2024-03-31-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 2024

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 2024

		Page
Chair's Report		1
Report of the Trustees	2	to	8
Report of the Independent Auditors	9	to	11
Statement of Financial Activities		12
Balance Sheet		13
Cash Flow Statement		14
Notes to the Financial Statements	15	to	24
Detailed Statement of Financial Activities		25

ELHAP EVERY LIFE HAS A PURPOSE

CHAIR'S REPORT

FOR THE YEAR ENDED 31 MARCH 2024

The financial year ending March 2024 has been another challenging period for ELHAP as we continue to navigate the lingering impacts of the pandemic. Recruiting essential staff and volunteers has remained difficult, and this, combined with the ongoing economic pressures, has made meeting the growing demand from our special needs community increasingly complex. As a result, we closed the year with a deficit in our accounts.

Despite these challenges, we have achieved notable fundraising successes, including securing substantial grants and generous donations from valued supporters such as O2e and Brookfield Properties. These contributions have been instrumental in sustaining our work and give us confidence for the year ahead.

Our commitment to improving and maintaining our facilities remains steadfast, ensuring they are fit for purpose and continue to enhance the experiences of those we serve.

I would like to take this opportunity to thank my fellow Trustees for their guidance and dedication, and to acknowledge the exceptional efforts of our staff team, whose passion and hard work are the foundation of everything we do.

As we move forward, I remain optimistic about the year ahead and our ability to support even more service users while continuously enhancing the quality and impact of our services.

Dave Charlton

Chair

10 December 2024

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

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended31March2024.Thetrusteeshaveadopted the
provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Foundedin1976,ELHAPbeganasanadventureplaygroundforchildrenwithdisabilitiesfromacrossEastLondon and
Essex.Overtheyears,ourserviceshaveexpandedtosupportnotonlychildrenbutalsoyoungpeople,adults, and
their families.

Attheheartofourworkisthebeliefthatadventureandplayarevitalforchildrenandyoungpeoplewith disabilities.
Ouroutdoorplaygroundandwoodlandreserveprovideaspacewheretheycanengageinphysicalplay,explore their
surroundings,developtheirabilities,andbuildmeaningfulconnections.Weencouragethemtoalsotakepart in
activitiessuchasdrama,music,art,andhorticulture,fosteringcreativityandself-expression.Alongsidethis, we
organize regular outings for young adults in and around London, broadening their experiences and independence.

Opportunitiesforphysicalandcreativeplay,particularlyinoutdoorenvironmentsthatconnectwithnature,are often
inaccessibletoindividualswithdisabilities.Wefirmlybelievetheseexperiencesarevitalforbuilding confidence,
resilience, and self-esteem-qualities essential for leading meaningful and fulfilling lives.

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

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENT AND PERFORMANCE

Here is a summary of our overview of projects and achievements during the 2023-24:

People supported

557	168	28	12	338	27	62
Children and			Schools that			Recruited and
Young	Stay and		regularly		Siblings/Young	trained
People	Play Families	Adults (18+)	visit	Families	Carers	volunteers
Activities delivered
11,950	64	96	458	2	20	1,559
	Holiday		Orchard
	Playschemes		Project and
	and		Bridge
Adventure	Saturday	Nature Play	Project	Family Fun	Stay and
Play Hours	Club days	Sessions	Sessions	Days	Play sessions	Volunteer hours

The difference we make

Parent satisfaction survey 2023/2024 results showed ELHAP Parents/Carers:

98.8%	Agree or Strongly Agree that their child is usually happier after a day at ELHAP
95.3%	Agree or Strongly Agree that ELHAP provides a good level of care and support to my child
	Agree or Strongly Agree that the ELHAP Playwork team are responsive to my child's individual
95.3%	needs
100%	Agree or Strongly Agree that the ELHAP Playwork team are friendly and approachable
	Agree or Strongly Agree that they really value ELHAP's outdoor, natural and active
100%	environment for my child

AttendingsessionsatELHAPprovidesopportunitiesforchildren,youngpeopleandadultstoimprovetheir physical
andmentalwellbeing,buildresilienceandconfidence,unleashcreativityanddevelopfriendships.Ourserviceshelp to
reduce isolation and also provide vital respite for our families and carers.

