EVERYDAY LANGUAGE SOLUTIONS (A COMPANY LIMITED BY GUARANTEE) DIRECTORS, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Charity registration number.. 1091582 Company registratK)n numbpr". 04384294 (England and Wale51 A81D29LH 2111212022 COMPANIES HOUSE A14
EVERYDAY LANGUAGE SOLUTIONS IA COMPANY LIMITED BY GUARANTEEI COMPANY INFORMATION Charity registration number 1091582 Company registration number 04384294 Dw*¢tors J Lvpton W W Overin M A Turftt#Jll S Flelcher A l Hellawen IHart Registered offi Cartiury House Concorde Way Preston Farm Stockton on Tees TS18 3TB Auditor Haines Watls North East Audrt LLP Sterfing House 22 St Cuthberts Way Dadinglon Cwnty Durham Bankers UW Twusi Bank PIC Unity Trust Bank Four Brindleyplace Bim)ingham 81 2J8
EVERYDAY LANGUAGE SOLUTIONS IA COMPANY LIMITED BY GUARANTEE) CONTENTS Conte•)ts Page Trustees. Annual Rewt (Induding Direclors. Report #NI strateg Rel) Independent Auditorfs R¥port Statement of Finwal Actiwbes (l1d Income and Expendrture Ae¢ountl 10 Balance Sheet Statement of Cash Flows 12 Notes to the Financial Slatemtnts 13-22
EVERYDAY LANGUAGE SOLUTIONS IA COMPANY LIMITEO BY GUARANTEEI TRUSTEES, ANNUAL REPOR T IINCLUDING THE DIRECTORS. REPORT ANO STRATEGIC REPORTI FOR THE YEAR ENDED 31 AIARCH 2022 The Trustees present Iheir reKyt and Ihe audited finan(Jal statements ol Ihe charily for Ihe year ended 31 arch 2022. The Tr(tslees have adopted the provisions of the Statement of Recornmended Practice ISORPI "Accountin9 and Reportin9 by Chanlies" {FRS 102) in preparing the annual reporf and finanaal statements of Ihe charity. The financial statements have been wepared rn accordan with the actounting policies Sei out in note 1 to the accounts and comply with the charity's gove¥nirg docurnent. the Charitie5 Act 2011 and Accounting and Reporting by Charities.. Slalement of RecommeThJed Pfacth'ce applicable to charib'es pparIng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republ ol Ireland IFRS 1021 lelleclive l January 20151. Trustets of the charity The directors ol the charitawe COMpY we its Irustees Ihe purFose5 of charity law. The Trustees who have served during the year and Sin the year end were as lomcws." J Luplon WW Overin M A Turnt¥Jll S Fl•tcher A l Hellawell IHart Key management personnel Chief operat9 offKers'. W Peacod¢ and S O Connor Chief finance offr.. S jeS Objectives and Public benefit statement The objecls of the charity are las slipukted in the menKdum of Assouation, updated 20091.. F( the benefrt of the publ in the Norih East of EIVJkd and elsewh•re to work for promoting good race relations, endeavouriThJ lo eliminate discriminth.on on the grounds of la and entLragIng 4ualrty of opportunty beeen persons of dsffeienl raaal groups by the proNisw)n of approprk4tÈ Iranslation seN¢e lor those disadvantaged by the inability to understand and Gomrnunicate effeilively in English in such a way as lo relieve poverty. advance education and promote olhei chaiitabte purposes. Thè main objective conlinues to be the prows1 of wofessional. confyyential, irryartial inlwpretation and translation services for Ihe North East region of England semng communty groups. individuals and local service providers. The charity has been abk to a¢hve Ihis through a structured strategy designed to build pon the good WO aladY uryjertaken and to troaden rts scope of operations by reaching morè benèficbaries and service providers. The Gharrty has ? general aim to irnprove the qualty of life of the Ictal BME communty by prowding support for them lo access services and advice in the region and thereby facilitate Iheir integration inlo the wider comrnunity. This Trs achieved through the provision ol free training to anyone who wishes to support their local community through language assistance. The training is also available to-dosed" community groups who wsh to have the Iraining a1 eXpernCe bul not to irtflisè rt for the tr*nefit of olhw$. To provide a professK)nal, confiden¢pl, impartial inlerpretatTh and tranation semce forthe North Easl region of England serving communty groups. indivhluaL8 and local Serv providers. Giwng fair and equal access for all. Uttimalety SttIng in the improvement of heath inequalthes and better health outcomes.
