2025-03-31-accounts - Elhap

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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 2025

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 2025

		`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`	`25`
`Detailed Statement of Financial Activities`		`26`

ELHAP EVERY LIFE HAS A PURPOSE

`CHAIR'S REPORT FOR THE YEAR ENDED 31 MARCH 2025`

This year has seen a continued increase in the complexity and intensity of demand for ELHAP's services. While overall attendance at our Playground services has increased, there has also been a notable growth in the number of children and young people requiring one-to-one support. At the same time, the Orchard Project experienced increased attendance across all areas. Taken together, this reflects a growing and more demanding level of need among the families we support, highlighting the importance of ensuring our services remain responsive, well-resourced, and sustainable.

In response to this increase in complexity and higher support needs, we have made a significant investment in developing the skills and confidence of our staff team. All playworkers are offered training in Non-Abusive Psychological and Physical Intervention (NAPPI), ensuring consistent, safe, and supportive practice across our services. Specialist training has also been strengthened in areas such as PEG feeding, epilepsy awareness, and first aid, and we are proud to have more qualified first aiders than ever before. In addition, our Deputy CEO completed the NSPCC Training for Trainers in Safeguarding and Child Protection during the year and has begun delivering safeguarding training internally. This enables us to provide high-quality, bespoke training closely aligned to our services and values, while maintaining the highest standards of safeguarding for the children and families we support. The financial year also marks a significant milestone for ELHAP. For the first time, our income has exceeded £1 million, and we have again achieved a financial surplus. While this represents a strong and positive position, cashflow remains challenging at peak periods throughout the year. Our reserves are now at a healthy level, providing reassurance that the charity is well placed to respond to any financial pressures that may arise.

Around 50% of our income is derived from our contracted charitable activities, with the rest secured through grants and donations, highlighting the essential role that fundraising plays in sustaining our work. We were honoured to be chosen as one of the Mayor of Redbridge's charities and are deeply grateful to all our funders and supporters. In particular, we would like to thank O2e and Brookfield Properties, whose continued generosity over the years has made a lasting difference to the charity and the families we serve.

As part of preparations for ELHAP's 50th anniversary in 2026, we began an ambitious project to rebuild and enhance our iconic 33-year-old walkway, which winds through the playground and into the orchard. The upgraded structure now features rope bridges, scramble nets, a sand pit and a twisty slope, offering adventure for all abilities. We have also made significant improvements to the main building, installing insulation and solar panels to boost energy efficiency. These developments help ensure that ELHAP remains a welcoming, inclusive, and fit-for-purpose environment for all the families we support.

I would like to thank my fellow Trustees for their ongoing commitment, insight, and stewardship of the charity. I also wish to recognise the exceptional dedication of our staff team, whose passion, professionalism, and hard work underpin everything that ELHAP achieves.

As we move forward, it is encouraging to feel that the disruption caused by the pandemic is now largely behind us. This renewed stability allows us to plan with greater confidence for the future and continue developing services that meet the evolving needs of our community.

Dave Charlton

Chairman

19 December 2025

Page 1

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

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025`

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended31March2025.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 2025`

`ACHIEVEMENTS AND PERFORMANCE`

Here is a summary of our overview of projects and achievements during the 2024-25:

`People supported`

`726`	`211`	`31`	`16`	`441`		`23`	`64`
`Children and`			`Schools that`			`Recruited and`
`Young`	`Stay and`		`regularly`		`Siblings/Young`		`trained`
`People`	`Play Families`	`Adults (18+)`	`visit`	`Families`	`Carers`		`volunteers`
`Activities`	`delivered`
`14,770`	`64`	`145`	`245`	`2`	`22`	`1,565`	`30,142`
							`Total`
	`Holiday`		`Orchard`				`number of`
`Adventure`	`Playschemes`		`Project and`		`Stay and`		`service`
`Play`	`and Saturday`	`Nature Play`	`Bridge Project`	`Family Fun`	`Play`	`Volunteer`	`hours`
`Hours`	`Club days`	`Sessions`	`Sessions`	`Days`	`sessions`	`hours`	`delivered`

`The difference we make`

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`

Thisyearwereceived6,248visitsfromchildren,youngpeopleandadults.Wecontinuetoexpectthatdemandon our
serviceswillgrowinthefuturepartlyasaresultofcontinuedbudgetaryconstraintsbutalsobecauseof the
uniquenessofELHAP'sservices.Asintheyearsbeforethepandemic,wehavepursuedthecontinueddevelopment of
ourservices,supportedthedevelopmentofstrategiestoincreaseawarenessinthelocalcommunityandreviewed 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.

