The Trustees present their annual report and financial statements for the year ended 30 September 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "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)".
The charity's objectives are laid out in full in its governing document, a summary of which is as follows:
The advancement of education for the public benefit in all areas relating to education, in particular education law, through the provision of advice and assistance.
To foster the role of the legal process in the promotion of good and efficient education for all.
To promote and develop expertise in the practice of education law by training and exchange of information and knowledge.
To foster co-operation with lawyers in related fields and in other jurisdictions.
To support advice work of voluntary organisations practising in the field of education law.
To publish and disseminate information (through periodicals, books, leaflets, films, recordings, and digital media).
To organise and hold exhibitions, meetings, lectures, classes, seminars, talks, film presentations and courses, either alone or with others.
To foster and undertake research into any aspect of education law and disseminate the results.
The main activities undertaken by ELAS in relation to its objectives were primarily discussion groups. During the year these consisted of online and in-person events. The annual conference in June 2024 was again held in person and at the same larger venue used the previous year, so that the charity could continue to provide services for as wide a group of members as possible. ELAS also held four evening talks on a range of education law issues including a general legal update for the year. All events were provided without charge, again to assist with the aim of serving the widest group possible.
ELAS’ main activities directly further its charitable purposes by promoting greater understanding and awareness of education law. The discussion groups, held both online and in person, provide a forum for members and other interested individuals to share knowledge, engage in dialogue, and keep up to date with developments in the field.
The Trustees have complied with their duty in section 17 of the Charities Act 2011 to have due regard to the guidance published by the Charity Commission in relation to the activities being for the public benefit, as well as the Equalities Act 2010 when reviewing the Charity's aims and objectives and in planning future activities.
The charity pursues its purposes for the public benefit by:
Holding regular discussion groups, both online and in person.
Organising an annual conference, which in June 2024 was again hosted at a larger venue to widen access.
Delivering four talks on a range of education law issues, including a comprehensive annual legal update.
Providing all events free of charge, to ensure accessibility to the widest possible group of beneficiaries.
With regard to the contribution of volunteers, information is provided to help explain the nature and scale of the contributions via our website and email notifications of our events.
The results for the year are set out in the Statement of Financial Activities on page 8.
Between 2023 and 2024, ELAS continued to hold discussion groups as its main activity. During the year these consisted of online and in-person events. The annual conference in June 2024 was again held in person and at the same, larger venue, used the previous year, so that the charity could continue to provide services for as wide a group of members as possible. There were also four evening talks on a range of education law issues. All events were provided without charge, again with the aim of serving the widest group possible.
These were all significant charitable activities directly linked to the charity’s purpose. The objective of widening understanding of issues relevant to education law was achieved through these processes. Performance is primarily assessed through measurable outputs such as the frequency of Board meetings, the number of events delivered, and member participation. These indicators provide a clear framework for evaluating progress against the charity’s objectives. Positive factors relating to our achievements over the year were chiefly the voluntary commitment of Board members and strong member engagement. Challenges have included resource limitations and external developments in education law and policy which shape demand for the charity’s work. These considerations are informing future planning, particularly with regards to the prioritisation of sustainable governance, responsive programming, and strengthened community engagement.
The process of trying to recruit an assistant also continued. From September 2024, ELAS appointed three part-time administrative assistants. The board continued its own renewal, with members standing down, others being appointed, and a new chair taking office.
The trustees consider the performance of the charity during the year to be satisfactory.
The Trustees consider that the charity is a going concern.
It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
ELAS has reduced reserves by providing services without charge in pursuit of its charitable aims. During the Covid-19 pandemic, the charity was unable to host its usual program of events, resulting in no reserves retained as we offered events for free. The reserves we hold now are held to provide financial stability, enable the charity to respond flexibly to changing external circumstances, and ensure that planned initiatives can be delivered effectively in the future. The level of reserves is reviewed regularly by the Board to confirm they remain appropriate to the charity’s scale of operations and strategic priorities.
The charity’s principal source of income is previous membership subscriptions and annual conference delegate fees. These funds are central to supporting the charity’s work, as they provide a stable financial base from which activities can be planned and delivered. Membership income enables the charity to organise and host events, seminars, and outreach activities, which directly advance its core objective of providing high-quality information on education law. By ensuring members have access to these events, the charity fosters knowledge-sharing, professional development, and wider engagement with current issues in the sector. In addition, membership contributions help cover essential governance and administrative costs, allowing the Board to continue overseeing the charity’s operations effectively, and ensuring that resources are used responsibly in pursuit of its aims.
The Trustees have considered the major risks facing the charity and are satisfied that systems and procedures are in place to manage these risks.
ELAS continues to use technology to increase access to its events. It has continued to hold in person events and is considering ways to use its funds to further education law, for example through supported work experience.