ELHAP'simpactstretchesfarbeyondourserviceusersandtheirfamilies.ManyofourPlayworkersandvolunteers go
ontohavecareersinHealth,SocialCareandEducation-takingwiththemawealthofvaluableskills,training and
insightgainedfromtheirdirectexperienceofsupportingfamilieswiththemostdiverserangeofcareand support
needs imaginable.

Ouruniquesiteprovidesawealthofbiodiversityandgreenspacewithinanurbansetting.Wetakeprideincaring for
and protecting our environment, so that it has benefits for the wider community too.

Our Projects

Thisyearwereceived5,337visitsfromchildren,youngpeopleandadults.Weexpectthatdemandonour services
willcontinuetogrowinthefuturepartlyasaresultofcontinuedbudgetaryconstraintsandpostpandemicneeds but
alsobecauseoftheuniquenessofELHAP'sservices.Asintheyearsbeforethepandemic,wehavepursued the
continueddevelopmentofourservices,supportedthedevelopmentofstrategiestoincreaseawarenessinthe local
community and reviewed our plans for the future.

Weekend and Holiday Play Schemes

AllofELHAP'sprojectsarebuiltuponourcoreprinciplesoffreedom,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.

ELHAP Connects

ELHAPConnectsremainsaprojectthatisfocusedonkeepingintouchwithandsupportingourchildren,young people
andfamiliesbeyondplay.ThecostoflivingcrisishasnowfilledtheplaceofCOVID19asbeingthe predominant
challengethatmanyfamiliesareexperiencing.Asaresult,ELHAPConnectshasshiftedaccordingly. During
2023-2024,ELHAPConnectshasmaintaineditsaimtoreducethefinancialpressuresforfamilies.This includes
presentsdonatedbyTimeFMwhichweregiventochildrenat'Santa'sGrotto'duringChristmasplayschemes and
Easter Eggs at our Easter Playscheme.

In2023/24,ELHAPConnectsdelivered405festivepresentsand238EasterEggstochildrenandyoungpeople 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 2024

Nature Play

NaturePlayisaboutconnectingwiththenaturalworldatELHAPthroughplayandexploration.Itisaboutfeeding the
birdsandthebats,makingakitetoflyonawindyday,growingorpickingflowers,buildingadeninthewoodland or
findingthebestspottofeelthesunonyourface.Ourparticipantsguidethecreationofspacesandopportunity for
natureadventures.Natureplayactivitiesaredeliveredtovisitingschools,duringplayschemesandSaturdayClubs as
well as to Orchard and Bridge Projects.

Term-time School Visits

Wereceivevisitsfromlocalspecialandmainstreamschoolsthroughouttermtime.Again,mostofthe activities
offeredtakeplaceoutdoorsinourplaygroundand,withinsafeboundaries,givetheopportunitytothechildrento take
risks, get messy and express themselves freely and learn how to best use their time.

Orchard Project

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

Bridge Project

ELHAPBridgeisasmall,bespokeprojectforyoungpeoplewithLearningDisabilitiesandLookedAfterChildren who
havebeenexcludedfromeducation,arestrugglingtofitintotraditionaldayservices,orareatriskoflosing their
schoolplace.Weoffershortormedium-termplacements,oftenasatransitionphaseduringthesearchfor a
permanentschool,collegeordayserviceplace.Itquicklybecameapparentthatthedisruptioncausedto older
youngpeoplebythepandemicmeantthatcollegeordayserviceplacescouldoftennotbefoundandsome families
wereleftwithoutanyprovisionatallfortheirschoolleavers.ELHAPBridgeadaptedtoofferplacementstosome of
theseyoungpeople,particularlyconcentratingonpeoplewhomayfindcollegeormoretraditionaladult services
difficulttoaccess.ELHAPBridgeslotsbetweenourOrchardProjectandAdventurePlaygroundservingasatrue Bridge
for young people at this most daunting time of change.

