Company rtgistration numbèr SC217688 Iseotlandl Charity rngistration numbèr SC032226 Iseotlandl DUNDEE NORTH LAW CENTRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
DUNDEE NORTH LAW CENTRE LEGALAND ADMINISTRATIVE INFORMATION Trust•os M Stewart D Miller G Bruce H Davmlson Kwya E Bair K McKaig A Pegb&Otemdu (Appointed 24 July 20251 IAptx)int8d 24 July 20251 (Appointed 1 April 20261 (Apwinted 1 April 20261 Prlnclpal solleltor Kenneth Marshall S•cretary Thomtons Law LLP Charlty number Iscollandl SC032226 Company numbgr SC217688 R•gl8t•r•d offlc• 163 brt Strset Dundee D046PX Ind•ndent •xamln•r Findlays Audit Limited 11 Dudhope Terrace Dundee D03 6TS Bank•r8 Royal Bank of Scotland 3 Hh Street Dundee D01 9LY
DUNDEE NORTH LAW CENTRE CONTENTS Page Trustees, report Independent examinels report Stat8ment ol financial activities 10- 11 Balance sheet 12-13 Notes to the financial statements 14-24
DUNDEE NORTH LAW CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2026 The trustees present their annual report and financial slatements for the year ended 31 March 2026. The financial slatements have been prepa in accordan with the accnting policjes set out in note 1 to the financial ststements and comply with the charitys artides of associab'on. the Charities and Trustee Investment Iscotlandl Aot 2005. the Charities Ac(x)unts IS¢oUandl Regulations 2(X)6 las amended) and 'A¢utIng and Reporting by Chariti95'. Staterngnt of Recomrngnd8d Pracbce applicable to charities preparing thgir accounts in accordanc8 Wlth th8 Finanaal Reporting Standard applicable in the UK and R8public of Ir81and IFRS 1021" leffective 1 January 20191. Oblectlves and actlvbtlos Prlnclpal actlvlty The principal activty of the tharity is the provisKin of free legal advice within areas of k)overty in the City Of Dundee. Alm¥ and oblectlvg$ To r6li&v6 povarty by thè provision ol frèe gaI advice. assislance and feprèsenlations to indivKJuals living in community groups and voluntary organisations opefats.ng In areas of Dundee currently known as Community Regeneration afeas. all as desi9naled Irom time lo time by lunders. the Scottish Govemment, Local Government or other indicalors and such other aceas as th& CA)mpany from ts'me to ts'me fe81s will benefit trom receiving free legal advice.. and To advance ¢he educa1 of the public generally by undertaking seminars. classes and talks on relevant legal topics and issues lo local schools, communty groups and others and by prinling, publishing and distributing le8flet5 and b(x)klets conlaining leg81 inlorm8tion and advice for the benefit ol indivKIu81s, ¢ommunily groups, voluntary organisations and othws Ilving inlor owrating In the $8itJ ar¥as. Our mlsslon Is to allèvlatè 8conomic and s31 hardship for thè peopl& of Oundeè by provldlng fr&8 advicè and representation. To achieve this, Dundee Law Centre will pursue the following strategic objects'ves.. Be a trusted "go to" organisation for free legal representstion on housitYJ, debt and Social Securty matters lo people in Dundee suffering economic and swal hardship Build and strengthen relalionships based on injsl and mutual understanding Increase Ihe sustainability of the charily by investing in capaty and expertise in accessing a wider range of trusts, grants and donors to enhance wr impacl Grow our profile locally and use our experience to highlight issues of concem to those rnaking decisions about the law, policy and practi thal negalively impacts on dients Strength8n the org8ni881ion by having a more diverse board, incjuding incre85ing the voice of the Ioc81 community ar sarvieè usats. and attraLI thè vsry best taknt to our Board, staff t88m and volunteèr b8Sa
DUNDEE NORTH LAW CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Achlevements and perfomianc• Background and Legal Update The work of the Law Centre is unique as it prowdÈs rèpr8S8ntation in th8 fields of housing, d8bt. and stitial s8curity law and no other organisatson offers repr8sentation across these conn8Ct8d areas of law. A malor leglslative refomi in the past 12 months vA)ich affeds the work of Dundee Law Centre Is the Houslng Iscotlandl Act 2025. Most of the Act is not yet in force but wll. in the coming year. alter the law in relation to.. Compensation for wrongful temiinat•Jn ol a wivate sector tenancy- Reduce the qualifying period of SIdencY lor succession. on the dealh of the tenant, in a private sector tenancy. to only six months.. Remove the risk that tenants wtho chalbnge renl increase notic Mh¢ find that they pay an even higher rent than the landlord is proposing., Make 1¢ much easier for ajoint tenant to terninate a private re5Yential tenancy.. A right to keep pets. We don't envisage the rent control wovision$ of Ihe 2025 Act having an impact on Dundee because the rents are ot sufficiently high. The Act 8180 has COnQUenC$S ftr hoMeln Ca where it imwJs&s on 10¢81 authorits'es and other public bodlas '. Stronger homalèssnass prevéntion duties". Duties to Intorveno eadlèr whèr6 homèlessness Is Ihreatened.. New dutiès around domestic abus& and nt arrears prevention. Ongoing pressufa on t•mporary accommodation and homèlessness systems We are seeing.. • worsening shortages of suitable accommodation increased use of unsuitable temporary accomnwjdation • more complex Article 8 proportionality and equality issues grealer delays in homeless deash?TrmakiThJ Cost ol living and consumer debt litigalion remain high. We are seeing increased use ofordinary cause and simple wocedure debt actions. There is ongoing irnportance in.. Consumer CreditAcl delerKes lime order applications prescription arguments pr¢Y*dural Ilefects in service and (ilation affordability 8ssessm8nts
