2022-03-31-accounts

REGISTERED COMPANY NUMBER: 03697053 (England and Wales)
REGISTERED CHARITY NUMBER: 1077508

REPORT OF THE TRUSTEES AND

AUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

FOR
ELHAP
EVERY LIFE HAS A PURPOSE

THP Limited
Chartered Accountants
and Statutory Auditors
34-40 High Street
Wanstead
London
E11 2RJ

ELHAP
EVERY LIFE HAS A PURPOSE

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

		Page
Chairman's Report		1
Report of the Trustees	2	to	7
Report of the Independent Auditors	8	to	10
Statement of Financial Activities		11
Balance Sheet		12
Cash Flow Statement		13
Notes to the Financial Statements	14	to	23
Detailed Statement of Financial Activities		24

ELHAP
EVERY LIFE HAS A PURPOSE

CHAIRMAN'S REPORT FOR THE YEAR ENDED 31 MARCH 2022

IthasbeenanotherchallengingyearforELHAPaswehavetriedtocontinuedeliveringhighquality services
throughoutthecontinuedrestrictionsonsocialcareservicesduetothepandemic.In2020werespondedtoCovid by
movingouradultservicesoutdoors,buildingnewoutbuildingstoensureventilationandzoningour Adventure
Playgroundinto3zones.Whilstourrobustresponsemeantwecouldreopenandrunservicessafelythrough the
secondhalfofthepandemic,bySummer2021thechildrenwerebecomingalittlefedupwithbeingallocatedzones to
playin.InSpring2021weopenedafullyequippedCovidtestinghubwhereallstaffweretestedbeforecoming onto
thesite.ThismeantwecouldeasetherestrictionsinplaceatELHAPalittle,andweremovedthebarriersand fences
inSummer2021meaningourchildrenandyoungpeoplewereonceagainfreetoroamoverthewholeof our
AdventurePlayground.ThisfeltlikeahugemilestonetowardsnormalityatELHAP,althoughtestingcontinued until
Summer 2022.

Wehadanamazingplayschemesthroughouttheyearwithchildren,youngpeoplerediscoveringthejoyof pure,
unadulteratedAdventurePlay.2021/22wasadifficultyearfinanciallyforELHAPasCovidspecificgrantsand funds
werenolongeravailable,andopportunitiesforfundraisingeventsandactivitieswereseverelycurtailedbythe ever
changingCovidguidance.OurfundraiseralsoleftinFebruary2022meaningwehadnodedicatedperson fund
raising.Thankfullyourfundraisingeffortsandlocalauthoritysupportin2020helpedustorideoutthesecond difficult
Covidaffectedyear.Wealsohadsomeamazingsupportfromcorporatepartnersthatprovidedagenuine lifeline
throughthemostdifficultWinterperiod(specialthankstoBrookfieldPropertiesfortheamazingsupportand relentless
hard work).

OurstaffreportedthatchildrenreturningtoELHAPfollowingrepeatedlockdownsandclosuresofbothschools and
supportserviceswereinquitedesperateneedforplayopportunities.Ourplayworkers,particularlyour Well-Being
Playworker,whoisfundedbyagrantfromChildren-in-Needrosetothechallengeofencouragingandsupporting the
childrenandyoungpeopletonotonlyexploreourwildspacesandplayadventurously,butalsotoform friendships
and spend valuable time with their peers.

Onceagain,theELHAPteamhavedemonstratedtheirdedicationandcommitmenttothechildren,youngpeople and
adultsthatourcharityserves.Inextraordinarilydifficultcircumstancestheyhaveshownresilienceandcreativity to
continuedoingtheirvitalworkonourprojects.Theyhavebeenundauntedbythetestingregime,being outdoors
throughthewholewinterandwearingfacemasksoftenforhoursonend,andI,alongwiththewholeboardof trustees
am incredibly grateful and humbled by their endeavours.

Welookforwardtobrighterdaysaheadforourcharityaswebeginrebuildingourprojectsanddesigningnew play
initiatives to ensure the people who rely on our services get the support they need from ELHAP.

Dave Charlton

Chairman

25 January 2023

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ELHAP (REGISTERED NUMBER: 03697053)
EVERY LIFE HAS A PURPOSE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended31March2022.Thetrusteeshaveadopted the
provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

ELHAPwasestablishedin1976asanadventureplaygroundforchildrenwithdisabilitiesinNorthEastLondon and
Essex. Since then we have expanded our support services to include toddlers, young people, adults and their families.

Overthecourseofourdevelopmentandgrowththeconceptsof'adventure'and'play'haveremainedattheheart of
ourwork.Weprovideaspacewherechildrenandyoungpeoplewithdisabilitiesaregiventhefreedomtoexplore their
ideas,expandtheirabilitiesandmakeconnectionwiththewiderworld.Thisisachievedthroughphysicalplayin our
outdoorplaygroundandwoodlandreserve.Withinthisenvironmentweendeavourtoencourageourserviceusers to
takepartinallofouractivitiessuchasdrama,music,art,horticulture.Wealsoofferregularoutingsforyoung adults
in and around London.

Webelievethattheseexperiencesofpersonalexplorationandrisktaking,sooftendeniedtochildrenand young
people with disabilities, are vital to establish their confidence and resilience needed for a fulfilled life.

ThetrusteeshavepaiddueregardtoguidanceissuedbytheCharityCommissionindecidingwhatactivities the
charity should undertake.

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ELHAP (REGISTERED NUMBER: 03697053)
EVERY LIFE HAS A PURPOSE

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2022

ACHIEVEMENT AND PERFORMANCE

Here is a summary of our achievements during the 2021-22:

Weekend and Holiday Play Schemes

AllofELHAP'sprojectsarebuiltuponourcoreprincipalsofFreedom,AdventureandCommunity,andtheethos that
underpinsourworkcomesfromourAdventurePlayground,whichisattheheartofallofourwork.On our
playgroundwerunplayschemesforchildrenandyoungpeopleandtheirsiblingsduringschoolholidays,half terms
andonSaturdays.WithinELHAP'ssafeboundariesthechildrenareencouragedtoexplore,takerisks,getmessy and
takecontroloftheirdestiny.Inadditiontobeingagreatsourceoffunforthechildren,theseactivities, provide
valuable respite time to families of disabled children.

Inrecentyearswehavebeenacutelyawareofasenseof'playpoverty'inourcommunityofchildrenand young
peopleduetothemanypandemicrestrictionsandtheresultingisolationandanxietyexperiencedbychildren with
careandsupportneeds.Wehaveworkedhardtobetheantidotetothisbygentlyencouragingand supporting
childrenandyoungpeopletoengagewiththenaturalworld,mixwiththeirpeersandhavefuntogetherwhilst at
ELHAP.

