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2021-03-31-accounts

Company registration number: 01732131 Charity registration number: 515776

Nottingham Law Centre Limited

(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2021

Community Accounting Plus Units } & 2 North West 41 Talbot Street Nottingham NG1 5GL

Nottingham Law Centre Limited

Contents

Reference and Administrative Details I
Trustees’ Report 2to7
Independent Examiner's Report 8
Statement ofFinancial Activities 9 to 10
Balance Sheet 1]
Statement ofCash Flows 12
NotestotheFinancialStatements 13to23

Nottingham Law Centre Limited

Reference and Administrative Details

Trustees

Andrew Wesley, Chair Ben Talbot, Treasurer Mark Kelley Judy Tate Sandra Pink Mark Keeley Simon Leach Maggie Grimshaw Daniela Scotece

Callum Scott

Senior Management Team

S Denton, Senior Solicitor D Howarth, Finance Manager

Principal Office 119 Radford Road Hyson Green Nottingham NG7 5DU Company Registration Number 01732131

Charity Registration Number 515776 Bankers Unity

Unity Trust Bank ple Nine Brindleyplace Birmingham Bi 2HB

Independent Examiner

John O'Brien, employee of Community Accounting Plus Units ] & 2 North West 41 Talbot Street Nottingham NGI 5GL

Page |

Nottingham Law Centre Limited

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 2021.

Trustces

Andrew Wesley, Chair

Ben Talbot, Treasurer

Mark Kelley

Judy Tate Sandra Pink

Mark Keeley Simon Leach Maggie Grimshaw

Daniela Scotece

Callum Scott

Faye Deverell (resigned 30 March 2021)

Structure, governance and management

Nature ofgoverning document

The charity is a company limited by guarantee and registered charity. It is operated under the rules of its memorandum and articles of association dated 15th June 1983 and most recently amended 25th May 1995. It has no share capital and the liability of each member in the event of winding-up ts limited to £1.

Recruitment and appointment of trustees

The Board of Trustees' members are recruited and appointed in order to link Nottingham Law Centre with the community it serves, and seeks to reflect the diverse nature of the various communities within Nottingham and adjoining boroughs. The Board of Trustees is elected at the Annual General Meeting.

Induction and training of trustees

All new Board of Trustees' members receive an induction and any training deemed necessary.

Arrangements for setting key management personnel remuncration

The Board of Trustees determine the pay and remuneration of the charity's key management personnel.

Organisational structure

Ultimate responsibility for running the charity and decision making rests with the Board of Trustees, with day to day responsibility delegated to the Senior Solicitor.

Page 2

Nottingham Law Centre Limited

Trustees’ Report

Major risks and management of those risks

Main risks

As a charity Nottingham Law Centre is reliant on a number of funding streams. The principal risk is that Nottingham Law Centre will lose one of its funders.

For this reason, the Board of Trustees work to identify other funding streams and to ensure that the charity maintains adequate reserves.

Objectives and activities

Objects and aims

To provide a free, accessible, accountable and effective specialist service in areas of law that have the greatest impact on disadvantaged sections of the community. Services are particularly targeted towards vulnerable sections of society whose access to legal advice is often limited or non-existent.

Objectives, strategies and activities

To provide legal services, advice and representation on housing, welfare benefits and debt for those living within Nottinghamshire;

To provide all in house Jegal services on the above at no cost to the client;

To encourage and empower users to become involved in the Law Centre's decision making processes; To break down barriers to the legal system that have prevented many people from having access to the law; To lobby, on behalf of users, on legislation or legislative changes which are unjust or will result in further hardship;

To work pro-actively to inform and educate people about their legal rights and responsibilities and any individual or collective action that they can take. This includes work with community, residents and tenants.

Public benefit

Nottingham Law Centre Limited has ensured that the Charities Commission guidance on public benefit has been complied with by ensuring that its advice and representation services are accessible and available to the general public and that this service is offered free of charge.

The company’s activities benefit the public in the following ways: Through the provision of advice, casework and representation to clients; Through social policy work that seeks to address the underlying causes of people's legal problems by responding to consultations, participating in reviews, publicising cases, raising issues with appropriate statutory bodies and by working to extend the availability of free legal services.

