Charity registration number 1090616
Company registration number 04139974 (England and Wales)
ELMORE COMMUNITY SERVICES
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

ELMORE COMMUNITY SERVICES
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms P Scully
Dr N Wager
Ms V Odlin
Ms B IMIIIS
Ms L Challis
Ms S Morrison
Mr G Kenworthy
Mr J Mcmanners
Mr N Chapman
(Appointed 30 May 2023)
(Appointed 20 May 2023)
(Appointed 20 January 2024)
Charity number
1090616
Company number
1)4139974
Registered office
213 Bams Road
Oxford
Oxfordshire
OX4 3UT
Auditor
Shaw Gibbs (Audit) Limited
264 Banbury Road
Oxford
OX2 7DY

ELMORE COMMUNITY SERVICES
CONTENTS
Page
Trustees, report
Independent auditorfs report
Statement of financial activities
10
Balance sheet
11
Statement of cash flows
12
Notes to the financial statements
13-24

ELMORE COMMUNITY SERVICES
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in a￿OrdanCe with the accounting policies set out in note 1 to the
financial statements and comply with the chanty's Articles of Association, the Companies Act 2006 and "Accounting
and Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effedive
1 January 2019}"
Objectives and activities
Elmore Community Services is a charity set up in 1989. We provide high quality, flexible services in the community
to marginalised and disenfranchised people v4ho would othewse fall between the gaps in Oxfordshire services due
to their multiple and complex needs.
Elmore's clients are people aged 16+ wth multiple and complex needs. Clients wll have multiple separate support
needs such as mental health issues, homelessness and rough sleeping, substance misuse, offending, difficulty in
forming and sustaining relationships. physical disability. self-hami, learning difficulties, domestic abuse, sex working
or experience of abuse and neglect. Elmore deals with some of the most complex clients in Oxfordshire. The lives of
Elmore clients are typically punctuated by various traumatic events which have led to an inability to process
emotions in a conventional fashion.
Crises and escalating difficult behaviours can punctuate people's lives, and in times of crises, multiple agencies
may be contacted by or involved in the life of an Elmore client, often at the same time. These cont&ts can be
multiple as well as simultaneous. and without dearer communication and jOiTFUP, they can risk oveMhelming
agencies and, indeed, an overall system that is not designed for such behaviour.
With such needs, clients do not fit easily into services. can be hard to engage, and often they are not getting the
services that they need when they need them. Elmore's flexible approach seeks to engage with people who may
have slipped through the net of mainstream seNices, and to make a positive and lasting impact on their lives.
Elmore clients typically benefit from longer-term interactions. Initial approaches may be rejected. The Elmore worker
11 persevere, trying out different tactics to engage the client and building up their trust, possibly for the first time. in
an agency. The build-up of trust delivers positive outcomes for the individual and the system in the longer-tem),
which means work can go at a slower pace. Our impact is a 'slower-bum' impact of increased time needed to
achieve useful outcomes with clients.
We persistendy try to engage people and make all potential avenues for treatment and support open and
accessible. It is routinely our distinct role to make sense of the range of agencies that might be able to offer a
relevant seNice, and to support people to access them. We occupy a disproportionately large position in the
neI￿Ork of agencies across Oxfordshire to define and arrange support from a range of agencies to meet the needs
of our clients.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.

