2023-03-31-accounts

Company registration number.. 01732131 Charity regi.%tVdtiOn number.. 515776 Nottingliain Law Ccnti"¢ Liinited IA cot]]pany I1￿7t¢d by guardnieel Atjnual Report atKi Financial sta￿Ments for the Year EJ)d¢d 31 MaTth 2023 Community Accounting Plus Unit% l & 2 North Wcst 41 Talbot Streer NottinghaTll NGI 5GL

Nottin%ham Law Centre Limited Contents R¢f¢renc¢ ond Admitli8trativ¢ Details Trnstee5' Report 2100 Independent Examin¢rfs Keport Stst¢tD¢nt of Finan¢ial A¢tivitL¢S 8t09 Balance Sh¢et 10 .qtrAtement tsf Cash Flows Notes lo tbe Financial Statements 121023

Nottin%ham Law Centre Limited Reference and Adminis￿ative Detalls Trustees Andrew Wesley, Chair D¢ii Talbot, Trca5ur¢r Maggi¢ Grimghaw Simon Leach Sandra Pink Judy TaEe Mark Kcclcy Callum Scott DT Elizabeih Currdn S Dentoll. Senior Solicitor Senior Management Team Yrineipal Otriee 119 RaJfvid Ruad Hyson Gr¢eD Nottingham NG7 SDU company R*giBtrAtion Numbèr fl1712111 Charity Regl$tration Number 515776 Bankers Uniry Trus1 Ballk pl Nine Brindleypla¢e BiTttJingharn BI 2HB John O'Btien, employee af Community A¢rèuntirsg Plus Uniis l & 2 North Wesi 41 TallK>t Sireet Nottinghain NGI 5GL Ind¢penden¢ £xamlner Poge I

Nottin%ham Law Centre Limited Trustees, Report The trusi¢¢s, who are dirwlor5 for the purp0%5 of company law, PT¢5¢Dt th¥ ￿u&l report log¢ther with th¢ finHnr.iAI tAtement< of the eharitsble company for the year ended 31 March 2023. Trustees and oificers The tru51¥¥¥ aijd offic¢ts servin8 duritlg th¢ ycar and 5inG¢ th¢ year end w¢r¢ as follows.. Andrew Wesley. Chair Betj Talbot. Treasur¢r Trnstees.. Maggie Grim8haw Simon Leach Sandra Pink Judy'l'ate Mark Kxl¥y Callum Scoti Dr Eliz#beth Ciirnin (Appfsinred 21 NovemFtr 20221 qITUe￿re. governance and mgna2ement NllÉurÉ of90￿rning documeThi The Charity Is a company linliied by guarantee and re8isI¢T¢d charity. It is opernt¢d under the rules of ils nymurandum and articlcs of assoriaiion dated 15th June 1983 mosi re¢¢ntly amended 25111 May 1995. 11 has no share capital and the liability of each member in the event of winding-up is limited to £1. Recruiimenr uppornimeni oftrMstee5 The Board of Trustees, metnbcrs are reC￿lled and appoinod in order io link Nottingham Law Centre with the Community and io bring addiiional expertL5¢ lu lh¢ staff ieam. Vacanci¢s are adv¢riised through NCVS. The Board Df TNstees is elecied ai the Annual GeDeral Me¢iing. All n¢w iw¢iv¢ an induditsn and tyrty trainin8 deen)ed ttecesgary. Atrronsé￿e￿t.forSertlMff key M&nagemertiper.TonNel remuneruhvn The Board of Trustees detemiin¢ the pay and T¢munerotion of th¢ eharity'$ key martageTt)ent personnel. OTs4nifoiionfjl 5trM¢¢ure Ultimaie respon5ibiliiy for running the chanty and d¢¢lslon makinbf Tfsts Witli thr Doard of TNst¢¢>, JAY to day r¢S￿nSibIlity dele￿t￿ IL) the Senior Solicitor. Pa8t 2

Nottingham Law Centre Limited Trustees, Repon Mrtior nFk5 and ofihosé nsks Aloin riskn Ab u ¥liaiiEy Nottingham Law CcntK 13 rrliant on a number of ￿nd1]IS streams. The prinCip*l risk is that Nottingham Law Centre will lose one of its fund¢rs. For this ￿aSOn. the Board of Ttustees work to identify oiher funding Str￿￿5 and to ¢nsure that the ¢harity mailliains adequate reserves. Oblectlves and arllvlllys Objects 4ims To provide a fr¢¢. accessible, a¢¢ouniable and eff¢ctive $pecialist service in areas of law that have the greatest impaa on dlsa(1vantaged 5ecuvDs uf ilir wJiuIJuiiily. Seivic¢s partiGularly targclcd towaTd3 vulnerobl¢ stttions of society whose a¢￿55 to legal advi¢e is often limiied or non-existetLL Obj¢crives> slrotégies 4¢hvi¢ieS To Provide legal services, advice and repr¢sentatiort on housing. welfare benefits and debt atid immigration for thos¢ living withirt Noltinghutnshire., To provide all in tlouse lebal services on the above at no co$1 to thc clicnl., To etjcourage and empL)wer users lo become Involved in the Law Cenrr¢'s de¢l$lon making prvLfS&¢b", To break dowi barrier8 to the legal sysiem that have prevented many people from having access to the law. To lobby. bchalf vf users. on losJ$lation or l¢gislaiive changes wbich are iiDjii.¢t nr will resuli in further hardship. To work pro-aciively lo infomi and ¢ducale people a￿ul their legal rlghrs and re5PVtL¥ibililirb dLid aiiy individual or colleetive action that they can take. This includes work with communiry, rcsidenls and tenants; To aitend local group5 i.e. flnancial iesili¢nce. hom¢lcss stakeholdets. new and emerging conununilies lo better understand the wider conrexi in which we dtlivei advice and also 10 influcnce on behalf of our clients. Publi¢ Nottingham Law Centre Limited ha5 ¢nsureA that the Charities Commi55ion suidance oli public bcnefit has becn compl jed with by ettsuring thAI Ils advice and repres¢nlalion seryi¢e$ are accessible attd available to the geTherdl public and (hat this scrvice ib offered free of charge. The company's activilies benefit the public in thc followttg ways.. Through the provisioti of advice. caxework alld represetllation 10 cli¢nts: ThTuu¥li social policy work thtst 3celc5 to addTCSS the underlyin8 Callses rtf penDle'< legal problems by respondin£ io consullaliot15, panicipaiing itl revi¢ws, publicising cases, raising issues with appropriate statutory bodies and by Working 10 extend iht availability of free legal services; Througli tTaining opponiiDlties, work experience placetnents and iniemships. Noitinghani Law C¢ntre Limited Llokly inoniioTS the nurnber of cases opened. Ihe outcomes achieved and ony gains secured. The Law Cenire s¢eks feedback from all clients ai the cvnclusion of their case and rcvi¢w$ this fecdback regul8Tly. Feedback is also sought from ref¢Tral agencies especially Ihose who work with spccific liei)t sroups to ¢n¥uTe ihot tho Law Centre meots their needs is acce%sible to ihem. The tru$ic¢s ¢onfJrm thai they have complied with the requirements of $eciion 17 of the Chatiiies Act 2011 to have due regard to the public benetil guJdan¢¢ publi5tLed by the ChaTiiy CuJiiiIJissiOJi for Cnsland and Wolcs. Pag¢ J