ELHAP Connects

LaunchedinApril2020asawayofkeepingintouchwithELHAPfamiliesduringlockdownbutalsototryand entertain
themwhilstschoolswereclosed,ELHAPconnectscontinuestothrive.InDecember2021wesentathirdroundof play
boxestoallofELHAP'sregisteredchildrenandyoungpeople.Theseweremostgratefullyreceivedandweknow from
parents'feedbackfromthisinitiativein2020,thatsomeofourfamiliesusedtheELHAPPlayboxesas'Santa' presents
for their children.

In2021weengagedanexperiencedworkshopleadertocoordinatetheELHAPConnectsfilmsandprojects, making
themevenmoretailormadeforthepeoplewesupport.Thereisnowalibraryofover100shortfilmsonour YouTube
channelcoveringsubjectslikedenbuilding,artsandcrafts,dancesessions,yogaandweeklychallengesfor our
playworkersthatusuallyleadtogungy,wetormuckyforfeits!Thisisauniquecollectionthatwillforever catalogue
ELHAP'sswiftandinnovativeresponsetotheisolationandfearwroughtonourcommunitybythe international
pandemic.

Orchard Project

Thisprojectisforadultswithdisabilitiesandothercareandsupportneedsanditenablespeopletolearn practical
skills,developtheirindependenceandtakepartinarangeofstimulatingartsandnatureactivities.Basedin our
remarkableSaxonRoundhouse,ouradultsservicehascontinuedtoadheretostrictinfectioncontrol guidance
throughout2021andinto2022.Limitedcommunityaccesshasmeantthatourteamhavebeeninnovators -
designingin-houseprogrammesofarts,sensoryandecofocusedactivitiestoensurethateveryoneattendingis not
onlysafelysupported,buthasaccesstoavarietyofexperiences.Ouradultshavegreatlyenjoyedusingour wildlife
hideforbirdwatchingandsessionsonELHAPsfurryandfeatheredvisitors.Thisprojecthasanimportantsocial focus,
promotinginteractionwithpeersandhelpingpeopletodevelopmeaningfulfriendship,whilsttheyenjoya genuine
sense of being part of the ELHAP community.

Bridge Project

ELHAPBridgeisasmall,bespokeprojectforyoungpeoplewithLearningDisabilitiesandLookedAfterChildren who
havebeenexcludedfromeducation,arestrugglingtofitintotraditionaldayservices,orareatriskoflosing their
schoolplace.Weoffershortormedium-termplacements,oftenasatransitionphaseduringthesearchfor a
permanentschool,collegeordayserviceplace.Itquicklybecameapparentthatthedisruptioncausedtoolder young
peoplebythepandemicmeantthatoftencollegeordayserviceplacescouldnotbefoundandsomefamilieswere left
withoutanyprovisionatallfortheirschoolleavers.ELHAPBridgeadaptedtooffershorttermplacementstosome of
theseyoungpeople,particularlyconcentratingonpeoplewhomayfindcollegeormoretraditionaladult services
difficulttoaccess.ELHAPBridgeslotsbetweenourOrchardProjectandAdventurePlaygroundservingasa true
Bridge for young people at this most daunting time of change.

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ELHAP (REGISTERED NUMBER: 03697053)
EVERY LIFE HAS A PURPOSE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

Transition Studio

ThisdramaandadvocacygroupforTransitionageyoungpeopleisusuallycommunitybasedatRedbridge Drama
Centre.However,wedidourbesttorunoursessionsonzoomthroughthelockdownperiodwhenitwasn'tpossible to
usecommunityservices.Whilstthegroupadaptedamazinglywelltothisitcanneverbethesameasmeetingface to
face.InSpring2021weadaptedoursmalloutsidestageintoafull-sizeoutdoorstagewithrampaccessfor people
whousewheelchairs.WewelcomedthestudiomemberstoELHAPinSpringandAutumn2021todo some
site-specificdramaprojectsintheopenairusingELHAP'sstage,woodland,playstructuresandindoorspaces. This
wasthefirsttimewehaverundramaworkshopsandwearekeentodevelopthisspacetoafullyfunctioning outdoor
theatrethatcanbeusedintheSpringandSummermonths.Wearealsohopingtosecuregrantfundingto develop
ourTransitionstudioasweknowthisisanimportantserviceforyoungpeoplewhoarestrugglingwiththesea of
change that they are plunged into when they move from children to adults' services.

ELHAP's Pandemic Response

Wecouldneverhaveconceivedthedisruptionandfearcausedtoourcommunitybythesweepingchaosof an
internationalpandemic.AllELHAPprojectswereheavilyrestrictedbypublichealthguidanceasmanyofthe people
wesupportareclinicallyextremelyvulnerable.Notonlydidwereinventourservicestomeetthestrictrules around
infectioncontrolinsocialcare,wealsodesignedandranourowntestinghubandundertookahuge vaccination
programmeforallELHAPstafftotryandreducetheterribledisruption,anxietyandriskfacedbyourfamilies. The
ELHAPteamweremagnificent-channellingtheindomitablespiritofthoseearlyELHAPpioneersandproving once
again how compassionate and empathic they are.

Fundraising

InadditiontoLocalAuthorityfunding,weraised£212,605(2021:£249,640)fromFundraisingActivities and
CharitableDonations.ELHAPisimmenselygratefultoeveryonewhohascontributedtoourcharitablefunds through
thisparticularlychallengingperiod.Ourpartnersandfriendshavegonetogreatlengthsincludingskydiving, running
marathons, and others have held collections at funerals or other events for ELHAP.  We are humbled by these efforts.

FINANCIAL REVIEW

Financial position

Thecharityhadgrossincomingresourcesof£663,018,adecreaseof13%whencomparedtotheprevious year.
However,expenditureincreasedby3%to£701,005.Thisgeneratedanoveralldeficitof£37,987.Thedeficitis a
directresultofCovid-19pandemicandcessationofgovernment'sfurloughgrantsinSeptember2021.Asasocial care
providertoveryvulnerablepeople,ourserviceshasbeenseverelyrestricted.Weexpectourservicestoresume fully
by April 2023.

Asaresponsetothepandemicanditsfinancialrisks,thetrusteesregularlyassessedandreviewedthe charity's
financialpositionaswellascontinuingtoutilisethemeasurespreviouslyimplementedtodevelopthe charity's
financialstability.ThetrusteesacknowledgedthatELHAPmustremainhighlyflexibleandresponsivetothe changing
social care climate and the effects of the pandemic on social care settings.

