Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2025 Company Registration No: 02252255 Charity Number: 702458
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE CONTENTS Trustees' Annual Report Statement of Trustees' Responsibilities Independent Examiner's Report Statement of Financial Activities (Including Income & Expenditure) Balance Sheet Statement of cashflow Notes to the Financial Statements Page 2 8 9 10 11 12 13
Docusign Envelope ID: A3E3B75E-D49B-42BG-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31$T MARCH 2025 The trustees are pleased to present their annual report for the year ended 31s' March 2025. The financial statements have been prepared in accordance 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 1st January 2019. OBJECTIVES AND ACTIVITIES The objects of the charity are: • 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 circumstance. • 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 a moment to remember Annie Goodman, our former Trustee and long- time supporter, who sadly passed away earlier this year. Annie was part of the Law Centre from the very beginning and gave so much of her time as volunteer, employee and later, care as a Trustee and Treasurer. Her warmth, dedication, and friendship will be deeply missed. The Centre has continued to grow and has seen an increase in provision of face-to-face advice through our growing outreach advice clinics. We have had to pull together to support our community in the face of a cost-of-living crisis, housing crisis, racial riots 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. 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 18 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. The Centre was successful in recruiting a new Justice First Fellow, funded by The Legal Education Foundation. 2
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2025 Esther Sills started with the centre and provided extra capacity in the Welfare Benefit and Development teams. Esther now begins her 2-year training contract in order to qualify as a Social Welfare Solicitor. Thanks again to the Legal Education Foundation, their funding enabled the recruitment of a new finance officer, Vicky Leung, who brings with her not only accounting experience, but a background of compliance. This role ensures the financial accountability but also helps to streamline the Senior Management Team of the Centre. Although we were successful in obtaining funding from the Department for Levelling Up Housing & Communities for Hong Kong BN(O) Welcome Programme (VCSE) Grant 2023/2024, this grant sadly came to an end. We were able to retain Candy Chan as our Hong Kong BN(O) Caseworker who provided advice and assistance to visa holders on Welfare Benefits and Housing related issues until she left for opportunities in the Isle of Mann, we wish her all the best as Solicitor Advocate in the Isle of Mann and for her to continue promoting access to justice. In the past 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. They both successfully obtained funding via the Social Welfare Solicitors Qualification Fund, which has allowed them to study the SQE in order to qualify as Solicitors. Joe successfully passed his SQE1 and is now preparing for his SQE2 course and exams. Good luck Joe. Shannon will be starting her SQE journey very soon. This year saw the recruitment of 2 further solicitors, bringing the total of solicitors in the Centre to 5. David Kenny, our existing Welfare Rights Caseworker, successfully passed his SQE2 training (having had funding via the social welfare solicitor's qualification fund) and became a qualified solicitor within the welfare benefits team in September 2024. Tom Lavin, a former Justice First Fellow, joins us from Greater Manchester Law Centre as our new Housing supervising solicitor and will guide his team through the legal aid housing cases. We were successful in our application to The National Lottery for funding in order to develop our project of increased outreach work. We recruited Danielle Kazandis (welfare benefits) and Steven Williams (debt) who provide extra capacity in our advice teams. We especially welcome them both, one reviving our Debt team and the other allowing us 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 places they feel most comfortable. We have had services based in Homebaked at Anfield (in partnership with Spirit of Shankly), VNC Food Pantry, Tibre Square, Women's Enterprise Business in the Wirral, Ash Grange, British Red Cross and Woodlands Hospice. 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. This project was displayed at the Central Library and very Volunteers are and have always been the backbone of the Centre. We have 9 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 service provision and to ensure the most valuable and positive experience for the volunteers themselves we were able to successfully secure funding towards the end of the year to recruit Simon Petty as our volunteer coordinator. 3