Nottingham Law Centr¥ Limiled Trusiees, Report A¢hltvcm¢tht$ And performnee The Law Centre has continued to deliver advice and representation in the areas of Hou5Lng. ItnrniwLiVn. Welfare Benefits and Debi. The company has colliinued working with uiber advir¢ PToviders as a member of th¢ Advite Noiiingham consortium. Advice Noiiingham 15 tsking a collaboratjve and co-ordjnated approach TO Ihe dclivery of advic¢ Cross Nott￿￿￿#M. The cnnÈrtrtiiJm has continued lo n]eet Ihe requirements of ihe contract that has Nottjngham and Distiicl Cilizcns Advi¢¢ as the lead agency. with Nottingham Law Centre Limited and fDur (>ther providcrs delivering under sub-contracts. The company hll A gub contrAt.t with l.eicegier Community Advic¢ and Law Service io deliver debi advice. The Current corttracl stsrted in October 2014 artd covers on¢ adviser post. The company has a contract with ihe Brit15h (Tas bnergy Iru5t to deliver fi]el debT advlce. The cutr¢ni Li)llLFIILL swted in April 2019 and ¢OV¢T% one adviser p051. Ihe company has had a grani agr¢¢tn¢nt willi Ilir HviJJe Officc to provide advi¢¢ and assigtan¢¢ under th¢ UK Government's European Union Settled Status sclieme. The agreemcnt siatred in April 2019 but hab now enda. R¢platement immigration fundlllg has been found 10 mainLqin 2 adviser posts aiid continue ihis valuable work. Overdll. rhe Company ha5 rontinu¥iJ iu iviiwlidate aiid str¢ngthen its position in the markef. The ¢ornpany has retain￿ the Lexcel Quality Mark following a further audii of procedu￿5 and casework. Lexlel #uvitdiiaiion is the Law Society's international practs"¢e management standard and Is re¢ognised intemationally. MainnaD¢e audiis take place once a year to ensure that the Law Centre conljnues lo meet the quality mark. The company has a Busin¢85 Coniinuity Plan IBCPI in place thai addresS¢S 155ues including loss of dats, under-perfomiance, and loss of key personn¢l. This will provide incrcased resjlience and help mitigate the it5)puGt should busitt¢g ¢ontLDuity 1$Sues occur. Notiitighgn) T C.entre used the BCP Ihrou¥houl (he COVID.19 pandemic. In the IL%t 12 months we have taken on over 2.000 cases, havc managed debt ot" £i.113,Yj l and an additional £15,000 fuel debi havo helped rlientg secure 8(Iditional benefit enliflement nf £1,399.338. We have helped over 750 hous¢hold¥ avoid eviction. We gre avrare nf thp. impact Df the current costs of living crisis on our clients and aT¢ working hard to secure fundin8 10 m¢¢1 ttdditional d¢mand. Flnanci*l review The Iruslees are happy thai we have generated a surplus again this year. I hjs ha5 enabl¢d u5 to ensure an in¢r¢ased level of reserves. The boÈrd and seDlnT managemcnl have been effective in securing funding io ensure 411 sLrYibr) wiltijjuc. Nvhiltst the￿ arc alway3 Potcntiol risks a£se¢iat¢d with Knding strepms ertding we hAvÈ.. tr da￿. managed 10 se¢uTe fimding so there has beEn reduclioii in service delivery. Ptyg¢ 4

Nottingham Law Centre Limited Trustees, Report Policy r4serves As part of the financial managemertt of Nottingham Law Centre Limited. ¢he Board of Trustees have sei a lonE l¢rtn tars¢1 of Working toward3 accumuloting a reserv¢ fi￿d ￿1¢h repregents a miy)smum of 254/0 of the company's annual rut￿ltig costs. These ￿serveS will enable thc company to deal with the following ¢ontingeiicie5'. C&sh flow problems whejj waiting fDr contract income to be paid or filnding cheques to arrive: Sthtying shorta8cs duc to sickD¢33 or mAlernity loslvt: Cuts irt fijndillg: In the event of closur¢, three months running costs to wnd up the organisaiion and pay redundancles and leasehold liabilities. Thi5 poli¢y is revicwed a]￿U&llY wbert ili¢ BoaTd of TnLStees sets the budg¢t for the following fillwi¢ial year. Plgns for fuiure periods Aims andkey objtctivesforfulureperiods We will continue to provide free advice and repr¢sents¢ion in social w¢lfar¢ It￿1 issues to the 1¢sid¢nt$ of Nottinghamshire. We seeking an increase in dtmand on our service5 due tts Losi ol. living and conira¢iion ol statutory s¢rJi¢¢s. We will continue to tha8e etjqiiiries and wnrk with niher nTg2ni%tstitsrtq 10 ensure that our services reach lh¢ mosi vuln¢rdble. W¢ will continu¢ lo moniior advice n¢¢ds and Ii>ok Io secure 8ddilion31 funding to meet that rteed. We will continued to lobby for legislative or ¥y&tems change wh¢r¢ these Cause hardship. We wll continue to evaluate our servi¢¢ and service delivery to ensure that this meets the need of our commuDi FU￿￿$ as custodian tru5t¥e behall of other5 Nottingham Law Centre Limited iw a client account. This a¢count i5 Used to hold monies on b¢ha]f of clients. Thank you Nottingtlatn Law r¥ntre would like to th3t)k all of its hjnders, support¢rs, volurtt¢¢rs and staff. Pagt 5

