COMPANY REGISTRATION NUMBER.. N1028090 CHARITY REGISTRATIQN NUMBER: 107044 LAW CENTRE (N.1) Company Limited by Guarantee Financial Statements 31 March 2023 Flnegan Gibson Ltd Chartered accountants & statutory audltor Causeway Tower 9 Jarnes Street South B8lfast BT2 8DN
LAW CENTRE (N.1) Company Llmlted by Guarantee Flnancial Statements Year ended 31 March 2023 Page Trustees, annual report (incorporating the director's report) Ind8P@ndent auditorfs report to the members statement of financial activitles (including income and expenditLJre account) statement of financlal posltlon Slatefflent of casli flows 14 15 16 Notes to the financial statements 17 The followln9 pages do not forrn part of the flnanclal statements Detailed statement of financial actlv5tles 30 Notes to Ihe detalled slalement of flnanclal activltles 31
LAW CENTRE (N,1) Company Llmlted by Guarantee Trustees, Annual Report (Incorporatlng the Director's Report) Year ended 31 March 2023 The trustees, who are also the dlractors for Iliu purposos ¥1 ¢ompany law, pr888nl Ihelr report and the rinancial slaleinenls of the Charlly lor lh¢ year ended 31 March 2023. Réference and admlnlstratlve det8119 Registered charlty namo LAW CENTRE {N.11 Charlty reglstr4lson numbgr 107044 Company roulstrallon number N1028090 PrlnGlpal offlcv and rtsglsterod We8tgale HOUSE offlee 2nd Floor. 2.4 Queen Slreet Bolf8sI BT16ED The trusleos M Anyadike.Danes Gcox T Evans E McGuinness IRe8igned 13 January 2023) (Appclnlod 13 January 20231 (Served from 13 January 2023 to 4 July 20231 (Appoinled 13 January 2023) P Mcmahon P Qulrk P Collon J Donaghy F Greene L Hanna M MGGulgan Company secretary Patrick Colton AudStor FSnegan Gibson Ltd Chartered accounlanls & 51atulory auditor Causeway Tower 9 Jafflos Sliegt Souih Beifa$l 8T2 8DN Bankers Unlly Trust BFJnk 9 8rindley Plac9 Birmingh8m B12HB
LAW CENTRE {N.I) Company Llmlted by Guarantee Trustees. Annual Report (Incorporatlng the Dlrector's Report) (Gonllnugd) Year ended 31 March 2023 Structurep governanco and managernent Key management personnel Dlreclor Dire¢tor of Legal SeNltes Ursula O'Hare Carmel Ferguson (Inlerlm} Tom Cdrnpbell (July 2022- Dec 20221 Samantha Park (April 2023) Sarah Corrlgan Julig Wilkinspn Director of Innovalion & En¢Jayemonl Hpad ol Flnari¢e & Business Services Governlng do¢umont Law Centre Nl is a company limited by guarantee and Is governed by ils Arlloles and Memorandum of Assocldllon dalcd Junr 1994. The Contre is a reyi91erod Cherily with HMRC and the Northern Ireland Charily Gomfnission. Appolntmént of trustees The Managomonl Comnilll¢o, who ?cls as the direolors of th& Campany, aro olocled by tho Law Cenlro mombefs and members may a150 be ro.optÈd lo ensure the Board benefits from a dlver8e range of relevanl ¥kllls and experlence. Al 31sl March 2023 Ihe Commlll88 had 10 members. Truslge indu¢tion and tralnlng Tralnlng dnd support lo Ihe Managemenl Commillee Is or9anis8d as requlred, A register ol g1ft5 and Inl8resl is also maintalnÈd. Arrangemonts for sèttino pay and remuneratlon of key management porsonnel Pay for the senior 51aff1oam 58 sel by the Managomènl Commlttee In Iln8 wlth NJC Scale$. Organisation structure and how Iho rharily makgs dacislons Tho Buard meels at least 7 linies per year lo sot the slralogy Tvr Ilio organisgllon and lo receive roports on the oporalional acllvily of th8 charity including fin3ncial roporls. An Executive Worklng Group supports the Board In exercising It6 dutlcs lo ensure good govarn8nc8. Trustoes give of Ihelr Ilme freely and nu Iruslee recelved remunerallon in 1h• yeie r. A Dlreclor (Chief Execulivp Officer) Is appolnted lo manage Ihe day-tD-day bubiness of Ilie charlty and r8port5 to tho Board. Relatlonshlps wlth relatod part19S No Ir(Islee has benefited trom Ihelr relatlonslilp wllli Law Contra Nl. Law Conlre INI) Is a Inember ofthe Law Centre Nehvork, a UK wlde body o118W Genlres. Rl8k Maiiaoomonl Tl)o IIu51eg5 maintain a risk reglst8r which oxamlnes tho major rlsks that thg org8ni5811oii faGO$ 111 Its opp.ralions. There is a *ystem lo monllor and Gontrol these rlsks lo mitigate any impa¢1 that they could liave on Ilie organisejllon. The sectoi as a whole and tho nol.fDr.profii legal sector in parllcular, 15 facing recnjllmenl and relenllon challengos agalnst the backdrop of tho on.golng challenges of the posl-pandÈmlc labour markot shortages. Recrultmenl and r8lenlion remaln5 Ilie bi9gesl rlsk lo Iho organlsalion and Is &xacerbaled by uncornpellllvo salary levols. parlicularly lor SPVLlall¥l10901 po¥ls. There has been a welcome shlft away from annu8lls8d funding grants bul Ihi5 15 not yel universal aGross all lunders.
LAW CENTRE (N.1) Company Llmlted by Guarantee Trustees, Annual Report (Incorporatlng the Director's Report) {conllnvBd) Year ended 31 March 2023 ObJactlv8s and actlvltles The core oblecllves of Law Cenlre Nl are.. (1) the rellef of persons In necos%llcJLlS circumstances resident or working in Norlhern lieland by providing Such persons wilh leg?1 service5 or advl¢e upoii lerms 8pproprlAle In Ih8lr means; <21 lo advanco Ihè gducatlon ol porsons resldent or working In Northern Ireland. T110S9 oblecliv8s are primarily promotod Ihrough Ihe delivery of a free and Independent reglonal legal advice and assistance servlce lo members of the publlc and on rgfgrral from advlsors as well as legal rtjpresenlallon In k6y arec1S of sotilal wolfare law: sottlal security, employment law, asylum, Immlgrallon and Irafflcklng law. Olh6r koy obleclSvo5 In¢lude: To progress complex and or slraleglc cases whlch make a wld9r slraleglG dlfferon¢ra lo those Ilving in Nortliern Iieldnd., To influence and develop law, pollcy and pracllce In our areas of16oal pracllce to achleve legal and policy outcomes 8¢ros8 communities and lo help change Ilve5,' To increase publiG awareness and underslandlng ol law Ihrough ¥ccesslble publlc legal Informatlon To promole exc8118nce In lh8 Nl advlca sector by supporting the sector with18gal updates Ihrouoh training, advisBr network convenlnq5 and qu8111y assurance., ro support advlsers lo dellvar generalist advice services by providlrbg practilioner Inft)rmBIIoii re$ources lallored lo Ihelr work., To dgvolop the soclBI lusllrie18wyers of the fvlure. by providing clinical legal practl¢e opportunili&s for sluden15. legal advice apprenliceshlps and volunteers., To Incieaso lh6 publlc awar6n8ss of Ilie organlsalion and Ihe work we do 50 that people are aware of the Law Cenlre services as Ihe regional law centre In Nl. Strategic report The followin9 secllons lor 3chievemenls and perforfflan¢o and finanttial review form the straleglc raport ol Ihe charlly.
