COMPANY REGISTRATION NUMBER: N1028090
CHARITY REGISTRATION NUMBER.. 107044
Law Centre (N.1.)
Company Limited by Guarantee
Financial Statements
31 March 2025
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN

Law Centre (N.1.)
Company Llmited by Guarantee
Financial Ststements
Year ended 31 March 2025
Page
Trustees, annual report (incorporating the director's report)
Independent auditor's report to the members
Statement of financial activities (including income and
expenditure account)
14
statement of financial position
Statement of cash flows
15
16
Notes to the flnancial statements
The following pages do not form part of the financial statements
Detailed statement of financial activities
31
Notes to the detailed statement of financial activities
32

Law Centre (N.1.>
Company Limited by Guarantee
Trustees, Annual Report (Incorporatlng the Director's Report)
Year ended 31 March 2025
The trustees, who are also the director$ for the purposes of company18w, present their report and the
flnancial statements of the charity for tha year ended 31 March 2025
Referpncè and administrative details
Registered charity name
Law Centre IN.I.I
Charlty reglstratlon number
107044
Company reglstratlon number N1028090
Principal offlce and r8glstered State Bulldlngs 2 Arthur Place
office
3rd Floor
Belfast
BTI 4HG
The trustees
M Anyadike-Danes
C Mccauley
T Evans
E McGuinness
P Quirk
P Colton
J Donaghy
M Greene
L Hanna
M McGuigan
(Appointed 15 October 20251
{Resigned 20 August 20251
(Resignod 28 February 20251
Auditor
Finegan Gibson Ltd
Chartered accountants & slalulory auditor
Causeway Tow¢r
9 Jame8 Street South
8elfasl
BT2 8DN
Bank•rs
Unity Trust Bank
9 Brindley PlaGe
Birmingham
B12HB

Law Centre (N.1.)
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (continu•dJ
Year ended 31 March 2025
Structure, governance and management
Key management personnel
CEO
CEO
Director of Legal SeNices
Director of Innovation & Engagement
Head of Finance & Business Sèivices
Head of Migration Justice
Head of Social Security
Governing doeumeiit
Law Centre Nl is a company limited by gLtraranlee and is governed by ils Articles and Memorandum of
Association dated June 1994. These are currently under review and will be endorsed at the AGM in
January 2026. The Centre is 8 regislergd Charity wllh HMRC and the Northern Ireland Charity
Commission.
Eddie Lynch (Appointed Jan 20251
Ursula O'Hare IResigned Jan 20251
Samantha Park (Resigned De¢ 20241
Sarah Corrigan
Julie Wilkinson
Elizabeth Griffith (Jan 20251
Owen McC1061<ey (Jan 2025)
Appolntment of trustees
The Manageinenl Committee {Boardl, who acts as the directors of the compsny, are elected by the
Law Centre members and members may also be co-opted to ensure the Board benefits from a diverse
raiige of relevant sl(ills and experience, At 31 st March 2025 the 8oard had 8 members.
Trustee Induction and training
Training and tsupport to the Board is organised, as required. A register of interests Is also maintained.
Arrangements for setting pay and remuneratlon of key management personnel
Pay for the senior Staff team is set by the Board in line with NJC scales.
Organisation structure and how the charlty makes docisions
The Board meets at least 7 limes per year lo set the strategy for the organi$81ion and lo rece5ve
reports on the operational activity of the charity including financial reports. An ExeGutive Working
Group supports Ilie Board in exercislng 518 duties lo ensure good governance. Trustees give of their
lime freely and no trustee received remuneration in the year, A Chief Executive Officer is appointed
lo manage the day-lo-day business of Ilie Charity and r&port$ lo tho Board.
Rolatlonshlps with rolat6d parties
No Iruslee has bonefited Irom their relationship with Law Centre Nl.
Law Centre (Nl} is a member of tha Law Centre Ne￿Ork, a UK wide body of law cenlres,
Rlsk Managenieiit
Tho Iruslees maintain a rSsl< regislor which examine5 the major risks that the organisalion faces In itg
operalioiis. There Is a system lo monllor and Control these risks to miligale any impacl that they Could
have on the organisalion. R@cruitmeiil and retention remains the bi9gesl risk lo the organisalion and is
exacerbated by uncompetitive salary levels, particularly for 8pecialisl legal posts There has also been
a significant turnover In the senior Inanagemenl team in the p8$1 year with the CEO. a Director and
Head ol Se¢tlon all leaving around the same lime. An interim management glructur@ has been pul in
place lo support this transition with a wider managemont reviow planned f¢r 2025,

Law Centre (N.1.)
Company Llmlted by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Objectives and actlvities
The core objectives of Law Centre Nl are..
(11 the relief of persons in necessilous circumstances resident or working in Northern Ireland by
providing such persons with legal services or advice upon terms appropriate to their means.,
121 lo advance the education of persons resident or working in Northern Ireland.
These objectives are primarily promoted through the delivery of a free and independent regional legal
advice and assistance service lo members of the public and on referral from advisers as well as legal
representation In key areas of sooial welfare law., social security, employment law, asylum,
immigration and trafficking law,
Other key objectives include..
To progress complex 8nd or strategic cases which make a wider strategic difference to those Ilving
In Northein Ireland,,
To influonce and develop law, pollcy and practice in our areas of legal practice lo achieve logal
8nd policy outcomes across communities and to help change lives.,
To increase public awareness and understanding of law through accessible public legal
informatioii
To promote excellence In the Nl advice sector by supporting the sector with leg81 updates through
training, adviser network convenings and quality assurance;
To support advisers lo deliv$r gener¥li¥t advi¢e services by providing practitioner information
resources tailored lo their work,.
To develop the social justice lawyers of th@ future. by providing clinical legal practice opportunities
for 51uden15, legal advice apprenticeships and volunteers,
To increase the public awareness of the organisalion and the work we do so that people ar&
aware of the Law Centre services as the regional law centre in Nl.
Stratsgic report
The following Sections for achieveinents and performance and financial raview form the strategi¢
report of the charity.

