TRUSTEES' REPORT AND FINANCIAL STATEMENTS

21
INDEPENDENTLY EXAMINED TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2018 Charity Number: 1151052 YOUTH LEGAL & RESOURCE CENTRE Contents Page Trustees' Report Statement of Financial Activities Balance Sheet Notes Independent Examiner's Report 1-7 10-21 22 - 23

Transcript of TRUSTEES' REPORT AND FINANCIAL STATEMENTS

INDEPENDENTLY EXAMINEDTRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2018

Charity Number: 1151052

YOUTH LEGAL & RESOURCE CENTRE

Contents

Page

Trustees' Report

Statement of Financial Activities

Balance Sheet

Notes

Independent Examiner's Report

1-7

10-21

22 - 23

you legal& resource centre

The Trustees present their report and the financial statements for the year ended31 March 201&

Charity Information

Charity Number

Registered Office

1151052

253 Huntingfield RoadLondon, SW15 5EW

Business address Ashburton Youth CentreWestleigh AvenuePutney, LondonSW15 4JE

Principal activities and review of activities

Objectsyou . legal & resource centre is a charity whose objects, ss defined by the Constitutionare:

1. The relief of financial hardship, suffering and distress by the provision ofassistance including (but not limited to) the provision of legal advice andrepresentation to young persons, children or their families who live, study or workwithin the London Boroughs of Wandsworth, Meiton, and within such otherboroughs in the Greater London area as the Charity may from time to timedetermine who, through lack of means, would otherwise be unable to obtain suchadvice;

2. The advancement of education of persons living, studying or working within theLondon Boroughs of Wandsworth, Merton and within such other boroughs in theGreater London area as the Charity may from time to time determine.

3. The promotion of such other purposes being exclusively charitable according tothe law of England and Wales as the Charity Commission may from time to timedetermine.

To achieve these objectives in 2017/2018 in relation to those purposes for the publicbenefit you legal & resource centre has:

~ Provided professional legal independent advice, assistance andrepresentation to people living, studying or working in Wandsworlh andMerton and other parts of London in the following areas of Lair.

TrusteesThose who served during the year, except where indicated, were:

Jamie BurtonLaura ClarkJoel GibbsAdeboye FaderoPatrick FrielRenata Izdebska-WardleWilma MorrisonMadeleine SarnmonsGeorge TurnerClare Leslie (Barker)

Chair

Treasurer

removed 01 August 2017 by resolution

Statement of the Trustee's responsibilitiesThe Trustees are responsible for preparing the annual report and the finandalstatements in accordance with applicable law and United Kingdom Generally AcceptedAccounting Practice.

The Charities Commission requires the Trustees to prepare financial statements foreach financial year which give a true and fair view of the state of affairs of the companyand of the surplus or deficit of the company for that period. In preparing those financialstatements, the Trustees are required to:

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

The Trustees are responsible for keeping proper accounting records which are sufficientto show and explain the charity's transactions and disclose with reasonable accuracy atany time the financial position of the charity and to enable them to ensure that thefinancial statements comply with the Charities Act 2011 and SORP (FRS102). They arealso responsible for safeguarding the assets of the company and hence for takingreasonable steps for the prevention and detection of freud and other irregularities.

So far as each of the Trustees are aware at the time the report is approved:- there is no relevant audit information of which the Charity's Trustees are

unaware, andthe Trustees have taken all steps that they ought to have taken to makethemselves aware of any relevant audit information and to establish that theauditors (ff necessary) are aware of that information.

There are no uncertainties about the charity continuing as a going concern.

How our activities deliver public benefitAll our charitable activities focus on the prevention of poverty through helping vulnerableyoung people and families with children by giving free specialist independent legal

advice in Housing I Homelessness, and Community Care with a focus on those youngpeople with disabilities, care leavers and carers and families with children.you legal also provides a legal advice line so people or advisers can get advice overthe telephone on a range of legal issues. Additionally you legal provides 2nd Tieradvice to other local organisations on legal issues. It is accountable to the LocalCommunity through its Trustees, which comprises representatives from local people,groups and agencies.

In carrying out our activities, the Trustees have regard to the Commission's publicbenefit guidance by taking it into account when making decisions relating to theguidance. The Trustees have had no reason to depart from the guidance.