4ERYDAY LANGUAGE SOLUTIONS IA COMPANY LIMITED BY GUARANTEEI TRUSTEES. ANNUAL REPORT (INCLUDING THE DIRECTORS. REPORT AND STRATEGIC REPORT FOR THE YEAR ENOED 31 MARCH 2022 To encourage kxal communty groups lo loimalise their language skills to become piofessional translators and intefpieler5 to enhance employment opportunities. This encoura9emenl 15 especially relèvant 10 successful asylum seekers who have non recognised or non-transferable sknlls and qualfficalions to help them find ernploymen¢ in the UK and lo rdieve them from poverty. To encourage local ageniies to ¢81e an equal a¢cess to their seNces foi fton-English speakers by acknowledging Ihe need for professional interpretation and translation seNices. To identify and understand Ihe barriers laced by ethn minority communilies and negotiale policy issues wilh service providers. To silPPOrt and advise all BME vdvn¢ary and commvnty organisations in the North East to develop and mainlan them effeclively. undersland their slatLrt¢Ny and nortrsiatulory rwJhts and establish a positive relationship wilh mainstream service prowdefs. To prowde educational and olher bkh'ngual informalK. iTrdudg the use of audio tapes, on mainstream and local Serv$. To prowde Iranslation tutor materials and translated informabon on MaInstarn and local services. Key to this p1WS$ has been the aCheMent and retention of soff key servi Level Agreernents vith h)cal infrasliucture servi$ such as.. National Probation Serve- Covering Durharn and Teessi(le new contract awarded in June 2015. IMPACT Psycholog1 sèrvi¢e$- Contrad agreed June 2020 a$ 1¢ Ffovider. County Durham and Darlin9lon Foundation Twst- Solp provider contrart for 3 years in July 2018 with an oplK)n to extend lo S years. City Hospilals Sunderland- Awarded contwt for 5 years with an opt)n to exiend to 7 years 111 Dècernbèr 2014. Nvwty amalgamated Trust incx>rp81in9 Sixjth Tyneside merged onto this framework on the 31 of March 2020. North Tees and Hartlepool NHS Foundation Trust- Sde provwjer contract awarded lor 4 years in October 2018 wrth oplion to extend to 5 years. NEPO framewofk for Intefpreting and TranSlatn services- Awarded a place again on this framework In Septembei 2020 deliverng Se¢$ to 11$. Framework is for 3 years wth an option to extend to S years. London F¥LLEremenl Partnership ILPP)- Awarded a plactr on this Dynamic Purchasing Syslèm in 2015 whith sUpp(S thè NHS purchasing of Interpreting and Translation sèrvts5 It was duè to expwe in August 2020 but has been extended for a fvrther 1 year due to Ihe pandemK. Tees Esk and Wear ValY NHS FoundatKJn Trust- Awarded a sole piovider contract in O(aober 2019 fof 3 years wrth a furthe( 2-year eens)n option. The charity also provides seNices io a rangt of btt. private and voluntary organisations such as solicrtors. Ccown and Magistrate5 Courts. Pol. Sth¢)rA5. local 9DvemI departfflents. local pn.sons as well as voluntary sKaor groups suth as local CAB'S the Refugee seThe and smalber MMunitY groups. The charity's main areas of actity continue to be provision of face to face inlerpretation servic•s for local BME communitj'es and asylum seekers to ensure that they received treatment, and support that is equrtable and fair and encourages inlegration th the wider mMunty. TF*se actiwties ctInue to be a source of suslainable rKxJme for Ihe charity by ensuring that Ihose organisatsons that can pay lor the seThice do so. This means Ihal the d)arity is nol feliant upon the vagaries ol public sector furKling or having to expend rY5 and fiscal rèsoutees in the putsurt of dtsnatiofts and trust fundin9.
EVERYDAY LANGUAGE SOLUTIONS IA COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT IINCLUDING THE DIRECTORS, REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2022 Strate ieRe ort A¢hie¥ements and performance Volunteered lor our local Covid Community Champ¥)n Team to help disseminate guidance. advir and training Wlthin the communth.es we support Su¢¢essfully cetained our ISO 9001 certificalion. Successfully retained oyi cyber e$sènbals ac¢redilation. Successfully fflainlained operalions lo remote workirrfj for staff and Interpreters foll¢)wing the Covid 19 outbreak. Finan¢i¥l review linclyding re$eThfe$ policy) The charity's printsple source of fvnding comes from its dehvery of translation and interpratIon seNices across the Tees Valley. Key dients ilude local Councils. menlal health prowders, Hospitsl Trusts, the court systèm, police and wnmigrab.on artho(ities. The reserves policy operated by the Gharity ensures that th• charity has Suf'ent funds lo operate for 3 months without Ihe need for an irujme. These funds are invested to ensure Ihat the tharity, rts staff and customers can be assured of a Ve1 of financial sewrily. This woukj be morè than adeqLtale to w#)d up the affairs of the chlty shtyjld the need arise. The costs assoaated wilh Ihe govemance of the charity were £1.700 with £982.538 beg expended on meeting oui charrtable obieds. The charity currenUy has reseryes of £440.120 The ¢harily ha$ an inve$lm?nl approath that takes environmental. social, ethKal and governance IESGI fadors into considèraih?n in investment deusions. 11 is based on achieving the greatesl irnpact from investments by both pursuing maximum financial retum 8nd ensuring investments compliment rather than undermine the wider aim5 of the charity- In the current finan(ial dimate, Ihe Trustees are awa of the risks assocHted with an investsnenl and continue to obtsin the best retum for minimum risk. As permitted under the Companies Acl 1989 and un(ler Ihe charity's Artdes of AssociatKsn. the charity has obtainèd insurance in reS¢t of the Trustees liabilty incurred in connectN)n with the discharge of their duties. The tharity has appointed Hairts Watts to ad as the charity's accotantS and auditors and have ¢ommissiorwl them to pare finan¢Fal Statements requi under the Compan$ and Charrtie5 Act. Plan$ for futur• pèriods 1. In line with the w)ssible detxease in demand for our semces akjngskle a mofe compelrtive rnarketpla¢È A programrne of advanced techrKAogy solulions to deliver the same qualty and level of serviTr will take prity this next ffinanoal yeai. 2. To continue to consofjdate the thawty's position within Ihe new contract frameworks ensurirBJ all our dienls slill use our organisation as a prlty. This is of paramwnt 1rnpOrtare as thè tharity needs to be accessible through national framewo& due to organbsaty"on$ having le55 aValble fLding to lender localfy. 3. Conlinue to supwl 1(tsl sch¢x>ls with language edLKatK•n and work experience. 4. Work closely within the loca Healthwatth organisations loensure we ¢8n continue to supportthose in need of our services. 5. Provision of a tutor for EsOLnglISh dassès forthe kxal communty in the st(t0 wea.