Law Centre (N.1.)
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Dlrector's Report) (¢on¢inuod)
Year ended 31 March 2025
Achlevements and performance
The Law Centre ha5 experienced a period of significant change in the last year. In January 202 5, we
welcomed Eddie Lynch as CFO, followiiig the resignation of Ursla O'Hare, The Board and staff of the
Law Centre would likè lo acknowledge and thank Ursula for the sterling contribution she made during
her 18 year tenure with the organisalion and most notably acknowledge the leadership and
stewardship she brought over the last 8 years as CEO. At the end of January 2025, we also relocated
to new premises in Belfast City Centre The relocation provides a long term stability to the organisalio
and supports the ongoing growth and needs of the organisalion for the future.
The organi5alion has continued lo offer high quality legal advice, advocacy and support lo both
members of the public and the front line advice sector over Il1Ss period.
Some of the key achievements this year were..
1 Assisted 3,889 people in respect of their legal needs, which Included providing reprosentation and
casework assistance in 1,163 instances,
2. Provided 17,904 pieces of advice to people living in Northern Ire5and In respect of their leg81
enlillements.
3. Secured financial outeomes in excess of £1.9 million for our ¢1Sent$.
4, Delivered e prcgramme of professional learning across all areas of our work that contrlbuted lo
increasing the capacity of the iiidependenl advice sector and the wider voluntary and community
sector In lolal we provided training lo 589 people
5. Operated an advice Ilne seNice which had over 10.000 enquiries from 5.569 people
6. We produced and h05ted a range of aGcfyssible legal resources and information guides on our
website covering all areas of our work.
7. We have seen increased engagement on our website with a total of 41,000 active userg dufing
this period.
8. We provided student placement opportunitl¢s lo 18 final yoar Law Students from QLteens University
Belfast as part of the School of Law. Clinical Law Programme.
9. AS the convener of Ihg Cliff Edge Coalition we worked to proteGt and extend welfare reform
mitigat￿on$ across Nl,
10. Through our legal and policy work, progressed ch8nge8 in relation to Discretionary Support,
Welfare Supplemen18ry Payments and Bereavement Support and secured a commitment from
Department for Communities lo review 2700 ¢a¥e$ for polenli81 errors disadvantaging social s&Gurily
claimants.
11. Coiiducled public intere81 litigation on soGial seGurily mallors at tho TrSbunal, Commissicnor, High
Court and Court of Appeal.
12 Grown the membership of Refugee & Asylum Forum lo more than 100 organisalions.
13. Published two research reports with policy recommendations to address homophoble abuse In

Law Centre (N.1.)
Company Limited by Guarantee
Trusteps, Annual Report (Incorporating the Director's Report) (conlinuedj
Year ended 31 March 2025
asylum accommodation and lo ensure that migrant suNivors of domestic abuse have access to free
healthcare.
14, Developed a programme of aclivitieg to support staff well being
Full details on all the work achieved by the Law Centre for the period 2024125 Is published in our
Annual Impact Reviow.
Financial review
Tho Law Centre is funded through departmental agencies and a number of philanthropic funders. For
this financi*l period deparlmenlal 5UPPQrt accounts for 60D/o of total income and is funded through the
Department for Communities. Department for Economy and The Executive Office.
Philanthropic funders account for 33Q/o and in¢lude$ support from Tho Oak Foundation, Th8 Legal
Education Foundation. AB Charitablo Foundation, the Justice Together Inilialive, ComlG Relief and
NalionaS Lollery.
Self-generated income accounts for 7 /• ol our income and is achieved through the dellvery of services
including training, membership and legal services.
A detailed view of the financial statements for the reporting period arfj sel out a¢ross pages 14 - 16.
In summary, we are reporting a net surplus of £218,214 with 8 fund balance of £830.126 al 31st
March 2025 {2024.' £611,912). After transfers made in year the composite of this balance 1$
unre51ricted £511,846, restricted £240,517 and designated funds £77,763.
Funds generated from training continue lo be ring-fenced in a dèsignated fund lo be Ltsed solely for
the furtherance and development of trainlng. Thi5 is in accordance with the requirements of current
VAT legislation, to ensure that future training income continues lo be exempt for VAT purposes. The
total designated fund for training purposes is £64,707.
Reserves Pollcy and going concern
The Trustee5 recognise th8 need lo ensure an appropi-iale level of reserves lo safeguard th9 charity
against any lime 18pse in funding and any further reducllon lo resources. The current policy aims 10
achieve a reserves largel that represents al least 3 months operating Gosts, At the reporting date the
'froo ros&rves' balance (unre8lricled resorves less design31ed r8serv$s less fixed asselsl 15 £480,872,
this represents 3.55 month6 operating costs. The reseNes policy is kept under ievi8w and is reviewed
annu811y.
The TrLlStees have considered golng concern in the preparatlon of these statements and identify no
oncerns.

Law Centre (N.1.)
Company Limlted by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnuodj
Year ended 31 March 2025
Plans for future parlods
Over the course of the pa81 year we have continued to progress and develop our work across our
three main areas of social securfly, immigi'alion and employment rights. This includes the provision of
strategic legal 2dvice and repre5enlalion, as well as continuing lo remain active in promoling individual
rights through effectively challenging and advocating for change on government politsy. lo b8n&fit th
wider society.we are also in the process of reviewing our organisalional structure lo ensure we will
effectively deliver against our strategic p18n priorities in the coming years.
Our Mlgralion Jusllce Project commenced a new piece of researGh into Ihe development needs of the
community and voluntary sector in relation to providing advice and support lo asylum 3eoker8 in the
Belfast City Council area.
Our immigration work continues to be in great demand, and it is b6ing conducted in a Sometimes
difficult and uncertain political and societal environment. The issue of migration is now one of the top
political debates across the UK and we expect our work in the future lo involve significant input inlo
8ny prop05ed policy or legal changes that may impact this cllent group
Following a training needs suNey conduct6d with our membership, we are a150 carrylng out a r@V16W
of our training oulpul lo ensure it matches the needs and expectations of the advice sector. This als¢
forms part of our response lo the Dopartmont for Communities consultation on tho future of Ihe
indeppndent advice and debt sector in Northern Ireland.
We are also looking al how we can adopt lo the fast Ghanging technological advancements that are
taking place, and in particular how Al can be Lttilised elfeclively in our work going forward.
There continues to be huge demand for our support in relation lo social securily matters, with the
Government's Green Paper and subsequent changes meaning that Ihare is an increased need for
advice. support and infomation lo the advice sector 8cross Northern Ireland,
Our Employmont Rights team continues to provide advice and support to client$ who may be at risk of
exploilalion at work. We focus our work on the rights of agency, casual and migrant wgrkers and are
also involved in identifying cases of people Irafficklng or forced labour in certain industries. W&
eonlinue 1¢ monitor the progress of the 'Good Jobs, Employment Rights Bill which is workin9 Its way
through the legislative process in the Nl Assembly.
Wo will continue lo convene both the R&fuge8 and Asylum Forum and th$ Cliff Edge Coslilion lo
ensure th81 many vulnerable citizens have their rights protected and are supported across a range of
challenging areas. We also ¢tsntinue to run our Clinical Law Programme with final year Law students
al Queen's University Belfast. wliich is 8 strategic project aimed al Incr6asing the number of lawyers lo
practice in the social justice arena in th8 future.
Trustees, responsibllltlas statement
The trustees, who are also directors for the purposes of compaiiy law, are I'esponsible for preparing
the trustees, report and the financial st8temen15 in accordance with applicable law and United
Kingdam Accounting Standards {Uniled Kingdom Generally Aorepled Accounting Praclicel.

