2022-03-31-accounts

Company registration number: 1687570 Charity registration number: 290792

Hillingdon Law Centre

(A company limited by guarantee) Annual Report and Financial Statements

for the Year Ended 31 March 2022

MG Group (Professional Services) Ltd For and on behalf of MG Group Professional Services Ltd. 166 College Road Harrow Middlesex HA1 1BH

Hillingdon Law Centre

Contents

Reference and Administrative Details	1
Trustees' Report	2
Statement of Trustees' Responsibilities	3
Independent Examiner's Report	4
Statement of Financial Activities	5 to 6
Balance Sheet	7
Notes to the Financial Statements	8 to 15

Hillingdon Law Centre

Reference and Administrative Details

Trustees Roshan Ghei Stavriannie Petrou Masuma Esmail John Frost Nasser Issa Sumen Starr Nazim Shah Secretary John Frost Sumen Starr Principal Office 12 Harold Avenue Hayes Middlesex UB3 4QW Company Registration Number 1687570 Charity Registration Number 290792 Bankers Lloyds Bank 3rd Floor North Block St. Mary's Court St. Mart at Hill London EC3R 8NA Independent Examiner MG Group (Professional Services) Ltd For and on behalf of MG Group Professional Services Ltd. 166 College Road Harrow Middlesex HA1 1BH

Page 1

Hillingdon Law Centre

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2022.

Objectives and activities

Objects and aims

The centre provides legal advice and assistance to poor persons resident or working in West London and surrounding areas including London Boroughs of Hillingdon, Harrow, Hounslow, Ealing, Brent and other counties outside London including Slough, High Wycombe and Aylesbury. The Law Centre also undertakes to co-operate in the education of residents in the law and its operation and other matters. The Law Centre can and does charge for services provided where appropriate and dependent on means.

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Structure, governance and management

Nature of governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Hillingdon Law Centre was incorporated on 17th December 1982 as a company limited by guarantee and governed by written Memorandum and Articles of Association.

Recruitment and appointment of trustees

The trustees are appointed as set out in the Articles of Association.

Organisational structure

Management Committee meetings at which all trustees are invited take place at least six times per year in accordance with the Articles of Association. Sub Committees of the Management Committee which also include members of staff, meet on a regular basis to maintain the principle activities of the Charity.

Relationships with related parties

The Law Centre is a member of the Law Centres Federation and Advice UK.

The annual report was approved by the trustees of the charity on 20 February 2023 and signed on its behalf by:

......................................... John Frost Company Secretary and Trustee

Page 2

Hillingdon Law Centre

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Hillingdon Law Centre for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK 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 business.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and 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.

Approved by the trustees of the charity on 20 February 2023 and signed on its behalf by:

......................................... John Frost Company Secretary and Trustee

Page 3

Hillingdon Law Centre

Independent Examiner's Report to the trustees of Hillingdon Law Centre

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2022 which are set out on pages 5 to 15.

Respective responsibilities of trustees and examiner

As the charity’s trustees of Hillingdon Law Centre (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of Hillingdon Law Centre are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of Hillingdon Law Centre as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... Gavin Fernandes, FCA, CTA For and on behalf of MG Group Professional Services Ltd.

166 College Road Harrow Middlesex HA1 1BH

20 February 2023

Page 4

Hillingdon Law Centre

Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note Income and Endowments from: Donations and legacies 3 Investment income 4 Other income Total income Expenditure on: Raising funds Charitable activities 5 Governance costs Total expenditure Net expenditure Transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 12 Note Income and Endowments from: Donations and legacies 3 Investment income 4 Other income Total income Expenditure on: Charitable activities 5 Governance costs Total expenditure Net income/(expenditure) Transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 12	Unrestricted funds £ 70,520 2 117,035 187,557 6,168 (282,167) (5,495) (281,494) (93,937) (2,201) (96,138) 211,059 114,921 Unrestricted funds £ 32,899 7 65,800 98,706 (50,603) (14,259) (64,862) 33,844 (2,734) 31,110 179,948 211,058	Restricted funds £ 23,150 - - 23,150 - (25,351) - (25,351) (2,201) 2,201 - 9,753 9,753 Restricted funds £ 242,853 - - 242,853 (239,977) (5,825) (245,802) (2,949) 2,734 (215) 9,968 9,753	Total 2022 £ 93,670 2 117,035
			210,707
			6,168 (307,518) (5,495)
			(306,845)
			(96,138) -
			(96,138) 220,812
			124,674
			Total 2021 £ 275,752 7 65,800
			341,559
			(290,580) (20,084)
			(310,664)
			30,895 -
			30,895 189,916
			220,811

Page 5

Hillingdon Law Centre

Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 12.