Stay and Play

ELHAPStayandPlaysessionsallowfamiliestoexperiencethemagicofELHAPtogetherandspendqualitytime with
theirchildren.StayandPlayisanopportunityforfamiliestomeetotherfamiliesandforchildrenandyoungpeople to
playadventurouslyinasafeandsecureplaysetting.TheProjectsupportsfamilieswhoarenotreceivingfunding for
places at ELHAP and who may struggle to access other community based play settings.

FINANCIAL REVIEW

Financial position

Thecharityhadgrossincomingresourcesof£874,925,anincreaseof26.9%whencomparedtotheprevious year.
However, expenditure increased by 20.1% to £885,208. This generated an overall deficit of £10,283.

ELHAPhasfacedachallengingfinancialyearduetotheongoingimpactsofthepandemicandbroader economic
factors,butweremaincommittedtosupportingthehundredsoffamilieswhorelyonus.Asaresponseto the
pandemic,ourTrusteeshavebeenproactiveinregularlyreviewingELHAP'sfinancialpositionand implementing
measurestosecurelong-termstability.Despiteon-goingchallenges,theTrusteesmadethestrategicdecision to
investfromourreservestosustainourvitalservices,demonstratingourunwaveringcommitmenttothefamilies we
support.

Our deficit reflects the combined pressures of:

1.Increasingcomplexityofneedwithinfamilies:Sincethepandemic,thecomplexityandvolumeofneeds from
families have grown significantly.

2. Restricted local authority budgets: Despite rising delivery costs, local authorities remain unable to offer inflationary increases, creating a funding gap for services.

3.Costoflivingcrisis:Thedramaticriseinenergycostshasplacedadditionalpressureonourday-to-day operations,
increasing the cost of running our specialist site.

4. Site maintenance: Maintaining our unique 5½ acre woodland site has become increasingly expensive, with costs such as timber for play structures tripling in the past decade.

5. Staffing challenges: Recruiting and retaining high-quality staff remains a sector-wide issue. Additionally, the need for more specialist staff training to address the increasing complexity of family needs has added to our expenditure.

TheTrusteesareconfidentthatthefinancialoutlookforELHAPispositivealthoughitmayremaindifficult and
unpredictableforseveralyears.TheTrusteescontinuetoensurethatELHAP'sfinancialrisksarespread across
differentincomestreams(localcouncilfunding,fundraisingandotherincome)toensureELHAPcanprotectitself from
adversity and return to a financially healthier position in the coming years.

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

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

FINANCIAL REVIEW

Principal funding sources

With thanks to all our funders and supporters in 2023/24:

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 - Awards for All and Reaching Communities
Rangoonwala Foundation
Joseph and Lilian Sully Foundation
BBC Children in Need
Co-op Local Community Fund
First Sentier
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
The Blakemore Foundation
Garfield Weston Foundation
B&Q Foundation
Screwfix Foundation
Co-op Woodford Bridge
Tesco Stronger Starts
Percy Bilton Charity
Jaspar Foundation
General fundraising and donations

Fundraising

AtELHAP,achievingourmissiontocreatejoyful,inclusiveexperiencesfordisabledchildren,youngpeople,and their
familiesisonlypossiblethroughdedicatedfundraisingefforts.Thisyear,thankstotheextraordinarysupportof our
donors, we raised £319,805 - a remarkable 34.1% increase from last year.

Amidrisingcostsandeconomicchallenges,weareespeciallygratefulforthegrantswehavesecuredfromTrusts and
Foundationsthisyear.Inparticular,corefundingfromtheGarfieldWestonFoundationhasprovidedflexibility, helping
usnavigatethesedifficulties.Additionally,afour-yeargrantsecuredfromtheReachingCommunitiesFund has
allowedustoinvestinkeyrolesthatwillnotonlyenhanceourservices,butalsosignificantlyboostourcapacity and
resilienceasacharity.Thisvitalsupporthasaffordedusmuch-neededstabilityaswecontinuetorecoverfrom the
lingering effects of the pandemic.