ELMORE COMMUNITY SERVICES
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and performance
During the financial year 202312024 (April 2023 to March 2024 inclusivel, Elmore Community Services has
supported over 1,100 people across Buckinghamshire, Oxfordshire and Berkshire.
Elmore's work became increasingly embedded across the Thames Valley during this period. with new contracts in
Buckinghamshire and Berkshire supporting increasing numbers of clients in these areas.
The Berkshire complex needs project in particular has grown rapidly during the financial year 2023124 and has had
particular success supporting very complex clients leading to an expansion of the current year contract in October
2024.
The Buckinghamshire High Intensity project has seen similar grovrth to Berkshire and, even though a new project
this financial year, has supported over 60 dients. This project also uncovered a need for longer term intervention for
some clients leading io the creation of the Buckinghamshire Floating support project which has contnued into
financial year 202412025 and is already showing steady growth.
Work in Oxfordshire expanded to cover additional defined roles such as Dual Diagnosis workers. Additionally, the
role of South Asian Support Worker was created in Buckinghamshire to focus on a group of people who are all too
often disenfranchised and hard to engage. These roles will facilitate access to mental health support and other
relevant services (including domestic violence, benefits and housing, amongst others).
A net increase of 11 staff was needed to cover this increased workload and specific training was txovided to create
the skillsets required to deliver the diverse and increasingly complex ServI￿S Elmore is able to offer.
Elmore's longstanding connection wth the Oxfordshire Mental Health Partnership (OMHP) continued, with the start
of a two-year contract extension. Work within the OMHP has already started to develop services beyond the end of
FY25 and is key to facilitating Elmore's wort( throughout Oxfordshire.
Elmore has also been working with commissioners to extend Elmore's current Domestic Abuse service to increase
provision for victimlsurvivors and perpetrators for individuals engaged under children's social care, with additional
trauma informed interventions being provided as part of this and a significant expansion of this service in
202412025.
Intemally, some new roles were developed to cope with the increased demands of our expanded teams induding a
new Head of HR and a newAdministration team providing essential back-office support. Our financial function was
also strengthened during the year with improved processes saving both time and money on the financial running of
the organisation.
Our ability to take advantage of recent innovations in technology and automation, data capture and analysis, have
made reporting our KPIS quicker and more accurate. Elmore has also made significant steps forward in terms of
data security, including multi-factor authentication for client data and auditing all our data systems. This work
continues at pace in this financial year. leading to increased data security and a significant reduction in the risk of
data loss.

ELMORE COMMUNITY SERVICES
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Financial review
This part of the report supports the audited Accounts of Elmore for the 12-month period to 31st March 2024 and
provides more commentary on the statements contained in them. The A¢￿unt$ conform to ststutory requirements
and this report is intended to provide further interpretation and explanation.
Income and Ex
enditure
Elmore finished the year with a with a net loss. expenditure higher than income. of £137k. This means that the
charity is drawing on some of its histonc rese￿eS (its buffer) to bridge the gap. This is a reasonable financial
strategy, in the short term, to manage uncertainty, address cost pressures and allow for investment. However, it is
not sustainable in the medium term. The cause of the 2023124 loss is that Elmore's income from its commissioners
is not keeping pace with the increased inflationary pressures, parb'cularly around staff salaries, that have been seen
across the country.
Elmore works wth vulnerable people and needs to ensure continuity in service provision to help safeguard them
from hardship and uncertainty. Management efforts are underway to ensure an improvement in Elmore's financial
position, targeting long-term viability by increasing and diversifying its sour￿$ of income.
The charity's income for this year was £2.265m. a decrease of £18k on the prior year (2022-23, £2.283m).
Almost all of Elmore's income, £2.251 m (99.40A) comes from commissioners of our services. These commissioners
are the NHS and Local Authorities. Page 16 of the accounts sets these out.
Elmore's expenditure for the year was £2.454m. an increase of £93k (40A) on the previous year. Of this there was
an increase of £86k in our 'direct' costs. from £1.992m in 2022123 to £2.078m in 2023124. Direct costs are those
that are incurred in delivery of the charity objectives and the services for clients provided under our contracts. Note
that headcount increased from 56 to 67 in the year with a corresponding increase in costs from £1.937m in
202212023 to £2.066m in 202312024 which accounts for most of the increase in direct costs.
Client support costs (another direct cost) decreased from £1 Ook in 2022123 to £71 k in 2023124.
Support and govemance costs (noTrdirect) showed a small increase of £7k from £365k in 2022123 to £372k in
2023124.
The charity holds a proportion of its (unrestricted) reseNes in investment. In 2023124 the income {interest) from
investments was £8,718 with £3,654 spent on investment management. There was an upwards revaluation of the
investment assets at year-end leading to a £51 k gain. The perfomian¢e of the investment and value f¢y money will
be the subject of review by Trustees.

