Company registration number: 01687570 Charity Registration number: 290792 ## **HILLINGDON LAW CENTRE** (A company Limited by guarantee) **ANNUAL REPORT AND STATEMENTS OF ACCOUNTS FOR THE PERIOD 01 APRIL 2023 TO 31 MARCH 2024** **HILLINGDON LAW CENTRE Annual report and Statement of accounts for the period ending 31 March 2024** |CONTENTS|PAGE| |---|---| |Reference and Administrative Details|3| |Trustees' Report|4| |Statement of Trustees' Responsibilities|5| |Independent Examiner's|6| |Report Statement of Financial Activities|7| |Balance Sheet|8| |Notes to the Financial Statements|09 to17| Starline Accountancy Ltd For and on behalf of Starline Accountancy Ltd. 60 Union Street, Wednesbury, England, WS10 7HB - 2 - **HILLINGDON LAW CENTRE** **Annual report and Statement of accounts for the period ending 31 March 2024 Reference and Administrative Details** Trustees Louie DI COSTANZO John Anthony FROST Roshan GHEI Naser Mohammed ISSA Stavriannie Valentina PETROU Sadia SAMIT Nazim SHAH Masuma ESMAIL _Resigned 09/05/2023_ Secretary Sadia Samit Company Number 01687570 Charity Number 290792 Registered Office 12 HAROLD AVENUE HAYES MIDDX UB3 4QW Bankers Lloyds Bank 3rd Floor North Block St. Marys Court St. Mart at Hill London EC3R 8NA Independent Examiner Starline Accountancy Ltd For and on behalf of Starline Accountancy Ltd. 60 Union Street, Wednesbury, England, WS10 7HB - 3 - **HILLINGDON LAW CENTRE** ## **Annual report and Statement of accounts for the period ending 31 March 2024 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 2024. ## **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 29 November 2024 and signed on its behalf by: NAZIM SHAH Trustee 29/11/2024 - 4 - **HILLINGDON LAW CENTRE Annual report and Statement of accounts for the period ending 31 March 2024** ## **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 29 November 2024 and signed on its behalf by: NAZIM SHAH TRUSTEE 29/11/2024 - 5 - **HILLINGDON LAW CENTRE Annual report and Statement of accounts for the period ending 31 March 2024** ## **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 2024 which are set out on pages 5 to 17 ## **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. Nejim Uddin Starline Accountancy Ltd for and on behalf of Starline Accountancy Ltd 60 Union street, Wednesbury, England, WS10 7HB 02 December 2024 - 6 - HILLINGDON LAW CENTRE Annual report and Statement of accounts for the period ending 31 March 2024 Ilncluding Income and Expenditure Account and Statement of Totsl R•¢ognlsed Galns and Loss•$l Unreslricted funds Restricled funds Total funds 2024 Note Income and Endowments from: Donations and legaoos Inv85tmenl income 75.835.16 477.60 88.168.35 164.481.11 139.102. 214,937.16 477.60 Olher incorne 88,168.35 303,583.11 Total income 139,102. Expgndlture on: Raising funds Charitablo acb'vities 12.950. (162,286.491 114,063.(KJl 1163.398 591 1,082.52 1,295.10 2.377.62 12,950.90 (300.093.391 114.063.001 1301.205 491 2,377.62 {137,806.9)1 Goveman¢e ¢osls Total expenditure Nel expenditure Transfers botween funds {137,806.901 1,295.10 11,295.101 Net movemgnl in funds 2,377.62 R•¢on¢lll•tlon of fvnds Total lunds brought forward Total funds carried foThYard 207,895.55 210,273.17 2,377.62 2,377.62 207,895.55 210,273.17 11.(rf) Unreslrlcted funds Restrlc¢ed funds Total funds 2023 Incom• and Endowmants from: Donations and leg8C488 Inv8Stment In￿M0 157,159.90 137,502. 294,661.90 79.06 Other income 78,720.91 235.959.87 78,720.91 373,461.87 To181 income 137.502. Exp8ndlturo on: Raising funds Charitable ath'vities 13,920.95 (160,958.681 13,897.lJ)I (150,934.731 85,025.14 11.803.321 83.221.82 13,920.95 (300.264.001 13,897.001 1290,240.051 83,221.82 {139.305.321 Govema￿ costs Total expenditure Nel expenditure Transfers between funds {139,305.321 11,803.321 1,803.32 Nel movemenl in lunds 83,221.82 RgGonclllatlon of funds Total funds brought forward Total funds carried foThYard 124.673.67 207.895.49 83,221.88 83,221.88 124,673.67 207,895.49 11.(Kl ## **HILLINGDON LAW CENTRE** ## **Annual report and Statement of accounts for the period ending 31 March 2024** (Registration number: 1687570) **Statement of Financial Position** |Note
**Creditors**
**Total funds**
**Fixed Assets**
**Current Assets**
**Net Current Assets**
**Total Assets less current liabilities**
**Net Assets**
**Funds of Charity**
Tangible assets
Restricted funds
Unrestricted funds
Stocks
Debtors due within one year