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2025 Joe had developed and streamlined our volunteering process ensuring that all volunteers received extensive training and support throughout their placement and Simon has ensured this has carried on. 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 ensured that our supervising solicitors are all ready to meet the supervisor 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's ability to identify the increasing needs of the many underprivileged people who are trying to survive within local communities that have been ravaged over the past years by successive government policies, and its expertise in obtaining funding to finance its activities, have resulted in the Centre's continuing success. Interviews conducted with its people, at all levels of the Organisation, revealed an acute awareness of the importance of empathy towards clients and the accompanying need to make sure that their needs are properly satisfied by attention to detail and by being attentive to matters of compliance. assessment during which a high standard of compliance was detected from the samples taken. Areas of Good Practice: there are ten, and these represent areas where the Centre has notably exceeded what the Lexcel Standard requires. Areas of good practice mentioned in previous assessment reports continue to exist but are not reiterated here. Suggestions for Best Practice: no suggestions are included this year possibly as a result of the continual striving for improvement exercised by everyone and led by the Senior Solicitor with Board guidance. Suggestions made in previous assessment reports have been adopted Our Impact A summary of our key figures from the last 12 months Key figures 469,906 case minutes (7,831.76 hours) spent upholding our clients rights £4,620,867.42 financial gains and debt manged for our clients 2,413 cash and enquiries opened and 2,363 closed Clients by department Housing 43.8% Welfare Rights 51.1% Debt 5.1% 4
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2025 If you experienced a similar problem in the future, would you feel more or less confident about knowing what to do The same level 10% A little more confident 26.7% Much more confident 63.3% FINANCIAL REVIEW Total income for the year was £664,168 (2024; £472,235) of which £389,370 (2024: =230,521, related to funding for projects upon which restrictions are placed. Total expenditure for the year was £634,749 (2024: £492, 195), leaving a surplus for the year of £29,419 (2024: deficit £19,960). At 31s1 March 2025 the charitable company's reserves stood at £138,061 (2024: £108,642) of which £103,160(2024: £65,917) represented restricted funds. Risk Assessment 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 £34,901. The charitable company requires £26,467 for redundancy provision, £70,656 for three months' running costs and run-on insurance for files, estimated at £6,000 (total £103,123). The trustees plans to increase the unrestricted reserves by pursuing grant funding dedicated to Core costs and unrestricted funds, we intend to seek donations from organisations and businesses 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 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 the range of services it offers to include Community Care, 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 with other organisations regarding topical issues as well as providing public legal education by providing training to such organisations and its users. 5
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31$T MARCH 2025 STRUCTURE, GOVERNANGE AND MANAGEMENT Vauxhall Community Law and Information Centre is governed by its Memorandum and Articles • Association dated 26" November 1998 and amended by special resolution on 26 aptember 2019 and 16" December Z0z Membership is open to other individuals or organisations who: apply to the Centre in the form Executive the use as adseemed by are trustes es and directors of the co of the. 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 Company Number Charity Number Registered Office Vauxhall Community Law and Information Centre 02252255 702458 Vnc Millennium Resource Centre Blenheim Street Liverpool Merseyside L5 8UX Trustees P Connolly (Chair) S Currie A Gibbons A Goodman E Freeman (Resigned 25'h September 2024) (Resigned 30" September 2024) (Resigned 31s' January 2025) (Appointed 25" September 2024) R Howard A Kelly KLee Dr A O'Connor (Appointed 25' September 2024) (Resigned 25" September 2024 (Appointed 30" January 2025) J O'Hare G Oakford A Stewart C Topping (Appointed 25'h September 2024) Company Secretary Independent Examiner N Higham Ars Ying Huang ACC/ /0 LCVS 151 Dale Street Liverpool Merseyside L2 2AH 6
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2025 Bankers Lloyds TSB PIc Merchant Court 2-12 Lord Street Liverpool Merseyside L2 1TB Signed on behalf of the Board of Trustees P.bonnolly P Connolly - Trustee and Chair Date: 19/12125
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE STATEMENT OF TRUSTEES' RESPONSIBILITIES 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 application 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 the 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 accordance 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 1s1 January 2019. By Order of the Board ebonnelly P Connolly - Trustee and Chair Vno Millennium Resource Centre Blenheim Street Liverpool Merseyside L5 8UX Date: 19112/25 8
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE Respective responsibilities of trustees and examiner Basis of independent examiner's report Independent examiner's statement I report on the accounts of the charitable company for the year ended 315t March 2025, which are set out on pages 10 to 28. 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 (the 2011 Act) anc 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 matters have come to my attention. My examination was carried out in accordance with general Directions given by the Charity Commission. 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 given as to whether the accounts present a 'true and fair' 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 my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. -Signed by: Name: Mrs Ying Huang - DF051AE92EBD4B6.. Relevant professional qualification or body: ACCA Address: c/o LCVS 151, Dale Street, Liverpool, L2 2AH 22 December 2025 Dated: ...... 9