`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.

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

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025`

`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.

`Siblings Project`

TheELHAPsiblingsprojecttwopathwaystosupportsiblings.First,weofferplacesonplayground,forsiblings of
childrenwithdisabilities,sotheytoocanfeelthebenefitsofplayingadventurouslyandhavingfun.Second, we
provideadedicatedspaceforyoungpeoplewithcaringresponsibilitiestocreateacommunityfuelledbyplay, free
from judgement and full of opportunity and adventure.

`Project Bloom`

ProjectBloomofferssomethingdifferent:it'snotaclassroomandit'snotaworkplace,butasupportivespace that
combinesthebestofboth.It'sdesignedforyoungadultswithdisabilitieswhoarereadytomoveforwardbutneed the
right environment to bridge the gap between education, training, and employment.

`FINANCIAL REVIEW`

`Financial position`

Thecharityhadgrossincomingresourcesof£1,300,772,atotalexpenditureof£991,355whichgeneratedan overall
surplus of £309,417.

ThegeneratedsurplusisthefirstyearELHAPhasgeneratedasurplusforoverthreeyears.Thissurpluswas,in part,
generatedbytheEdwardGostlingDeedthatisrestrictedtosupportELHAP'sreservelevels(pleaseseeour Reserve
Policybelow).Thesurplusisawelcomeshiftandisrequiredtohelpboostourreserves,tofundsalaryincreases and
to ensure that ELHAP remains financially resilient in order to manage future pressures.

TheTrusteesareconfidentthatthefinancialoutlookforELHAPispositivealthoughitmayremainunpredictable for
severalyears.TheTrusteescontinuetoensurethatELHAP'sfinancialrisksarespreadacrossdifferentincome streams
(local council funding, fundraising and other income) to ensure ELHAP can remain financially robust.

`Going concern`

Thetrusteeshaveconsideredthecharity’scashresources(£351,778at31March2025),unrestricted reserves
(£174,527),theconditionsattachedtothe£150,000expendableendowment(restrictedcapitalheldforfive years),
theforwardfundingpipeline(localauthoritycontractsandmultiyeargrants),andtheprincipalrisksdescribedin this
report.

Basedonforecastsandreasonablesensitivities,thetrusteesconsiderthatELHAPhasadequateresourcesto continue
in operational existence for the foreseeable future, and therefore adopt the going concern basis.

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

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025`

`FINANCIAL REVIEW`

`Principal funding sources`

With thanks to all our funders and supporters in 2024/25:

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
Bupa
Change X
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
Garfield Weston Foundation
The Hobson Charitable Trust
D'Oyly Charitable Trust
Waitrose (South Woodford)
Arnold Clark Community Fund
Mazars Charitable Trust
GWUK VCSE Energy Efficiency Scheme
Beatrice Laing Foundation
Fyrish Foundation
Sport England
Mayor of Redbridge
General fundraising and donations

`Fundraising`

AtELHAP,ourmissiontodeliverjoyfulandinclusiveexperiencesfordisabledchildren,youngpeople,and their
familiesismadepossiblebythegenerosityandcommitmentofoursupporters.Thisyear,wearethrilledto report
thatweraised£644,800ofvoluntaryincome-anincreaseof102%fromthepreviousfinancialyear.Thissuccess was
drivenbymulti-yeargrantsforkeystaffroles,alegacyfromtheEdwardGostlingFoundationtostrengthen our
reserves, and a one-off capital grant to improve our building and energy efficiency.

Thisyearhascontinuedtopresentfinancialchallenges,makingsupportfromTrustsandFoundations especially
valuable.WeareparticularlygratefulforacoregrantfromtheGarfieldWestonFoundation,whichhasprovided vital
flexibilityinnavigatingthesedifficulties.Othergrantshaveallowedustoinvestinkeyroles,training,and our
volunteerprogramme,helpingtostrengthenandexpandourserviceswhileensuringlong-termquality and
sustainability.WearedelightedtobeabletorunaprojectdedicatedtoYoungCarersandsiblingsofdisabled children,
madepossiblebytheMazarsCharitableTrust,alongsidesupportfromotherfunderstorejuvenateour adventure
playground in preparation for our 50th birthday celebrations.

WearesoverygratefulforCiaranFitzgerald'sfamilyandfriendswhoraisedover£15,000inmemoryofCiaran who
wasamuchlovedstaffmemberwhodiedinSummer2024.ELHAPisusingthesefundstodevelopProject Bloom,
build a Hobbit House and to create an annual award ceremony in Ciaran's name.

