EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
DIRECTORS, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Charity registration number- 1091582
Company registration number: 04384294 (England and Wales)

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
COMPANY INFORMATION
Reference and administration details
Charity registration number
1091582
Company registration number
04384294
Directors
J Lupton
W W Overin
M A Turnbull
S Fletcher
A l Hellawell
IHart
Registered offlce
Carbury House
Concorde Way
Preston Farm
Stockton on Tees
TS18 3TB
Auditor
Stephenson Coates Audit Limtted
West 2, Asama Court
Newcastle Business Park
Newcastle upon Tyne
NE4 7YD
Bankers
Unity Trust Bank PIC
Four Brindleyplace
Bimiingham
B12JB

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Contents
Page
Trustees, Annual Report Ilncluding Directors. Report)
Independent Auditor's Report
8-10
Statement of Financial Activities (Including Income and Expenditure Account)
Balance Sheet
12
Statement of Cash Flows
13
Notes to the Financial Statements
14-22

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, ANNUAL REPORT (INCLUDING THE DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their report and the audited financial statements of the charty for the year ended 31
March 2024. The Trustees have adopted the provisions of the Statement of Recommended Praclice (SORP)
"Accounting and Reporting by Charities" (FRS 1021 in preparing the annual report and financial statements
of the charity.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to
the accounts and comply with the charity's goveming document, the Charities Act 2011 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).
Reference and administrative details
Trustees of the char
The directors of the charitable company are its trustees for the purposes of charity law.
The Trustees who have served during the year and since the year end were as follows..
J Lupton
W W Overin
M A Turnbull
S Fletcher
A l Hellawell
IHart
Ke
mana
ement
ersonnel
Chief Operating OfFicer.' W Peacock
Chief Finance Officer.. S Jones
See company infomiation page for further detsils.
Objectives and Activities (incl public benefit statement)
The charity's main objective is to provide professional, confidential. and impartial interpretation and translation
services in the North East region of England. Their goal is to serve community groups. individuals, and local
service providers, with a focus on improving the quality of life for the local BME {Black and Minority Ethnic)
ommunity- This is achieved by offering free training to individuals who wish to support theircommunitythrough
language assistance. Additionally, the Charity encourages community groups to fomalise their language skills
to become professional Interpreters. which can enhance employment opportunilies. particularly for successful
asylum seekers with non-recognised or non-transferable skills.
Furthermore, the Charity aims to facilitate equal access to services for non-English speakers by promoting the
need for professional Interpretation and Translalion services to local agencies. They also identrfy and address
barriers faced by ethnic minority communities and negotiate policy issues with service providers Additionally,
they provide support and advice to BME voluntary and community organisations in understanding their rights.
establishing positive relationships with mainstream service providers, and offering educational and bilingual
resources on mainstream and local services.
The charity has successfully secured and retained several key Service Level Agreements with local
infrastructure services. including County Durham and Darlington Foundation Trust, South Tyneside and
Sunderland NHS Foundation Trust. North Tees and Hartlepool NHS Foundation Trust, NEPO framework for
Interpreting and Translation Services. NEPO framework for BSL Interpreting services, North of England
Commercial Procurement Collaberative, and Tees Esk and Wear Valley NHS Foundation Trust.