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046CO24228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXPENDITURE) FOR THE YEAR ENDED 31ST MARCH 2025 Notes Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Income and endowments from: Donations and legacies Charitable activities Investments Total income Expenditure on: Charitable activities За 3b 30 4 Total expenditure Net (expenditure)/income, net movement in funds Total funds brought forward Total funds carried forward 11,12 10-12 98,735 176,061 2 274,798 282,622 282,622 (7,824) 42,725 34,901 ======= 389,370 389,370 352,127 352,127 37,243 65,917 103,160 =0==E== 98,735 565,431 2 664,168 634,749 634,749 29,419 108,642 138,061 ====== The notes on pages 13 to 28 form part of these accounts. All the above amounts relate to continuing activities of the charitable company. Total Funds 2024 € 62,267 409,968 472,235 492,195 492,195 (19,960) 128,602 108,642 ====== 10
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE BALANCE SHEET AS AT 31ST MARCH 2025 Company No: 02252255 Notes Fixed assets Tangible fixed assets Intangible assets 6 3151 March 2025 18,030 4,259 22,289 3154 March 2024 16,912 5,678 22,590 Current assets Debtors Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 19,148 119,564 138,712 22,310 72,216 94,526 8 (22,940) (8,474) Net current assets Total assets less current liabilities 115,772 138,061 ====== 86,052 108,642 ====== Funds: Unrestricted funds Restricted funds 10,11 10-12 34,901 103,160 138,061 ====== 42,725 65,917 108,642 ====== 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 FR$102 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. 19/12/25 …......,and signed on their behalf by: Plomally P Connolly Trustee and Chair 11
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST MARCH 2025 Notes 17 31s March 2025 54,449 31st March 2024 Cash flows from operating activities Cash generated/(used) from operations Investing activities Purchase of tangible fixed assets Net cash (used in) investing activities Net cash generated from financing activities Net increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year Represented by: Cash at bank and in hand (25,216) (7,101) (880) (7,101) 47,348 72,216 119,564 ======= 31st March 2025 119,564 ======- (880) - (26,096) 98,312 72,216 3151 March 2024 f 72,216 12
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 1. Limited Liability The charity is a company limited by guarantee. Each member's liability is limited to £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 accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) as amended for accounting periods commencing from 1st 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 E. 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 accounts, 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 reserves will not affect the charity's operations. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the accounts. Fund accounting Unrestricted funds are the charity's free reserves available for the trustees to apply in accordance 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 receivable 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. 13
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 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 governance 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 charitable 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 charitable company. 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 20% per annum reducing balance basis. 25% per annum reducing balance basis. 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 7 years 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. Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial inancial instruments are recognised in the charitv's balance sheet when the charit ecomes party to the contractual provisions of the instrumen 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 settle on a net basis or to realise the asset and settle the liability simultaneously. 14
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Basic financial assets Basic 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 price unless the arrangement constitutes a financing transaction, where the 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. The 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 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 2025 2025 a. Donations and Legacies Donations General grants 16,356 82,379 : 98,735 ====== ====== Total Funds 2025 € 16,356 82,379 98,735 ====== Donations and legacies income for year end 2024 related wholly to unrestricted funds. 15 Total Funds 2024 27,267 35,000 62,267 ===---
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Unrestricted Funds 2025 Restricted Funds 2025 Total Funds 2025 a. Charitable Activities A B Charitable Trust 4,000 4,000 Access to Justice Foundation 4,000 4,000 AO Sherman Foundation 5,000 5,000 Burbo Bank Extension Community Fund ontract and sales incom ommunity Foundatio - 176,061 176,061 Department for Levelling Up, Housing & Communities Grantscape Independent Age John Moores Foundation 7,500 18,750 10,000 Kickstart and secondment LCVS Community Impact Fund Legal Education Foundation Legal Education Foundation - Justice 2,500 60,142 42,310 Followship Fund Liverpool City Council Community 14,250 Resource Grant Liverpool City Council -Make it Happen Local Neighbourhood Fund National Lottery Community Fund National Lottery Heritage Fund PH Holt Foundation Sam & Bella Sebba Charitable Trust Skelton Charity 4,549 106,992 52,377 10,000 45,000 2,000 7,500 18,750 10,000 - 2,500 60,142 42,310 14,250 - 4,549 106,992 52,377 10,000 45,000 2,000 565,431 Total Funds 2024 5,492 7,500 179,191 2,000 30,000 18,750 250 3,000 37,218 30,500 3,000 20,000 28,067 45,000 176,061 389,370 ==== Income from charitable activities for year end 2024 comprised £179,441 for unrestricted funds and £230,527 related to restricted funds. 409,968 c. Investments Bank interest 2 ====== ===== 2 ===== € ====== 16 .....