WeareappreciativeoftheLocalAuthorities,charities,schools,communitygroups,andindividualswhosupport ELHAP
throughdonations,fundraising,andvolunteering.Inparticular,wethankO2eandBrookfieldPropertiesfor their
continuedinvolvement,fromeventsandchallengestohands-onsupportatELHAP.Everycontribution,largeor small,
enables us to continue providing the vital support our community relies on.

Page 5

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

`REPORT OF THE TRUSTEES`

`FOR THE YEAR ENDED 31 MARCH 2025`

`FINANCIAL REVIEW`

`Reserves policy`

Itisthepolicyofthecharitythatunrestrictedfundswhichhavenotbeendesignatedforaspecificuseshould be
maintained at a level equivalent to three month's expenditure.

At31March2025,ELHAP'sfreeunrestrictedreservesamountedto£172,524(2024:£113,886)andnet current
unrestricted reserves amounted to £174,527 (2024: £129,341).

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`

WewillcontinueourfocusonTrustsandFoundations,whichhavebeenourfastest-growingfundingsource. However,
withmanyshiftingpriorities,securinggrantsisincreasinglychallenging.Torespond,weare strengthening
relationshipswithexistingfundersandorganisations,anddiversifyingourincomethroughcommunityeventsand fun
daysatouruniquefacility.Thisapproachbroadensourreach,raisesawareness,andensureswecan continue
delivering essential services while developing new projects to meet evolving needs.

`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`

Therelatedpartiestransactionsandbalancesthatrequireddisclosureintheaccountshavebeenrecordedinthe notes
to the 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 2025`

`STRUCTURE, GOVERNANCE AND MANAGEMENT Management and administration`

Mr R Dighton - CEO
Mr J Globle - Deputy CEO
Mrs C Charles - Office Manager
Ms S Blythe - Fundraising Manager
Mrs A Shelley  - Bookings Administrator
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`

At31March2025,therewere64registeredvolunteerswhohadhelpedineveryaspectofthecharityactivities. With
thekindsupportoftheCharlesSFrenchCharitableTrustandNationalLotteryAwardsforAll,ELHAPhasbeenable to
continue to develop and deliver the volunteering project.

`REFERENCE AND ADMINISTRATIVE DETAILS`

`Registered Company number`

03697053 (England and Wales)

`Registered Charity number`

`Registered office`

119 Roding Lane North

Woodford Bridge
Essex

IG8 8NA

`Trustees`

D E Charlton Retired
D Leaman-Hill Fundraising Director (resigned 26.11.2025)
S Rawal Physiotherapist
N McCarthy Assistant Director (resigned 26.3.2025)
E M Crossley Retired
M S A Chowdhury Senior Corporate Partnership Officer
O Naguleswaran Accountant
P Fordham Retired
K Ha Grants officer (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).

Page 7

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

`REPORT OF THE TRUSTEES`

`FOR THE YEAR ENDED 31 MARCH 2025`

`STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued`

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they 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 Charities 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 19 December 2025 and signed on its behalf by:

D E Charlton - Trustee

Page 8

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

`Opinion`

WehaveauditedthefinancialstatementsofELHAP(the'charitablecompany')fortheyearended31March 2025
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 2025 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 9

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

19 December 2025

Page 11

ELHAP

EVERY LIFE HAS A PURPOSE

`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025`

`Notes` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `2` `Charitable activities` `4` `Orchard project` `Playwork activities` `Investment income` `3` `Other income` `5` `Total` `EXPENDITURE ON` `Charitable activities` `6` `Orchard project` `Playwork activities` `Governance costs` `Charitable activities` `Total` `NET INCOME/(EXPENDITURE)` `RECONCILIATION OF FUNDS` `Total funds brought forward` `TOTAL FUNDS CARRIED FORWARD`	`Unrestricted` `funds` `£` `148,272` `456,438` `195,617` `3,917` `-` `804,244` `434,156` `283,395` `40,989` `518` `759,058` `45,186` `129,341` `174,527`	`Restricted` `fund` `£` `496,528` `-` `-` `-` `-` `496,528` `162,971` `69,844` `-` `(518)` `232,297` `264,231` `65,843` `330,074`	`2025` `Total` `funds` `£` `644,800` `456,438` `195,617` `3,917` `-` `1,300,772` `597,127` `353,239` `40,989` `-` `991,355` `309,417` `195,184` `504,601`	`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)` `205,467` `195,184`