We will also continue to increase our Legal Aid income and add to that when we obtain anew Housing Contract. This will make Youth Legal financially sustainable for theforeseeable future and bring on board more experienced people to work on the variousprojects and contribute to fundraising and expanding Youth Legal's work.

Volunteering ContributionOur policy is underpinned by the following principles:

~ Youth Legal will ensure that volunteers are properly integrated into theorganisation

~ Youth Legal does not aim to introduce volunteers to replace paid staff.~ Youth Legal expects that staff at all levels will work positively with volunteers.~ Youth Legal accepts the definition of Volunteering as given by the National

Compact Code of Volunteering:.

"volunteering is defined as an activity that involves spending time, unpaid,doing something that aims to benefit the environment or individuals orgroups other than (or in addition to) close relatives. '

Our volunteers are invaluable to maintain our organisation. They assist inter alia withthe administration work; answering the telephones; maintain the database of youngpeople's services in the area.

Young volunteers will assist In Implementing our social media strategy so we have afirsthand insight to what young people need and want when accessing information. Wewill have leaflets available that the volunteers help draft and will be made availablethrough social media including Twitter, Facebook, Google and videos for Snapchat andYou Tube. They also help to keep out website up to date.

Risk managementThe Trustees have assessed the major risks to which we are exposed, in particularthose related to the operations and finances of the company. Where appropriate,systems or procedures have been established to mitigate the risks the charity faces.However the Trustees are aware that the loss of a major funder or contract could lead toclosure or a severe curtailment of our operations. To mitigate against this happening weendeavour to provide the highest possible level of service to both its clients and thefunders and is constantly seeking to generate additional income.

Significant external risks to funding recently have led to the development of a strategicplan which will allow for the diversification of funding and activities. Internal control risks

are minimised by the implementation of a Financial Controls Policy setting outprocedures for authorisation of all transactions and projects. Further, procedures are in

place to ensure compliance with health and safety of staff, volunteers, clients andvisitors to the our office and we have a Specialist Quality Mark from the Legal AidAgency for our client care.

Events since the end of the yearThe Centre has had success in raising funds from Trusts and Grants over the past yearand has increased its income from the Legal Aid Agency contract in Community CareLaw. We continued to run our Homelessness Advice Project —Opening Gates withfurther funding from Chances and Battersea Power Station Foundation. We received agrant from Wsndsworth Council for our volunteer project and to develop a social mediaprogramme.

The Strategic Legal Fund awarded us a grant to develop strategic litigation on the areaof families with No Recourse to Public Funds and how they are treated by localauthorities. We teamed up with Project 17 to collate detailed information about localauthorities' No Recourse to Public Funds (NRPF) practice. This is to enableorganisations to access information to enable them to obtain the best possible outcomewhen referring to, and help&ng destitute clients approach local authorities for supportunder s17 Children Act 1989, and assist strategic litigation.

In addition to working in partnership with Lifetime, we continue to carry out training in

Community Care and Housing for local organisations. The attendees of the abovementioned training reported an increased level of knowledge after the session. Mostreported confidence now in knowing when their service users rights to community careservices are being breached and more able to help the service user to attain their rightsand goals. All would highly recommend the course to a friend.

Plans for the futureTo continue meeting our objectives in the future we will:

k continue to give young people access to facilities that assist in building theirconfidence and giving them the skills to live independent, productive and happylives. To that end on 1 August 2014 we opened offices at Ashburton Youth Clubto develop the one-stop shop for easily available advice, information, training andcounselling.

I continue to give young people specialist legal advice in Community Care law. Wewere awarded a Legal Aid Agency contract in Community Care Law which beganon 1 August 2014 and will be tenderlng to continue this year.

