Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2024 Company Registration No: 02252255 Charity Number: 702458
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE CONTENTS Page Trustees, Annual Report Statement of Trustees, Responsibilities 10 Independent Examiner's Report 11 Statement of Financial Activities (Including Income & Expenditure) 12 Balance Sheet 13 Notes to the Financial Statements 14
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE ST The trustees are pleased to present their annual report for the year ended 31 St March 2024. The financial statements have been prepared in accordance with the charity's trust deed, the Charities Act 2011 and Accounting and Reporttng 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 published (FRS 102) as amended for accounting periods commencing from 1 St January 2019. OBJECTIVES AND ACTIVITIES The objects of the charity ara: To relieve persons resident or employed in the Merseyside and surrounding areas by providing them with free advice and assistance on all legal matters concerning which it is not practical or appropriate for them to obtain advice and assistance from elsewhere owing to their financial need or social and economic circumstanGe. To undertake or co-operate in the advancement of the education of persons resident or employed in the area of benefit in the law and its operation. To advance such other charitable purposes as are beneficial to the community for persons working or resident in the area of benefit. To provide and support a law centre in the Vauxhall district of Liverpool for the purpose of providing legal advice, assistance and representation free to all manner of person where such advice, assistance or representation is not readily available. In considering the objectives and activities, the Trustees have considered Charity Commission guidance on Public Benefit to ensure that the organisation is meeting its Public Benefit requirements. ACHIEVEMENTS AND PERFORMANCE We would like to take this opportunity to honour our former Trustee and ongoing supporter, Nigel Mellor who sadly passed away earlier this year. 50th Anniversary Celebration Events ¥iil Law S liifor 50TH ANNIVERSARY IUNE WITH PERFORIIAIICES B Y YA YO ALUKO O AIORE
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE ST This year is our 50th anniversary and to celebrate a week of celebrations for all our friends and supporters Our events highlighted the lack of access to social justice and appalling levels of poverty and disadvantage which have become much worse in the rent past. Vauxhall Law Centre has provided support to community struggles for 50 years now. Initially established to provide housing advice to people living in the local Scotland Road community when many houses were not fit for human habitation, we continued to work challenging poverty and Injustices in the community and with workers in their struggles for better conditions. The Law Centre, a charity, still provides free advice to people. particularly those who need advice or representation at appeal for disability benefits or eviction notices. We have and continue to support sick, disabled and vulnerable people in the community. Please join us at one of our events to find out more about our work and lebrate our history. Below is a list of our events including. 2nd June at 12:00pm - Opening Session and talk with guest speaker lan Byrne M.P. . Taking place at Vauxhall Law Centre and open to all. 2nd June at 1pm Special in person edition of Liverpool Law Society's Access to Justice Committee meeting. 2nd June at 6:30 pm-'Just an Ordinary Lawyer. by Tayo Aluko. Free and open to all 3rd June at 7pm - a screening of .1, Daniel Blake. at Kitty's Laundrette. Free and open to all 7th June at 6pm Know Your Rights session with Acorn Llverpool and VLC Housing Solicitor Siobhan Taylor Ward on tenant's rights. Free and open to all 9th June at 6:30pm . Final performance of 'Just an Ordinary Lawyer. by Tayo Aluko. Free and open to all WITH SONGS .YNLMlltnii'.bC1l. litKthSifoeLLrpQDj SCA¥*FAC.I The Centre has continued to grow as we have retumed to a world without covid restrictions. We have had to pull together to support our community in the face of a cost-of-living crisis, housing crisis and prolonged period of inflation. Having settled back into our open-door policy since covid restrictions ended we are seeing clients face to face on a daily basis. We are ensuring that the staff rota allows for the Centre to be open to the public every day.