The notes form part of these financial statements

Page 12

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

`BALANCE SHEET`

`31 MARCH 2025`

					2025	2024
		Unrestricted	Restricted		Total	Total
		funds	fund		funds	funds
	Notes	£	£		£	£
FIXED ASSETS
Tangible assets	13	138,628		-	138,628	48,573
CURRENT ASSETS
Debtors	14	65,859		-	65,859	34,888
Cash at bank and in hand		21,704	330,074		351,778	149,250
		87,563	330,074		417,637	184,138
CREDITORS
Amounts falling due within one year	15	(51,664)		-	(51,664)	(37,527)
NET CURRENT ASSETS		35,899	330,074		365,973	146,611
TOTAL ASSETS LESS CURRENT LIABILITIES		174,527	330,074		504,601	195,184
NET ASSETS		174,527	330,074		504,601	195,184
FUNDS	17
Unrestricted funds:
General fund					172,524	113,886
Designated Funds					2,003	15,455
					174,527	129,341
Restricted funds:
Restricted Funds					330,074	65,843
TOTAL FUNDS					504,601	195,184

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 19 December 2025 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 2025`

		`2025`	`2024`
	`Notes`	`£`	`£`
`Cash flows from operating activities`
`Cash generated from operations`	`19`	`309,452`	`6,646`
`Net cash provided by operating activities`		`309,452`	`6,646`
`Cash flows from investing activities`
`Purchase of tangible fixed assets`		`(110,841)`	`(2,286)`
`Interest received`		`3,917`	`2,690`
`Net cash (used in)/provided by investing activities`		`(106,924)`	`404`

`Change in cash and cash equivalents in`
`the reporting period`		`202,528`	`7,050`
`Cash and cash equivalents at the`
`beginning of the reporting period`		`149,250`	`142,200`
`Cash and cash equivalents at the end of`
`the reporting period`		`351,778`	`149,250`

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 2025

`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 2025

`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.

`Endowment funds`

Expendableendowmentfundscomprisefundsreceivedbythecharitywherethetrusteesarepermitted to
expendthecapital,butonlyaftertheexpiryofafixedtermoffiveyears.Untiltheendoftheterm,the capital
mustberetainedandinvestedinaccordancewiththetermsoftheendowmentandthecharity’s investment
policy.

Expendableendowmentfundsareclassifiedasrestrictedfundsandarerecognisedwhenthecharityis entitled
to the funds, receipt is probable, and the amount can be measured reliably.

Incomearisingfromtheinvestmentofexpendableendowmentfunds,togetherwithanyrealised and
unrealisedgainsorlosses,iscreditedtotheexpendableendowmentfundunlessthetermsofthe endowment
specifyotherwise.Suchincomemaybeappliedforcharitablepurposesduringthetermwherepermitted by
the endowment conditions.

Attheendofthefive-yearterm,andsubjecttotrusteeapprovalandcompliancewiththe endowment
conditions,thecapitaloftheexpendableendowmentfundmaybetransferredtounrestrictedincome funds,
and applied in furtherance of the charity’s charitable objectives.

InvestmentgainsandlossesarerecognisedintheStatementofFinancialActivitiesunderthe expendable
endowment fund in accordance with FRS 102.

`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`
			`2025`	`2024`
	`Unrestricted`	`Restricted`	`Total`	`Total`
	`funds`	`funds`	`funds`	`funds`
	`£`	`£`	`£`	`£`
`Donations and legacies`	`148,272`	`496,528`	`644,800`	`319,805`

continued...

Page 16

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

`2. DONATIONS AND LEGACIES - continued`

	`Unrestricted`	`Unrestricted`	`Restricted`	`Total`	`Total`
	`Funds`	`Funds`	`Funds`	`2025`	`2024`
	`General`	`Designated`
	`£`	`£`	`£`	`£`	`£`
`Donations and gifts`
`The Edward Gostling Foundation -` `Endowment fund`			`150,000`	`150,000`	`-`
`National Lottery`	`-`	`-`	`71,445`	`71,445`	`35,639`
`BBC Children in Need`	`-`	`-`	`30,000`	`30,000`	`-`
`Brookfield Properties`	`-`	`-`	`-`	`-`	`33,634`
`The Big Give`	`-`	`-`	`-`	`-`	`17,048`
`Groundwork UK (GWUK) VCSE` `Energy Efficiency Scheme`	`-`	`-`	`95,909`	`95,909`	`-`
`O2E (Ordinary 2 Extraordinary)`	`-`	`-`	`-`	`-`	`22,000`
`Garfield Weston`	`-`	`-`	`20,000`	`20,000`	`20,000`
`Mazars Charitable Trust`	`-`	`-`	`19,970`	`19,970`	`-`