ELMORE COMMUNITY SERVICES
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Financial review (continued)
Balance Sheet
Elmore finished the year with £634k of fixed assets, the majority of which are rts investment assets. These totalled
£612k at the end of the year, an increase on the value in the previous year of £563k. This reflects an upwards
revaluation of these assets of £51 k (note 14). This has then impacted on the Income and Expenditure position as
set out above.
The value of the charity's tangible (those that can be seen and touched) fixed assets reduced in year to £22k (from
£23k) as those items were depreciated (their residual value reducing over time as they are used).
The money owed to the charity (debtors) redU￿d from £346k in 2022123 to £200k in this year as more contract
income from commissioners was re￿iVed promptly.
In addition to its investment asset, the charity also holds a significant cash balan￿ of £846k, a decrease of £205k
on last year's cash balance of £1.051m.
There has been a significant fall in the value owed by the charity to its creditors from £430k in 2022123 to £264k in
this year. The majority of this (£102kl is the use {in 2023124} of funding received in the previous year but intended
to be spent in the current year. This is called deferred income and is treated as 'owed' from one year to the next or
back to the commissioner if not used. The accounts show that the charity reflected it in the correct accounting year
and used it as intended.
The charity had reserves at the year-end 31 March 2024 of £1.415m. This constitutes a reduction from £1.553m at
the year*nd 31 March 2023. This reflects the in-year loss in Income and Expenditure. The value of reserves
(including cash) is such that it can manage such adverse performance in the short term. Reserves have been
increased significanuy from £679k as at the year*nd 31 March 2020.
The Board of Trustees reviews the level of reserves of the charity on a regular basis, ensuring the provision is in line
with the guidance issued by the Charity Commission and is sufficient to safeguard the core ServI￿S for as long as
possible through periods of risk or uncertainty.
Plans for future periods
As in recent years, Elmore seeks to renew existing contracts. secure new services, extend existing ones and
successfully implement new services. In particular we are:
Growing the Domestic Abuse team to include support for both victims and perpetrators in greater numbers,
enabling the seNice to double in size and widen its scope. With an additional 3.5 years security of funding,
this enables us to develop new ways ofworking.
Expanding Elmore's work in Berkshire in the second half of the year with additional caseworkers providing
support for a greater number of clients.
Working with partners in both the Homeless Allian￿ and Oxfordshire Mental Health Partnership to
negotiate fresh contracts for FY26.
Consolidating teams wthin Elmore and prioritising excellent communication and collaborative ways of
working.
structure, governance and management
Elmore Community Services (Elmore) is a charitable ￿rnpanY registered in England that is limited by guarantee
and governed by its Articles of Association, which were last updated in March 2016. The company was incorporated
on 11 January 2001 {number 04139974) and registered as a charity on 15 February 2002 (number 1090616).
The principal office and registered office of the charity is 213 Barnes Road, CovAey, OX4 3UT.
The following persons served as Diredors throughout the year unless otherwse stated below. They are also
Trustees under charity law and have a beneficial interest in the charitable company.

ELMORE COMMUNITY SERVICES
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees guarantee to contribute an amount not exceeding £1 to the assets of the charitable company in the
event of winding-up.
Ms P Scully
Dr D Louw
Ms E Jones
Dr N Wager
Mr L Bowles
Mr C Nolan
Ms V Odlin
Ms B Wllis
Ms L Challis
Mr M Rowley
Ms S Morrison
Mr G Kenworthy
Mr J Mcmanners
Mr N Chapman
(Resigned 15 December 2023)
(Resigned 15 December 2023)
(Resigned 24 September 2024)
(Resigned 26 March 2024)
(Resigned 16 April 2024)
(Appointed 30 May 2023)
(Appointed 20 May 2023)
(Appointed 20 January 2024)
Elmore's governance is the responsibility of the Trustees and the sole Members of the company. The terms of the
Articles of Association specify a minimum of three Trustees and no maximum, though we aim for 8-12 Trustees to
be an effective working group while also providing sufficient capacty, diversity, skills and knowledge.
The Board of Trustees has traditionally met six times per year {regular quartedy meetings plus strategy
meetings} and there is a Finance Subcommittee and Quality Subcommittee which meets in be￿een the quarterly
meetings.
Other working groups take place as required, focusing on topics such as Reducing Elmore's Floating Support
Waiting List or other specific work to be undertaken with the support of Trustees.
Authority from the Trustees is delegated to a Chief Executive who is also the company secretary and is responsible
for the day to day running of the charitable company. In 202>24, the Chief Executive was Tom Hayes, in his fourth
year in the role, and the charity has been supported operationally by three Service Managers, fifteen Team
Managers, and an Administration Team, which together ccFordinate the 51 multiple needs workers who undertake
the direct charitable activities.