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE The Centre has kept the remote advice provisions which allow for those further afield to receive much needed advice and assistance in relation to their Welfare Benefits and Housing issues. We started the financial year with 14 paid employees and have ended the year with 17 staff. Over 50 volunteers still regularly support the work of the centre, by assisting with casework, research, blog writing, fundraising and helping to develop projects. We were successful in obtaining funding from the Department for Levelling Up Housing & Communities for Hong Kong BN(O) Welcome Programme (VCSE) Grant 202312024. We were able to successfully recruit Candy Chan as our Hong Kong BN(O) Caseworker who provided advice and assistance to visa holders on Welfare Benefits and Housing related issues. This year we were delighted to have been able to expand our housing provision by recruiting Shannon Donnelly and Joe Bowly as Migrant & Asylum Support Caseworker and Housing Caseworkers. We have expanded our Welfare Benefits team with the recruitment of Emanuele Sanna to provide tailored advice to people of pension age. We were extremely pleased that our fomier Kickstart Office Administrator was promoted to Office Manager during the course of the year. Jade has shown resilience and outstanding skills deserving of this promotion. Unfortunately, our Senior Solicitor and Centre Director was unexpectedly taken ill and hospitalised mid-year. Our Housing Solicitor. Development Officer and Office Manager took charge and ensured services were not impacted by the loss of personnel. The temporary Senior Management team made sure that staff well-being, stakeholder engagement, regulatory matters were not negatively impacted as well as helping to maintain the Centre's operations. A big thank you to all staff members who pulled together in this tough period to ensure serviGes remained ongoing and to a very high standard. Furthermore we have been able to consolidate and expand our outreach work into the community in order to provide people with help during the cost of living crisis in the plaS tkiey feel most comfortable. We have had servIS based in Homebaked at Anfield {in partnership with Spirit of Shankly), Maghull Advice Centre (funded by Maghull Town Council), Pontac Community Centre (funded by 64 Trust), VNC Food Pantry, Adlington House (in partnership with the Eldonian Village and Woodlands Hospice as above. We have been able to recruit a part time Welfare Rights Caseworker for the Maghull Advice Centre and the team have pulled together to provide advice in all other outreach locations. We obtained funding to deliver an innovative project 'Giz a Job" a community heritage project, documenting the first People's March for Jobs. The 30-day march to London was an evocative anti-unemployment protest that left Liverpool Pier Head on 1 May 1981. We successfully recruited Dr Greig Campbell as project coordinator to oversee the development and completion of the project alongside volunteers. Volunteers are and have always been the backbone of the Centre. We have 7 active volunteers providing a high level of support to our case workers and other paid staff. In order to maximise the impact of volunteers upon our seNice provision and to ensure the most valuable and positive experience for the volunteers themselves we were dble to SUGGessfully secure funding towards the end of the year to recruit Joe Bowly as our volunteer coordinator. Joe developed and streamlined our volunteering process ensuring that all volunteers received extensive training and support throughout their placement. Public legal education and upskilling the sector is extremely important to us as a Centre. As our team has grown we have been able to offer more training and information sessions for our
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE local community. Our Housing Solicitor has been commissioned to provide in-depth Homelessness law training to Whitechapel Centre, the largest homeless charity in the area. She has also provided training on migrant rights In relation to huusing an asylum support to third sector organisations working with asylum seekers and other vulnerable migrants. The housing and development team has strengthened its work with the Liverpool branch of Acorn Tenant and Community Union and has provided housing rights training to members of the local Gommunity in a number of"Know your rights. sessions. In the past year we have generated a great amount of publicity in the local and national legal press with reporters seeking to understand the impacts of poverty, austerity and the cost-of- living crisis on our clients. We have worked with M.P.'s across the North West to lobby the government on their poor record on legal aid and access to justice for people living in the North West. We will continue to campaign against legal aid cuts and the managed decline of the social justice sector. We have also onsured that our supervising solicitors are all ready to meet the supeNisor standards for Legal Aid in Housing, Welfare Benefits and Public Law. We successfully tendered for and secured Legal Aid contracts in Housing and debt, Public Law and Welfare Benefits. We were able to successfully maintain our Lexcel accreditation with the following comments from the assessor: The Centre operates within the voluntary sector as a not-for-profit charitable company limited by guarantee and pn)vides legal services relating to a wide range of welfare issues during a period of history that presents huge challenges to a polarised society in which there are unsustainable gaps between those who have, and those who have not, the means to cope. Caseworkers are thefore under considerable stress as a