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. ANNUAL REPORT (INCLUDING THE DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Objectives and Activities (continued)
The charity also delivers services to a wide range of public, private, and voluntary organisations, including
solicitors, schools, local government departments, local prisons, and community groups such as CABS
(Citizens Advice Bureaus), Refugee Service, and smaller community groups.
The primary activities of the charity involve providing face-to-face Interpretation services, ensuring equitable
treatment, advice. and support for local BME communities and asylum seekers. These activities generate
sustainable income, allowing the charty to operate without solely relying on public sector funding or actively
seeking donations and trust funding.
This summary report provides an overview of the charity's mission, services, key partnerships, and financial
sustainability, adhering to the requirements set forth in SORP-1.20, SI 2008162940(2)b(ilaa. Further details,
including financial statements and service agreements, can be found in the complete report.
act and benefits of activities
The charity's work has made a significant difference in the circumstances of its beneficiaries, particularly the
local BME community in the North East region of England. By providing professional, confidential, and impartial
interpretation and translation services, the charity ensures that community groups, individuals, and local
service providers have fair and equal access to essential services. This ultimately leads to improvements in
health inequalities and better health outcomes.
The charity goes beyond interpretation and translation services by offering free training to individuals who wish
to support their local community through language assistance. This training not only empowers individuals to
provide language support but also encourages local community groups to fomialise their language skills to
become professional translators and interpreters. This initiative enhances employment opportunities,
especially for successful asylum seekers with non-recognised or non-transferable skills, helping them find
employment and lift themselves out of poverty.
Additionally, the chartty advocates for equal access to services for non-English speakers by encouraging local
agencies to acknowledge the need for professional interpretation and translation setvices. They identify and
understand the barriers faced by ethnic minority communities and negotiate policy issues with service
providers to ensure that services are inclusive and responsive to the diverse needs of the community.
Furthemore. the charity plays a vital role in providing educational and bilingual information on mainstream and
local services, including the use of audio recordings for accessibility. By facilitating communication and
understanding, they empower individuals to navigate and access essential services effectively.
The charitls work extends to partnerships with key local infrastructure services. such as NHS Trusts and local
Councils. These partnerships ensure sustainable income for the charity and reduce dependence on public
sector funding. allowing them to operate efficiently without expending significant resources on seeking
donations and trust funding.
In summary, the Charity's provision of interpretation and translation services, along with training, advocacy.
support, and partnerships, has significantly improved the Circumstances of its beneficiaries, particularly the
local BME community. Their work promotes integration, reduces inequalities, enhances employment
opportunities, and fosters a society that values linguistic diversity and inclusivity.

EVERYDAY LANGUAGE SOLUTIONS
{A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, ANNUAL REPORT (INCLUDING THE DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and performance
Volunteered for our local Health Community Champion Team to help disseminate guidance,
advice and training within the communities we support.
Successfully retained our ISO 9001 certification.
Successfully retained our cyber essentials accreditation.
Successfully partnered with a local council to run accredited joint training for bilingual community
members to become Interpreters.
Commenced a program of technology upgrades to improve efficiencies.
To sustain their activities, the charity has successfully secured and retained key Service Level Agreements
with local infrastructure sejvices and organisations such as healthcare trusts and local councils.
The organisation relies upon a number of key perfomiance indicators to assisl it in defining achievement of its
core Charitable and business objectives.
1. Number of beneficiaries served.. This indicator measures the reach of the organisation's translation and
interpreting services. It tracks the number of individuals or community groups that have accessed their
services. providing an indication of the breadth of their impact.
2. Client satisfaction survey results.. The organisation conducts periodic satisfaction suNeys to gather feedback
from clients regarding the quality and effectiveness of their translation and interpreting services. This feedback
helps assess the extent to which the organisation's activities meet the needs and expectations of its
beneficiaries.
3. Employment outcomes for individuals with language skills.- This indicator measures the rate of successful
employment achieved by individuals who have received language training and support from the organization.
It indicates the effectiveness of their initiatives in enhancing employment opportunities and relieving poverty.
4. Engagement with local service providers.. The organisation can track the number of local agencies and
service providers that have acknowledged the importance of professional interpretation and translation
services and have taken steps to create equal access. This demonstrates the impact of the organization's
advocacy efforts and their success in influencing policy and practice.
5. Reduction in language barriers.. This indicator measures the extent to which language barriers have been
reduced as a result ofthe organisation's efforts. It includes metrics such as the percentage of service providers
offering language support, the number of translated materials provided, or the increase in the availabilty of
interpretation services in different settings.
6. Collaborations and partnerships.. The organisation ¢an measure the number and quality of partnerships
established with other charities, local authorities, or service providers. This indicator reflects the organisation's
ability to collaborate effectively and leverage resources to extend the reach and impact of their activities.
These performance indicators provide a holistic view of the organisation's achievements and outcomes.
Monitoring these indicators allows the organisation to assess and report on the difference they have made in
promoting good race relations, eliminating discrimination, encouraging equality of opportunity, and achieving
their charitable objectives.