DUNDEE NORTH LAW CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Courts and tribunals There are still long delays in the Housing and Social Security appeals system in relation to the So)Nish Courts and Tribunals- cver a year lo bring cases lo tribunal from the date thal proceedings are iniliated. Social Security Benefits The two-child lirnit on Universal Credrt daims has been abolished. The maximum rent that can be paid in private sector lenancies. for Ih05e reliant on Universal Credit to pay rent, has been frozen lagainl. The extra amount of Universal Credit awarded to those who are seriously di58bled and unable to work has been cul in half from £429.80 per m<)nth to £217.60 Kr monlh. Pramls8 Thè Law C8nlr8 raloe81 to its currènt officès 8t 163 Ajbèrt Streét, Cmjndèè DD4 6PX in July 2021. Thè offieès 81 Albert Street are ideally located in the heart ol Oundee on a busy thoroughfare which is accessible to both staff and clients. There is also exlIent access lo public transwt on lh& doorslep ol the Centre. A 3-y&ar lease is in place giving security of cost and tenure unbl 31 December 2027. Natlonal Standards The first stage of the Scotts'sh National Slandards lor Inlomiation and Advice Projects ISNSIAPI ccmpliance audit of Dundee Law Centre was undertaken bets¥een August and Othr 2024. The ouicome of the review wa8 that we were compliant in both Housing and Wemare Benefits work. The Second stage ol the review in the accredilalion pr¢)ces8 irbduded a selka8ses5menl completed by 8tsff in September followed by a full audit by SNSIAP in October 2025. We w&re delighted to be advised in Dernber 2025 that Dunde8 Law C8nlrè was accr8dil8d to providè advicè and infomation in rèspèct of Typè 118nd 111. Housing, W8lfar8 8en8fil and Monèy Dèbt until 19 Dac8mb8r 2028. The National Standards audit Is thorough. and slaff d8serv& recognition for achieving full accreditatlon. This accreditation will also provide assurance to our partners, other regulatory bodies and funders on the robustness of our working practices and governance arrangements. Fundlng Overvlew During 2025-26 we were successful in being awarded the following grants.. Northwood Trusl £25,000 per annum lor 3 years AB Charitsble Trust £25,000 per annvm for 3 years The Robertson Trust £40,000 per annum for 3 years In addition, we received somtr smaller ontr-off gr8nts tolalling £14,fxK). giving an overall in¢orng from grants of 2104,000 for th8 year. We have also submitted grant fijnding applTcations to a number of othér lundèrs induding NHS Taysidè Charitabla Foundats"on, the Actsss to Justictr Foundation and Garfield Weston. In addition, a funding tracker is in place to assist in idents'fying new funding opp)rtunitses as Ihey arise. The Board is confident that additional grant funding will be sec#j for 202&27 onwards. Legal Aid income is now a core element of funding for the Law Centre and. whilst income dipped slighuy in 2024-25 due lo a reduction in the number of solicilors employed. this increased lo £140.000 during 202&26. Dundee Partnership grant for the year was maintained at previous year's level of £150.304.
DUNDEE NORTH LAW CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Caseload Perfom)anc• During the year, Dundee Law Centre suppcwted 899 dients, addressing a wide variety of issues across the following range of cases.. New c898S OP8n8d during the fin8nixal year of 2>26 741 Cases still ongoing from the financial year o12&26 207 Files closed during the year 25-26 720 Oebt Cases open8d in financial year 2&26 65 Debt Cases dosed in Ihe financial year 2&26 69 Benefit Cases opened in the financial year 25-26 291 8en8lit casès dosèd in the financial year 2>26 276 Housing cases op8ned in financial year 25-26 311 Housing cases closed in the finaniial year 2&26 PIPIADPIPC cases opened in finanual year 2&26 134 PIPIADPIPC cases dosed in financial year 2&26 129 Univèrsal Credit issues Onad In thè financial yèar 2>28 145 Universal Credit issues closed in the financial year 2&26 129 Eviction C8$es won in financial year 2&26 Eviction Cases lo$¢ in finan¢i81 year 2&26 Totsl client gains in finan¢i81 year 2&26 115 41 £489,040
DUNDEE NORTH LAW CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 These cases include council lax debl, debt. credit cards. and k>ans. These cases include any benefit advice from PIP. pension uedit. UC {Universal Credit). DHP. ESA, DLA, ADP, and benefit checks. These cases indude 811 cases in relation to ewctions from I1ndee City Councl, Swal Landlords, or Private rented properties. These Ca 8r8 anything related to Disability Living loW8n¢0. Thèsé Ca$ arè anything wl8téd to UC sh as vc IIMB. Appli<gtion$, Rg¢on$ideralions. Reviews, overpayments, and appeals against d¢¢isions. Total client gains arè gains cllants haw roc8fvgd duè lo benéfits being wrong and racAin9 back4atgd money or appeals against decisions ol applications to ihèn be proven to b8 granted. IPIP, ESA, UC, OLA. Ponsion Credit, ADP. Carers lOwanCe and Council Tax). It is estimated that the rehousing cost for Dunde8 City Councl under iheir homelessness duty of care would amount to £2,358,815 rf these households had rt been able to retsin their propety. Fln4n¢l41 rgvlew The results lor the year a set out in the statement of financial aclivtlies and incorporate the income from DNLC LLP,. a lirni set up to undertake the legal work lor Dundee North Law Centre. One of the main sources of income is the annual grani Irom ihe Dundee Partnership. In the financial year 2025126 thi5 wa5 maintsined at £150,304. Ihe Same a5 2024125. As 8t 31s¢ March 2026, the charity held total reser¥es 01 £148.04012025- £149.6151 of which £nil12025- £nill were reslricted and could only be used to fvnd the proj'ects for which Ihey were received. Total unrestricted re5erwe5 of £148,04012025- £149,615) We held, of whith £nil12025- £nill werg designaieil ft)r $pecifi¢ purpo$tr& Going conc&m The Trustees have no concerns about Dundee North Law Cenlre continuir4J as a goiThJ concern. Reserves policy The Trustees a Iwking to establish a policy lo maintain unreslricted funds. which are the free reserves of the company, at a level of at least approximately three months UnStriCted expenditu. Based on this year's unrestricted expenditure, £54.242 would be the amounl required cDmpared to ihe currenl free r85erv85 of £145,142. Inv85tm611t policy The board of directors has Conside the most appropriate policy for investing funds and has found that the operation of a high interest deposit account. meeis their requirernenis to generate inme. whilst alowing sufficient flexibility for effective Gqsh flow management. The interest eamed in the year has increased during Ihe year due to the recent increas8 in bank interest lates fdlowing a kry perb(xl of low Intwest rat85.