Nollingham Law Centre Limited Trustees, Report S¢•É¢nRnt of Rupon•lbllltkts Tbe In￿te￿ (who are also the dire¢tots of NotNngbarn Law Centr¢ LitDit&J for th¢ pu4w¢s of cO￿PAnY law) are rewnsible for prepanD8 the tsusie¢s' report and the financia] siat¢m¢nts in accordaoc¢ with apptscabl¢ law and United Kingdoin Accoulltillg StsLdaThb (Uwt¢d Kingdom Geuedly Accepted Ac¢oulliing Prdctiee), Including FRS 102 "Thr ReportitLS Standard 4ppIiGublc ill tb¢ UK and R¢publi¢ 0£ Ireland". Th¢ r¢port and accouDts have beerÈ prepared in accorda1￿< with th¢ provtsions in the CotDpaDi¢5 A¢1 2006 reiatiug to small tompaoies. Company law T¢4uiYes the tn￿ to prepare fJnan¢Jai 8tatemcnts for each fjnanciai year. Under collyaDy kLW the tnjstees must nol Approve the fin8ncial statements ullies5 they are satisfi¢d th&t they give a true and fair vi¢w of th¢ stats of AthiT3 of the oknÉtAble ¢ompazky and of the itteoming re50ureè# gpplieAtiott ttf Tesnurces. including its incollK alld tspeJxdiDJr4 of th¢ ¢bartrable con)pany for that perio& In pr¢porin8 these finaD¢i41 statrments, the trnstees are requ]red to.. selecr suitabl¢ 4CCOUDtill8 pDla¢iw al￿ apply th¢m¢onsistentlyJ tsbs¢rve the mtthods aod prineiples in the Chgriti&8 SORTr. make judgements and estimates tht 8re reasonable gnd prndenl state whether app13uble aecounting stsDd#rd4, eomprising FRS 102 have t¢en followe¢ subj￿¢ to any nWterl￿ d¢parbAreB diBclo8ed 40d explAined ill tbe fittoncial Ststements; ¥IDd prepare the fin8ncial statements on the Koing concern basis unle55 li is iwproEThte tt) preKllme that the batitobl¢ ¢ompNny will ¢tiLtinu• in bueinws. The tnitt•S TewnAiThlÈ for keeping proper aeeouDting rewrds that c4n disclose with r¢8sonable a¢￿￿ 8t any tim¢ th¢ fillatlcial position of the ebatitabk ¢OmPAtty attd eDable thern to ensure that the fjzJxoti81 statenrnts comply viith the Compani¢s Art 21￿6. They aTe a]50 respo￿Lb1¢ for Safe￿[dIng tbe ossets of th¢ eharitdble compaay atKI h¢nce fortakujg re4sonJble steps for the prevention detr¢tion of fraud oth¢r irr¢svkntS¢5. The TnL8Te¢s rwibl¥ fvr wd iut¢stity of tk ¢otyoratG and fiD¥u¢iAI xt)formutioD Includ￿ on the charitable wnpall￿S website. L¢￿ti￿ll gomillg th¢ preparation and di55eTnIt￿tIQll of finall¢￿1 st8temellts thay differ from Iwslion in other jutisdidioLS. Sm#ll umpamles Prth4￿0￿ 8t•tem¢nt l Tep)rt 8pprov&lby the tnL%￿s of the cb¥Tity Ots.. .. aDd 5imed oll its behalf by: i)1 i Trustte P4t6

Notlingham Law Centre Llmited Independent Examiner's Report to ihe trustees of P4oitingham Law Centre Llmlted ('the Company,) Independent éxaminer s repoTt to the tru$tèès of NottinghAm Lgw fentT• l.imit¥d I'thp r.fimpgnv I I report lo Ihe ehariiy INst¢¢s on tny examinaiiott of th¢ accounts of th¢ ron)pany for the year ended 3 l Marrh 2V2j. Rt$pottsibilities and b8i hf rèpfirt As the chaTity's Irustees of the Company {and also its direcior5 for th¢ purposes of compeny law) you are responsible for th¢ preparation of the accounts in accoTdance with the requirements of the Companie5 Aci 2006 I'tho 2006 Act'l. Having 5alisfi¢d myself that the accounts of the Company are not rcquired io b¢ audited under Part 16 of lh¢ 2006 Act and are eligible for independeni examination. I repon in respect of my examination of your charity's n¢count5 &8 <arried out under s¢ction 145 of the Charities Act 2011 I'lhe 2011 Aet'l In VAryinB rtilt my examillati4)n I have followed th¢ Directions 8iveJJ by the Charity Commission undcr section 145{5llbl of the 2011 Act. IndepeDdent ex¥miner's Statement Since the Company's gross incornc exceeded £250.IKKI your examiner must be a n]ember of a body li5tcd i $ection 14£ Nf th&. ?.nl l Act. I tonfirm thai l arn Qualified to undertake the examinaiion because l an) a member 2nd Fcllow of the Associaiioii of Charity Independent Examiners, which is one of the listed bodies. I havc compleied my examinaiivn. l LuiifiTtIi Ilidl iii) Illatitl5 liav¢ cotn¢ 10 my aitLttlion in ¢onD¢¢titsn with the examination giving me cause 10 believe that in any material rcspecl.. s¢counting r¢¢ords were noi k¢pi in respeci of th¥ Cutnpaiiy Jyquiied by s¢rtion 386 of th¢ 2006 Ad. QT th¢ LtL¥vuiiiS dts iiot a£¢ord with iho8c w¢ord3' or 3. the accounts do not comply with the accountirtg reqiiirem¢nts of section 396 of lh¢ 2006 Aci other than any requireTnenl thul Ihe account5 give a 'tru¢ and fairf view which is not a marter consid¢red as part of an Independent examination. or 4. the a¢¢oullis hav¢ noi beetl pr¥pared in acwrdartce with the mcthods principles of the Statement of Recommended Practice tor accounting and reponjng by ¢harliles lapplicablL ilitlIiLi￿ pl¢p￿"Ll18 th¢ir accounts in a¢¢ordattce with the Finallcial Reporting Siandard applicable in the UK and Republic of Ireland IrRS 102}1. I have no coneems gnd have comp. Other Tnatters in connection with the examination to which attention should be drawn in ihis report in ord¢r to enable a propeT understanding of the accounts lo be reached. en MSC, FAIA, FCCA, FC.TE, employee of Community Accounting Plus F¢llvw vfuje AssoGiation of Charity lrtdependent Examin¢rÈ lJnits l & 2 North West 41 Talbot Street NvlliiisIMDI NGI 5GL D#tp.'. 1511212023 Page 7