K continue to give specialist legal advice to young people experiencinghomelessness having been excluded by their family as early as 16, by assistingthem all the way through the homelessness process to avoid gatekeeping.

expand the housing advice by applying for a Legal Aid Housing Law Contract.

develop Know Your Rights Project including debt law, training young people andlocal voluntary sector, information distribution on various aspects of legal rights.

a details of legal advice and other youth services in their area. The website wili bedeveloped to indude current news, myth debunking, a section showing what' son, and advice for young people. It was built by a young person and will beupdated by the young peopie. We are working towards the Youth AdviceNetwork package being roiled out across London. ,

seek to develop a Pubhc Legal Education f Peer Training programme in legalcapability to help YP recognise their rights and responsibtttthxs within the law sothat they can identify law related problems as soon as possible snd take effectiveaction to avoid problems escalating to crisis. We will work with the alreadyexisting youth services in the area making it easy for Yp to access the existingservices and also avoldlng duplication of services,

continue to carry out training for local organisations so they can recognise whentheir clients are not accessing their legal rights and can help and/or refer to theappropriate service

AccountantsWe are required to have audited or externally examined accounts as our income wasmore than K26, 000.00 in the year. Therefore we instructed Matt Bsmatt, a qualifiedBookkeeper, to prepare our accounts and to have them externally examined by BeverleyCampbell, BC Consultancy Services, a member of the Association of Chsdtyindependent Examiners and CIPFA (Afl).

The trustees declare that they have approved the trustees' repott above.

This report was approved by the Trustees on P.It,', ref and signed on its behalf by:

Laura ClerkChair

CHARITY COMMISSIONFOR ENGLAND AND WALES

Youth

Period start date

nnaa unsoTo

Cher ",y No 1151052l'I 0

s 31/03/201 8

Recommended categories by

Incoming resources (Note 3)Income and endowments from:Oonadcns snd lsgsdesCharttable acevlees

Other trading acsviees

In vsstlrr en to

Separate mstensl item of income

Other

TotalResources expended (Note 6)Expenditure on:Rsrslng funds

Charitable actrvibes

Separate matenal item of expense

Other

Total

1,72736 788 33,282

1 72770 070 42, 981

605Soe607

15 15

S08S09S10S11S12

31 043 8 984 40 027 39 511

9 51

cp Unrestricted Restricted Endowment Total funds Prior yearE E E E

F01 F02 F03 F04 F05

Net lncomel(expenditure) before Investmentgains/(losses)Nst gens/(losses) on investments

Net income/(expenditure)Extraordinary itemsTransfers between fundsOther recognised galnsl(losses):

613614S15616S17

7,487 24,298 31,785 3,473

Gains and losses on revaluation of lixed assets for the chesty'9 own useOther gens/(losses)

Net movement In funds

618619S20

Reconciliation of funds:Total funds brought forward

Total funds carried forwardS21S22

18 836 18 836 15 363

Unreslrktedrs funds

E

Restrictedincome Endowment Total thisfunds funds year

E E E

Totst lestyear

E

Fixed assetsIntangible assetsTangible assetsHeritage assets

Investments

(Nots 15)(Note 'f4)(Note 18)

(Note 17)Total fixed assets

Current assetsStacks (Note 18)Debtors (Note 18}lnvestmsnts (Nate 17.4)Cash at bank «nd In hand (Note 24)

Total cunent assets

801802803

807808809810

F01 F02 F03 F04 F05

Cretlftors: amounts falling due withinone year (Note 20) 811 8,748 8,748 10,480

lVet current assets/(ftsbfffdes) 812

Total assets less current liabilities 812

Creditors: amounts fsging dus afterone year (Note 20}Provisions for liabilities

814

815

Total net assets or llabllitfesFunds of the CharityEndowment funds (Note 27)Restricted Income funds (Note 27)

Unrestricted funds

Revaluation reserve

816

817

816

819

820

26,32324,298

26 323 24 298 50 821 18838

24,298

26,323

Total funds 821

signed by one or bvo trustees on behalf of sil nnt N«me

&r ft ktr Ic

Adebo e Fadero

&V- fo, (d.1/10/2018

Note 3

Donationsand legacies:

Onid

Analvsls of income

Anal isfunds

1,727

income funds Total funds Prior yearE E1 727

M m

te

b v mns and r

33 282 33 282 3 390

Total 1,727 33,282 35,009 3,390

Charitableactivities: 36 788 36 788 39 591

OthertradlngactMtles:

Other

Total 36,788 36 788 39 591

Total

Income fromInvestments:

ter

enn e

15 15

Total 15

Separatematerial Itemof income:

Total

ain onion of en wm

di I f refixeda th

TOTAL INCOME

Other Information:

Total

82 42 984

All Income In the prior year wss unrestricted except for.(please provide description and amounts)

Where eny endowment fund is converted Into income In thereporting period, please give the reason for the conversion.