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 4. Expenditure on Charitable Activities Direct Support & Charitable Governance Expenditure Costs € 251,628 ======= 383,121 ======= Total 2025 Total 2024 To provide legal advice and assistance free of charge a. Analysed as follows: Direct charitable expenditure: Staff salary costs Pensions Office costs Subscriptions and memberships Interpreters Volunteer expenses Equipment DBS fees Events 634,749 492,195 =====• ===÷== 2025 212,186 6,072 14,398 12,004 6,144 204 568 52 251,628 2024 173,448 5,402 11,273 6,170 1,904 844 96 152 6,933 206,222 17
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Support & Governance costs; Staff salary costs Pensions Office costs Building running costs Training nsurance Travel & Subsistenc Legal fees Professional fees Consultancy fees Sundry expenses Donation Bank charges Computer support costs Payroll fees Accountancy Loss on disposal of tangible fixed assets Amortisation charge Depreciation 2025 € 277,872 6,441 1,600 34,362 3,339 6,207 2,376 1,042 24,142 134 29 199 15,252 11,830 700 1,419 5,283 383,121 2024 173,299 11,950 1,253 27,878 3,472 2,319 778 924 2,674 37,133 152 - 92 14,855 1,080 1,325 - 1,420 5,369 285,973 Total expenditure on charitable activities 634,749 492,195 ===- ==== £352,127 (2024: £252,333) of the above expenditure relates to restricted funding. d. Analysis of staff costs 2025 2024 Gross salary Social security Pension costs 452,665 322,808 37,393 23,939 12,513 17,352 502,571 364,099 ====== c. Particulars of employees: The average number of employees during the year 17.17 (2024: 12.75), and calculated on the basis of full-time equivalents, was as follows: 2025 Charitable activities 13.87 === 2024 12.9 === One employee received emoluments of more than £60,000 the rest of the employees under £60,000 during the year (2024: no employee received over £60,000) 18 ...
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 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 (2024: Enil) 5. Tangible fixed assets Equipment Cost Balance as at 1s' April 2024 Additions Disposals Balance as at 31st March 2025 Depreciation Balance as at 151 April 2024 Charge for the year Disposals Balance as at 31s1 March 2025 Net book value at 31s March 2025 Net book value at 315 March 2024 6. Intangible fixed assets 43,849 7,101 (1,765) 49,185 26,937 5,283 (1,065) 31,155 18,030 16,912 Total 43,845 7,101 (1,765) 49,185 26,937 5,283 (1,065) 31,155 18,030 ====- 16,912 ===== Cost Brought forward at 1st April 2024 Additions during the year Balance as at 31st March 2025 Accumulated Amortisation Brought forward at 1st April 2024 Charge for the year Balance as at 31st March 2025 Net Book Value at 31st March 2025 Legal Software 9,936 9,936 4,258 1,419 5,677 4,259 ====== Total 9,936 9,936 ==-=== 4,258 1,419 5,677 ===== 4,259 ==== 19
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Net Book Value at 31s' March 2024 5,678 5,678 ====== 7. Debtors Debtors Prepayments Accrued income 2025 17,600 1,548 amaraMannu 19,148 SEESEE 2024 2,310 20,000 22,310 ====== 8. Creditors: amounts falling due within one year Creditors Accruals Tax and social security Pension Fans Supporting Foodbank 9. Deferred income Balance at 1st April 2024 Amount deferred in the year Amount released to income Balance at 31st March 2025 2025 1,399 2,161 19,380 22,940 ====== 2025 : (-) 2024 389 1,325 6,760 : 8,474 ====== 2024 6,000 (6,000) - 20
Docusign Envelope ID: A3Е3В75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 10. Analysis of net assets between funds 2025 Unrestricted Funds General Fund Designated Fund Tangible Intangible Net Current Fixed Assets Assets Assets € 2,114 - 6,324 26,463 2,114 32,787 Restricted Funds A B Charitable Trust Access to Justice Foundation Legal Education Foundation Liverpool City Council Community Resource Grant Local Neighbourhood Fund National Lottery Award for All National Lottery Community Fund National Lottery Heritage Fund PH Holt Foundation Steve Morgan Foundation Totals 2,138 2,216 230 4,259 1,632 816 .... 8,803 - 15,916 4,259 18,030 4,259 ====== ====== 5,015 1,419 26,763 - 995 18,592 30,201 82,985 115,772 ===== Total 8,438 26,463 34,901 7,153 5,678 28,979 230 995 81 20,224 30,201 816 8,803 103,160 138,061 ====== 21