Principal funding sources

In the year ended 31 March 2022 our principle funding sources were:

1. London Borough of Redbridge Contracts

2. London Borough of Waltham Forest's Contracts

3. Local Authorities Direct Payments and Individualised Budgets

4. O2E (Ordinary 2 Extraordinary)

5. Edward Gostling Foundation

6. The National Lottery Community Fund

7. Rangoonwala Foundation

8. Wheelwrights Charitable Trust

9. Joseph and Lilian Sulley Foundation

10. BBC Children-in-Need

11. COOP Local Community

12. Toyatoa Fund for a better tomorrow

13. Stewart Investors

14. TNL Community Grants

15. Brookfield Properties

16. The London Marathon Charitable Trust

17. General fundraising and donations.

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ELHAP (REGISTERED NUMBER: 03697053)
EVERY LIFE HAS A PURPOSE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

FINANCIAL REVIEW

Reserves policy

AsaresponsetoCovid-19andtheresultingfinancialdifficulties,itisthepolicyofthecharitythatunrestricted funds
whichhavenotbeendesignatedforaspecificuseshouldbemaintainedatalevelequivalenttobetweenoneto three
month'sexpenditure.Reservesatthislevelensuredthat,intheeventofasignificantdropinfunding,the charity
wouldbeabletocarryouttheactivitieswhileconsiderationwouldbegiventowaysinwhichadditionalfundsmay be
raised.

However,duringtheyearunderreviewandforthereasonsoutlinedinthisreport,ithasnotbeenpossibleto maintain
thislevelofreserves.At31March2022freeunrestrictedreservesamountedto£143,432(2021:£178,621)and total
unrestrictedreservesamountedto£199,612(2021:£238,126).Thetrusteesareconfidentthatthereserveswill be
restored to the level proposed by the charity's policy over the next three to five years.

FUTURE PLANS

Fundraising plans for future period

Wesuccessfullyrecruitedanewfull-timefundraisertostartinSummer2022,fulfillinganessentialroleifweare to
rebuildourprojectsandembarkonnewwork.Wewillbetargetinggrantfundingtosupportourexisting projects
and to help us develop new ones in response to the needs of our beneficiaries.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limited by
guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of the trustees

Thetrusteesforthepurposeofcharitylawandunderthecompany'sArticlesareknownasmembersoftheBoard of
Trustees.

ThecharitymaybyOrdinaryResolutionatGeneralMeetingappointanypersonwiththeappropriateskills and
experiencefortherolewhoiswillingtobeatrustee;eithertofillavacancyorasanadditionaltrustee.At every
AnnualGeneralMeetingathirdofthetrusteesshallretirefromoffice.Retiringtrusteesaretheneligible for
re-election.

Trustees are recruited through three routes:

- Recruited personally by existing members for their knowledge, experience of and interest in the charity's work;

• Recruited through external volunteering agencies; or

• Recruited through targeted recruitment campaigns.

Trustee Induction and Training

TrusteesarepartofELHAP'sinductionprogrammeandaresupportedbytheChair.Followingatourandmeeting with
theCEO'snewTrusteesobserveatrusteemeetingandsubmitanexpressionofinterestfortheboardtoassess. Once
approvedallnewTrusteesundertakeavettingprocess.TrainingofferedtonewTrusteesaspartoftheir induction
includes:NCVONewTrusteeTraining;EqualityandDiversityTraining;ApracticalguidetoGDPRand Safeguarding
Children.

Related parties

There were no transactions or balances with related parties that require disclosure disclosure in these accounts.

Risk management

Thetrusteeshaveadutytoidentifyandreviewtheriskstowhichthecharityisexposedandtoensure appropriate
controls are in place to provide reasonable assurance against fraud and error.

TheBoardhasaRiskManagementPolicy,incorporatingaRiskRegister,andbotharereviewedandupdated regularly.
Our strategic risk analysis shows that the ELHAP currently faces the following major risks:

• Increase our Income and improve our Financial Position.

• Safeguard and Wellbeing of the Children, Young People and Adults we work with.

Thetrusteeshaveassessedtheabovemajorriskstowhichthecharityisexposed,andaresatisfiedthatsystems are
in place to mitigate the exposure to them.

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ELHAP (REGISTERED NUMBER: 03697053)
EVERY LIFE HAS A PURPOSE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT Management and administration

Mr R Dighton - Director (Job Share)
Ms J Merry - Director (Job Share)
Mrs R Joseph - Head of Development (left in February 2022)
Mrs C Charles - Office Manager
Mrs A Shelley  - Bookings Administrator
Ms G Barrett - Testing Administrator (left in June 2022)
Mrs M Lazar - Finance Officer (left in March 2022)
Mr N Dey - Orchard Project/Bridge Project Team Leader
Mr K Ha - Senior Team Leader (left in July 2021)

New Staff Members appointed Post March 2022:

Sophie Blythe - Fundraising Manager (July 2022)
Flora Macfoy - Finance Manager (June 2022)

Volunteers

At31March2022,therewere25volunteerswhohadpreviouslyhelpedineveryaspectofthecharityactivities. Due
toCovid-19,arestrictedvolunteeringprojectstartedinSummer2021withafocusondecorating,gardening and
generalmaintenance.ThankfullybySpring2022wewerestartingtoreintroduceVolunteersonallprojectsandit is
now hoped that this project will expand considerably in the coming months.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

03697053 (England and Wales)

Registered Charity number

1077508

Registered office

119 Roding Lane North
Woodford Bridge
Essex
IG8 8NA

Trustees

D E Charlton Retired
T O'Donoghue Teacher
D Leaman-Hill Fundraising Director
S Rawal Physiotherapist
N Mccarthy Assistant Director (appointed 28.7.2021)
E M Crossley Retired (appointed 28.7.2021)
M S A Chowdhury (appointed 28.9.2022)
M Phipps (resigned 28.7.2021)

Transactions with Trustees

Therewasnotrusteeremunerationpaidtotrusteesinthecurrentandpreviousyears.Remunerationofthe Trustees
is governed by Clause 5 of the Memorandum of Association.

Trustees beneficial interest

Noneofthetrusteeshasanybeneficialinterestinthecompany.Allofthetrusteesaremembersofthecompany and
guarantee to contribute £1 in the event of a winding up

Senior Statutory Auditor

Shahid Hameed ACA FCCA

Auditors

THP Limited
Chartered Accountants
and Statutory Auditors
34-40 High Street
Wanstead
London
E11 2RJ

Page 6

ELHAP (REGISTERED NUMBER: 03697053)
EVERY LIFE HAS A PURPOSE

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2022

STATEMENT OF TRUSTEES' RESPONSIBILITIES

Thetrustees(whoarealsothedirectorsofELHAPforthepurposesofcompanylaw)areresponsibleforpreparing the
AnnualReportandthefinancialstatementsinaccordancewithapplicablelawandUnitedKingdom Accounting
Standards (United Kingdom Generally Accepted Accounting Practice).

