``` 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 ``` ``` Page 1 ``` ``` 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. ``` ``` Page 2 ``` ``` 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. ``` ``` Page 3 ``` ``` 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.` ``` Page 4 ``` ``` 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. ``` ``` Page 5 ``` ``` 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... ``` ``` Page 22 ``` ``` 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. ``` ``` Page 23 ``` ``` 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 ``` ``` Page 24 ```