Company registration number.. 01732131
Charity registration number.. 515776
Nottingham Law Centre Limited
(A company limited by guarantee)
Annual Report and Financial Statements
For the Y¢ar End¢d 31 March 2024
Community Accounting Plus
Units l & 2 North West
41 Talbot Street
Nottingham
NGI 5GL

INottingham Law Centre Limited
Contents
Reference and Administrative Details
Truslees, Report
2to6
Independent Examinels Report
Statement of Financial Activities
8t09
Balance Sheet
Statement of Cash Flows
Notes to the Financial Statements
12to23

INottingham Law Centre Limited
Reference and Administrative Details
Trustees
Andrew Wesley. Chair
Ben Talbot. Treasurer
Maggic CJTimshaw
Simon Leach
Judy Tate
Mark Keeley
Callum Scott
Dr Elizabeth Cutran
Senior Management Team
Sally Denton, Senior Solicitor
Adam Corbett, Finance Manager. from 01104123
Principal Offjce
119 Radford Road
Hyson Green
Noiiingham
NG7 5DU
Company Registration Number
01732131
Charity Registration Number
515776
Bankers
Unity Trust Bank plc
Nine Brindleyplace
Bimiingham
BI 2HB
Independent Examiner
John O'Brien, employee of
Community Accounting Plus
Units 1 & 2 North West
41 Talbot Street
Notlingham
NGI 5GL
Page I

INottingham Law Centre Limited
Trustees. Report
The triistees, who are directors for the purposes of company law, present the annual report together with the
financial statements of the charitable company for the year ended 31 March 2024.
Trustees and officers
The trustees and otyicers serving during ihe year and since the year end were as follows:
Trustees:
Andrew Wesley, Chair
Ben Talbot. Treasurer
Maggie Grimshaw
Simon Leach
Sandra Pink (resigned 20 May 2024)
Judy Tate
Mark Keeley
Callum Scott
Dr Elizabeth Curran
Struetllre, governanee and management
Nature ofgoverning doeumént
The charity is a company limiled 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 ￿'IndIng-Up is limited to £1.
Recruitment and appointment oftrustees
The Board of Trustees, Members are recrnited and appointed in order to link Nottingham Law Centre with the
community and to bring addilional expertise to the staff team. Vacancies are advertised through NCVS.
Induction ond training of trustees
All new members receive an induction and any training deemed necessary.
Arrangement.sfor.sethng key managementpersonnel remuneration
The Board of Trustees determine the pay and remuneration of the charity's key management personnel.
Organisational struLlure
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

INottingham Law Centre Limited
Trustees. Report
Major riskn and management ofihose nsk5
Main risky
As a charity Nottingham Law Ccntrc is rcliant on a numbcr of funding strcams. The principal risk is that
Nottingham Law Ccntrc will lose onc of its fundcis.
For this reason, the Board of Truslees work to identify other funding streams and to ensure that the charity
maintains adequate reserves.
Objectives and activities
Objects and oims
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 T]on-existeT]t.
Objectives, strategies and oclivities
To provide legal services. advice and represenlation on housing. welfare benefits. debt and immigration for
those living within Nottinghamshire.
To provide all in-house legal Services OT] the above at no cost to the client-
To encourage and ernpower users to become involved in the Laiv Centre's decision making processes-
To break d0Th￿ barriers to the legal system that have prevented many people from having acce5S to the law.
To lobby, on behalf of users, on legislation or legislative change5 which are unjust or will result in ￿rther
hardship.
To work pro-actively to infomi and educate people about their legal Tights and responsibilities and any
individual or eolleLtive action that they can take. This includes work with community. residents and tenanL8;
to attend local groups i.e. financial iesilienee. homeless siakeholdeis. new and emerging communities to better
underst1￿d th¢ wid¢r ¢onl¢xt in which w¢ deliver advic¢ and also to influence on b¢halCofour ¢li¢nls.
Public benefil
Nottingham Law Centre Limited has ensured thai the Chariiies Commission guidance on public benefit has been
complied ￿'1th by ensuring that its advice and representation services are accessible and available to the general
public and that this service is offcrcd frcc of chargc.
The company's activilies benefit the public in the following ways=
Through the provision of adN'ice, caseivork and represenlation 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-
- Through training opportunilies, work experience placements and internships.
Nottingham Law Centre Limited closely monitors the number of cases opened, the outcomes achieved and any
gains secured. The Law Centre seeks feedback from all clients at the conclusion of their case and reviews this
feedback regularly. Feedback is also sought from referral agencies especially those who work with specific
client groups to ensure that the Law Centre meels their needs and is accessible to them.
The tn￿teeS confirni that they have complied with the requirements of section 17 of the Charities Act 2011 to
have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Page 3

