DUE%	'ITHIN OINK VLAR
				2023	2022
					f.
Trade creditors				Z7,159	447685
VAT				2,350	2.542
Other creditors				6,100
Accruals	and	deferred income		'79,105	24,000
Accrued	expenses			5,828	11,831
				IN 542	83.058
MOVEMKNT IN FUNDS
				Net
				movemcnt	At
				in funds	31,3. 3
Unrestricted		funds
General	fund		381,926		461,014
				79,008	45),l)14

		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted f8tnds
General fund		163,893	(84„805)	79,088
Restricted fttutds
HamlIlefsm1th United		21,000	{21,000)
Trust for London		5'T)000	(57,000)
Access to Justice		89,6t2	{89,672)
City Bridge Trust		5,250	{5,250)
London Borough of Hammersrnith Fulham Contract	k.	106~5	(106/45)
Home Office BUSS		31,135	~3),)35)
		3104I)2	~310402)
TOTAL FUNDS		~474 95	~395307)	79,088

						Net
						nlovem cut	At
					At. 1.4.21	in funds	31.3.22
Unrestricted fends
General fund					398,526	(16.600)	381,926
TOTAL FUM?5					398,626	~16,6001	381.926
Comparative net movement		in funds, included		m the above ar	as Ioliolvs:
					Incoming	Resources	Movement
					resources	expended	in funds
Unrestricted feuds
General fund					213,881	(230,481)	(!6,600)
Res~ fiends
Lavv Centre Netvvork					18,000	(18,000)
City Bridge Trust					15,750	(15,750)
London Borough ofFIarnmersmjth			&
Fulham Contract					102.452	(102,452)
Law Centre Net8vork	FUSS	Complex
Cases Pfo)ect					54.648	(54,648)
The Legal Education Dr EdvvarfLS k Bishop	Foundation Kings Fulham				33,4'1 1	(33,411)
Charity					5,519	(5.519)
					229.780	1~229.780
TOTAL FUJI?S						1660.2611	116.6003

			DETAILED	STATEMENT OF' FINANCIAL ACTFtrITIES
				for the year ended 31March 2023
					2023	2022
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Investment inconte
Deposit account interest
Charitable activities
Grants					271,457	166,178
Legal advice &services					93,404	170,579
Funds Irom LB Hammersmith			&Fulham		l06/45	102,452
Other income					2.000	2,000
						441.209
Total incoming resources
Charitable activities
Wages					282 924	336.539
Social security					26,463	29,175
Pensions					16,186	19,128
Training &recruitment Computer costs					2,002 7„380	5,678 8.288
Professional insurance					2,957	2.688
Case management					1969	2.198
					339,881
Other
Rent					20,000	20,0QG
Insuranci					2,049	1,925
Telephone Postage, printing &stationery Sundries					3,360 6,140	3.407 7,954 386
Travel &subsistence					1,084	567
Bank charges					904	1,388
Subscriptions File storage Depreciation oftangible		fixed asses			1,933 1,008 3/33	2,029 1.394 2,643
					39,711
Governance costs
Legal & professional Carried forward	fms				11305 IIP05	10.614 10.614


		2023
		f.
Governance Brought forv Independent	costs ard examination	11,20$ 4,410	10,614 4260
		lf5615	14.874
Total resources expended		3957207	660.261
Net incomel(expenditnre)		70.068	116.6001