LAW CENTRE (N.1) Company Llmited by Guarantee Trustees, Annual Report {In¢orporating the Director's Report) (ronllnupdj Year ended 31 March 2023 Achlevements and performancg Some of the key achievements this ygar were.. 1, Provided legal lielp lo 3, 163 people in respect of their legal needs, represenllng cllenls In 516 cases and supported clients wilh casework asslslanco In a furthor 1,014 Instances. 2. Provlded 27,421 plecgs of advlce lo people Ilvlng In Norlhgrn 118land In respecl of their legal enllllomenls. 3. Secured financial oulcomos for our cllanl8 In excasg of £1.5 million, 4. Conclud8d litigation in the publlc inier65t through tho prellinlnary reference procedure b&fore the Couri of Jusllce of the European Unlon whl¢h has f8r-reaching impact for people aGross tho UK in 8 casQ CDn¢crning whether rhe NHS is a provider of comprelienylve sicknos8 in8urance lor the purposes of EU law. Tlie case has significBnl implications in respect of the substantive rights of EU clllzens 5n the UK, sS11 Glarifie3 that the UK govornment's Iiilerprgtallon of EU law W¢?s Incorrect, wllh Smportanl consequences lor indivlduals in Nl and the UK. 5. Continued to support Ihe Ironl-llne 8dvls8rs, Ihe yeclor through Ihe dellvèry of wobln8rs, onllno Iralnlng and Inlcrmallon events ocross all our areas of legal work. 6. Producod 58 accossiblo logal Informallon resources fur advisers and the public to Inform them about changes lo Ihe law across our areas of work. W& also dellvered an exlenslve mulU-Ilngu81 legal informalion projecl for a local Council. 7. Had 9.500 user8 acces* our w6bslle and achleved 240.120 impresslong across our Onllro soclal mod18 PlJ¢forms, 8. Socured chang88 10 18w and pollcy that Improve people's Ilves, including through relaun¢hing the 0118bor81ion wllh the cliff Edge Coallllon to proleGI and extGr)d w8lf8r¥ reform mlllggllons across NI. W8 50curod cl?8n(Jes lo policy whlch protect tho fundamental rights of individua15, inGludlng a number of changes lo pollcy and practice that Improved 1118 Implem9ntallon of the Ukralne Resettlement SchemB, Dlsctslioiiary Waivor and ov8rpaymènt practices and 8eroavgmenl Support. Other pollcy work has secured access lo essenllal 5ervlce5 and mlnlmlsed 11)e rlsk of homelessn8ss, ospecially for people subJe¢l lo Immlorallon control. 9. Secured the UppOrt from Justice Together Inlli8llve to Gommsnco a now reglonal Immigrallon law proj8GI lo build capacity wilhln the Gommunlty and voluntary sector in Nl. 10, Provided spocialisl ley81 help lo Ukrainians who fled Ihe war through a Ukralno Assl8lan¢e Centro model so Ihey could resellle in Nl 11. Progressed the Pllollight work a3 part of the Sk1115 Collaborallon to (ilqllally transform our Iralnlng service5 In rosponse lo the Increased demand lor Ihose s¥rvlces across all our areas of 18gal 5POC,181i8m, 12. R8-¢on)mgnced our Cllnlcal Law Progr8mm8 wllli Iho Schotsl ol Law, Que8n's Unlverslty Bella51. Ihal pro)vided opportunity to a final year cohort of law Students to experiBnte SOGial lusllce law work. 13. Commoncod our naw Ju51ico Firsl Fellowship legal appronllGo wllli Ihe support of The Legal Etiu¢g1ion FoundBllori lo recrult to conllnue lo build th¢ nexl generallon of soclal Jusllce18wy8r5,
LAW CENTRE (N.1) Company Limlted by Guarantee Trustees, Annual Report {Incorporatlng the Director's Report) Iconllnu¥d) Year ènded 31 March 2023 14. Completed a north-south parinHr4hip with the 5UPPOrt of Tho Community Foundatlon Nl along With Free Log81 Advice Cenlres to sh8re our collecilve learnlng from bath jurisdictlons about Ihg future ol legal servlces and a¢¢pss lo jutrillco cliallenges. Thls includud slraleglc Iiiigatlon and dlgltal Justice foundlablFJS wllh a wid8 range of stakoholdeis. Full details 01) 811 the work achieved by the Law Cenire for Ilie perlod 2022123 18 publlsh•d In our Aniiual Impoct Review. Financial review The Law Centre conllnues lo be lunded by depJrfmenlal 8gencie5 and a number of philanlhropic lundors. Thls yeFJr departmen181 support occounlb lor 699k ol lolal Income and Is funded througli Ihe D8parlmenl for Comrnunllles, Departmenl for Econoiny and ThE Execuiive Offlca. Philanthropic funder5 aGcounl for 22Yo and Includey support from The O&k foundailon. The Legal Educatlon Foundalion, AB Charilablo Foundalion and the Juslice Together Iniliallvo. Self.generated Income 8¢counls for 90A of our Income and 15 achleved through the dollvory of ¥oThices Inrludlng Irainlng, GonforpnGes. mernbership and18gal 58rvic8s. A delallefl vi6w of the flnan¢ial slatom8nts for the roporting poriod are sel out across pages 15 29, In summary, we are reportlng 8 nel surplus of £72,474 wllh a fund balance of £579,356 8131sl March 2023 12022: £5Q6,8821. All8r Iransleis made In year lo7p0s11 of Ihl$ b81anc8 18 unr65trlc16d E328.502, rgsldcted £158,539 8nd designBled funds £92.315, Funds generatad from Iralnlng ranllnuo lo b& rinfj.foncod In a design8led fund to be used sulely for the furllierance and developnienl of Iralnlng. Thls Is In accordance with the requlremenls of current VAT legislation, to ensure that futuro Iralnlng Incomo continues lo be exempl fur VAT purposes. The lolal designalod fund lor Iraining purposes is £56,442. Re$ervoB Pollcy and golng eoncern The Trustees recognl$e th8 need lo ensure an appropriate lev81 of re$eNe$ Io safeguard the c118rlly agalnsl pny tlmo lapse In fundlng and any further reducllon to resuurGe6. The curiFnl policy 4irn5 10 a¢hlevÈ a reserves target that ropre$ent5 at l&ast 3 monthli operaliiig costs. Al tho rrfjporting dale the 'Irec r@seNes' bAlance (unreslriclod reseNes less deslgnated reserves less fixed assets) Is £305.266. Thls represents 99.10 of our reseiv8818rg81. The resorves pollcy Is kept und8r fevlew and Is rovlewwij annually. Tho Truslges have ¢onslder8d golng concern in lh8 prep8ralion of Ihetse slalements and Idèntlfy no onrem5,
LAW CENTRE (N.1) Company Llmited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) {conlinu4ydl Year endod 31 March 2023 Plans for future p6rlods In Ihis financial year, we appointod a new Dlre¢lor of Innovation & Enga9omenl lo drive forward our comniilmenl lo digile11isalion and sectoral support ii)cludin9 Ihrough morg gffeclive rtsferral sysloms for oLJr members and olliers across Ilie sector In Nl. The Cenlre's new Slr81eglc Plan 2024-2028 has been develop6d following ¢Klonslve @ngaqemenl. Tliis wlll oulde tho slraiegiL development of our work ovor tho next five years as we move towards colobfating our 50th anniversary. We conlinue lo develop our Cllnic81 Law Progranime willi final-year law studenls from Queen's UnivErslly Bell¢JsI Law Schoul, This is a vi181 pioject in sustaining a plpelino of future soc181 jusllee Ipwyers who will bo the next generation of soclal wellare law provlders In Nl, Wllli a slgnlflcdnl Increase in Ihe number of asylum seekers 8nd refug865 In Nl, we wlll conllnvo to respond by increasing our 1mmiorallon1og815grvice cBI)BL'iIy 8nd are qraleful for the on-yoing support of The OL)k Foundallon. The Executive Office and tho Jusllce Togolhor IniliBlive In Ihls perlod. In Ihg forthcoming period. our Jusll¢e Togglher IminigrGlioii Prolecl will build communlly-based capacity so that sorvi¢os oonllnijo lo operato on a rogional basis. In lino wllh oulconi¥-based accounlabllily models for publlc funding. we wlll progress demonslr8liDn work of Ihe impact and value o15pèclalisl leg<il servicos Bcross comniunllles In Nl ènd wlll Iransform nijr Iralnlng servlc8$ by implemenling Ihe Pllolllghl project. We will 5U5taln our ommilmonl lo the core value of worklng in parinership wlui oihers. We will conlinue lo convene the Refugee & Asylum Forum as well a5 Ihe emerglng work lo ensur Ihal Ilved experience on refugee and asylum Issues In Nl Is an Integral p8rt of pollGy devèlopment In Nl, Wo wlll also conlliiu6 lo support the work of Iho Glill Edge Co8lllion In Its advocacy for an offeclive soci81 socurity safely net in Nl. Tru8lpès' rosponsibilitiPS Statement Tho Iriigloos, whn aro also directors for the purp05e5 of GOTnpany law, are responslblo ft)r propadno the trustees, report and thè financial slal&menls In accordunce with appllcablè law 8nd Unll@d Klngdom Accounllng Slandards (Unlted Klngdom Generally Accepted AcGounling Praclicel. Company law rcqulre6 the Gharily Iruslees to prepare ttnancial slalemenls for each year whlGh glve a true and fair view of the slate of affairs of tiie Ll)arllable company and Ihe In¢omlng resources and applic81ion of rosourcg5, including th8 ifbcome and expgndiluro, for that p8riod.