`Other`	`148,272`	`-`	`109,204`	`257,476`	`191,484`


`Total`	`148,272`	`-`	`496,528`	`644,800`	`319,805`

`3. INVESTMENT INCOME`

`Interest receivable` `INCOME FROM CHARITABLE ACTI`	`Unrestricted` `Restricted` `funds` `funds` `£` `£` `3,917` `-` `VITIES`	`Unrestricted` `Restricted` `funds` `funds` `£` `£` `3,917` `-` `VITIES`	`Unrestricted` `Restricted` `funds` `funds` `£` `£` `3,917` `-` `VITIES`	`2025` `Total` `funds` `£` `3,917`	`2024` `Total` `funds` `£` `2,690`	`2024` `Total` `funds` `£` `2,690`

	`Orchard`	`Playwork`	`Transition`	`Total`		`Total`
	`Project`	`Activities`	`Project`
	`2025`	`2025`	`2025`	`2025`		`2024`
	`£`	`£`	`£`	`£`		`£`

`Services provided under contract` `and direct funding`	`456,438`	`195,617`	`-`	`652,055`	`550,224`

`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.

continued...

Page 17

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

`4. INCOME FROM CHARITABLE ACTIVITIES - continued`

`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`

`Unrestricted` `funds` `£` `Other income` `-` `6.` `CHARITABLE ACTIVITIES COSTS` `Orchard project` `Playwork activities` `Governance costs` `7.` `DIRECT COSTS OF CHARITABLE ACTIVITIES` `Staff costs` `Other costs` `Bank charges` `Depreciation` `Loss on sale of assets` `8.` `SUPPORT COSTS` `Governance costs`	`Restricted` `funds` `£` `-` `Direct` `Costs (see` `note 7)` `£` `597,127` `353,239` `-` `950,366`	`2025` `Total` `funds` `£` `-` `Support` `costs (see` `note 8)` `£` `-` `-` `40,989` `40,989` `2025` `£` `731,866` `195,780` `1,934` `20,303` `483` `950,366`		`2024` `Total` `funds` `£` `2,206` `Totals` `£` `597,127` `353,239` `40,989` `991,355` `2024` `£` `636,873` `212,077` `1,121` `2,727` `-` `852,798` `Governance` `costs` `£` `40,989`

SupportcostsareallocatedbetweentheOrchardandPlaygroundprojectsandincludedwithin charitable
activities costs.

`9. NET INCOME/(EXPENDITURE)`

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

	`2025`	`2024`
	`£`	`£`
`Auditors' remuneration`	`4,680`	`4,500`
`Other non-audit services`	`2,520`	`4,980`
`Depreciation - owned assets`	`20,303`	`2,727`
`Deficit on disposal of fixed assets`	`483`	`-`

continued...

Page 18

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

`10. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2025norforthe year
ended 31 March 2024.

`Trustees' expenses`

	`Trustees' expenses`
			`2025`		`2024`
			`£`		`£`
	`Trustees' expenses`		`700`		`1,087`
	`Trustees' expenses relate to indemnity insurance cost.`
`11.`	`STAFF COSTS`
			`2025`		`2024`
			`£`		`£`
	`Wages and salaries`		`686,137`		`602,440`
	`Social security costs`		`35,315`		`25,696`
	`Other pension costs`		`10,414`		`8,737`
			`731,866`		`636,873`
	`The average monthly number of employees during the year was as follows:`
			`2025`		`2024`
	`Total employees`		`62`		`58`
	`No employees received emoluments in excess of £60,000.`
`12.`	`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`
		`Unrestricted`	`Restricted`		`Total`
		`funds`	`fund`		`funds`
		`£`	`£`		`£`
	`INCOME AND ENDOWMENTS FROM`
	`Donations and legacies`	`184,342`	`135,463`		`319,805`
	`Charitable activities`
	`Orchard project`	`385,157`		`-`	`385,157`
	`Playwork activities`	`165,067`		`-`	`165,067`
	`Investment income`	`2,690`		`-`	`2,690`
	`Other income`	`2,206`		`-`	`2,206`
	`Total`	`739,462`	`135,463`		`874,925`
	`EXPENDITURE ON`
	`Charitable activities`
	`Orchard project`	`421,651`	`109,720`		`531,371`
	`Playwork activities`	`271,178`	`47,023`		`318,201`
	`Governance costs`	`32,410`		`-`	`32,410`
	`Charitable activities`	`3,226`		`-`	`3,226`
	`Total`	`728,465`	`156,743`		`885,208`
	`NET INCOME/(EXPENDITURE)`	`10,997`	`(21,280)`		`(10,283)`
	`Transfers between funds`	`(1,852)`	`1,852`		`-`
	`Net movement in funds`	`9,145`	`(19,428)`		`(10,283)`
	`RECONCILIATION OF FUNDS`
	`Total funds brought forward`	`120,196`	`85,271`		`205,467`
	`TOTAL FUNDS CARRIED FORWARD`	`129,341`	`65,843`		`195,184`