OurgratitudeextendstoLocalAuthorities,charities,schools,communitygroups,andindividualswhohave supported
usthroughdonations,communityevents,staff-ledfundraisers,andpersonaltributes.Weareespeciallythankful to
BrookfieldPropertiesfortheirongoingsupport-raisingfundsthroughvariouschallengesandeventsand volunteering
theirtimeatELHAP.Everycontribution,bigorsmall,helpsensurethatELHAPcancontinueofferingvitalprojects and
support to those who need us most.

Wethankourincrediblecommunityofsupportersfortheirunwaveringcommitmenttoourmission.Yourgenerosity is
creating lasting impact, enabling ELHAP to remain a place of joy, adventure, and friendship for all.

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

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

FINANCIAL REVIEW

Reserves policy

AsaresponsetoCovid19andtheresultingfinancialdifficulties,itisthepolicyofthecharitythatunrestricted funds
whichhavenotbeendesignatedforaspecificuseshouldbemaintainedatalevelequivalenttobetweentwoto three
month'sexpenditure.Inthepastandintheopinionofthetrusteesreservesatthislevelensuredthat,intheevent of
asignificantdropinfunding,thecharitywouldbeabletocarryouttheactivitieswhileconsiderationwouldbegiven to
ways in which additional funds may be raised.

However,duringtheyearunderreviewandforthereasonsaboveandoutlinedinthefinancialreview,ithasnot been
possibletomaintainthislevelofreserves.At31March2024,ELHAP'sfreeunrestrictedreservesamounted to
£113,886 (2023: £101,507) and total unrestricted reserves amounted to £129,341 (2023: £120,196).

ELHAPisdeeplygratefultohavebeenselectedasaLegacyPartneroftheEdwardGostlingFoundation,receiving an
endowmentof£150,000toboostourreserves.WeespeciallyappreciatetheFoundation'sinsightful approach,
recognisingthatsmallandmedium-sizedcharitieslikeoursneedstrengthenedreservestoensurelong-term stability
andthecontinuedsupportofthelocalcommunity.Unlikeadonationorgrant,thisendowmentisintendedsolely to
replenishourreserves,withfundsrestrictedforuseonlyafterfiveyears.ThankstotheEdwardGostling Foundation's
generoussupport,wehavesuccessfullyrestoredourreservestotheappropriatelevel,coveringthreemonths of
expenditure.

FUTURE PLANS

Fundraising plans for future period

OuraimremainstofocusonTrustsandFoundationsasasignificantsourceoffunding,anareathathasshown the
mostgrowthforELHAP.However,withmanyTrustsandFoundationswindingdowntheirfundsorshiftingtheir focus
tonewpriorities,securinggrantsisbecomingincreasinglychallenging.Inresponse,wearecommitted to
strengtheningourrelationshipswithexistingfunders,whilealsobroadeningourincomemixtoincludemore diverse
sourcesofsupport.Thisapproachwillallowustocontinuedeliveringouressentialservicesanddevelopnew projects
to address the evolving needs of our beneficiaries.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

ThecharityisacompanylimitedbyguaranteeandgovernedbytheMemorandumandArticlesof Association,
establishing the objects and powers of the charitable company.

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
hasbeenestablishedandisupdatedregularly.Whereappropriate,systemsorprocedureshavebeenestablished to
mitigatetherisksthecharityfaces.Significantexternalriskstofundinghaveledtothedevelopmentofa strategic
planwhichwillallowforthediversificationoffundingandactivities.Internalcontrolrisksareminimisedby the
implementationofproceduresforauthorisationofalltransactionsandprojects.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 2024

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
Mrs A Shelley  - Bookings Administrator
Mrs F Macfoy - Finance Manager (finished April 2024)
Mrs D Bull - Volunteering Project Administrator
Mr N Dey - Orchard Project Senior Team Leader

From 1st May 2024, Laura Lee Bookkeeping Ltd commenced bookkeeping and accounting for ELHAP.