EVERYDAY LANGUAGE SOLUTIONS {A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT IINCLUOING THE DIRECTORS. REPORT AND STRATEGIC REPORTI FOR THE YEAR ENDED 31 MARCH 2022 6. Continue to build relationships and partnershys wilh cKgani5ab"ons in Tyne and Weal lo help support the communities tter in thal area. struct11. governance and management Everyday Language Solutions IELS) is a cornpany limited by Guarantee incorporated on the 28th of February 2002, and registered as a chanty on l(rth Awil 2CQ2. The lialty of the members is limrted to an amount not exceeding £10 per member. The company was established urKler a MemorYFum ofA$socialfi whith estsblished the obje¢t and poweis ol the chaiitable company and is govemed under its Artides ol Association. Everyday L8NJuage Solutions {ELS) is a ¢ompany limrtet1 by guarantee and not having a share capilal under Ihe Companies Acl 2006 governed by rts Mèmtsrandum and ArtleS ofAssociab"on dated 12th June 1997 and arnended in 2008 to reflecl current govemance arrangemenls and Charitable law. Membershipto Ihe board oftrustees is open to anyone aged 18 years orover and currentty thefe are six aclive rnember5 whts also conStitt the board of trustees. Every member oflhecharty undertakes lo wntsibuie suth amount as may b• required but not exc•edin9 £10. The Trusiees of ELS uThYertake to adhere to the three key strands of goveman¢e which Ver strate9lC thinking, performance & risk measLKement aThJ e categorised as foll$. Corporate1fU¢Iary govefnance" The bedrock of governance. Covers overgght of finances and assets. It covers regulatory and legal compliance. It ensUS internal ujntrols regardiThJ finance are slfong and board poh.cies regaidin9 health & safety. data prot•Clion etc. ale complied with. strateg govemanr'. The Board recogni5e Ih•r rtsponsibihty lo think and work slrategcally and to plan for the future. For Ihe organisatM)n to be successlul depends on the clarrty and execution of the strategy, the ability to look o(rtw8rd. Gonstantty 5cannin9 Ihe Ènvironment and the abilty to adapt to a raydly changing environment and to sometimes abrupl urExpecled extemal ¢hanges is paramount to this success. Impact governance.. Assess the charity's pefknmlar and the wnpaca it is h8ving towards a¢hievirrfJ its chariiable objeclives. Each new Trustee will receive an induciion into the role and responsibilities ol a trustee and the operation of the charity in aCCordare with Ihe Memofandum and Artics of ASS(lati}n. Every Trustee will receive a copy of the Board Procedures and Protocols whth o)ver in detsil their rok and the procedufes thal need lo be folhjwed during meeiings. Each nèw Trustte wil be rtquirèd to complete and submit such thcumentstion as reqUId by Companies House arKI the Ch81ilw Commtssion prior to appcMntm?nt. Truslees afe introduced to all members ol slaff and meet wilh key employees lo gain a better underslanding of the WO ol ELS. This is done on an informal basis but also makes up part of their induclion to the charity. l Tr{J$t are encouraged lo employ continuous prnfessional t1evelopment that enhaeS their skils as a Truslee and altend appropriate training and seminars. The Board of Truslees shall not al any time be less than 2 1) number t¥Jt has no upper limit on the number of m¢mr$ who may become trustees. The Trustees may at times allow Ihe C(opting of individuals on a short term baws to provide addilK¢nal sypporl and resources to the charity as Ihey see fil so long as such appoiniments are made and approved at a general meeting of thè trustees_
EVERYDAY LANGUAGE SOLUTIONS (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT {INCLUDING THE DIRECTORS. REPORT AND STRATEGIC REPORTI FOR THE YEAR ENDED 31 MARCH 2022 Trustees meel on a regular basis to review the development and administration of tts affaws communicated via the Director and Ihe Finance Managw. The Director. appointed by the Iruslees. oversee the day lo day running of Ihe charity in accordance with the organisalior15 laid down poIleS and pr¢xedures. To facilitate operation5 the Director has delegated authority. within Ihe term5 5e1 by the Twslees for operatnal matter5. whith include finar¥cial. employment and HR performance. Risk managèment The Trustees regvlarfy review all risks associaled wilh the operation of Ihe charily. be Ihey financial. Heallh & Safety or employment related ant1 have al t"r disposal systems and wocedures to faalitate Ihe effective management of thos risks. These poliues and syslern5 are reviewed when required by changes in legislatTron bul as 8 matter of ¢ourse yeafly. The charity continues lo have a ccntract with a company called Citation who look after all the charity'5 policies and W0dureS for Heatth arKJ Safety and Employment Law. Key lo the managemen¢ of those risks is the reserves pdicy adopted by the charity to ensure that the Charily prov¢des a stable enwronment for em¢>YeeS and benefiCrIeS alike_ The Charity also operates an inveslmenl policy designed to provije a maximum relum with minimum risk, this is implemented in line wth the Articles of AsscKiaticffl and at the disuetion ol the Trustees. Trustees. responsibilitiès The Charrty is a Charitab company and Ihe Truslees we ¢reCtO of Ihe charilable cA)mpany and so Ihe Trustees are responsible for prepartrng financial stalements in accordance wilh applicable law and regulatsons. Company law requires the TnJstees to prepare finanoal statements for each financial year. Under that law the Trustees have elecled to prepare the statements in accordan with United Kingdom Generally Accepted Accounling Praclu (United Kin9dom Accounling Slandards and applicable lawl. The finanaal ststemenls are reqUId by law to give a true aThJ lair view of Ihe state of affairs of Ihe company and ofthe profft or k)ss ofthe company for that period. In weparin9 Ihose finanual stements. Ihe Trustees are qUId lo." Select suitable accountyng FoIKies and then appty them 51$tentIy.' Make judgements and estimat•s that are reasonatAe a1 wdent". and Prepare Ihe financrdl stalements on the gthng cOrern basis Lmless rt is inapprowlate to assume that the charty will conlinue on that bays_ The Trustees are responsib for keeping kwoper accountiThJ records thal disclose wth reasonable xcuracy at any time Ihe finanual posrtKJn of the CharItae Company and to enable them to ensure Ihal the financial statements compty with tIE Cofflpanie5 Ad 2CKE. They afe also respon5ibk for 58feguardiThJ the assets of the Gharrty and hence for taking reasonabk sleps for the prevention aThJ detecb'on of fraud and other gularilies. Disclosure of Inforniation to th¢ auditorn We. Ihe Trustees of the ¢haiity who hebj office ai the dale of approval ol these Finanaal Statemenls as set out above each confimi, so f as we arè aware. that." there is no relevant audrt infofmab.on of wh¢h the chari$ aLhJitor$ we unawaio." and we have laken all the steps that we ought to have takers as Trustees in order to make ourselves aware of any relevant audrt inforrN4tion to ¢stab"sh thal the dwiity's audrtor$ #re 8ware of that informalion.