LAW CENTRE (N.1) Company Llmlted by Guarantee Trustees. Annual Report (Incorporatlng the Dlrector's Report) (Gonllnuvdj Year ended 31 March 2023 In preparli)g Ihese financlol statements, tho Irusle89 ar8 raqulred to: select sullablo eccounllng pollcles and then apply them conslslenlly-, observe Iho rnelhod5 and prlnclples In Ihe applicable Charitie5 SORP., make judgmonls and acGounting estlm81es that are r8asonab18 and prudonl; 1816 whether applicable UK Accounting Standards have boen followed. sublecl lo any material departures dlsclosod and explalnod in the financial statements- prepare Ihe financial slalomenls on Iho golng conG&rn basis unless11 Is Inappropriate to presume Ihal Ihe charlly will continue in business. The trustaes aro rosponslble for keeping adequate accounllng rerdS that are sufflclent to show and oxplain Ihg cliarlty's transactions and dlsclose wllh reasonablo accuracy 1¢ t any Ilme the financlal Poslllon of the charlty and onable them tn ensure that the financial slalomonls Gomply with the CompHnle5 Act 2006. They are also responslble lor safeguardlng Ilie asset5 of the charlly and hence for laking reasonable sleps for the provonlion and doioctlon of froud and other irregulaTilie5. Audllor Each of Ihe p6rsons whols a Irustee al Iho dato of approval of Ihls report confirms tliat.. so far as Ihoy are aware, thèro 19 no relevant audlt informatlon of whlch the charity's Budllor Is unawara,. and Ihey have18ken all steps that they ought lo have taken as a Iruslee lo mako Ihomselves aware ol any relevenl audlt informallon end lo eslabllsli 11181 1116 chEJrlly's audllor Is awar8 of that Ii)formatlon. The Iruslees, 8rinu81 ieport and the 51ralegic repDrt were approved on 6 Novenib@r 2023 and slgnod on beholf ol th& board of trusloes by.. J Donagliy Tru51ep
LAW CENTRE (N.1) Company Llmlted by Guarantee Independent Auditor's Report to the Members of LAW CENTRE {N.I) Yèar ended 31 March 2023 Oplnlon We have audllerj the financial slalgm9nls of LAW CENTRE IN.1) {tha 'charlly'l for the year ended 31 M8rch 202,9 which comprise the slal8menl of flnancial 8Gilvi1185 linr.luding Income and expendiliiro accounll, slalemenl of IlnanciBI position, slalL•menl of easli flows aiid 11?e relaled notés, Incluc5ing a suinmary of slgnific8nl accounllng pollcies. The financl81 repoFllngJ Irainewurk Ilial has boon appliL4d in their proparalion is appllcable law and Llniled Kinqdom Accounting Standard5, inGludlng FRS 102 The Financlal Reporting .Slandard appliLabl¢ In th8 UK and Republlc of Iland (United Klngdom Generally Acreplèd Ac¢ounllng Pracllco}. In our opinlon tho fln<incial slalements: glvo a Iruc ènd fair viBw of the slate of the charlly's affairs as al 31 March 2023 and of Ils incoming resources gnd appllcallon of r¥sourc8s. includlng Its Income and expendllure, for the year then 8nd8d', havo boon propofly prepared in accordance with United Kingdom Generally Acc6plod Accounllng Practice,, liave b8en prepared in accordance wllh Ihg requlrèmènls of the Comp8nles Act 2006. Basls for oplnlon Wo conducl¢d our audll iii aGcoidan¢e wllh Inleinallonal Standards on Auditing (UK) IISA5 (UK)) and applicable law. Our responsibllille5 under those standards are furthor descrlbed In the 8udllor's rgsponslbllliles for Ilio audlt of the nnancial slatemenls seclion of our report. We are IndgPBnd8lll of the charily In accordanco with th@ ethical requiremonts Ihal aro relevant to our audit of the financlal slalemenls In the UK. Includlng tho FRC's Elhl¢al Standard, and we have fulfllled our other olhlcal responsibiliti8s in accordance with these requiremenls. We believe that the audit ovidence WB havè oblalned Is sufficlont and approprl8le lo provide a bos13 for our oplnlon. Concluslons relallng to golng concèrn In audltlng the Ilnancial statements, we have concluded that the trusl66s' u88 of the golng concern basis of acbokiiiling in Ihv proparolion ol the financial slatempnls 15 appropri8tA. Based on Iho work wo have perfofmod, we have not idenlifltsd any malBrlal uncerlalnllos rel4ling to events gr Gondllion8 that, individually or GollecllvBly, may cas151gnlllcant doubl on th8 charlly'g abllity lo conllnue as a golng concorn lor a porlod of al leost twolve monlhs from when the financlal slalomon15 are Bulhorlsed for15gu¢. Our respon5ibililie5 and tho rosponslbllllios of tho IrLislees wllh respo¢1 lo golng concern arp doscribBd in Ihe relevant seclions of thls report.