Nottingham Law Centre Limited closely monitors the number of cases opened, the outcomes achieved and any gains secured,

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 201! to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Page 3

Nottingham Law Centre Limited

Trustees' Report

Achievements and performance

Like many organisations, Nottingham Law Centre has had to deal with the challenges posed by the COVID-19 global pandemic. The Law Centre was forced to close its door to the public at the end of March 2020 and staff were required to work from home. In order to facilitate this, and to ensure that the Law Centre continued to support as many clients as possible, Law Centre staff arranged for an overhaul of its IT systems. This included purchasing new laptops and associated equipment for all staff, the migration of al] data to the Cloud, and a move to digital dictation. This enabled staff to work from home far more effectively, As restrictions and guidance changed, Law Centre advisers were able to start seeing some clients face-to-face, whilst ensuring that Personal Protective Equipment (PPE) was used and social distancing was maintained. The Law Centre’s staff were also split into two “bubbles” to ensure that if one group had to self-isolate, the other group could continue to deliver an effective service. Access to the building was restricted by way of an intercom to control who could enter the building and alterations were made to the Centre's interview rooms; this was to keep both staff and clients as safe as possible.

Throughout all of this, Nottingham Law Centre has continued to attempt to maximise income from Legal Aid certificated work and identify additional funding streams, particularly those for COVID-related support.

The company has continued working with other advice providers as a member of the Advice Nottingham consortium, Advice Nottingham is taking a collaborative and co-ordinated approach to the delivery of advice across Nottingham. The consortium has continued to meet the requirements of the contract that has Nottingham & District Citizens Advice as the lead agency, with Nottingham Law Centre Limited and four other providers delivering under sub-contracts.

The company has a sub contract with Leicester Community Advice and Law Service to deliver debt advice. The current contract started in October 2014 and covers one adviser post.

The company has a contract with the British Gas Energy Trust to deliver fuel debt advice. The current contract started in April 2019 and covers one adviser post.

The company has a grant agreement with the Home Office to provide advice and assistance under the UK Government's European Union Settled Status scheme, The current agreement started in April 2019 and covers several advisers’ work.

Overall, the company has continued to consolidate and strengthen its position in the market. The company has retained the Lexce! Quality Mark following a further audit of procedures and casework. Lexcel accreditation is the Law Society’s international practice management standard and is recognised internationally. Maintenance audits take place once a year to ensure that the Law Centre continues to meet the quality mark. The company has a Business Continuity Plan (BCP) in place that addresses issues including loss of data, underperformance, pandemics and Joss of key personnel. This will provide increased resilience and help mitigate the impact should business continuity issues occur. Nottingham Law Centre used the BCP throughout the COVID-1!9 pandemic.

Nottingham Law Centre closely monitors the number of cases opened, the outcomes achieved and any gains secured. Nottingham Law Centre also seeks feedback from all clients upon conclusion of their case.

Page 4

Nottingham Law Centre Limited

Trustees’ Report

During this accounting period Nottingham Law Centre has helped, advised and represented the following numbers of people;

Housing 638

Welfare Benefits 352 Debt (including Fuel Debt) 322 EUSS/Immigration 426 Employment I

During this accounting period Nottingham Law Centre has secured the following gains;

Debt managed £1,558,960

Debt written off £9,967 Welfare benefits annualised £1,536,908 Welfare benefits lump sum £448,083

Financial review

As a not for profit organisation, Nottingham Law Centre aims to break even. The trustees are pleased with the surplus, especially given the fact that the charity has had to deal with the impact of the COVID-19 pandemic.

As a charity, Nottingham Law Centre is reliant on a number of funding streams. The principal risk is that Nottingham Law Centre will lose one of its funders. For this reason, the Board of Trustees work to identify other funding streams and to ensure that the charity maintains adequate reserves.

Due to COVID-19, the Courts were closed and a stay on evictions was imposed. Whilst this was beneficial for tenants, it did impact on the number of people needing advice and/or representation which in turn impacted on the Law Centre’s income. This reduction was still being felt in March 2021 and will continue to have an impact in the next financial year.