Nottingham Law Centre Limited Statement ol Financial Activities for the Year Ended 31 MAreh 2023 Drlyding Income and Expcnditure Ac¢ount urtd Statement of Totgl R¢cogni$ed Ggins and Losses) Total 2023 Total 21122 Unrestrieted Re5trlcted Note Income and EDdowments frorn.. Donailon5 and leg￿1¥ Cb*rilgblp. At.livities 239.307 406.064 239,507 672.839 132.092 730,570 266 775 Total Income 645,571 266,775 912.346 862,662 Expenditure on: Chariiable aLIiviii {613,649) 208.6581 1822.3071 1843.4881 Totsl Expenditure N¢t income Transfers between fvnds 1613,6491 208,6581 1822,3071 (843.4881 31,922 51.412 58,117 90.039 19.174 Nel movem￿1 in funds 83.334 6.705 90.039 19.174 Re¢onriliation of funds Total ￿ndS brou8hi for¥wd 488.141 15.719 5ni.A6n 484.686 Tu￿1 fuIJJ) ￿￿ti¢d fonvard 13 571,475 22.424 Sgl A99 $0.1.860 All of ihc charity's activities d¢Tive froin continuing operations during the above two peMixLs. The thrtds brpAkAhwn fnr the ￿]￿d ig shown in note 13. The notcs on pages 12 to 23 form an iniegrdl part of these financial statements. Pase 8

Notlingham Law Centre Li￿lted statement of ￿.]nanCIal A¢rivities for the Year Ended 31 March 2023 (Kncluding Ine4)m¢ 4nd Expenditure Account and St2tement of Tot21 Reoognised Ggins and Losses) Th¢$e #re the figures for the previous ieeountlng period and #re included for ¢omp#ratlve PMrpos¢s Unrc$trl¢ted Restri¢ttd Tot#1 fund5 funds 2022 Note Income and Endowrnents from: Dortations gnd le8aeies Charitable activities 112.0()? 391,323 132.092 730,570 339,247 Total income 523,413 339.247 862.662 Expenditure on: Charitable actlVLtie5 {490,030) 1353.4581 1843,4881 Total expenditure Nei ij]comell¢xpendxture) movement in funds 1490.0301 1353.4581 (843.488) 33.385 19.174 33,385 114,211) 19,174 Re¢on¢lllation of funds Tolal fuuds bTVU¥tii fvJwilLJ 454,756 29,930 484.686 'I"otal lund5 camed forvArd 13 488.141 15.719 503.860 The notcs on pages 12 10 23 form an int¢grdl part of these financjal statements. Pag¢ 9

Nottingham Centre Limitsd {Registration number: U17321311 Balancc Shcct as tht 31 March 2023 {restAted) 2023 2022 Flxed a55els Tangible assets 12 3,117 3.218 Current assets Stocks D¢btots Cash at bank at)d in hand 257.675 17,952 311,357 254,325 161,223 214.510 10 6¥6,9¥4 630.U5 Crediiors: Amoun1$ falling due withln one vear 129.416 Nei eurrent a$%ets 590.782 500,642 Net assets 593.899 503.860 of the charlty.. R¢$trlcted incoll￿ futtds Restricted fijnds 22.424 15.719 Unro$tricted income fuod$ UnrestTift¢d ￿lld8 571.475 488,141 Total funds 13 593,899 503,860 For the tinancjal year ending J l March 2023 the rharlly wa5 enTlil¢d io exempiiun fTUlll audiL widrj JKXIIQLI 477 of the Companies Act 2006 r¢lating to small cornpanie5. Dirc¢tor3' responsibilitieÉ'. The rnembers have not Tequired the charity to obtain an audit of its aecounts for the year in qu¢stion in accoTdanct with section 476. and The direetors acknowledge their responsibilities for complying with the requirements of the Act with respect to aGGourtting Tccords 8nd the preparation of account5. TIL¥S¢ fill￿}￿167 statcm¢nts hav¢ bcen Prepared irt aceordanc¢ with the special provi#iOt)s re181ing tn rcthpaniLs subjeGt 10 thc small Gompanies ￿gI￿¢ within IS of the Compani¢s A¢1 2006. The fina ¢ial statements on paRes 8 to 23 weT¢ approved by the tN5tees, and authorised for issue on !.*IA.E ..?3artd signed on their behalf by.. B¢n Talbot Ttu$t¢e The notes on page5 12 10 23 fornJ an integral part of these finan¢io1 stateTtLertts. Pag¢ 10

