2021-03-31-accounts - Camden Community Law Centre

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		Page
Reference and administrative details
Report ofthe trustees	2	to	5
Report ofthe independent auditors	6	to	8
Statement offinancial activities
Balance sheet	10	to	11
Cash flow statement		12
Notes to the cash flow statement		13
Notes to the flinancial statements	14	to	21
Detailed statement offinancial activities	22	to	23

TRUSTEES	Ms M BGrayson
	Ms RHerdman-Smith
	Ms K loannou
	Mrs A M Mason
	Ms SMather
	Ms SEScott
	DA Wood
	JC Cowley
COMPANY SECRETARY	Ms M BGrayson
REGISTERED OFFICE	2 Prince OfWales Road
	London
	NW5 3LQ

Berringers	LLP
Chartered	Accountants
and Statutory Auditors
Lygon House
50 London	Road
Bromley
Kent
BR13RA

					2021	2020
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies			449		449
Charitable activities
Legal advice			274,433	296,786	571,219	516,276
Total			274,882	296,786	571,668	516,358
EXPENDITURE ON
Charitable activities
Legal advice			99598	247,066	256,664	256,850
Supportcosts			11,860	101,219	113,079	136,798
Other			8,960		8,960	13,459
Total			30,418	348,285	378,703	407,107
NET INCOME/(EXPENDITURE)			244,464	(51,499)	192,965	109,25 l
RECONCILIATION	OFFUNDS
Total funds brought forward			266,487	51,499	317,986	208,735
TOTAL FUNDS CARRIED FORWARD			510,951		510,951	317,986

				2021	2020
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
FIXEDASSETS
Tangible assets	10	8,119		8,119	3,269
CURRENT ASSETS
Work in progress	11	84,720		84,720	91,594
Debtors	12	56,450		56,450	76,419
Cash at bank		420,923		420,923	200,837
		562,093		562,093	368,850
CREDITORS
Amounts falling due within one year	13	(59,261)		(59,261)	(54,133)
NET CURRENT ASSETS		502,832		502,832	314,717
TOTAL ASSETSLESSCURRENT LIABILITIES		510,951		510,951	317,986
NET ASSETS		510,951		510,951	317,986
FUNDS	14
Unrestricted funds				510,951	266,487
Restricted funds					51,499
TOTAL FUNDS				510,951	317,986

				CASH FLOW STATEMENT
				for the year ended 31March 2021
				2021	2020
				Notes
Cash flows from operating		activities
Cash generated &om operations				228,006	26,236
Net cash provided by operating activities				228,006	26,236
Cash flows from investing		activities
Purchase oftangible fixed	assets			(7,920)	(4,360)
Net cash used in investing	activities			(7,920)	(4,360)
Change in cash and cash	equivalents		in the
reporting period				220,086	21,876
Cash and cash equivalents		at the beginning		of
the reporting period				200,837	178,961
Cash and cash equivalents		at the end	ofthe
reporting period				420,923	200,837

RECONCILIATIO	N OF NE	T INCOME TO NET CASH FLOW FROM OPE	RATING ACTIVITIE	S
			2021	2020
Net income for the	reporting	period (as per the Statement offinancial
activities)			192,965	109,251
Adjustments for:
Depreciation charges			3,070	2,714
Decrease/(increase)	in work in	progress	6,874	(20,610)
Decrease/(increase)	in debtors		19,969	(45,936)
Increase/(decrease)	in creditors		5,128	(19,183)
Net cash provided	by operations		228,006	26,236

	At 1.4.20	Cash flow	At 31.3.21
Net cash
Cash at bank	200,837	220,086	420,923
	200,837	220,086	420,923
Total	200,837	220,086	420,923

							2021	2020
Donations							449	82
INCOME	FROM CHARITABLE ACTIVITIES
							2021	2020
					Activity
Grants					Legal advice		311,786	200,615
Legal advice					Legal advice		106,283	144,011
Other generated		income			Legal advice		3,200	21,700
Service Level Contracts					Legal advice		149,950	149,950
							571,219	516,276
Grants received,		included		in the	above, are as follows:
							2021	2020
Big Lottery	Fund							24,978
Trust for London							40,000	20,000
London Borough		of	Camden					39,638
Hampstead	Campden		Wells					10,000
AB Charitable Trust							15,000	20,000
City Bridge	Trust						56,825	34,500
The National	Lottery		Community		Fund		124,961	51,499
Law Centres	Federation						75,000
							311,786	200,615
CHARITABLE		ACTIVITIES			COSTS
							Support
						Direct	costs (see
						Costs	note 5)	Totals
Legal advice						256,664		256,664
Support costs						1,575	111,504	113,079
						258,239	111,504	369,743

SUPPORT COSTS
			Governance
		Other	costs	Totals
Other resources expended		4,460	4,500	8,960
Support costs		110,504	1,000	111,504
		114,964	5,500	120,464
NET INCOME/(EXPENDITURE)
Net income/(expenditure)	is stated after charging/(crediting):
			2021	2020
Auditors' remuneration			5,500
Depreciation - owned assets			3,070	2,714

Trustees' expenses
				2021	2020
Trustees' expenses					550
STAFF COSTS
				2021	2020
Wages and salaries				221,971	216,991
Social security costs				16,410	16,330
Other pension costs				8,685	8,754
				247,066	242,075
The average monthly	number ofemployees	during	the year was as follows:
				2021	2020
Charitable				8	9
Administration				1	1
					10

	NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31March 2021	NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31March 2021
COMPARATIVES	FOR THE STATEMENT OF FINANCIAL ACTIUITIES
		Unrestricted	Restricted	Total
		funds	funds	funds
INCOME AND ENDOWMENTS FROM
Donations and legacies		82		82
Charitable activities
Legal advice		335,661	180,615	516,276
Total		335,743	180,615	516,358
EXPENDITURE ON
Charitable activities
Legal advice		167,372	89,478	256,850
Support costs		97,160	39,638	136,798
Other		13,459		13,459
Total		277,991	129,116	407,107
NET INCOME		57,752	51,499	109,251
RECONCILIATION	OF FUNDS
Total funds brought	forward	208,735		208,735
TOTAL FUNDS CARRIED FORWARD		266,487	51,499	317,986

10.	TANGIBLE FIXEDASSETS
		Fixtures
		and	Computer
		fittings	equipment	Totals
	COST
	At 1 April 2020	11,529	17,470	28,999
	Additions		7,920	7,920
	At 31 March 2021	11,529	25,390	36,919
	DEPRECIATION
	At 1 April 2020	11,529	14,201	25,730
	Charge for year		3,070	3,070
	At 31 March 2021	11,529	17,271	28,800
	NET BOOK VALUE
	At 31 March 2021		8,119	8,119
	At 31 March 2020		3,269	3,269
11.	WORK IN PROGRESS
			2021	2020
	Work in progress		84,720	91,594
12.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
			2021	2020
	Trade debtors		30,830	10,509
	Other debtors		452	526
	Accrued income		21,171	48,156
	Prepayments		3,997	17,228
			56,450	76,419

CREDITORS: A	MO	UNTS FA	LLING DUE WITHIN ONE YE	AR
					2021	2020
Trade creditors					35,172	20,332
Social security and	other taxes				4,251	4,931
VAT					963	9,340
Other creditors					1,197	2,599
Accruals and deferred		income			17,678	16,931
					59,261	54,133
MOVEMENT IN	FUNDS
					Net
					movement	At
				At 1.4.20	in funds	31.3.21
Unrestricted funds
General fund				266,487	244,464	510,951
Restricted funds
The National Lottery Community			Fund	51,499	(51,499)
TOTAL FUNDS				317,986	192,965	510,951
Net movement in funds,		included	in the above are as follows:
				Incoming	Resources	Movement
				resources	expended	in funds
Unrestricted funds
General fund				259,883	(15,419)	244,464
The A B Charitable	Trust			14,999	(14,999)
				274,882	(30,418)	244,464
Restricted funds
Trust for London				40,000	(40,000)
City Bridge Trust				56,825	(56,825)
The National Lottery Community			Fund	124,961	(176,460)	(51,499)
Law Centres Federation				75,000	(75,000)
				296,786	(348,285)	(51,499)
TOTAL FUNDS				5719668	(378,703)	192,965

						Net
						movement	At
					At 1.4.19	in funds	31.3.20
Unrestricted funds
General fund					208,735	57,752	266,487
Restricted funds
The National Lottery Community			Fund			51,499	51,499
TOTAL FUNDS					208,735	109,251	317,986
Comparative net movement		in funds, included		in the above are as follows:
					Incoming	Resources	Movement
					resources	expended	in funds
Unrestricted funds
General fund					315,743	(257,991)	57,752
The A BCharitable	Trust				20,000	(20,000)
					335,743	(277,99])	57,752
Restricted funds
Big Lottery Fund					24,978	(24,978)
Trust for London					20,000	(20,000)
Rent fund					39,638	(39,638)
Hampstead Campden	Wells				10,000	(10,000)
City Bridge Trust					34,500	(34,500)
The National Lottery	Community		Fund		51,499		51,499
					180,615	(129,116)	51,499
TOTAL FUNDS					516,358	(407,107)	109,251

	for the year ended 3	1March 2021
		2021	2020
INCOME AND ENDOWMENTS
Donations and legacies
Donations		449
Charitable activities
Grants		311,786	200,615
Legal advice		106,283	144,011
Other generated income		3,200	21,700
Service Level Contracts		149,950	149,950
		571,219	516,276
Total incoming resources		571,668	516,358
EXPENDITURE
Charitable activities
Wages		221,971	216,991
Social security		16,410	16,330
Pensions		8,685	8,754
Freelance &recruitment			1,185
Volunteer expenses			408
Publicity &website			1,090
Subscriptions &journals		7,352	8,539
Professional insurance		1,599	1,899
Lexcel costs		1,025	1,025
Practising certificates		1,197	726
Legal disbursements	&costs		2,568
		258,239	259,515
Support costs
Other
Trustees' expenses			550
Rent &rates		63,596	90,936
Insurance		2,973	1,354
Light and heat		4,874	4,844
Telephone		5,375	5,455
Printing, postage &	stationery	5,779	8,653
Repairs &maintenance		5,444	3,088
Bookkeeping		2,8]6	6,909
Travel &subsistence			331
Carried forward		90,857	122,120

		2021	2020
Other
Brought forward		90,857	122,120
Bank charges		586	544
Computer expenses		9,693	7,279
Cleaning		3,534	2,204
Miscellaneous	expenses	2,439	792
Storage		1,168	2,704
Professional	fees	1,644	1,500
Stafftraining	Ecexpenses	1,973	3,234
Computer equipment		3,070	2,715
		114,964	143,092
Governance	costs
Auditors' remuneration		5,500
Independent examination			4,500
		5,500	4,500
Total resources	expended	378,703	407,107
Net income		192,965	109,251