Volunteers

At31March2024,therewere62registeredvolunteerswhohadhelpedineveryaspectofthecharityactivities. With
thekindsupportoftheEdwardGostlingFoundationandCharlesSFrenchCharitableTrust,ELHAPhasbeenable to
continue to develop and deliver the volunteering project.

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
O Naguleswaran Accountant (appointed 29.11.2023)
P Fordham Retired (appointed 29.11.2023)
K Ha (appointed 25.9.2024)

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 2024

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those 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.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable 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 10 December 2024 and signed on its behalf by:

D E Charlton - Trustee

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

Opinion

WehaveauditedthefinancialstatementsofELHAP(the'charitablecompany')fortheyearended31March 2024
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 2024 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 the 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 10

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

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions 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

10 December 2024

Page 11

ELHAP

EVERY LIFE HAS A PURPOSE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 184,342 Charitable activities 4 Orchard project 385,157 Playwork activities 165,067 Investment income 3 2,690 Other income 5 2,206 Total 739,462 EXPENDITURE ON Charitable activities 6 Orchard project 421,651 Playwork activities 271,178 Governance costs 32,410 Charitable activities 3,226 Total 728,465 NET INCOME/(EXPENDITURE) 10,997 Transfers between funds 17 (1,852) Net movement in funds 9,145 RECONCILIATION OF FUNDS Total funds brought forward 120,196 TOTAL FUNDS CARRIED FORWARD 129,341	Restricted fund £ 135,463 - - - - 135,463 109,720 47,023 - - 156,743 (21,280) 1,852 (19,428) 85,271 65,843	2024 Total funds £ 319,805 385,157 165,067 2,690 2,206 874,925 531,371 318,201 32,410 3,226 885,208 (10,283) - (10,283) 205,467 195,184	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

The notes form part of these financial statements

Page 12

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

BALANCE SHEET

31 MARCH 2024

					2024	2023
		Unrestricted	Restricted		Total	Total
		funds	fund		funds	funds
	Notes	£	£		£	£
FIXED ASSETS
Tangible assets	13	48,573		-	48,573	49,014
CURRENT ASSETS
Debtors	14	34,888		-	34,888	40,687
Cash at bank and in hand		83,407	65,843		149,250	142,200
		118,295	65,843		184,138	182,887
CREDITORS
Amounts falling due within one year	15	(37,527)		-	(37,527)	(26,434)
NET CURRENT ASSETS		80,768	65,843		146,611	156,453
TOTAL ASSETS LESS CURRENT LIABILITIES		129,341	65,843		195,184	205,467
NET ASSETS		129,341	65,843		195,184	205,467
FUNDS	17
Unrestricted funds:
General fund					113,886	101,507
Designated Funds					15,455	18,689
					129,341	120,196
Restricted funds:
Restricted Funds					65,843	85,271
TOTAL FUNDS					195,184	205,467

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 10 December 2024 and were signed on its behalf by:

D E Charlton - Trustee

The notes form part of these financial statements

Page 13

ELHAP

EVERY LIFE HAS A PURPOSE

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024

		2024	2023
	Notes	£	£
Cash flows from operating activities
Cash generated from operations	19	6,646	(54,135)
Net cash provided by/(used in) operating activities		6,646	(54,135)
Cash flows from investing activities
Purchase of tangible fixed assets		(2,286)	(2,061)
Interest received		2,690	778
Net cash provided by/(used in) investing activities		404	(1,283)
Change in cash and cash equivalents in
the reporting period		7,050	(55,418)
Cash and cash equivalents at the
beginning of the reporting period		142,200	197,618
Cash and cash equivalents at the end of
the reporting period		149,250	142,200

The notes form part of these financial statements

Page 14

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

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.