Law Centre (N.1.)
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Dlrector'5 Report) (contlnued)
Year ended 31 March 2025
Company law require$ the charity Iruslees lo prepare financial statements for each year which give a
true and lair view of the slate of affairs of th@ charitable company and the incoming resources and
applicalion of resources, including the income and expenditure, for that period.
In preparing tliese financial slalements, the trustees are required to..
select suitable accounting pollries and then apply them consistently.,
observe the method8 and principles in the applicable Charitles SORP..
make judgments and accounting eslimales that are reasonable and prudent.,
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disGlosed and explained in the financial statements,
prep81'6 thè financial statements on the going concern basis unless il Is inappropriate Io presume
that the charity will continue in business.
The Iruslees ar8 responsible for keeping adequate accounting records that are Suflicienl to show and
explain the charity's transactions and dig¢10ge with reasonablo accuracy 81 any lime the finan¢lal
position of the charity and enable them to ensure that the financial Statements compty with the
Comp•nies Act 2006. They are also responsible for safeguarding the assets of the charity and hence
for laklng reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
Each of the person8 who 1$ a Irvslee at the date of approval of this report ￿nfIn￿$ that..
so far as they are aware, there is no relevant audlt information of which the charity'g auditor is
unaware., and
they have lakon all steps that they ought lo have taken as a trustee lo make themselves aware of
any relevant audlt information and lo esl8blish th81 the charity's auditor is aware of that
information.
The trusleos, annual report and the strategic r¢3port were approv8d on 19 November 2025 and signed
on behalf of the board of trustees by:
J Donaghy
Trustee

Law Centre (N.1.)
Company Limited by Guarantee
Independent Auditor's Report to the Members of Law Centre (N.1.)
Year ended 31 March 2025
Oplrtlon
We have audited the fin8ncial statements of Law Centre IN.I,I Ithe 'charity'l for the yèar ended
31 March 2025 which comprise the statement of fin8ncial activities {in¢luding income and expenditure
account), statement of financial position, statement of cash flows and the r$latod notes, including a
summary of significant accounting policios. The financial reporting framework that has been applied in
their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Pr8clicel.
In our opinion the finan¢i81 slalemenl5,
give a true and fair view of thts state of the charity's affa5rs as at 31 March 2025 and of rt8
incoining resources and application of resources, including 113 income and expenditure, for the
year tlien ended.,
have been properly prepared in ac¢ord8nce with United Kingdom Generally Accepted
Accounting Practice.,
have been prepared in a¢cordanGe with the requirements of the Companies Act 2006,
Basls for oplnion
We condLtcled our audll In accordance with International Standards on Auditing (UK) IISAS IUKII and
appliGablo law. OLtr responsibilities under those standards are further described in the auditor's
responsibilities for the audit of the financial statements section of our report. We aro independent of
the charity in a¢cordance with the elliical requirements that 3re rolevant lo our audit of the financial
Staleinents in the UK, inGluding the FRC'S Ethical Standard, and we have fulfilled our other Éthical
responsibllities in accordance with these requiromenls. We believe that th6 audit evidence we have
obtained is sufficient and appropriate lo provld8 8 basls for our oplnion.
Conclusions relatlng to golng concern
In auditing th@ financial slatomenls, we have cgnGluded that tho Irustee5' use of the 90ing concern
basis of accounting in the preparation of the financial slalements is appropriate,
88$ed on the work w¢ hgvo performed. we have not identified any material uncertainties relating lo
events or conditions Ih8t, individually or collectively, may cast significant doubl on the charity's ability
lo continue as a going concern for 8 period ¢f al least twelve months from when the financial
slalements are aulhorised f¢r issuo,
Our responsibililies and the responsibilitie5 of the Iruslees with respect to going concern 8re des¢rlbed
in the relevant sections of this report.

Law Centre {N.l.)
Company Limited by Guarantee
Independent Auditor's Report to the Members of Law Centre (N.1.) feonllrtts•dJ
Year ended 31 March 2025
Othèr Information
The other information comprises the information included in the annual report. other than the financial
statemen15 and our auditor's report thereon. The Iru51ees are responsible for the other information.
Our opinion on the financial slalements does not cover the other information and, except to the exlenl
otherwise explicitly staled in our report, we do not express any forin of assuranGe conclusion Ihereon.
In connecliori with our audit of the financial stalemenls. our responsibility is lo read the ollier
infonnalion and, in doing so, consider whether the olher informalion is materially inconsistent with the
finaiicial slalemenls or our knowledge obtained in the audit or otherwise appears lo be materially
misstated. If we identify such material in¢onslstencies or apparenl material misslalements, we are
required lo determine whether there is a mal$rial misslalemenl in the financial statemen15 or
material misslalemenl of the other information. If, based on the work we have performed, we conclude
that there is a material mi$8tatement of this other infomalion, we are required lo report that faci.
We have nothing lo report in this regard,
Oplnlons on other matters prescribad by tho Companles Act 2006
In our opinion, based on the work undertaken in the coutse of the audit:
the information given in the trustees, report for the financial year for which the financial
statements are prepared Is consistent with the fin8ncial stalgmen15'. and
the trustees, report has been prepared in accordance with 8pplicable legal requirements.
Matters on whlch we arg required to report by exceptlon
In the light of the knowledge and understanding of the charity and ils gnvironmenl obtained in the
course cf the audit, we have iiol identifiéd m8ten81 misstalÉm&nls in the trustees, report.
We liave nothiiig lo report in respect of the followin9 matters in relation lo which the Companies A¢t
2006 requires us lo report lo you if, in our opinion.,
adequate accounting records liave not been kept, or relurns adequate for our audit have not
beeii received from brancho5 not visited by us., or
the fin8nclal slalgmenlg are not in agroernenl wllh the aecounllng record8 and feturn8-, or
certain disclosures of trustees. remuneration specified by law are not mado,, or
we have not received all th8 information and explanations we require for our audit.
Responslbllltles of trust998
As explained more fully in the Iru8tees' responsib51ilies st8lement, the Iruslees (who are a150 the
directors for the purposes of company lawl are responsible for tho preparation of the financial
stalernents and for being Satisfied Ilial they give a true aiid fair view. and for such internal control as
the Iruslees determine is necessary lo enable the preparation of financial statements that are free
frorn material misstatement, whether due to fraud or error.

