2023-03-31-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 2023

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 2023

		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 2023

Asformostorganisations,thefinancialyearendinginMarch2023wasaverychallengingoneforELHAP. Long
COVIDdoesnotjustaffectindividualsbutcompaniestoo.Theeffectsofworkingfromhomeandimpossibility of
recruitingessentialstaffandvolunteersduringthelockdownsledtosignificantshortagesinthisyear.This coupled
with probably the highest demand from our special needs community led to a perfect storm.

Onthepositiveside,werecruitedanewfundraiserandthecombinationofhereffortsandthegenerosity of
supporterssignificantlyhelpedourfinancialsituation.AspecialmentiontoO2EandBrookfieldPropertiesin particular
for their continued support.

Wecontinuealsotoimprovetheadventureplayandforestryserviceswithnewequipmentandbuildings,often funded
by corporate donations.

Despitethedifficultcircumstances,asalways,theELHAPteamcontinuedtoprovidewarmandcaringsupportto those
who attend. They are an inspiration and, on behalf of the trustees, I thank them whole heartedly.

Asweemergefromthepandemicaffects,welookforwardtosupportingmorepeopleandcontinuallyimproving our
services.

Dave Charlton

Chairman

24 January 2024

Page 1

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

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended31March2023.Thetrusteeshaveadopted the
provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

ELHAPwasestablishedin1976asanadventureplaygroundforchildrenwithdisabilitiesfromacrossEastLondon and
Essex. Since then, we have expanded our support services to include young people, adults and their families.

Overthecourseofourdevelopmentandgrowththeconceptsof'adventure'and'play'haveremainedattheheart of
ourwork.Weprovideaspacewherechildrenandyoungpeoplewithdisabilitiesaregiventhefreedomtoexplore their
ideas,expandtheirabilitiesandmakeconnectionswiththewiderworld.Thisisachievedthroughphysicalplayin our
outdoorplaygroundandwoodlandreserve.Withinthisenvironmentweendeavourtoencourageallourservice users
totakepartinallouractivitiessuchasdrama,music,art,horticulture.Wealsoofferregularoutingsforyoung adults
in and around London.

Webelievethattheseopportunitiesforadventureplay,sooftendeniedtochildrenandyoungpeoplewith disabilities,
are vital to establish their confidence, resilience and self-esteem needed for a meaningful and fulfilled life.

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

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

ACHIEVEMENT AND PERFORMANCE

Here is a summary of our overview of projects and achievements during the 2022-23:

Thisyearwereceived3,450visitsfromchildren,youngpeopleandadults(thiswassignificantlylower than
pre-pandemicyearsbutsignificantlyhigherthan2020/21and2021/22duetotheCovid19pandemic).Weexpect that
demandonourserviceswillcontinuetogrowinthefuturepartlyasaresultofcontinuedbudgetaryconstraints and
postpandemicneedsbutalsobecauseoftheuniquenessofELHAP'sservices.Asintheyearsbeforethepandemic, we
havepursuedthecontinueddevelopmentofourservices,supportedthedevelopmentofstrategiesto increase
awareness in the local community and reviewed our plans for the future.

Weekend and Holiday Play Schemes

AllofELHAP'sprojectsarebuiltuponourcoreprincipalsoffreedom,adventureandcommunity,andtheethos that
underpinsallofourworkcomesfromouradventureplaygroundwhichisattheheartofallofourwork.On our
playgroundwerunplayschemesforchildrenandyoungpeopleandtheirsiblingsduringschoolholidays,half terms
andonSaturdays.WithinELHAP'ssafeboundariesthechildrenareencouragedtoexplore,takerisks,getmessy and
takecontroloftheirdestiny.Inadditiontobeingagreatsourceoffunforthechildren,theseactivitiesoffer valuable
respite time to families of disabled children.

In2022/23,theELHAPPlaygrounddelivered68playschemedaysandSaturdayClubsto254familiesofchildren and
young people with disabilities.