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, ANNUAL REPORT {INCLUDING THE DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and performance (continued)
Statement on Factors Affeclin
Achievement of Ob'ectives
Everyday Language Solutions, a charitable translation and interpretation organisation, has encountered
significant positive and negative factors both within and outside its control that have influenced the
achievement of its objectives. These factors have had implications for the charity's future plans as aligning
with SORP-1.45. Below is an outline of these factors..
Posrfive Factors
1. Winning and retaining key setvice level agreements.. The charity's success in securing and maintaining
important contracts with local infrastwcture services that provides a stable and sustainable source of income.
2. Broadening scope of operations and services= Everyday Language Solutions has implemented a strategy
aimed at extending rts scope of operations and serving a wider range of beneficiaries and setvice providers.
3. Collaboration with public, private, and voluntary organisations.. The charity's partnerships with a range of
public, private, and voluntary entities, including solicitors, schools, local government departments, local
prisons, and community groups, have expanded its services and diversified its sources of income.
Negative Factors
1. Unforeseen events and external challenges.. Like any organisation, Everyday Language Solutions has faced
unforeseen events, such as the COVID-19 pandemic, which has impacted its operations and created
uncertainty. Changes in public sector funding priorities and economic downtums could also pose challenges
to the availability of resources and funding for the charity's initiatives. Contracts that were awarded pre
pandemic have yet to be re tendered resulting in low charging structure which is not in line with the increased
Cost of delivering the services.
2. Policy and regulatory changes.. Regulatory or policy changes ￿gardIng interpretation and translation
services, funding eligibility Criteria, procurement processes. a govemment change and new Asylum laws may
affect the operational landscape and sustainability of Everyday Language Solutions. Adapting to these
changes requires the organisation to continually monitor the regulatory environment and adjust its strategies
accordingly.
Future Plans
Due to the aforementioned factors, Everyday Language Solutions has adopted a cautious and adaptive
approach to its future plans. The charity aims to-.
1. Maintain and strengthen existing partnerships.. Enhancing relationships with local infrastructure seNices and
key stakeholders is essential to ensure sustainable income and continued provision of services. Everyday
Language Solutions seeks to align its future plans with these partners, priorities, anticipating potential Changes
and adapting its strategies accordingly.
2. Diversify income sources.. While service level agreements provide stability, the charity recognises the
importance of diversifying its income sources. Strategic initiatives will be undertaken to explore additional
funding opportunities, such as grant applications, corporate sponsorships. and community fundraising, to
mitigate the risks associated with public sector funding fluctuations.
3. Enhance operational resilience= In response to extemal challenges and unforeseen events, Everyday
Language Solutions will continue to invest in building organisational resilience. This involves incorporating
contingency plans, maintaining robust relationships with key stskeholders, and adopting flexible operational
models that allow for remote or virtual service provision when faced with unforeseen circumstances.

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, ANNUAL REPORT (INCLUDING THE DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Financial Review
During the financial year, £1,495,474 of income was recognised from charitable activities (2023.. £1.353,585),
£3,723 income was generated from interest on bank balances {2023-. £3.088), and £1,496,880 of costs were
incurred on charitable activities {2023= £1,392,904). This has resutted in a small surplus of £2,317 (2023.. deficit
£36,230) being recognised for the financial year.
Statement on Reserves Polic
and Amounts Held
The reserves held by the charity al year end amount to £376,148 (2023.. £373,831}. Total reserves are
unrestricted funds for the charity- the charity holds no restricted funds. The free reserves of the charity are
considered to be the unrestricted reserves, less its fixed assets, which equates to £368,149 (2023.. £362,182)
at year end. Everyday Language Solutions, maintains a resetves policy that ensures the availability of funds
for a period of a minimum of three months without relying on incoming revenue. The free reserves held by the
charity remain in line with the charity's reserves policy.
The charitvs reserves provide financial security for the charity. its staff. and customers. Additionally. the funds
held are more than adequate to facilitate the winding up of the charity's affairs if necessary. This amount
provides a safeguard against unforeseen circumstances and enables the organisation to maintain its
operations and fulfill its charitable objectives in a sustainable manner. The reserves held by the charity are
considered sufficient to ensure the ongoing stability and enable the charity to adapt to potential financial
challenges or fluctuations in funding
Everyday Language Solutions follows an investment approach that considers environmental. social. ethical,
and governance factors (ESGI when making investment decisions. The organization aims to maximize both
financial return and positive impact, ensuring that its investments align with its broader mission and values.
The Trustees are mindful of the risks associated with investments and strive to achieve optimal returns while
minimizing potential risks.
In compliance with the Companies Act 1989 and the charitrfs Articles of Association, the charity has secured
insurance to cover the liability incurred by the Trustees in relation to their duties, providing an additional layer
of protection to the organization.
Stephenson Coates Audit Limited have been appointed as the charity's accountants and auditors. They have
been commissioned to prepare the financial statements required under the Companies and Charities Act.
thereby ensuring transparent and a¢¢urale reporting of the charity's financial affairs.
By following a prudent reserves policy and managing its finances responsibly, Everyday Language Solutions
can sustain its operations, ensure financial stability, and continue delivering its vital translation and
interpretation setvices to benefit communities in the Tees Valley and beyond.
Statement on Princi
al Risks and Uncertainties
The Charity Trustees have identified various risks and uncertainties that may impact the operations and
financial perfomiance of Ihe charity and its subsidiary undertakings. These risks are continuously monitored
and managed to ensure the sustainability and success of the organisalion.
One of the principal risks is the possible decrease in demand for the charity's services alongside an
increasingly competitive marketplace. To mitigate this risk. the charity has implemented a program ofadvanced
technology solutions including to deliver the same quality and level of service and this will continue into the
next financial year. The aim forthe solution was to be integrated by the end of 2023, howeverthis has extended
and the Integration has only commenced at the end of March 2024. By integrating advanced technology by
early 2024, the charity aims to remain competitive and address any potential decline in demand.
Another major risk is Ihe need to consolidate the charity's position within the new contract frameworks. It is
vital for the charity to ensure that all its clients continue to prioritise the use of its services. This is particularly
important due to the limited funding available for local tenders. The charity recognises the importance of being
accessible through national frameworks to maintain a stsble client base.

