RRGISTERED cOmP￿Ny IYUMBER: 01988411 (Engl*od W#le5) REC￿ERED CHARTTY NUMBER: 299948 PADDINGTOli LAW CEwfRE LIMITED FOR THE YEAR EI¥DED 31 MARCH 2024 Be￿ingerS LLP alkl Slatutory Auditors Lygoo House 50 l￿d0￿ Road Bromlcy K¢ni BRI 3RA PADDINGfoN LAW CENTRE LIMITED for th¢yt4reMded 31.M*reb 2•24 Pgg¢ RefeTÈAee and admiDi5trative d¢ts&s Report oftht trpsttts 2 to 5 Report tsftht indepMdeDt auditors 6 to 8 Ststement of fmancial *ctiVbtxs B*liRte skeet 10 Notu to the ftltt#nei*l Statements 11 to 17 PADDINGTOI% LAW CEIYTRE UMrrED REFERENCE AND ADMINLSTIL4TIVE DETAUS ror th* y¢•rthded 31 Matth 2024 TRUSTEES HFitrgeraid P Purto RBu5h L H￿1¢ W {r¢s1￿ed 22.1221)23) J S C Joll (ap￿Inted 29.2.2024) A Mouzakitou {app)in*d 29.22024) M C Smitt￿lhi0nViell (appoi￿ted 29.22024) K P Buck (apwJint¢d 13.11.2024) COMPAI¥Y SECRETARY REGISTERED OFFICE 421 Harrow Rip&l London WIO 4RE REGISTERED COMPANY NUMBER 01988411 (F￿g￿lld aDd WaJes} 299948 NUMBKR AUDITORS alld Stabjlory Audttots Lygon H 50 London Road Bromley BRI 3RA Page I PADDINGTON LAW CENTRE LLMfTED REPORT OF THE TRusfELS r•r the year ended 31 Marth 2024 The trustees wbo are also directors of the charity for the pwws¢s of the Compani¢s Act 2006, pT¢s¢nt th¢ir r¢port with th¢ financial statemeats of the charity for the y¢dr ended 31 Martll 2024. The trustees have adopted the provtsi¢)ns of AccouDtin8 aDd Reportin8 by Charities: Ststement of Re£ommended Practice applicable to chariti¢s preparing their accounts in accordance with the Financial Re￿rti￿ StsDdard app]icabk in the UK and Republic of treland (FRS 102> (effective l January 2019). 0￿￿CTIvEs AND AcrivrriFS Objectives and aims Th¢ obje¢tiv¢s of th¢ law Centr¢ to provide frce legal advice and assistance to ]xxyr ￿rson5 re5idetrt or working in the Grealer London ar¢4 and in p8rtILx￿8T in the ar¢a of North Paddington, whi¢h in¢ludes the London postal distri¢ts of W2, W9 athd those ateas of WIO that fall With]￿ Westtninster City Council. The Law Centre employs solicitOTK C45cwokn and administrative staff to provide legal ￿SIsts￿ce in the areas of housiD& ernploymeDt and w¢]far¢ righ Signifftgot a¢tivitles Tkne Law Centre PTovides free specialist legal advice. prxtical ¢&$ew0￿ znd Tribunal representation to poor and vulnerabk people in the area8 of Housin& W¢ifwe Benefits and EmpltsymeDt Law. helping ttwgiDalised people intt¢ag¢ th¢ir income. 0￿81￿ al￿Or r¢thin stsblc. suitable housing (including finding homes for those stre¢t homeless), at¥] re￿ain in profitable ¢mployro¢ni free from dts¢riminaw tr¢atrienL Publit btnefit The Trustees coDsi&r that th¢ ¢)bje¢tives and a¢tiviti¢s ststed aknve of the Law Centre PTovid&8 publi¢ b¢nefit within the m¢aniDg and tern￿ of the Cbarity Act 2011. VoluDteer5 Th¢ Law Centre ￿gUlarlY uses voluDteers, for both ¢a$¢Wo￿ and admiD t&rs. B￿r1[ag￿5 ilTr. wÈll be prop)sed forrwpinknentatthe forttKomin8 ADnual General Meeti 12.