ELHAP Connects

ELHAPConnectsremainsaprojectthatisfocusedonkeepingintouchwithandsupportingourchildren,young people
andfamiliesbeyondplay.ThecostoflivingcrisishasnowfilledtheplaceofCOVID19asbeingthe predominant
challengethatmanyfamiliesareexperiencing.Asaresult,ELHAPConnectshasshiftedaccordingly.Thiscan be
observedinthereductionoffrequencyofvideo'sbeinguploadedtotheELHAPYoutubechannel.Thesewereaimed at
reducingsocialisolation,whilealsoprovidingameansforchildrenandyoungpeopletoaccesstheplaygroundin a
differentbutmeaningfulway.During2022-2023,ELHAPConnectshasmaintaineditsaimtoreducethe financial
pressuresforfamilies.ThisincludespresentsdonatedbyTimeFMwhichweregiventochildrenat'Santa's Grotto'
during Christmas playschemes and Easter Eggs at our Easter Playscheme.

In2022/23,ELHAPConnectscreated4Youtubevideosanddelivered254festivepresentsand250EasterEggs to
children and young people with disabilities.

Nature Play

In2022,ELHAPdevelopedanexcitingnewproject:TheNaturePlayProject.NaturePlayisaboutconnectingwith the
naturalworldatELHAPthroughplayandexploration.Itisaboutfeedingthebirdsandthebats,makingakitetofly on
awindyday,growingorpickingflowers,buildingadeninthewoodlandorfindingthebestspottofeelthesun on
yourface.Ourparticipantsguidethecreationofspacesandopportunityfornatureadventures.Natureplay activities
are delivered to visiting schools, during playschemes and Saturday Clubs as well as to Orchard and Bridge Projects.

In2022/23,theELHAPNaturePlayProjectdelivered254natureplaysessionsto210children,youngpeople and
adults with disabilities.

Term-time School Visits

Wereceivevisitsfromlocalspecialandmainstreamschoolsthroughouttermtime.Againmostoftheactivities offered
takeplaceoutdoorsinourplaygroundand,withinsafeboundaries,givetheopportunitytothechildrentotake risks,
get messy and express themselves freely and learn how to best use their time.

In2022/23,ELHAPsupported13localschoolsanddelivered120adventureplaysessionsto155childrenand young
people with disabilities and additional needs.

Orchard Project

Aimedatyoungandolderadultswithdisabilities,theprojectenablestheparticipantstolearnanddevelop practical
skills.Unlikemoretraditionaldayservices,theOrchardProjectisruninourbeautiful3½acrewoodlandsite where
activitiessuchashorticulture,conservationandwoodworkareencouragedandgivetheuserstheopportunity to
connectwithnatureandexploretheoutdoors.Inaddition,lifeenhancingskillsaredevelopedthroughdrama, music
and arts in general.

In 2022/23, the ELHAP Orchard Project delivered 212 days to 21 adults with disabilities.

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

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2023

Bridge Project

ELHAPBridgeisasmall,bespokeprojectforyoungpeoplewithLearningDisabilitiesandLookedAfterChildren who
havebeenexcludedfromeducation,arestrugglingtofitintotraditionaldayservices,orareatriskoflosing their
schoolplace.Weoffershortormedium-termplacements,oftenasatransitionphaseduringthesearchfor a
permanentschool,collegeordayserviceplace.Itquicklybecameapparentthatthedisruptioncausedto older
youngpeoplebythepandemicmeantthatcollegeordayserviceplacescouldoftennotbefoundandsome families
wereleftwithoutanyprovisionatallfortheirschoolleavers.ELHAPBridgeadaptedtooffershorttermplacements to
someoftheseyoungpeople,particularlyconcentratingonpeoplewhomayfindcollegeormoretraditional adult
servicesdifficulttoaccess.ELHAPBridgeslotsbetweenourOrchardProjectandAdventurePlaygroundservingas a
true Bridge for young people at this most daunting time of change.

In 2022/23, the ELHAP Bridge Project delivered 59 days to 5 young people and adults with additional needs.

FINANCIAL REVIEW

Financial position

Thecharityhadgrossincomingresourcesof£689,167,anincreaseof4%whencomparedtotheprevious year.
However, expenditure increased by 5% to £736,601. This generated an overall deficit of £47,434.