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 2024 Unrestricted Funds General Fund Designated Fund 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 Grant Liverpool City Council- Make it Happen National Lottery Award for All National Lottery Community Fund Sam & Bella Sebba Charitable Trust Steve Morgan Foundation Tangible Intangible Net Current Fixed Assets Assets Assets 2,195 - : 20,600 19,932 2,193 40,532 : - 1,866 614 - 108 - - 12,131 14,719 5,678 - - 5,678 16,912 5,678 ====== ====== 5,015 750 250 5 1,150 38,350 45,520 86,052 ====== Total 22,793 19,932 42,725 5,015 5,678 750 250 1,866 614 5 108 1,150 38,350 12,131 65,917 108,642 Totals 11. Unrestricted Funds 2025 General Fund Designated Fund Movements in the Year Reserves Income Expenditure at Beginning of year £ 22,793 274,798 19,932 42,725 274,798 ====== (282,622) (-) (282,622) ====== Transfer of funds (6,531) 6,531 Reserves at End of Year 8,438 26,463 34,901 =SEE
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 2024 General Fund Designated Fund Movements in the Year Reserves Income Expenditure at Beginning of year 21,065 241,708 19,814 (239,862) - Transfer of funds Reserves at End of Year (118) 118 22,793 19,932
40,879 241,708 -mmm-mmmmm 239.862 42,725 =====- ====== 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. Transfer of funds is the movement of the designated fund for redundancy provision. 23
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 12. Restricted Funds 2025 A B Charitable Trust Access to Justice Foundation Alex Ferry Foundation A O Sherman Foundation Burbo Bank Extension Community Fund Grantscape Independent Age John Moores Foundation LCVS Community Impact Fund Legal Education Foundation Legal Education Foundation - Justice Fellowship Fund Liverpool City Council Community Resource Grant Liverpool City Council - Make it Happen Local Neighbourhood Fund National Lottery Award for All National Lottery Community Fund National Lottery Heritage Fund PH Holt Foundation Sam & Bella Sebba Charitable Trust Skelton Charity Steve Morgan Foundation Reserves at Beginning of year 5,015 5,678 750 250 1,866 - 614 5 108 1,150 38,350 12,131 65,917 Movements in the Year Income Expenditure 4,000 4,000 5,000 7,500 18,750 10,000 2,500 60,142 42,310 14,250 - 4,549 106,992 52,377 10,000 45,000 2,000 389,370 ===== € (1,862) (4,000) (750) (5,000) (250) (7,500) (18,750) (10,000) (2,500) (33,029) (42,310) (14,634) (5) (3,554) (27) (87,918) (22,176) (9,184) (83,350) (2,000) (3,328) (352,127) ======= Reserves at End of Year 7,153 5,678 28,979 230 995 81 20,224 30,201 816 - 8,803 103,160 ===== 24
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Movements in the Year Income Expenditure 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 Heritage Fund Sam & Bella Sebba Charitable Trust Steve Morgan Foundation Reserves at Beginning of year € 15,000 7,098 10,000 - € (9,985) (6,912) (9,250) Reserves at End of Year 5,015 5,678 750 250 - 2,488 818 144 - 35,083 17,092 инининим 87,723 ======= 7,500 2,000 30,000 18,750 3,000 37,218 30,500 3,000 - 20,000 28,067 45,000 - 230,527 (7,250) (2,000) (30,000) (18,750) (3,000) (37,840) (30,704) (2,995) (36) (18,850) (63,150) (6,650) (4,961)
(252,333)