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, ANNUAL REPORT (INCLUDING THE DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Financial Review (continued)
Furthermore, the charity aims to expand on partnership working within the local area, particularly in developing
consistent and accredited Interpreler training Courses. This risk requires careful collaboration and coordination
with relevant stakeholders to establish high-quality training programs for interpreters. By expanding these
partnerships, the charity enhances its ability to meet the demand for language assistance services while
ensuring the availability of qualified interprelers.
Structure. governance and management
Everyday Language Solutions IELS) is a company limited by Guarantee incorporated on the 28th of February
2002, and registered as a charity on 10th April 2002. The liability of the members is limited to an amount not
exceeding £10 per member.
The company was established under a Memorandum ofAssociation which estsblished the object and powers of
the charitable company and is govemed under its Articles ol Association.
Everyday Language Solutions (ELS) is a company limited by guarantee and not having a share capital under
the Companies Act 2006 governed by its Memorandum and Articles of Association dated 12th June 1997 and
amended in 2008 to reflect current governance arrangements and Charitable law.
Membership to the board of trustees is open to anyone aged 18 years or over and currently there are six active
members who also constitute the board of trustees.
Every member of the charity undertakes to contribute such amount as may be required but not exceeding £10.
The board of trustees, consisting of six active members, is responsible for making strategic decisions for the
charity. They adhere to three key strands of governance. namely corporatelfiduciary governance, strategic
governance, and impact governance Corporatelfiduciary governance Covers oversight of finances and assets,
regulatory and legal compliance, and inlernal controls. Strategic governance entails thinking and working
strategically, planning for the future, and adapting to a changing environment. Impact governan￿ assesses the
charity's performance and its impact in achieving its charitable objectives.
New trustees receive an induction that familiarizes them with their role and responsibilities, as well as the
operations of the charity in accordance with the Memorandum and Articles of Associalion. They also receive
copy of the Board Procedures and Protocols, which provide guidelines for meetings and roles. Trustee
appointments require the completion and submission of necessary documentation to comply with Companies
House and the Charities Commission.
Trustees are encouraged to engage in continuous professional development that enhances their skills and are
provided with opportunities for training and seminars. They have the responsibility to meet regularly to review
the development and administration ofthe charity's affairs, as communicated by the Chief Operating Officer and
the Chief Finance Officer.
The Chief Operating OfFicer, appointed by the trustees. is responsible for the day-to-day running of the charity,
operating within the framework of the organization's policies and procedures. They have delegated authority for
operational matters, including financial, employment, and HR performance, within the terms set by the trustees.
Regarding setting pay and remuneration for key management personnel, the infomiation provided does not
specifically outline the benchmarks, parameters, or criteria used in determining their pay. However, it states that
the charity has arrangements in place for setting the pay and remuneration. ensuring fairness and compliance
with relevant regulalions.
Risk management is an integral part ofthe decision-making process forthe charity. The trustees regularly review
risks associated with the operation of the charity, including financial, health and safety. and employment-related
risks. The charity has systems and procedures in place to facilitate effective risk management. It also retains the
services of a company called Citation to handle all policies and procedures pertaining to health and safety and
employment law.