Page 6

Hillingdon Law Centre

(Registration number: 1687570) Balance Sheet as at 31 March 2022

Note Fixed assets Tangible assets 8 Current assets Stocks 9 Debtors 10 Cash at bank and in hand Creditors: Amounts falling due within one year 11 Net current (liabilities)/assets Net assets Funds of the charity: Restricted funds Unrestricted income funds Unrestricted funds Total funds 12	2022 £ 164,388 14,564 50,114 23,727 88,405 (128,119) (39,714) 124,674 9,753 114,921 124,674	2021 £ 166,613 8,396 22,633 120,195
		151,224 (97,026)
		54,198
		220,811
		9,753 211,058
		220,811

For the financial year ending 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and

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

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements on pages 5 to 15 were approved by the trustees, and authorised for issue on 20 February 2023 and signed on their behalf by:

......................................... John Frost Company Secretary and Trustee

Page 7

Hillingdon Law Centre

Notes to the Financial Statements for the Year Ended 31 March 2022

1 Charity status

The charity is limited by guarantee, incorporated in , and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.

The address of its registered office is: 12 Harold Avenue Hayes Middlesex UB3 4QW

These financial statements were authorised for issue by the trustees on 20 February 2023.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Hillingdon Law Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Page 8

Hillingdon Law Centre

Notes to the Financial Statements for the Year Ended 31 March 2022

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity 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 these conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Page 9

Hillingdon Law Centre

Notes to the Financial Statements for the Year Ended 31 March 2022

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Stock

Work in progress is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 10

Hillingdon Law Centre

Notes to the Financial Statements for the Year Ended 31 March 2022

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

3 Income from donations and legacies

Donations and legacies; Donations from individuals Grants, including capital grants; Grants from other charities	Unrestricted funds General £ 520 70,000 70,520	Restricted funds £ - 23,150 23,150	Total 2022 £ 520 93,150 93,670	Total 2021 £ 43 275,709
				275,752

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Hillingdon Law Centre

Notes to the Financial Statements for the Year Ended 31 March 2022

4 Investment income

Interest receivable and similar income; Interest receivable on bank deposits 5 Expenditure on charitable activities Unrestricted funds Note General £ Allocated support costs 6 282,167 Governance costs 6 5,495 287,662	Unrestricted funds General £ 2 Restricted funds £ 25,351 - 25,351	Total 2022 £ 2 Total 2022 £ 307,518 5,495 313,013	Total 2021 £ 7
			Total 2021 £ 290,580 20,084
			310,664

6 Analysis of governance and support costs

Governance costs

Allocated support costs

Unrestricted funds General £ 5,495 5,495	Total 2022 £ 5,495 5,495	Total 2021 £ 20,084
		20,084

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Hillingdon Law Centre

Notes to the Financial Statements for the Year Ended 31 March 2022

7 Taxation

The charity is a registered charity and is therefore exempt from taxation.

8 Tangible fixed assets

Cost At 1 April 2021 At 31 March 2022 Depreciation At 1 April 2021 Charge for the year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 9 Stock Work in progress 10 Debtors Trade debtors Prepayments Other debtors	Land and buildings £ 162,852		Furniture and equipment £ 33,665		Total £ 196,517 196,517 29,904 2,225 32,129 164,388 166,613 2021 £ 8,396
	162,852		33,665
	- -		29,904 2,225
	-		32,129
	162,852		1,536
	162,852		3,761
			2022 £ 14,564 2022 £ 46,103 1,599 2,412 50,114
					2021 £ 17,801 1,312 3,520
					22,633

11 Creditors: amounts falling due within one year

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Hillingdon Law Centre

Notes to the Financial Statements for the Year Ended 31 March 2022

Trade creditors Payments on account on long term contracts Other taxation and social security VAT Other creditors Accruals 12 Funds Balance at 1 April 2021 £ Unrestricted funds General (211,059) Restricted funds (9,753) Total funds (220,812) Balance at 1 April 2020 £ Unrestricted funds General (179,948) Restricted funds (9,968) Total funds (189,916)	Incoming resources £ (187,557) (23,150) (210,707) Incoming resources £ (98,706) (242,853) (341,559)	2022 £ 66,129 8,558 8,224 12,775 27,181 5,252 128,119 Resources expended £ Transfers £ 281,494 2,201 25,351 (2,201) 306,845 - Resources expended £ Transfers £ 64,862 2,734 245,802 (2,734) 310,664 -		2021 £ 20,624 - 12,710 17,215 35,698 10,779
				97,026
				Balance at 31 March 2022 £ (114,921) (9,753)
				(124,674)
				Balance at 31 March 2021 £ (211,058) (9,753)
				(220,811)

13 Analysis of net assets between funds

13 Analysis of net assets between funds
Tangible fixed assets Current assets Current liabilities Total net assets	Unrestricted funds General £ 163,006 88,405 (128,119) 123,292	Restricted funds £ 1,382 - - 1,382	Total funds £ 164,388 88,405 (128,119)
			124,674

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Hillingdon Law Centre

Notes to the Financial Statements for the Year Ended 31 March 2022

Tangible fixed assets Current assets Current liabilities Total net assets 14 Analysis of net funds	Unrestricted funds General £ 163,881 144,204 (97,026) 211,059	Restricted funds £ 2,732 7,020 - 9,752	Total funds £ 166,613 151,224 (97,026) 220,811