Asaresponsetothepandemicanditsfinancialrisks,thetrusteesregularlyassessedandreviewedthe charity's
financialpositionaswellascontinuingtoutilisethemeasurespreviouslyimplementedtodevelopthe charity's
financialstability.Thetrusteesacknowledgedtheseunprecedentedtimes,andthatELHAPmustremainhighly flexible
and responsive to national and local issues, including:

1. Changing social care climate

2. Continued effects of the pandemic on families

3. Cost of living crisis

4. Social Care staffing difficulties

Principal funding sources

With thanks to all our funders and supporters in 2022/23:

London Borough of Redbridge Contracts
London Borough of Waltham Forest Contracts
Local Authorities Direct Payments and Individualised Budgets
O2E (Ordinary 2 Extraordinary)
The Edward Gostling Foundation
The National Lottery Community Fund
Rangoonwala Foundation
Wheelwrights' Charity
Joseph and Lilian Sully Foundation
BBC Children in Need
Co-op Local Community Fund
Toyota Fund for a better tomorrow
Stewart Investors
Brookfield Properties
The London Marathon Charitable Trust
Baily Thomas Charitable Fund
Charles S French Charitable Trust
Jack Petchey Foundation
The Big Give and The Childhood Trust
Morrisons Foundation
Stagecoach- Giving for Good
Ford Britain Trust
Skipton Charitable Foundation
General fundraising and donations

Fundraising

Despitetheongoingdifficultiesinfundraisingpost-pandemic,wesuccessfullysecured£686,068through grants,
fundraisingevents,andgenerousdonations.Overtheyear,inadditiontoLocalAuthorityfunding,we received
donationsfromvariouslocalcompanies,individuals,schools,andcommunitygroups,demonstratingtheir support
throughcontributions,staff-ledfundraisinginitiatives,sportschallenges,aswellascollectionsatfuneralsand other
events.Weextendourheartfeltappreciationtoallwhodonatedanddevotedtheirtimeandresources, enabling
ELHAP to deliver essential services to disabled children, young people and their families.

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

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

FINANCIAL REVIEW

Reserves policy

AsaresponsetoCovid-19andtheresultingfinancialdifficulties,itisthepolicyofthecharitythatunrestricted funds
whichhavenotbeendesignatedforaspecificuseshouldbemaintainedatalevelequivalenttobetweenoneto three
month'sexpenditure.Inthepastandintheopinionofthetrusteesreservesatthislevelensuredthat,intheevent of
asignificantdropinfunding,thecharitywouldbeabletocarryouttheactivitieswhileconsiderationwouldbegiven to
ways in which additional funds may be raised.

However,duringtheyearunderreviewandforthereasonsoutlinedabove,ithasnotbeenpossibletomaintain this
levelofreserves.At31March2023,ELHAP'sfreeunrestrictedreservesamountedto£101,507(2022:£143,432) and
totalunrestrictedreservesamountedto£120,196(2022:£199,612).Thetrusteesareconfidentthatthereserves will
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

Wewillcontinuetargetingourbiggestareaofgrowthforthenextfinancialyear,whichisTrustsand Foundations.
Thiswillenableustobuildorganisationalresiliencesothatwecancontinueprovidingourexistingservices and
develop new projects to address the unmet 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.

ThecharitymaybyOrdinaryResolutionataGeneralMeetingappointanypersonwiththeappropriateskills 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
CEOnewTrusteesobserveatrusteemeetingandsubmitanexpressionofinterestfortheboardtoassess. Once
approvedallnewTrusteesundertakeavettingprocess.TrainingofferedtonewTrusteesaspartoftheir induction
includes:NCVONewTrusteeTraining;EqualityandDiversityTraining;ApracticalguidetoGDPRand Safeguarding
Children.

Related parties

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

Risk management

TheELHAPBoardofTrusteeshasconductedareviewofthemajorriskstowhichthecharityisexposed.Arisk register
hasbeenestablishedandisupdatedatleastannually.Whereappropriate,systemsorprocedureshave been
establishedtomitigatetherisksthecharityfaces.Significantexternalriskstofundinghaveledtothedevelopment of
astrategicplanwhichwillallowforthediversificationoffundingandactivities.Internalcontrolrisksareminimised by
theimplementationofproceduresforauthorisationofalltransactionsandprojects.Proceduresareinplaceto ensure
compliancewithhealthandsafetyofstaff,volunteers,serviceusersandvisitorstoELHAP.Theseprocedures are
periodically reviewed to ensure that they continue to meet the needs of the charity.