result of increasing demand for the Centre's seNices. Reference is made further in this report (Chapter 8, Section 4) to the empathetic style of management and the attention given to statt welfare that contriL)ute considerably towards mainlaining a high level of sustainable seNice to clients. The Centre's aGtivitxes are supported by a team of volunteers and are overseen by a Management Committee whose members represent the community in which the Cenfre operates. The evidence obtained during this AMV shows a very high standard of management, reflected in the relatively low incidents of non-compliances detected. It is consequently the Assessor's strong recommendation that the Centre continues to be accredited with Lexcel certification. We have been able to support our Justice First Fellow, Alex Feery in successfully completing his fellowship. He successfully completed a 2 year training contract, after experiencing working in and with our welfare benefits, debt, housing and development team. Alex has taken post at another agency in Scarborough and we wish him all the best in his future career. We have successfully secured funding for a further Justice First Fellow to start in April 2024. Our 202312024 success story 1 ,220 opened to deal with housing and benefit related issues. 1 ,163 closed cases where we brought these issues to a satisfactory conclusion. 1,011 Welfare Benefit cases were opened and we closed 1,063 187 Housing cases were opened and we closed 100 Total Financial Gains - £3,121,644.90
Docusign Envelope ID.. 6FE17C044AE44CF&9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE Our teams had the following feedback: Clients I Vauxhallliawcelllrel I IHffldledourHP appllcallon&trlbunal wlihprJlÉssloTral advlceandur•ati.. Yoywereveryklnd andcompasslDnale InvoT(ha1WhI(k issuch a¥aluable cuiien(ylnloday'5 world_ | I hada sen5evl someonehavlng mybackAlways responding in lal timely manller. Housing our -w¢wlllilwiys lemfjslyilelutto DadIdI11thQtQlM. Anyadvlc*wemay u¢ÈdlnthEluiurewe ylllbesuielofonlad I havehope Inowl thatif lam In need theieis lal place withamailng peoilewhocarÈ. 11 was $0 nlcelohEai Ihal apart Irom adviit,PEople caro. VOLUNTEER SPOTLIGH Mary&. Anthony Mary Anthony "It'salways kids Ihalsufler inthese sllllatlolls. and speaklng as a Dad I kthow how that must Impacton famllles" "l just wanl to see belter bullt and malnialned hollsillgslockfor lamllloL I get a fealsense of satislaction knowing myworkis direcfly helping peoplp in ihpse Situations." lolunleerlng really feels Ilkt worthwhile work. I've learnt50 much abouttliecitysongoinghousing issues, and the work has helped me de¥elop SoMeew, usefulskillsin a profe55ionalenvironment,°
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE ST H 2024 FINANCIAL REVIEW Total income for the year was £472,235 (2023: £402,507) of which £230,527 (2023: £225,650) related to funding for projects upon which restrictions are placed. Total expenditure for the year was £492,195 {2023: £421,147), leaving a deficit for the year of £19,960 (2023.. deficit £18,640). At 31 sl March 2024 the charitable company's reserves stood at £108,642 (2023: £128,602) of which £65,917 (2023: £87,723) represented restricted funds. Risk Assessinent The main risks to which the charity is exposed as identified by the Trustees have been considered and systems have been established to mitigate those risks. Reserves Policy It is the policy of the charitable company to maintain unrestricted funds, which are free reserves, at a level to cover redundancy provision and three months, running costs {should no further funding be received) and run on insurance costs. As at the end of the financial year the unrestricted funds totalled £42,725. The charitable company requires £19,932 for redundancy provision, £59,965 for three months, running costs and run-on insurance for files, estimated at £6.000 (total £85,897). The trustees are aware that the reserves required by our "Reserves Policy. of threo months, running costs, a total of £85,896, is short by £43,170 at the start of the financial year 24125. In order to comply with our policy and ensure that costs are covered in the event that they are required we intend to pursue grant funding dedicated to Core costs and unrestricted funds, we inteiid to seek donations from organisations and busincsscs who have a history of providing us with support. PLANS FOR THE FUTURE The Centre will continue to provide support and assistance in relation to welfare rights, housing and debt advice to persons in the Merseyside area for whom it is not practical to seek help elsewhere owing to financial needs or social and economic circumstances. We aim to expand our debt service to include assisting clients with bankruptcies, Debt Relief Orders. The Centre will be relaunching the Bereavement Support Advice project aimed at delivering wrapround advice to those who have suffered a recent bereavement. The Centre is currently recruiting an advice worker to lead on this project. We will also be launching a project aimed at delivering advice and support to those who have been diagnosed as Terminally111 and we will be recruiting for an advice worker to lead on this project. The Centre aims to deliver further outreach sessions, mainly across food pantries to enable more people becoming aware of their legal rights. The Centre seeks to expand Ilie raiige of serviGe5 it offers to include Employment, Immigration and Family law, and funds are being raised to expand the work of the organisation. The Centre also intends to become more involved in social policy campaigns, working collaboratively wÉth other organisations regarding topical issues as well as providing public legal education by providing training to such organisations and it's users.