DUNDEE NORTH LAW CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Majorrisks Risk management The Trust88s have determined that financial sustainabilty is th8 prirn8ry risk faring the charity. A k8y 818tn8nt is th8 stsurcing of other inc0rn8 Out with the 18gal aid work. Attention has also been IJsed on non-financial risks. These risks are managed by ensuring the Scottish Natlonal Standards are achieved, having robust policies and procedures in place. and regular awareness training for staff working in these operational areas. A full health & safety risk assessm8nt was undertaken for the new officEs at 163 Ajbert Street in conjunction with Fairweather Consulting who provided us with risk managemenl support during 2021. This has been updated to tske on board the extension of our offices into Ihe upper Iloor. Following 8n extensive review of the current sysiems and layout of the twilding in August 2023, the Finance & Operations M8na9er updated the Fire Risk assessments to reflecl the CYent txjsition of the building 18youI and systÈms. This has resulted In new manual eVaallOn plans being drawn up arKI rolled out to all teams. Extra signage and upgrading to lights atc. havè instsll•d in conjunction wlh èmbèdding thè nèwly devised evacuation plans. An independent review of the Risk Assessmenls and plans was undertaken by the Risk Officer of Dun¢*e Chy Council and recommendations received were approved lor implementation. The Board has also appointed a recently retired health & safety professional on a voluntary basis to work vthh the board and staff to review our current health & safety and risk management plan5 and poliries with a view to updating our poliries and prOdureS lo ensure thal these meet all statutory and recommended best practice. DSE asse5sment5 have been conducted for 811 staff to en$ure 811 workspaces are up lo stsndard. Risk assessment$ are bein9 updated GU9tlY lo en$ure 811 $af&ty m&a$urg$ ar$ up to data for all $laff and di¥nts. Plans for future rIodS Stratogy Whilst Ihe airns and objectives of the company remain the same as in previous years, a new draft strategy was 8pproved by th8 8oard on 24 Fèbruary 2026. A f8cilitÈted s18lf $Sion is bèing 8rr8ngÈd tts lurth8r dev81op our strategic targ&t$. Thè Board, along with th8 staff, am k8an to raisè th• profile ol Dundèè Law C8ntrè within thè city so th8t thèrè is greater aWanesS of ¢h& seNices that Ihe Centre provides. The Board cOgniseS that our website and social media presence requires to be refreshed so Ihal il is dear fv)w we can help dients and how to access support. We have aladY established good laonshIpS in the community with our slralegic partners which includes cross. referring clients behyeen agencies in order that Ihey receive the appropriate speaalisl advice lo suit their needs. Further work will be undertaken to Strengthen this and promote the Cenlre throvgh case studies and testimonials. By securing grants in the past three years. we a developing lationShipS wilh funders and will keep promoting the Law Centre'5 achievements ¢0 attract new and ongoing ftjnding for ts irnpotsnt wo. In March 2026 Dundee City Council confirmed that our Dundee P8rtnership Grant would rem8in 8t £150,304 for 202&26. We are extMelY grateful to the City C<)uncil for their ongoing finanual supptsrt tr) help cover thè costs of the legal work we undertake on behalf of our clients. The Principal Solicitors continue to keep a close eye on the legislats.on landscape. The Scottish Courts and HM Courts and Tribunal servi are adaptsng and there has been o)nsi¢Jerable investment in technology to enable new ways ol working in the future. The inveslment in new technology and the modemisation ol working praCtIS has enabled the Law Centre to successfully navigaie these changes. During 2025 the Board undertook a recruilment Campaign to recwii new directors and enhance the skills and expertise within the Board. As a resuli of this, we successfully 8pw)inled three new Board directors in JulylAugust 2025 and a further two In April 2026. One director Stepped down at the end of April 2026 with 8llOther stepping down in May 2026, results.ng in a totsl of eh1 directr)rs which gives Board an excellent iÈnge tsf skills and experience to draw on.