Policy on reserves

As part of the financial management of Nottingham Law Centre Limited, the Board of Trustees have set a long term target of working towards accumulating a reserve fund which represents a minimum of 25% of the company's annual running costs.

These reserves will enable the company to deal with the following contingencies:

Cash flow problems when waiting for contract income to be paid or funding cheques to arrive; Staffing shortages due to sickness or matemity leave;

Cuts in funding;

In the event of closure, three months running costs to wind up the organisation and pay redundancies and leasehold liabilities.

This policy is reviewed annually when the Board of Trustees sets the budget for the following financial year.

Page 5

Nottingham Law Centre Limited

Trustees' Report

Plans for future periods

Aims and key objectives forfuture periods

Nottingham Law Centre will continue to provide free advice and representation on social welfare legal issues to the residents of Nottinghamshire.

The Law Centre predicts that there will be an increase in demand for its services as the country comes out of COVID-19 related restrictions and lockdowns and as legal proceedings resume. The Law Centre will continue to adhere to all guidance related to COVID-19 to ensure the safety of both its staff and its clients.

The Law Centre will continue to lobby, on behalf of users, on legislation or legislative changes which are unjust or will result in further hardship.

Nottingham Law Centre will continue to attempt to identify additional sources of funding.

Funds held as custodian trustee on behaif of others

Nottingham Law Centre has a Client bank account. These funds are held on behalf of 5 clients, the balance at 31/03/21 was £22,391, These funds are excluded from the accounts.

Thank you

Nottingham Law éentre would like to thank all of its funders, supporters, volunteers and trustees. The Law Centre would like to say a particular thank you to its staff, who have coped with the challenges of the past year admirably and who have continued to help the most vulnerable in our community.

Page 6

Nottingham Law Centre Limited

Trustees' Report

Statement of Trustees’ Responsibilities

The trustees (who are also the directors of Nottingham Law Centre Limited 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:

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.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006. The anata! reportwas approved by the trustees of the charity on Baa and signed on its behalf by:

Andrew Wesley Trustee

Page 7

Nottingham Law Centre Limited

Independent Examiner's Report to the trustees of Nottingham Law Centre Limited

Independent examiner’s report to the trustees of Nottingham Law Centre Limited (‘the Company‘) ] report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity's trustees of the company (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 the Company 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

Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that [ am qualified to undertake the examination because ] am a member and Fellow of the Association of Charity Independent Examiners, which is one of the listed bodies. | have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Company 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)}.

Y 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.

John O'Brien MSc, FCCA, FCIE, employee of Community Accounting Plus Fellow of the Association of Charity Independent Examiners

Units | & 2 North West 41 Talbot Street Nottingham NGI 5GL

BY. |a

Page 8

Nottingham Law Centre Limited

Statement of Financial Activities for the Year Ended 31 March 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Unrestricted Restricted Total Total
Note funds
£		 funds
£		 2021
£		 2020
£
Income and Endowments from:
Donations and legacies 2 204,072 - 204,072 27,662
Charitable activities 3 342,249 288,143 630,392 695,457
investment income 5 - - - 17
Total Income 546,321 288,143 834,464 723,136
Expenditure on:
Charitable activities 6 (439,193) (266,696) (705,889) (660,469)
Total Expenditure (439,193) (266,696) (705,889) (660,469)
Netincome 107,128 21,447 128,575 62,667
Transfers between funds (8,483) 8,483 - -
Netmovement in funds 98,645 29,930 128,575 62,667
Reconciliation offunds
Total funds brought forward 356,111 - 356,111 293,444
Totalfundscarriedforward 19 454,756 29,930 484,686 356,111

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 19.