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE ST STRUCTURE, GOVERNANCE AND MANAGEMENT Vauxhall Community Law and Infomiation Centre is a charitable company limited by guarantee (registered in England and Wales, No. (02252255) incorporated on 6th May 1988 and registered as a charity (number 702458) on 31sI January 1990. Vauxhall Community Law and Information Centre is governed by its Memorandum and Articles of Association dated 26th November 1998 and amended by special resolution on 26th September 2019 and 16th December 2021. Membership is open to other individuals or organisations who: apply to the Centre in the form requlred by the trustees; and are approved by the trustees whiGh nominates members of the Executive Committee and those members who are also trustees and directors of the company. The Executive Committee has the power to admit to associate membership of the Centre such elected representatives of organisations as shall support the objects of the Centre. The Centre is managed by the Executive Committee of trustees, which holds meetings bi- monthly at which agenda items include finance and staff reports. REFERENCE AND ADMINISTRATIVE DETAILS Name Vauxhall Community Law and Information Centre 02252255 Company Number Charity Number Reglstered Office 702458 Vnc Millennium Resource Centre Blenheim Street Liverpool MerscyKiide L5 8UX Trustees P Connolly (Chair) S Currie A Gibbons A Goodman E Freeman R Howard A Kelly KLee J O'Hare G Oakford A Stewart C Topping N Higham Mrs Ying Huang ACCA clo LCVS 151 Dale Street Liverpool Merseyside L2 2AH (Resigned 25th September 2024) (Resigned 1 st November 2024) {Appointed 251h September 2024) (Appointed 25th September 2024) (Resigned 25th September 2024) (Appointed 251h September 2024) Company Secretary Independent Examiner
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE ST Bankers Lloyds TSB PIC Merchant Court 2-12 Lord Street Liverpool Merseyside L2 1TB Signed on behalf of the Board of Trustees P Connolly - Trustee d Chair Date:
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and dpplication of resources, including income and expenditure, for the financial year. In preparing those financial statements, the trustees should follow best practice and: select suitable accounting policies and then apply them consistently; observe the methods and principle in the Charities SORP: make judgements and estimates that are reasonable and prudent" prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue as a going concern; state whether applicable accounting standards have been followed, subject to any material departure disclosed and explained in the financial statements. The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time tlie financial position of the charitable company and to 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. The financial statements have been prepared in accordan with the charity's trust deed, the Charities Act 2011 and 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 published {FRS 102) as amended for accounting periods commencing from 1 sl January 2019. By Order of the Board P Connolly - Trustee and Chair Vnc Millennium Resource Centre Blenheim Street Liverpool Merseyside L5 8UX Date: 10
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF I report on the accounts of the charitable Gompany for the year ended 31st March 2024. which 2re set out on page8 12 to 26. The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 {Ihe 2011 Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the 2011 Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act, and to state whether particular matter.q have come to my attention. My examination was carried out in accordance with general Directions given by the Charity Comrnission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is givan as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. In connection with my examination, no matter has come to my attention: {1) which gives me reasonable cause to believe that in, any material respect, the requirements: to keep accounting records in accordance with section 386 of the Companies Act 2006; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice" Accounting and Reporting Charities have not been met: or {2) to which, in rny opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Res ective res onsibilities of trustees and examiner Basis of inde endent examiner's re ort Inde endpnt examiner's statement Name= Mrs Ying Huang Relevant professional qualification or body: ACCA Address. CVS 151, Dale Street, Liverpool, L2 2AH Dated: 11