continued...

Page 19

ELHAP
EVERY LIFE HAS A PURPOSE

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`

`13. TANGIBLE FIXED ASSETS`

`COST` `At 1 April 2024` `Additions` `Disposals` `At 31 March 2025` `DEPRECIATION` `At 1 April 2024` `Charge for year` `Eliminated on disposal` `At 31 March 2025` `NET BOOK VALUE` `At 31 March 2025` `At 31 March 2024`	`Land and` `buildings` `£` `83,761` `94,659` `-` `178,420` `42,961` `14,313` `-` `57,274` `121,146` `40,800`	`Equipment` `£` `46,903` `16,182` `(8,565)` `54,520` `42,926` `5,041` `(8,082)` `39,885` `14,635` `3,977`	`Minibus` `£` `18,000` `-` `-` `18,000` `14,204` `949` `-` `15,153` `2,847` `3,796`	`Totals` `£` `148,664` `110,841` `(8,565)` `250,940` `100,091` `20,303` `(8,082)` `112,312` `138,628` `48,573`

Includedincostorvaluationoflandandbuildingsisfreeholdlandof£40,040(2024-£40,040)whichis not
depreciated.

`14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`
	`2025`	`2024`
	`£`	`£`
`Accounts receivable`	`41,913`	`34,888`
`Prepayments and accrued income`	`23,946`	`-`
	`65,859`	`34,888`
`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`
	`2025`	`2024`
	`£`	`£`
`Trade creditors`	`33,486`	`6,802`
`Social security and other taxes`	`9,129`	`9,912`
`Other creditors`	`-`	`100`
`Accrued expenses`	`9,049`	`20,713`
	`51,664`	`37,527`

`15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

`16. LEASING AGREEMENTS`

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

`Within one year` `Between one and five years`	`2025` `£` `883` `1,030` `1,913`	`2024` `£` `883` `1,914`
		`2,797`

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 2025`

`17. MOVEMENT IN FUNDS`

`MOVEMENT IN FUNDS`
		`Net`
		`movement`	`At`
	`At 1.4.24`	`in funds`	`31.3.25`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`113,886`	`58,638`	`172,524`
`Designated Funds`	`15,455`	`(13,452)`	`2,003`
	`129,341`	`45,186`	`174,527`
`Restricted funds`
`Restricted Funds`	`65,843`	`264,231`	`330,074`
`TOTAL FUNDS`	`195,184`	`309,417`	`504,601`
`Net movement in funds, included in the above are as follows:`
	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`804,244`	`(745,606)`	`58,638`
`Designated Funds`	`-`	`(13,452)`	`(13,452)`
	`804,244`	`(759,058)`	`45,186`
`Restricted funds`
`Restricted Funds`	`496,528`	`(232,297)`	`264,231`
`TOTAL FUNDS`	`1,300,772`	`(991,355)`	`309,417`

`Comparatives for 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`
`Comparative net movement in funds, included in the above are as follows:`
		`Incoming`	`Resources`	`Movement`
		`resources`	`expended`	`in funds`
		`£`	`£`	`£`
`Unrestricted funds`
`General fund`		`673,828`	`(659,597)`	`14,231`
`Designated Funds`		`65,634`	`(68,868)`	`(3,234)`
		`739,462`	`(728,465)`	`10,997`
`Restricted funds`
`Restricted Funds`		`135,463`	`(156,743)`	`(21,280)`
`TOTAL FUNDS`		`874,925`	`(885,208)`	`(10,283)`

continued...