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Nottingham Law Centre Limited

Statement of Financial Activities for the Year Ended 31 March 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

These are the figures for the previous accounting period and are included for comparative purposes

Unrestricted Restricted Total
funds funds 2020
Note £ £ £
income and Endowments from:
Donations and legacies 2 27,662 - 27,662
Charitable activities 3 505,194 190,263 695,457
Investment income 5 17 - 17
Total income 532,873 190,263 723,136
Expenditure on:
Charitable activities 6 (465,495) (194,974) (660,469)
Tota! expenditure (465,495) (194,974) (660,469)
Net income/(expenditure) 67,378 (4,711) 62,667
Transfers between funds (4,711) 4,711 -
Net movement in funds 62,667 - 62,667
Reconciliation offunds
Total funds brought forward 293,444 - 293,444
Totalfundscarriedforward 19 356,111 - 356,111

Page 10

Nottingham Law Centre Limited

(Registration number: 01732131) Balance Sheet as at 31 March 2021

2021 2020
Note £ £
Fixed assets
Tangible assets 12 4,869 7,184
Current assets
Stocks 13 267,189 283,205
Debtors 14 45,865 77,424
Cash at bank and in hand 15 257,823 27,351
570,877 387,980
Creditors: Amounts fallingdue within one year 16 (91,060) (39,053)
Net current assets 479,817 348,927
Net assets 484,686 356,111
Fundsofthe charity:
Restricted income funds
Restricted funds 19 29,930 -
Unrestricted income funds
Unrestricted funds 454,756 356,111
Totalfunds 19 484,686 356,111

For the financial year ending 31 March 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to smal! companies.

Directors’ responsibilities:

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

The financial statements on pages 9 to 23 were approved by the trustees, and authorised for issue on wl AYA. and signed on their behalf by:

----- Start of picture text -----
Ben Talbot
Trustee
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Page 1]

Nottingham Law Centre Limited

Statement of Cash Flows for the Year Ended 31 March 2021

2021 2020
Note £ £
Cash flows from operating activities
Netcash income 128,575 62,667
Adjustments to cash flows from non-cash items
Depreciation 2,315 3,356
Investment income 5 - (17)
130,890 66,006
Working capital adjustments
Decrease/(increase) in stocks 13 16,016 (58,306)
Decrease in debtors 14 31,559 18,813
Increase in creditors 16 52,007 897
Netcash flows from operating activities 230,472 27,410
Cash flows from investing activities
Interest receivable and similar income 5 - {7
Purchase oftangible fixed assets 12 C2 12.2)
Net cash flows from investing activities - (2,105)
Net increase in cash and cash equivalents 230,472 25,305
Cash and cash equivalents at 1 April 27,351 2,046
Cash and cash equivalents at 31 March 257,823 27,351
Reconciliation ofnet cash flow to movement in net funds
Increase in cash 230,472 25,305
Net funds at I April 2020 27,351 2,046
Netfundsat31March2021 257,823 27,351

All of the cash flows are derived from continuing operations during the above two periods.

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Nottingham Law Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

1 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 lreland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Nottingham Law Centre Limited 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 financial statements have been prepared on a going concern basis.

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

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.

Gift aid

Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate.

Investment income

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

Page 13

Nottingham Law Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

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.

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.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

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 £500.00 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:

Asset class Depreciation method and rate Leasehold land & buildings 20.0% straight line Fixtures & fittings 15.0% reducing balance IT equipment 33.3% straight line

Stock

Work in progress is calculated at a rate of 50% of the fixed fee receivable for all on-going cases. Legal Aid Certificate work is valued at 80% of chargeable costs.

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Nottingham Law Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

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 equivatents

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.

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.

Fund structure

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

Restricted income funds are those grants 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 company operates a defined contribution scheme for the benefit of its employees. The costs of contributions are written off against profits in the year they are payable.

Page 15

Nottingham Law Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

2 Income from donations and legacies

Unrestricted
funds
Total Total
General 2021 2020
£ £ £
Grants, including capital grants;
Government grants §2,737 52,737 -
Grants from other charities 151,135 151,135 24,250
Other income from donations and legacies 200 200 3,412
204,072 204,072 27,662
3 Income from charitable activities
Unrestricted
funds
Restricted Total Total
General funds 2021 2020
£ £ £ £
Legal aid income 167,087 - 167,087 293,545
Grants& donations - 288,143 288, 143 190,263
Mortgage & rent possessions - - ~ 40,497
Disbursements 23,518 - 23,518 {8,307
CAB/NCC Contract 136,581 - 136,581 152,096
Other income 831 ~ 831 -
Costs awarded 14,232 - 14,232 749
342,249 288,143 630,392 695,457