Government 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 15

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

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 £ 184,342	Unrestricted funds £ 184,342	Restricted funds £ 135,463	Restricted funds £ 135,463		2024 Total funds £ 319,805		2023 Total funds £ 238,489
	Unrestricte	d	Unrestricte	d	Restricted		Total		Total
	Fund	s	Fund	s	Funds		2024		2023
	Gener	al	Designated
	£		£		£		£		£
Donations and gifts
National Lottery Reaching Communities		-	-		35,639		35,639		-
BBC Children in Need		-	-		-		-		41,445
Brookfield Properties		-	33,634		-		33,634		22,940
The Big Give		-	-		17,048		17,048		21,875
The Edward Gostling Foundation		-	-		-		-		25,000
O2E (Ordinary 2 Extraordinary)		-	22,000		-		22,000		27,500
Garfield Weston		-	-		20,000		20,000		-
Other	118,708		10,000		62,776		191,484		99,729
Total	118,708		65,634		135,463		319,805		238,489

continued...

Page 16

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

3. INVESTMENT INCOME

INVESTMENT INCOME
Interest receivable INCOME FROM CHARITABLE ACTI	Unrestricted Restricted funds funds £ £ 2,690 - VITIES					2024 Total funds £ 2,690	2023 Total funds £ 778
	Orchard		Playwork	Transition		Total		Total
	Project		Activities	Project
	2024		2024	2024		2024		2023
	£		£	£		£		£
Services provided under contract and direct funding	385,157		165,067	-		550,224	447,579

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
			2024	2023
	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
	£	£	£	£
Other income	2,206	-	2,206	2,321

continued...

Page 17

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

6. CHARITABLE ACTIVITIES COSTS

Orchard project Playwork activities Governance costs Charitable activities 7. DIRECT COSTS OF CHARITABLE ACTIVITIES Staff costs Other costs Bank charges Depreciation	Direct Costs (see note 7) £ 531,371 318,201 - 3,226 852,798	Support costs (see note 8) £ - - 32,410 - 32,410 2024 £ 636,873 212,077 1,121 2,727 852,798		Totals £ 531,371 318,201 32,410 3,226
				885,208
				2023 £ 520,416 193,081 1,219 2,853
				717,569

8. SUPPORT COSTS

SUPPORT COSTS
	Governance
	costs
	£
Governance costs	32,410

SupportcostsareallocatedbetweentheOrchardandPlaygroundprojectsandincludedwithin charitable
activities costs.

9. NET INCOME/(EXPENDITURE)

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

	2024	2023
	£	£
Auditors' remuneration	4,500	4,480
Other non-audit services	4,980	4,000
Depreciation - owned assets	2,727	2,853

10. TRUSTEES' REMUNERATION AND BENEFITS

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2024norforthe year
ended 31 March 2023.

Trustees' expenses

Trustees' expenses
	2024	2023
	£	£
Trustees' expenses	1,087	1,299

Trustees' expenses relate to indemnity insurance cost.

continued...

Page 18

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

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 106,466 Charitable activities Orchard project 313,305 Playwork activities 134,274 Investment income 778 Other income 2,321 Total 557,144 EXPENDITURE ON Charitable activities Orchard project 390,280 Playwork activities 227,090 Governance costs 19,032 Total 636,402 NET INCOME/(EXPENDITURE) (79,258) Transfers between funds (158) Net movement in funds (79,416) RECONCILIATION OF FUNDS Total funds brought forward 199,612 TOTAL FUNDS CARRIED FORWARD 120,196	2024 £ 602,440 25,696 8,737 636,873 2024 58 Restricted fund £ 132,023 - - - - 132,023 70,140 30,059 - 100,199 31,824 158 31,982 53,289 85,271	2024 £ 602,440 25,696 8,737 636,873 2024 58 Restricted fund £ 132,023 - - - - 132,023 70,140 30,059 - 100,199 31,824 158 31,982 53,289 85,271		2023 £ 476,792 34,178 9,446 520,416 2023 44 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

continued...