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE NCLUDING INCOME & EXPENDITURE FOR THE YEAR ENDED 31ST MARCH 2024 Notes Unrestricted Restricted Funds Funds 2024 2024 Total Funds 2024 Total Funds 2023 Income and endowments from: Donations and legacies Charitable activities 3a 3b 62,267 179,441 62.267 75,753 230,527 409,968 326,754 Total income 241,708 230,527 472.235 402,507 Expenditure on: Charitable activities 239.862 252,333 492,195 421,147 Total expenditure 239,862 252,333 492,195 421,147 Net incomel(expenditure), net movement in funds 1,846 (21,806) {19,960) {18,640) Total funds brought fOard 11,12 40.879 87,723 128,602 147,242 Total funds carried fonmard 10-12 42,725 65,917 108,642 128,602 The notes on pages 14 to 26 form part of these accounts. All the above amounts relate to continuing activities of the charitable company. 12
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE Notes 31st March 2024 31st March 2023 Fixed assets Tangible fixed assets Intangible assets 16,912 5,678 21,401 7,098 22,590 28,499 Current assets Debtors Cash at bank and in hand 22,310 72,216 11,621 98,312 94,526 109,933 Current liabilities Creditors: amounts falling due within one year (8.474) {9,830) Net current assets 86,052 100,103 Total assets less current liabilities 108,642 128,602 Funds: Unrestricted funds Restricted funds 10,11 10-12 42,725 65,917 40,879 87,723 108,642 128,602 These financial statements have been prepared in accordance with the Financial Reporting standard applicable in the UK and Republic of Ireland (FRS102). These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies, regime and in accordance with FRS102 SORP. The members have not required the company to obtain an audit of in accordance with section 476 of the Companies Act 2006. For the period covered by these accounts the charitable company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The Trustees, who are the Directors of the charitable company, acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. Approved by the Board on ..1.91 :.114.... and signed on their behalf by: P Connolly Trustee and Chair 13
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE TEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 1. Limited Liability The charity is a company limited by guarantee. Each member's liability is limited lu £1 . 2. Accounting Policies Basis of accounting The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordanGe with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102) as amended for accounting periods commencing from 1 St January 2019 and Charities Act 2011 and the Companies Act 2006. The financial statements are prepared in sterling, which Is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The Charity has taken advantage of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. Going concern At the time of approving the aGcounts. the Trustees have a reasonable expectation that the charitable company trustees plan to build up adequate reserves to continue in operational existence for the foreseeable future. The Trustees are confident that the levels of liquidity and free reseNes will not affect the charity's operations. Thus, the Trustees continue to adopt the going conccrn basis of accounting in preparing the accounts. Fund accounting Unrestricted funds a the charity's free resenies available for the trustees to apply in aGcordance with the charitable company's charitable objectives. Designated fund are funds set aside for a specific purpose, Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure for the purposes is charged to the fund. Income recognition All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income reccivablc can be measured reliably. Donations and legacies comprise of donations and general grants which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their receipt is certain. Income from charitable activities is recognised on an accrual's basis except for grants receivable, which are recognised on the date on which their unconditional payment is confirmed by the donor. 14
