IRIS Accounts Production v24.2.0.383 Other Company accounts True false Pounds 1.4.23 31.3.24 31.3.24 FY FRS 102 Audited Small companies regime for accounts Full Charities SORP true true true true true false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh071267732023-03-31071267732024-03-31071267732023-04-012024-03-31071267732022-03-31071267732022-04-012023-03-31071267732023-03-3107126773ns0:CharitableCompanyLimitedByGuarantee2023-04-012024-03-3107126773ns15:PoundSterling2023-04-012024-03-3107126773ns11:FRS1022023-04-012024-03-3107126773ns11:Audited2023-04-012024-03-3107126773ns11:SmallCompaniesRegimeForAccounts2023-04-012024-03-3107126773ns11:FullAccounts2023-04-012024-03-3107126773ns11:CharitiesSORP2023-04-012024-03-3107126773ns0:Trustee22023-04-012024-03-3107126773ns0:Trustee32023-04-012024-03-3107126773ns0:Trustee12023-04-012024-03-3107126773ns0:Trustee42023-04-012024-03-3107126773ns0:Trustee52023-04-012024-03-3107126773ns11:RegisteredOffice2023-04-012024-03-3107126773ns0:TotalUnrestrictedFunds2023-04-012024-03-3107126773ns0:TotalRestrictedIncomeFunds2023-04-012024-03-3107126773ns0:Activity82023-04-012024-03-3107126773ns0:TotalUnrestrictedFundsns0:Activity82023-04-012024-03-3107126773ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-04-012024-03-3107126773ns0:Activity82022-04-012023-03-3107126773ns0:Activity92023-04-012024-03-3107126773ns0:TotalUnrestrictedFundsns0:Activity92023-04-012024-03-3107126773ns0:Activity9ns0:TotalRestrictedIncomeFunds2023-04-012024-03-3107126773ns0:Activity92022-04-012023-03-3107126773ns0:Activity102023-04-012024-03-3107126773ns0:TotalUnrestrictedFundsns0:Activity102023-04-012024-03-3107126773ns0:Activity10ns0:TotalRestrictedIncomeFunds2023-04-012024-03-3107126773ns0:Activity102022-04-012023-03-3107126773ns0:TotalUnrestrictedFunds2023-03-3107126773ns0:TotalRestrictedIncomeFunds2023-03-3107126773ns0:TotalUnrestrictedFunds2024-03-3107126773ns0:TotalRestrictedIncomeFunds2024-03-3107126773ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-03-3107126773ns10:WithinOneYearns0:TotalRestrictedIncomeFunds2024-03-3107126773ns10:WithinOneYear2024-03-3107126773ns10:WithinOneYear2023-03-310712677312023-04-012024-03-3107126773ns10:ComputerEquipment2023-04-012024-03-310712677322023-04-012024-03-310712677312023-04-012024-03-310712677312022-04-012023-03-3107126773ns10:OwnedAssets2023-04-012024-03-3107126773ns10:OwnedAssets2022-04-012023-03-3107126773ns0:TotalUnrestrictedFunds2022-04-012023-03-3107126773ns0:TotalRestrictedIncomeFunds2022-04-012023-03-3107126773ns0:TotalUnrestrictedFundsns0:Activity82022-04-012023-03-3107126773ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-04-012023-03-3107126773ns0:TotalUnrestrictedFundsns0:Activity92022-04-012023-03-3107126773ns0:Activity9ns0:TotalRestrictedIncomeFunds2022-04-012023-03-3107126773ns0:TotalUnrestrictedFundsns0:Activity102022-04-012023-03-3107126773ns0:Activity10ns0:TotalRestrictedIncomeFunds2022-04-012023-03-3107126773ns10:ComputerEquipment2023-03-3107126773ns10:ComputerEquipment2024-03-3107126773ns10:ComputerEquipment2023-03-31
REGISTERED COMPANY NUMBER: 07126773 (England and Wales)
REGISTERED CHARITY NUMBER: 1134778