ELMORE COMMUNITY SERVICES
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Statement of trustees. responsibilities
The trustees, who are also the directors of Elmore Community Services for the purpose of company law, are
responsible for preparing the Trustees, Report and the financial statements in accordance wtth applicable law and
United Kingdom Accounting Standards {United Kingdom GenerallYAc￿pted Accounting Practice).
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 charity and of the incoming reSoUr￿S and application of reSoUr￿s, induding the
income and expenditure, of the charitsble company for that year.
In preparing these 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.,
state whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial statements.. and
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity
11 continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
The auditor, Shaw Gibbs (Audit) Limited, is deemed to be reappointed under section 487(2) of the Companies Act
2006.
Disclosure of infomiation to auditor
Each of the trustees has confimied that there is no infomiation of which they are aware which is relevant to the
audit, but of which the auditor is unaware. They have further confimied that they have taken appropriate steps to
identify such relevant information and to establish that the auditor is aware of such information.
The twstees. report was approved by the Board of Trustees.
tr40 (_
Mr N Chapman
Trustee
06 Jan 2025
Date:.............................................

ELMORE COMMUNITY SERVICES
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF ELMORE COMMUNITY SERVICES
Opinion
We have audited the financial statements of Elmore Community Services (the 'charity') for the year ended 31 March
2024 which comprise the statement of financial activib"es, the balance sheet, the statement of cash flows and notes
to the financial statements, including significant accounting policies. The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial
Reporting Stsndard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United
Kingdom Generally Accepted Accounting practi￿>.
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, for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi￿.
and
have been prepared in accordance viith the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance wth Intemational Standards on Auditing (UK) IISAS (UK)) and applicable
law. Our responsibilities under those standards are fvrther described in the Auditors ￿sponsIbl1111eS for the audit ol
the financial statements section of our report. We are independent of the charitable company in accordance with the
ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical
standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is suffiaent and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements. we have concluded that the trustees. use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue
as a going concern for a period of at least twelve months from when the financial statements are authorised for
issue.
Our responsibilities and the responsibilities of the trustees with respect to going con￿rn are described in the
relevant sections of this report.
Other information
The other information comprises the infomiation induded in the annual report other than the finarcial statements
and our auditor's report thereon. The trustees are responsible for the other infomiation contained within the annual
report. Our opinion on the financial statements does not cover the other information and we do not express any form
of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider
whether the other information is materially inconsistent wth the financial statements or our knowledge obtained in
the course of the audit, or othewse appears to be materially misstated. If we identify such material inconsistencies
or apparent material misstatements, we are required to determine whether this gives rise to a materkql misstatement
in the financial statements themselves. If, based on the work we have performed, we conclude that there is a
material misstatement of this other infomiation. we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the followng matters in relation to which the Charities {Accounts and
Reports) Regulations 2008 require us to report to you if, in our opinion=
the information given in the financial statements is inconsistent in any material respect with the trustees,
report., or
sufficient accounting records have not been kept- or
the financial statements are not in agreement with the accounting records., or
we have not received all the information and explanations we require for our audit.