DUNDEE NORTH LAW CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Structure, govemance and management Dundee North Law Centre is a Company limited by guarantee arKI a registered charity gtsvemed by its Memorandum and Articles of Association. The trustees, who a also the directors lor Ihe purpose of company law, and who seryed during the year and up to the date of signature ol the financial statements were. M Stewart D Miller J Rose-Hamllton G Bruce H Davidson K Wyatt L Conchar E B8ln85 K McKaig A Pegba-Ot$molu IResigned 30 Awil 20261 IAppoinled 24 July 20251 IApFM)inled 4 Augusl 2025 and resigned 11 May 20261 IAppointed 24 July 20251 IApp)inled 1 April 20261 IAppoinleil 1 April 20261 Recrullment and 8ppoinlm8nt of tmst8es Only persons who are appointed a5 mernbers can become a Trustee and there are currendy 8 member512025 - 61, each of whom agrees lo conlribute one pound in the event of the (x)mpany winding up. The 8ppointmenl ol new Trustees is govemed by the Memorandum and Articles olAsso¢iation as lar as election is coneèmed. Nèw Trustess arè appointed on an ad hoc basis as and wh8n réquir•d. So fai as possibl• Truslè8s ara rècruitèd to rèprasènt a broad range of skills an¢J experience to support Ihe govemance and management of the Law Centre. Deasion making process is by one person, one vote. Organisalional structur8 The Cenlrè is run by a Board of Trustees. This Board meets on a regular basis, for a minimum of six times a year, to review the Centre's operations and lomiulale policy. Day to day management is delegated to the Prinapal Solicitors and the Finance & Operations Manager. There is also a serwce level agreement in place which sets OLrt the respective roles ol managernen¢ and Ihe Board. The operation and managernenl of Ihe Centre is specified in the Articles of Association. There are no restrictions other ¢han those normally asswated with a company limiled by guarantee. Stsffing There have been very few staff ¢hange5 during 2025126 which reflects a (xjmpelenl and stable workforce. The current Staff wmplement is 11 which indudes fin8rbce, legal. case management, subrnis519ns and receptiori staff 81ong with 8 part timè cl88ngr. The management of the Law Centre is made up of the joint Piincipal Solicitors, Kennèth Marshall and Rebècea Falconer along with Jade Duffy, the Finance & Operations Manager. Our trainee soliator, Robert Gibson is due lo fully qualify in September 2026. I woukl like to thank all staff lor their valued contribution to the of the Liw Cent.
DUNDEE NORTH LAW CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Induclion and training ol truslees The Truste85 have consid8r8d a policy on TnJst88 induction and training prior to new Tru5t8es being appoirited. An induction pack which includes the MemorÈndum and Articles of Associats"on for the Charity, thè LLP Agreement, copy ol the previtsus year's financial statements, annual report, minutes of Trustee board meetings along with a briefing paper for new Trustees was wovided to rent Trustees prr to their first Board meeting. An induction session with senior staff and the Board chair also took place. Arrangements are being made to host a refresher trainiThJ session on governa and charity law for all Trustees during the coming weeks. I would close by thanking the truslees for their valued svppjrt and o)ntribubon during the course of the last financial ye8r. The trustees, report was approved by the Board of Truslees. Slew IJLJn 30. 2026 12.33.22 GMT+l1 M Stèwart Trustee 30 June 2026
DUNDEE NORTH LAW CENTRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DUNDEE NORTH LAW CENTRE I report on the finanaal statements of the charity for the year ended 31 March 2026, which are set out on pages 10t024. Respective responsibilities of trustees and examiner The charity's trustees, who are also the directors ol Dundee North Law Centre for the purposes of company law, are sponsible for the preparation of the financial ststements in accordance wth the tems of the Charities and Trustee Investments (Scollandl Act 2005 and the Charitses AccntS Iscouandl Regulations 2006. The trustees consider that the audit requirement of Regulation 1011llal to Icl of the 2006 Accounts Regulations d)es not apply. It is my responsibility to examine the financial slatements as require(l under section 4411 Ilcl of the Act and to St8t8 wheth8r particular matters have rx)m8 to my attention. Bas1• of independgnt •xamlner'• •tatem?nt My examination Is carried out in accordance with Regulalion 11 of the Charities Accounts (Scollandl Regulations 2006. An exarnination includes a review of the accounting records kepl by the charity and a cornparison ol the financial staternents presented with those cOrdS. It also includes consideration of any unusual items or disclosures in the financial statements. and seeking explanations from the trustees conceming any such matters. The procedures undertaken do nol provide all the evidence that woukl be required in an audit and consequently I do not expre58 8n 8udil ownion on Ihe view given by Ihe finan¢i81 statements. lnd•nd*nt oxamln•rf• 8tat•mènt In connection with my examination. no matler ha5 come lo my altenlion.. lal which gives me reasonable cause to believe that in any matenal respecl the requ1ments.. to keep accounting records in accordance wth section 44111 la) of the 2005 Acl and Regulakn'on 4 cl the 2006 Awounts Regulaiions. ar lill to prepare financial statements which accord wlh the accnunbng records and comply wth Regulation 8 01 the 2006 Acc4Junts Regulations., havè not baèn met or Ibl to which. in my opinion. attention 8hould be drawm in uder to enable a proper understanding ol t financial statement5 lo be reached. Le$ley Compb¢ll C.A. Independent Examlner Findlays Audit Limited 11 Dudhopè Terracè Dundee DD3 6TS Daled.. 30 June 2026
DUNDEE NORTH LAW CENTRE STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITUREACCOUNT) FOR THE YEAR ENDED 31 MARCH 2026 Current financial year UnstrIcted funds 202fj Restricted funds 2026 Totsl Total 2026 2025 Notes Income from: Donations and legacies Charitable actiwties Investments 104.065 137,945 104.065 288.249 908 150,900 248,705 1,382 150.304 Total Income 242.918 150.304 393.222 400,987 Exp8ndlture on.. Charitsble activities 216.969 177.828 394.797 404,049 Total •xpendltur• 216.969 177.828 394.797 404,049 Net Incomell•xpendltur?I 25.949 127.5241 11,5751 13,0621 Tran3fer8 between lunds 127,5241 27.524 N•t mov¢m¥nt In fund• 11,575 11.5751 13,0621 R•eoneiliation of funds.. Fund balances at 1 April 2025 149.615 149,615 152,677 Fund balanty al 31 March 2026 148,040 148,040 149,615 The statement of financial activities includes all gains and h)sses recognised in Ihe year. All income and expenditure derive from continuing activilies. The notes on pages 14 to 24 foryn part of these financial slatements. 10
DUNDEE NORTH LAW CENTRE STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED (INCLUDING INCOME AND EXPENDITUREACCOUNT) FOR THE YEAR ENDED 31 MARCH 2026 Prlor finan¢lal year Unrestricted funds 2025 Restricted funds 2025 Total 2025 Notes Income from: Donations and legacies Charitable actiwts.es Investments 75.500 98.401 1.382 75.400 150.304 150,900 248,705 1,382 Total Income 175.283 225.704 400,987 Exp8ndlture on.. Charitsble activities 118.721 285.328 404,049 Total •xpendltur• 118.721 285.328 404,049 Net Incomell•xpendltur?I 56.562 159.6241 13,0621 Tran3fer8 between lunds 139.9791 39.979 N•t mov¢m¥nt In fund• 16.583 119.6451 13,0621 R•eoneiliation of funds.. Fund balances at 1 April 2024 133.032 19,645 152,677 Fund balanty al 31 March 2025 149.615 149,615 11
DUNDEE NORTH LAW CENTRE BALANCE SHEET ASAT 31 MARCH 2026 2026 202S Notes Flx•d assèts Tangible assets 12 2.898 1,230 Current as$ots Debtors Cash at bank and in h8nd 13 82.969 89,979 51.404 121.184 172,948 172.588 Cr•dltors: amount8 falllng du• wlthln on• year T8x81ion and 50ci815ecurity Other creditors 9,907 17.899 6.045 18.158 27.8 24.203 Net curr•nt ass•ls 145.142 148,385 Total assets l•ss current Ilabilitl 148.040 149,615 Net ?880ts 148,040 149,615 Th• fund8 of th• eharlty Unrestricted fund3 148.040 149,615 148.040 149,615 The notes on pages 14 to 24 foryn part of these financial stalemenis.