HARROW LAW CENTRE

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






HARROW LAW CENTRE






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2024




Page

Reference and administrative details 1

Report of the trustees 2 to 3

Report of the independent auditors 4 to 6

Statement of financial activities 7

Balance sheet 8

Cash flow statement 9

Notes to the cash flow statement 10

Notes to the financial statements 11 to 18

HARROW LAW CENTRE

REFERENCE AND ADMINISTRATIVE DETAILS
for the year ended 31 March 2024



TRUSTEES A T Convisser
C G N Dennemont
Mrs A Whitehead
Ms S Wood
R Joshi


REGISTERED OFFICE The Lodge
64 Pinner Road
Harrow
Middlesex
HA1 4HZ


REGISTERED COMPANY
NUMBER
07126773 (England and Wales)


REGISTERED CHARITY
NUMBER
1134778


AUDITORS Berringers LLP
Chartered Accountants
and Statutory Auditors
Lygon House
50 London Road
Bromley
Kent
BR1 3RA


KEY MANAGEMENT
& PERSONNEL P Fitzpatrick - Center Director


HARROW LAW CENTRE (REGISTERED NUMBER: 07126773)

REPORT OF THE TRUSTEES
for the year ended 31 March 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Purpose and objectives
The main objects of the Law Centre are the relief of financial hardship by provision of free, independent legal advice and assistance to persons who, through lack of means, would otherwise be unable to obtain such advice; to advance education in the laws of England and Wales from time to time in force for the public benefit; and to advance such other charitable purposes as the trustees at their absolute discretion may from time to time determine.

ACHIEVEMENT AND PERFORMANCE
In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance "public benefit"; running a charity. The achievements and activities above demonstrate the public benefit arising through the Charity's activities.

FINANCIAL REVIEW
Total income for the year amounted to £1,073,625 with total expenditure amounting to £1,011,234 leaving a net surplus for the year of £62,391.

Accumulated reserves at the balance sheet date amounted to £314,479 represent income reserves.

Reserves policy
The Trustees have set up a policy to maintain reserves at a minimum level required if the charity was to cease operations. At present the trustees assess the charity as a going concern and therefore do not envisage that reserves to cease operations would need to be called upon in the near future.

Availability and adequacy of assets of each of the funds
The board of trustees are satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

FUTURE PLANS
Summary of plans for the future and the trustees' perspective of the future direction of the charity.

The main aim for the Law Centre is to continue to meet the demand for legal advice locally. We expect the demand to continue to increase. We therefore aim to increase provision for representation at Tribunals in Welfare Benefit cases.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Harrow Law Centre is a company limited by guarantee and is a registered charity. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and appointment of new trustees
The trustees and directors who served throughout the year are shown on page 1. Appointment of directors/trustees is governed by the Memorandum & Articles of Association.

New Trustees undergo training on their legal obligations as under Charity Law, the decision making process, the business plan and recent performance of the charity.

Organisational structure
The trustees are appointed having regard to specific skills that are required for the governance of the charity. In view of the size of the centre, the trustees consider that they have a wide range of experience that is suitable for the governance of a charity.


HARROW LAW CENTRE (REGISTERED NUMBER: 07126773)

REPORT OF THE TRUSTEES
for the year ended 31 March 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Wider network
Harrow Law Centre is a member of the Law Centre Network (LCN) which is an umbrella organisation to all Law Centres in the UK.

Related parties
None of the trustees receive remuneration or other benefit in their capacity as trustees of the charity. Any connection between a trustee of the charity and organisations providing services to the charity must be disclosed to the full board of trustees in the same way as any contractual relationship with a related party. In the current year no such related party transactions were reported.

Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining reserves at the current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions.

STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees (who are also the directors of Harrow Law Centre for the purposes of company law) are responsible for preparing the Report of the trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-select suitable accounting policies and then apply them consistently;
-observe the methods and principles in the Charity SORP;
-make judgements and estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

-there is no relevant audit information of which the charitable company's auditors are unaware; and
-the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS
The auditors, Berringers LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on 12 November 2024 and signed on its behalf by:





Mrs A Whitehead - Trustee

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
HARROW LAW CENTRE

Opinion
We have audited the financial statements of Harrow Law Centre (the 'charitable company') for the year ended 31 March 2024 which comprise the Statement of financial activities, the Balance sheet, the Cash flow statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information
The trustees are responsible for the other information. The other information comprises the information included in the Annual report, other than the financial statements and our Report of the independent auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the trustees has been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
HARROW LAW CENTRE


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic report or in preparing the Report of the trustees.

Responsibilities of trustees
As explained more fully in the Statement of trustees' responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the independent auditors 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 (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and error, we considered the following:

- the nature of the industry, control environment and business performance;
- results of our enquiries to management about their own assessment of the risks of fraud and error;
- the matters discussed among the audit engagement team regarding how and where fraud may occur in the financial statements and any potential indicators of fraud.

Our procedures to respond to risk include the following:
- reviewing the financial statement disclosures and testing to supporting documentation;
- performing analytical procedures to identify any unusual or unexpected areas that may indicate risks of material misstatement due to fraud or error;
- addressing the risk of fraud and error through management override of controls, testing the appropriateness of journals, assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
HARROW LAW CENTRE


Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Ricky Hutson BSc FCCA ACA (Senior Statutory Auditor)
for and on behalf of Berringers LLP
Chartered Accountants
and Statutory Auditors
Lygon House
50 London Road
Bromley
Kent
BR1 3RA

12 November 2024

HARROW LAW CENTRE

STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 March 2024

2024 2023
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 2,513 - 2,513 4,756

Charitable activities 4
Legal advice services 552,688 516,020 1,068,708 821,219

Investment income 3 2,404 - 2,404 372
Total 557,605 516,020 1,073,625 826,347

EXPENDITURE ON
Charitable activities 5
Legal advice services 488,064 516,020 1,004,084 798,048
Support costs 7,150 - 7,150 7,150
Grants - - - 3,333
Total 495,214 516,020 1,011,234 808,531

NET INCOME 62,391 - 62,391 17,816


RECONCILIATION OF FUNDS
Total funds brought forward 252,088 - 252,088 234,272

TOTAL FUNDS CARRIED FORWARD 314,479 - 314,479 252,088

HARROW LAW CENTRE (REGISTERED NUMBER: 07126773)

BALANCE SHEET
31 March 2024

2024 2023
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 12 3,847 - 3,847 2,618

CURRENT ASSETS
Work in progress 13 206,182 - 206,182 267,739
Debtors 14 46,222 22,500 68,722 36,024
Cash at bank 127,849 91,688 219,537 44,907
380,253 114,188 494,441 348,670

CREDITORS
Amounts falling due within one year 15 (69,621 ) (114,188 ) (183,809 ) (99,200 )

NET CURRENT ASSETS 310,632 - 310,632 249,470

TOTAL ASSETS LESS CURRENT
LIABILITIES

314,479

-

314,479

252,088

NET ASSETS 314,479 - 314,479 252,088
FUNDS 16
Unrestricted funds 314,479 252,088
TOTAL FUNDS 314,479 252,088

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 12 November 2024 and were signed on its behalf by:





A Whitehead - Trustee

HARROW LAW CENTRE

CASH FLOW STATEMENT
for the year ended 31 March 2024

2024 2023
Notes £    £   

Cash flows from operating activities
Cash generated from operations 1 175,345 (2,614 )
Net cash provided by/(used in) operating activities 175,345 (2,614 )

Cash flows from investing activities
Purchase of tangible fixed assets (3,119 ) (3,016 )
Interest received 2,404 372
Net cash used in investing activities (715 ) (2,644 )