ELMORE COMMUNITY SERVICES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF ELMORE COMMUNITY SERVICES
Responsibilities of trustees
As explained more fully in the statement of trustees. responsibilities, the trustees, who are also the directors of the
charitable company for the purpose of company law, are responsible for the preparation of the financial statements
and for being satisfied that they give a true and fair view, and for such intemal control as the trustees determine is
necessary to enable the preparation of financial statements that are free from material misstatement, whether due
to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable
company's ability to continue as a going concern. disclosing. as applicable. matters related to going concern and
using the going concem basis of accounting unless the trustees either intend to liquidate the charitable company or
to ￿ase operations, or have no realistic altemative but to do so.
Auditors responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the
Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about vh)ether the financial statements as a whole are free from
material misstatement, whether due to fraud or error. and to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
th ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting i￿egUlar1ties. including fraud. is detailed below.
At the planning stage of the audit, we gain an understanding of the laws and regulations which apply to the
charitable company and how the trustees seek to comply with those laws and regulations. This help us to
plan appropriate risk assessments.
During the audit, we focus on relevant risk areas and reviewed the compliance with the laws and
regulations by making relevant enquiries from the trustees and undertaking corroboration, for example by
reviewing the trustees, minutes and other documentation.
We assess the risk of material misstatement in the financial statements induding as a result of fraud and
undertook the following procedures but were not limited to..
a. Reviewing the controls set in place by the trustees.,
b. Making enquiries of the trustees as to whether they consider fraud or other irregularity may have
taken place, or where such opportunity might exist.,
c. Challenging the trustees. assumptions y￿th regard to accounting estimates..
d. Identifying and testing joumal entries, particulady those which appear to be unusual by size or
nature.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those
leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases
the more that compliance with a law or regulation is removed from the events and transactions reflected in the
financial statements, as we wll be less likely to become aware of instsnces of notFcompliance. The risk is also
greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment,
forgery, collusion. omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council's website at.. https.'Il
www.frc.org.uklauditorsresponsibilities. This description forms part of our auditors report.

ELMORE COMMUNITY SERVICES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF ELMORE COMMUNITY SERVICES
Use of our report
This report is made solely to the charitable company's trustees as a body, in accordance with Part4 of the Charities
(Accounts and Reports} Regulations 2008. Our audit work has been undertaken so that we might stale to the
charitable company's tNstees those matters we are required to state to them in an auditor's 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 twstees as a body, for our audit work, for this report or for the
opinions we have formed.
Samantha Daniels (Senior Statutory Auditor)
for and on behalf of Shaw Gibbs (Audit) Limited
07 Jan 2025
Chartered Certified Accountants
Statutory Auditor
264 Banbury Road
Oxford
OX2 7DY

ELMORE COMMUNITY SERVICES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Totsl Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Income from:
Donations and gifts
Charitable activities
Investments
5.708
1,584,068
8.718
5,708
2,251,109
8,718
38
1,415,120
2,806
38
865,652 2,280,772
2,806
667,041
Total income
1,598.494
667,041 2.265.535
1,417,964
865,652 2,283,616
Expenditure on:
Raising funds
Charitable activities
3.654
1,798,345
3.654
652,631 2.450.976
3,802
3.802
1,307.068 1,050,356 2,357.424
Total expenditure
1,801.999
652,631 2.454.630
1.310.870 1,050,356 2,361.226
Net gainsl(losses) on
investments
12
51.258
51.258
(50.576)
{50,576)
Net incomel(expenditure)
(152.247)
14,410
(137.837)
56.518
(184,704) (128.186)
Transfers between
funds
(12,757)
12,757
(17,510)
17,510
Net movement in
funds
(165.004)
27,167
(137.837)
39.008
(167,194) (128.186)
Reconciliation of funds:
Fund balances at 1 April 2023
1,149,495
403,581
1,553,076
1,110,486
570,776 1,681,262
Fund balances at 31 March
2024
984.491
430,748 1.415.239
1,149,494
403,582 1,553,076
The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
10-