Within the Income items above the following Items arematerlah (please disclose the nature, amount and any prioryear amounts)

CC17a (Excel) 26/I 0/201 6

Note 6

Expenditure onraising funds:

Analvsis of expenditure

Anal lsIncurred seeking donations

Incurred seeking legacies

Restrictedunrestricted income Endowment

funds funds funds Total funds Prior yearE E

Incurred seeking grants

Operating membership schemes andsocial lotteries

Staging fundraising events

Fudralsing agents

Operating charity shops

Operating a trading companyundertatcng non-chantable tradingaclivlAdvertising, marketing, direct mail and

ublidStart up costs incurred in generatingnew source of future income

Database development costs

Otilel' tmdnlg actlvlbes

Investment management costs:Porffolio mana ement costsCost of obtaining investment advice

3 686 3 686 8 983

Investment administration costs

Intellectual property kcenmng costs

Rent collection, property repairs andmaintenance charges

Total expenditure on raising funds 3,666 3,686 8,983

Expenditure oncharitableactivities

27 357 8 984 30 528

Separate materialItem of expense

Total expenditure on charitableactivities

27,357 8,98436 341 30 528

Total

Other

TOTAL EXPENDITURE

o er expen ture

9,51

CC17a (Exceg 25/1 0/201 S

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CCI7

Note Z

2.2 INCOg)IE

Accounting poltctee

This s/andsrd //st o/accounbng po/h/es hss been sppfied by t/w char/ty except for those bbked 'No' or 'Aye . Where edi/fersni or sddocns/ po/icy has been adopted fben /6/8 Is data//ed In the box be/cw.

Recognidon of Income These are Induded ln the Statement of Flnandal Actlvltlss (SCFA) whenthe rhsdty bscoirrss snthsd to ths msouioes,lt Is more likely Ihan no!that the trustees vnl receive 1he resources; andthe moneta/y value csn be measured wfih suffiosnt relianfily

There has been ro olTselung of assets and habfiibes, or income and expenses, unless mquimdPermitted by the FRS 102 SORP or FRS 1 D2

m Yes No N/s

Ii

Gnmts and donathnsGrants srd donathns are only indudsd in the ScFA when the general income recogntticncnteda 8/8 iriet (6.10 to 6 12 FRS102 SORP).

In the case of performance retated gmnts, Income must only be re/xgnursd to the extentthat the charity has provided the specrlied goods or services as sntiUsmsnt to ths grantonly rxxurs when the performance related conditions ere met (616 FRS 1D2 SORP).Lsgades are Included in the SOFA when recept is probable, that is, when there hasbeen grant or prcbate, ms executors reve estabihhed mat there are sumcwnt assets in

ths estate and any cond ibons attached to ihs legacy are either within the control of thecharity or have been met.

The charity has rscewed government gnmts in the rvporfing period

Ves No N/8

Ves No hya

Tsx rectffinis ondonations and gfits

Contracmra Income andpwformanca rslatsd

g r/I rite

Doil&bxl goods

Gdt Ard receivable is tnduded In hcome when there is 8 valid declarathn fram the donor.Fhy Grfi Akt 8/nctmt ~on 8 donsfion Is conrfidersd h bs pan rfi frat gtfi tmd istreated as an addition to Ihe same fund ss the inktal donation unless the donor or thetsmw of the appeal have spsdtisd otherwise

This is only induded h the SoFA once the charrty has prov/ded the related yxxts orservices or mst the performance related condibons.