Companylawrequiresthetrusteestopreparefinancialstatementsforeachfinancialyearwhichgiveatrueand fair
viewofthestateofaffairsofthecharitablecompanyandoftheincomingresourcesandapplicationof resources,
includingtheincomeandexpenditure,ofthecharitablecompanyforthatperiod.Inpreparingthose 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.

Thetrusteesareresponsibleforkeepingproperaccountingrecordswhichdisclosewithreasonableaccuracyat any
timethefinancialpositionofthecharitablecompanyandtoenablethemtoensurethatthefinancial statements
complywiththeCompaniesAct2006.Theyarealsoresponsibleforsafeguardingtheassetsofthecharitable 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,  THP Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on 25 January 2023 and signed on its behalf by:

D E Charlton - Trustee

Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ELHAP (REGISTERED NUMBER: 03697053)

Opinion

WehaveauditedthefinancialstatementsofELHAP(the'charitablecompany')fortheyearended31March 2022
whichcomprisetheStatementofFinancialActivities,theBalanceSheet,theCashFlowStatementandnotesto the
financialstatements,includingasummaryofsignificantaccountingpolicies.Thefinancialreportingframework that
hasbeenappliedintheirpreparationisapplicablelawandUnitedKingdomAccountingStandards(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 2022 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

WeconductedourauditinaccordancewithInternationalStandardsonAuditing(UK)(ISAs(UK))andapplicable law.
OurresponsibilitiesunderthosestandardsarefurtherdescribedintheAuditors'responsibilitiesfortheauditof the
financialstatementssectionofourreport.Weareindependentofthecharitablecompanyinaccordancewith the
ethicalrequirementsthatarerelevanttoourauditofthefinancialstatementsintheUK,includingtheFRC's Ethical
Standard,andwehavefulfilledourotherethicalresponsibilitiesinaccordancewiththeserequirements.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

Inauditingthefinancialstatements,wehaveconcludedthatthetrustees'useofthegoingconcernbasisof accounting
in the preparation of the financial statements is appropriate.

Basedontheworkwehaveperformed,wehavenotidentifiedanymaterialuncertaintiesrelatingtoevents or
conditionsthat,individuallyorcollectively,maycastsignificantdoubtonthecharitablecompany'sabilityto continue
as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Ourresponsibilitiesandtheresponsibilitiesofthetrusteeswithrespecttogoingconcernaredescribedinthe relevant
sections of this report.

Other information

Thetrusteesareresponsiblefortheotherinformation.Theotherinformationcomprisestheinformationincluded in
the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Ouropiniononthefinancialstatementsdoesnotcovertheotherinformationand,excepttotheextent otherwise
explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Inconnectionwithourauditofthefinancialstatements,ourresponsibilityistoreadtheotherinformationand, in
doingso,considerwhethertheotherinformationismateriallyinconsistentwiththefinancialstatementsor our
knowledgeobtainedintheauditorotherwiseappearstobemateriallymisstated.Ifweidentifysuch material
inconsistenciesorapparentmaterialmisstatements,wearerequiredtodeterminewhetherthisgivesrisetoa material
misstatementinthefinancialstatementsthemselves.If,basedontheworkwehaveperformed,weconclude that
thereisamaterialmisstatementofthisotherinformation,wearerequiredtoreportthatfact.Wehavenothing 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.

Matters on which we are required to report by exception

Inthelightoftheknowledgeandunderstandingofthecharitablecompanyanditsenvironmentobtainedinthe 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.

Page 8

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ELHAP (REGISTERED NUMBER: 03697053)

Responsibilities of trustees

AsexplainedmorefullyintheStatementofTrustees'Responsibilities,thetrustees(whoarealsothedirectorsof the
charitablecompanyforthepurposesofcompanylaw)areresponsibleforthepreparationofthefinancial statements
andforbeingsatisfiedthattheygiveatrueandfairview,andforsuchinternalcontrolasthetrusteesdetermine is
necessarytoenablethepreparationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherdue to
fraud or error.

Inpreparingthefinancialstatements,thetrusteesareresponsibleforassessingthecharitablecompany'sability to
continueasagoingconcern,disclosing,asapplicable,mattersrelatedtogoingconcernandusingthegoing concern
basisofaccountingunlessthetrusteeseitherintendtoliquidatethecharitablecompanyortoceaseoperations, or
have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Ourobjectivesaretoobtainreasonableassuranceaboutwhetherthefinancialstatementsasawholearefree from
materialmisstatement,whetherduetofraudorerror,andtoissueaReportoftheIndependentAuditorsthat includes
ouropinion.Reasonableassuranceisahighlevelofassurance,butisnotaguaranteethatanauditconducted in
accordancewithISAs(UK)willalwaysdetectamaterialmisstatementwhenitexists.Misstatementscanarise from
fraudorerrorandareconsideredmaterialif,individuallyorintheaggregate,theycouldreasonablybeexpected to
influence the economic decisions of users taken on the basis of these financial statements.

The extent to which the audit was considered capable of detecting irregularities including fraud

Ourapproachtoidentifyingandassessingtherisksofmaterialmisstatementinrespectofirregularities, including
fraud and non-compliance with laws and regulations, was as follows:

-theengagementpartnerensuredthattheengagementteamcollectivelyhadtheappropriate competence,
capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

• we identified the laws and regulations applicable to the charity through discussions with trustees and other management, and from our commercial knowledge and experience of the sector in which the company operates;

-wefocusedonspecificlawsandregulationswhichweconsideredmayhaveadirectmaterialeffectonthe financial
statementsortheoperationsofthecompany,includingtheCompaniesAct2006,CharitiesActand SORP
requirements,GeneralDataProtectionRegulations(GDPR),Safeguarding,EmploymentandHealthand Safety
legislation;

• we assessed the extent of compliance with the laws and regulations identified above through making enquiries of

• management and inspecting legal correspondence; and

• identified laws and regulations were communicated within the audit team regularly and the team remained alert to

• instances of non-compliance throughout the audit.

Weassessedthesusceptibilityofthecharity'sfinancialstatementstomaterialmisstatement,includingobtaining an
understanding of how fraud might occur, by:

• making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of

• actual, suspected and alleged fraud; and

• considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

• performed analytical procedures to identify any unusual or unexpected relationships;

• tested journal entries to identify unusual transactions;

• assessed whether judgements and assumptions made in determining the accounting estimates were indicative of

• potential bias; and

• investigated the rationale behind significant or unusual transactions.

Inresponsetotheriskofirregularitiesandnon-compliancewithlawsandregulations,wedesignedprocedures which
included, but were not limited to:

• agreeing financial statement disclosures to underlying supporting documentation;

• enquiring of management as to actual and potential litigation and claims; and

• reviewing correspondence with Charities Commission and any other relevant regulators as required.