ELMORE COMMUNITY SERVICES
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
Investments
14
15
22,039
612,125
22,643
563,701
634,164
586,344
Current assets
Debtors
Cash at bank and in hand
16
199,763
845.755
345,780
1,051,190
1,045.518
1,396,970
Creditors: amounts falling due within
one year
17
264.443
430.238
Net current assets
781,075
966,732
Total assets less current liabilities
1,415,239
1,553,076
The funds of the charity
Restricted income funds
Unrestricted funds
20
430,748
984.491
403,582
1,149,494
1,415.239
1,553,076
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2024, although an audit has been carried out under section 144 of the Charities
Act 2011.
The directors acknowledge their responsibilities for cornplying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial ststements.
These financial statements have been prepared in accordance Y￿th the provisions applicable to companies subject
to the small companies regime.
06 Jan 2025
The financial ststements were approved by the trustees on .........................
k4Q (_
Mr N Chapman
Trustee
Company registration number 04139974 (England and Vlales)
11

ELMORE COMMUNITY SERVICES
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operating activities
Cash absorbed by operations
25
(202,484)
(579)
Investing activities
Purchase of tangible fixed assets
Investment income re￿iVed
(10,848)
7.897
(6,346)
2,466
Net cash used in investing activities
(2.951)
{3,880)
Net cash used in financing activities
Net decrease in cash and cash equivalents
(205,435)
{4,459)
Cash and cash equivalents at beginning of year
1,051,190
1,055,649
Cash and cash equivalents at end of year
845,755
1,051,190
12-