INottingham Law Centre Limited
Trustees. Report
Aehievements and performance
The Law Centre has continued to deliver advice and representation in the areas of Housing, Immigration,
Weltare Benefits and Debt.
The Law Centre has a contract with the Legal Aid Agency to provide advice in Housing and have the contract to
deliver the HLPAS scheme for early advice and advice at court for Nottingham.
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 La￿ Centre Limited and four other providers
delivering under sub-contracts. Nottingham City Council have cut the funding due to their financial issues
and the consortium ha5 worked hard to ensure that funding continues through Public Health and the advice
provision continues.
The cotnpany has a sub-contrnct with Leicester Community Advice and Law Service to deliver debt advice. The
current contract started in October 2014 and covers 1.5 adviser posts.
The company has a contract with the British Gas Energy Tn￿l to deliver ￿e1 debt advice. The current contract
startcd in April 2019 and covers onc adviser post.
Thc company has sccurcd funding for 2 immigrntion advisers.
Overall, the company has continued to consolidale and strengthen its position in the market. The company has
retained the Lexcel Quality Mark following a further audit of procedures and casework. Lexcel accreditation is
the Laiv Society's internaiional Practice management siandard 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 Conlinuity Plan (BCP) in place that addresses issues including loss of data,
underperfomiance, and loss of key personnel. This will pro￿lde increased resilience and help mitigate the impact
should business continuity issues occur. Nottingham IAW Centre used the BCP throughout the COVID-19
pandemic.
In the last 12 months we have iaken on 1,933 cases have managed debt of £1.6m and an additional £15,000 ￿e1
debt and have helped clients secure additional benefit entitleinent of £2.2m. We have helped over 750
households avoid eviction.
We are aware of the impact of the current Costs of living crisis on our clients and are working hard to secure
funding to meet additional demand.
Financial revieiTr'
The lrnstees are happy that we have generated a surplus again this year. This has enabled us to ensure an
increased level ofreserves. The board and senior managemeni have been effective in securing funding 10 ensure
all services continue. Whilsi there are always poiential risks associated with funding streams ending w¢ hav¢, to
date, managed to secure funding so there has been no reduciion in service delivery.
Page 4

INottingham Law Centre Limited
Trustees. Report
Policy on reserves
As part of thc financial management of Nottingham Law Centrc Limited. the Board of Trnstccs have set a long
tcmi targct of working towaids accumulating a rcscrvc fund which rcpicsents a miniinum of 25% of the
company'% annual Tunning cost%.
These reserves will enable the company to deal with the following contingencies:
Cash tlow problems when waiting for contract income to be paid or ￿ndIllg cheques to arrive.
Staffing shortages due to sicknebs or maternity leave"
Cuts in funding-
In the event of closure, three months running costs to wind up the organisation and pay redundancies and
easehold liabiliiies.
This policy is reviewed annually when the Board of Trustees sets the budget for the following financial year.
Plans for future periods
Aims and key objec¢ivesforfutureperiods
Continue providing services.
Activities planned to achieve aims
We will continue to provide free advice and representation in social welfare legal issues lo the residents of
Nottinghamshire. We are seeking an increase iT] demand on our services due to C05t of liN'ing and contraction of
statutory seTvices. We will continue to triage enquiries and ii-.ork MTlth other organisation5 to ensure that our
service8 reaLh the most vulnerable. We will continue to monitor adviLe needs and look to secure additional
funding to meet that need. We will continued to lobby for legislative or systems change where these cause
hardship. We will continue to evaluate our service and service delivery to ensure that this ineets the need of our
¢on]munity.
Funds held as custodian trustee on behalf of others
Nottingham Law Centrc Limited has a client account. This account is used lo hold monies on behalf of clients.
Thank vou
Notlingham Law Centre would like to thank all of ils funders. supporters. volunleers and siaff.
Page 5