Donated goods are measured at fair value (the amount for which tha asset could besxchenglxfi ililess Imp/Scbcsl to do so,

The cost of any stock of goods donated for distnbuhon to benefldariss Is deemed to bethe fak value of those gifts at the lime of their receipt and they are rscogn wad on rscw ptIn the reportlrg period in whidr ttw stocks are distributed, they are recognised as an8/qrense at the canylng amount of the stocks at dlstribuUon

Donated goods for resale are measured at fwr value on Indict recogntUon, which is theaxpaaM procsecb from sale less the expected costs of sale, and recognised in 'Incomefrom other trading scbvltlss' with the corresponding stock recognised in the balancesheeL On rts sale the value of stock is charged against 'Inccme from other tradingactlvhles' and the proceeds from sale are also recognised as 'Income from other trarflngIKtl lrIUes .

Goods dona'lsd for on-going use by the chsfity are recognised as tangible fixed asselssnd induded h the SoFA as hcoming resources when receivable

Gifts in kind for use by the charity are Included In the SoFA ss income from donatronswhen receivable.

Yes No N/8

Vea No N/8

Yes No N/a

Yes No N/a

vYes No N/a

Donated services s rid

facttldesDonated servkm and fadfities are mdudsd in the SOFA when received at the value ofthe gfit to the charfiy prornded ths value of the gfit can be measured rsfiably

Donated services and fad UUes that are consumed immediately are rscogn wed as mcomevnth an equivalent amount recognised as an expense under the appropnate heading ln

Uts SOFA

Ves hh N/8

Ves No N/8

Support costs Ths charity hss ircuned expenditure on support costs.

Volunteer helpThe value of sny voluntary help received is not induded in the accounts but ts describedIn the trustees' annual report.

Yes No N/8

u

Income from interest,royalUes and dhrldenda

This Is Indudsd ln the accounts when receipt is probable and the amount receivable canbe measured regsbly

Yes No NlaIncome from membership Membership subscrlptlons received in the nature of a gift are recognised in Donabonssubscrlpfions and Lsgadea

Membership subscripdons which gives s member the right tc buy serncss or otherbenefits are rscogn/ssd as income earned fram the provision of goads and swvlces asincome from chadtable sctMtles

Insurance cairns are only included in the SoFA when the general Income recognltlon

as No N/a

Yes No N/e

claims

Invesbnent gains andlosses

2.3 EXPENDITURELlablfity recognltlon

criteria ere met (5 10 to 6 12 FR5102 scRP) and are induded as an item of otherincome m the SoFA.

This intfiudea any realised or unreafised gains or losses on the sale of investmsnts andany gain or loss resulting from revaluing avestments to market value at the end of the

year.

AND LIABILITIESLlabfiitles are recognised where a is more likely than not that there is 8 legal orconstruobve obfigsbon committing the charity to pey out resources end the wnount of theobligabon can be measured with reasonable certainty

Support cash have bean slktcatsd ~governance costs end other supporLGovernance costs compnse all casts invoMng pubfic accountabglty of the charity snd its

compisnce vfith mgulation and good pracfice.

Support txtsts indude central funcbons and have been efiocsted to activty costcstegones on a basis consistent with the use of resources, eg allocating property costsby floor areas, or per capita, stalf costs by the time spent and other costs by that usage

Y tqo hya

Yes No N/a

u il

Where the chanty gives a grant with condlUons for Its payment being a speofic level ofservice or output to be provided, such grants are only recognised m Ihe SoFA once theconditionsretxpient orms gant has provkted tne specmed servae or output.

as No N/8

Gmnts payabls withoutperfonsance contfitlons

Where there are no condfilons attaching to the grant that enables the donor charity toresfisticaay avoid the commitment, s Iiabtity kir the lufi fix/ding obfigstlon must tx!rscog iil BBd

Yes Nc N/8

Redundancy cost

Deferred income

The charity made no redundancy payments dunng the repoisng pedod

No material item of dsfenad Income has been Induded In the accounts.

k/ u L

Yes Nc N/8

Creditors

Provisions for Sebi ides

Basic fir/in/clat

Instrumsrds

The chsrily has ciatyttors which are measured et settlement amounts lees sny tradediscouhts

A Uabgty is measured on recogniUon at its histoncsl cost and then subsequentlymeasured Bt ths best estmate of the amount required to setUe the obfigafion at thereporting dateThe charfiy accotats for basic firwncbl instruments on inibal recognrUon as perparagraph 10 7 FRS102 SORP Subsequent measurement is as per paragraphs 1117to 11 19, FRS102 SORP

Yes Nc hya

u 0

Yes No hua

~v244 ASSETSTangible fixed assets for These are capltallsed if they can be used for more than one year, and coat at leastuse by charity

Intangible axed assets

Tliat/ 8/8 valued Bt cost.