ottinghAm LAW Centre Llmlted Statement of Cash Flows for Ihe Year Ended 31 March 2023 2023 2022 Note Cash flows from operating activitie5 Net cash incoinc 90.039 19,174 Adjustments to cash flow$ from items Vcpreciation 777 2,533 90,810 21,707 Working Capital adjustments Ilncr¢as¢ydecTea8e in stocks i)ecrcasellincreas¢l Ln debtors ID¢cr¢as¢llirtctease 12) Creditors Increase ITh deferred Income 13,350) 12,864 (38,7141 5,500 21,856 10,500 Nel cash flows from operating activities 97.523 142,4311 Cash flows from investing activitie5 Pujkliasc of taiigibl¢ fiA¢d asS¢ts (6761 18821 Net increa5dld¢¢T¥as¢) in Lash and cash quival¢nts Cash and cash equivalenis ai l April Cash and cash equival¢nts at 31 March Reeonciliation of net eash flow to movement in net funds 90,847 143,313) 214,510 257,823 311,357 214.510 96,847 14J.J ljl fynds aT l APrtI 2022 214,510 257,82J Nel fi]nds at 31 M&wh 2023 311,357 214,510 All ofthe c&sh flows are derlved from continuing op¢raiivn¥ durin¥ thv 4Lbvy¢ twv yriivd5. The noies on pog¢s 12 to 23 fortll an inie£ral part of these finaneial sthtements. Pag¢ 11

Nottingham Law Centr¢ Limited Notes to the Financial StAtemeD(s for the Year Eiid¥d 31 Mai'ch 2023 l Aeeounting poll¢le5 SummAry of 5igDifieant gecountlng pollcles alld key a¢counling e$tlmate5 T]J¢ piiiifjipal accoull¢iiig policies opplied itt the pr¢paraiion of these Firtalleial stytprnPnl% Are .Ret out below. Th¢se policies have be¢n consi5t¢ntly applied to all the ytars pre5¢nied, unlcss oih¢rwse sthted. Stgtement of compllan¢e The financial statements have been Prepared in aecoTdance with Accounting 2nd Re1)c>￿ng by ChaThties'. SLqiemeni of Re£ornm¢ndixl PiaLILLf (4ypliiabl¢ io chaTiti¢S pr6paring th¢ir o¢counis in affQTdaJJce wjth th¢ Finan¢ial Reportin£ Sthndard applicable in the UK and Republic of ITeland IFRS 1021} li&su¢d in Octob¢T 2019} (Charities SORP IFRS 10211. the Financial Repoming Siandard applicabl¢ in the UK and RepublLC ol" Ireland (FRS 1021 arKi the Companies Aet 2006. Basi5 of preparatio NnttinghÈm Law Cetltre Limitsd meets the definition of a public benefii entiry under FRS 102. Asset5 and liabiliti¢s are initially reco￿l$ed at hi510rital cosi OT transaction value unless otherwise staled in the relevant acrvunLili¥ pvliiy iiOE¢S. Going ¢oncertt The fLngn¢ial statements have been PTepArp.A nn g going concern basi8. The trusttts asse55 wheiher The use of going conc¢Tn is appropriate i.e. whether there kre any maierial uncertainties related to evenis or condilions that may casi signifjcant doubl on ihe abiliiy of the charity iv ¢uMtinue ￿ 8 goin8 concern. The tnistep.$ mAke this L%sessmenr in respeci of a period of one year from the dai¢ vf #pproval of the financial slaitmenls. Income and endowments Voluntary income incliiding dortations, gifts. legacies and grants that PTovide cor¢ funding or are ot" a 8eneyal Iliilwe is [￿0￿15¢d wh¢n th¢ Charity hos erttiilement to the income. it i$ probable thAt the incnme ￿11 be Teceived and the amount Can bc m¢asuT¥d with sufficient ￿liabIlIty. réc*ivftble Grants ar¢ reco¥nised when the Charity has an ¢ntLtletnent to the funds and any condition& linked io the SFanis hav¢ been niet. Whprp pÈ.rfhrmance tondiiions are attached io the and are yet 10 be meL the inco]ne is recognised a8 a liabilily ond includ¢d on the balan¢¢ shect as (kfetred incom¢ th be released. Deferred inLome i)eferred income repr¢5etL15 Iyirived foi fu￿r¢ ￿riodS and is r¢lcas¢d to in¢oming resou￿t¥ itt the penod foT which, it has been received. Such incolne is only def¢rr¢d when.. . Th¢ donor sp¢cifJ¢s thut thè 8rant or donAtiOrt must (bnly be uged in fiihirp. accnunting period5'. or - The donor h8S itnp05d c4)nditioiis which musl b¢ mei b¢fore th¢ charity has unconditional entitl¢ment. Jnvé.f¢meHI ineome Dividends are recognis¢d oiice the dividend has b¢¢n declared and noilficaiion Iw b¥rtL I￿rIv￿ of Elle diVid￿d due. Pagc 12