Nottingham Laiy Centre Limited
Trustees, Report
Statement of Responsibilities
The tr115tees (who are also the directors of Nottingham Law Centre Limited for the piirposes of company law)
are responsible for preparinu the trustees, report and the financial statements in accordance with applicable law
and Llnited Kingdom Accounling Standards l Llnited Kingdoni Generall). Accepted A¢couiitii)g Practice),
iiicludlii￿ FRS 10? 'The Finaticfftal Reporting Standard applicable in the L.K and Republic of Ireland" The
report aiid accounts have been prepared in accordwic¢ with the provisTons in the Conipaiiies Ad 2006 relating lo
small compani¢s.
Company 18w reqtiires the tNstees to prepare fiiiancial statements foi- each finai)cial year. Under coinpan) law
the trustees miisl not approve the financial statements unless Ihev. are Satisfied that they give a true and tair view
of the state of affairs of the charitable ¢ompan) and of ihe iiicoinino r¢sour¢es ￿)d application of resources,
ii)cludiiig its income and expenditure. of the charitsble company for that period. In preparing these financial
strLtenients, the Irustees are requ&red to..
select suitable accounting policies and applTr them consisiently-
observe th¢ niethod5 and principles ID the Ch3rTrtie5 SORP.
make judgem¢nts wid estimates that are re&sonable and prudent-
State wlietiier applicable accounting St￿]dardS, comprisiiio
FR5 102 have been followed, subject to any
material departures disclosed and explained in the finaiicial statements- and
pr¢pare the fiiiancial stateinents 011 the goiiig con¢¢ni basis un1¢55 it 15 inappropriate lo presume that the
charitable ¢oinpany will continue in business.
Tlie trustees are respoiisible for k¢eping propeT acwuiitiiig r¢¢ords that can disc105¢ Ivith rvdsonable accuracy al
any time the fiiiancial position of the charitable company and enable theni lo eiisure tliat the financial statenieiits
Coinply ivitli the Coinpanies Art *006. Tlie) are also responsible for saftguarding tli¢ as5els of the charitable
coinpaiiy aiid hciicc for taking reasonable steps for the preveiition and detection of fraud ￿ld other irr¢gularilies.
Tlie trLlStees are responsible for the maintenance and Inte￿￿ ity of the ¢ortK)rdte and financial information
iiicluded on tlie charitabl¢ companvs webslte. Leuislation governing th¢ preparation and diss¢niinatioi) of
finwi¢ial 5tat¢ments mav differ from legislation in other juri5di¢tions.
Small companies provision Statement
This report has beeii prepared in accordwi¢¢ with th¢ small rompanie5 regim¢ under the Companies Acl ?006.
Tlie annual report was approved by the trustees of the charity on .
Id signed on its behalf by=
Tivstee
Page 6

