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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

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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

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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

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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 re￿nt 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'.b￿C￿￿1l￿.
litKthSifoeLLr￿pQDj
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.

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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 pla￿S tkiey
feel most comfortable. We have had servI￿S 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

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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 the￿fore 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

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Our teams had the following feedback:
Clients
I Vauxhallliawcelllrel
I IHffldledourHP
appllcallon&trlbunal
wlihprJlÉssloTral
advlceandur•ati..
Yoywereveryklnd
andcompasslDnale
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issuch a¥aluable
cuiien(ylnloday'5
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| I hada sen5evl
someonehavlng
mybackAlways
responding in lal
timely manller.
Housing
our
-w¢wlllilwiys
lemfjslyilelutto
Da￿dI￿dI11thQtQlM.
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u¢ÈdlnthEluiurewe
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theieis lal place
withamailng
peoilewhocarÈ.
11 was
$0 nlcelohEai
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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 SoMe￿ew, usefulskillsin a
profe55ionalenvironment,°

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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.

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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

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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:

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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

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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

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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 fO￿ard
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

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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

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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

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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