DUNDEE NORTH LAW CENTRE BALANCE SHEET (CONTINUED) ASAT 31 MARCH 2026 The company is entitled to the exemption fr(*n Ihè audit requirèment Ix)ntsined in sèetion 477 of thè Companies Act 2006, for the year ended 31 March 2026. The directors acknovledge their responsibAities for complying wlh the requirements of the Companies Act 2006 with respect to accounting recnrds and the preparalion ol financial statements. The members have not required the company lo obtain an audit of its ffinancial stalements for the year in question in accord8nce with sects'on 476. These fin8nci815tatements have been prep8rgd in 8c¢ord8n(x wth the provi$ion$ applicablg lo companies subject lo th$ small companlg$ regim$. The Ilnancial statements werè approved by thè Irusi88s on 30 June 2026 lJun 30. 202u 12 33 22 GKIT+11 M Stewart Trust•8 Company registration number SC217688 ISo)Iland} 13
DUNDEE NORTH LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Accountlng pollcles Charity information Dundee North Law Cenlre is a pnvate chanlable company limited by guarantee incorwrated In ScotL4nd. The registered office is 163 Abert Street, Dundee, D046PX. 1.1 Basls of preparatlon The financial Statemènts havè n prar in a(£ordance with the charitys artic of association, thè Charities and Trustee Investment Iscotlandl Act 2005. the Charities Accounts Iscodandl Regulations 2006 las amended), FRS 102 "The Financial Repo.n9 Stsndard applicable in the UK and Republic of Ireland I'FRS 1021 and the Charities SORP "Accounting and Reporting by Charities.. Slalement ol Recommended Practice applicable to charities pparing Iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" leffectlV8 1 January 20191. The charity is a PutAic Benefit Entity as defined by FRS 102. Th$ Charity has tsk$n adVants of th& provisions in lh$ SORP lor ¢hariti&s not to pr$par¢ a Statwn$nt of Cash Flows. The financial slalemanls are prepared in sterfing. which is the functional currency of the charity. Monetary arnounls in these financial statements are rounded lo the nearest £. The financial statements have been prepared under the hislorical cost convenlion. The principal accounts'ng policies adopted are set ov¢ below. 1.2 Golng COnM At the lime of approving the financial statements. Ihe trustees have a reasonab expec¢ation that the charity has adequate resources to continue in operalional existence lor Ihe foreseeable lulure. Thus the trwtees continue to adopt Ihe going concern basis ol accounting in preparing the financial slalernents. 1.3 Charltabl• funds Unreslncted lund$ are available lor us& at Ihe dI$¢"0Th of Ihe Iru$lees in fvrther8n¢s of Ihgir Charitsblg obl6etiv&s. Designated Funds comprise funds have been set aside 8t the di5crelion of the Trustees for stEcific purposes. the purposes and uses ol the desi9naled lurKJs are set out in the notes to the fin8nGial 5tstements. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purpose5 and use5 01 the reslricted fund5 are sel oul in Ihe noles to the financial staternents. Endowrnenl funds are subjecl to specific condibons by donors that the capital musl be maintained by the charity. 1.4 Incomè Incorne is rec(unis811 wh8n the iartty is legally erbtiueil to after any perforrnan¢e wnditigns havg been rnet, the arnounts rAn b8 m88sured r8liatAy. arKI rt is probabl8 Ihat in(x)mè wll b8 receiv. Cash donations a recognised on r1p1. Other don8$ a rew9nised once the charity has been notffied of the donation, unless perft)rmance Ixjnditions require d8f8rral of the amount. Income tax recoverable in relation to donations received under Gtft Aid or deeds of covenanl is recognised at the titne of the donation. Legacies are re<x)gnised on Tlp1 or olherwise il the (arity has been notified of an irnpending distribution. the arnount is known, and receipt is expected. If the arTKwnt is not kn¢)wn. Ihe legacy 15 treated as 8 contingent asset. 14-
DUNDEE NORTH LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Accounting policles (Continue(11 Grants Induding goverrbrnent grants ar8 indud8d in the Statement of Finanual Activities on a r8c8ivab18 basis. The balance ol income received for speafic purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. 1.5 Expenditure Expenditure is recognised once there is a W or construclive obligation io transfer econornic benefit to a third paty, it is probable that a transfer of economic benefits will be required in settlement, and the arnount of the obligation c8n be measured rgliably. Expenditure is classified by activity. The costs of each activlty are made up of the total of dlr&t costs and shared costs, induding SUPPOrt costs involve(J in undertaking each activity. Direct costs attribUlae to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable lo a single activity are apporboned befften those acb'vits on a basis consistent with the use of resources. Cenlral stsff costs are alhxated on the basis of time spent. and depreciation charges are 8lloc8ted on the porlion of Ihe asset's use. 1.6 Tanglbl• flx•d assets Tangiblé Iix8d assets arè initially measure(1 al (xJ$t arK1 subsgquontly mgaSud 81 ¢osl or valuation, nel of depreciation and any impaim)ènt losw. Depreciation 13 rewgni5ed 80 a5 to write off the cost or valuabon of assets le55 their residu81 values over their us•lul lives on the folbwing bas&s'. Fixtures and fillings 3 years an¢J 5 years straight lin8 The gain or loss arising on th8 dlsposal of an asset is d•t8miined as the difference b&twe8n the sale proceeds and the carrying value ol the asset, and is reccJnised in the siatement of financial activrties. 