The depredation tates and methods used Bre disclosed a note 0.2.

The charity has intangible fixed assets, that is, non-monetary assets that do not have

physical substance but are identrfiable and are controlled by the charity through custodyor legal nghts. The amortlsabon ates and methods used are disclosed in note 9.5

v

Yes No N/a

Heritage assete

Investments

They are valued st cost.

The chsrfiy has heritage assets, that Is, ran monetaty assets with historb, arbsta,sdentfilc, technological, geotfityskxsl or environmental quafifiss that sre held andmaintained prindpagy for their contribution to knowledge and culture The depredafionrates and methods used as dlsdosed In note 8 a 1 4,

They are valued at cost.

Fixed asset Investments kt quoted shares, traded bonds and stnfilar investments arevaiueo at inmsfiy at cost and sutaequenfiy st tair vsiue &mmr msvket vaiue) at tne yearend. The same treatment is appted io unlisted investments unless fair value cannot bemeasured refiably in which case It Is measured at cost less Impairment.

investments held for resale or pending thar sale and cash snd cash equivalents wtth 8matunty date of less than 1 year are treated as current asset Investments

No N/8

Yes No N/a

Yes No N/e

YBS No N/8

i/

Yas No N/a

0

Stocks and work In

progress

Stocks held fcr sale es part of non-ctwntsble trade are measured et the lower or cost or netreafisable value

Geode or services provided as part of 8 tttarkable activity ars measured st net reafisable valuebased on the service potential provided by Items of stock

Yes No N/eWork in progress is valued at cost less any foreseeable loss Ihat w Ifitety to occur on Ihe contract.

Debtcrs including trade debtors and loans receivable) sre measured on initial recognltlon at Yes Nc N/a

settlement amount aner any Irede dlscmats or amount advanced by the chwlty Subsequently,they are measured at the cash or other cons klerabon expected to be received. 1/

The charfiy has has investments which it hokls for resale or pending ther sale and cash and cashh I h»uth w hl 4 t i th o Tho otM 4o h 4 t M h YeB No N/s

equivalents with a matunty date of less then one year held for Investment ptsposes rather than tomeet short term cash cornmltmsnts as they fall dus.

They are valued st fair value except where they qualrfy as baste hnanctal InstrumentsYes No N/a

POLIOIES ADOPTEDADDITIONAL TO ORDIFFERENT FROIIITHOSE ABOVE

Note 10 Details of certain items of expenditure10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny ofaccounts and other services provided by yourindependent examiner. If nothingwas paid please enter '0' in the appro prtate box(es).

Independent examiner"s fees

Assurance services other than audit or independent examination

This yearf

250

Last yearf

250

Tax advisory fees

Other fees (for example: financial advice, consultancy, accountancy services) paidto the independent examiner 300

CC17a (Exceg 23/1 0/2018

Note 11 Paid employeesPlease complete this note if the charity has any employees.

11.1 Staff CostsThis year Last year

Salaries and wagesSocial security costsPension costs (defined contribution scheme)Other employee benefits

Total staff costs

23,009

1,512

521

19,857

1,191

21 04

Please provide details of expenditure on staff working for thecharity whose contracts are with and are paid by a related party

Please give detaiTs of the number of employees whose total employee benefits (e/rcluding employerpension costs) fell within each bend of t:10,000 from f60,000 upwards. If there are no such transactions,please enter true'in the box provided.

No employees received employee benefits (excluding employerpension costs) for the reporting period of more than 660,000

BandR60,000 to 869,999670,000 to f79,999680,000 to 889,999690,000 to 699,9998100,000 to 8109,999

Number of em lo ees

Please provide the total amount paid tokey management personnel (includestrustees and senior management) fortheir services to the charity

11.2 Average head count in the year

The parts of the charity in which theemployees work

s yearNumber

as yearNumber

Total

CC17a (Excel) 25/1 0/201 8

Note 12 Defined contribution pension scheme or defined benefit scheme accountedfor as a defined contribution scheme.