ELMORE COMMUNITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity information
Elmore Community Services is a private company limited by guarantee incorporated in England and Wales.
The registered office is 213 Bams Road, Oxford, Oxfordshire, OX4 3UT.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the
Companies Act 2006 and "Accounting and Reporting by Charities: Ststement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)" The charity is a Public
Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. modified to indude certain
financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existen￿ for the foreseeable future. Thus the trustees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtheran￿ of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restrided funds are set out in the notes to the financial statements.
1.4 Income
All monetary donations are included in full in the statement of financial activities when receIval￿e, provided
that there are no donor-imposed restrictions as to the timing or the related expenditure, in which case
recognition is deferred until the pre-condition is met.
Revenue grants are credited as incoming resour￿$ when they are receivable, provided Conditions f￿ receipt
have been complied with, unless they relate to a specffied future period, in which case they are deferred.
Investment income is accounted for in the period in which the charity is entitled to receipt of the income.
1.5 Expenditure
Expenditure, which is charged on an accruals basis, is allocated be￿een..
Expenditure incurred directly to the fulfilment of the charity's objectives
Expenditure incurred in supporting the activities that directly fulfil the charity's objectives
Expenditure incurred in the management and administration of the charity.
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ELMORE COMMUNITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Icontinued)
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases=
Fixiures and fittings
CompLrters
250A straight line
250A straight line
The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Fixed asset investments
Fixed assel investments are initially measured al transaction price excluding transaction costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomel(expenditure) for the year. Transaction costs are expensed as incurred.
1.8 Impairment of fixed assets
At each reporting end date: the charity reviews the carying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such Ind￿atIOn
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impaimient
loss (if any).
1.9 Cash and cash equivalents
Cash and cash equivalents indude cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.10 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset. V￿th the net amounts presented in the financial statements. when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
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ELMORE COMMUNITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Icontinued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or ServI￿S that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or
cancelled.
1.11 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide temiination benefits.
1.12 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.13 Leases
Rentals payable under operating leases. including any lease incentives re￿ived. are charged as an expense
on a straight line basis over the temi of the relevant lease.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects cfflly that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Income from donations
Unrestricted
funds
2024
Unrestricted
funds
2023
Donations and gifts
5,708
38
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ELMORE COMMUNITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activities
Support
2024
Support
2023
Performance related grants
2,251,109 2,280,772
Analysis by fund
Unrestricted funds - general
Restricted funds
1,584,068 1,415.120
667,041
865.652
2,251,109 2,280,772
Perfonnance related grants
Oxford City Council - Tenancy sustainment
Oxfordshire County Council- New Beginnings
Oxfordshire Mental Health Partnership
Oxfordshire County Council- FSP DA
Oxfordshire Mind- FSP MH
Other
17,815
111,252
1,766,814
326,250
35,630
125,000
741,572
455,004
109,778
813,788
28,978
2.251,109 2,280.772
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Income from lisled investments
Interest receivable
821
7,897
340
2,466
8,718
2,806
Expenditure on raising funds
Unrestricted Unrestricted
funds
funds
2024
2023
Investment management
3,654
3,802
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ELMORE COMMUNITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on charitable activities
Charitable
Charitable
expenditure expenditure
2024
2023
Direct costs
Staff costs
Client welfare
Client support
Office costs
1,968,805
10,706
71,514
27,939
1,843,576
24,194
100.767
23.610
2.078,964
1,992.147
sha￿ of support and governance costs {see note 8)
Support
Governan
341,666
30,346
340,024
25,253
2,450,976
2,357,424
Analysis by fund
Unrestricted funds
Restricted fvnds
1,798,345
652,631
1,307,068
1,050,356
2.450,976
2,357.424
Support costs allocated to activities
2024
2023
Staff costs
Depreciation
Insurance
Office costs
Governan￿ costs
84,774
11,452
15,003
230,437
30,346
81,721
13,449
11,519
233,335
25,253
372.012
365.277
Analysed between:
Charitable expenditure
372,012
365,277
2024
2023
Governance costs comprise:
Staff costs
Audit fees
Share of support costs
12,175
14,640
3.531
11,269
9,810
4.174
30.346
25.253
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ELMORE COMMUNITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Net movement in funds
2024
2023
The net movement in funds is stated after chargingl(crediting)'.
Fees payable for the audit of the charity's ffinancial statements
Depreciation of owned tangible fixed assets
14,640
11,452
9,810
13,448
10 Trustees
None of the trustees (or any persons connected y￿th them) received any remuneration or benefits from the
charity during the year.
11 Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
CEO
Team Managers
Multiple needs workers
15
40
51
Total
67
56
Employment costs
2024
2023
Wages and salaries
Social security Costs
other pension costs
1,814,704
170,356
80,694
1,707,588
162,860
66,118
2,065,754
1,936,566
The number of employees whose annual remuneration was more than £60,000
is as follows=
2024
Number
2023
Number
£60,000 to £70,000
Remuneration of key management personnel
The remuneration of key management personnel was as follows"
2024
2023
Aggregate compensation
64,527
60,764
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ELMORE COMMUNITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Gains and losses on investments
Unrestricted Unrestricted
funds
funds
2024
2023
Gainslllossesl arising on=
Revaluation of investments
51,258
{50,576)
13 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
14 Tangible fixed assets
Fixtures and
fittings
Computers
Total
Cost
At 1 April 2023
Additions
55,106
2,490
42,709
8,358
97,815
10,848
At 31 March 2024
57,596
51,067
108,663
Depreciation and impaimient
At 1 April 2023
Depreciation charged in the year
48,823
3.802
26,349
7,650
75.172
11.452
At 31 March 2024
52.625
33,999
86.624
Carrying amount
At 31 March 2024
4,971
17,068
22,039
At 31 March 2023
6,283
16,360
22,643
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ELMORE COMMUNITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Fixed asset investments
Listed
investments
Cost or valuation
At 1 April 2023
Valuation changes
Management fees
Dividend income reinvested
563.701
51,258
{3,654)
820
At 31 March 2024
612,125
Carrying amount
At 31 March 2024
612,125
At 31 March 2023
563,701
16 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
57,332
2,649
139,782
317,522
28,258
199,763
345,780
17 Creditors: amounts falling due within one year
2024
2023
Notes
Other taxation and social security
Deferred income
Trade creditors
Other creditors
Accruals
37,497
159,518
20,064
5,672
41,692
34,230
261,384
81,028
12,623
40,973
18
264,443
430,238
18 Deferred income
2024
2023
Arising from grant contracts
159,518
261,384
Deferred income is included in the financial ststements as follows=
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ELMORE COMMUNITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Deferred income
Icontinued)
2024
2023
Deferred income is included within..
Current liabilities
159,518
261,384
Movements in the year..
Deferred income at 1 April 2023
Released from previous periods
Resources deferred in the year
261,384
1261.384)
159,518
721.802
{721.802)
261.384
Deferred income at 31 March 2024
159,518
261,384
19 Retirement benefit schemes
2024
2023
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
80.694
66,118
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
20 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 April
2023
Incoming
resources
Resources
expended
Transfers At 31 March
2024
Oxford City Council - Tenancy
sustainment
Oxfordshire City Council - New
Beginnings
Covid Outbreak Management
Fund (COMF)
Oxfordshire County Council-
FSP DA
Police and Crime Commission
OUH NHS Foundation Trust-
HIU Project
Safe Haven OSH
3,306
17,815
(33,878)
12,757
26.284
111.252
(80.624)
56.912
40,305
(360)
39,945
261,121
3,950
326.251
(341,630)
245,742
3.950
58,840
9,775
170,346
41,377
(146,374)
(49,765)
82,812
1,387
403,581
667.041
{652,631)
12,757
430,748
21