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

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT Management and administration

Mr R Dighton - CEO
Ms J Merry - CEO (left in May 2023)
Mr J Globle - (Deputy CEO (started October 2023)
Mrs C Charles - Office Manager
Ms S Blythe - Fundraising Manager (started June 2022)
Mrs A Shelley  - Bookings Administrator
Flora Macfoy - Finance Manager (started June 2022)
Mrs D Bull - Volunteering Project Administrator (started June 2022)
Mr N Dey - Orchard Project Senior Team Leader

Volunteers

At31March2023,therewere43volunteerswhohadhelpedineveryaspectofthecharityactivities.Whilst the
VolunteeringProjectreopenedin2022,thenumberofapplicationswasslow.Withthekindsupportofan Edward
GostlingFoundationgrant,ELHAPwasabletoexpandtheVolunteeringProjectandstarttoactivelymarketthe project
tolocalschools.Withthere-startingoflinkswithschools,theVolunteerProjecthasstartedtoreceive pre-pandemic
numbers of applications.

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 (resigned 29.11.2023)
D Leaman-Hill Fundraising Director
S Rawal Physiotherapist
N Mccarthy Assistant Director
E M Crossley Retired
M S A Chowdhury Senior Corporate Partnership Officer (appointed 28.9.2022)
O Naguleswaran (appointed 29.11.2023)
P Fordham (appointed 29.11.2023)

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 FCA FCCA

Auditors

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

STATEMENT OF TRUSTEES' RESPONSIBILITIES

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

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

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

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 24 January 2024 and signed on its behalf by:

S Rawal - Trustee

Page 7

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

Opinion

WehaveauditedthefinancialstatementsofELHAP(the'charitablecompany')fortheyearended31March 2023
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 2023 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.

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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 charity 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.

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

24 January 2024

Page 10

ELHAP

EVERY LIFE HAS A PURPOSE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 106,466 Charitable activities 4 Orchard project 313,305 Playwork activities 134,274 Investment income 3 778 Other income 5 2,321 Total 557,144 EXPENDITURE ON Charitable activities 6 Orchard project 390,280 Playwork activities 227,090 Transition project - Furloughed employees costs - Governance costs 19,032 Total 636,402 NET INCOME/(EXPENDITURE) (79,258) Transfers between funds 17 (158) Net movement in funds (79,416) RECONCILIATION OF FUNDS Total funds brought forward 199,612 TOTAL FUNDS CARRIED FORWARD 120,196	Restricted fund £ 132,023 - - - - 132,023 70,140 30,059 - - - 100,199 31,824 158 31,982 53,289 85,271	2023 Total funds £ 238,489 313,305 134,274 778 2,321 689,167 460,420 257,149 - - 19,032 736,601 (47,434) - (47,434) 252,901 205,467	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

The notes form part of these financial statements

Page 11

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

BALANCE SHEET

31 MARCH 2023

					2023	2022
		Unrestricted	Restricted		Total	Total
		funds	fund		funds	funds
	Notes	£	£		£	£
FIXED ASSETS
Tangible assets	13	49,014		-	49,014	49,806
CURRENT ASSETS
Debtors	14	40,687		-	40,687	41,521
Cash at bank and in hand		56,929	85,271		142,200	197,618
		97,616	85,271		182,887	239,139
CREDITORS
Amounts falling due within one year	15	(26,434)		-	(26,434)	(36,044)
NET CURRENT ASSETS		71,182	85,271		156,453	203,095
TOTAL ASSETS LESS CURRENT LIABILITIES		120,196	85,271		205,467	252,901
NET ASSETS		120,196	85,271		205,467	252,901
FUNDS	17
Unrestricted funds:
General fund					101,507	143,432
Designated Funds					18,689	56,180
					120,196	199,612
Restricted funds:
Restricted Funds					85,271	53,289
TOTAL FUNDS					205,467	252,901

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon24January2024 and
were signed on its behalf by:

S Rawal - 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 2023

Notes Cash flows from operating activities Cash generated from operations 19 Net cash (used in)/provided by operating activities Cash flows from investing activities Purchase of tangible fixed assets Interest received Net cash (used in)/provided by investing activities Cash flows from financing activities Loan repayments in year Net cash provided by/(used in) financing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period	2023 £ (54,135) (54,135) (2,061) 778 (1,283) - - (55,418) 197,618 142,200	2022 £ 2,774 2,774 - 27 27 (50,000) (50,000) (47,199) 244,817 197,618

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 2023

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 2023

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 £ 106,466	Unrestricted funds £ 106,466	Restricted funds £ 132,023	Restricted funds £ 132,023		2023 Total funds £ 238,489		2022 Total funds £ 212,605
	Unrestricte	d	Unrestricte	d	Restricted		Total		Total
	Fund	s	Fund	s	Funds		2023		2022
	Gener	al	Designated
	£		£		£		£		£
Donations and gifts
Baily Thomas Charitable Fund		-	-		-		-		15,000
BBC Children in Need		-	-		41,445		41,445		24,567
Brookfield Properties		-	22,940		-		22,940		46,947
The Big Give		-	-		21,875		21,875		-
The Edward Gostling Foundation		-	-		25,000		25,000		5,000
O2E (Ordinary 2 Extraordinary)		-	27,500		-		27,500		15,000
Other	43,414		12,612		43,703		99,729		101,091
Total	43,414		63,052		132,023		238,489		212,605

continued...