LAW CENTRE (N.1) Company Llmlted by Guaranteo Independent Auditor's Report to the Members of LAW CENTRE (N.1) (Gondnuo&l Year ended 31 March 2023 Other Informatlon Tlie other Informalion compFiSOS Ili¢ Informauon Inoluded In Ihe annual roporl, other than the financial slalemenlb and our audllor's repori Ihereon. The Iruslees are respon5iblo for Ihe olher Informalion, Our opinlon on the financial statemen15 does not cover the olhBr Informalion and, except lo the tjxlent olheNlbe explicllly slated In our report, we do not express any lorm of assurance con¢lu¥ion thereon. In connection wilh our audlt of the financial sl8temenls. our rqsponslblllty Is lo r83d the other information and, in doing so, conslder whether Ihe other Inforrnallon Is materially Inconslslenl wllh the financial statcmenlJ or our Knawledge oblalned In tho audit or olhefwlse appears to be materlally misslaled. If wo Idonlify such matorlal Inconslsl@ncleS or apparent materlal mlsstalemenls, wo are requirod lo delefrnlne whelhor Ihoro Is a malerlgl misslalgmont In Ihe flnancial slatomonls or 8 material misslalemenl of Ihè other Inform81ion. If, based on the work we havè performod, wtt conclude that Ihare Is a matorlal mlsslalemenl of Ih15 olher Inlormalion, we are required to repori that facl. We have nolhlng lo report In this regard, Oplnlon5 on other matters prescribed by the Companies Act 2006 In our opinion. based on the work undertaken In the Gourse ol th¥ audll.. lh6 information given In the trustees, report for Iho linanclal year for whlch th8 financial slalem6nls aro prepared is conslslenl wllh the Iln8ncial statemonts., 8nd the Iruste85' report has been pr8parod In accordance wllh applicable legal requlremenls. M¥tters on whlch we are required to report by oxceptlon In Iho Ilght of Ihe knowledge and understanding of tho charlly and environmenl oblalned Sn the course of the audlt, we hgva nol Idenlllled matorl81 mlsstalem8n15 in the Iruslees, report. We have nolhlng to report In re5pecl of Ihtt followlng matters In relallon ID which Ihe Companies Act 2006 reouires us lo report to you if. in our Gpinion.. Bdequal8 8ccounling records have not begn kepl, or returns adequate for our 8udll liave not boen received from branch05 nol vlslled by us; or the financial 5tat8ment5 are not In agreemènl with tho aL¢tJuntlng rprords and rolurns; or certain d15cloyuro8 of twsloos. remuner81ion specllled by law are nol made: or we have not rocelved all the Informallon and explanations we requlr6 lor our 8udil.
LAW CENTRE (N.1) Company Llmltod by Guarantee Independent Audltor's Report to the Members of LAW CENTRE (N.1) (coniitiuo6J Year ended 31 March 2023 Re5ponsibllltlos of trustees As explaliied iiiure fully In Ihe IrusloBs' r8sponsiblllllos slalomgnl, the Iruslge$ (who are also the direelors foi the Pufposes ol company lawl are re5pon5iblo for tho preparalion of the financlal slalemonls aiid for b8iny sallibfied Iliul they glve u Irue and fair vi¥w, and lor such Inlemal control as the Iruslee5 dolormine is necéssary lo enable the preparallon of financial sl8lemenls Ilidt are free Ironi ]31PrI{Jl fnisslalomonl, whelher due lo fraud or error, In preparing the finanGial slalements. the Iruslees are responsible ft)r 358es51ng the char41y's ablllly to continue ay a golng concern, di5clo8ing, a5 applicable. maller6 relaled lo golng eoncern and using Ihe oolrig concern bgsis ol accounllng unless the Irustegs ellher Intend lo Ilquldale Iho charlly or lo Gease oporallonb, or have no raalislic allernalive bul lo do so, io
LAW CENTRE (N.1) company Limited by Guarantee Independent Auditor's Report to the Members of LAW CENTRE (N.1) fronllnuod) Year ended 31 March 2023 Audltor's rosponslbllitles for the audit of the financlal statements Our obJoclivos are to obtain reasonable assurance about whether the Ilnancial sta18menls as a whole are fre? Iron) m818rlal mi5518lemenl, whether due lo fraud or error, and 10 15siIB an auditor's reporl IhBI In¢ludes our uplnlon. Reasonable a55urance Is a hlgh level of asgurance, but Is nol 8 guaranloe that an avdll conduc18d Iri accordancg wilh ISAS {UK} will always dglecl a malerl81 rnlsstdtem8nt wheii il exists. Mlsslalemènts eaii arise Irorn fraud or orror and aro con8idered malerlal if. individually or Iri Ih agJ( regale. Ilipy could ressonably gxpecled lo Inlluence the eLunoii)lts d&Lision5 01 user5 taken o the ba51s of these financial stalemenls. Irregularllias, Includlng fraud, are instances of npn-¢omp118nca wllh laws and regulpllons. We deslgn procedures In Ilne with our rebponslbllities, oullln8d above, lo delecl material misslalemenls In re¥pecl of irrogularllle$, InGludlng fraud. The oxlent lo which our procedures are capable of doteGtlng Irregularities, including fraud is delalled below.. In identifying and 8sse6sing risks of mateTial mi5slalomenl In resp(gcI of Irr6gularltles, Includlng fraud and non-compliance wilh laws and regul81ions. we congldered the following.. the nature of the Industry and sector, control envlronmenl and business porformgn¢8 Includlng the design of the remuneratlon pollcles, key drlvers lor dlreclors, romunerallon, bonus levels and P8rformon¢o targols; results of our enqulrie5 01 management about Ihelr own IdeniificatlDn and assessmEnt of the risks of Irregularllies.. any mallwrs we Idonllfied liavlng obtalned and revlewed documanlatlon of thelr pollcles ancl piocedures relatlng 10: Idfjniifyirig, evdluallng aiid complyln9 wllh laws and regu181ion5 ané whether management were aware of any inslances of non.compllance', delectsng and respondlng lo the risks of fraud and whelher manaoom6nl have knowledg6 ol any actual, suspected or iilleg6d fraud; the internal controls established lo mltigale risk5 of fraud or non-compllance wilh law8 and regulgilons. the mallers discussgd afflong the audlt 8ngagomonl leom Includlng slgnlficanl component audll leams rJTrd rr81V{ln¢ internal specl¥Jlisli•. Includiiig lax and valualion5 5pecldllblts regardlng how and where fraud migl)l occur In Ihe financial statements and any potential IndlcBlors of fraud. A5 a rosull ol Ihesg proGodur05, wo consldorod Ihe opportunltltss and incentlve5 Ihal may eil$t wllhin Ihe orgBnlsalion for fraud 817d Identified the greatest polcnlial lor Iraud. In common wllh all audiis under ISAS {UKI, we 8re a150 required to perform specific procedures lo rospond lo th¢ rlsk or managemenl override. We also obtained an understanding of tho logal anrl regulatory framework5 In opgralion, focuslng on pravlslons ol Iliose laws 8nd regulallong that had a dirccl effocl on the delermlnation of malerlal amounlts gnd disclosures In Ihg financial slalemenls. The key laws and rogiilallons we ¢onsldeTed In Ihlg contoxl Included ongolng ¢ompllance wllh Ihe UK Companles Act and tax leglslallon. In addllion, we considered provisions of other laws and regulations Ih8l do not have a dlfecl effecl on Ihe financi81 slalements but comp118nce wilh which may be fundamental lor 11)olr ablllly lo operate or to avold tb malerial penalty. 11