Page 19

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

13. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
	Land and
	buildings	Equipment	Minibus	Totals
	£	£	£	£
COST
At 1 April 2023	83,761	44,617	18,000	146,378
Additions	-	2,286	-	2,286
At 31 March 2024	83,761	46,903	18,000	148,664
DEPRECIATION
At 1 April 2023	42,827	41,599	12,938	97,364
Charge for year	134	1,327	1,266	2,727
At 31 March 2024	42,961	42,926	14,204	100,091
NET BOOK VALUE
At 31 March 2024	40,800	3,977	3,796	48,573
At 31 March 2023	40,934	3,018	5,062	49,014

Includedincostorvaluationoflandandbuildingsisfreeholdlandof£40,040(2023-£40,040)whichis not
depreciated.

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

		2024	2023
		£	£
	Accounts receivable	34,888	40,179
	Prepayments and accrued income	-	508
		34,888	40,687
15.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2024	2023
		£	£
	Trade creditors	6,802	8,302
	Social security and other taxes	9,912	7,086
	Other creditors	100	348
	Accrued expenses	20,713	10,698
		37,527	26,434

16. LEASING AGREEMENTS

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

	2024	2023
	£	£
Within one year	883	883
Between one and five years	1,914	2,797
	2,797	3,680

Operating lease relates to a photocopier rental agreement.

continued...

Page 20

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

17. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
		Net	Transfers
		movement	between	At
	At 1.4.23	in funds	funds	31.3.24
	£	£	£	£
Unrestricted funds
General fund	101,507	14,231	(1,852)	113,886
Designated Funds	18,689	(3,234)	-	15,455
	120,196	10,997	(1,852)	129,341
Restricted funds
Restricted Funds	85,271	(21,280)	1,852	65,843
TOTAL FUNDS	205,467	(10,283)	-	195,184

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

Unrestricted funds General fund Designated Funds Restricted funds Restricted Funds TOTAL FUNDS	Incoming resources £ 673,828 65,634 739,462 135,463 874,925	Resources expended £ (659,597) (68,868) (728,465) (156,743) (885,208)	Movement in funds £ 14,231 (3,234)
			10,997 (21,280)
			(10,283)

Comparatives for movement in funds

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

continued...

Page 21

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

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 1.4.22	in funds	funds	31.3.24
	£	£	£	£
Unrestricted funds
General fund	143,432	(27,536)	(2,010)	113,886
Designated Funds	56,180	(40,725)	-	15,455
	199,612	(68,261)	(2,010)	129,341
Restricted funds
Restricted Funds	53,289	10,544	2,010	65,843
TOTAL FUNDS	252,901	(57,717)	-	195,184

Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:

Incoming Resources resources expended £ £ Unrestricted funds General fund 1,167,920 (1,195,456) Designated Funds 128,686 (169,411) 1,296,606 (1,364,867) Restricted funds Restricted Funds 267,486 (256,942) TOTAL FUNDS 1,564,092 (1,621,809)	Movement in funds £ (27,536) (40,725) (68,261) 10,544 (57,717)

Restricted funds

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

	Balance
	at	Incoming	Resources	Transfers	Balance at
	1 April
	2023	Resources	Expended		31 March 2024
	£	£	£	£	£
National Lottery Reaching
Communities	-	35,639	(11,405)	-	24,234
BBC Children in Need	32,419	-	(32,586)	167	-
The Big Give	12,479	17,048	(14,830)	-	14,697
Charles S French Charitable
Trust	5,848	5,000	(7,003)	-	3,845
The Edward Gostling Foundation	19,369	-	(20,912)	1,543	-
Jack Petchey Foundation	1,965	3,760	(3,525)	-	2,200
Lions Club	1,530	-	(392)	-	1,138
Morrisons Foundation	6,200	-	(6,200)	-	-
Rangoonwala Foundation	5,000	5,000	(10,000)	-	-
B&Q Foundation	-	6,000	(6,008)	8	-
DMS Milton Hours	-	9,904	(5,601)	-	4,303
Garfield Weston	-	20,000	(11,669)	-	8,331
Joseph and Lillian Sully
Foundation	-	10,000	(10,000)	-	-
London Marathon Charitable
Trust Active Space	-	10,000	(3,368)	-	6,632
Other	461	13,112	(13,244)	134	463

continued...