Page 21

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

`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 1.4.23`	`in funds`	`funds`	`31.3.25`
	`£`	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`101,507`	`72,869`	`(1,852)`	`172,524`
`Designated Funds`	`18,689`	`(16,686)`	`-`	`2,003`
	`120,196`	`56,183`	`(1,852)`	`174,527`
`Restricted funds`
`Restricted Funds`	`85,271`	`242,951`	`1,852`	`330,074`
`TOTAL FUNDS`	`205,467`	`299,134`	`-`	`504,601`

Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:

`Unrestricted funds` `General fund` `Designated Funds` `Restricted funds` `Restricted Funds` `TOTAL FUNDS`	`Incoming` `resources` `£` `1,478,072` `65,634` `1,543,706` `631,991` `2,175,697`	`Resources` `expended` `£` `(1,405,203)` `(82,320)` `(1,487,523)` `(389,040)` `(1,876,563)`	`Movement` `in funds` `£` `72,869` `(16,686)` `56,183` `242,951` `299,134`

`Restricted funds (including Endowment funds)`

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

	`Balance`
	`at`	`Incoming`	`Resources`	`Transfers`	`Balance at`
	`1 April`
	`2024`	`Resources`	`Expended`		`31 March 2025`
	`£`	`£`	`£`	`£`	`£`
`The Edward Gostling Foundation`
`- Endowment fund`	`-`	`150,000`	`-`	`-`	`150,000`
`National Lottery Reaching`
`Communities`	`24,234`	`71,445`	`(78,836)`	`-`	`16,843`
`The Big Give`	`14,697`	`11,141`	`(17,918)`	`-`	`7,920`
`Jack Petchey Foundation`	`2,200`	`16,679`	`(6,611)`	`32`
`Lions Club`	`1,138`	`-`	`(294)`	`-`	`844`
`Garfield Weston`	`8,331`	`20,000`	`(22,365)`	`-`	`5,966`
`London Marathon Charitable`
`Trust Active Space`	`6,632`	`10,000`	`(15,723)`	`-`	`909`
`Awards for All`	`-`	`20,000`	`(15,018)`	`-`	`4,982`
`Baily Thomas`	`-`	`10,000`	`-`	`-`	`10,000`
`BBC Children in Need`	`-`	`30,000`	`(22,500)`	`-`	`7,500`
`Groundwork UK (GWUK) VCSE`
`Energy Efficiency Scheme`	`-`	`98,309`	`17,586`	`-`	`80,723`
`Hobson Charitable Trust`	`-`	`5,606`	`(1,504)`	`102`	`4,204`
`Mazars Charitable Trust`	`-`	`19,970`	`(2,968)`	`-`	`17,002`
`Rangoonwala Foundation`	`-`	`5,000`	`(5,000)`	`-`	`-`
`Sport England`	`-`	`9,975`	`(2,889)`	`-`	`7,086`

continued...

Page 22

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

`17. MOVEMENT IN FUNDS - continued`

`8,611`	`18,403`	`(23,085)`	`(134)`	`3,660`

`65,843`	`496,528`	`(232,297)`	`-`	`330,074`

The movements on the restricted funds and balances at 31 March 2025 comprise the following:

TheEdwardGostlingEndowmentfundsreceivedasaviaadeedofgiftinJune2024.Thefunding(income and
capital)isattachedwithcertainconditionsandtobekeptinsavingsaccountsfor5years.After5years the
charity is entitled to use the funding for any purpose that furthers its charitable objects.

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

ElhapagainparticipatedintheBigGive'sChristmasChallenge,whofacilitatedthematch-fundingonan online
fundraisingcampaignforourAdventurePlayforAllservices.Fundscarriedforwardareexpectedto be
expended in full in the year ending 31 March 2026.

TheJackPetcheyFoundationAchievementandLeadershipgrantsreceivedwereusedtosupportour Adventure
Playservice.JackPetcheyFoundationInternshipgrantfundedaCommunicationsOfficerInternrolefor one
year.  Funds carried forward are expected to be expended in full in the year ending 31 March 2026.

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

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

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

AwardsforAllisaNationalLotterygrantreceivedtowards"VolunteeringandTraining:Strivingand Thriving"
project. The remaining amount is being utilised after the year end.

The Baily Thomas grant is for Playworkers salaries towards the project "Stay and Play" .

ThefundingbalancefromBBCChildreninNeedisbeingspenttowardstheSeniorPlayworkersalary and
associated costs.

GroundworkUKadministeredonbehalfoftheDepartmentforCultureMediaandSport(DMCS)undera VCSE
Energy Efficiency Scheme. The grant was towards the wall and roof insulation.

TheHobsonCharitygrantwastowardsfacilitatingadventureandnatureplayopportunitiesforchildren and
young people with disabilities and complex care needs.