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE Expenditure recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accrual basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and govemance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor. Expenditure on charitable activities relates to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the Gharitable company. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charitsble compc]Ily. Fixed Assets Capital expenditure over £250 and above is stated in the balance sheet at cost less accumulated depreciation. Depreciation is provided to write off the cost of each asset over its expected useful life as below: Fixture & Fittings Equipment Intangible Fixed Assets Capital expenditure is treated as a fixed asset and amortised to write off each asset over its estimated useful life as follows. Legal Software Cash and cash equivalents Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. 20 % per annum reducing balance basis. 25 % per annum reducing balan basis. 7 years Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there Is an intention to spttle on a net basis or to realise the asset and settle the liability simultaneously. 15
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE Basic financial assets B2.qic financial assets. which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction prlce unless the arrangement Gonstitutes a financing transaction, whor8 tha debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. Taxation Income and gains are exempt from taxation as they are received and applied for charitable purposes only. Th8 charitable company benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. Critical accounting estimates and judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 3. Income and endowments from Unrestricted Restricted Funds Funds 2024 2024 Total Funds 2024 Total Funds 2023 a. Donations and Legacies Dondliuiis General grants 27,267 35,000 27,267 35,000 39,753 36,000 62,267 62,267 75,753 Donations and legacies income for 2023 related wholly to unrestricted funds. 16
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE Unrestricted Restricted Funds Funds 2024 2024 Total Funds 2024 Total Funds 2023 a. Charitable Activities A B Charitable Trust Access to Justice Foundation Burbo Bank Extension Community Fund Contract and sales income Community Foundation Department for Levelling Up, Housing & Communities Garfield Weston Foundation Independent Age KiGkstart and secondmcnt Legal Education Foundation LCVS Community Impact Fund Liverpool City Council Community Mental Health Fund Liverpool City Council Community Resource Grant Liverpool City Council -make it Happen Mayoral Neighbourhood Funds National Lottery Award for All National Lottery Community Fund National Lottery Heritage Fund Sam 11 Bella Sebba Charitable Trust steve Morgan Foundation Torus Foundation 15,000 16,325 5,492 5,492 7,500 7,500 179,191 2,000 179,191 99,748 2,000 30,000 30,000 20,000 18,750 18,750 250 37.218 37,218 3,000 3,000 250 1.356 42,742 14,250 30,500 30,500 3,000 3,000 28,500 3,000 10,000 10,000 20.000 20,000 28,067 28,067 45,000 45,000 35,083 30,000 750 179,441 230,527 409,968 326,754 Income from charitable activities in 2023 comprised £101,104 for unrestricted funds and £225,650 related to restricted funds. 4. Expenditure on Charitable Activities Direct Support & Charitable Governance Expenditure Costs Total 2024 Total 2023 To provide legal advice and assistance free of charge 206,222 285,973 492,195 421,147 17
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE ENDED 31ST MARCH 2024 a. Analysed as follows: 2024 2023 Direct charitable expenditure.. Staff salary costs Pensions Office costs Subscriptions Interpreters Volunteer expenses Equipment DBS fees Events 173,448 5,402 11,273 6,170 1.904 314,856 8,166 12,228 6,221 2,101 136 250 96 96 152 6.933 206.222 344,054 2024 2023 Support & Governance costs." Staff salary costs Pensions Office costs Buildlng runnlng costs Training Insurance Travel & Subsistence expenses Publicity diid promotions Legal Professional fees Consultancy fees Sundry expenses Bank charges Computer support costs Payroll fees Accountancy Amortisation charge Depreciation 173,299 11,950 1,253 27,878 3,472 2,319 778 25,964 880 1,359 10,526 4.600 1,629 902 587 14 924 2.674 37,133 152 92 14,855 1,080 1,325 1,420 5,369 7,700 338 89 11,583 1,080 1,330 1,419 7,093 285.973 77,093 Total expenditure on charitable activities 492,195 421,147 £252,333 (2023: £234,493) of the above expenditure relates to restricted funding. 18
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE ED 31ST MARCH 2024 d. Analysis of staff costs 2024 Gross salary Social security Pension costs 322,808 23,939 17,352 317,577 23,243 9,046 364.099 349,866 c, Particulars of employees: The average number of employees during the year, calculated on the basis of full-time equivalents, was as follows: 2024 12.9 2023 14.7 Charitable actlvlties No employee received emoluments of more than £60.000 during the year (2023: nil) The Trustees, being also directors, are not remunerated for their services and are not included in the above number of employees. No out-of-pocket expenses were reimbursed to trustees in the year (2023: £nil) 5. Tangible fixed assets Equipment Total Cost Balance as at 1 sl April 2023 Additions Disposals 42,969 880 42,969 880 Balance as at 31 sl March 2024 43,849 43,849 Depreciation Balan as at 1 st April 2023 Charge for the year Disposals 21.568 5,369 21,568 5,369 Balance as at 31 st March 2024 26,937 26,937 Net book value at 31st March 2024 16,912 16,912 Net book value at 31st March 2023 21,401 21,4U1 19