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, ANNUAL REPORT {INCLUDING THE DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management (continued)
The reserves policy adopted by the charity is a Central component of risk management. It ensures a stable
environment for both employees and beneficiaries. Additionally, the charity operates an investment policy that
aims to provide a maximum retum with minimum risk. This policy is implemented in line with the Articles of
Association and at the discretion of the trustees.
Trustees, responsibilities
The Charity is a charitable company and the Trustees are directors of the charitable company and so the
Trustees are responsible for preparing financial statements in accordance with applicable law and regulations.
Company law requires the Trustees to prepare financial statements for each financial year. Under that lawthe
Trustees have elected to prepare the statements in accordance with Uniled Kingdom Generally Accepted
Accounting Practice (United Kingdom Accounting Standards and applicable lawl. Thefinancial statements are
required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the
company for that period. In preparing those financial statements, the Trustees are required to..
Select suitable accounting policies and then apply them consistently..
Make judgements and estimates that are reasonable and prudent.. and
Prepare the financial statements on the going concern basis unless il is inappropriate to assume that
the charity will continue on that basis.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy
at any time the financial position of the Charitable Company and to enable them to ensure that the financial
statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of
the charity and hence for taking reasonable steps for the prevention and detection of fraud and other
regularities.
Disclosure of information to the auditors
We, the Trustees of the charity who held office at the date of approval of these Financial Statements as set
out above each confirm. so far as we are aware, that..
there is no relevant audit infomation of which the charity's auditors are unaware, and
we have taken all the steps that we ought to have taken as Trustees in order to make ourselves aware of
any relevant audit information and to establish that the charity's auditors are aware of that information.
In approving the Trustees, Annual Report, we also approve the Directorfs Report included therein, in our
capacity as charity Trustees.
On beh
the Board
A Tur
bull
Chairman
Date.. 6th August 2024

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF EVERYDAY LANGUAGE SOLUTIONS
Opinion
We have audited the financial statements of Everyday Language Solutions {'the charitable ¢ompanWI for
the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet,
the Statement of Cash Flows and notes to the financial statements, including a summary of significant
accounting policies. The financial reporting framework that has been applied in their preparation is
applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted
Accounting Practice) including FRS 102 The Financial Reporting Standard applicable in the UK and
Republic of Ireland"
In our opinion the financial statements..
give a true and fair view of the slate of the charitable company's affairs as at 31 March 2024, and of
its incoming resources and application of resources, including its income and expenditure, for the
year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice, and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditols
responsibilities for the audit of 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 sufficient 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 perfomied. 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 concern are described
in the relevant sections of this report.
Other information
The other infomiation comprises the infomation included in the trustees, annual report, other than the
financial statements and our auditor's report thereon. The trustee5 are responsible for the other
information contained within the annual report. Our opinion on the financial statements does not cover
the other information and, except to the extent otherwise explicitly stated in our report, 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 with the financial statements or our
knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we
identify such material inconsistencies or apparent material misstatements, we are required to detemiine
whether this gives rise to a material 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 information,
we are required to report that fact.
We have nothing to report in thi5 regard.