Law Centre (N.1.)
Company Llmited by Guarantee
Independent Auditorfs Report to the Members of Law Centre (N.1.) (conilnuedj
Year ended 31 March 2025
Our responsibility is to audit and express an opinion on the financial slalemen15 in aG¢ordance with
applicable law and International Standards on Auditing IUKI Those standards require Lts to comply
with the Financial Reporting Council's IFRC'S) Ethical Standard for Auditors,, in the ¢ircumsta n¢es sel
out in note 2710 the financial statemenls,
In preparing the financial statement5, the trustees are responsible for assessing the charlly's ability to
onlinue as a going concern, disclosin9, as applicable, niatters related lo going concern and using the
going concern basis of accounting unle55 the IFu51oes either intend lo liquidate the Charity or lo cease
operations, or have no realistlc alternative bul lo do so.
10

Law Centre (N.1.)
Company Limited by Guarantee
Independent Auditor's Report to the Members of Law Centre (N.1.) fcontlnu•d)
Year ended 31 March 2025
Audltor's rèspon3ibilities for the audlt of the financial statements
Our objectives are lo obtain reasonable assurance about whether Ihe financial statements as a whole
8re free from material misstalemenl. whether due lo fraud or error, and lo issuè an auditor's report that
includes our opinion, Reasonable assurance is a high level of assurance. but is not a guarantee that
an audit conducted in accordance with ISAS IUKI will always detect a material misslalement when il
exists. Misstatements can arise from fraud or error and are considered material if, individually or in the
aggr&gale, they could reasonably be expected lo influenGe the economic deGision$ of users taken on
tlie basis of these financial statements.
Irregularities, including fraud, are instanGes of non-compliance with laws and regulations, We de$i9n
procedures in line with our responsibilities, outlined above, lo detect material misslalemenls iri respect
ol irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below,
In i¢Jenlifying and assessing risks of material misstalemenl In respecl of irregularities, including ffaud
and non-compliance with laws and regulations, we considered the following..
the nature of the industry and sector, control @nvironm@nt and business performance includlng
the design of the remuneration policies, key drivers for directors, remuneration, bonus levels and
performance largels.,
results of our enquirie8 of management about their own identification and assessment of the risks
of irregularities.,
any mallers we identified having obtained and revlewed d¢curnentation of their polieies and
procedures relating to:
identifying, evaluating and complying with 18W8 and regulations and whèther
management were aware of any instanres of non-complianc6,'
delecling and responding lo the risks of fraud and whether managem¢nt have
knowledge of any actual, suspected or alleged fraud..
the internal controls established lo miligale risks of Iraud or non-compliance with l?ws
and regulations,
the matters discussed among the audlt eng8gemenl team including signlficant component audit
teains and rolevanl internal specialists, including lax and valuations specialists regarding how
and where fraud might o¢¢ur in tho financial statements and any potential indic8tors of fraud.
As a result of these procedures, we ¢onsidered the opportunities and incentives that may exist wllhin
the organlsalion for fraud and identified the greatest potential for fraud, In common wlth all audlls
under ISAS (UK), we are also required lo perform specific procedures lo respond lo the risk of
management override.
We also obtained an understanding of the legal and regulatory frameworks in operation, focu8lng on
provlsions of those law5 and regulatlDns that liad a direct effect on the delerminalion of material
amoLtnls and dlsclosures In the financial stalemerTrts, Tho key laws and regulation5 we considered in
this context included ongoing compliance with the UK Companies Act and tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on
the financial slalements bul Gompliance with which may be fundamental for their ability lo operate ar to
avoid a material penalty
11

Law Centre (N.1.)
Company Limited by Guarantee
Independent Auditor's Report to the Members of Law C8ntre (N.1.) (conllnuedj
Year ended 31 March 2025
As part of an audit in accordance with ISAS (UK), we Èxercise professional judgmerbt and maintain
professional scepiicism throughout the audit. We a150'.
Identify and assess the risks of material misstatement of the financial statements, whethe¥ d ue lo
fraud or error. design and perform audit proceduies responsive to those risks, 8nd obtain audit
evidence that is sufficient and appropriato lo provide a basis for our opinion. The risk of not
detecting a m8leri81 misslalemenl resulting from fraud is highef than for one re8ultlng from error,
as fraud may involve collusion. forgery, intention81 omlssions, misrepr&senlalion8, or the overrtde
of intern81 control.
Obtain an understanding of internal control relevant lo the audit in order lo design audit
procedures that are appropriate iii the circumstances, but not for the purpose of expressing an
opinion on Ilie effectiveness of the Internal control,
Evaluate Ilie appropriateness of accounting policies used and the reasonableness of accounting
eslimales and related disclosures made by the tru51ees.
Conclude on the approprialenp3s of the trustees, use of the going Concern basis of 8¢counting
and, based on the audit evidence obtained, whelher a material uncertalnly exists related lo
ev@nls or conditions that may cast significant doubl on tho charity's ability lo continue as a going
concern. If we conclude that a material uncertainly exists. we are required lo draw allenlion in
our auditor's report lo the related disclosures in the financial statements or, if such disclosures
are inadequate, lo modify ovr opinion. Our conclusions are based on the audit evidence obtained
up to the date of our audilorfs report. However, future events or conditions may c8use the charity
lo cease lo continue as a going concern.
Evaluate the overall presentation, structure and eontenl of the financial stalemenls, including the
disclosures, and whether the financial statements represent the underlying transactions and
even15 in a manner Ilial achieves fair presentation.
We communicate with those Charged with governance regardlng, among other matters, the planned
scope and timing of the audit aiid significant audit findings, including any significant deficiencies in
internal ¢ontrol that we Identity during our audll,
12