LAW CENTRE (N.1) Company Llmlted by Guarantee Independent Audltor's Report to the Members of LAW CENTRE (N.1) fFonllnuod) Year ended 31 March 2023 As part of an audil In accordan¢p wilh ISAS (UK), we ex8fL'IBe professlonol judgment 8nd malntain professional SCBpliclsm Ihroughoul Ihe audll. We 8150: Identlfy and a55e55 the rlsks of malerlal misslalemsnl of Ilie linanclal slalomenls, whelhor due to fraud 01 8iror. dosign and perform audll procedures r8sponsive lo those rlsks, and obtaln audll evidenc8 Ihal i* sufllcienl and approprfate lo provldo a bHsls for our oplnlon, The rlsk of not delecllng a m8leri81 rrilsslalement resulting from fraud is higher than for one resulting from error. as fraud may involve ¢olluslon. forgery. Intenllonal omls51ons, mlsrepr839nlallons, or lh8 0V8rrld8 of inlornal control. Oblaln an undprslanding of Iiilefnal control relevant to the audit in ordor lu deslyn audit procedures Ilial ?r re appropfiale in Ihe ¢Iv51•n¢QS, bul nol for Ihe purpose of expressing an oijlnloi) ori Iho effecllvoness of the Inleinal Goiilrol. Cvalualo Iho appropriaten&ss of accounling pollcles used and the reasonableness of accounllng eslimales aiid related dlsLlo$ures made by Ihe Iruslees. Conclude an the appropilal&fte88 af the tru$18Ès' uso of 11)e oolng concern basls of aecounllng aiid, basod un the audit ovidBnce oblaingd, wh8iher a maloriJl uncorlainly exlsls related lo ovonis or conditions that may c851 signllic8nt doubl on the charlly's ablllly to conllnuo as a golng concern. Ir we conclude Ilial a malerlal unc&rtalnly 8xlsls, w8 are requlrod lo draw 811entlon In our audilor's report lo tho relatod di5clasures in Ihe financlal slalemonls or, If such disclosur6S are Inadeqvalo. lo modify our oplnlon. Our concluslons ar(a based on the audll evldencB oblcilned up lo tho dAle ol our 8udllor's r&port. However, future events or condltlons may cause the charfty lo cgasg to contlnue as a golng Goncem. Evaluate th@ Dverall presentallon, slruclure 8nd conlenl ol Ihe fin8nGi81 ytalemonl$, InclLrding th dl4pclosures, and whether the linanclal statements represent the underlylng IransacllonG and ovonls in q manner Ihal achleves fair pres8nlalion. 12
LAW CENTRE (N.1) Company Llmlted by Guarantee Independent Auditor's Report to the Members of LAW CENTRE {N.11 (GMlln¥odJ Year ended 31 March 2023 Wo communlcule wllh Iho$e charged wlth govern8neo regarding, among other matters. tho plannod scope and liming of the 8udll and signlllcanl audil fiiidlngs, Including any slgnificanl deficiencies In Inlornal conlrDI Ihal we idenllfy durlng our 8udil. Use of pur report Thls r6port Is niade 501oly lo the charity's niembers. as a body, In a¢cnrdBnGo wllh Ch8plBr 3 01 Part 16 of Ihe Comp8nios Act 2006, Our audit work has been undortaken so Iliat we mighl slatg lo Ihe chE]Ilty's membeig 111098 rnallers w& are roqulred tu slalo to thom In an audllor's r¢port and for no other purpDSQ. To Ihe fullesl exlenl permllted by law. wo do not accept or assurno responslblllly to anyone olhor than Iho charlly and the tsharily's meniburs as a body. lor our 8udll work. for this report, or for th6 opinlons we havg formed, PBUI Dolan Isenlor Slatulory Audltorl For and on behalf of Finogan Glbson Ltd Chartered accountants & stalulory audllor Causoway Tower 9 James Slrool South Belfast BT2 8DN 6 November 2023 13
LAW CENTRE (N.1) Company Llmlted by Guarantee Statement of Financlal Actlvlties (includlng Income and expenditure account) Year ended 31 March 2023 2023 Restricted l(Inds Total lunds Tol81 lunds 2022 Unr8slrlcled funds Note Income and endowmenls Donations and legacies Cliafilable aellviliBs Other trading aGlivilies Inveslrnent Incoffte Olh@r Income 7,093 41,936 69,050 1,387 3.5?.9 7,093 1,096,260 78,738 1,387 3,529 1,1137,007 1,668 832.004 75.449 63 3,000 912,184 1.054,324 9,688 Total inGom 122,995 1,064.012 Expend5turg Expendllure on charllable acllvllles Total 8xpendltLJre 10,11 125,560 125.560 988,973 988.973 1,114,533 1,114,533 959,629 959,62Y Nel Incomellexpondlturo) {2.56SI 75,039 72,474 (47,445) Translers between funds 25.709 125,70g) Net inovèmonl In funds 23,144 49,330 72,474 147,4451 Recohclllatlon of lund8 Total funds brought forward Total funds ¢arripd forward 397,673 109,209 506,882 554.327 420,817 158,539 579,356 506,882 Tho slatemont of nnanclal aGllvlllo5 Includos all gains and losses recognised In the ya8r. All Income 8nd expendllure derive froni continuing aclivillès, Tho n¢io$ on pago8 l Y to ZB form part DI these flnanclJl BlatQm14nt%. 14
LAW CENTRE {N.I) Company Llmlted by Guarantee statement of Flnanclal Posltlon 31 March 2023 2023 2022 Not Flx¢d a8sots Tanglblo flx6d assets 16 23.236 23,g64 Current ay8gts Debtors Casli al bdiik 8n(J In hand 17 259,167 417.265 214,967 392,817 607,784 676,432 Gredltors: amounts falllng due wlthln one yeor Nat curreiit 08S0ts 18 120,312 556.120 124,886 462,918 Total assets le55 ¢urrènt Ilabllltlos 579.358 506,882 Net assets 579.356 5Q6.882 Funds of thg oharlly Reslricled ftinds Unreslricled lunds 158.539 420,817 579.356 109,209 397.673 Total charlty funds 21 506,882 Thgse financlpl statements were approved by Iha board of Iruqtees and aulhorlsad lor Issu8 on 6 November 2023, and are slgned on behalf oflhe board by: onaghy Tru51oe Tho notQ5 Lin p8gos 17 to 2B form port of thostr Ilnanclol statemènts. 15
LAW CENTRE (N.1) Company Llmlted by Guarantee Statement of Cash Flows Year ended 31 March 2023 2023 2022 Cash flows from oporatlng actlvlti05 Nel Iiicomellexpendllure) 72,474 (47,4451 Adjustments for., DBprocialion of langlble fixed a55CJts Other Inlerosl roc&iv¢il)le and similar income Accrued expeiisosl(Incomel 9.420 (1,387) 18.162 10,716 163) 12.0311 Chanoès in.. Trad8 and other deblors Trade and olher creditors (44.200) {22,7161 31,753 29.278 (70,507) (80,0521 63 Cash gBncrolod from operatlons Inler8St rocolved 1.387 Net C8sh froml{used in) operating activities 33,140 179,9891 Casli Ilowfy from Inv65tlng actlvllles PuiGhclSe ol langlblE assols Nel casli used in investing acllvilles {8,6921 18.692) Net In¢roasel(do¢Tea8e) In cash and cash equivolon18 cash and cash equivalBnts at bgginnlng of year Cash and cash equivalents at end of yèar 24.448 392.817 417.265 179.989) 472,806 39?.,817 Tho notos on pag4¥ 17 to 28 1(Jrm pHrt of th•so Ilnanclal 8tJlornenis. 16