Page 15

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

3. INVESTMENT INCOME

INVESTMENT INCOME
Interest receivable INCOME FROM CHARITABLE ACTI	Unrestricted Restricted funds funds £ £ 778 - VITIES					2023 Total funds £ 778	2022 Total funds £ 27
	Orchard		Playwork	Transition		Total		Total
	Project		Activities	Project
	2023		2023	2023		2023		2022
	£		£	£		£		£
Services provided under contract and direct funding	313,305		134,274	-		447,579	409,774

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.

5. OTHER INCOME

OTHER INCOME
			2023	2022
	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
	£	£	£	£
Other income	2,321	-	2,321	40,612

continued...

Page 16

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

6. CHARITABLE ACTIVITIES COSTS

Orchard project Playwork activities Governance costs 7. DIRECT COSTS OF CHARITABLE ACTIVITIES Staff costs Other costs Bank charges Depreciation	Direct Costs (see note 7) £ 460,420 257,149 - 717,569	Support costs (see note 8) £ - - 19,032 19,032 2023 £ 520,416 193,081 1,219 2,853 717,569		Totals £ 460,420 257,149 19,032
				736,601
				2022 £ 491,322 187,147 1,014 3,632
				683,115

8. SUPPORT COSTS

	Governance
	costs
	£
Governance costs	19,032

SupportcostsareallocatedbetweentheOrchardandPlaygroundprojectsandincludedwithin charitable
activities costs.

9. NET INCOME/(EXPENDITURE)

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

	2023	2022
	£	£
Auditors' remuneration	4,480	5,280
Other non-audit services	4,000	8,400
Depreciation - owned assets	2,853	3,632

10. TRUSTEES' REMUNERATION AND BENEFITS

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2023norforthe year
ended 31 March 2022.

Trustees' expenses

Trustees' expenses
	2023	2022
	£	£
Trustees' expenses	1,299	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 2023

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 144,034 Charitable activities Orchard project 286,842 Playwork activities 122,932 Investment income 27 Other income 40,612 Total 594,447 EXPENDITURE ON Charitable activities Orchard project 397,732 Playwork activities 200,478 Transition project 3,016 Furloughed employees costs 15,514 Governance costs 17,890 Total 634,630 NET INCOME/(EXPENDITURE) (40,183) Transfers between funds 1,669 Net movement in funds (38,514) RECONCILIATION OF FUNDS Total funds brought forward 238,126 TOTAL FUNDS CARRIED FORWARD 199,612	2023 £ 476,792 34,178 9,446 520,416 2023 44 Restricted fund £ 68,571 - - - - 68,571 46,462 19,913 - - - 66,375 2,196 (1,669) 527 52,762 53,289	2023 £ 476,792 34,178 9,446 520,416 2023 44 Restricted fund £ 68,571 - - - - 68,571 46,462 19,913 - - - 66,375 2,196 (1,669) 527 52,762 53,289		2022 £ 453,903 28,854 8,565 491,322 2022 47 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

continued...

Page 18

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

13. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
	Land and
	buildings	Equipment	Minibus	Totals
	£	£	£	£
COST
At 1 April 2022	83,761	42,556	18,000	144,317
Additions	-	2,061	-	2,061
At 31 March 2023	83,761	44,617	18,000	146,378
DEPRECIATION
At 1 April 2022	42,669	40,592	11,250	94,511
Charge for year	158	1,007	1,688	2,853
At 31 March 2023	42,827	41,599	12,938	97,364
NET BOOK VALUE
At 31 March 2023	40,934	3,018	5,062	49,014
At 31 March 2022	41,092	1,964	6,750	49,806

Includedincostorvaluationoflandandbuildingsisfreeholdlandof£40,040(2022-£40,040)whichis not
depreciated.