Law Centre {N.l.)
Company Limited by Guarantee
Independent Auditor's Report to the Members of Law Centre (N.1.) (conilnugdj
Year ended 31 March 2025
A5 explained more fully in the Trustees, Responsibilities Slalement {set out on page 61, the Injslees
are responsible for the preparation of the financial slal8men15 and for being satisfied that they give a
true and lair view. Our responsibility is lo audit aiid express an opinion on the financial statements in
accordance with applirable law and International Standards on Auditing (UKI. Those standards
require us to comply with the Financial Reporting Coun¢il's {FRC's} Elhic81 Standard for Auditors,, in
the circumstances set out in note 27 to the financial slalemants.
Use of our T8POrt
This report is made solely lo the charity's members, as a body, in accordance with Chapter 3 of Part
16 of the Ccmpanies Act 2006. Our audit work has been undertaken so that we might slate to the
harity's members those matters we are required lo slate lo them In an auditor's report and for no
other purpose, To the fullest extent permilled by law, we do not accept or assume responsibility lo
8iiyone other than the charity and the charily'5 members as a body. lor our audit work. for this report,
or for the opinions we have formed,
Paul Dolan (Senior Statutory Audilorl
For and on behalf of
Finegan Gibson Ltd
Cliartered acGountants & statutory auditor
Causeway Tower
9 James Slreol South
Belfast
BT2 8DN
19 November 2025
13

Law Centre (N.1.)
Company Llmited by Guarantee
Statement of Financial AGtlvities
(includlng Income and expenditure account)
Year ended 31 March 2025
2025
Restricted
funds Total funds Total fund5
2024
Ufireslricled
funds
Noto
In¢ome and endowments
Donations and legacies
Charit8ble aclivities
Other trading activities
Investment income
Other income
1.022
126,746
74,022
5,504
5,004
212,298
1,022
1,450,849
95,369
5,504
5,004
1,557,748
1.203
1,053.153
98.510
4,082
455
1.324,103
21,347
Total income
1,345,450
1,157,403
Expenditure
Expenditure on Charllable 8¢1iviti&s
Other expenditure
Total expendlture
10,11
12
133.933
1.241
1,204,360
1.338,293
1,241
1,339,534
1,124,847
13S.174
1,204,360
1,124,847
Not Incomo
77.124
141.090
218,214
32.556
Tran$fers between fund3
83.288
183.2881
Net movement In funds
160,412
57,802
218,214
32,556
Reconclllatlon of funds
Total lund5 brought forward
Total funds carried forward
429,197
589,609
182,715
611,912
579,358
611,912
240,517
830,126
The statement of financial activities Include5 all gain3 and10sse8 recognised In the year.
All in¢ome and expenditure derive from continuing activitie$,
The note$ on pagos 17 to 28 form part of 111980 finan¢lal 8tatomgnt5.
14

Law Centre (N.1.)
Company Limited by Guarantee
statement of Financlal Posltion
31 March 2025
202S
2024
Noto
Flxed assets
Tangible fixed assets
18
30,974
24,848
Current assets
Debtors
Cash at bank and in hand
19
398,002
556,774
395,331
283.983
954,776
679,314
credltors: amounts falllng due wlthin one year
Net curront assets
20
155,624
92,250
587,Q64
611.912
799.152
Total assets less Gurront liabiliti93
830,126
83Q.126
Not assets
811.912
Funds of the charlty
Reslrieled funds
Unrestricted funds
240,517
589,609
182.715
429.197
Total charity funds
23
830,126
611,912
These financial statements were approved by the board of trustees and aulhorised for is$ue cn 19
November 2025, and are signed on behalf of the board by:
J Don8ghy
Trustee
Thg notes on pa9eB 17 to 29 form part of th•$9 fln4n¢lal gtstgments.
15

Law Centre (N.1.)
Company Llmlted by Guarantee
statement of Cash Flows
Year ended 31 March 2025
2025
2024
Cash flows from oporating aGtivities
Net income
218.214
32.556
Adjuslmoiits for
Depreciation of tangible fixed assets
Other Interest receivable and similar Income
Loss on disposal of tangible fixed 8ssels
Accrued income
7,187
5,5041
1,241
13,4161
10,469
14,082)
(17.8041
Chongps in.
Trade and other debtors
Trade and other creditors
.12,672} (138,1641
66,790
110,2581
1125,2831
Cash gener8ted from operations
281.820
Interest received
5,504
4,082
1121.201}
Nel cash fromllused in) operating 8ctivili8s
287,324
Cash flows from investing actlvitles
Purchase of tangible 8$s6ts
Nel cash used in investing activities
114,533)
114,5331
112,081)
112,081)
Not Increasel{d8crgase) in cash and cash equlvalents
Cash and cash equivalents at beginning of year
Cash and cash aqulvalents at end of year
272,791
283,983
{133,282}
417,265
283,983
556,774
Thg notes on poggo 17 to 29 fomi part of the¥9 fin4nclal statemgnls.
16

Law Centre (N.1.)
Company Limited by Guarantee
Not85 to the Financial Statements
Year ended 31 March 2025
General informatlon
Th6 charity is a public benefil enlily and a privat¢ Gompany limited by guarantee, reglsiered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is Slate Buildings 2 Arthur Place, 3rd floor, 8elfasl, B T14HG.
Statement of compllance
These financial statements liave been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic ol Ireland,, the Stal&menl of
Recommended Practice applicable lo charit1es preparing their a¢counls in accordance with th&
Financial Reporting Standard applicabl£4 in the UK and Republic of Ireland IFRS 1021 (Charities
SORP IFRS 10211 and the Companies Act 2006.
Accounting pollcles
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modifl¢d by the
revaluation of ¢ertaln financial assets and liabililies and inv¢stmènt properties measured at fair
value through income or expenditure.
The financial slatem8nts are prepared in sterllng, which is the fun¢lional currency of the entity.
Going concern
There are no material uncertainties about the charity'$ ability lo continue.
Judgement3 and key sources of estimation uncertainty
The prepar81ion of the financial statements requires management lo make judgements,
estimates and assumptions Ihal affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and othor factors, including expectations
of future evenl8 that are believed lo be r&asonable under the circumstances.
Fund a¢countlng
Unreslricted funds are available for tJ5e al the dls¢reilon of thè trustees lo further any of the
charity's purposes.
Desigiiated funds are unro$lricled funds earmarked by the Iruslees for particular future project or
commitment.
Restricted funds are subjected lo r@striclions on their exper)diture declared by the donor or
through the terms of an appoal, and fall Into one of two sub-classes.. reslrictod income lund$ or
endownienl funds.
17