//.212.c)2ty..... and Approved by order of the Fx>ard of trustees on...... . signed on its L%ha]f by: PPU Page 5 REPORT OF ThE INDEPEliDENT A￿D￿OR5 TO THE MEMBERS OF PADDINGTOY LAW CENfRE LLM. rfED W¢ have audited the financial Stat￿n¢￿ts of Paddington Law Centre Limited (the '¢haritabl¢ company) for th¢ year ended 3141arch 2024 whi¢h ¢omwis¢ th¢ State￿ent of fIna￿l￿ &tiviti¢s, the Balance sheet 8nd ￿>t¢S to the fmancial statem¢nts, including a suttUDary of Significant ac¢ow)ting trt)licie5. The financial reporting fram¢work that has been applie41 in their preparation 1$ applicable law and United Kingdorn Aecoutiting Standards (Unit¢d KiDgdo]D Genernlly A¢Gepied A¢¢oun¢ing Practice). In OUT tspinion th¢ finan¢ial stst¢m¢nts: give a true and fair view of the state of the ¢haritsble compangs affair5 as at 31 March 2024 atsd of its incoming resources 8nd application of resources. includ￿g its income and expe￿dit￿rty for the year then end￿. have been properly prepared ir¥ a¢¢ordaA¢e with United Kingdorn Generdlty A¢¢¢￿ed A¢counting Practice. amd - have been prewdred in accordance with the requir¢meDts of th¢ CThwies A￿2￿. B￿1$ for opillion We ¢oDducted our audit in acrordance with Intenm￿ sta￿dard8 on Audttsn8 IIJK) OSAS (L￿)} and appli¢able law. OUT ￿pOnsibl11t)eS und¢r those standards are d£￿￿1b¢d in the Audirors. responsibilities for the audit of the f￿anCial statemcnts swtM)n of our rer￿. We are indepe]Mlent of th¢ ¢bariÉable company accordance with the ¢thi¢al requirements that are relevant to owr audit orth¢ fmanciai ststements in the UK including the FRC'S Ethical Standard. athl we hav¢ fvlfjlled our other ethical responsibilities in ￿(￿rdIn¢t with thes¢ f¢quiT¢ments. We b¢li¢ve that the audit evidence we have obtained 15 sufficient and appmpria* to provmle & basis for ouropinioJL Con¢lusioDs relating lo going conetrn In auditiug the fihan¢iaJ si*emellts, we have wicluded thatthe tnLrfces' ￿¢ of the going concern basis of 8¢counting in the prcparation of the financial statelnents i5 appn)priate. B￿¢d on th¢ work w¢ hav¢ perfortne4 we have Dot idartifityj amy matenai uN¢en￿li¢S relatin8 to eV￿ts or ¢ondith)ns tha¢ illdividually or collectively, may c&8t Significant doubt OD the cbaritable compoDy's Y4bility to rontinue as a going rollccrn for a PEriod of at l¢asttwelYc ￿OnthS when the fi￿a￿ti￿ StateM￿ts are autknrised for issue. Our respon$lL )i1s1ies tbe r¢s￿￿1b111IlaS of the llwiees with respect to going Concern are desttibed in the relevant sertions of this reporL OtheYinforJnAtio The trusts¢s ar¢ r¢s￿nSible for the other information. The oth¢r infortDation wmpTis¢s th¢ iThforTDation ill¢luded in the Annval rewTh￿ otheT thaD tb¢ financial statements and our Reportof the i*deDi audirijrs thereon. Our opinion on the financial statements does not cover the other informa￿￿ alld. except to the extent otheTwi$e Cxplicitly sts1￿ in our rel￿. we th) not exwess any forln of assur￿¢¢ coll¢lusionthereo En w)me¢tion with our audit of the fiDatLcial statejnents. our