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2023	2022
	£	£
Accounts receivable	40,179	40,213
Other debtors	-	800
Prepayments and accrued income	508	508
	40,687	41,521
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2023	2022
	£	£
Trade creditors	8,302	4,604
Social security and other taxes	7,086	20,788
Other creditors	348	348
Accrued expenses	10,698	7,031
Deferred income	-	3,273
	26,434	36,044

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Deferred income represents monies received which are carried forward to be expended in the following period.

16. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year Between one and five years	2023 £ 883 2,797 3,680	2022 £ - -
		-

Operating lease relates to a photocopier rental agreement.

continued...

Page 19

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

17. MOVEMENT IN FUNDS

Unrestricted funds General fund Designated Funds Restricted funds Restricted Funds TOTAL FUNDS Net movement in funds, included in the above are Unrestricted funds General fund Designated Funds Restricted funds Restricted Funds TOTAL FUNDS Comparatives for movement in funds	At 1.4.22 £ 143,432 56,180 199,612 53,289 252,901 as follows:	Net movement in funds £ (41,767) (37,491) (79,258) 31,824 (47,434) Incoming resources £ 494,092 63,052 557,144 132,023 689,167	Transfers between funds £ (158) - (158) 158 - Resources expended £ (535,859) (100,543) (636,402) (100,199) (736,601)	At 31.3.23 £ 101,507 18,689
				120,196 85,271
				205,467
				Movement in funds £ (41,767) (37,491)
				(79,258) 31,824
				(47,434)

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

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

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	520,700	(595,237)	(74,537)
Designated Funds	73,747	(39,393)	34,354
	594,447	(634,630)	(40,183)
Restricted funds
Restricted Funds	68,571	(66,375)	2,196
TOTAL FUNDS	663,018	(701,005)	(37,987)

continued...

Page 20

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

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 1.4.21	in funds	funds	31.3.23
	£	£	£	£
Unrestricted funds
General fund	178,621	(116,304)	39,190	101,507
Designated Funds	59,505	(3,137)	(37,679)	18,689
	238,126	(119,441)	1,511	120,196
Restricted funds
Restricted Funds	52,762	34,020	(1,511)	85,271
TOTAL FUNDS	290,888	(85,421)	-	205,467

Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:

Incoming Resources resources expended £ £ Unrestricted funds General fund 1,014,792 (1,131,096) Designated Funds 136,799 (139,936) 1,151,591 (1,271,032) Restricted funds Restricted Funds 200,594 (166,574) TOTAL FUNDS 1,352,185 (1,437,606)	Movement in funds £ (116,304) (3,137) (119,441) 34,020 (85,421)

Restricted funds

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

	Balance at	Incoming	Resources	Transfers	Balance at
	1 April 2022	Resources	Expended		31 March 2023
	£	£	£	£	£
Baily Thomas Charitable Fund	11,000	-	(11,000)	-	-
BBC Children in Need	22,117	41,445	(31,143)	-	32,419
The Big Give	-	21,875	(9,936)	-	12,479
Charles S French Charitable Trust	-	5,848	-	-	5,848
Co-op Local Community Fund	1	2,106	(2,106)	-	-
The Edward Gostling Foundation	1,187	25,000	(6,818)	-	19,369
Jack Petchey Foundation	6,619	1,800	(6,454)	-	1,965
Lions Club	2,053	-	(523)	-	1,530
Morrisons Foundation	-	6,200	-	-	6,200
The National Lottery Community Fund - Awards For All	6,625	9,999	(16,624)	-	-
Rangoonwala Foundation	860	15,000	(10,860)	-	5,000
Toyota Community Fund	-	2,000	(2,000)	-	-
Wheelwrights' Charity	2,005	-	(2,005)	-	-
Other	822	750	(1,269)	158	461
	53,289	132,023	(100,199)	158	85,271

continued...

Page 21

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

17. MOVEMENT IN FUNDS - continued

The movements on the restricted funds and balances at 31 March 2023 comprise the following:

BailyThomasCharitableFundgrantfundsbroughtforwardwereusedintheirentiretytofundthe Adventure
PlayforAllserviceasintended.TheywereusedtofundtheservicesrunningcostsApril-July2022andto fund
additional sibling places with the service from September 2022-February 2023.

ThefundsreceivedfromBBCChildreninNeedarethefinalinstalmentsofa3-yeargrantfundingthe Wellbeing
Playworker salary.