Nottin%ham Law C¢ntre Limited Notes to the b'inancial Statements for the Year Ended 31 Marih 2023 xptndltyr¢ All expenditure is recogniwi ollce th¢r¢ is a l¢sal or ¢oJ)structiv¢ obligation to that ¢xpenditur¢, it is probabl¢ settlement Is required and th¢ amount catl be measured reliably. All COS￿ are allocated tu lh¢ appliydble expenditure heading thai aggregate %iJnilar cosis to that caiegory. Where Cosis cannot be diT¢clly atttibuted to purli¥ulai li¢adiDgs thcy hav¢ been allO￿t￿d ott a basis congistent with the uge of rp<hiireeq. wth £eniral staff costs allocated on the basis of iitlle sp¢nl, aixd d¢pi¢ciaiion charges allocated on the portion of th¢ asset's us¢. Other support costs are allocated based on the spread ot stafl¢osts. Chrtrit4bl¢ uetiviti¢s ChAritable expendittire ¢tsmprise£ ththAe costs itlcurred by th¢ chariiy in the delivery ot" its actJvitie$ and Services for it5 b¢nefi¢iaries. It includes both costs that can be allocaied directly to 8uch 2ciivities atld those costs of an Indireci nature ne¢¢ssary 10 5uppun thriii. Government grants Government grants are re¢ogni%d bas￿ on the aecmal model and are measured #t the fair value of the asset received or rer¢ivdble. Giants are classifi¢d as rclaiing ¢ith¢r 10 revenu¢ or 10 as8eis. GTants relating to reveoue are recognised in inconie ov¢r the peTioO in which rhe r¢latcd c05t5 at¥ TrLvxiii)¢J. Giaiits ￿lAtI￿S to as8cts ar reeo8nised nvpr the expected useful life of the assei, Wh¢re part of a Ernllt relating to all assei is deferred, it is rccogDised as d¢f¢Tred income. T3xstion The charity is considered 10 pass the tests set out in Paragraph I Schedule é of thc Flnance Acr 2010 and therefore it meet8 the der￿llion of 8 tharilable company for UK ¢orporalion lax purposes. Accordingly, lh¢ chariry 15 pvieiiiially vempi froTn taxation in respect of incorne or ¢8pitsI gthirts received within categories cov¢red by Chapter 3 Part I l of th¢ Corporation Tax A¥1 2010 or S¢clion 256 of th¢ Taxation ol Chargeabl¢ Gains Act 1992, to the exteni thai such income or gains are applied exclusively io Char]￿ble purpos¢5. Tanglble fixcd asset5 Individual lixed assets C051ing £JOO.00 or [nU￿ at¥ iilltially r¢¢tsrded at ¢ost, Icss ony subsequ¢nt arcuthulated deprecixiion and subs¢quent accumulated impairtneni losscs. Depr¢ri*tlon and imortisatlon D¢prec)aiion 15 provided on iangibl¢ fixrd so as to I￿11¢ off the cost or valuatioD, lesg gny e$timAted residual value. over their expected wful economic life as follows.. A$set cla$$ Leasehold land & buildlngs FixmTe5 & fittings T ¢qwpmenl Depre¢latlon method aDd rate 20.￿/..tr.1I8ht line 15.0/0 reducing balan¢¢ 33.30/0 strtsishi line Stock Work in progr¢ss is cal¢Ula￿d at a rate ot 3UQ/o of ¢h¢ fIX￿ f¢¢ receivabl¢ fui ull yip801118 Gas¢s. L¢gal Aid Certifickte work is valiied al 800/ts of chargeable costs. Page 13

Nottin2ham Law Centre Limited Lyotes to the Trinancial Statements tor the Year Lnded 31 March ZUZJ Trode debtors Trade debtors are amounts due fron) custoiner5 for meTchalldi5¢ 501d or ¥￿1￿¢5 p¢rfvTD]¢d in the ordinary course of busin¢ss. .equ¢ntly me0￿ured 4t arn0rtI￿*d ¢ost Tradc dcbtor8 arc Tccognis¢d iDltially ai the tran3oelien price. They are sub- using the effective inieresi meiho¢L less provision for impa]r￿¢￿t. A ptovisioll for th¢ impaittn¢ni of Iiad¢ debtors 15 esiablished when there is objective evidence that the charity will not be able 10 collect all amouDls due

eeordin8 io ihe originpl terms of the. rPP.P.ivahlp.%

Cash aud cash ¢4uiY&l¢TLts Cash and cash quivalents Comprise cash on hand and call deposits, and other 5hort-tetm highly liquid investments ihai are readily convertible to a known alnount of cash and are subject io an insignificant risk of Chang¢ in value. TrAde eredliors Tradc creditors are oblieaiions ¢0 pay for goods or service5 that have been acouired in the ordinary ¢ourse of busincss from suppliers. Accounts payablc are classified as Cu￿ent liabilities if the charity does not have an u1i¥viiditiyi￿tI ii8]11, at tlic ciid of tlic ￿pOrting p¢ritrd, to d¢f¢r ¥ctilcmcnt of th¢ ¢￿dItOr for ai Ica81 tw¢lv tnonths after th¢ reporting date. If thcre is an uncotsdiiional right io defer settlement for ai lea81 nwelve mon¢hs after the reporting dale. Itley are piesenled as non-currenl liabilities. Trade Lrcdilurts Ulf IWV¥llisrJ iIJilially at Ui¢ Ira115aGtIQll Pl-IG¢ and subs¢quently mcasurcd at amortls¢d Cost using the eff¢dive interest method. Fund strueture Unr¢striil¢d irtcoine fund5 g¢n¢ra] funds that are available for ai thc Nsitts, dI￿retion in furtherance of the obje¢tiv¢s ot.the charity- R¢slriLILd iijcom¢ fi)nds are those 8rants for u5¢ in a particular arca or for sp¢¢ifi¢ purposes, the usc of which is resiricied io that area or purpose. Pen5ioDs Ind other p05t retiromÈnt obligAtions Th¢ ¢vJnpd]iy op¢iat¢$ a defined ¢ontribulioTh schcm¢ for the b¢n¢fJt of ils employees. Th¢ rosts of contributloris are WTitteD Ott"ag8inst protits ￿ the year ihey are payable. Pagr 14

Nottingham Centre Limit¢d Notes to the Financial Statements for the Yexr JI March 2023 2 IDtome trorn donarions nd legacles Unre$tri£ted funds Tot1 2023 Totsl 2012 Grants, including ¢apital grants; GoVe￿￿￿en1 grants Grdnts from other charities Other inwme from donations and l¢gacies 45,000 190.913 3,594 45,0(Xl 190.913 3,594 53,902 77,854 276 239,307 239.507 132,092 3 In¢ome from ¢h#rStable wctivi*ies Unreyirieted funds fTener21 xestrl¢i¢d (unds TotAI 2023 Tvi#l 2022 LeRal aid income Grants & donations Disburs¢menis CABNCC Contract Other income Cos13 awardcd Contra¢ls 257,622 257,622 266.775 31,389 230,793 339,247 17,411 136,581 417 6.121 266,775 31,JlSY 20 20 81.215 35,818 672,839 35,818 406.064 266,775 730.570 Pa8e IS