INottingham Law Centre Limited
Independent Examiner's Report to the trustees of Nottingham Law Centre Limited
('the Compan) )
Independent exaTniner's report to the trustees of Nottingham Lam Centre Limited {'the Company,)
I rcport to the charity trustces on my cxamination ol the accounts of the company for the ycar cndcd 31 March
2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directo￿ foi the purposes of company law) you are
responsible for the preparation of the accounts in a¢¢ordan¢e with the requirements of the Companies Act 2006
('th¢ 2006 Act,).
Having satisfied mysclf that the accounts of thc Company arc not rcquircd to bc 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 ihe Charities Act 2011 ('the 2011 Act,). In carrying out my
examination I have tol1o￿,ed the Directions given by the Charity Commission under section 145(5)(b) ot the
2011 Act.
Independent examiner's Statement
Since the Cotnpany's gross incon]e exceeded £250,000 YOUT examiner tnust be a member of a body listed in
s¢¢tion 145 of th¢ 2011 A¢1. I ¢onfirni that I am qualified to undertak¢ the exainination because I am a m¢mb¢r
and F¢llow of th¢ Association of Charity Ind¢p¢nd¢nt Examin¢rs, Ivhi¢h is on¢ of th¢ list¢d bodies.
I have ¢ompl¢i¢d my examination. I confimi (hai no maii¢rs hav¢ Come to ms1 attention in conn¢¢tion with th¢
examination giving me cause to believe that in any material respect:
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 requiiements of section 396 of the 2006 Act other than any
requirement that the accounts give a 'true and fairf view which is not a matier Considered as part of an
ind¢pend¢nl examination; or
4. the accounls 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
accoun15 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Jreland
(FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper underslanding of the accounts to be reached.
rien MSC, FAIA, FCCA, FCIE, employee of Community Accounting Plus
Fellow of the Association of Charity Independeni Examiners
Units l & 2 North West
41 Talbot Street
Nottingham
NGI 5GL
Date..
2811112024
Page 7

INottingham Law Centre Limited
Statement of Financial Activities for the Year Ended 31 March 2024
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Total
2024
Total
2023
Unrestricted
Restricted
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
310.281
339,091
8,775
310,281
574,484
8,775
239,507
672,839
235,393
Total Income
658,147
235,393
893,540
912,346
Expenditure on:
Charitablc activities
(541.518)
(264.130)
(805,648)
(822,307)
Total Expenditure
(541.518)
(264,130)
(805,648)
(822,307)
Net incomel{expenditure)
Transfers between funds
116.629
{11,254)
(28.737)
11,254
87,892
90,039
Net movement in fimds
105,375
(17,483)
87.892
90,039
Reconciliation of funds
Tothl funds brought forward
571,475
22,424
593.899
503,860
Total funds carried fonvard
13
676,850
4.941
681,791
593,899
All of the charity's activities derive from continuing operations during the above two periods.
Th¢ funds breakdown for the period is shown in note 13.
The notes on pages 12 to 23 forni an integral pan of these fmancial statements.
Page 8

INottingham Law Centre Limited
Statement of Financial Activities for the Year Ended 31 March 2024
(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
2023
Note
Income and Endowments from:
Donations and legacies
Charitable aciivities
239,507
406,064
239,507
672,839
266,775
Total income
645,571
266,775
912,346
Expenditure on:
Charitable activities
(613,649)
(208,658)
(822,307)
Total expenditure
(613,649)
(208,658)
(822.307)
Net income
Transfers b¢iw¢¢n funds
31,922
51,412
58.117
(51,412)
90,039
Net movement in funds
83,334
6.705
90,039
Reconciliation of funds
Total funds brought forward
488,141
15,719
503,860
Total funds carried forward
13
571,475
22.424
593,899
The notes on pages 12 to 23 forni an integral pan of these fmancial statements.
Page 9

Nottingh2m Law Centre Limited
(Registration number: 01732131)
Balance Sheet as at 31 March 2024
2024
2023
Note
Fixed assets
Tangible 3ssets
12
3,443
3,117
Current assets
Stocks
Debtors
Cash at bank and in hand
235,392
86.442
503,524
257,675
117,952
311,357
io
825,358
686,984
Creditors: Amounts falling due within one year
(147,010)
{96,202}
Net current assets
678.348
590,782
Net assets
681,791
593,899
Funds of the charity:
Re5tri¢ted ineome funds
Resiricted funds
13
4,941
22,424
UJ)restricted income funds
Unrestricted funds
676,850
571,475
Tot#1 funds
13
681,791
593.899
For the financial year ending 31 March 2024 the chartty was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to srnall companies.
Directors, responsibilities:
The members have not required the chartty to obthin an audit of its accounts for the year in question in
accordance with section 476- and
The directoTs acknowledge their Te5ponsibilities for complying with tbe requirements of the Act with respect
to accounting records and ihe prepardtion of accounts.
These financial statements have been prepared ITJ accordance with the special provisions relating to companies
subject lo the small cornpxnies regime within Part 15 of ihe Companies Act 2006.
Th financial statements on pages 8 10 23 were approved by the trustees, and authorised for issue on
éi.Uj/oataT]d signed on their behalf by:
Ben Talbot
TTUSiee
The notes on page5 12 to 23 fomi an integrdl part of these financial stalements.
Page 10