At 1 April 2021 £ Cash at bank and in hand 120,195 Net debt 120,195 At 1 April 2020 £ Cash at bank and in hand - Net debt -	Cash flow £ (96,468) (96,468) Cash flow £ 120,195 120,195	At 31 March 2022 £ 23,727
		23,727
		At 31 March 2021 £ 120,195
		120,195

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Hillingdon Law Centre

Detailed Statement of Financial Activities for the Year Ended 31 March 2022

Income and Endowments from: Donations and legacies (analysed below) Investment income (analysed below) Other income (analysed below) Total income Expenditure on: Raising funds (analysed below) Charitable activities (analysed below) Total expenditure Net (expenditure)/income Transfers between funds (analysed below) Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward	2022 Unrestricted funds General £ Restricted funds £ 70,520 23,150 2 - 117,035 - 187,557 23,150 6,168 - (287,662) (25,351) (281,494) (25,351) (93,937) (2,201) (2,201) 2,201 (96,138) - 211,059 9,753 114,921 9,753	2022 Total £ 93,670 2 117,035 210,707 6,168 (313,013) (306,845) (96,138) - (96,138) 220,812 124,674	Total 2021 £ 275,752 7 65,800
	Unrestricted funds General £ 70,520 2 117,035 187,557 6,168 (287,662) (281,494) (93,937) (2,201) (96,138) 211,059 114,921
			341,559
			- (310,664)
			(310,664)
			30,895 -
			30,895 189,916
			220,811

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Hillingdon Law Centre

Detailed Statement of Financial Activities for the Year Ended 31 March 2022

Donations and legacies Appeals and donations Grants - other agencies Grants - other agencies Grants - other agencies Grants - other agencies Grants - other agencies Grants - other agencies Investment income Interest on cash deposits Other income Fees	2022 Unrestricted funds General £ Restricted funds £ 520 - - - - 23,000 - 150 - - - - 70,000 - 70,520 23,150 2022 Unrestricted funds General £ 2 2 2022 Unrestricted funds General £ 117,035 117,035	2022 Total £ 520 - 23,000 150 - - 70,000 93,670 2022 Total £ 2 2 2022 Total £ 117,035 117,035	Total 2021 £ 43 6,613 54,000 46,600 71,340 64,300 32,856
	Unrestricted funds General £ 520 - - - - - 70,000 70,520
			275,752
			Total 2021 £ 7
			7
			Total 2021 £ 65,800
			65,800

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Hillingdon Law Centre

Detailed Statement of Financial Activities for the Year Ended 31 March 2022

Raising funds Opening work in progress Closing work in progress Charitable activities Wages and salaries Wages and salaries Wages and salaries Wages and salaries Wages and salaries Wages and salaries Staff NIC (Employers) Staff pensions (Other) - pension scheme 1 Staff training Travelling Water rates Light, heat and power Insurance Repairs and renewals Repairs and renewals Practising certificate Telephone and fax Computer software and maintenance costs Printing, postage and stationery Trade subscriptions Sundry expenses	2022 Unrestricted funds General £ (8,396) 14,564 6,168 2022 Unrestricted funds General £ Restricted funds £ - - - (23,000) - (150) - - - - (236,185) - - - - - (221) - (7,208) - (355) - (3,103) - (826) - - - (520) - (1,290) - (8,181) - (1,033) - (1,922) - (4,099) - (353) -	2022 Total £ (8,396) 14,564 6,168 2022 Total £ - (23,000) (150) - - (236,185) - - (221) (7,208) (355) (3,103) (826) - (520) (1,290) (8,181) (1,033) (1,922) (4,099) (353)	Total 2021 £ - -
			-
			Total 2021 £ (6,613) (48,175) (46,600) (71,340) (40,979) - (15,371) (4,430) (857) (8,047) (80) (3,167) (2,314) (5,900) (366) (1,290) (7,942) - (2,177) (8,797) (605)

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Hillingdon Law Centre

Detailed Statement of Financial Activities for the Year Ended 31 March 2022

Cleaning Legal and professional fees Leasing payments Depreciation of plant and machinery Depreciation of plant and machinery Depreciation of fixtures and fittings Wages and salaries Office expenses Accountancy fees Audit-related assurance services Bank charges	2022 Unrestricted funds General £ Restricted funds £ (1,220) - (6,910) - (8,717) - - (2,201) - - (24) - - - - - (5,407) - - - (88) - (287,662) (25,351)	2022 Total £ (1,220) (6,910) (8,717) (2,201) - (24) - - (5,407) - (88) (313,013)	Total 2021 £ - (4,630) (9,120) (569) (1,184) (27) (5,825) (1,028) (10,133) (3,000) (98)
	Unrestricted funds General £ (1,220) (6,910) (8,717) - - (24) - - (5,407) - (88) (287,662)
			(310,664)

Page 19