Looking ahead, the trustees are committed to building on recent progress and furthering the charity’s core objectives. The launch of a new website and the expansion of our activities provide a strong foundation for increased visibility and engagement, particularly among students and early career professionals. A key initiative in future will be the introduction of an essay competition, offering both monetary awards and work experience opportunities. This initiative is designed not only to encourage academic interest in education law but also to provide practical benefits that support participants’ personal and professional development.
The trustees’ plans are informed by the lessons learned during recent years, particularly the challenges posed by the COVID-19 pandemic, which limited opportunities for in-person events. As a result, there is a renewed focus on broadening outreach and using digital platforms more effectively to reach diverse audiences. Resources will be allocated to ensure that future activities are both sustainable and impactful, with particular attention to initiatives that promote access, participation, and knowledge-sharing.
By pursuing these priorities, the trustees aim to strengthen the Charity’s role as a hub for education law and ensure its continued relevance and value both to its members and to the wider community.
The charity is a company limited by guarantee and is governed by its Memorandum of Association and Articles of Association adopted 17 July 2020 and registered at Charities Commission on 18 September 2020. The Charity was established under its Articles of Association, which established the objects and powers of the Charity. The Charity's reference and administrative details are as set out within these financial statements.
ELAS’ memorandum and articles of association were adopted on the 17th July 2020, and were registered at Charities Commission on the 18th September 2020. These can be accessed via Companies House. The Charity was established under its Articles of Association, outlining the objects and powers of the Charity. The Charity’s reference and administrative details are as set out within these financial statements.
ELAS is a Private Limited Company by guarantee without share capital use of ‘Limited’ exemption whose decisions are made by the executive committee which is made up of directors. Every board director also serves as a trustee. ELAS actively seeks volunteers to join the board, particularly to support the committee during its annual conference. This individual will have then volunteered and, in accordance with the Articles of Association, should be permitted to join the board.
All members of the Board serve on a voluntary basis, contributing to the governance and administration of ELAS. The Board aims to meet monthly for around 60 minutes to review, discuss, make decisions and approve new initiatives and plans, no decisions are delegated. Board meetings are carried out in accordance with the articles of association as follows. The board shall:
Exercise such functions and carry out such duties as the directors delegate to it.
Use a written report of the activities and accounts of expenditure in the preceding 12 months to be delivered to each member and director as frequently as those bodies demand and, in any event, annually.
Committee Members shall be directors of Education Law Association, but no decision of the Committee shall be invalidated solely by reason of default in appointment as directors of one or more Committee Members.
The Committee may from time to time co-opt members of Education Law Association to the Committee whether to fill a casual vacancy or otherwise provided that such co-opted member shall not have a vote.
The Committee may meet for the dispatch of business, adjourn and otherwise regulate its meetings, as it thinks fit. Questions arising at any meeting shall be decided by a majority of votes. In the case of an equality of votes the chairman shall have a second or casting vote. A committee member may, and the Secretary on the request of a Committee member shall, at any time summon a Committee meeting. It shall not be necessary to give notice of a Committee meeting to any member for the time being absent from the United Kingdom.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Trustees are appointed in accordance with the Articles of Association. The Charity has the power to appoint additional Trustees as it sees fit. New trustees receive information documents outlining and reminding them of their duties. Beyond this, trustees, as legal professionals, are therefore not provided with additional training or guidance.
Operations and staffing
The Trustees collectively manage the charity with all executive decisions being made by the Trustees.
Risk management
The Trustees have identified and reviewed the major risks to which the charity is exposed. Both manual and automated checks are regularly invoked, particularly those relating to the operations and finance of the charity. The Trustees are satisfied that these systems and procedures mitigate any perceived risks.
Related parties
During the year, conference costs totalling £150 were reimbursed to Mr S S Virdi, a trustee of the charity. (2023 - none)
The Trustees' report was approved by the Board of Trustees.
The Trustees, who are also the directors of Education Law Association for the purpose of company law, are responsible for preparing the Trustees' Report 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 Charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Education Law Association for the year ended 30 September 2024, which comprise the statement of financial activities and the related notes from the charity’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.
This report is made to the charity's Trustees, as a body, in accordance with the terms of our engagement letter dated 10 July 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Education Law Association and state those matters that we have agreed to state to the charity's Trustees, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Education Law Association and the charity's Trustees as a body, for our work or for this report.
It is your duty to ensure that Education Law Association has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and deficit of Education Law Association. You consider that Education Law Association is exempt from the statutory audit requirement for the year, and is not required to obtain an independent examiner's report.
We have not been instructed to carry out an audit or a review of the financial statements of Education Law Association. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Education Law Association is a private company limited by guarantee incorporated in England and Wales. The registered office is 2 Inglis Road, Ealing, London, W5 3RN. The Charity is registered at Charities Commission with registration number 1053614.
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable 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 to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The Trustees of the Charity are considered to be key management personnel. Total remuneration in respect of these individuals was £nil (2023: £nil)
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
During the year, conference costs totalling £150 were reimbursed to Satnam Virdi, a trustee of the charity. (2023 - none).