Nottingham Law Centre Llmlted Isoies to the Financial Staiemenis for the Year Ended 31 March 2023 4 Grants & don3ttons UDr¢•ti-ictcd funds Rcstrlcled fuDd$ Total HoTn¢ Offiec Money Advice Cenire Si Ai)11's Adwi¢¢ 134.918 59.886 22,904 16.500 J5.059 15.000 2,508 134,918 59,886 22.904 16,500 15,059 15.000 5,728 142.157 45.000 16,001 I s,000 5.000 5,000 3.535 2,000 1,594 1,000 The Tudor Trusi Cvijisiiwiily Adviu¢ & Law S¢rYiG¢ Law Centr¢s Federation Insti￿te of Money Advisors Citizens Adwice Noitingham City Council Acce8S to Justice Foundation Noiiillsliaiii CVS The Lady Hind Trnsl Thomas Fatr Charity Nottillgham Equal Nadia Whiltomc Smaller grants & donaiions Qrow]dwoik ULQ 3,220 142.157 45.000 16.001 15,000 5.000 5,000 3.535 2,000 1,594 1,000 239,507 266,775 506.282 Pasc 16

Nottingham LoTrv Centre Limited Lyotes to the Tr'lnancial Statement5 for the Year End¢0 31 March 2f123 5 LAp¢ttrtlture on charii8bl¢ aciiviiies Unrestricted funds Gentril R¢$trl¢t¢d fuThd5 Total 2023 Total 2(kZ2 Wage5. Nl & p¢nsion Depreciaiion Disburs¢menis Telephone. breadband & postage In8llTatiG¢ Books & p¢riodicals Siationcry & officc supplic? Travel & 5ubsisten¢e Training cours¢s Professional fees Fic¢laiic¢ workers Subscriptions Hrdliiigy lislitiiis & wat¢T Equipmellt & IT costs R¢pairs. nMitLt¢nan¢¢ & cleaning Rent & rates Sundry ¢xpertses Bank tharges lTr¢cov¢rdblc VAT Rad debts & provision for bad deb Rec￿lIMent Ateounlgncy. PAyrnll iwkkccping fe¢$ Markeiing & publicity Iiiiciiial overh¢ads Delivery partners Giants paid 313,919 777 130.300 20,587 3,473 363 8,427 1.402 2,077 8.926 10,829 140,206 454.125 777 130.840 21,499 3.473 363 8.427 1,402 2,077 10,302 10.829 13,405 13,145 10.241 27,456 28.051 812 536 13.932 719 2,155 488,914 2.5j3 57.353 19.160 3,136 369 8,022 1,019 .793 17.333 7,636 12.893 7.155 4,209 10,085 26,493 493 587 8.023 9,654 540 912 ,376 264 13,145 9.973 27.456 23.551 812 536 13,932 719 2,155 268 4,5 3,371 3,371 4.043 950 {l3,097) 13,097 47,495 47.495 16,R7S 151.335 16,875 613,640 208.6_58 R??. In7 43,488 6 Nei Incominglouigoing re50urcts Net IDcomin8 resources for The y¢iir inLludr". 2023 2fl22 np.preeiation of fixed assets 777 2.533 Pagc17

Nottingham Law Centre Limited Notes to the Tr'inancial Statement5 for the Year Ended 31 MarLh 2023 7 1itstt costs The aggregai¢ payTvII ¥us1) w¢Je as follows." 2023 2022 btall costs during the y¢*r were: Wggeg and sslHneg Swial 5e¢uriry cos15 P¢nsiOrt costs 388.142 30,160 426,618 29,798 32,498 488,914 454.125 The monthly average number of persons Iin¢ludin8 senior managetDelli Teainl employ¢d by tti¢ ¥lLdtily auL"illS the year was as follows.. 2023 No 2022 Iyo Avera￿ nui[Iki ufeiiJploy¢¢3 17 1512022- 17} of thG 4boY¢ employ0¢$ participat¢d in the Defined Cortlribiition Pen&inn qchern£s. Conttibution$ to the employee pension gchem¢s for the year iolalled £35,82312022- £32,498). Th¥ rtumb¢i of employees whose emolum¢nlS fell within the following band$ WAS.. 2023 2022 £60,1)01- £70,000 Th¢ tu￿1 riiiploy¢¢ b¢Li¢fit¥ of Ihc k¢y TrWna$Cm￿t P¢T$ottttèI of th¢ ohAfity were £67.3601202?_ 4.RI.72A). 8 Work In progrfj$i zozj 2022 Work in progre5S 257,675 254.325 9 Debtors (restated) Z1122 2023 Trade dcbtors Pwpaym¢nis Accrued iDcDme 82,244 ?n.%ni 15,207 101,291 17.432 42.500 117.952 161.223 Pagt ig

Nottingham Law Centre Limited Notes to the Financial St4teJneni$ for the Year Ended 31 MArch 2023 10 Cash and c￿h equlvaleuts 2023 2022 Cgsh at bank 311.357 214.510 11 Creditor5'. #mounts fAI]I￿g due wlthln one year (re5t#twl) 2022 2023 Trade creditors Other i&xaiion and social 5¢curity Other creditors P¢nsion sch¢m¢ ¢r¢ditor A¢en￿lS uelerred income 45.310 21,478 3.509 34.432 33,384 1,400 4,759 38,941 1é.500 3.905 22.000 90,202 129,410 12 T#Jbglbl¢ tlxed aajets sehold Land and building$ Flxtures & ritting5 IT equipment Toial C05t Ai l April 2022 5,000 13,437 27,120 676 45,557 676 Additions At 31 March 2023 13.437 27,796 46.233 Depreciation At l April 2022 ChaT8¢ for the year Ai 31 MaTch 2023 5,000 10,513 439 26.1126 338 42.33Y 777 5,000 10,952 27.1(A 43,116 Net book v*lue Al 31 March 2U23 2,485 632 AL 31 March 2022 2,924 294 3,218 Pog¢ 19