Thereareinherentlimitationsinourauditproceduresdescribedabove.Themoreremovedthatlawsand regulations
arefromfinancialtransactions,thelesslikelyitisthatwewouldbecomeawareofnon-compliance.Auditing standards
alsolimittheauditproceduresrequiredtoidentifynon-compliancewithlawsandregulationstoenquiryofthe trustees
and other management and the inspection of regulatory and legal correspondence, if any.

Materialmisstatementsthatariseduetofraudcanbehardertodetectthanthosethatarisefromerrorasthey may
involve deliberate concealment or collusion.

Afurtherdescriptionofourresponsibilitiesfortheauditofthefinancialstatementsislocatedonthe Financial
ReportingCouncil'swebsiteatwww.frc.org.uk/auditorsresponsibilities.ThisdescriptionformspartofourReportof the
Independent Auditors.

Page 9

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ELHAP (REGISTERED NUMBER: 03697053)

Use of our report

Thisreportismadesolelytothecharitablecompany'smembers,asabody,inaccordancewithChapter3ofPart16 of
theCompaniesAct2006.Ourauditworkhasbeenundertakensothatwemightstatetothecharitable company's
membersthosematterswearerequiredtostatetotheminanauditors'reportandfornootherpurpose.To the
fullestextentpermittedbylaw,wedonotacceptorassumeresponsibilitytoanyoneotherthanthe charitable
companyandthecharitablecompany'smembersasabody,forourauditwork,forthisreport,orfortheopinions we
have formed.

Shahid Hameed ACA FCCA (Senior Statutory Auditor)
for and on behalf of THP Limited
Chartered Accountants
and Statutory Auditors
34-40 High Street
Wanstead
London
E11 2RJ

25 January 2023

Page 10

ELHAP

EVERY LIFE HAS A PURPOSE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 144,034 Charitable activities 4 Orchard project 286,842 Playwork activities 122,932 Transition project - Investment income 3 27 Other income 5 40,612 Total 594,447 EXPENDITURE ON Charitable activities 6 Orchard project 397,732 Playwork activities 200,478 Transition project 3,016 ELHAP Connects project - Furloughed employees costs 15,514 Governance costs 17,890 Total 634,630 NET INCOME/(EXPENDITURE) (40,183) Transfers between funds 17 1,669 Net movement in funds (38,514) RECONCILIATION OF FUNDS Total funds brought forward 238,126 TOTAL FUNDS CARRIED FORWARD 199,612	Restricted fund £ 68,571 - - - - - 68,571 46,462 19,913 - - - - 66,375 2,196 (1,669) 527 52,762 53,289	2022 Total funds £ 212,605 286,842 122,932 - 27 40,612 663,018 444,194 220,391 3,016 - 15,514 17,890 701,005 (37,987) - (37,987) 290,888 252,901	2021 Total funds £ 249,640 232,297 69,745 1,036 82 205,482
			758,282
			269,919 148,375 1,008 23,732 223,660 10,717
			677,411
			80,871 -
			80,871 210,017
			290,888

The notes form part of these financial statements

Page 11

ELHAP (REGISTERED NUMBER: 03697053) EVERY LIFE HAS A PURPOSE

BALANCE SHEET

31 MARCH 2022

					2022	2021
		Unrestricted	Restricted		Total	Total
		funds	fund		funds	funds
	Notes	£	£		£	£
FIXED ASSETS
Tangible assets	13	49,806		-	49,806	53,438
CURRENT ASSETS
Debtors	14	41,521		-	41,521	83,250
Cash at bank and in hand		144,329	53,289		197,618	244,817
		185,850	53,289		239,139	328,067
CREDITORS
Amounts falling due within one year	15	(36,044)		-	(36,044)	(90,617)
NET CURRENT ASSETS		149,806	53,289		203,095	237,450
TOTAL ASSETS LESS CURRENT LIABILITIES		199,612	53,289		252,901	290,888
NET ASSETS		199,612	53,289		252,901	290,888
FUNDS	17
Unrestricted funds:
General fund					143,432	178,621
Designated Funds					56,180	59,505
					199,612	238,126
Restricted funds:
Restricted Funds					53,289	52,762
TOTAL FUNDS					252,901	290,888

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon25January2023 and
were signed on its behalf by:

D E Charlton - Trustee

The notes form part of these financial statements

Page 12

ELHAP

EVERY LIFE HAS A PURPOSE

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2022

		2022	2021
	Notes	£	£
Cash flows from operating activities
Cash generated from operations	19	2,774	76,772
Net cash provided by operating activities		2,774	76,772
Cash flows from investing activities
Purchase of tangible fixed assets		-	(1,082)
Interest received		27	82
Net cash provided by/(used in) investing activities		27	(1,000)
Cash flows from financing activities
New loans in year		-	50,000
Loan repayments in year		(50,000)	-
Net cash (used in)/provided by financing activities		(50,000)	50,000
Change in cash and cash equivalents in
the reporting period		(47,199)	125,772
Cash and cash equivalents at the
beginning of the reporting period		244,817	119,045
Cash and cash equivalents at the end of
the reporting period		197,618	244,817

The notes form part of these financial statements

Page 13

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities: Statement
ofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January 2019)',
FinancialReportingStandard102'TheFinancialReportingStandardapplicableintheUKandRepublic of
Ireland'andtheCompaniesAct2006.Thefinancialstatementshavebeenpreparedunderthehistorical cost
convention.

Thefinancialstatementsarepreparedinsterling,whichisthefunctionalcurrencyofthecharity. Monetary
amounts in these financial statements are rounded to the nearest £.

Going concern

Atthetimeofapprovingthefinancialstatements,thetrusteeshaveareasonableexpectationthatthe charity
hasadequateresourcestocontinueinoperationalexistencefortheforeseeablefuture.Thusthe trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.

Income

Incomeisrecognisedwhenthecharityislegallyentitledtoitafteranyperformanceconditionshavebeen met,
the amounts can be measured reliably, and it is probable that income will be received.

Cashdonationsarerecognisedonreceipt.Otherdonationsarerecognisedoncethecharityhasbeennotified of
thedonation,unlessperformanceconditionsrequiredeferraloftheamount.Incometaxrecoverablein relation
to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legaciesarerecognisedonreceiptorotherwiseifthecharityhasbeennotifiedofanimpending distribution,
the amount is known, and receipt is expected.

Assetsgivenforusebythecharityarerecognisedwhenreceivable.Donationsinkind,excluding donated
goods,arerecognisedattheirvaluetothecharitywhenreceived:theonlyamountsincludedfor donated
servicesarethoseprovidedinaprofessionalcapacity.GiftAidreceivableisincludedinincomewhenthereis a
valid Gift Aid declaration and the donation has been received.

Governments grants are accounted for using the accruals basis.

Incoming resources received for future accounting periods are deferred on the balance sheet.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
and the amount of the obligation can be measured reliably.