INottingham Law Centre Limited
Statement of Cash Flows for the Year Ended 31 March 2024
2024
2023
Note
Cash flows from operating activities
Net cash income
87.892
90,039
Adjustments to cash flows from non-cash items
Deprecialion
Investment income
1,671
{8,775)
777
80,788
90,816
Working capital adjustments
Decrcascl(increase) in stocks
DecTcasc in debtors
22.283
31.510
(18.859)
69.667
(3,350)
43,271
(38,714)
5,500
DecTease in Creditors
IncTease in deferred income
Net cash flows from operating aclivities
185,389
97,523
Cash floTh's from investing activities
Interest receivable and similar income
Purchase of tangible fixed assets
8,775
(1,997)
12
(676)
Net cash flows frotn investing activities
6,778
(676)
Net increase in cash and cash equivalents
192,167
96,847
Cash and cash equivalents at l April
311,357
214,510
Cash and cash equivalents at 31 March
503,524
311,357
Reconciliation of net cash flow to movement ID net funds
Increase in cash
192,167
96,847
Net fund5 at l April 2023
311,357
214.510
Net funds at 31 March 2024
503,524
311,357
All of the cash flows are derived from continuing operations during the above two periods.
The notes on pages 12 to 23 forni an integral pan of these fmancial statements.
Page 11

INottingham Law Centre Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
l Accounting policies
Summary of significant accounting policie5 and key accounting estimates
The principal accounting policies applied in the preparation of ihese financial 5tatemeT]ts are set out below.
These policies have been conslstently applied to all the years presented, unless Othenvise stated.
Statement of cotnpliancc
The financial slat¢m¢nts hav¢ b¢¢n pr¢par¢d in a¢¢ordan¢e with Accounting and Reporting by Chariti¢s'.
Statemcnt of Rccommcndcd Praclicc (applicable to chatities preparing their accounts in accordancc with the
Financial Rcporting Standard applicablc in Ihc UK and Republic of Ircland (FRS 102)) (issucd in October 2019)
(Charitics SORP (FRS 102)). the Financial Rcporting Standard applieablc in the UK and Rcpublic of ITcland
(FRS 102) and thc Companic8 Aet 2006.
Basis of preparation
Nottingham Law Centre Limited meets ihe 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 statemenls 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 condilions thal may cast significant doubi 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 aTe of a general
nature is recognised when the charity has entitlement to the income, it is probable that the incorne will be
received and the amount can be measured with Sufficient reliability.
Granls receivable
Grants are recognised whcn thc charity has an entitlcincnt to the funds and xny conditions linked to thc grants
have been rnet. Where pcrformance Conditions arc attached to thc grant and are yet to be met, the incomc is
recognised as a liability and included on the balance sheet as deferred income to be released.
Deferred income
Deferred income represents amounts receii'ed for future periods and is released to incoming resource5 in the
period for i¥hich, it has been receii'ed. Such income 15 only deferred when-
Thc donor spccifics that thc grant or donation must only bc uscd in futurc accounting pcriods- or
The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Inveslmenl income
Dividends aTe recognised once the dividend has been declared and notification has been received of the dividend
due.
Page 12