Nottin%ham Law Centre Limited IYote$ to the Financial S'tatements for the Year Ended 31 March 2023 13 ￿.￿n￿l Balance at Bil#nc¢ at I April 2022 Intoming re$ourees Resources expended 31 March 2023 Transfers Unre$lrl¢ttd funds Genernl Cjenerdl fi]nd 488,141 645.571 (613.6491 51.412 571.475 R¢$triet￿ fund EU ScitleTnent S¢heme East Midlattdg Monoy Advi¢¢ Prtsjcci Fuel Povety PTojeci Tudoi Tru51 Immigration Project Immigratio IT Upgrade 134,918 1102,484) 132.4341 77,453 22,904 {58.4751 122.9041 118.978} 869 16.5 Is.000 117,3691 17,4261 7,574 14,850 14,850 Total restricted funds 15,719 266,775 1208,658) 151,412} 22,424 Total funds 503,860 912,346 1822,3071 593,899 The tran5f¥r from th¢ East Midldnd5 Moncy Advi¢¢ Projeel and th¢ EU Scttlemcni Scheme fiujds to the General fvnd retlecis the release of any restti¢Tlons on The u5¢ of ih¢br fuIJU5. The gpecifit. piirpn4es for which the funds are lo be applied are as follow5.' The Europeun Union Seiilen)ent Scheme is to Sjnd the provisiot) of adviee attd assistance under the Home Offic¢'s Settled Statu5 scheme. The E8St Midland5 Money Advice project i5 10 fund the provision ot.debt advjce. The Fuel Povety PToje¢i is funded by ihe BTltish Ga5 Energy Trust for the provision of fuel debt advice. The IT Upwad¥ is fuiidrd by tiic Law Ccntrcs Fd¢Ntion ¢0 itnprovc th¢ IT 8y£*ms. The Tudor TNSI Immigration Project is fijnded by the Tudor Trusi to support immigrants. Th¢ Immigratiort fund is funded by the Law C¢ntres F¢deralion to support ¢h¢ salarie5 and on-cosis relaiing to a staff member of th¢ ITnmi8fdtion le)ml￿nd10n. P&g¢ 20

Notlingham Law Centre Limited Notes to the Financial Stxtements for ihe Year Ended 31 2023 Bal¥rtte At I April 2021 lth¢omlng resources Re50urtes expended Balantc at 31 M•r¢h 2022 Unrestricted fund$ G¢iicTuI General fujd 454,756 523.415 1490.030) 488,141 RÈstrlcted EU S¢ttlemeni Scheme Eagi Midlands Money Advice Project Fuel Voverry Vroject Tudor Trust Itnmigrauon Project IT Upgrade 251,143 1251.1431 49,787 21.817 16.500 149,7871 15.080 14,850 (30,7111 869 14,850 Total resirl¢ted funds 29,930 339.247 1353,4581 15.719 Total fund5 484.686 862.662 1843.488) 503,860 14 Analy$l$ of net a$stts between lurtds Unre>lrlLtr 2023 TotAI fund8 General Restrlcted Tangibl¢ flxed assets Cu￿Gn¢ utsg¢t 662,560 194,202 24.424 12,0001 AAA.Q 96,2021 CuTr¢nt liabiliiies Totsl net assets 571,475 22.424 593.899 Unre5tricied Ire%tatedl Restricted 2022 Ceneral Total funds TaDgible fixed a55ets Current &85ets CuTr¢ttt liabiliti 3.218 597,839 3,218 630.OiS 1129.416) 32.219 116.5110) Total net a5SdS 488,141 15.719 503,860 Page 21

IYottinghAm Law Centre Limited IYote$ to the Financial StatemeDis for the Year Ended 31 March 2023 15 Vbli2llons under le￿e$ and hlre purch4% EvnlraLI OpergtlDg leisf rtsmu)Itments Total future miniinum least payments under llOn•¢ancellable operating leases are as follows.. Irestatedl 21122 2023 Land and buildings Within Orte year Bdw¢en one and five years Atler fjve y¢ars 17.500 70,000 28.623 17,5QO 70,000 4b,123 133,02) Other Wiihin thne year Betwe¢n one and five years 3.732 1.090 3,732 4.822 4.R22 8.554 Other lease ¢ommitm¢nts are for a Franking Machine and a Photocopier. The Franking Machin¢ lcase is tor 6 years frosn sep￿nber 2018 aThd thc PhotoLopi¢r is for S y¢8rs from july 2019. io F¢es pY4ygble Iv liidrp¢nd¢nt txamlncr During the pcriod, the f¢¢s payable (cxcluding VATI to the ¢harity'S independent examiner are analysed as tollows.. 2022 2023 Independejjr examination Vther fllwicial s¢rvic¢¥ 1,460 2.189 1,390 2.375 3.649 3,765 17 Tr￿Slee$ remuneration and expenses No trustees, nor any persons collnected with Iher51, huvr Jw¥i¥cd Any r¢muD¢tation from th¢ Charity dliring thp year. No mlsleeg haw¢ received any reijnbursed exp¢Dses 01 any other ben¢fiis from the eharily during the year. lil Lhriry siaiu$ Th¢ Lhariiy IS a Gompany limi*d by $uaTpntee and oonseqiiPntly daes not hav¢ share Gipilal. Each of ihe ttustee5 is liable io contribute yn amount not exceeding £1 toward5 the assets of the charity in the event of liquidation. Pag¢ 22

Nottin2ham Law Centre Limited Notes to the Financial Statemen1$ for the Year Ended 31 March 2023 19 Taxarion The chatity i& a T¥¥LbLftrd iliurily WILI is IlJ¢J¢foie eAeillPt fioil) taxatioii. 20 Related party tran58ction$ There were no related p8ty ttsnsatlions it) the year. Pagc 2J