Expensesareincludedinthefinancialstatementswhenincurred.Mostcostsaredirectlyattributableto the
activitiesinfurtheranceofthecharity'sobjectives.Wherecostsarenotdirectlyattributablethey are
apportioned as appropriate on the basis of 70% Orchard project and 30% Playwork services.

Governancecostsincludeauditfees,legalfees,andotherstrategiccostsrelatedtotherunningofthe charity
rather than day to day costs.

Tangible fixed assets

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetoveritsestimated useful
life.

Land and buildings- 15% on reducing balance
Equipment-   50% on cost and 25% on reducing balance
Minibus- 25% on reducing balance

Freehold land is not depreciated.

GrantsrelatedtoexpenditureontangiblefixedassetsarecreditedtotheStatementofFinancialActivities over
thelivesofthoseassets.TotalgrantsreceivablelesstheaggregateamountscreditedtotheStatement of
Financial Activities at the Balance Sheet date are included in the Balance Sheet as Restricted Funds.

Taxation

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

continued...

Page 14

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES - continued

Fund accounting

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

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Transfersaremadefromunrestrictedfundstorestrictedfundstocoveranydeficitsontherestricted fund.
Transfersaremadefromrestrictedincomefundswhentheconditionsimposeduponthefundareno longer
applicableandthefundbecomesunrestricted.Allowancestoandfromdesignatedfundsaremadeby the
trustees to cover specific projects.

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

Pension costs and other post-retirement benefits

Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayableto the
charitablecompany'spensionschemearechargedtotheStatementofFinancialActivitiesintheperiod to
which they relate.

Critical accounting estimates and judgements

Intheapplicationofthecharity'saccountingpolicies,thetrusteesarerequiredtomakejudgements, estimates
andassumptionsaboutthecarryingamountofassetsandliabilitiesthatarenotreadilyapparentfrom other
sources.Theestimatesandassociatedassumptionsarebasedonhistoricalexperienceandotherfactors that
are considered to be relevant. Actual results may differ from these estimates.

Theestimatesandunderlyingassumptionsarereviewedonanongoingbasis.Revisionsto accounting
estimatesarerecognisedintheperiodinwhichtheestimateisrevisedwheretherevisionaffectsonly that
period,orintheperiodoftherevisionandfutureperiodswheretherevisionaffectsbothcurrentand future
periods.

2. DONATIONS AND LEGACIES

Donations and legacies		Unrestricted funds £ 144,034	Unrestricted funds £ 144,034	Restricted funds £ 68,571	Restricted funds £ 68,571		2022 Total funds £ 212,605		2021 Total funds £ 249,640
	Unrestricte	d	Unrestricte	d	Restricted		Total		Total
	Fund	s	Fund	s	Funds		2022		2021
	Gener	al	Designated
	£		£		£		£		£
Donations and gifts
Stewart Investors		-	11,800		-		11,800		20,784
BBC Children in Need		-	-		24,567		24,567		35,357
The London Marathon		-	-		-		-		15,300
National Lottery Fund		-	-		7,500		7,500		34,805
Brookfield Properties		-	46,947		-		46,947		10,000
O2E-Ordinary 2 Extraordinary		-	15,000		-		15,000		23,000
The London Community		-	-		-		-		8,100
LBR Covid Support-Adults		-	-		-		-		10,590
The Joseph & Lilian Sully Foundation	5,000		-		-		5,000		5,000
Baily Thomas	-		-		15,000		15,000
Other	65,287		-		21,504		86,791		86,704
Total	70,287		73,747		68,571		212,605		249,640

continued...

Page 15

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

3. INVESTMENT INCOME

Interest receivable INCOME FROM CHARITABLE ACTI	Unrestricted Restricted funds funds £ £ 27 - VITIES	Unrestricted Restricted funds funds £ £ 27 - VITIES	Unrestricted Restricted funds funds £ £ 27 - VITIES	Unrestricted Restricted funds funds £ £ 27 - VITIES		2022 Total funds £ 27	2021 Total funds £ 82	2021 Total funds £ 82
	Orchard		Playwork	Transition		Total		Total
	Project		Activities	Project
	2022		2022	2022		2022		2021
	£		£	£		£		£
Services provided under contract and direct funding	286,842		122,932	-		409,774	303,078

4. INCOME FROM CHARITABLE ACTIVITIES

Orchard project

Aimedatyoungandolderadultswithdisabilities,theprojectenablestheparticipantstolearnand develop
practicalskills.Unlikemoretraditionaldayservices,theOrchardprojectisruninourbeautiful5acre woodland
sitewhereactivitiessuchashorticulture,conservationandwoodworkareencouragedandgivetheusers the
opportunitytoconnectwithnatureandexploretheoutdoors.Inaddition,lifeenhancingskillsare developed
through drama, music and arts in general.

Playwork activities

WedeliverPlayschemesforyoungerchildrenandtheirsiblingsduringallschoolholidays,halfterms and
weekends.Mostoftheactivitiestakeplaceinthe5acreplaygroundandwoodlandspaceequippedwitha wide
rangeofplaystructuresthatenablethechildrentoexerciseandtobenefitfromfreshairandfreedom. Within
ELHAP'ssafeboundariesthechildrenareencouragedtoexplore,takerisks,getmessyandatthesame time,
decidehowtobestusetheirtime.Aswellasbeingagreatsourceoffunforthechildrentheseactivities offer
families valuable respite time.

Term Time School Visits

Wereceivevisitsfromlocalspecialandmainstreamschoolsthroughouttermtime.Mostofthe activities
offeredtakeplaceoutdoorsinourplaygroundand,withinsafeboundaries,givetheopportunitytothe children
to take risks, get messy and express themselves freely and learn how to best use their time.

Transition project

ELHAP'sTransitionProjectworkswithyoungadultstohelpthemtodeveloptheirskills,exploretheir options
for the future and get connected to the local community.

Bridge project

ELHAPBridgeisaprojectforyoungpeoplewithLearningDisabilitiesandLookedAfterChildrenwhohave been
excludedfromeducationorareatriskoflosingtheirschoolplace.Weoffershorttermor medium-term
placements, often as a transition phase during the search for a permanent school place.

ELHAP-Connects project

ELHAPstartedtheELHAP-ConnectsprojectasaresponsetoCovid-19andhashelpedtoreduceisolation and
connectfamilies,especiallyinthevariouslockdowns.Theprojecthasdeliveredregularplayboxesto 300
families,providedawholeportfolioofonlineworkshopsandplayfilmsandintheearlylockdownsa telephone
welfare check for all families.

5. OTHER INCOME

			2022	2021
	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
	£	£	£	£
Other income	40,612	-	40,612	205,482

The charity received grants in respect of furloughed staff under the Coronavirus Job Retention Scheme.

continued...