1.7 Impalrm•nt of flx•(l assèts At each reporting end dale. the charily reviews Ihe carying amounts of its tangible assets to determine whether there is any indiralion Ihal Ihose 8ssels have suffered 8n impairment 10s5. 118ny such indtiOn exists, the r&verable amunt of Ihe asset is ¥Slimat in order to (Jtr¢emin& the ex¢trnt of ¢hg imp8irmenl loss Irf any). 1.8 Cash and ¢ash equl¥alent$ Cash and cash equivalents indude cash in hand, depots held at call with banks, other short-t&mi liquid investrnenls with original maturilies ol three months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in curren( lsabilities. 1.9 Financial instrurnents The charity has elected to apply the provisions of Seclion 11 'Basic Finanaal Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 lo all ol its financAal instruments. Financial instruments are rw))gnised in Ihe chariws balance Sheet when ihe charity become5 party to the contrachjal provisions of th8 instnJm8nt. Financial assets and liabilities a offsel, wth the net amounts presented in the financial ststements, when the is a legally enforceable right to set off the recognised amounts and there is an intents'on to settle on a net basis or to alIse the asset and settle the liability simuttaneousty. 15
DUNDEE NORTH LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Accounting policles (Continue(11 Basic financial assets Basic financial assets. which indude debtors and cash and bank balances. are initially measured at transaction price incjuding transaction costs and are subseqvenuy carried at 8mortised cost Using the effective interest method unless th8 8rr8ngement (x)nsb'tut85 8 financing transaction, where the transaction is measured at the presènt value ol the future receipts disctsunied at a market rate of interesl. Finantsal asseis classified as receivable within one year are not amortise(l. Baslc Iln•nel•l Ilabllllles 88sic financial liabilities, Including Ixeditors and bank loans are inrbally rewgni58d at transaction pric8 unless the arrangernént constitutes a financing transaclion, where the dèbt instrumènt is measurèd at th psent value ol the futurè payments discountèd at a markel ratè of interest. Financial liabilities classified as payable within one year arè not amortised. Debt instruments are subsequentty caThied at anN)rbsed cost, using the effective interest rate method. Trade creditors 8re obligation5 to pay f(x gocxys or services th8t have been acquid in the ordin8ry cour58 of 0ratIONS from suppliers. Amounts payable are Classified 8$ ¢urrenl liabilities il payment is due within one y88r or less. 11 not, thèy arè presènted as non-current liabilities. Tradè creditors arè recognisèd initially al transaction price 8nd subsequentty measured al amorbsed cost un9 the eflethve Intefesl method. D•rncognltlon of Ilnanclal Il•bllhl•s Financial li8bililies are derecognised whon th• ¢harity'$ w)tra¢lual otyigations expir• or aro di$¢h8rged or C8neèllad. 1.10 Employ•• b•n•flt8 The cost of any unused holiday entiuemtrnt 1$ re¢(*3ni8ed in the period in vthich Ihe employee's seryices are received. Tarmination benofits are racognised IMmlatlY as an eXnSe whèn tha charity Is damonstrably commlttad to terminate the employment ol an employee or to provide teminatson benefits. 1.11 Retlrement benefits P8yrn8nts to definad contribution rètir8m•nt bènèfit schamès 8r8 chargad as 8n èxp6ns8 as thay 1811 dua. 1.12 L•a8•3 Rentals payable under operaling leases. includiThJ any lease incenty'ves recerved. are tharged as an expense on 8 Stroight line basis over tho term of the relevant l¢as¢. 16
DUNDEE NORTH LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Crltlcal accountlng estlmates and judgements In the applicat)n of the charity's acLounting policAes. the Injstees are required to make judgements. estimates and assumptions about the carrying anx)unt of assets and liabilib'es that are not readily apparent frorn other sources. The estimat85 and associated 8ssumpb.ons are based on historical experience and other factor5 that are considgrgd to be relevant. Adual results may differ from these estimates. The estimates and undedying assumpts.ons a reviewed on an ongoing basis. Revisions to accounting eslimales are recognised in Ihe period in which the eslimate is revised where the revision affects cnly that period. or in the period of the revision and future periods where the revision affects bcth current and future pefiods. Critical judggments D•pro¢l•tlon Tangible fixed assets are depreciated over a period to reflect their estimated