reswDsibility 15 kn read the other ]nfOrn￿lI0￿ and, in doing 50, consider whethw the other infonuatv)n i5 materially in¢onsistent with the financial slaianents or our knowledg¢ obtsined in th¢ audit or othetwise appears to b¢ mat¢ri8lly rnisstated. If we identify su¢h M*¢r1￿ In￿nsIste￿¢1cS or apparent material rnisstatemellts. we aTe rwuired to d&ermiDe whdher thi5 gives rise to a material misstatement fft the fi]]ancial statanrnts th¢m5Elv¢s. If, basa on th¢ work w¢ have perfornirf w¢ wn¢lude that th¢r¢ is a maJ¢rial misstaternentofthis other iDfonnation. we arc requir￿ ts) rewtthat fa¢L W¢ nothing to report in this regard. opinio￿ on otber matttn prestribed by the CoMpAaies Art 21J•6 In ouropinion, based on th¢ work ulld¢rt￿¢n in the course of the audlt: the infonnatiorl given in tbe Report of the trustee5 for the fiTwi¢iai year foT which the financial stat￿ents are prepared 15 con51St¢nt with th¢ fithan¢ial ststrm¢nts: aThl - the Report of the tsustees has b¢¢n prepar￿ in accord￿ with applieable1¢80] requiT¢m¢nt& Page 6 REPORT OF THE If*DEPENDKKf ALDITORS TO THE MEMBERS OF PADDINGTON LAW CENTRE LI￿￿ED Matters OD whieb we are required to Teport by exegption En the lighi of th¢ knowledge and und¢rstsnding of the ¢haritsbl¢ ¢on]pany and its envirDntllent obtsiDed in the ¢ourn¢ of the audit. we have not identified Materi￿ mi5StakneDts in the Rryrt of the We have nothing to re￿rt iti ttspect of the following matters where the Companies Act 2006 require5 US to re￿)rt to you if, in our opitjion: adequate accounting record5 have Mt been kept or rets]￿ adequate for gudit have Èy)t be¢D received from branches ￿0t visited by us. or the fuwicial sfaterneDts are Dot in weement with the accouDkns records rdurn4' (* ertain dis¢losures of trumees, mun¢ralion spe¢ifi¢d by law are m*Je" or we not receivcd all the inforn￿tIon and explan￿10￿S we require for our audi¢ tsr the trustees were not entitled to tske advanthge of the small Mmpati5es exemplion frorn the rtqUiTement to PTeparc a Strategic T¢POrtor in prepry the Retmjrt of the 1rust￿5. R¢sp)nslbillties of trwsle As explained more fuuy in the Statement of trustees, ￿[M)nSIbIlities, the t[￿theS {who also the dir¢¢t0fft5 of th¢ charitable company for th¢ purp)ses of r4)rnpany law) are respoD5ible for thr preparation of the flnancial statements and forbeing 5ati5fitd that they give a truc and fair vicw, and for such interna] control as the trustees ddemitte is ne¢¢ssery to ¢nable the preparation of fit￿￿￿ttl st*ements that aye free frotD material misstatemettL whdher due to fraud or error. Jll preparing th¢ financial sIatell￿nts. the trustees are resE￿￿￿ble for assts5iDg the charffitable CoMp￿Y'S ability to niinue as a going concry di￿10$]ng, &8 appIl￿ble, matters Y¢l*ed ￿ going wn¢¢rn and using the going concern basis of 3¢¢0unting unless the trnstees either intend to liquidate the charitable company or to cease operations, or have norealistie a]ternati￿ Imrt to