ElhapparticipatedintheBigGive'sChristmasChallenge,whofacilitatedthematch-fundingonan online
fundraisingcampaignforourAdventurePlayforAllservices.Fundscarriedforwardareexpectedto be
expended in full in the year ending 31 March 2024.

TheCharlesSFrenchCharitableTrustgrantfundsreceivedareforPlayschemeTeamLeadersalariesand were
expended in April-July 2023.

TheCo-opLocalCommunityFundgrantswereawardedtofundtheWildWoodlandproject.Thefunds were
used to pay a community gardener for the woodland.

TheEdwardGostlingFoundationgrantreceivedof£25,000istowardsELHAP'svolunteercostsandisto be
spentover12monthsfromOctober2023.ThebroughtforwardfundswereexpendedontheNature Play
project as intended.

The Jack Petchey Foundation grants received were used to run Adventure Play sessions.

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

TheMorrisonsFoundationgrantistobeusedtoconstructstructuresintheoutdoorplayarea.Itisexpected to
be expended in full in the year ending 31 March 2024.

The National Lottery funds brought forward and received were expended on activity and staff costs.

RangoonwalaFoundationfundingwasreceivedtowardsthe"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.

ThegrantreceivedfromtheToyotaCommunityFundwasusedtofundresourcesandstaffcosts for
workshops.

BroughtforwardWheelwrights'Charityfundsrelatingtofundingreceivedtowardswheelyriders, seat,
rickshaw and matts in the play ground, and was expended in full in year.

Designated funds

Theincomefundsofthecharityincludethefollowingdesignatedfundswhichhavebeensetasideout of
unrestricted funds by the trustees for specific purposes:

	Balance at	Incoming	Resources	Transfers	Balance at
	1 April 2022	Resources	Expended		31 March 2023
	£	£	£	£	£
Brookfield Properties	24,944	22,940	(47,883)	-	-
First Sentier (Stewart Investors)	11,539	12,612	(19,494)	-	4,657
New Minibus	4,697	-	(1,165)	-	3,532
O2E (Ordinary to Extraordinary)	15,000	27,500	(32,000)	-	10,500
					-
	56,180	63,052	(100,543)	-	18,689

The movements on the designated funds and balances at 31 March 2023 comprise the following:

continued...

Page 22

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

17. MOVEMENT IN FUNDS - continued

TheBrookfieldPropertiesdonationshavebeenusedtofundoverheadsandsupportcosts.The designated
funds received in year are equal to total funds raised by Brookfield Properties and their staff in the period.

ThebroughtforwardfundingFirstSentiergroup(previouslyknownasStewartInvestors)wasused for
additionalplacesandascaffoldingtower.Thefundsreceivedintheyeararebeingusedtofund the
construction of playground structures.

Thecharitypreviouslydesignatedandusedfundstowardsthepurchaseofanewminibus.Thebalance carried
forward represents the net book value of the contribution towards the minibus.

TheO2Edesignatedfundsreceivedinyearareequaltototalfundsdonatedbytheorganisationinthe period.
The funds are designated and used as a contribution towards permanent staff costs.

18. RELATED PARTY DISCLOSURES

 There were no related party transactions during the year (2022 - none).

19. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

	2023	2022
	£	£
Net expenditure for the reporting period (as per the Statement of
Financial Activities)	(47,434)	(37,987)
Adjustments for:
Depreciation charges	2,853	3,632
Interest received	(778)	(27)
Decrease in debtors	834	41,729
Decrease in creditors	(9,610)	(4,573)
Net cash (used in)/provided by operations	(54,135)	2,774

20. ANALYSIS OF CHANGES IN NET FUNDS

Net cash Cash at bank and in hand Total	At 1.4.22 £ 197,618 197,618 197,618	Cash flow £ (55,418) (55,418) (55,418)	At 31.3.23 £ 142,200
			142,200
			142,200

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 2023

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 Depreciation of freehold property Depreciation of plant and machinery Depreciation of motor vehicles Support costs Governance costs Trustees' insurance Auditors' remuneration Auditors' remuneration for non audit work Legal and professional Total resources expended Net expenditure	2023 £ 238,489 778 447,579 2,321 689,167 476,792 34,178 9,446 193,081 1,219 158 1,007 1,688 717,569 1,299 4,480 4,000 9,253 19,032 736,601 (47,434)	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)

This page does not form part of the statutory financial statements

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