useful lives. The applicability of the assumed lives is reviewed annually, laking into account factors suth as physical o)ndition, rnaintenance and ob501escence. Fixed 8ssÈts ar$ also 8$sesseil a$ to whether there a indi¢tors ol impaiment. This as$es$ment invdves Considèration of the è¢onomlc viabillty ol thg purposè lor whth a$sot 1$ usell. Valuatlon of work In progr•ss Included within the ch8nly's income is an eslimale of MleS receivable from the slI1$h Leg81 Board in lation to ongoing ¢asgs at thg year en¢J. Thg gstsmatg is bas¢<l on WO ¢ompl¥l¥d lo datg ¢n ¥aeh ¢as$. Ineom• from donatlon• and lègac8 Unrestrtcted Restrlcted fund$ fvnd$ 2026 2026 Tolal Unrestrlcted Rfrstrlcted fund$ fund$ 2025 2025 Total 2026 2025 Donations and gifts Grants 65 104.rA)o 65 1,000 74.500 1,000 149,900 104.0 75.400 104,065 104,065 75,500 75,400 150,900 Gran¢s Legal Education Foundation Dundee Cty Council Robertson Trusl Northw(K)d Trust Rank Foundalion Alexander MoncurTrust AB Charitable Trust Pump House Trust Tay Charitable Trust 47.000 8.400 47,000 8,400 30,000 19,500 20,000 40,0 25.0(X) 30,000 19.500 25.IK)O 20.000 4,0 25.000 5,000 5.000 25.000 25.000 25,000 104,IMM) 104.0(XI 74.500 75,400 149,900
DUNDEE NORTH LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Income from donations and legacies (Continue(11 Go¥8rnm8nt grants The charity is engaged in a partnership agreement wth Dundee City Counril. known as The Dundee Partnership. During the year, the charity re1Ve £150,304 12025 - £150.3041 in respect of services carried otjt und8r this 8greem8nt,. this incxjme is pr8s8nted vthin incorn8 from ch8ri1aN8 8Ctiviti85. Other government grants totalle(l £nil12025 - £8,400} in the year and recognised within the charity's income. All government grants were awarded to supFrf)rt the lurtherance of the charitys objectives. There are no unfulfilled conditions or other contingencies attsched thereto. Incom• from charitsble activities Unrèstrfct•d R•$trlct•d fund$ funds 2026 2026 Total Unr•strlctèd RèstrScted fund$ fundg 2025 2025 Total 2026 2025 Provision of legal advice 137.945 150,304 288,249 98,401 150,304 248,705 Ineom• fram Invéstm•nt• unrèstrict Unr•8trlet8d fvnds funds 2026 2025 Intèrast rèe•iv8bl• 908 1,382 18
DUNDEE NORTH LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Expendlture on charltsble a¢¥110•$ 2026 2025 Dlrect costs Stsff costs Depreciation and impairmenl T81ephone Accountancy Postage, statitsn&ry & advertising Bank charges Software & IT Sundries Insurance Profes5ion818nd subsmpiions Other staff costs Rent, rates and uliliti$$ Repairs & maintenance Grant ¢lawb8ck 298,721 2,147 6,285 3,977 3,348 309 18,917 3,307 13,512 13,302 4.219 18,579 4,134 273,094 2,362 6,280 3,669 3,222 350 19,080 3,526 12,074 8,681 8,954 28,790 2,436 27,701 390,757 400,219 Shar• ol support and govèrnanc• costs Is•• not• 71 Governance 4,040 3,830 394,797 404,049 Analysls by fund Unrestricled funds- general Restricted fun¢Js 216,969 177,828 118,721 285,328 394,797 404,049 Support Costs allocated to activities 2026 2025 Gtsveman cosis 4.040 3,830 Analysed between: Independent 8X8min8tion 4,040 3,830 19
DUNDEE NORTH LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Net movement Sn funds 2026 2025 The net movement in funds is slated after chargingllueditiThJl= Fees payable for the independent examinathon of the charitys financAal ststern8nts Depreaation of owned langible fixed assets 4,040 2,147 3,830 2,362 Trusto•s None ol the trustees lor any rSOn$ connected with th8ml received any remuneration or benefits from the charity during the year. 10 Employe•s The average monthly number ol 6mFAoyees during the year was: 2026 Nurnr 2025 Nurnb?r Employgès 12 Ernploym•nt co8ts 2026 2025 Wages and salaries Social sècunly costs Other pension o)sls 261,075 21,113 16.533 243,713 13,609 15,772 298,721 273,094 There were no ernployees whose annual muneratIon was more than £60,000. R•muneratlon of key manag•ment personnel The MuneratIOn of key management personnel was as lollows.. 2026 2025 Aggregate compensation 129,414 90,695 11 Taxatlon The charity is exempt from taXaln on its activities because all its income is applied for charitable purposes. 20-
DUNDEE NORTH LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 12 Tanglble flxed assets Flxture$ and flttln88 C05t At 1 April 2025 Additions 16,540 3,815 At 31 March 2026 20,355 O•pr•clatlon and Impalm)•nt At 1 April 2025 Depreaation charged in th8 year 15,310 2,147 At 31 March 2026 17,457 Carylng amount At 31 Mareh 2026 2,898 At 31 March 2025 1,230 13 O•btorn 2026 2025 Amount8 falllng du• wlthln onè yèar.. Other debtors Prepaymenls and accrued in¢omo 72,630 10,339 41,757 9,647 82.969 51,404 14 Credltor$'. amounts falllng due wlthln one year 2026 2025 Other taxation and social sècurity Trade creditors Other creditors Accruals and delerred irKome 9,907 2.342 5,345 10.212 6,045 1,192 3,803 13.163 27,806 24,203 15 Rellrement beneflt schemes 2026 2025 Defined contribution schernes Charge to prorrt or loss in respect of defined (x)nlribution h8[1 16.533 15,772 21