12.1 Please complete this note If a defined contribution pension scheme ls operated.

Amount of contrlbufions recognised inthe SOFA as an expense

1511.53

Ftease explain the basis for allocatingthe liability and expense of definedcontribution pension scheme betweenactivities and between restricted andunrestricted funds.

Apportioned between activities where relevant based onpercentage of overall salary costs apporfioned however this Is notrelevant this financial year

122 Please complete this section where the charity participates in a defined benefit pension plan but isunable to ascertain Its share of the underlying assets and liabilities.

Please confirm that altough the schemeis accounhxt for as a definedcontribution plan, it is a defined benefitplan.

Please provide such information as lsavailable about the plan's surplus ordeficit and the Implications, If any, forthe reporting charity

12.3 Please complete this section where the charity participates In a multi-employer defined benentpension plan that ls accounted for es a defined contribution plan.

Describe the extent to which the charitycan be liable to the plan for otherentitles' obligations under the termsand conditions of the multiwmployerplan

CC17a (Excel) 23/1 0/2018

Note 18 StocksPlease complete this note if the charily holds any stock items

18.1 Please state the carrying amount of stock and work in progress anaiysed betweenactivities.

Stock

For For resaledistribution

Donated goods

Work in

For For resale progressdistribution

Charitable activities:

Opening

Added in per/od

Expenaedin period

Impaired

Closing

Other trading activities:

Opening

Addedin period

Expeneed In period

Impaired

Closing

25,000

26,000

Other:

Opening

Added in period

Expenaed In period

Impaired

Closing

Total this year

Total previous year

25,000

25, 000

18.2 Please specify the canying amount ofany stocks pledged as security for liabilities

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Independent examiner's report on +

the accountsCHARITY COMMISSIONFOR ENGLAND AND WALES

Report to the trustees/ YOUTH LEGAL & RESOURCE CENTREmembers of

On accounts for the year 31"MARCH 2018ended

Charity no 1151052(if any)

Set out on pages

Respectiveresponsibilities oftrustees and examiner

The charity's trustees are responsible for the preparation of the accounts.The charity's trustees consider that an audit is not required for this yearunder section 144 of the Charities Act 2011 ("the Charities Act") and that anindependent examination is needed.

It is my responsibility to:~ examine the accounts under section 145 of the Charities Act,~ to follow the procedures laid down in the general Directions given by the

Charity Commission (under section 145(5)(b) of the Charities Act, and~ to state whether particular matters have come to my attention

Basis of Independentexaminer's statement

Independentexaminer's statement

My examination was carried out in accordance with general Directions givenby the Charity Commission. An examination includes a review of theaccounting records kept by the charity and a comparison of the accountspresented with those records. It also includes consideration of any unusualitems or disclosures in the accounts, and seeking explanations from thetrustees concerning any such matters. The procedures undertaken do notprovide all the evidence that would be required in an audit, andconsequently no opinion is given as to whether the accounts present a 'trueand fair' view and the report is limited to those matters set out in thestatement below.

In connection with my examination, no material matters have come to myattention which gh es me cause to believe that in, any material respect

~ the accounting records were not kept in accordance with section 130of the Charities Act; or

~ the accounts did not accord with the accounting records; orthe accounts did not comply with the applicable requirements concerningthe form and content of accounts set out in the Charities (Accounts andReports) Regulations 2008 other than any requirement that the accountsgive a 'true and fair' view which is not a matter considered as pert of anindependent examination.

I have come across no other matters in connection with the examinationto which attention should be drawn in this report in order to enable aproper understanding of the accounts to be reached.

Signed: Date: 0 I

IER December 2017

Name: Beverley Campbell

Relevant professional Affiliate Member of Association of Charity Independent Examinersqualification(s) or body CIFPA Affiliate

(if any):

Address: BC CONSULTANCY SERVICES LTD

'I5 FAIRTHORN ROAD

CHARLTON LONDON SE7 7RL

~ ~

Only complete If the examiner needs to highlight material matters of concern (see CC32,independent examination of charity accounts: directions and guidance forexaminers).

Give here brief details ofany items that theexaminer wishes todisclose.

lER December 2017