Cash at bank and in hand
Amount falling due within one year
11
10
8
9
9
9|2024
£
2023
£
35,670
28,485
34,600
98,755
165,138
(55,998)
42,757
207,896
207896
(68,157)
41,436
28,667
41,779
111,882
43,725
210,273
210273
166,548| |---|---| ||,
,| ||207896
9,753
198,143
12,343
197,930
210273| ||,
,| For the financial year ending March 31,2024, the charity was allowed to skip an audit under section 477 of the Companies Act 2006 for small companies. ## **Directors' Responsibilities:** - The members did not require the charity to have an audit of its accounts for the year, as per section 476. - The directors recognize their responsibilities for following the Act's requirements regarding accounting records and preparing the accounts. These accounts have been prepared according to the rules for companies under the small companies regime. The financial statements on pages 7 to 17 were approved by the trustees and authorized for release on November 29,2024, and signed on their behalf by: Nazim Shah Trustee **- 8 -** **HILLINGDON LAW CENTRE** **Annual report and Statement of accounts for the period ending 31 March 2024 Financial Statement Notes** ## **1. Charity status** The charity is limited by guarantee, meaning it does not have share capital. Each trustee is only responsible for contributing a maximum of £Nil towards the charity's assets if it is liquidated. The registered office address is 12 Harold Avenue, Hayes, Middlesex, UB3 4QW. The trustees authorized these financial statements for release on November 29, 2024. ## **2. Employees:** During the year the average number of employees was 8 (2023 - 9) ## **2. Accounting policies:** Summary of Important Accounting Policies and Key Estimates The main accounting policies used to prepare these financial statements are listed below. These policies have been applied consistently to all the years shown, unless stated otherwise. The accounts are presented in £ sterling. ## **Statement of Compliance:** The financial statements have been prepared following the guidelines in the Accounting and Reporting by Charities: Statement of Recommended Practice for charities using the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), effective from January 1, 2015. They also comply with the Companies Act 2006 and the Charities Act 2011. ## **Basis of preparation:** Hillingdon Law Centre is recognized as a public benefit entity under FRS 102. Assets and liabilities are initiallyrecorded at their historical cost or transaction value, unless stated otherwise in the accounting policy notes. ## **Going concern:** The trustees believe that there are no significant uncertainties about the charity's ability to continue operating, and there are no major concerns that would affect the value of the charity's assets. ## **Income and endowments:** All income is recognized when the charity has the right to it, when it is likely that the income will be received, and when the amount can be measured accurately. ## **Donations and legacies:** Donations are recognized when the charity receives written notice of the amount and the date it will be paid. If a donation has conditions that require the charity to meet certain performance goals before receiving the funds, the income is deferred and not recognized until those conditions are fully met or until the charity can control the fulfillment of those conditions and it is likely they will be met during the reporting period. ## **Grants receivable:** Grants are recognized when the charity has the right to the funds and has met any conditions attached to the grants. If there are performance conditions that have not yet been met, the income is recorded as a liability and shown on the balance sheet as deferred income until those conditions are fulfilled. ## **Investment income:** Dividends are recognized when they have been declared and the charity has received notice of the amount due. **- 09 -** **HILLINGDON LAW CENTRE** **Annual report and Statement of accounts for the period ending 31 March 2024 Financial Statement Notes** ## **Expenditure:** All expenses are recognized when there is a legal or expected obligation to pay, it is likely that payment will be needed, and the amount can be measured accurately. All costs are grouped under the appropriate expense category that includes similar costs. If costs cannot be directly assigned to specific categories, they are allocated based on how resources are used. Central staff