EVERYDAY LANGUAGE SOLUTIONS IA COMPANY LIMITED BY GUARANTEEI TRUSTEES, ANNUAL REPORT IINCLUDING THE DIRECTORS. REPORT AND STRATEGIC REPORTI FOR THE YEAR ENDEO 31 MARCH 2022 In approving the Trustees. Annual Rem we also appro¥e Ihe Strategic Report induded therein. in our capacily as charily Trustees On behal the Bo bull Chairma Date..
EVERYDAY LANGUAGE SOLUTIONS IA COMPANY LIMITED BY GUARANTEE} INDEPENDENT AUDITORS REPORT TO THE MEMBER OF EVER YDAY LAMGLIAGE SOLUTIONS Qpirbion We have audited the finanryal statements of Everyday Lar4Juage solub.ons for the year ended 31 March 2022 which comprise ihe Statement ol Financial Athvrties. the Balance Sheet. the Cash Flow Slaternent and notes to the financial statemenls. I[uding a summary of significant accouniing ptslitres. The financ1 iepofling framework that has been applied in their preparatn ts appIab law and Uniled KirFgdom Accc>urbting Standards Iuniled Kingdom Generally Accepted Accounling Praclicel induding FRS 102 "The Financjal Reporting Standard appliCae in the UK and Republt of Ireland". In thjr opinion Ihe finanfyal ststements." give a true aThJ fair view of the stale of the charilable company's affaws as at 31 March 2022. and of its incoming resources and appltn of SJrces, indudsng its income and eXpendrtu, foi the year then ended: have been property wepared in accordance with Uniled .gdoM Generally Accepted Accounting Practs'ce, have been prepared in acC(dae wilh the féquirements ol the Companies Act 21JJ6. Basis lor opinio We conduded audit in a(xordance wrth Inlemab"on31 Standards on Auditing {UK) {ISAs IUKII and applicable law. Our responsibilib.es undei the starmjards are further describe(l in theAuditor's responsibililies for the audit of the financial statements section ol our rep(xt. We are independent ol the charrtablè company in a¢¢ordance with the ethical reqtJirernenl$ thal are relevanl to our audit of the financial Statements in the VK. includin9 the FRC'S Eth1 Standard, and we have fulfilled our olher ethical respon5itM"lities in accOr(Jare with these requirements. We believe thal the audii eVenCe we have obtained is suifioent and appropiiale to provide a basis for our OpinK. Conclusions relating to golng concern In auditing the financial statements, we have concluded that lh• truste•s' use of thè yft9 concern bas¢s of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not klerrtthed any material uncèrtainties rÈlating to evènts of condrtions thal, individually or colwively, may cast signthcanl doubl on the tharrtable wnpany's ability to conbnue as a g(MrrfJ thnr£m for a pernid of at 851 twelvè rnonths from when the financial statémènts are aulhorised for issue. Our responsibilities and the respLtAlitIeS of Ihe trustèes wilh resFeCt lo going concem are described in the relevant sections of this report. Other inforniation other Infman comwises the infom)al)n ldude in the Irustee$ annual reF*Yt. olher th the financial statements and our audrtorfs yert thereon. The Itustees a sponsible ftsr the othei infomation eontairsed within the annual report. Our opinion on Ihe financial stalemenis does not cover the other information and. except to the extenl otheTh¥ise eX1cl11Y stated in our report. we do not express any form of assurance conclusion thereon. Our responsibility is to read Ihe other infom)akn"on and, in doit)g so, considèr whether the other informab.on is matèrially in¢onsistenl wrth Ihe finar(ial statements or our krmwledge obtained in the course of the audit or otherwise appears to be materialty misstated. If we identfy such material inconsistentyes or apparent malerial misslatents, we are required to detemine whether this gives rise to a rnalerial misslaternent in Ihe financial statements Ihemsdves. 11, based on the work we have performed, we conclude thal there is a material mi55tatement ol this other infomation, wè arè required to iewjrt that fact. We have nothing to report in this regard.