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE ST 6. Intangible fixed assets Legal Software Total Cost Brought forward at 1sL April 2023 Additions during the year 9,936 9,936 Balance as at 31st March 2024 9.936 9,936 Accumulated Amortisation Brought forward at ISI April 2023 Charge for the year 2,838 1,420 2,838 1,420 Balance as at 31$t March 2024 4,258 4,258 Net Book Value at 31st March 2024 5,678 5,678 Net Book Value at 31 sl March 2023 7,098 7,098 7. Debtors 2024 2023 Debtors Prepayments Accrued income 2.310 20,000 2,996 8,625 22,310 11,621 8. Creditors: amounts falling due within one year 2024 2023 Creditors Accruals Tax and social security Deferred income (see note 9) 389 1,325 6,760 3,830 6,000 8,474 9,830 20
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE ST 9. Deferred income 2024 2023 Balance at 1 $1 April 2023 Amount deferred in the year Amount released to income 6,000 6,000 (6,000) Balance at 31 st March 2024 6,000 10. Analysis of net assets between funds 2024 Tangible Fixed Assots Intangible Assets Net Current Assets Total Unrestricted Funds General Fund Designated Fund 2,193 20,600 19,932 22,793 19,932 2,193 40,532 42,725 Restricted Funds A B Charitable Trust Access to Justice Foundation Alex Ferry Foundation Burbo Bank Extension Community Fund Legal Education Foundation Liverpool City Council Community Resource Gmnt Liverpool City Council- Make it Happen National Lottery Award for All National Lottery Community Fund Sam & Bella Sebba Charitable Trust steve Morgan Foundation 5,015 5,015 5.678 750 5,678 750 250 250 1,866 614 1,866 614 108 108 1,150 38,350 12,131 1,150 38,350 12,131 14,719 5,678 45,520 65,917 Totals 16,912 5,678 86,052 108,642 21
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE ST 2023 Tangible Fixed Assets Intangible Assets Net Current Assets Total Unrestricted Funds General Fund Designated Fund 1,776 19,289 19,814 21,065 19,814 1.776 39,103 40,879 Restricted Funds A B Charitable Trust Access to Justlce Foundation Alex Ferry Foundation Legal Education Foundation Liverpool City Council Community Resource Grant National Lottery Award for All National Lottery Heritage Fund Steve Morgan Foundation 15,000 15,000 7,098 10,000 2,488 818 7,098 10,000 2,488 818 144 144 35,083 17,092 35,083 917 16,175 19,625 7,098 61,000 87,723 Totals 21.401 7,098 100,103 128,602 11. Unrestricted Funds Movements in the Year Expenditure Transfer of funds Reserves at Beginning of year Income Reserves at End of Year 2024 General Fund Designated Fund 21,065 241,708 19,814 (239,862) (118) 118 22,793 19,932 40,879 241,708 {239,862) 42,725 Movements in the Year Expenditure Transfer of fuiids Reserves at Beginning of year Income Reserves at End of Year 2023 General Fund Designated Fund 30,928 19,748 176,857 {186,654) (66) 66 21,065 19,814 50,676 176,857 (186,654) 40,879 General Fund is used to finance the charitable company's general activities and core costs as outlined in the Trustees, Report. Designated Fund is set aside to cover redundancy provision. 22
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE ST ARCH 2024 Transfer of funds is the movement of the designated fund for redundancy provision. 12. Restricted Funds Movements in the Year Expenditure Reserves at Beginning of year Income Reserves at End of Year 2024 A B Charitable Trust Access to Justice Foundation Alex Ferry Foundation Burbo Bank Extension Community Fund Community Foundation Department for Levelling Up, Housing & Communities Independent Age LCVS Community Impact Fund Legal Education Foundation Liverpool City Council Community Resource Grant Liverpool City Council - Make it Happen National Lottery Award for All National Lottery Community Fund National Lottery Herit8ge Fund Sam & Bella Sebba Charitable Trust Steve Morgan Foundation 15.000 7,098 10,000 (9,985) (6,912) (9,250) (7,250) (2,000) (30,000) (18,750) (3,000) (37,840) (30,704) 5.015 5,678 750 5,492 7,500 2,000 250 30,000 18,750 3,000 37,218 30.500 2,488 818 1,866 614 3.000 (2,995) (36) (18,850) {63,1.50) {6,650) {4,961) 144 108 1.150 20,000 28,067 45,000 35,083 38,350 12,131 17,092 87,723 230,527 (252,333) 65,917 23