costs are allocated based on the time spent, and depreciation charges are allocated based on how much the asset is used. Other support costs are distributed according to staff costs. ## **Raising funds:** These are costs related to attracting donations, managing investments, and conducting trading activities that generate funds. ## **Charitable activities:** Charitable expenditure includes the costs the charity incurs to provide activities and services for its beneficiaries. This includes both direct costs related to these activities and indirect costs that are necessary to support them. ## **Support costs:** Support costs include central functions and are assigned to activity cost categories based on how resources are used. For example, property costs are allocated by floor area or per person, staff costs are based on the time spent, and other costs are allocated according to their usage. ## **Governance costs:** These costs are related to the charity's compliance with its rules and legal requirements, including expenses for audits, strategic management, trustees' meetings, and reimbursed expenses. ## **Taxation:** The charity meets the requirements in Paragraph 1 of Schedule 6 of the Finance Act 2010, so it is recognized as a charitable company for UK corporation tax purposes. This means the charity may be exempt from taxes on income or capital gains that fall under the rules in Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, as long as that income or gain is used only for charitable purposes. ## **Tangible fixed assets:** Individual fixed assets that cost £0.00 or more are initially recorded at their purchase price, minus any accumulated depreciation and any impairment losses that occur later. Depreciation and amortisation We calculate depreciation on physical assets to spread their cost, minus any estimated leftover value, over their expected useful life in the following way: Stock Work in progress is valued at the lower amount between its cost and what we expect to get from selling it, taking into account any outdated or slow-moving items. The expected selling amount is calculated by subtracting the costs needed to finish and sell the item from the selling price. The cost includes all direct expenses as well as a fair share of fixed and variable overhead costs. ## **Trade debtors** Trade debtors are the amounts customers owe us for goods sold or services provided as part of our normal business. We first record these amounts at the price agreed upon in the sale. After that, we measure them at their adjusted cost, using a method that accounts for interest, minus any amount we expect we won’t be able to collect. We set aside a provision for bad debts when we have clear evidence that we might not be able to collect all the money owed to us as originally agreed. **- 10 -** **HILLINGDON LAW CENTRE Annual report and Statement of accounts for the period ending 31 March 2024 Financial Statement Notes** ## **Cash and cash equivalents:** Cash and cash equivalents include the money we have on hand, money in bank accounts that we can access quickly, and other short-term investments that can easily be turned into cash without losing value. ## **Trade creditors:** Trade creditors are amounts we owe for goods or services we bought from suppliers as part of our normal business. We list these amounts as current liabilities if we cannot delay payment for at least twelve months after the reporting date. If we can delay payment for more than twelve months, we list them as non-current liabilities. We first record trade creditors at the price we agreed to pay, and then we measure them over time using a method that accounts for interest. ## **Borrowings:** Interest-bearing borrowings are first recorded at their fair value, minus any costs related to the transaction. After that, we keep track of these borrowings at their amortised cost. This means we account for the difference between the amount we received (after costs) and what we need to pay back over the borrowing period in our financial statements. We recognize interest expenses using the effective interest method, and these are included in our interest payable and similar charges. We classify borrowings as current liabilities unless we can delay payment for at least twelve months after the reporting date. ## **Fund structure:** Unrestricted income funds are general funds that the trustees can use freely to support the charity's