EVERYDAY LANGUAGE SOLUTIONS {A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUOITORS REPORT TO THE MEMBER OF EVERYDAY LANGUAGE SOLUTIONS Opinion on othèr matters prescribed by the Companies Act 2006 In wr opinion based on the work undertaken in the course of the audit.. the inlormats.on glven in the Trustees. Annual Report Iincorporating the Directors. report and 5trale9lC report) fof the financial Year forwhKh the finarmaal statements are pfepared is consislenl wilh the financial slatements.. and Thè Straitgic Repw)rt and Difectors. Report have been prepared in accordance wilh applicable legal requirements. Matter¥ on which we afe required lo report by exeeption In lighl ol our knryedge and understandin9 of the ty)mpany and Trts environment obtained in the course ol the audrt. we have rK)l identrfied material misststements in the Strategic Report and the Directors. Repo We have nothing to report in respect ol the followng fflatters where the Cofflpanv&5 Act 20C6 reqwres us lo report lo you rf, in ouc opinion". adequate accounting records have not been kept orretums adequatè for audrt have not been received from branches Th)t WiSLted by us.. or the finanoal statements afe nol in agieement wilh the accwniing records and returns., or tain di5cbsurès of trustÈe5' rèmunÈraiion spectfied by law are not made; or w¢ have not re¢eived all th¢ infm¥1)fi and expLanab"ons we require for our audii." or the trustees wère not entrtled to rware the financk?I statements in *cordance wrth the small companies. regime and take advantage of the small companies, exemptKJns in preparing the Dwectors, Report and from the requirement to prepare a Stralegic Report. Responsibi1Sties of trnsle As explained more fully in the Trustees. Responsitx"lities Statem&tt set out on page 5, the tnjstees {who are also Ihe dif•ctots of the chafitable company for the purposes of company lawl a responsible for the preparation of the financtal stalements and for being satisfied that thèy gwè a true and fair view. and lor SLrch intemal control as the truslees deleimine is necessary lo enable the pparatn of finwcial statements that are free frorn malerkAI misslatement. whethw due to fraud or error. In prepamg the finanual sLitements, the trustees ¥e responsible for assessing the tharitable comp8ny'$ ability to Continue as a going concem, disckjsing. as applble, matters (elated to going concern and using the goin9 concem basis of a¢counting nsS the ffusteès erther intend to liquidate the charitable company or to cease operan5. or have no iealist ahemabve but lo do 50. Auditorfs responsibilities forthe audit of the financial statements Ow obiectives #re lo obtsin reanable asswar aboul wheuw th¢ financial $tstements as a whole are free frorn material misslatement. whelher due lo fraud or error. aTrJ to issue an auditorf5 report that includes our opinion. Reasonable assurance is a hvJh level of assurance, but is not a guarantee that an 8udrt conducted in accordance with ISAS IUK) will alayS detect a material misststement vthen it exists. Misstatements can arise from fraud or error and arè Considered matèrkal rf. indi¥UallY or in the aggregate. they could reasonabty be expected lo inflnCe the economic dec1rS ol users laken on the ba$is of these financial statements. Irregularities, includirKJ fraud, are MIStan of nOn-comLance Wbth laws and regulations. We desvJn procedures in line with our 5pm$ibIlitie$, otrtluied above, to detect material misstatements in fespect ol iiregularities, including fraud. The exteni to whth ow pro¢edu(e$ ¥e capabk of detecting irregul1.¢S. includiThJ fraud is detailed below:
EVERYDAY LANGUAGE SOLUTIONS IA COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITORS REPORT TO THE MEMBER OF EVERYDAY LANGUAGE SOLUTIONS We oblained an underslanding of the legal and regulatory framework applicable to both the company itself and the industry in which It operates. We identified areas of laws and fegulations Ihal could reasonably be expected to have a malerial effecl on the financial stalemenls from our sector expeiience and through discussion with the directors and other management. The most significant were identified as FRS102. Charities SORP IFRS 102}. CompanEs Act 2006 and Charities Acl 2011. We considered the extent ol compli3e wrth ih05e laws and regulatiLs as part of our PTttedures on th8 Tel8ted financial slalemenls. Our audit edUreS induded.. making enquires ol directors and management as lo where they consider there to be a susceptibility lo fraud and whether they have any knowledge or suspicion of fraud." obtaining an under51andin9 of the internal contrds e$lat$he lo rn"931e risks related lo fraud or non-compliance with laws and regulation5". reviewing financkil statement disclosures and testiTrJ to supporting docmenta.0n to assess compliance with applicable laws and regUlatns.. assessing the risk of management oveirKJe InLIng identTrfying arKJ lesting jouinal entries", challÈnging the assumptions arKJ iudgemenls made by management in tts significant accounting estymaies. Our audit did not identfy any key audil malters relating to the detection ol irregularrties including fraud. However, despite the audrt bang planned and conducted in aecordance wrth ISAS {UKI there remains an unavoidable risk that material mis5talemenls in the financial statements may not be detected owing to inherent limitations of the audit. and that by their very nature. any such Instan of fraud or irregularity likely involve collusion. forgery. inlentional misrepresenlations. or