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 lo￿7p0s11￿ 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 re￿rdS 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 I￿land (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$, InGludlng fraud. The oxlent lo which our procedures are capable of doteGtlng
Irregularities, including fraud is delalled below..
In identifying and 8sse6sing risks of mateTial mi5slalomenl In resp(gcI of Irr6gularltles, Includlng fraud
and non-compliance wilh laws and regul81ions. we congldered the following..
the nature of the Industry and sector, control envlronmenl and business porformgn¢8 Includlng the
design of the remuneratlon pollcles, key drlvers lor dlreclors, romunerallon, bonus levels and
P8rformon¢o targols;
results of our enqulrie5 01 management about Ihelr own IdeniificatlDn and assessmEnt of the risks
of Irregularllies..
any mallwrs we Idonllfied liavlng obtalned and revlewed documanlatlon of thelr pollcles ancl
piocedures relatlng 10:
Idfjniifyirig, evdluallng aiid complyln9 wllh laws and regu181ion5 ané whether
management were aware of any inslances of non.compllance',
delectsng and respondlng lo the risks of fraud and whelher manaoom6nl have knowledg6
ol any actual, suspected or iilleg6d fraud;
the internal controls established lo mltigale risk5 of fraud or non-compllance wilh law8
and regulgilons.
the mallers discussgd afflong the audlt 8ngagomonl leom Includlng slgnlficanl component audll
leams rJTrd rr81￿V{ln¢ internal specl¥Jlisli•. Includiiig lax and valualion5 5pecldllblts regardlng how and
where fraud migl)l occur In Ihe financial statements and any potential IndlcBlors of fraud.
A5 a rosull ol Ihesg proGodur05, wo consldorod Ihe opportunltltss and incentlve5 Ihal may eil$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 ¢I￿v￿51•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