goals. Restricted income funds are donations given for specific purposes or areas, and they can only be used for those designated purposes. ## **Pensions and other post retirement obligations:** The charity runs a defined contribution pension scheme. The contributions we pay into this pension scheme are recorded in our financial statements for the period they apply to. ## **3. Income from donations and legacies** **- 11 -** **HILLINGDON LAW CENTRE Annual report and Statement of accounts for the period ending 31 March 2024 Financial Statement Notes** ## **4. Investment income** ## **5. Expenditure on charitable activities** ## **6. Analysis of governance and support costs** ## **7. Taxation** The charity is a registered charity and is therefore exempt from taxation **- 12 -** **HILLINGDON LAW CENTRE** **Annual report and Statement of accounts for the period ending 31 March 2024 Financial Statement Notes** ## **8. Fixed Assets** |**8. Fixed Assets**||| |---|---|---| |**Depreciation**
At 01/04/2023
Charge for the year
At 31/03/2024
**Net Book Value**
At 31/03/2024 At
31/03/2023
**Cost or valuation**
At 01/04/2023
Additions At
31/03/2024|162,852
162,852
Land and
buildings
£
162,852
-
162,852
-
-
-|3,696
2,286
33,932.32
1,295
35,227.42
Fixtures and
Fittings
£
36,219.00
2,705
38,923.88
166,548
165,138
33,932.32
1,295
35,227.42
Total
£
199,071.00
2,705
201,775.88| |||| **- 13 -** **HILLINGDON LAW CENTRE** **Annual report and Statement of accounts for the period ending 31 March 2024 Financial Statement Notes** ## **9. Current Assets:** ||| |---|---| |**9. Current Assets:**
Trade debtors
Stocks
Cash at bank and in hand|2024
£
28,667
28,667
41,436
41,779
111882
2023
£
35,670
35,670
28,485
34,601
98756| ||,
,| ## **10. Creditors: amount falling due within one year** |**10. Creditors: amount falling due within one year**|| |---|---| |Trade Creditors
Other tax and social security
Other Creditors
Accruals and deferred income
VAT|2024
£
36,088
9,082
6,421
16,565
-
68156
2023
£
31,722
12,118
2,036
8,522
1,600
55998| ||,
,| **- 14 -** **HILLINGDON LAW CENTRE Annual report and Statement of accounts for the period ending 31 March 2024 Financial Statement Notes** ## **11. Funds** ## **12. Analysis of net assets between funds** ## **13. Analysis of net funds** **- 15 -** HILLINGDON LAW CENTRE Annual report and Statement of accounts for the period ending 31 March 2024 Financial Statement Notes 24 2024 (hwes￿ed FuThts ReslrKXed FuThls Total FuTrJs 2023 Total Funds Gfants- agerK Gcants- othgr &3èrtigs Grants . otsr •JèrThs 75.835.16 75,835.16 139.102.C¥) 142.487.9) 137.502.CKI 14,672_￿] 139.102 75.835.16 139.102(Q 214.937.16 294.661 2024 2024 Unreslndwj FwK15 Total FuThls 2023 T¢￿al Funds nvestwit Inccrfne Interes1 ￿ cash deFTh*s 427.60 427 60 427.60 427 60 7906 2024 2024 u￿eStrded Fthjs Total FuThJs Generals 2023 Total Funds 88.168.35 88.168.35 88.168 35 88.168 35 78.720.91 78.720.91 2024 Unrestnded Fw Gerwals 2024 2023 Tota Funds Rw'siTrJ Fund5 OFening work in progress Cth'TrJ in F￿3r￿$S (28,484.951 41.435_85 12.950. (28.484.951 41,435_85 12,950.90 (14.564.(K)) 28.484.95 13.920.95 -16- HILLINGDON LAW CENTRE Annual report and Statement of accounts for the period ending 31 March 2024 Financial Statement Notes 2024 2024 UnrestL¢t&J Funds Resthded FuTrJs TLXal FuThls 2023 Tota Funds CharrlatrAe athvrl]es Wages *)d salar Wage5 ￿ salar o.cKJ (18.439.861 15.817.33) (113.549.71) (18.439.86) (8,107.￿lI (5.817_331 15,227.481 (247.931.08) 1238.997.16) {134.381.37) Rent Equpment Exp Vohjrteer Exp Slaff I￿nr￿j TravellThJ Water rates L￿h( Heat and P(rA Insuwce Rep•r and Renewals Pradi&ThJ Cerbficate TeleplKTh and Fax Computer sof￿Are and MaIrtenan￿ cog1 printry postage aNJ stth Trade Subscripkns Sundry Ex￿n59 Cleaning Legal and ProfessM)nal Fees o. (534.%) (4.773.621 (1.770.831 (597.851 (307.521 (3.497.291 (1.8%.001 o. o. (7.363.341 (1.570.651 (1.401.691 (2.070 881 (712_071 11.8(Ki.lJ)) 17,622.95) 16.9e4J.00) (726_591 1419.871 (225.041 12,677.18) 17,636.72) (534.961 {4.713.621 {1.770_831 (597.851 (307.521 (3,497.291 (1.￿.00) {7.363.341 {1.570.651 {1,401.691 {2.070.881 (712_071 16.937.44) (￿.76) 12,124.941 15,434.941 {711.811 (794.601 11.467.94) (113.32) O.IM) o. (113.321 DepreC￿kn of pl￿ DepfeUat￿ of Fixluves and Fthy5 offi￿ exFenses Accountancy Fe8 Bank charges {1.235.101 11.803.32) (13.840.(IJ) (223 ￿}1 (13.840.001 (223.001 13,848.00) (49.IXII (175,054.391 1139,102.(KJI {314.156.39) IJ)4,160.941 -17-