do so. Our rtSPOn5ibilitiu for tbe *udit of tbe ￿￿￿¢111 statsmeBts Our obj¢¢tiv¢s ar¢ to obtsin rea50llable asSllr￿ Wheth￿ the statements ¥ a whole are free from material misstatement. WhetI￿r due to fraud or error. and to i55ue a Rewrt of the ÉtLdq>endent auditors in¢ludes our oplliion. Reasonable assurance is a higb level of &ssuranc¢, bui is Njt a guar2llt¢e that all audit ¢onducted in accordan¢e with ISAS (UK) will a]way$ d¢t¢¢t a morerial lliissiat¢mEnt when it exists. Misstaternents can ￿1$¢ from fraud or error and are ¢tsnsidcred mat¢rial rf, it￿1viduallY or in the 8ggreg2te, th¢y ¢ould ￿nablY b¢ expected to iDfluence the eonomi¢ d¢¢isions of users tsken on the basis of thes¢ financial statements. Th¢ cxtEllt to which ourprocedures are capable of d*ding inEgularitie4 ill¢luding fraud is dets11￿ below.. identifying and asstS5ing Tisk& of uwterial misstst¢m¢nT in of iwiarities, in¢lvding fraud and erwor. we Considered th¢ followillg: - the nature ofthe ind￿. control ellvlronll￿I1 and bUsU￿sS rth - results of our ¢nquiries io manogem¢nt ab¢)ui their OWD asse￿ne￿I of tbe tisks of fraud and trn)r, - the sllattcrs discussed amoD8 the audit engagem¢Dt teanj rewding I￿¥ olld where fraud may occur in the financial statements athd any potential itidiratOTS of fraud. (Jjr procedures to Tespond ￿ risk include thc followin8". - reviewing the financia] statemeni disclosures and testing to supw￿ting d{KUD￿￿tIOn. - perforn)illg anatytieal pro¢edur¢s to identify any unusual or unexye¢ted ar￿ that tllay Indi￿ts tisks of material mi5Stalement to fraud or error, - addr¢ssing th¢ risk of hud and error thTough 0￿￿ide of c￿ntrol5, l¢stiDg the appropriateness of journals. w¢ssing Wh¢th￿ th¢ judgements made in t?￿l￿g &couttting tslirnate5 are indicative of a potential bias; and Evaluating the bu5ine&s rattODaie of any si8nifi¢aN trans￿￿ that ax¢ uttusual or outside the nonnal course of bu$ines5. A fiwther description of our Tesp)nsibilities fow th¢ a￿11 of th¢ financial slateM￿ is located on the Fitwicial Reporting Council'$ website at www.fr¢.org.uklauditorsre5P0Th5ibiliti¢5. This des¢ription fonns part of our R¢port of th¢ Indep¢nd¢nt Auditm. REPORT OF THE INDEPENDENT AiJDrroiLS TO THE M&MBERS OF PADDINGTON IAW CEhTRE LIMrrED our report This re￿rt is nwJ¢ solety to the charitable C￿panY'S umllbers. as a ik)dy. in wTrrdan¢¢ with Charter 3 of Part 16 of the cO￿panIeS A¢¢ 2￿6. Ow audit work has bew ￿tertak¢ll so we rtiEht stste to the charitabl¢ companys meM￿rS those matters we are ￿uIre￿I kn State to thern in an audith. reprrt alld for no oth¢r To thE fulltst exte￿ permitted by law. w¢ do Dot a¢¢¢pt or assum¢ re$w￿l1)i]Ity to ￿tstI￿r thaD the charttsble eoDipany and the ctwitabk ¢OD)pany's members as a i￿y, f0r0ura￿itWOrt fv this T¢POTL w forth¢ opinions we have forn*d. Ri¢ky HutsoD Bsc FCCA ACA {Senior Stststory Auditor) for and ott behalf of Belling¢rs LLP znd Statutory Auditot5 Lygom House 50 London Road Bromley