ELMORE COMMUNITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
20 Restricted funds
Icontinued)
Previous year:
At 1 April
2022
Incoming
resources
Resources
expended
Transfe￿ At 31 March
2023
Oxford City Council - Tenancy
sustainment
Oxfordshire City Council - New
Beginnings
Oxfordshire County Council-
FSP DA
Oxfordshire Mind- FSP MH
Police and Crime Commission
OUH NHS Foundation Trust-
HIU Project
Covid Outbreak Management
Fund (COMF)
Safe Haven OSH
35,630
(32,324)
3,306
125.000
(98.716)
26.284
239,410
455,004
109.778
{433,293}
(127,288)
261,121
17,510
3,950
3,950
28,892
98.862
(68.913)
58,841
277,835
20,689
(237,530)
(52,292)
40,305
9,775
41,378
570,776
865,652
(1,050,356)
17,510
403,582
21 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted fvnds by the trustees for specific purposes.
At 1 April
2023
Incoming
resources
Resources
expended
Transfers
Gains and At 31 March
losses
2024
General funds
1,149,495
1,598,494
(1,801.999)
(12,757)
51,258
984,491
Previous year:
At 1 April
2022
Incoming
sources
Resources
expended
Transfers
Gains and At 31 March
losses
2023
General funds
1,110,486
1,417,964
(1,310,870)
(17,510)
(50,576)
1,149,494
-22-

ELMORE COMMUNITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
22 Analysis of net assets between funds
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 March 2024:
Tangible assets
Investments
Current assetsl(liabilities)
22.039
612.125
350.327
22,039
612.125
781.075
430.748
984.491
430.748
1,415.239
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
At 31 March 2023:
Tangible assets
Investments
Current assetsl{liabilities)
22.643
563,701
563,150
22.643
563,701
966,732
403,582
1,149,494
403,582
1,553,076
23 Operating lease commitments
Lessee
At the reporting end date the charity had outstanding commitments for future minimum lease payments under
non-cancellable operating leases..
2024
2023
Within one year
Be￿een two and five years
28,000
39.667
5,891
67.667
5.891
24 Related paty transactions
There were no disdosable related party transactions during the year (2023 - none).
-23-

ELMORE COMMUNITY SERVICES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
25 Cash generated from operations
2024
2023
Deficit for the year
1137,837)
(128,186)
Adjustments for=
Investment income recognised in statement of financial activities
Fair value gains and losses on investments
Investment management fees
Depreciation and impairment of tangible fixed assets
(8,718)
(51,258)
3,654
11,452
{2,806)
50,576
3,802
13,449
Movements in working capital..
Decrease in debtors
(Decrease)lincrease in credttors
(Decrease) in deferred income
146,017
(63,928)
1101,866)
458.563
64.441
{460,418)
Cash absorbed by operations
1202,484)
(579)
26 Analysis of changes in net funds
The charity had no material debt during the year.
-24-