Ihe overrKle of intemal controls. A furfher description of our responsibilth.es for the audit of Ihe financial statements is located on the Financial Reporting Counul's website at." wwv4.frc.org.ukJaudilorsrespon5ibtlrtie5. This de5cryb.on forms part of our auditorfs report. Use of our report TIMS reporl is made solely to Ihe charitable company's tnjstees. as a body. in acCOrdar wth Chapter 3 of Part 16 of the Companies Aci 2006. Our aut1rt work has been undertaken so Ihal we mighl state to the charitable company's trustees those mattefs we are requiret1 to stste to them in an audrtorfs report and for no other purpose. To the fullest extent perne by law, we do not accept or assume responsibilty to anyone olher Ihan the charrtable company and the Charitab company's trustees as a bixly. loroui audrt work, forthis reporL or for the opinion5 we have formed. Stephen Easton FCA, Senior statOry Auditor For and on behalf of Haines Watts North East Aud6t LLP l¥ charter A¢¢ount4nts Ststutory Auditor Steding House 22 St Culhberts Way Darlington County Durham
EVERYDAY LANGUAGE SOLUTIONS IA COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES IINCLUDING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 IAARCH 2022 Unrestri¢¢ed funds 2022 Total Unre$tricted funds 2021 Totsl Note Income from: Charitable act1w1S Investments 1.183.853 2.062 971.054 3,606 Total income 1.185.915 974,660 EXpendity on: clIable actiwlies 11.215,974) 1982,5381 Totsl txpènditur• 11.215,9741 1982,5381 Net incomÈ (30.059) 17.8781 Reconciliation of funds.. Total fund5 brought forward 15 440,120 447.998 Total funds carrled forward 15 410.061 440.120 All in¢ome &xpeNlIiu Ilerive from ¢onlinuing xth"vthes. The statement of fin(la1 actilIeS includes all gairbs arKI losses reeognised dLwing the year. 10
EVERYDAY LANGUAGE SOLUTIONS IA COMPANY LIMITED BY GUARANTEEI BALANCE SHEET AS AT 31 MARCH 2022 2022 2021 Nole Fixed assets Tangible assels 18.440 16,266 Current assets Debtors Cash al bank and in hand 12 345,411 345,693 288.029 4(Kl,011 691,104 688.040 Creditors: amounts falling due within on• y•ar 13 1299.4841 {264,186} Net current assets 391.621 423,854 Total assets less current liabilities 410,061 440,120 Net assets 410.061 440,120 Charity Funds Unrestricted lunds 15 410.061 440.120 Totsl ¢harity fund$ I Ideficitl 15 410,061 440.120 The finan tatements were apwoved and ah0n$t for issue by the Bo*d on ..... .... OZL on of rd oftrustees Tum Trustee . Oate.. The notes P8ge$ Page 13 lo Page 22 lonn parl of these financial stslements. Company registratson number.. 04384294 11
EVERYDAY LANGUAGE SOLUTIONS {A COMPANY LIMITED BY GUARANTEEI STATEMENT OF CASH FLOWS 2022 2021 Nole Cash flow frorn operating activitiès 17 148.0401 7,429 Net cash flow 0rating activitie5 48,040 Cash flow from investing activiti?$ Payments lo acquire tangible fixed assets Interest receNed 18,3401 2,LK2 12.3111 3,606 Nel ¢ash.flow from investing activities 16,2781 1.295 Net irnerèasè I Idèerease) in cash and cash equi¥alÈnts 154.3181 8,724 Cash and eash tqui¥alènts at 1 April 2021 4(K).011 391,287 Cash and eash equivalents at 31 March 2022 345.693 400.011 Cash and cash equivalents consists ofr. Cash 8t bank and in hand 345.693 400,011 Cash and cash equivalents at 31 March 2022 345.693 4m,011 12
EVER YDAY LANGUAGE SOLUTIONS IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 RCH 2022 Summary of significant accounting policies lal General inf0mtIOn and basis of preparab.on Everyday Language SUlOns is a company limited by G(taTantee in the United Kingdom. In the event ot the charity being wound up. Ihe liabilily in sPeCt of the guaranlee is limrted to £10 per mernber of Ihe tharity. The addie5s of the regislered office is given in the charily inlocmation on page 2 of these financial statement5. The nature tsf the d)arrty's operatK)ns and principal activities are provision of prolessional, confHlenli81. impartial inlerpretalion. translath?n swvice for thè North East 910n of England serwng community groups. individuals and local $wve prOderS. The charity conslitutes a public benefrt entity as defined by FRS 102. The finanaal stalements have been prepared in accordance with Accounbng and Report5 by Charities.. Statement ol Recommended Practice appluble to charth'es preparing their aco)un15 in accordance with the Financial Reporting Standard applicabk in the UK and Republic of Ireland {FRS 1021 issued in Oclober 2019, the Charities Ad 2011. Ihe Companies A 20c. and UK Generally Accepted Practice. The finanoal statements are prepa on a going concem basis ufKJer the histoncal cost convenlion. modified to indvde cerlain ilems at tsir value. The finanrial statements are prepared in sterting which is the It)nal currew of the charity and rounded lo the nearest £. The si9nthcant acc(yJnkn"ng [l¢le$ appliet1 w) the preparation of these financial ststements ar8 58t out telow. These have been ccfflsisteniiy applied to al yeafs presented LFnless otherwise stated. Ibl Funds Unrestncted lunds are available for use at the discretion of the Irustees in fvrlher8n¢e of Ihe general obiectNes ofthe charty and whth have not been designate(I for olher purposes. Designated lunds comprise Lmyestsicted fiThls that have been set aside by the truslees for particular rp05e5. The aim and use of each designaied nd ts sel out in the notes to the financial statements. ReslrKted fund$ •re funds whh are lo be used in accordance T•rith Spect restrKtions imposed by donors or which have been raised by the tharity for partlar purposes. The cost of raising and administering such funds are charged against the specthc fund. The #im and use ol each restricte¢J fund is set out in the notes to the finarthil statemerts. Icl Income récognition All incoming resources are induded in Ihe Slatemenl of Financial Adivilies {SoFA} whèn thè ¢harity Is tegally entitled lo the income aftef any perfomiance conditions have been met. Ihe amount be measure(I rdiably and it is Fwballe that the inm will be received. Income from trading actiwb'es IeS incxyne eamed from interprelation and translation fees to raise funds for the charity. Income is received in exchaTrJe for supplying seryices in order to raise fund5 ?n(I is recognised when entrtlement has f[red. Investment income dudeS terest is recognised when re¢eVab. Idl ExpÈnditurt r¢¢ognilion 13