Law Centre (N.1.)
Company Limited by Guarantee
Notes to the Flnanclal Statements fcontlnuedj
Year ended 31 March 2025
A¢countlng pollcles fronlinuedj
Iiicoming resources
All incoming resources are included in the statement of financial activities when entltlement has
p8s$ed to the charity., il is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured, The following specific policies
are applied to Perticular categories of income,.
income frorn donations or grants is re¢ognised when there is evidence of entlllemenl to the
gift, receipt is probable and ils Amount can be measured rellably.
legacy income is recognised when receipt Is probable and entrtlemenl is established.
incom@ from donated goods is measured al th& fair value of the goods unless Ihls is
impractical lo measure reliably. in which case the value is derived from the cost lo the donor
or the estimated resale value. Donated lacililie5 and gervices are recognised in the
accounts when ieceived if the value can be reliably measured, No amounts are included for
Ihe contribution of general volunteers.
income from contracts for the supply of services is recDgnised wtth the delivery of the
contracted servi¢e. This is classified as unreslricled funds unless there is a contractual
requirement for il lo be spent on a particular purpose and returned if unspent, in which case
it may be regarded as reslricled.
Re8ourc8s expended
Expenditure is recognised on an accrua15 basis as a liability is incurred, Expenditure includes any
VAT which cannot be fully recovered, and is classified under he8dings of the statement of
finanGial aclivi1Ses lo which it relatQS".
expenditure on raising funds include5 the costs of all fundraising actlvltios, events,
non-charilable trading activitie8, and the $81e of donated goods.
gxpendjlure on Gharitible acllvilieg includes all co3ls incurred by a charity in undertaking
8clivilies that further ils ch8rilable aim5 for the benefit of its boneficiaiies, including those
support costs and costs relating lo the governance of the charity apportion6d to charitable
a¢tivilies.
other expenditure Include5 all expendllure that is neither related to raising funds for the
charity nor part of ils expenditure on charitable activities,
All costs are allocated to @xpendilure categories reflecting the use of the resource Direct costs
8ttribulablo to a slngle actlvlly are allocated directly lo Ih8t aclivily, Shared costs are apportioned
between the acllvilies they contribute tc on a reason8ble, ju81ifiable and consistent bagis.
Tanglble assets
Tangible 855ets are initially recorded al cost, and subsequently stated at cost less any
accumulated depreciation and impairment 105s68. Any tangible assets carried al revalued
amounts are recorded at the fair value at the dal¢ of revaluation 1888 any subsequent
accumulated depreGiatlon and subsequent accumulalod Impairment losses.
18

Law Centre (N.1.)
Company Limited by Guarantee
Notes to the Financial Statements fcanlinuedj
Year ended 31 March 2025
Accounting polleles (conllnuodl
Tanglble assets (con¢lnugd)
An increase in the carrying amount of an asset a5 8 result of a revaluation, is recognised in other
recognised gains and losses, unles5 il reverses a charge for irnpairment that has previously been
recognised a5 expenditure within the statement of financial aclivilies. A decrease In the carrying
amount of an asset as a resull of revaluation. is re¢ognised in other recognised 9ains and losses,
except lo which it offse15 any previous revaluation gain, in which ¢a$e the loss is shown within
other recognised gains and losses on the slatement of flnancial activities
DeprÈclatlon
Depreciation is calculated so as lo write off the cost or v8luation of an asset, less ils resldual
value, over the useful economic life of Ihal asset as follows.,
Compulor Equipment
Fixtures and fitting$
Office Equipment
250/0 Straight line
1 OQ/o slraighl line
200/0 61raighl line
Impalrment of fixed assets
A review for indicators of impairrnenl is carried out at each reporting date. wllh the recoverable
arnount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accoidingly. Prior impairments are also reviewed for
possible rever$al at each reporting date.
For the purposes of impairment l¢sting, when il is not possible to estimate the recoverable
amount of an individual asset. an estimate is made of the recoverable amount of the
Lash-generaling unil to which Ilie assel belongs. The cash-gonerating unit is the smallest
identifiable group of assets that in¢ludes the asset and generates cash inflows that largely
independent of the cash Inflow5 from other assets or groups of a55els
For imp8irmenl te$ling of goodwill. the goo¢Jwlll acquired In a business ¢omblnalion 1$, from the
acquisltion dale, allocated lo each of the ca5h-generaling units that are expected to benefit from
the synergies of tlie combination, irrespecliva ol whether other assets or liabilities of the charlty
8re assigned lo those units.
Flnancial Instruments
A financial asset or a financi81 li8bllity is recognised only whɥn the charity b8comes a party to the
¢ontra¢lLial prov15ions of the inslrumenl.
Basic financi81 Instruments are Initially recognised at the amount receivable or payable including
any related transaction ¢o$t$,
Current assets and current liabilities are subsequently measurod at the cash or ollier
consideration expecl8d lo be paid or recelved and not discounted.
Debt instruments are subs8quenlly measured al amortlsed cosl.
19

Law Centre (N.1.)
Company Limited by Guarantee
Notes to the Financial Statements (conllniicd)
Year ended 31 March 2025
AGcounting pollcles {eontlnuédJ
Financlal Instriiments (contlnuealj
Where investments in shares are publicly traded or their fair value can othemise be measured
reliably, the investment is subgequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investmenls are subsequently measured al
cost less impairment.
Other financial instruments, including derivalives, are inltially recogni8ed at fair value, unless
payment for an asget is deferred b8yond normal business terms or financed al a iale of interest
that is not a market rate, in which case thè asset is measured al the present value of the future
payments discounted al a market rale of interest fg1' a similar debt instrument.
Other financial inslruinents are subsoquenlly measured al fair valuo, wSth any Changes
recognised in the statement of financial activities, with the exception of hedgin9 instfumenls in
designated hedging relallonship.
Financial assets that are measur@d al cost or amortised cost are revi8wed for objective evidence
of impairment al the end of e8ch reporting date. If there is objective eviden¢e ol impaifment, an
impairment loss is recognised under the appropriate h&•ding in the ¥lalement of financial
aclivilie5 in whlGh Ihe initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assols are
either assessed individually or grouped on the basis of similar credit risk cheraclorislics.
Any reversals of impBirmenl 8re recognised immediately, lo the extent that the reversal does not
I'esult in a carrying 8mounl of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been re¢ognised.
Deflned Gontrlbutlon plans
Contributions to deflned contribution plans are recognised as an expense in the period in whlch
the r61aled service is provided, Prepaid contributions are reGognised as an asset to the extent
that the prepayment will lead to a reduction iii future payments or 8 cash refund.
When Gontribulions are not expected to be settled wholly within 12 months of the end of the
reportlng date in which the employees render the related service, the liability is measured on a
discounted present value basis, The unwinding of the discount is reco9nised as an exp8n5e in
the period in which il arises.
Llmlted by guarantee
Law Centre (Nl) is a private chorllable company limited by guarantee incorporated in Northern
Ireland. The registered office Is State Buildings 2 Arthur Place, 3rd Floor, Belfast, Northern
Ireland. BT14HG.
20