Page 16

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

6. CHARITABLE ACTIVITIES COSTS

CHARITABLE ACTIVITIES COSTS
	Direct		Support
	Costs	(see	costs (see
	note	7)	note 8)	Totals
	£		£	£
Orchard project	444,194		-	444,194
Playwork activities	220,391		-	220,391
Transition project	3,016		-	3,016
Furloughed employees costs	15,514		-	15,514
Governance costs		-	17,890	17,890
	683,115		17,890	701,005
DIRECT COSTS OF CHARITABLE ACTIVITIES
			2022	2021
			£	£
Staff costs			491,322	487,095
Other costs			187,147	172,360
Bank charges			1,014	1,107
Depreciation			3,632	7,239
			683,115	667,801

7. DIRECT COSTS OF CHARITABLE ACTIVITIES

8. SUPPORT COSTS

SUPPORT COSTS
	Governance
	costs
	£
Governance costs	17,890

SupportcostsareallocatedbetweentheOrchardandPlaygroundprojectsandincludedwithin charitable
activities costs.

9. NET INCOME/(EXPENDITURE)

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

	2022	2021
	£	£
Auditors' remuneration	5,280	3,600
Other non-audit services	8,400	1,800
Depreciation - owned assets	3,632	7,240

10. TRUSTEES' REMUNERATION AND BENEFITS

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2022norforthe year
ended 31 March 2021.

Remuneration of the Trustees is governed by Clause 5 of ELHAP's Memorandum of Association.

Trustees' expenses

Trustees' expenses
	2022	2021
	£	£
Trustees' expenses	990	990

Trustees' expenses relate to indemnity insurance cost.

continued...

Page 17

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2022

11. STAFF COSTS Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Total employees No employees received emoluments in excess of £60,000. 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 131,919 Charitable activities Orchard project 232,297 Playwork activities 69,745 Transition project 1,036 Investment income 82 Other income 205,482 Total 640,561 EXPENDITURE ON Charitable activities Orchard project 209,225 Playwork activities 122,588 Transition project 1,008 ELHAP Connects project 23,732 Furloughed employees costs 223,660 Governance costs 10,717 Total 590,930 NET INCOME 49,631 RECONCILIATION OF FUNDS Total funds brought forward 188,495 TOTAL FUNDS CARRIED FORWARD 238,126	2022 £ 453,903 28,854 8,565 491,322 2022 47 Restricted fund £ 117,721 - - - - - 117,721 60,694 25,787 - - - - 86,481 31,240 21,522 52,762	2022 £ 453,903 28,854 8,565 491,322 2022 47 Restricted fund £ 117,721 - - - - - 117,721 60,694 25,787 - - - - 86,481 31,240 21,522 52,762		2021 £ 454,557 24,689 7,849 487,095 2021 64 Total funds £ 249,640 232,297 69,745 1,036 82 205,482
				758,282
				269,919 148,375 1,008 23,732 223,660 10,717
				677,411
				80,871 210,017
				290,888

continued...

Page 18

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

13. TANGIBLE FIXED ASSETS

Land and buildings Equipment £ £ COST At 1 April 2021 and 31 March 2022 83,761 42,556 DEPRECIATION At 1 April 2021 42,483 39,396 Charge for year 186 1,196 At 31 March 2022 42,669 40,592 NET BOOK VALUE At 31 March 2022 41,092 1,964 At 31 March 2021 41,278 3,160	Minibus Totals £ £ 18,000 144,317 9,000 90,879 2,250 3,632 11,250 94,511 6,750 49,806 9,000 53,438	Minibus Totals £ £ 18,000 144,317 9,000 90,879 2,250 3,632 11,250 94,511 6,750 49,806 9,000 53,438
		90,879 3,632
		94,511
		49,806
		53,438

Includedincostorvaluationoflandandbuildingsisfreeholdlandof£40,040(2021-£40,040)whichis not
depreciated.

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2022	2021
	£	£
Accounts receivables	40,213	49,041
Other debtors	800	-
Prepayments and accrued income	508	34,209
	41,521	83,250
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2022	2021
	£	£
Bank loans and overdrafts (see note 16)	-	50,000
Trade creditors	4,604	3,783
Social security and other taxes	20,788	5,840
Other creditors	348	65
Accrued expenses	7,031	11,034
Deferred income	3,273	19,895
	36,044	90,617

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Deferredincomerepresentsmoniesreceivedinrespectofthetransitionprojectandnon-government grants
which are carried forward to be expended in the following period.

16. LOANS

An analysis of the maturity of loans is given below:

	2022		2021
	£		£
Amounts falling due within one year on demand:
Bank loans		-	50,000

continued...

Page 19

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

17. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
		Net	Transfers
		movement	between	At
	At 1.4.21	in funds	funds	31.3.22
	£	£	£	£
Unrestricted funds
General fund	178,621	(74,537)	39,348	143,432
Designated Funds	59,505	34,354	(37,679)	56,180
	238,126	(40,183)	1,669	199,612
Restricted funds
Restricted Funds	52,762	2,196	(1,669)	53,289
TOTAL FUNDS	290,888	(37,987)	-	252,901

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

Unrestricted funds General fund Designated Funds Restricted funds Restricted Funds TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Designated Funds Restricted funds Restricted Funds TOTAL FUNDS		Incoming resources £ 520,700 73,747 594,447 68,571 663,018 At 1.4.20 £ 121,118 67,377 188,495 21,522 210,017	Resources expended £ (595,237) (39,393) (634,630) (66,375) (701,005) Net movement in funds £ 57,503 (7,872) 49,631 31,240 80,871		Movement in funds £ (74,537) 34,354
					(40,183) 2,196
					(37,987)
					At 31.3.21 £ 178,621 59,505
					238,126 52,762
					290,888

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

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	577,906	(520,403)	57,503
Designated Funds	62,655	(70,527)	(7,872)
	640,561	(590,930)	49,631
Restricted funds
Restricted Funds	117,721	(86,481)	31,240
TOTAL FUNDS	758,282	(677,411)	80,871

continued...