LAW CENTRE {N.I) Company Limited by Guarantee Note5 to the Flnanclal Statements Year ended 31 March 2023 General Informatlon The charlly a public benefit enlily and a private company1Smlted by guafantee. reglstered In Northern Ireland and 8 reglslered cli8rlly in Norll)em Ireland. Tlie 8ddr8s5 of the registered office 18 Weslgale l.lousd. 2nd Floor, 2.4 Queen Street, Belfasl, B T1 6ED. St8tem6nl of ¢ompllBn¢e Thosa financl¢?I slalomonls Iiave been propured In compllanco with FRS 102. 'Tho Fliiancial Reporilng Standard applicable in Ihe UK and Ihe Republlc of Ireland,, the Slalement of Recommgnd¥d Pracllce appllcable lo charllles preparlng Iholr ilccounls in accordance wllh the Flnanclal Reportlng Standard appllcable In Ihe UK and Republic of Ireland {FRS 102) (Charitles SCRP IFRS 1021) and Ilio Cornpanios Acl 2006. Accountlng policlès Bosls of preparatlon The financlal slalomenls have bpen prepared on the hlslDrlcal cost basls. as modified by tho revaluation of certaln flnanclal asselg and 118blllllÉs arid Ir)véslm8nl properllos measured at fair value Ilirough Incoine or expondilure, The flnanclal slalemonls aro prop8rod In sterllng, whlch Is the functional currency of Ihe enlliy. Golng concern Th8r8 are no malerlal uncertaln118s about the charily's ablllly to continue, Judgements and key sources of estlmatlon uncertalnty The preparallon of the financial statements requlres manBgemenl lo m8ke judgements, osllinules an(5 assumptions that affect tho amounls reported. These estlmales and ludgementG are continually reviewed and are based on experience and other factors. Including expoclallons of future evenl$ Ihal arg bgli8ved lo be reason8hl& under the clrGumglan¢o5. Fund aceountlng Unrestricted funds are avai18ble for use at the discretion of thg Irusloo5 to further any of th8 charliy's purpose8. Deslgnaled funds are unreslrlcted lunds earmarliod by Ilia trustees for partlcular futuro projocl or ommilmenl. Reslricled fun(Ss are sublecled lo reslrl¢llon5 on thelr expendlturo declared by th8 donor or through the lorms of &n apppal, and fall inlo one of Iwo sub-classe5.' r951rlclad Incom8 funds or endowment funds. 17
LAW CENTRE (N.1) Company Limited by Guarantee Notes to the Financial Statements fconilnuerlj Year ended 31 March 2023 Ac¢ountlng policlp5 fGonllnvod3 Incomlng resources All incoming rtJsourGes are included in the slalemeiil ol IlnanclAI aclivilles when entiuemenl has passed lo the charity: il Is probable that tlio eGonomlc benellls associd18d with Ihu Ir8nsaclion will Ilow lo Iho charlly and the arnounl can be reliably measured. Th8 followlng speclfic poliGIoS are applied to partlGulaf calegofies of income: Incomo from donallons or granls15 recognisod whon Ihere 1$ evidence ol enllllement lo Ihe gift. rece5pl is probablo and119 amount be measured r8llably. legacy Income 15 recognised when recolpi Is proboblo ond 8nllllomBnl Is oslablished. Income from donatèd goods Is meÉsured 81 the lalr value of Ihe goods unle55 thi5 Is impracllcal lo moasuro rollably, in which case Ihg value is deriv8d from tho Gog110 11)e donor or Ihe p.sllmdlod ro$alo value. Donated faGililies and scrvi¢o$ aro rc4ognis8d in th accovnls whgn rerDlvod If the valu9 can be reliably moasurod. No amounts are Includod for tho contribution of general volunleers. Income Irom contracts for Ihe supply ol seNices Is recognised with Ilie delivery of Ihe conlr¢icled sorvico. Thls Is classined as unr&islrlcl&d funds unloss there Is a conlraGlual fequir81nènl for it lo be Spent on a particular purpose and r8lumed if unsp8nt, in which ¢8se it may be regardod as restrlcled. Rogourcos expénded Expondllurc Is recognlsed on an Bccruals basi5 as a Ilability 18 Incurred. Expendilure IncludcJs any VAT which cannot be fully recovered. an(J Is cla8slfled under headlngs of the stalemenl ol rinancial aclivllio lo whlch il relates.. expendlluro on ralslng funds Include8 the costs of all lundrolslng adlvltles, ovenls, non-charitablo Irading aclivilies. and the sale of donated goods. gxpandllur8 on ch8rllablo 8cllvillas Includes sll costs Incurred by 8 charlly In und8rt8klng acllvilies that further Its charllable alms for tho berbofil of Ils beneficlaries, including those suppurl coyls and co$lg relaling to the govgrnanco of lh8 charlly apportioned lo charllabl atslivlties. olhor oxpendiluro includes all expenditure tlial Is neither related lo ralslng funds for the charlly nor part ol Ils oxpendlture on charllablo aGllvllles. All ¢osls aro allocated to expenditure categorie5 reflecting IhB usè of thè r6SOLirp.e. Dlrecl costs allribulable lo a single 8¢llvlly are allocated dlreclly lo that acllvlly, Shared cosls are apportioned belwÈen 1118 acllvi1185 Ihey rontrlbule to on a reasonable, iuslifiable and conslytenl basls. T?nglbl6 assets Tsnglblg assets ar8 inillally r8corded al cost, and subsequenity stated al cost Igss any accufflulated depreciation and impaimient 10sse5. Any tangible 8ss¥ls carried 8t revalugd Imounls are rocordod at the falr valiie al tho dalts of revaluallon less any subsequonl aGcumLilat6d dopreciation and subsequent aGGumLilated impailmenl losse&. 18
LAW CENTRE (N.1) Company Limited by Guarantee Notes to the Flnancial Statements {cgnllnued) Year ended 31 March 2023 Accountlng pollclos (Gonllnu•dJ Tangible 4$sotS (¢ontinuodJ An increaso In Ihe carrying amount nf an asset as a result of q rovaluallon, Is recognised in other recognised gains and10sses, unless 11 reverses a charge for Impairment thal has prevlously been recognised as èxpendllure within the slalemenl of linancial aclivilles. A decreBso in Ilie carrylng amount ol an assol as a result of revaluallon, Is recogn15ed in olhor roGognlsed gains and losses, oxcepl lu whlcli 11 olfsels any provlous revalualion gain, In whiGh caso IhÉ loss Is shown wllhin other recognised galn5 and105ses on IhD slalemenl of linancial aclivllies. Deproclatlon Depreclallon is calculated so a5 to wrlie off Ihe c051 or v81uallon of an asset, less Ils residual value, over the useful economle Ille ol Ih818sset 85 follows.. Computer Equipment Flxlur8s and Illlings Offico Equipmont 25P/o Stralghl Ilne 1 stralghl line 20 /0 slralght lino Impairment of fixed as.sets A rfjvlew for Indlc8tors of impalrment Is carri8d out at each raportlnq dale, wllh Ihe recoverable amount being eslimaled where such Indlcalors exisl. Where the carying valu8 exeogds the ro¢overable amount, the 8539I Is Impalred accordlngly, Prlor Impalrmenl¥ are slso reviewed for possible reversal at eaeh reporiing d81e. For Ilie purposes of Impalrmenl testing, when 11 Is not posslble lo osilmale tho recoverable amount of an Indlvldu81 ass8t, an