EVERYDAY LANGUAGE SOLUTIONS IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 All expen(Jilure is accounted for on an accrua15 basis and has been classified under headings that aggregaie all costs related to the category Expenditure is re¢ognised where Ihere is a legal or conslruclive obligation to rnake payments to Ihird partV&5. It 15 probable thai the settlement will be required arKI Ihe amouni ol the oblo3tKJn can be meastjred reliably_ It Is calegorised under Ihe following headings". Expenditure on Charitab activiiies represents costs of supplying Iranslation serVe$ lo or9an1s3tions Induding managernent and administration support costs.. and Other expenditure represertts those riems not falling into Ihe categones above. lel Support costs allocation Support costs are those Ihal assist the of the tharty bui do not direclty represent charitable activities and indudè off• costs. govemance costs. and administratNe payroll costs. They are incurred irectly in support of expendrture on the objects of the charty and include projed management carried out at Headquarters Where 5UPPOrt cost5 tsnnot be directty attributed to parts'cular headings they have been aliwted to othei expendrture on a basis ¢onsistent with use of Ihe resources. lfj Tanyible fixed assets Tangible Te{j asset5 are stated at cost less accumulated depfecialion and accumulatèd impairment losses. Cost deS costs dire¢tty attrit¥Jtabk io makIj the assel capable of opwating as intended. Depreciation is provided on all tangib fixed ass$, al fates calculated io write off Ihe ¢osl. le$s estimated res#Yual value. of each 8$5el on 8 syslematic basis over its expected uselul lrfe a5 fdlows.. Comwt¢r Equipmènt FlureS and fittings 33% StraNJht Ine 15% Reducing balat)ce Igl Debtors and CrltOrS rEeeiv*bl• I payable within one year Deblors and creditorswith no slated interest rate and receNable or payablewithin one year are rec£fd¢d at transaction price. Any 105ses arisin9 from impaimient are reco9nised in expenditure. Ihl Provisions Provisions are recognise(I when the charity has an ob1van at the bance sheet date as 8 resuw of a past event. rt is probabje that an outlbw of e¢owni¢ beneffts will be reqUId in settlement and th amount can be relpbly e5timaled. lil L•as•s Rentals payable and receivabfe under cyeraiing leases We ¢harged to the SOFA on a slraight line basis over the pefti)d of the lease. 14
EVERYDAY LANGUAGE SOLUTIONS {A COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 til Employee benefits When empbyees have fendered seNce 10 the charity. short-term employee benefits to which the employees are entitled are recogni5ed 8t the undisGounted amount expected to be paid in exchange lor thal setvice. The charily operates a defined contribulion pli for the benefft of rts employees. Contributions are expensed as they become payable. Ikl Tax The charity an exernpt tharity within Ihe mnIng of schedulè 3 of the Charities Act 2011 and is considered to pass the lests set tyJl in Paragraph 1 Schedule 6 Finance Acl 2010 and therefore rt meets the definilKJn ol a charilable company lor UK o)rporatKJn lax purposes. 111 Going concem The financial statements have been prepared on a going concern basis as Ihe trustees believe that no malefial uncertainties e$t. Tl trustees have consmlefed the level of funds held and the expecte(I level of income and expendilure for 12 Mth5 from authorising ihese finanrAal ststernents. The budgeted income arKI expenditure is 5uffKienl with the level of reserves foi Ihe ¢hatity lo be able to continue as a going con¢em. Iml Judgements and key SoUe$ ol estirnation uncertainty The following judgements (apart from those inw)ing estmatesl have been made in the process of applying aLve accountirvj F1$ that have had the most sn1ftant effect on amounts recognised in the financtsl statements". The company rerjognised Ihal normal payment lerms frorn wtain cu5t¢Jm•ts may not be adhed to when a55essin9 recoverabilrty of trade debtors. The key assumptions conceming Ihe future and other key sources of estimati UrtaInty at the reporting date thal have a s3nifficanl risk of caugng a material adiu5trnent to Ihe wrying amounts of assets aThJ Ik9bilities within Ihe next financial year indude.. The chargè in respect of depreciatM)n is derfftd after detemiining an estimate of an assets expected useful economic lrfe which ss detemined by management al the time the assel 15 acquired and re¥iwed annualty for appropwiatenes$. In¢ome from ¢h•ritsbl •¢ts¥lts¢s 2022 2021 Interpretsb"LN) artd trnnslatitin services 1.183.853 971.054 1,1B3,853 971,054 Income from charitable act1wS was £1,183,853 {2021- £971.054} ofwhth t1.183.85312021 - £971,054) was attribulab to [reStred fims. 15