Page 20

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2022

17. MOVEMENT IN FUNDS - continued

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

		Net	Transfers
		movement	between	At
	At 1.4.20	in funds	funds	31.3.22
	£	£	£	£
Unrestricted funds
General fund	121,118	(17,034)	39,348	143,432
Designated Funds	67,377	26,482	(37,679)	56,180
	188,495	9,448	1,669	199,612
Restricted funds
Restricted Funds	21,522	33,436	(1,669)	53,289
TOTAL FUNDS	210,017	42,884	-	252,901

Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:

Incoming Resources resources expended £ £ Unrestricted funds General fund 1,098,606 (1,115,640) Designated Funds 136,402 (109,920) 1,235,008 (1,225,560) Restricted funds Restricted Funds 186,292 (152,856) TOTAL FUNDS 1,421,300 (1,378,416)	Movement in funds £ (17,034) 26,482 9,448 33,436 42,884

Restricted funds

Theincomefundsofthecharityincluderestrictedfundscomprisingthefollowingunexpendedbalances of
donations and grants held on trust for specific purposes:

	Balance at	Incoming	Resources	Transfers	Balance at
	1 April 2021	Resources	Expended		31 March 2022
	£	£	£	£	£
Redbridge Playbuilder	1,096	-	(274)	-	822
Lions Club	2,750	-	(697)	-	2,053
Stewart Investors	1,669	-	-	(1,669)	-
BBC Children in Need	27,594	24,567	(30,044)	-	22,117
COOP Local Community Fund	1,748	1,910	(3,657)	-	1
National Lottery	9,805	7,500	(10,680)	-	6,625
The London Community	8,100	-	(8,100)	-	-
Wheels Wright	-	2,975	(970)	-	2,005
Rangoonwala	-	5,000	(4,140)	-	860
Edward Gosting	-	5,000	(3,813)	-	1,187
Baily Thomas	-	15,000	(4,000)	-	11,000
Jack Petchey	-	6,619	-	-	6,619
	52,762	68,571	(66,375)	(1,669)	53,289

The movements on the restricted funds and balances at 31 March 2022 comprise the following:

continued...

Page 21

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2022

17. MOVEMENT IN FUNDS - continued

TheStewartInvestorsfundsof£1,669wereshownasrestrictedfundslastyearwhentheyshouldhave been
designated funds. A transfer has been made this year to move the funds into the correct category.

TheRedbridgePlaybuildergrantwasawardedfortheconstructionofaTreeHouse,WaterPlayArea and
Tunnel. The balance carried forward represents the net book value of the equipment.

TheLionsClubgrant,partoftheLondonBoroughofRedbridge-Mayor'sAppeal,waspartlyawardedas a
contributiontothepurchaseofanewminibus.Thebalancecarriedforwardrepresentsthenetbookvalue of
the contribution towards the Minibus.

TheCoopLocalCommunityFundgrantwasawardedforequipmentandworkshopsinthecharity Wild
Woodland.

The London Community relates to the "#I Will Fund" for Volunteering, which was fully spent in the year.

WheelsWrightfundingrelatestofundsreceivedtobuildawheelchairaccessibleZipwireintheplay ground.
£966 was spent during the year and balance will be utilised in the next year.

Rangoonwalafundingwasreceivedtowardsthe"BeWildandThrive"natureplayprogramme.the total
confirmed grant is £30,000, is to be spent over 3 years and is payable over 6 instalments of £5,000.

The Edward Gosting grant of £5,000 is towards ELHAP's operating costs and is to be spend over 12 months.

TheBBCChildren-in-Needispartofa3yearsgrant,startingfromJuly2019andfundingthe Wellbeing
Playworker salary.

BailyThomasgrantof£15,000wasreceivedtowardstheAdventurePlayforAllserviceandcovers the:
runningcostoftheserviceandcoststoprovideadditionalday-sessionsforchildrenandyoungpeople with
learning disabilities. The remaining grant to be spent over 12 months.

Jack Petchey grant received to run adventure play sessions.

Designated funds

Theincomefundsofthecharityincludethefollowingdesignatedfundswhichhavebeensetasideout of
unrestricted funds by the trustees for specific purposes:

	Balance at	Incoming	Resources	Transfers	Balance at
	1 April 2021	Resources	Expended		31 March 2022
	£	£	£	£	£
O2E-Ordinary to Extraordinary	39,533	15,000	-	(39,533)	15,000
New Minibus	6,250	-	(1,553)	-	4,697
Brookfield properties	9,853	46,947	(31,856)	-	24,944
Stewart Investors	3,869	11,800	(5,798)	1,669	11,540
Others	-	-	(185)	185	-
	59,505	73,747	(39,392)	(37,679)	56,180

The movements on the designated funds and balances at 31 March 2022 comprise the following:

Theamountof£12,500putasidebythecharityhasnowbeenusedasacontributiontothepurchaseofa new
Minibus. The balance carried forward represents the net book value of the contribution towards the Minibus.

The Stewart Investors funding was received towards 100 additional sessions and a scaffold tower.

TheBrookfieldPropertiesdonationshavebeenusedtofundoverheadsandsupportcosts.Thebalance is
carried forward to be used for similar purposes.

TheO2Edonationwaswasoriginallydesignatedtowardsthecostsofemployingaplaydevelopment worker
andavolunteeractivityworker.Thesepositionswerenotfilledandsotheallocationofthesefundshas been
amended.

continued...

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ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2022

18. RELATED PARTY DISCLOSURES

 There were no related party transactions during the year (2021 - none).

19. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
	2022	2021
	£	£
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)	(37,987)	80,871
Adjustments for:
Depreciation charges	3,632	7,239
Interest received	(27)	(82)
Decrease/(increase) in debtors	41,729	(40)
Decrease in creditors	(4,573)	(11,216)
Net cash provided by operations	2,774	76,772

20.. ANALYSIS OF CHANGES IN NET FUNDS

Net cash Cash at bank and in hand Debt Debts falling due within 1 year Total	At 1.4.21 £ 244,817 244,817 (50,000) (50,000) 194,817	Cash flow £ (47,199) (47,199) 50,000 50,000 2,801	At 31.3.22 £ 197,618
			197,618
			-
			-
			197,618

21. CHARGES ON ASSETS

ThefreeholdlandandbuildingswerepurchasedfromBarnardo'sinOctober1997.Aconsiderationfor the
purchaseincludedarequirementthat,shouldthepropertybesold,75/115thoftheconsideration received
wouldbepassedtoBarnardo's.Thisisrecordedasalegalchargedated7October1997.Thetrusteeshave no
intention at the present time of selling the property or any part thereof.

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ELHAP

EVERY LIFE HAS A PURPOSE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

INCOME AND ENDOWMENTS Donations and legacies Donations and legacies Investment income Interest receivable Charitable activities Charitable activities Other income Other income Total incoming resources EXPENDITURE Charitable activities Wages Social security Pensions Other costs Bank charges Freehold property Plant and machinery Motor vehicles Support costs Governance costs Trustees' insurance Auditors' remuneration Auditors' remuneration for non audit work Legal and professional Total resources expended Net (expenditure)/income	2022 £ 212,605 27 409,774 40,612 663,018 453,903 28,854 8,565 187,147 1,014 186 1,196 2,250 683,115 990 5,280 8,400 3,220 17,890 701,005 (37,987)	2021 £ 249,640 82 303,078 205,482
		758,282 454,557 24,689 7,849 172,360 1,107 219 2,520 4,500
		667,801 990 3,600 1,800 3,220
		9,610
		677,411
		80,871

This page does not form part of the statutory financial statements

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