BRI 3RA Page 8 PADDfNGfoli LAW CEThIK LIMrrED srATEMEh7 OF FINANCIAL Aci7vmES for the yeareDded 31 March 21124 2024 Totsl funds 2023 Tothl fund$ Unrestricted Restricted tP4COME AND EPIDOWMENTS FROM Donations and l¢ga¢i&8 17J45 17?45 13.813 ChgrithlAe gctivitie Legal rep￿sentation 27 155ffi93 181753 194.009 Total 155.693 2110,098 207.822 EXPENDITURE ON Charitable actiwities Legal r¢p￿t￿latIOn 29953 155h93 185,646 149,309 lither 50J34 45,429 Totsl ISS693 236,180 194,738 NET INCOMEI(EXPENDmJRE) 14&$2) (36,082) 13,084 RECONCILIATION OF FUliDS Total thnds brought IDrward 73J62 73J62 60.278 TOTAL FUNDS CARRIED FORWARD 37380 37J811 73,362 PADDINGTON LAW CENTRE LIMffED BALANCE SHEET 31 M#rth 2•24 2024 T4Jtsl ds 2023 Total ds fiwd Not¢s FIXED ASSETS T8Th8ibtc &ssct5 615 CURRENf ASSE13 in progrtss D¢btors Cash at bank and in hand io li 33382 15.726 3,Jl¥ 33282 15.726 23J51 25.891 44.732 40.768 2•J33 126 2•*33 72959 111.391 CREDITORS AmourLls falling due within one y 12 {14W) (3￿79) {38.644) NET CLUUiENT A&8ETS 37280 373811 72.747 TOTAL ASSETS I￿￿$ CURRENr LIABILITIES 3728• 3728• 73.362 NFT ￿￿ETs 37J8• 3728• 73,362 FUNDS UMrestrictcd fund8 14 372811 73J62 TOTAL FUNDS 37280 73,362 These fthan¢iaJ statements have l%eD tryared in ac¢oTdJnce with the pmtsiolls applicable to ¢hwitsbk companies subject to the small ¢ompani¢s ￿￿1¢. The fmatt¢ial slatements were approved by the Board of Tr￿le¢S alld auÈlM)rised for issue on i.1/i.%lA.Ls&.*. ..... and were signed oll its bebalf by.. . Trustee The notes form part of these financial statements Pag¢ 10 PADDINGTON LAW CENTRE LIMITED NiyrES TO THE ThANCIAL STATEME for thtyur elldtd 31 March 2•24 ACCOiJIYTING POLICIES Basis of pre￿rIng the fm•D¢i•I stat￿l￿ts The fjnanciaj stateJn¢nts of the charitable company. whi¢h is a publi¢ b¢nefit entity under FRS 102. have been prePa￿d in accordance with the Chatities SORP IFRS 102)'AccouDting and Reporting by ChaTiti¢s'. Stst¢nJ¢nt of R¢¢ommended PJxli¢e applicable to charitie5 preparing their accounts trt x¢ordan¢e with the Financial Reporting Stsndard applicable in the [￿j and Republi¢ of treland (FRS 1021 Icffective l January 2019),, Fin8n¢ial Reporting Standard 10? Yhe FiDanciaJ Reporti￿ Slandard applicable tn tbe UK and Republic of Ireland. and the CompJni¢s A¢t 2006. The financial statements have been pr¢partyl under the bistorical Cost ¢onvcntis) Going concern The trustees bave reviewed thc fi]Tranci21 position of the cknity with referenc¢ to fmall¢ial proje¢tions and expect the charity Can o)ntitiue to opetate for a PEriod in excess of twefv¢ month5 following the approval of the financial statellThts. therefore, th¢ In￿1¢¢$ ¢onsAder it aPPTopriate for the a¢¢owJts to be prepared on a going concern b&5iS. Income All Incon￿ ts recogDi5ed kn the StstenKnt of Financial Activities on¢e the ¢harity bas entitlement tt) the futKb, tt is probable thai the income will received and the amoutsl (an be I[￿aSU￿ reliably. ExpeDditure Liabditieg