Law Centre (N.1.)
Company Limited by Guarantee
Notes to the Financial Statements (conlinuedj
Year ended 31 March 2025
Donatlons and1ggaGies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Donations
Donations
1,022
1,022
1,203
1,203
Charltablo aGtivities
Unreslricled
Funds
Restricted Total Funds
Funds
2025
Department for Communities
Department for the Economy
The Lègal Education Foundatlon
The Oak Foundation
The Executive Office
Comic Relief Grant
AB Charitable Trust
Justice Together
National Lottery Communlly Fund
27.028
488,840
158,280
54,981
168,350
278,302
33,335
515,868
158,260
107.044
176.005
278,302
48,325
25,000
66,S70
75.365
52,063
7,655
15,ODO
25.000
66,670
75,365
1,324.103
126,748
1.450,849
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Departineiil for Coinmunilies
Department for Ilie Economy
The Legal Education Foundation
The Oak Foundation
The Executive Office
Cornic R&lief Grant
AB Charitable Trust
Justice Together
National Lollery Community Fund
529,356
176,404
3S,872
121,508
11 5,680
529,356
176.404
36,872
121,508
115,680
73,333
73,333
1,053,153
1,053,153
21

Law Centre {N.l.)
Company Limited by Guarantee
Notes to the Financial Statements fcontlnued)
Year ended 31 March 2025
Other trading actlvltlès
Unrestrictèd
Funds
Reslrlcled Total Funds
Funds
2025
Fees from associate members
Feos frorn full members
Training fees
Legal costs received
Belfast City Council
Legal Support Project
3,643
2.281
54,340
13,758
3,643
2,281
54.340
13,758
21,347
21,347
95,369
74,022
21,347
Unreslricled
Funds
Reslricled Total Funds
Fund8
2024
Fees from associate members
Fees from full members
Training fees
Legal costs received
Belfast City Coun¢il
Legal Support Project
3,663
2.294
45,975
19,050
3.663
2,294
45,975
19,050
6,000
21,528
98,510
6,000
21,528
27.528
70,982
Investment Income
Unrestricted Total Fiinds Unrestricted Total Funds
Fltnds
2025
Funds
2024
Bank interest receivable
5,504
5,504
4.082
4.082
Other income
Unreslrlcled Total Funds Unrastricled Total Funds
Fiinds
2025
Funds
2024
Other Income
5,004
5.004
455
455
22

Law Centre (N.1.)
Company Limited by Guarantee
Notes to the Flnancial Statements fconllnuedj
Y8ar ended 31 March 2025
10. Expendlture on charitable actlvitles by fund type
Unreslricled
Funds
Restricted Total Funds
Funds
2025
Costs in furtherance of charitable activities
Support costs
128.301
5,632
133,933
1,204,360
1,332,661
5.632
1,338,293
1,204,360
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Costs in furtherance of charitable activrties
Support costs
102,932
1.017,144
4,771
1,120,076
4,771
1,124,847
102,932
1,021,915
11. Expenditure on charltable actlvltles by actlvlty type
Activities
undertaken
dire¢lly Support costs
Total funds
2025
Total fund
2024
Costs in fuithersn¢e of charitable
activilie
Governance ¢0s1s
1,332.661
1.332,861
5.632
1,120,076
4,771
1,124,847
5,632
5,632
1,332.661
1,338,293
12. Other expendlture
Unreslricled Total Funds Unre$tricted Total Funds
Funds
2025
Fund8
2024
Lo¥$ on disposal of tanoible fixed
asse15 held for ¢h8rily's own use
1.241
1,241
13. Taxatlon
The Company is 8 r8glstered charity, and as such is enlilled lo tax exemptlons on income and
profit5 in furtherance of the chsrity's prlmsry objeclfves.
14. Net Income
Net incorne 1$ Slated after chargingl{crediting)'.
2025
2024
Depreci81ion of tanglble fixed 8ssel
Loss on disposal of tangible fixed as$el8
7,1S7
1,241
10,469
23

Law Centre {N.l.)
Company Limited by Guarantee
Notes to the Financial Statements (Continu
Year ended 31 March 2025
15. Auditors remuneration
2026
2024
Fees payable for the audit of the financi81 statements
5,211
4,386
16. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2025
2024
Wages and salaries
Social securlly costs
Employer contributions lo pension plans
Other employee benefits
824,539
76,490
51,437
5,000
957,466
758,887
70,996
48,476
878,359
The average head count of employees during the year was 2512024.. 281.
No employee received employee b8nefils of more than £60,000 during the year12024- NIII.
Key Management Personnel
Key management personnel include all persons that have authority and r8sponsibilily lor
planning, directing and controlling the activities of the charity, The lolal compensation paid lo key
management personnel for services provided to the charity was £329.44712024.'£206.2901.
q7. TrLlStee remun8fatlon and expense$
The Charity trustees were not paid or received any other benefits from employment with the
Charily in Ilie year12024., £Nill. Thero was no expenses reimbursed to Trustees during the year
12024. £Nill
24

Law Centre (N.1.)
Company Limlted by Guarantee
Notes to the Flnancial Statements fconllnued)
Year ended 31 March 2025
18. Tanglble fixed assets
Computer Fixiures and
Equiprnenl
fillings
Office
Equipment
Total
Cost
At 1 April 2024
Additions
Disposols
At 31 March 2025
59.596
7,752
112,7331
54,615
50,030
4,642
(10,2911
44,381
6,595
2,139
1981)
7,753
116,221
14.533
{24,0051
106,749
Depreclatlon
At 1 April 2024
Charge for the year
Disposals
At 31 March 2025
45,847
4,343
{12.3631
37,827
43,885
2,148
{9,600}
36,433
1,641
676
1802}
1,515
91,373
7,167
122,765)
75,775
Carrying arnount
At 31 March 2025
1$,788
7,948
6,238
4,954
30,974
Al 31 March 2024
13,749
6,145
24.848
19. Debtors
2025
2024
Trade debtors
Prepayments and accrued income
Other debtors
18,594
29,528
349.880
109,564
37,913
247,854
395,331
398,002
20. Credltors: amounts falllng due wlthln one year
2025
2024
Trade creditors
Accruals and deferred incom
Soci81 security and cther taxes
Other creditors
43,611
12,282
17,589
82,142
155.624
36,484
16,696
20,066
19,004
92,250
25