Change in cash and cash equivalents in
the reporting period

174,630

(5,258

)
Cash and cash equivalents at the
beginning of the reporting period

44,907

50,165
Cash and cash equivalents at the end of
the reporting period

219,537

44,907

HARROW LAW CENTRE

NOTES TO THE CASH FLOW STATEMENT
for the year ended 31 March 2024

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2024 2023
£    £   
Net income for the reporting period (as per the Statement of financial
activities)

62,391

17,816
Adjustments for:
Depreciation charges 1,889 1,247
Interest received (2,404 ) (372 )
Decrease/(increase) in work in progress 61,558 (75,732 )
(Increase)/decrease in debtors (32,698 ) 65,934
Increase/(decrease) in creditors 84,609 (11,507 )
Net cash provided by/(used in) operations 175,345 (2,614 )


2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.23 Cash flow At 31.3.24
£    £    £   
Net cash
Cash at bank 44,907 174,630 219,537
44,907 174,630 219,537
Total 44,907 174,630 219,537

HARROW LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions under the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Office equipment - 25% on cost

Work in progress
Work in progress is recognised at the point when the outcome of the rendering of services can be estimated reliably. Work in progress comprises of legal services provided by reference to the stage of completion at the end of the reporting period.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

HARROW LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024

1. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES
2024 2023
£    £   
Donations 2,513 4,756

3. INVESTMENT INCOME
2024 2023
£    £   
Deposit account interest 2,404 372

4. INCOME FROM CHARITABLE ACTIVITIES
2024 2023
Activity £    £   
Opening work in progress Legal advice services (267,739 ) (192,007 )
Legal services income Legal advice services 582,244 325,459
Closing work in progress Legal advice services 206,182 267,739
Grants Legal advice services 548,021 420,028
1,068,708 821,219

Grants received, included in the above, are as follows:
2024 2023
£    £   
The Three Guinea's Trust 37,500 79,500
Trust for London 33,000 49,000
Bell Foundation 26,069 32,614
Law Centres Federation 25,752 7,500
Harrow Council - 25,000
London Legal Support Trust 76,068 33,237
Legal Education Foundation 39,390 5,000
Oak Foundation 131,723 66,595
John Lyon's Charity 30,000 7,500
The Access to Justice Foundation 82,519 55,082
A B Charitable Trust 22,000 20,000
The Tudor Trust 32,000 30,000
London Community Foundation 12,000 9,000
548,021 420,028


HARROW LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024

5. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 7) Totals
£    £    £   
Legal advice services 1,004,084 - 1,004,084
Support costs - 7,150 7,150
1,004,084 7,150 1,011,234

6. GRANTS PAYABLE
2024 2023
£    £   
Grants - 3,333


7. SUPPORT COSTS
Governance
costs
£   
Support costs 7,150

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Auditors' remuneration 3,950 3,950
Other non-audit services 3,200 3,200
Depreciation - owned assets 1,890 1,247

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.



HARROW LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024

10. STAFF COSTS
2024 2023
£    £   
Wages and salaries 734,635 610,830
Social security costs 71,920 56,018
Other pension costs 17,313 14,148
823,868 680,996

The average monthly number of employees during the year was as follows:

2024 2023
Direct charitable 19 15
Administrative & support 1 1
20 16

No employees received emoluments in excess of £60,000.

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 4,756 - 4,756

Charitable activities
Legal advice services 460,102 361,117 821,219

Investment income 372 - 372
Total 465,230 361,117 826,347

EXPENDITURE ON
Charitable activities
Legal advice services 432,304 365,744 798,048
Support costs 7,150 - 7,150
Grants 3,333 - 3,333
Total 442,787 365,744 808,531

NET INCOME/(EXPENDITURE) 22,443 (4,627 ) 17,816


RECONCILIATION OF FUNDS
Total funds brought forward 229,645 4,627 234,272

TOTAL FUNDS CARRIED FORWARD 252,088 - 252,088

HARROW LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024

12. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 April 2023 4,989
Additions 3,119
At 31 March 2024 8,108
DEPRECIATION
At 1 April 2023 2,371
Charge for year 1,890
At 31 March 2024 4,261
NET BOOK VALUE
At 31 March 2024 3,847
At 31 March 2023 2,618