are recognised as eX￿dIts￿e as soon as there is a legal or CO￿truCtIve obligation committing th ¢harity to that expeDdItl￿e. it 15 Probable tha¢ a tran5f¢r of economic kn¢fits wAll be required in scttlement and th¢ amount of the obligalioll can be me&sured r¢li8bly. Expthditure 15 accounted for on an a¢cnuis basis and has been cla&8ified under headitigs that aggregate all LX)St r¢lat¢d ¢0 th¢ ¢atrgory. Where costs cannot b¢ dir¢ctly attributed to parti¢ular headiD85 they have been allo¢a*d to activities on a basis ¢onsistent with the of Tangible fixed assets D¢prtGi*ion is provided at the following annual ratrs ill ord¢r to write off each a45Ct over its estimated use￿1 life. Comput¢requApm¢nt 25Y• on cosi Work in progr Work in progress is recognis¢d at the poitit when the out¢orne of tt* ￿nderIng of s¢rvic¢s be estimat¢d reliably. Work in progress ¢4)mpri5es of legal S￿1¢¢$ provided by rcfctence to the stage of comp]&ioll at the end of the reporting p¢rii)d. Taxg¢H)n The charity is exttnpt from Cor￿10￿￿X0ll its clwitsbk &tivitie5. Futtd aeeountiDg Unr¢stri¢ted fjjnds ¢an be used in aC&yd￿ with th¢ clwitabie obj¢¢tives atthc discretion of the trustees. R¢strided fullds can onty be used ft*r particulaT rcstrict&l purposes within the objects of the charity. R¢stri¢tions arise WIKD spccified by the donor orwben fulld5 ate raised for particular r¢StrI￿£d purposes. Further eXplan￿lon of the natur¢ and purwse of cach fjjnd is iwluded iti the notes to the financial stthments. Pension tosts and otber post-retirtrn¢nt benefits The charitable company op¢rat¢5 a defined contribution pe￿70￿ sch¢m¢. Contill￿tiO￿ payable to th¢ ¢baritable ¢ornpany's peTh8iott schem¢ art charged to th¢ Statement of FU￿claI A¢tivities in the period to which they relate. Page 11 nttnu¢d... PADDINGTON LAW c£NfRE LIMrrED NOTES TO THE FINANCIAL ￿ATEMENTs- coDIKDued ffjr the y¢•r ¢Dd¢d 31 M*r¢b 21124 INCOME FROM CHARrrABLK AcrivrriES 2024 2023 174J88 8th65 181,979 12,030 L¢gal f¢¢s & odvi¢e 181753 194,009 GraDts received, in¢l￿ded irt the aly)ve, are as follows: 2924 2023 Strand Parishes Tn￿t The Aceess to JuMi¢e Ftiunda The Hcnry Smith Charity The IA)ndon CoMmu￿lty FouDdatiOD W¢stminsier knalgamated Charity Gardet) Court Chambers City of WeskniA8ier TnLSt for London AB Charitabl¢ Trnst Drdpers Charitable Tn Postcode Society Trust Allen & Overy Foundation Th¢ National IA)ttery Communty Fund 7,111M 7,0(K> 14,672 46JOO &851 4,684 1.750 49,718 58219 38.465 50.625 24.997 9.191 14595 6.000 10,000 174.088 181,979 CHARfFABLE ACTivrriES COSTS Direct Costs Ikgal r￿￿sen￿lIOn 18$646 SUPPORT COSTS Gtsvernallee Other Totsjs 40h30 3124 44,454 Support ￿ts, included in the aknve. aT¢ as ftillo Other 2024 Other 2023 Total activities Rent & rates Insurance Telephon¢ Postage & Stationery Sutthies 9544 15,188 1,950 1,787 5,102 1988 L435 Pag¢ 12 continued... PADDINGTON LAW CENlllE LIMITED NOTES TO THE FINAP4ClAL￿ATKM￿￿T3. eonttnued for the yt4r eaded 31 Mar