asllmale Is mado of the recoverable amount of the ca5h-generatlng unil lo whlch Ihe assèt belnngB. Thg C8¥h-qt7nerallng unll Is the sfftallesl denlillable group of assets that Includ8s Ihe asset and generates cash Inflows th81 largply Indgpondenl of thp cash Inflows ffom plher 88sels or 9roups ol a$sels. For imp81rmenl losllng of goo(Jwlll, Ihg goodwlll acqulred in a bu55n6ss combination 15, from the aeguisilion dale. 8IIocalftd to oach of Ilie cash-generatin9 unlls that are oxpocled lo benefil from Ihe syn8rgles of Ilie cor¥iblnRiloii, Irr8sp8cllve of whelhor other assets or liabilities of Iho charity are ssslgned to those units. Flnanclal instruments A fin8nclal a3sel or a financial Ilablllty Is recognls&d only when the charity becomes a party lo Ihe conlraclual provisions of Iho inslrumenl. Basic linancial instrumen15 aro inillBlly reeognlsed al the amount r8celvable or payable Including 8ny relatèd Iransacllon ¢0s1s. Currenl assels and current Ilabllltles are sub50quently moasured al tlie cash or other onsldorallon expected lo be pald or recelved aniy not discounted. Debl instruments are 5ubsgquenlly moasured at amortlsed cost. 19
LAW CENTRE {N.I) Company Llmlted by Guarantee Notes to tho Flnanclal Statements fconllnuedj Year ended 31 March 2023 AGGounling policies (conllnuedj Firrancial instruments (Gontlnued) Whore Inveslmonls in sh3res aro publlGIy Iradod or Iholr fair value cali olherwlse be measured rgllably, the inveslrnenl is subsvquenlly measured at fair value with chan%Jes in lalr valLJe reGoyni56d In incorno and expendilure. All ollier such investments are subsequenlly measured at cost less impairment. Olher financial Inslrumonls, Including derlvalives. aro Inltlally rocognlsed at falr value, unless payment lor an asset Is deforred boyond normal buslnoJVS 16rms or flnanred 81 a rale of Interest Ilial Is nol a markgl ral6. in whicl) case the a$sel Is measured al tho present valu8 of the future paym8111s dlscounlod 01 a markel r816 of inl@r@sl for a slmll8r dabl Inslrumenl. Olher financial In51nJmenls aro 5ubs8quonUy measured ai lalr value, wllh any ch8ng8s rÉ4cogiilspd Iri Iho stat•menl of linancial activities, with the exception of hedglng Instruments In a designated hedging relallonship. Financial assets that aro moasuiod al cost or amortisod Gosl are reviewed lor obleGIivg ovidence of Impalrment al Ihe end of eB¢h raporting dale. If there is obloclive tsvldentie of Impairment. dn impairment loss is recoonised under the approprSaie heading in thg 5tatemonl of nn8ncial cllvillt38 in whlch the Inillal galn was r8cognlsed. For all 8quily inslrum8nls regardless of significance, and olher Ilnaiiclal assets that aro indlvldually significant. Ihese ar8 assessed Individually for impairment, Olhor finAncial as8ols are ellhor assossod Indlvldually or grouped on tho basls of simllar ¢redll rlsk ch8ractBfi5tics. Any rovofsals of Impairment are rFcoqn15ed immodlat@ly, lo Ihe exlenl that the rever581 ¢Jogs not result In a carrylng ainobnl of Ihe Iln8nc181 ays8t Ihdl oxcueds whal the carrying Bmounl would have been had Ilie impairment nol previously been recognised. Doflned contrlbutlon plans Conlrlbullons lo dollnBd Gonlrlbullon plan.% are reoo9nised as an expanse In tho period in which Ihe related seNlce is provlded. Prepald conlrlbulion5 ara r8COgnlsed es an asset to the 8xlenl Ihal the prepayment wlll lead lo a rgducllon In fulure p8ymenls or B cash rafund. Whon Contributions aro not expocled lo bo sellled wholly within 12 months of the end of the repnrtlng dale In whlch the employees rendor the related service, the Ilgb51ily Is measured on dlsttounled present value basis. The unwlndlng of tha discount 15 recognised Bs oxpons¢ in thè porlod In whlch 11 arls8s, Llmlted by guarantee Law Centre (Nl) Is a prlvale charllable company IlrnllBd by guarantee incorpor81od In North8m Irel8nd, The reoisler8d offl¢e is Weslgale House, 2.nd Floor, 2-4 Qugon Sl¢eèl, Belfast, BT16ED. 20
LAW CENTRE {N.I) Company Limlted by Guarantee Notes to the Flnancial Statements {contlntserfJ Year ended 31 March 2023 Donations and legacles Unreslrl¢ted Total Funds Unroslrlcled Total Fiinds Funds 2023 Funds 2022 Donations Don81ions 7,093 7,093 1,668 1,668 Charltablè actlvltles Unreslrlcled Funds Reslricled Tot81 Funds Funds 2023 Departmenl far Communllles Deparlmsnl lor Ihe &conoflly The Le9al Eclucallon Foundatlon Access lo Justice The Oak Foundation The Execullve Offl¢ Beifasl Clly Council AB Charilable Trust Communily foundallon Nl Mlscelloneous gran15 Ju51ice Together 2.838 537,067 147.St16 37,033 539,903 147,546 37,033 144,419 135,289 2,970 144.419 135,289 3,470 25,000 500 25,000 13,600 13,600 50.000 1,096.260 50,000 1,054,324 41,936 Unreslrlcled Funds Resl(lttled Tolal Funds Funds 2022 Deparlinenl for Comrnunilies Dopartrnenl for Ih(4 Econumy The Legal Educalion Foundalion Aceoss lo Justice The Oak foundation Tho Exeeullve Offlce Belfast Clty Council AB Clii1rilable Trust Communlly Foundallon Nl Mlscellan¢ovs gFanls Jusll¢e Together 2.000 462,857 143.861 38,S33 464,857 143,861 38,533 31,265 70,375 38,090 11.880 20.ODO 11,117 2,026 70,375 38,090 11.880 20.000 11,117 2,026 65,291 776,713 lJd2,004 21
LAW CENTRE (N.1) Company Llmlted by Guarantee Notes to the Financial Statements {canllnuadJ Year ended 31 March 2023 Othor trading actlvltles vlrict8d Fuiids Reslrltt16d Total Funds Funds 2023 Foes from asSOGiale membors Foe9 from full members Tralning f8¢5 Legal cosls r8celved LegBI Support Project 4,042 2.250 35.973 26,785 4,042 2.25Q 35,973 26.785 9,688 78.7.18 9.688 9,688 69,050 Unreslricled Fund5 Reslricled Total Funds Funds 2022 Fees from asso¢581è mBrnbers Fees from full member8 Training leos Logal costs roceived Legal Support Prol8cI 4,444 2,249 48,230 20,526 4,444 2.249 48.230 20.526 75,449 75,44g Invostmont Incomo Unroslrlcled Total Funds Unrestrictod To181 Funds Fundg 2023 Funds 2022 B4nk Inleresl receivable 1,387 1.387 63 63 OthBr Incom8 Unr8slriclod Total Funds Unreslricted Total Funds Funds 2023 Funds 2022 Olher Income 3.529 3.529 3,000 3,000 22
LAW CENTRE (N.1) Company Llmlted by Guarantee Notes to the Flnanclal Statements (conllnuod) Year ended 31 March 2023 10, Exp8ndlture on charltablo aetlvltlos by fund typo Unreslricled Fund5 R&slriGted Total Funds Funds 2023 Cost5 in furtherance of charilable ¥rlivillos SuppDrl Gosls 119,723 5,837 125,560 988,973 1,108,696 5,837 1,114,5."13 988,973 Unrestrlcted Funds ReslriGted Total Funds Funds 2022 Costs in furtherance of charitable acllvlllés Supporl cosls 143.490 4,449 147,939 811,690 955,180 4,449 959.829 811.690 11. Expenditure on charitable actlvltles by actlvlly type Aclivllles underlakgn dlreclly Support costs Total fund 2023 Tolal fund 2022 Cosls in lurthor8nc@ of charllablo aGllvillES Governance costs 1.108,696 1.108,696 5,837 955.180 4,449 959,629 5,837 5.837 1.108,696 1.114,533 12. Net in¢omel{expendlturél Nvl incornollexp(Jndllure) 18 slated after charglngl{credllingl'. 2023 2022 Doprocl8llon of langlblo fixed a5scIs 9,420 10,716 13. Audltors rèmuneratlon 2023 2022 Fees payabl8 for the audit of Ihe flnancial statements 4,638 3.911 23