Page 16

Nottingham Law Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

4 Grants & donations

Unrestricted Restricted
funds funds Total
£ £ £
Law Centres Federation 124,500 40,000 164,500
European Union Settlement Scheme - 130,176 130,176
HMRC (JRS) 52,737 3,504 56,241
Money Advice Service - 49,223 49,223
Tudor Trust 2,000 33,000 35,000
British Gas Energy Trust - 17,240 17,240
Heritage Lottery Fund - 15,000 15,000
Nottinghamshire Community Foundation 6,000 - 6,000
Thomas FarrCharity 5,000 - 5,000
Nottingham Equal 4,500 - 4,500
Access to Justice Foundation 4,200 - 4,200
The Clothworkers' Foundation 2,200 - 2,200
Midlands Legal Support Trust 1,860 - 1,860
Good Things Foundation 875 - 875
Sundry donations 200 - 200
204,072 288,143 492,215
5
Investment income
Total Total
2021 2020
£ £
Interest receivable and similar income;
Interestreceivableonbankdeposits - 17

Total Total 2021 2020 £ £ - 17

Page 17

Nottingham Law Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

6 Expenditure on charitable activities

Unrestricted
funds
Restricted Total Total
General funds 2021 2020
£ £ £ £
Wages, NI& pension 297,327 156,633 453,960 436,966
Depreciation 2,315 - 2,315 3,356
Disbursements 39,796 - 39,796 71,512
Telephone& postage 12,850 719 13,569 16,262
Insurance 4,441 - 4,441 5,164
Books& periodicals - - - 503
Stationery & office supplies 6,769 - 6,769 9,269
Travel& subsistence 490 21 511 4,069
Training courses 3,459 - 3,459 1,222
Professional fees 4,062 2,270 6,332 12,871
Freelance workers - 3,720 3,720 -
Subscriptions 13,673 458 14.131 8,458
Heating, lighting & water 892 - 892 3,220
Equipment & IT costs 20,173 25,171 45,344 14,878
Repairs, maintenance & cleaning 10,768 - 10,768 6,346
Rent& rates 21,346 4,500 25,846 31,604
Sundry expenses 582 - 582 72|
Bank charges 797 - 797 829
Irrecoverable VAT 5,897 - 5,897 4,279
Accountancy, payroll& bookkeeping
fees 3,632 - 3,632 3,464
Hospitality& refreshments - - - 398
Marketing& publicity - - - 2,199
Internal overheads (10,076) 10,076 - -
Delivery partners - 63,128 63,128 22,879
439,193 266,696 705,889 660,469

Page 18

Nottingham Law Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

7 Net incoming/outgoing resources

Net incoming resources for the year include:

Depreciation of fixed assets

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||| |---|---| |2021|2020| |£|£| |2,315|3,356|

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8 Trustees remuneration and expenses

No tnistees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

9 Fees payable to independent examiner

During the period, the fees payable (excluding VAT) to the charity’s independent examiner are analysed as follows:

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|||||||| |---|---|---|---|---|---|---| |2021|2020| |£|£| |Independent|examination|1,350|1,350| |Other|financial|services|2,232|2,114| |3,582|3,464| |10|Staff costs| |The|aggregate|payroll|costs|were|as|follows:|

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|||||| |---|---|---|---|---| |2021|2020| |£|£| |Staff costs|during|the|year were:| |Wages|and|salaries|377,374|368,769| |Social|security|costs|32,189|27,595| |Pension|costs|44,397)|40,602| |453,960|436,966|

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The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:

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||||| |---|---|---|---| |2021|2020| |No|No| |Average|number of employees|18|18|

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Page 19

Nottingham Law Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

16 (2020 - 16) of the above employees participated in the Defined Contribution Pension Schemes.

Contributions to the employee pension schemes for the year totalled £44,397 (2020 - £40,602).

The total employee benefits of the key management personnel of the charity were £99,325 (2020 - £96,806).

