YOUTH JUSTICE LEGAL CENTRE CIC

Company limited by guarantee

Company Registration Number:
14939801 (England and Wales)

Unaudited statutory accounts for the year ended 30 June 2024

Period of accounts

Start date: 16 June 2023

End date: 30 June 2024

YOUTH JUSTICE LEGAL CENTRE CIC

Contents of the Financial Statements

for the Period Ended 30 June 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

YOUTH JUSTICE LEGAL CENTRE CIC

Directors' report period ended 30 June 2024

The directors present their report with the financial statements of the company for the period ended 30 June 2024

Directors

The directors shown below have held office during the whole of the period from
16 June 2023 to 30 June 2024

Shauneen Lambe
Laura Kitchen
Katia Moran
Aika Stephenson


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
8 January 2025

And signed on behalf of the board by:
Name: Katia Moran
Status: Director

YOUTH JUSTICE LEGAL CENTRE CIC

Profit And Loss Account

for the Period Ended 30 June 2024

12 months to 30 June 2024


£
Turnover: 224,430
Cost of sales: ( 171,729 )
Gross profit(or loss): 52,701
Distribution costs: 0
Administrative expenses: ( 39,980 )
Other operating income: 0
Operating profit(or loss): 12,721
Interest receivable and similar income: 689
Interest payable and similar charges: ( 6,000 )
Profit(or loss) before tax: 7,410
Tax: ( 1,408 )
Profit(or loss) for the financial year: 6,002

YOUTH JUSTICE LEGAL CENTRE CIC

Balance sheet

As at 30 June 2024

Notes 12 months to 30 June 2024


£
Fixed assets
Intangible assets:   0
Tangible assets:   0
Investments:   0
Total fixed assets: 0
Current assets
Stocks:   0
Debtors: 3 11,570
Cash at bank and in hand: 108,552
Investments:   0
Total current assets: 120,122
Prepayments and accrued income: 0
Creditors: amounts falling due within one year: 4 ( 54,120 )
Net current assets (liabilities): 66,002
Total assets less current liabilities: 66,002
Creditors: amounts falling due after more than one year: 5 ( 60,000 )
Provision for liabilities: 0
Accruals and deferred income: 0
Total net assets (liabilities): 6,002
Members' funds
Profit and loss account: 6,002
Total members' funds: 6,002

The notes form part of these financial statements

YOUTH JUSTICE LEGAL CENTRE CIC

Balance sheet statements

For the year ending 30 June 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 23 December 2024
and signed on behalf of the board by:

Name: Katia Moran
Status: Director

The notes form part of these financial statements

YOUTH JUSTICE LEGAL CENTRE CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

    Other accounting policies

    Taxation policy: Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current and deferred tax are recognised in surplus or deficit for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

YOUTH JUSTICE LEGAL CENTRE CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

  • 2. Employees

    12 months to 30 June 2024
    Average number of employees during the period 4

YOUTH JUSTICE LEGAL CENTRE CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

3. Debtors

12 months to 30 June 2024
£
Trade debtors 9,003
Prepayments and accrued income 0
Other debtors 2,567
Total 11,570
Debtors due after more than one year: 0

YOUTH JUSTICE LEGAL CENTRE CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

4. Creditors: amounts falling due within one year note

12 months to 30 June 2024
£
Bank loans and overdrafts 0
Amounts due under finance leases and hire purchase contracts 0
Trade creditors 1,342
Taxation and social security 1,408
Accruals and deferred income 50,768
Other creditors 602
Total 54,120

YOUTH JUSTICE LEGAL CENTRE CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

5. Creditors: amounts falling due after more than one year note

12 months to 30 June 2024
£
Bank loans and overdrafts 0
Amounts due under finance leases and hire purchase contracts 0
Other creditors 60,000
Total 60,000

The Youth Justice Legal Centre CIC directors loaned Youth Justice Legal Centre CIC £60,000 in order to create reserves. Repayment is available from 2026.

COMMUNITY INTEREST ANNUAL REPORT

YOUTH JUSTICE LEGAL CENTRE CIC

Company Number: 14939801 (England and Wales)

Year Ending: 30 June 2024

Company activities and impact

The Youth Justice Legal Centre provides benefit to children and young people at risk of or within the criminal justice system in England and Wales, their families and the professionals who support them. During the financial year 2023-2024, the company’s activities have benefited the community in the following ways: - Responded to over 300 youth justice enquiries, providing information and resources to children in contact with the law and to the professionals working with them. - Delivered training and events for lawyers to help them develop the specialist skills necessary to support children effectively. - Delivered training and events to youth justice services to build their knowledge and confidence around the law, empowering them to better advocate for children. -Delivered training to the police to educate them how to better treat children in line with the law. - Created and updated online resources for professionals to equip them with the tools to improve outcomes for the children they work with. - Organised the YJLC Summit - an in person conference for professionals in the youth justice sector. - Produced training and resources on fighting racial injustice within youth justice.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

The total amount paid or receivable by directors in respect of qualifying services was £81,806.55. There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
8 January 2025

And signed on behalf of the board by:
Name: Katia Moran
Status: Director