INottingham Law Centre Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
Expenditure
All expendi￿re is recognised once there is a legal or constructive obligalion to that expenditure, it is probable
settlement is required and the amount can be measured reliably. All costs are allocated lo the applicable
expenditure heading that aggregate similar costs to ihat caiegory. Where costs cannot be directly attributed (o
partlLular headings they have been alloLaied on a basis consislent 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 cosls.
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 cosis ihal can be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
Government grants
Governinent grants are reco￿lSed 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 I 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 frotn taxation in respect of incon]e or capital gFains received within categJories
covcred by Chapter 3 Part I l of the Corporation Tax Act 201 O or Scction 256 of thc Taxation of Chargeable
Gains Act 1992. 10 ihe ¢xt¢nt ihat such incom¢ or gains ar¢ applied exclusively to ¢haritabl¢ purposes.
Tangible flxed assets
Individual fixcd asscts costing £500.00 or more arc initially rccordcd al cost, less any subscqucnt accumulated
dcprcciation and subsequent accumulated impairnlcnt losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as lo ivriie off th¢ cost or valuation, less any estimal¢d
residual value, over their expected useful economic life as follows=
Asset class
Leasehold land & buildings
Fixtures & fittings
IT equipment
Depreciation method and rate
20.0 % straight line
15.00/0 reducing balance
33.3 10 straigbt line
Stoek
Work in progress is calculated at a rate of s￿/0 of the r￿ed fee receivable for all on-going cases. Legal Aid
Certificate work is valued at 80% of chargeable costs.
Page 13

INottingham Law Centre Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services perfonned 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 pro￿lS1On for the impairnient 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 ternis of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-tenn 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 frorn Suppliers. Accounts payable are classified as current liabilities if the charity does not have an
unconditional right, at the end of the reporting peri(Kl. to defer settlemeT]t of the creditor for at least twelve
months after the reporting date. If there 15 an unconditional right to defer settlement for at least twelve months
after the reporting date, they are presented as noT]-current liabilities.
Trade Lreditors are recognised initially at the transaction price and Subsequently measured at amortised cost
using the effective interest method.
Fund structure
Unr¢stri¢i¢d incom¢ ￿ndS ar¢ g¢neral funds thai are availabl¢ for us¢ at th¢ trust¢¢s' discretion in ￿rth¢ranCe of
the objcctivcs of the charity.
Restricted income fund5 are th¢)se grants for use in a particular area or for specific pury)oses, the use of which is
restricted to ihat area or purpose.
Pensions and other p05t retirement obligations
The cotnpany operate5 a defined contribution scheme for the benefit of its evnployees. The costs of contributions
are ￿Itten off against prolits in the year they are payable.
Page 14

INottingham Law Centre Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
2 Income from donations and legaeies
Unrestricted
funds
Ceneral
Total
2024
Total
2023
Grants, including capital grants.
Government grants
Gran15 frorn other charities
Other income from donations and legacies
135,000
174,604
677
135,000
174,604
677
45,000
190,913
3,594
310,281
310,281
239,507
3 Income from charit2ble aetivities
Unrestricted
fund5
General
Restricted
funds
Total
2024
Total
2023
Lcgal aid income
CJrants & donaiions
236.239
236,239
235,393
49.244
257,622
266,775
31,389
20
81.215
35,818
235,393
Di8bur8ements
49,244
Other income
Costs awarded
Conira¢ts
15.292
38,316
15.292
38.316
339,091
235,393
574,484
672,839
Page 15

INottingham Law Centre Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
4 Grants & donations
Ullrestricted
funds
Restricted
funds
Total
Money Advice Centre
National Lottery Community Fund
The Tudor Trust
Community Advice & Law Service
St Ann's Advice
Feeding Britain
Home Office
Institute of Money Advisers
JN Derbyshire Trust
Citizens Advice
Nottingham City Council
AB Charitable Trust
Access to Justice Foundation
Smaller grants & donations
60,220
49,948
39,000
35,810
18,640
18,000
8,144
3,631
2,000
60,220
49,948
39,000
35,810
18,640
18,000
8,144
3,631
2,000
145,516
135,000
20,000
9,088
677
145,516
135,000
20,000
9,088
677
310,281
235,393
545,674
Page 16