Page 22

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

17. MOVEMENT IN FUNDS - continued

85,271135,463(156,743)1,85265,843

The movements on the restricted funds and balances at 31 March 2024 comprise the following:

NationalLotteryReachingCommunitiesfundingreceivedtowardsElhap'sPlayscheme:addressingplay poverty
and supporting families. National Lottery has pledged 4 years funding with certain conditions.

The funding balance from BBC Children in Need has been fully spent towards a Wellbeing Playworker salary.

ElhapagainparticipatedintheBigGive'sChristmasChallenge,whofacilitatedthematch-fundingonan online
fundraisingcampaignforourAdventurePlayforAllservices.Fundscarriedforwardareexpectedto be
expended in full in the year ending 31 March 2025.

TheCharlesSFrenchCharitableTrustgrantfundsreceivedareforPlayschemeTeamLeadersalariesandto be
spent in April-July 2024.

TheEdwardGostlingFoundationgrantbroughtforwardfrompreviousyearandhasbeenspent towards
ELHAP's volunteer costs.

TheJackPetcheyFoundationgrantsreceivedwereusedtorunAdventurePlaysessions.Fundscarried forward
are expected to be expended in full in the year ending 31 March 2025.

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

The Morrisons Foundation grant was used to construct structures in the outdoor play area.

Rangoonwala Foundation funding was received towards the "Be Wild and Thrive" nature play programme.

B&Q Foundation grant was used towards front gate and signage.

DMS Milton Hours grant received towards Adventure Play and balance to be spent in 2024/25.

GarfieldWestongrantof£20,000wastowardsElhap'scorecostsforthebackofficestaff.The remaining
amount is being utilised after the year end.

Joseph and Lillian Sully Foundation grant was spent towards Elhap's general running costs.

TheLondonMarathonActiveSpacegrantistowardsproject"StayandPlay"-disabledchildrenand their
families getting active".

Designated funds

Theincomefundsofthecharityincludethefollowingdesignatedfundswhichhavebeensetasideout of
unrestricted funds by the trustees for specific purposes:

	Balance at	Incoming	Resources	Transfers	Balance at
	1 April 2023	Resources	Expended		31 March 2024
	£	£	£	£	£
Brookfield Properties	-	33,634	(33,634)	-	-
First Sentier (Stewart Investors)	4,657	10,000	(5,367)	-	9,290
New Minibus	3,532	-	(874)	-	2,658
O2E (Ordinary to Extraordinary)	10,500	22,000	(28,993)	-	3,507
					-
	18,689	65,634	(68,868)	-	15,455

The movements on the designated funds and balances at 31 March 2024 comprise the following:

continued...

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ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

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.

ThefundsreceivedfromFirstSentiergroup(previouslyknownasStewartInvestors)arebeingusedto fund
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 (2023 - none).

19. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERAT Net expenditure for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Interest received Decrease in debtors Increase/(decrease) in creditors Net cash provided by/(used in) operations	ING ACTIVITIE 2024 £ (10,283) 2,727 (2,690) 5,799 11,093 6,646	S 2023 £ (47,434) 2,853 (778) 834 (9,610)
		(54,135)

20. ANALYSIS OF CHANGES IN NET FUNDS

Net cash Cash at bank and in hand Total	At 1.4.23 £ 142,200 142,200 142,200	Cash flow £ 7,050 7,050 7,050	At 31.3.24 £ 149,250
			149,250
			149,250

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 2024

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 Bookkeeping fees Legal and professional Total resources expended Net expenditure	2024 £ 319,805 2,690 550,224 2,206 874,925 602,440 25,696 8,737 212,077 1,121 134 1,327 1,266 852,798 1,087 4,500 4,980 7,702 14,141 32,410 885,208 (10,283)	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)

This page does not form part of the statutory financial statements

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