``` 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. ``` ``` Page 2 ``` ``` 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. ``` ``` Page 3 ``` ``` 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. ``` ``` Page 4 ``` ``` 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. ``` ``` Page 5 ``` ``` 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). ``` ``` Page 6 ``` ``` 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.` ``` 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 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. ``` ``` 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 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. ``` ``` Page 23 ``` ``` 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 ``` ``` Page 24 ```