INottingham Law Centre Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
5 Expenditure on charitable activities
Unrestricted
funds
General
Restricted
funds
Total
2024
Total
2023
Wages, NI & pension
Depreciation
Disbursements
Telephone, broadband & postage
Tnsurance
Books & periodicals
Stationery & office suppli¢s
Travel & %ub8i%tence
Training courses
Prof¢ssional f¢¢s
Fr¢elan¢¢ workers
Subscriptions
Healing, lighting & watcr
Equipment & IT costs
Repairs, maintenance & cleaning
Rent & rates
Sundry expenses
Bank charges
Irrecoverable VAT
Bad debts & provision for bad debts
Recruitment
Accountancy, payroll &
bookkeeping fees
Internal overheads
Delivery partners
Grants paid
284.152
1.230
110,468
23.613
4,635
1,169
1.457
2,988
1,190
5,090
23.946
16.339
6,105
2,376
14,271
25,126
55
208,580
492,732
1,671
10,828
24,738
4,635
,169
11,666
3,008
1.190
5.838
23.946
16.339
6,105
12.357
14.271
29.626
55
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
360
,125
209
20
748
9.981
4.500
478
478
14.890
14.890
13.932
719
2,155
4.606
{35.166)
22,500
4.606
3,371
35,166
3,000
25.500
47,495
16,875
541,518
264,130
805,648
822,307
6 Net incomingloutgoing resources
Net incoming resources for the year include:
2024
2023
Depreciation of fixed assets
1,671
777
Page 17

INottingham Law Centre Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
7 Staff costs
The aggregate payroll costs were as follows:
2024
2023
Staff Costs during the year were:
Wages and salaries
Social security costs
Pension costs
Other staff costs
428,846
26.024
37.563
299
388,142
30,160
35,823
492,732
454,125
The monthly average number of persons (including senior management team) employed by the charity during
the year was as follows=
2024
2023
Average number of employees
19
17
16 (2023 - 15) of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £37,563 (2023 - £35,823).
During the year, the charity made redundancy andlor termination payments which totalled £299 {2023 - £Nil).
The total employee benefits of the key management personnel of the charity were £76,725 (2023 - £67,360).
8 Work in progress
2024
2023
Work in progr¢ss
235,392
257,675
Page 18

INottingham Law Centre Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
9 Debtors
2024
2023
Trade debtors
Prepayments
Accrued income
62,701
22,447
1,294
82,244
20,501
15,207
86.442
117,952
10 Cash and cash equivalents
2024
2023
Cash at bank
503.524
311,357
I I Creditors: amounts falling due within one year
2024
2023
Tradc crcditors
Other taxation and social security
Other creditors
Accruals
Deferred income
17.413
19.737
6,940
11.253
91,667
45,310
21,478
3,509
3,905
22,000
147,010
96,202
12 Tangible fixed assets
Leasehold
Land and
buildings
Fixture5 &
ritting5
IT cquipmcnt
Total
Cost
At l April 2023
Additions
5,000
13,437
27.796
1,997
46,233
1,997
At 31 March 2024
5,000
13.437
29,793
48,230
Depreciation
At l April 2023
Chargc for thc ycar
5,0
10.952
373
27,164
1.298
43,116
1,671
At 31 March 2024
5,0(K)
11.325
28.462
44,787
Net book value
At 31 March 2024
2,112
1,331
3,443
At 31 March 2023
2.485
632
3,117
Page 19