13. WORK IN PROGRESS
2024 2023
£    £   
Work-in-progress 206,182 267,739

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 33,948 -
Other debtors 2,338 2,338
Prepayments and accrued income 30,000 30,000
Prepayments 2,436 3,686
68,722 36,024


HARROW LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,939 7,999
Social security and other taxes 19,833 16,929
VAT 6,252 9,931
Other creditors 3,471 2,913
Unidentified creditors - 8,688
Accruals and deferred income 114,188 29,614
Accrued expenses 38,126 23,126
183,809 99,200

16. MOVEMENT IN FUNDS
Net
movement At
At 1.4.23 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 252,088 62,391 314,479

TOTAL FUNDS 252,088 62,391 314,479

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 557,604 (495,213 ) 62,391

Restricted funds
The Three Guinea's Trust 37,500 (37,500 ) -
Trust for London 33,000 (33,000 ) -
Bell Foundation 26,069 (26,069 ) -
Law Centres Federation 25,752 (25,752 ) -
London Legal Support Trust 66,068 (66,068 ) -
Legal Education Foundation 39,390 (39,390 ) -
Oak Foundation 131,723 (131,723 ) -
John Lyon's Charity 30,000 (30,000 ) -
The Access to Justice Foundation 82,519 (82,519 ) -
The Tudor Trust 32,000 (32,000 ) -
London Community Foundation 12,000 (12,000 ) -
516,021 (516,021 ) -
TOTAL FUNDS 1,073,625 (1,011,234 ) 62,391


HARROW LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024

16. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.4.22 in funds 31.3.23
£    £    £   
Unrestricted funds
General fund 229,645 22,443 252,088

Restricted funds
The Three Guinea's Trust 4,627 (4,627 ) -

TOTAL FUNDS 234,272 17,816 252,088

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 465,230 (442,787 ) 22,443

Restricted funds
The Three Guinea's Trust 79,500 (84,127 ) (4,627 )
Trust for London 49,000 (49,000 ) -
Bell Foundation 28,703 (28,703 ) -
Law Centres Federation 7,500 (7,500 ) -
London Legal Support Trust 23,237 (23,237 ) -
Legal Education Foundation 5,000 (5,000 ) -
Oak Foundation 66,595 (66,595 ) -
John Lyon's Charity 7,500 (7,500 ) -
The Access to Justice Foundation 55,082 (55,082 ) -
The Tudor Trust 30,000 (30,000 ) -
London Community Foundation 9,000 (9,000 ) -
361,117 (365,744 ) (4,627 )
TOTAL FUNDS 826,347 (808,531 ) 17,816

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.4.22 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 229,645 84,834 314,479

Restricted funds
The Three Guinea's Trust 4,627 (4,627 ) -

TOTAL FUNDS 234,272 80,207 314,479

HARROW LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024

16. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 1,022,834 (938,000 ) 84,834

Restricted funds
The Three Guinea's Trust 117,000 (121,627 ) (4,627 )
Trust for London 82,000 (82,000 ) -
Bell Foundation 54,772 (54,772 ) -
Law Centres Federation 33,252 (33,252 ) -
London Legal Support Trust 89,305 (89,305 ) -
Legal Education Foundation 44,390 (44,390 ) -
Oak Foundation 198,318 (198,318 ) -
John Lyon's Charity 37,500 (37,500 ) -
The Access to Justice Foundation 137,601 (137,601 ) -
The Tudor Trust 62,000 (62,000 ) -
London Community Foundation 21,000 (21,000 ) -
877,138 (881,765 ) (4,627 )
TOTAL FUNDS 1,899,972 (1,819,765 ) 80,207

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.