DUNDEE NORTH LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 15 Retirement benefit schemes (Continue(11 Th8 chanty operates a dèfin8d (x>ntribub"orb perbS1 schem8 for all qualifying 8mploye8s. The aSS8ts of th8 scheme are held separately from those of the charity in an Irependenlfy administered fund. 16 Unrestrfcted funds The unrestricted funds of Ihe charity cjynprise the unexpended balances of donations and grants which are not subjeot to Splf10 condrtions by donors and gr8n¢ors as io how Ihey may be used. These include designated funds which have been set aside out of unresln"cteil fvnds by the trustees for specific purposes. At 1 Apdl 2025 Incomlng rèsoufeès Resourcei èxpond•d Transfèrs At 31 March 2026 Gontrr81 funds 149,615 242,918 1216.9691 127,5241 148,040 Prevlou8 yoar: At 1 Aprll 2024 Incomlng our Resourc08 •xpended Tran6fors At 31 March 2025 Gontrral funds 133.032 175,283 1118.7211 139,9791 149,615 17 R?Btrlct•d fvnds The restricted funds of the charity comprise thtr unexperKled balan¢*s of donations and gran15 hekl on trust $ubj8¢t lo spe¢ifi¢ nlIK)n$ by dorK)rs as lo how they may used. At 1 Apdl 2025 Ineomlng rnsoure R•8ourc•$ èxp•nd•d Tran8f•rs At 31 March 2026 Dundee Partnership 150.304 1177.8281 27,524 Prgvious year: At 1 April 2024 InrnIng rQye¥ Resources expended Transfers At 31 March 2025 Dundee Partnership Fellowship Fund Rank Fwndalion Employer Recwitment Incentive 150.304 47.0 20.OCKJ 8,4(X) 119).2831 161,2151 125.4301 8,4001 39.979 14,215 5.430 19,645 225.704 1285,3281 39,979 22-
DUNDEE NORTH LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 17 Restricted ftjnds (Continue(11 Dundee Partnershlp The Dundee Partnership grant is paid to enable the provision of a free legal advice and financial inclusion seNice for residents of the Community Regeneration areas of Dundee and for a Prison Project. providing financial inclusion support lo inmates and their tsmilies. F•llowshlp Grant Monies awarded from th& Legal Education Foundation for th6 Iraining and qualification of a JustlC8 First Fellow. Rank Foundatlon Funding towards th& salary costs ol a third solifitor. Employ•r RrUItment Inc•ntfv• The Ernployer Recruilment Incenbve is S¢))ttish Govemment funding. administered by Dundee City Council for newly created jobs or vacancies. 18 An•ly$l$ ol n•t ¥$$•ts botW•on fund¥ Unr•8trlcted fund$ 2026 R•6trl¢tod fund• 2026 Total 2026 At 31 March 2026: Tangible assets Current 88$&I(lIabIll1Iesl 2,898 145,142 2,898 145,142 148,040 148,040 Unr•striet•d funds 2025 R•strict•d funds 2025 Total 2025 At 31 March 2025: Tangible assets Current assetsllliabililiesl 1.230 148.385 1,230 148.385 149.615 149,615 23-
DUNDEE NORTH LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 19 operang lease commltments Lessee Operating lease payments present rentals payable by the tharity property and equipment. At the porting end date Ihe charity had outstandiThJ commilments fof future minimum lease payments under non-cancellable operating bases, vthich fall due as follows-. 2026 2025 Within one year Between two and five yea 11.813 10.237 11,813 22,837 22,050 34,650 20 Related party transaction• Tronsa¢llon$ wlth ro1ot•d rtIo$ During the year the charity entered inlo the following IranSaclnS with related parties.. Namè of rèlat•d party: DNLC LLP Nature of related party.. Rebecca Falconer & Kennelh Marshall are designated members of the LLP and senior management ol Dundee North Law. Transaetlon: DNLC LLP providas thè legal services on t•hall of thjndee North Law C8ntr•. During tha yèar, ONLC LLP paid management fees of £136.504 12025- £98.2611 to Dundee North Law Centre and as at the 31st Marth 2026, there was a b8n¢* due from DNLC LLP of £72.63012025- £41.7571 included within other debtors. 24-
D0050 Dundee North Law Centre YE26 Final Accounts for signing Final Audit Report 202fA)6-30 Created.. 202&0&30 By.. $18y fAmpbell I18818y.C8mpb811 ndlay4*.co.ukl Status.. SwJn6d Transaction ID.. CcHBcAABAyb_JYQsMc-bkcFVthlZSl8KNPYrVdI "D0050_Dundee North Law Centre_YE26_Final Accounts for sig ning" History Document created by lesley campbell Ilesley.campbell@findlay-ca.co.ukl 20030- 11..12..23 AM GMT Document emailed to marjory.slewart@dundeelaw.org for signature 202&0&30- 11..12..29 AM GMT Email viewed by marjory.stewart@dundeelaw.org 202&0&30- 11..32..03 AM GMT Signer marjory.sl&wart@dund8elaw.org enter$d name al Signing as Mariory M Stewart 202fv0fv30. 11..33..20 AM GMT Document e-signed by Marjory M Stewart {mariory.stewart@dundeelaw.orgl Signature Date.. 20266-30- 11.'33".22 AM GMT- Time Sojree." server- Sonature Appearance Sdectsd.. TYPE P+ Document emailed lo lesley campbell Ilesley.campbell@ffindlay-ca.co.ukl for signature 202&0&30- 11..33..24 AM GMT Email viewed by lesley campbell Ilesley.campbell@findlay-ca.co.uk) 202&0&30- 11..56..23 AM GMT Document e-signed by lesley campbell {lesley.campbell@findlay-ca.co.ukl Sign8lure Date. 202erf6-30- 11.56..34 AM GMT- Time r.. server- SnatUre Appearan SeC.. IMAGE Agreement completed. 202tk0640- 11."56".34 AM GMT Adobe Acrobat Sign