Law Centre (N.1.)
Company Limited by Guarantee
Notes to the Flnancial Statements (eonilnu•d)
Year ended 31 March 2025
21. Deferred Income
2025
2024
At 1 April 2024
Amount released lo income
Amount deferred in year
At 31 March 2025
3,488
13,4881
2,490
2,490
3.595
12,5451
2,438
3,488
22, Pensions and other post rotlrement beneflts
Deflned contribution plan8
The amount recognised in income or expendlture as an expense in relation lo dafined
contribution plans was £51,43712024. £48,478).
23. Analysls of charltable fund8
Unr6Strlcted funds
At
31 March 202
At
1 April 2024
Income Expenditure
Transfers
General funds
Designated Fund
Capital assets
Designated Training
Designdled Allanli
Philanlhropie5
356,296
157,958
185,9261
83,518
511,846
52,164
54,340
{41,567}
(2301
64,707
20,737
{7,6811
113Jf,1741
13,056
429,?97
212,298
83,288
589,609
Al
31 March 202
Al
l April 2023
Income Expenditure
Transfers
General funds
Designated Fund -
Capital assets
Designaled Training
Designated A118ntic
Philanthropies
328,502
31.397
{47,243)
43,640
356,298
5,074
56,442
{5,074)
140,5531
45,325
{9,050}
52,164
30,799
{10,062}
(102,9321
20,737
420,817
76,722
34,$90
429,197
26

Law Centre {N.l.)
Cornpany Limited by Guarantee
Notes to the Financlal Statements fcoAtlnu*dJ
Year ended 31 March 2025
23. Analysis of cliarltabla funds (coili1n￿dJ
Restricted f unds
At
31 Mareh 202
At
1 April 2024
Income Expenditure
Transfers
Department for the
Economy
Slralegl¢ Litigation
Department for
Comniunilies RISP
Department for
Communities - WRSP
Queens University
Belfast
Department for
Communities - SVPR
The Legal Education
Foundation - Law &
Policy
The Oak Foundation
Community Justice Fund
The Legal Education
Foundation
8elfasl City Council
The Executive Office -
MEDF
The Executive Office
JLtslice Together
TEO Immigration
Comic Relief
National Lottery
144
54,182
158,260
(155,353)
(1,933)
(54.182)
1,118
370,781
1370.7811
118.059
{118,0591
7,817
21,347
{19,2191
15,3Q31
4,842
11.974
21,447
111.9741
(8,225)
168,350
196.6551
84,917
11,602
12,073
64,981
157,755)
{1181
8,828
11,955
53,65G
224,646
86,670
153,726)
1223,8661
180,762)
1701
650
49,254
11301
{1301
63,476
33.335
75,365
18,159)
119,9071
1,345,450 11,204,360)
11,411)
23,785
55,458
182.715
183,2881
240,517
At
31 March 202
At
1 April 2023
Income Expendlture
Transfers
D&partmenl for the
Ecoiiomy
Str2tegic Litigation
Department for
Communitiés- RISP
Departnient for
Communllie$ - WRSP
Queens University
Bolfast
Department for
Communities - SVPR
162
54,182
176,404
1174,7921
11.63CI
144
54,182
373,084
(370,8571
{2,2271
127,545
1127,5261
1191
21,528
17.5171
16,1941
7,817
168
28,727
128,7271
11681
27

Law Centre (N.1.)
Company Limited by Guarantee
Notes to the Financial Statements {continuedJ
Year ended 31 March 2025
23. Analysis of Gharitable funds {contlnuodJ
The Legal Eduralion
Foundation Law &
Policy
The Oak Foundation
Community Justice Fund
The Legal Education
Foundation
Bellasl City Council
The Executive Office -
MEDF
The Executive Office
Justice Together
TEO Immigration
Comic Relief
National Lottery
11,974
27,575
1,103
11,974
21.447
121,508
1123,6461
11,103)
(3,990)
5.401
7,843
36,872
6,000
129,8681
11,770)
(8Q31
11,602
12.073
40,552
60,000
73,333
15,128
140,867)
152.289)
151,3581
111,795)
115
{8,3041
18,0371
13,3331
593
49,538
63,476
158,539
1.080.681 (1,021,915)
134,590)
182,715
Law Centre Nl are in partnership wllh The British Red Cross for the delivery of Immigration
Advice Services in Northern Irelaiid, funded by The Executive Office. I ncomo for this Project was
£224k, of which £62k re1318s to Red Cross. Transfers between Reslricled and Unrestricted
Fund5 represent management charges reallocated from Restricted Funds to Unreslricled Funds,
together with the proportionate share of overhead and administrativ8 costs incurred in delivering
activities funded by restricted inGome,
24. Analysls of net assets between funds
Unroslrlcled
Fund5
Reslrieled Total Funds
Funds
2025
Tangible fixed a89013
Current assets
Creditors les¥ than l year
Net assets
30,974
571,448
175,334)
527,088
30,974
954.776
{155,S241
830,126
383,328
(80,290)
303,038
Unreslrlcted
Funds
Restricted Total Fund$
Funds
2024
Tangible fixed assets
Current assets
Creditor5 less tli8n 1 year
Net assets
24,848
483,271
178.9221
429,197
24,848
675,314
192,2501
611,912
196,043
113,328)
182,715
28

Law Centre (N.1.)
Company Limited by Guarantee
Notes to the Financial Stat8ments fconlinued)
Year ended 31 March 2025
25. Analysis of changgs in net debt
At
Al 1 Apr 2024 Cash flows 31 Mar 2025
Cash al bank and in hand
283,983
272,791
558,774
26. Contingencies
A contingent liability exi51s lo repay grants and Trust monies received should certain conditions
not be fulfilled by the charity In the opinion of the Trustees, the terms of the Lett¢rs of Offers
have been, or will be, complied with and no liabllily is expected.
27. Ethlcal standards
In common wllh many other businesses af our size and nalLtre we use our auditors lo prepare
and submit returns to tho lax authorities and as51St with the prepaialion of the financial
slalemenls.
29