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
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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.
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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.
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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%
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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.
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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
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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
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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: ......
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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
======
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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
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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.
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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.
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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
=====
14. Contingent Liabilities
The Charitable Company did not have any contingent liabilities at 31s March 2025 or 31st
March 2024.
15. Related Party Transactions
There were no related party transactions during the year ended 3131 March 2025 (2024:
16. 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