INottingham Law Centre Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
13 Funds
Balance at
31 March
2024
Balance at I
April 2023
Ineoming
resourees
Resources
expended
Transfers
Unrestricted funds
General
Gencral fund
571,475
658,147
(541,518)
(11,254)
676,850
Restricted funds
EU Seitlement Scheme
East Midlands Money
AdTrice Project
Fuel Poverty Project
Tudor Trust Immigralion
Project
Immigration
IT Upgrade
PIP project
Food projects
JN Derbyshire Trust
8,144
(8,144)
63,851
18,640
(63,403)
(21.729)
(448)
3,089
39,000
35.810
(39,000)
(43,384)
(9,909)
(58,561)
(18.000)
(2.000)
7.574
14.850
4,941
49,948
18,000
2.000
8,613
Total restricted fund5
22.424
235,393
(264,130)
1,254
4,941
Total funds
593,899
893,540
{805,648)
681,791
The transfeT from the PIP project and East Midlands Money Advice funds to the General fund represents the net
book value of fixed asscls. thc usc of w'hich is not subjcct to any restriction.
The transfer from the General fund to the PIP project and Fuel Poverty funds are to cover the deficits on these
activitie%.
Th¢ sp¢cifi¢ purposes for which th¢ funds are io be applied ar¢ as follows:
The European Union Settlement Scheme is lo fund the provision of advice and assistance under the Home
Office's Settled Status scheme.
The East Midlands Money AdNice project is to fund the provision of debt advice.
The Fuel Poverty Project is funded by the British Gas Energy Trust for Ihe prO￿lS1On of fuel debt advice.
The IT Upgrade is funded by tbe Law Cenlres Federation to improve ihe IT syslems.
The Tudor Trust Immigration Project is funded by ihe Tudor Trust to support immigrants.
The Immigration fund is funded by the Law Centres Federation to support the salaries and on-costs relating to a
staff member of the Immigration tean6function.
The PIP project is funded by the National Lottery Community Fund PIP Project to support the salaries and
on-costs relating to a staff member of the Benefits team.
The Food projects is funded by Feeding Britain to support the salaries and on-costs of an advice worker within
food projects within Nottingham.
The funding from JN Derbyshire Trust was to support people impacted by the pandemic, particularly those from
abroad.
Page 20

INottingham Law Centre Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
Balance at
31 March
2023
Balance at I
April 2022
Incoming
resources
Resources
expended
Transfers
Unrestricted funds
General
General fund
488,141
645.571
(613,649)
51,412
571,475
Restricted
EU Settlement Scheme
East Midlands Money
Advice Project
Fuel Poverty Project
Tudor Trust Immigration
Project
Imrnigrntion
IT Upgrade
134,918
(102,484)
(32,434)
77.453
22,904
(58,475)
(22,904)
(18,978)
869
16.500
15.000
(17,369)
(7,426)
7,574
14,850
14,850
Total restricted funds
15,719
266,775
(208,658)
(51,412)
22,424
Total funds
503.860
912,346
(822,307)
593,899
14 Analysis of net a55et5 bet￿'een funds
Unrestricted
2024
Total funds
General
Restricted
Tangible fixed assets
Current assets
Current liabilities
3,443
820,417
(147,010)
3,443
825,358
(147,010)
4,941
Total net a55ets
676,850
4,941
681,791
Unrestricted
(restated)
Restricted
2023
Total funds
General
Tangible fixed assets
Current assets
Current liabililies
3,117
662,560
(94.202)
3,117
686,984
(96,202)
24.424
(2,000)
Total net assets
571.475
22,424
593,899
Page 21

INottingham Law Centre Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
15 Obligations under leases and hire purehase contracts
Operating lease commitments
Tothl futUTe minimum lease payment5 under non-van¢ellable operating leases are as follows:
2024
2023
Land and buildings
Within one year
Bctwccn one and five years
Aftcr Iivc ycaTS
17,500
70,000
11.123
17,500
70,000
28,623
98.623
116,123
Other
Within one year
Between one and five years
After five years
5.131
22.000
1,958
3,732
1,090
29,089
4,822
Other lease commitments are for a Franking Machine and a Photocopier, both leases hai'e been renewed since
the year-end. The new Franking Macbine lease is for 6 years from September 2024 and the Photocopier is for 5
years from July 2024.
16 Fees pavable to independent examiner
During the perio(L the fee5 payable (excluding VAT) to the charity's indepeT]dent examiner aTe analysed as
follows-
2024
2023
Independent examinalion
Other financial services
1,600
3,006
1,460
2,189
4,606
3,649
Page 22

INottingham Law Centre Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
17 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the
year.
No trustees have received any Teimbursed expenses or any other benefits from the chaTity during the year.
18 Charity statu5
The charity is a company limiied by guarantee and consequently does not have share capital. Each of the
trustees is liable to contribute an amount noi exceeding £1 towards the assets of the charity in the event of
iquidation.
19 Taxation
The charity is a registered charity and is therefore exetnpt from tsxation.
20 Related party transactions
There were no related party transactions in the year.
Page 23