11 Taxation

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

12 Tangible fixed assets

12 Tangible fixed assets
Leasehold
Land and Fixtures &
buildings fittings ITequipment Total
£ £ £ £
Cost
At 1 April 2020 5,000 13,437 26,238 44,675
At 31 March 2021 5,000 13,437 26,238 44,675
Depreciation
At 1 April 2020 3,278 9,390 24,823 37,491
Charge for the year 1,000 607 708 2.315
At 31 March 2021 4,278 9,997 25,531 39,806
Net book value
At 31 March 2021 722 3,440 707 4,869
At 31 March 2020 1,722 4,047 1,415 7,184
13 Work in progress
2021 2020
£ £
Work in progress 267,189 283,205
14 Debtors
2021 2020
£ £
Trade debtors 26,446 60,562
Prepayments 14,611 16,862
Other debtors 4,808 ee
45,865 77,424

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Nottingham Law Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

15 Cash and cash equivalents

15 Cash and cash equivalents
2021 2020
£ £
Cash on hand 155 155
Cash at bank 257,668 27,196
257,823 27,351
16 Creditors: amounts falling due within one year
2021 2020
£ £
Trade creditors 41,963 7,716
Other taxation and social security 28,685 25,621
Other creditors 1,195 1,133
Pension scheme creditor 2,325 122
Accruals 16,892 4,461
91,060 39,053

17 Obligations under leases and hire purchase contracts

Operating lease commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

2021 2020
£ £
Land and buildings
Within one year 17,500 17,500
Between one and five years 63,623 11,123
$1,123 28,623
Other
Within one year 3,732 3,732
Between one and five years 8,554 12,286
12,286 16,018

Other lease commitments are for a Franking Machine and a Photocopier. The Franking Machine lease is for 6 years from September 2018 and the Photocopier is for 5 years from July 2019.

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Nottingham Law Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

18 Charity status

The charity is a company limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

19 Funds

Balance at
Balance atl Incoming Resources 31 March
April 2020 resources expended Transfers 2021
£ £ £ £ £
Unrestricted funds
General
General fund 356,111 546,321 (439,193) (8,483) 454,756
Restricted funds
EUSS - 132,751 (132,751) - -
East Midlands Money Advice
Project - 49,224 (56,135) 6,911 -
Fuel Poverty Project - 18,168 (19,740) 1,572 -
IT Upgrade - 40,000 (25,150) - 14,850
Immigration Project - 33,000 (17,920) - 15,080
Covid Response (HLF) - 15,000 (15,000) - -
Total restricted funds - 288,143 (266,696) 8,483 29,930
Total funds 356,111 834,464 (705,889) - 484,686
Balance at
Balance at 1
April2019		 Incoming
resources		 Resources
expended		 Transfers 31 March
2020
£ £ £ £ £
Unrestricted funds
General
General fund 293,444 532,873 (465,495) (4,711) 356,111
Restricted funds
EUSS - 107,028 (107,835) 807 -
East Midlands Money Advice
Project - 50,795 (53,128) 2,333 -
Fuel Poverty Project - 18,440 (20,011) 1,571 -
ITUpgrade - 14,000 (14,000) - -
Total restricted funds - 190,263 (194,974) 4,711 -
Totalfunds 293,444 723,136 (660,469) - 356,111

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Nottingham Law Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

The transfers from the General fund to the Restricted funds are to cover the deficit on these activities.

The specific purposes for which the funds are to be applied are as follows:

The European Union Settlement Scheme is to fund the provision of advice and assistance under the Home Office's Settled Status scheme. The East Midlands Money Advice project is to fund the provision of[debt][advice.] The Fuel Poverty Project is funded by the British Gas Energy Trust for the provision of fuel debt advice. The IT Upgrade is funded by the Law Centres Federation to improve the IT systems. The Immigration Project is funded by the Tudor Trust to support immigrants. The Covid Response fund, funded by the Heritage Lottery Fund, was for salary costs to manage the impact of the pandemic.

20 Analysis of net assets between funds

Unrestricted
funds
General Restricted
funds		 2021
Total funds
£ £ £
Tangible fixed assets 4,869 - 4,869
Current assets 540,947 29,930 570,877
Current liabilities (91,060) - (91,060)
Total net assets 454,756 29,930 484,686
Unrestricted
funds
2020
General Total funds
£ £
Tangible fixed assets 7,184 7,184
Current assets 387,980 387,980
Current liabilities (39,053) (39,053)
Totalnetassets 356,111 356,11]

21 Related party transactions

There were no related party transactions in the year.

Page 23