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE SY Movements in the Year ReseNes at Beginning of year Income Expenditure Reserves at End of Year 2023 A B Charitable Trust Access to Justice Foundation Alex Ferry Foundation Education Skills Fund Agency Garfield Weston Foundation Hill Dickinson Fund LCVS Community Impact Fund LCVS Negative Cessations Funding Legal Education Foundation Liverpool City Council Community Mental Health Fund Liverpool City Council Cotnmunity Resource Grant Liverpool City Council - Hardship Fund Liverpool City Council - Make it Happen Mayoral Neighbourhood Fund National Lottery Award for All National Lottery Heritage Fund P H Holt Foundation Skelton Charity Steve Morgan Foundation Torus Foundation 15,000 16,325 15,000 7,098 10,000 8.654 10,000 1,500 867 329 2.910 5.181 (17,881) (1.500) (20,867) (329) (2,910) (5,181) (54,354) {28,500) 20,000 14,100 14,250 42,742 14,250 2,488 818 2,215 28,500 <29,897) 80 (80) 3.000 (3.000) (13,700) (16,748) 3,700 6,892 10,000 10,000 35,083 35,083 2.912 1,410 21.566 (2,912) {1,410) (34,474) (750) 30.000 750 17,092 96,566 225.650 (234,493) 87,723 These are monies given to the company to be spent at the discretion of the Board of Trustees for specific charitable purposes. A B Charitable Trust - Contribution towards to provide legal and welfare advice. Access to Justice Foundation - Contribution towards 'Funder Plus Scheme,. Alex Ferry Foundation - Contribution towards better conditions of gig economy and zero hours contract project. Burbo Bank Extension Community Fund- Contribution towards supporting clients during the cost of living Grisis. Community Foundation- Contribution towards purchasing IT equipment & fumiture Department for Levelling Up, Housing & Communities- Contribution towards Provide advice and support for HK BN{O) in relation to benefits and housing. Education Skills Fund Agency - Contribution towards core costs. 24
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE ST Garfield Weston Foundation - Contribution towards core costs.- Hill Dicklnson Fund - Cuntribution to enhance the sustainability of the Law Centre. Independent Age- Provide advice and support in relation to welfare benefits for those over state pension age LCVS Community Impact Fund - Contribution towards welfare, housing and debt advice. LCVS Negative Cessations Funding - Contribution towards additional support for housing solicitor Legal Education Foundation - Contribution toward the cost of a Justice Fist fellowltrainee solicitor and associated cost Llverpool City Council Community Mental Health Fund Contribution towards the Welfare Right Advise caseworker. Liverpool City Council Community Resource Grant - Contribution towards salary costs of Welfare rights caseworker. 2024 2023 Staff salary costs 30,705 28,665 Liverpool City Council - Hardship Fund - Contribution towards salary costs. Liverpool City Council - Make it Happen - Contribution towards 'Housing Advice project. Mayoral Neighbourhood Fund Contribution towards the Welfare Right Advise caseworker. National Lottery Award for All Contribution towards to purchase computer equipment and contribution towards salciries Gosts. National Lottery Heritage Fund - Contribution towards 'Giz a Job, project P H Holt Foundation - Contribution towards core costs Sam & Bella Sebba Charitable Trust- Contribution towards case worker salary & development of the law centre. Skelton Charity - Contribution towards the development of the law centre. steve Morgan Foundation - Contribution towards salary costs of new solicitor, equipment, computers and furniture Torus Foundation - Contribution towards translation and interpreting services 13. Operating Lease Commitments Vauxhall Comrnunity Law and Information Centre has a rental commitment in relation to the premises at VNC Millennium Resource Centre, Blenheim Street, Liverpool, L5 8UX, six months, notice. There are also lease commitments for a photocopier 2023 2023 Premises Photocopier 5,000 4,018 5,000 6,979 9,018 11,979 25
Docusign Envelope ID.. 6FE17C044AE44CF>9EF448B9889B58AE VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE ST 14. Contingent Liabilities The Charitable Company did not have any contingent liabilities at 31st March 2024 or 31st March 2023. 15. Related Party Transactions There were no related party transactions during the year ended 31st March 2024 (2023: none) 46. Guarantees As at 31 st March 2024, 9 members had given a guarantee of £1 each in the event of the company winding-up. Total £9 (2023: 9 members: £9). 26