LAW CENTRE (N.1) Company Llmited by Guarantee Notes to the Flnanclal Statements leonllnued) Year ended 31 March 2023 14. Slaff costs l-hej lol<il slatt costs and gmployee benellls for the reportlng porlod are 8naly8ed as follows.. 2023 2022 Wagos and s8lari¢8 Social SQGurily costs Employer conirlbulion5 lo pension plan¥ 719.011 63,901 43.110 64(),456 54,091 16.343 826,022 710,890 The 8v¢rage hoad CDunt of employees during Ihe year was 3012022- 25). No &mployoo received employee benefits of more than £60,000 during the year12022', NIII. Key Managomgnt Personnel Key managemenl personriel Include all persons Ihal 17dve aulhoTiIy 8nd responslblllly fof planning. dlroGllng and conlrolllng the acllvllles o( Ihe charlly. The total compensallon pald lo key managoment personnel for services provided to the ch8Tlty was £203,13312022:£134,417). 15, Trustoo romunerallon and 6xpèn608 The Charlly IrLtstoo$ were nol pald or re¢elved ony other benefits from employmenl wilh the Charily In the year12022-. £Nil). They were not relmbursed oxpensos durlng 11)e yoar12022.- £NII). 16, Tanglble flxed a5Sgts Computer Flxlures and Equipment Illllngs Equlpmenl Total Cost Al 1 April 2022 Addlllons Di5P05als At 31 March 2023 50.890 3,048 {1.284) 52,654 42,407 5,644 3,435 96,732 8,692 {1,284} 104,140 48,051 3,435 Dgpre¢lallon Al 1 April 2022 Charge for the year Dlbposals At 31 March 2023 31,050 7,891 11.284) 37,657 40,559 1,109 1,159 420 72,768 9,420 11,284) 80.904 41,668 1,579 Garrylng amount At 31 March 2023 14,997 19,840 6,383 1.856 23.236 Al 31 March 2022 1.848 2,276 23,964 24
LAW CENTRE (N.1) Company Limlted by Guarantee Notes to the Financial Statements fGOlltlnu4dJ Year ended 31 March 2023 17. Debtor5 2023 2022 Trdde deblors Prep3ymenls and accrued Income Olher dgblors 5.878 28,415 224,874 97,103 19,202 98,662 214.967 259,167 18. Creditors., amount5 falling due wlthln one year 2023 2022 Tr8de cfedllors Accruals and deferred Income Soci31 sefyuTlly and olher laxes Olher credilors 24,671 34,607 22,831 38,203 120.312 .37,SiOO 27,714 16,96n 42,292 124,866 19. Deferrod Incomo 2023 2022 At 1 April 2022 Amount released lo income Amount deferrod In yoar At 31 MaT¢h 2023 14,864 113,814) 2.545 83.5Q9 (83,5091 14,864 3,595 14,864 20. Pgnsions and other p05t retlremont bgnoflts Doflned contrlbutlon plans The amount recDgnls8d In Income or oxpendlture as an expenso In relallon lo deflnod conlributlon plans was £43,11012022.' £16.3431. 25
LAW CENTRE (N.1) Company Llmlted by Guarantee Notes to the Financial Statement51¢ontlnuod) Year 8nded 31 March 2023 21. Analy¥ls of Gharltable funds Unrestrlcted fund9 Al 1 Aprll 2022 At31 Translers March 2023 Income Expendllure Genoral funds D&signaled Fund - Capllal assets Designated - Trainlng t)&.*ignsJled . Aiianllc Philanlhroples 284,856 88.297 170,360) 25,709 328,502 9,660 62,444 (4,586) 140,700) 5.074 56,442 34.698 40,713 397.673 (9.914) 112fJ 560) 30.799 122.995 25,709 420,817 Al 1 April 2021 At31 Transfers March 2022 Income Expgndlluro GenBr81 funds D051gnal$d Fund C8pilal rl58915 Deslgnaled - Tralnlng Dusignaled - Allaiilic Philanthropies 287.757 87,241 1109,587) 19,445 284.856 14,214 54.156 {4,5541 (30,2961 9.660 62,444 48.230 (9,6461 44,216 13,502> 1147,9391 40.713 400,342 135,471 9,799 397,673 Rostrlrted fundB At 1 Aprll 2022 At31 Translers March 2023 Income Expendlture Department for the Economy Slrgleglc Liligatiun Department for Gommunilies - RISP Dgparlmenl for Communities - WRSP Queens Unlversily Bolfasl D8pMrtniunt (or Communilies - SVPR 147,548 1147,384) 162 54,162 54,182 381,88Q 1380,0941 (1,786) 114.378 {114,376) 9.688 (7.243) (2,4451 95 22.706 (21.9701 16631 168 26
LAW CENTRE (N.1) Company Llmlted by Guarantee Notes to the Financlal Statements (conllnuodj Year ended 31 March 2023 21. Analysls of charltablo funds (coniintsodj The Leg81 Educallon Foundallon - Lew & Pollcy Thè Oak Foundatlon Refugee AGlion GroLtp Communlly Jusiice Fund The Legal Educallon Foundallon Belfa51 Clty Councll Tha Execulive orfice - MEDF Communlly Foundation- People on the Edges Communlly Foundallon Nl - All151and Fund Department for Communilie5- Website The Executlve Offlc¢ - UAC Jusllce Togethor 11.974 12.866 11,g74 27.575 144,419 (129.410) (3001 1,103 1,103 6,762 11,880 37.033 2.970 {37,7101 (2,5971 {884) (4.410) 5,401 7,843 55.289 155,6421 353 6,139 (4,3911 11,748) 4,2U8 11,Li70} {2,5381 18.105 {18,9461 841 BO.000 50.000 167,078) (462) (988,973) (12,329) 593 49,538 109,209 1,064,012 (25.7091 158,539 Al 1 April 2021 A131 Transfers Morch 2022 Income Experiditure Departmenl for Ihe Economy Slralegic Llligatlon Department for Communill83 - FIISP Departmgnl for Communllles- WRSP Queèns Unlversily Bolfasl Departm6nl for Communitiè£ - SVPR The Legal Educatlon Foundalloft - Law & Pollcy 527 54,182 143.861 1143,864) (524) 54,182 312.382 (312,3821 116,621 {117,J041 683 499 22.194 (22,598) 95 17.114 15,140) 11,974 27
LAW CENTRE (N.1) Company Limited by Guarantee Notes to the Flnanclal Statements 1¢onllMuotlJ Year ended 31 March 2023 21. Analysls of charitable funds (Gonllnved) The OE]k Foundation Refugee Action Group Communily Justice Fund The Legal Educallon Foun(lalluii Belfast Cily Councll The Execullve Offlo8- MEDF Communlly Foundallon- Pcoplo on the Edges Conimunity Fouiidatlon Nl All Island Fund Dcparirnonl for Commuiiilies - Websll Tho Exoculivo Offlce - UAC Juslice Togelhcr 68.445 12.115 1,103 70.375 1122.2701 110.0711 13,684) (2.044) 12,866 1,103 313.533 11,880 131,7711 6,762 11,880 38,090 139,0001 910 6,909 {770) 6.139 4,208 4,208 11.660 111,660} 153,985 776,713 1811,690) (9,7991 109,209 22. Analysls of net assets between funds Unreslrlclèd Fund5 R8slrlGtgd Total Funds Funds 2023 Tangiblo flxed assets Curronl assats Credllors less Ihan 1 yoar Net assols 23.236 492,566 {94,9851 420,817 23,236 183,868 876,432 125,3271 1120,3121 158.539 579,356 UnrestriGtBd Rèslrlcled Total Funds Fund5 2022 Tan9lblD flxed assets Current assets Crodilor8 leBS than 1 y80r Net assots 23.964 498.675 1124,866) 397,673 23,964 607,784 (124,8661 506.882 09.209 109.209 23. Analysis of cliange5 In net debt Al At 1 Apr 2022 Cash flow5 31 Mar 2023 Cash at bank and In hand 392,817 24.448 417,265 28