1,866 614 5 108 1,150 - 38,350 12,131 65,917 ====== 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 and work responding to additional needs deriving from widespread violence across the UK in August 2024. Access to Justice Foundation - Contribution towards 'Funder Plus Scheme' and employing SWSQF funded students. Alex Ferry Foundation - Contribution towards better conditions of gig economy and zero hours contract project. A O Sherman Foundation - Contribution towards employing SWSQF funded students. 25
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Burbo Bank Extension Community Fund- Contribution towards supporting clients during the cost-of-living crisis. Community Foundation- Contribution towards purchasing IT equipment & furniture Department for Levelling Up, Housing & Communities- Contribution towards Provide advice and support for HK BN(O) in relation to benefits and housing. Grantscape - Contribution towards supporting clients during the cost-of-living crisis. Independent Age- Provide advice and support in relation to welfare benefits for those over state pension age John Moores Foundation - Contribution towards 'Welfare Rights Advisor' LCVS Community Impact Fund - Contribution towards welfare, housing and debt advice Legal Education Foundation - Contribution towards Core support for finance officer. Legal Education Foundation Justice Fellowship Fund - Contribution toward the cost of a Justice Fist fellow/trainee solicitor and associated cost Liverpool City Council Community Resource Grant - Contribution towards salary costs of Welfare rights caseworker. 2025 2024 Staff salary costs 30,704 30,705 ===-=== ======== Liverpool City Council - Make it Happen - Contribution towards 'Housing Advice' project. Local Neighbourhood Fund - Contribution towards general service and welfare rights advisor. National Lottery Award for All - Contribution towards to purchase computer equipment and contribution towards salaries costs. National Lottery Community Fund - Contribution towards the development of outreach services. National Lottery Heritage Fund - Contribution towards 'Don't Mourn', Organise' an oral history of Kirby Unemployed Centre set up after the people's March for Jobs. 18-month project. P H Holt Foundation - Contribution towards core and salary costs Sam & Bella Sebba Charitable Trust- Contribution towards case worker salary & development of the law centre. Skelton Charity - Contribution towards IT infrastructure for new offices. Steve Morgan Foundation - Contribution towards salary costs of new solicitor, equipment, computers and furniture 26
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 13. Operating Lease Commitments Vauxhall Community Law and Information Centre has a rental commitment in relation to the premises at VNC Millennium Resource Centre, Blenheim Street, Liverpool, L5 8UX, from 1sl April 2023 to 31s' March 2028 There are also lease commitments for a photocopier 2025 2024 Premises Due in one year Due in one to two years Due two to five years Photocopier Due in one year Due in one to two years Due two to five years 25,000 25,000 25,000 4,152 3,159 7,921
90,232
25,000 25,000 50,000 2,647 1,512 519
104,678
- Contingent Liabilities The Charitable Company did not have any contingent liabilities at 31s March 2025 or 31st March 2024.
- Related Party Transactions There were no related party transactions during the year ended 3131 March 2025 (2024:
- Guarantees As at 31st March 2025, 9 members had given a guarantee of £1 each in the event of the company winding-up. Total £9 (2024: 9 members: £9). 27
Docusign Envelope ID: A3E3B75E-D49B-42BC-8DB9-046C024228E5 VAUXHALL COMMUNITY LAW AND INFORMATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 17. Cash generated from operations Surplus/(used) for the year Adjustments for: Depreciation Amortisation Loss on disposal of tangible fixed asset Movements in working capital: (Increase)/decrease in debtors Increase/(decrease) in creditors Cash generated from operations 2025 29,419 1.289 700 3,162 14,466 54,449 ====== 2024 (19,960) 5,369 1,420 (10,689) (1,356) (25,216) ======= 28