EVERYDAY LANGUAGE SOLUTIONS IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 MARCH 2022 Ineomt from investments 2022 2021 Intefest- deposits 2.062 3.606 2,(2 3.606 Analysis ol exPendire on chariiable activitses Support Total 2022 Total 2021 undertaken dife( Language Seryices 924.847 291.127 1.215.127 982,538 924,847 291.127 1.215,127 982,538 £1.215.12712021 - £982.538) of ihe ab)ve co$ts were attributable io unre$triued funds. Allo¢•tSon of stspport costs pport cosl 835rs of Language 2021 Total IAanagemènt and finance $taff Semce cnsts . Rent OeprecialK)n of assets Legal and professional Administration costs Bank charges Sundry rme 220.577 228,253 12.823 19.rx)8 6.165 8,3B7 16.862 507 12.462 19,008 6.131 7,376 16.612 851 5.120 Area Us4e Total 291.127 295,812 16
EVERYDAY LANGUAGE SOLUTIONS IA COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEIIIENTS FOR THE YEAR ENDED 31 MARCH 2022 Governance costs 2022 2021 Truslee remunL¥ath"on Truslee expenses Auditorfs iemuneration linduding expenses and l)enefits n kind) 1,700 1,700 1,700 1.700 Net income forth• y•ar Net income is stated aftef chn9 1 (CdItI)). 2022 2021 Depreciatson of tangib fixed assets Loss on disposal of tangitAe fixed assets Operabng 3s rentsls 6.165 6.131 14 24.045 24264 Auditorfs r•muMrnlion auditorfs rwnunefathon amounts to an audrt fee of £ 1.71)) {2021 - £1.7CK)I. Truslees, and l(ey management pevsonnel ¥emunerat•on and expenses The trustees neither received nor waived any remunerathon dng the year {2021." £Nif). The trustees did not have any expenses rewntwrsed during the year12021.. £Nill. The tolal amount ol empk)yee benefrts CeIved by key management personnel is £72.523.6412021 - £85,204.19). The Trust con%ders its key mana9ement personnel compromise chief OFWatir*J aThJ finance 9er5. 17
EVERYDAY LANGUAGE SOLUTIONS {A COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 10 Staff costs and employee benefits The average monlhty number of employees and full time equivalent IFTEI during the yeai was as lollows." 2022 Number 2022 FTE 2L)21 Number 2021 FTE Charitable aclivities ltsicluding management and finance) 10 10 The lotal staff costs and employees benefrts were as lolows: 2022 2021 Wages and salaries Social se¢ufity Defined contributKJn pen0 costs 199.361 12,625 8.179 206.188 13.144 8,546 220.165 227.878 No employees receNed tolal employee beneffts {exdudin9 emF4oyet penshin eosts} of more than £60,000. 18
EVERYDAY LANGUAGE SOLUTIONS IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 MARCH 2022 11 Tangible fixtd assets FixknKes KJ fili Computei Total Cosi or. valuation". At 1 AprA 2021 Additions 14.731 80.107 8.339 94.838 8.339 14,731 88.446 103,177 Al 31 March 2022 Depreaation". At 1 April 2021 Charge for the year 71,242 5,055 78.571 6.165 1,110 8,440 76.296 84,736 Al 31 March 2022 Nel book value." Al 31 Maich 2022 6.291 12,150 18,440 At 31 March 2021 7.401 16.267 12 Debto 2022 2021 Trade debtors Otr debtors 325.958 19.453 266,331 21,697 345.411 288,028 13 Cr•dltors: amounls lalling du• within ono y•ar 2022 2021 Trade creditors Oihef lax and social security Accruals and defer income 176.164 96.705 26,614 147,699 90,035 26.451 299.484 264,185 19
EVERYDAY LANGUAGE SOLUTIONS IA COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 14 Leases Operating leases- lessee Total fulure m*nirnurn lease payments under non-cancdlatrAe operating bpases afe as ftsllows. 2022 2021 Not laler Ihan wte year 25.201 25,730 Later than one and not laler Ihan fNe years 25.943 51.144 Later than five years 51,144 76,874 15 Fund reconciliation Unrestricted funds Forth8 e8re 31 Mah 2022 Balance al 1 April 2021 Gains I (losses} Balance al 31 March 2022 Income Expenditure Transfers Unrestrle 440,120 1,185,915 {1.215.974) 410,061 440.120 1.185.915 (1.215.974} 410,061 Forfhe ar ended 31 March 2021 BalÈnce t 1Apr 2020 Gains I {losses) Balance at 31 MarGh 2021 Inc(xr ExIdUrÈ Transfers Unrestrthd 447.998 974.69) 1982.5381 440,120 447,998 974.660 (982,5381 440,120 20
EVERYDAY LANGUAGE SOLUTIONS {A COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 16 Analysi$ ol net assets bètwten funds Unrestricted tunds 2022 2021 Fixed assets 18.440 16.266 Cash and current investments 345,693 400,011 Other curienl assets 345.411 288,599 Crediiors more than one ytar {299.4841 {264.7561 Total 410,061 440.120 17 Reconciliation of net income l {eXpenditu) to net cash flow from operating activities 2022 2021 Nel income I lexpendrture) for year Interest receNable Loss on disposal of tangitrAe fixed assets 130.0591 (2.2) 7,8781 (3.6(61 14 Dep¢18t)n and iM1rent of tangJle fued asset5 Ilncreasel I decrease in debtors Increase I Idecreasel in creditors 6,165 157.3821 35,298 6,131 {18.501) 31.269 Net cash from operating actNiIs 148.0401 7,429 18 Pensions and other post4etirement benefits The thanty okr8tes a defird ¢OnthbLrtKJn pension plan for its empltyees. The anTrJunt reccgnised as an expense tn Ihe penod was £8.179 {2021 - £8.546). The t1efined conlribuiion liabihty is albcated to uMstrted funds and charitats actrvities. 19 Related party tffansacilons There are no lated pty transaction$ during the per {2021". £ n*. 21
EVERYDAY LANGUAGE SOLUTIONS IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 MARCH 2022 20 Financial tnstrumEnts The carrying amounts ol the charity's financial inslrumenls are as follows". 2022 2021 Financial assels Debt instrumenls measured at amth1ise(I cost". Trade debtcws (note 121 325,958 266.331 Financial liabrtieS qe8sure(l at amortised cost - Trade creditors (note 131 176,164 147.699