MazarsCharitableTrustgrantisfortheThrivingTogetherprojectfor20childrenwithSENDandsiblings (who
maybeyoungcarers)eachmonth;plusFamilyFunDays.Thegrantswasreceivedtowardstheendof year
and is being utilised after year end.

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

Sport England grant is for the development of project "Blooming activities adults with learning disabilities".

`Designated funds`

Theincomefundsofthecharityincludethefollowingdesignatedfundswhichhavebeensetasideout of
unrestricted funds by the trustees for specific purposes:

	`Balance at`	`Incoming`	`Resources`	`Transfers`	`Balance at`
					`31 March`
	`1 April 2024`	`Resources`	`Expended`		`2025`
	`£`	`£`	`£`	`£`	`£`
`First Sentier (Stewart`
`Investors)`	`9,290`	`-`	`(9,290)`	`-`	`-`
`New Minibus`	`2,658`	`-`	`(655)`	`-`	`2,003`

continued...

Page 23

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

`17. MOVEMENT IN FUNDS - continued`

`3,507`	`-`	`(3,507)`	`-`	`-`
				`-`

`15,455`	`-`	`(13,452)`	`-`	`2,003`

The movements on the designated funds and balances at 31 March 2025 comprise the following:

ThefundsbroughtforwardforFirstSentiergroup(previouslyknownasStewartInvestors)havebeenused to
fund the construction of playground structures.

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

TheO2Edesignatedfundsreceivedlastyearwereequaltototalfundsdonatedbytheorganisationin the
period. The funds have been used as a contribution towards permanent staff costs.

`18.`

`RELATED PARTY DISCLOSURES`

Duringtheyear,atrusteemadeacashdonationof£34,890(2024:none)tothecharity.Thedonation was
unrestricted and no conditions were attached. The trustee received no benefit in return.

There were no other related party transactions during the year (2024 - none).

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

`Net income/(expenditure) for the reporting period (as per the` `Statement of Financial Activities)` `Adjustments for:` `Depreciation charges` `Loss on disposal of fixed assets` `Interest received` `(Increase)/decrease in debtors` `Increase in creditors` `Net cash provided by operations`	`2025` `£` `309,417` `20,303` `483` `(3,917)` `(30,971)` `14,137` `309,452`	`2024` `£` `(10,283)` `2,727` `-` `(2,690)` `5,799` `11,093` `6,646`

`20. ANALYSIS OF CHANGES IN NET FUNDS`

	`At 1.4.24`	`Cash flow`	`At 31.3.25`
	`£`	`£`	`£`
`Net cash`
`Cash at bank and in hand`	`149,250`	`202,528`	`351,778`
	`149,250`	`202,528`	`351,778`
`Total`	`149,250`	`202,528`	`351,778`

continued...

Page 24

ELHAP
EVERY LIFE HAS A PURPOSE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

`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 25

ELHAP

EVERY LIFE HAS A PURPOSE

`DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025`

	`2025`	`2024`
	`£`	`£`
`INCOME AND ENDOWMENTS`
`Donations and legacies`
`Donations and legacies`	`644,800`	`319,805`
`Investment income`
`Interest receivable`	`3,917`	`2,690`
`Charitable activities`
`Charitable activities`	`652,055`	`550,224`
`Other income`
`Other income`	`-`	`2,206`
`Total incoming resources`	`1,300,772`	`874,925`
`EXPENDITURE`
`Charitable activities`
`Wages`	`686,137`	`602,440`
`Social security`	`35,315`	`25,696`
`Pensions`	`10,414`	`8,737`
`Other costs`	`195,780`	`212,077`
`Bank charges`	`1,934`	`1,121`
`Depreciation of freehold property`	`14,313`	`134`
`Depreciation of plant and machinery`	`5,041`	`1,327`
`Depreciation of motor vehicles`	`949`	`1,266`
`Loss on sale of tangible fixed assets`	`483`	`-`
	`950,366`	`852,798`
`Support costs`
`Governance costs`
`Trustees' insurance`	`700`	`1,087`
`Auditors' remuneration`	`4,680`	`4,500`
`Auditors' remuneration for non audit work`	`2,520`	`4,980`
`Bookkeeping fees`	`25,337`	`7,702`
`Legal and professional`	`7,752`	`14,141`
	`40,989`	`32,410`
`Total resources expended`	`991,355`	`885,208`
`Net income/(expenditure)`	`309,417`	`(10,283)`

This page does not form part of the statutory financial statements

Page 26