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF EVERYDAY LANGUAGE SOLUTIONS
Opinion on other matters prescribed by the Companies Act 2006
In our opinion based on the work undertaken in the course of Ihe audit..
the infomation given in the trustees, annual report (incorporating the directors, report) for the financial
year for which the financial statements are prepared is consistent with the financial statements,. and
The directors, report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In light of our knowledge and understanding of the company and its environment obtained in the course of the
audit, we have not identified material misstatements in the directors, report included within the trustees, report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to
report to you if, in our opinion..
Adequate and proper accounting records have not been kept, or returns adequate for our audit have not
been received from branches not visited by us., or
the financial statements are not in agreement with the accounting records and returns,. or
certain disclosures of trustees, remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit., or
the trustees were not entitled to prepare the financial statements in accordance with the small companies,
regime and take advantage ofthe small companies, exemptions in preparing the directors, report and from
the requirement to prepare a strategic report.
Responslbilities of trustees
As explained more fully in the trustees, responsibilities statement set out on page 12. the trustees (who are
also the directors of the charitable company for the purposes 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
internal control as the trustees detemiine 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 concern basis of accounting unless the trustees either intend to liquidate the charitable company or
to cease operations. or have no realistic alternative but to do so.
Audltor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether 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 with 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.
Irregularities, including fraud, are instances of non-compliance wilh laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of
irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities,
including fraud is detailed below.

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF EVERYDAY LANGUAGE SOLUTIONS
As part of an audit in accordance with ISAS (UK), we exercise professional judgement and maintain
professional scepticism throughout the audit. We obtained an understanding 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 regulations that could reasonably be expected to have a material effect on the financial statements
from our sector experience and through discussion with the directors and key management personnel. The
most significant identified that directly affect the financial statements include financial reporting legislation
(including related companies, legislation), the Charities Act 2011 and UK taxation legislation. The company is
subject to other laws and regulations where the consequences of non-compliance could have a material effect
on amounts or disclosures in the financial statements, for instance through the imposition of fines or IFtigation.
We identified the following areas as those most likely to have such an effect- Health and Safety, Employment
Law and Data Protection regulations, recognising the nature of the company's activities.
We considered the extent of compliance with those laws and regulations as part of our procedures on the
related financial statements. Our audit procedures included=
making enquires of directors and key management personnel as to where they consider there to be
a susceptibility to fraud and whether they have any knowledge or suspicion of fraud-,
obtaining an understanding of the internal controls established to mitigate risks related to fraud or
non-compliance with laws and regulations-,
assessing the design effectiveness of the controls in place to prevent and detect fraud;
assessing the risk of management override including identifying and testing journal entries.,
challenging the assumptions and judgements made by management in its significant accounting
estimates.
Our audit did not identify any key audit matters relating to the detection of irregularities including fraud.
However, despite the audit being planned and conducted in accordance with ISAS (UK) there remains an
unavoidable risk that material misstatements in the financial statements may not be detecled owing to inherent
limitations of Ihe audit, and that by their very nature. any such instances of fraud or irregularity likely involve
collusion. forgery, intentional misrepresentations, or the override of internal controls.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at- htt s.'Ilwww.frc.or
.ukl8udrtorsres
onsibilities. This description forms part of
our auditor's report.
Use of our report
This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of
Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charitable company's trustees 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 lo anyone
other than the charitable company and the charitable company's trustees as a body, for our audit work, forthis
report, or for the opinions we have formed.
John Oswald BA FCA
Senior Statutory Auditor
Stephenson Coates Audit Limited
Chartered Accountants
West 2, Asama Court
Newcastle Business Parl(
Newcastle upon Tyne
NE4 7YD
61h August 2024
10

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR END 31 MARCH 2024
UnrestTlCted
funds
2024
Total
Unrestricted
funds
2023
Total
Note
Income from:
Charitable activities
Investments
1,495,474
3,723
1,499,197
1.353.585
3,089
1,356,674
Total income
Expenditure on:
Charitable activities
11,496,880)
{1,496,880)
(1,392,904)
(1,392,904)
Total expenditure
Net income l (expenditure)
and net movement in funds
2,317
(36,230)
Reconciliation of funds:
Total funds brought forward
15
373,831
410,061
Totsl funds carried fonNard
15
376,148
373,831
All income and expenditure derive from continuing activities.
The statement of financial activities includes all gains and losses recognised during the year.
The notes on pages page 14 - 22 form part of these financial statements.

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET AS AT 31 MARCH 2024
2024
2023
Note
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
7,999
11,649
12
517,192
231.491
748,683
369.148
378,906
748,054
Creditors: amounts falling due within one year
Net current assets
13
(380,534}
368,149
376,148
(385,872)
362,182
373,831
Total assets less current liabllltles
Net assets
376,148
378,831
Charity Funds
Unrestricted funds
15
376,148
376.148
373,831
373,831
Total charity funds
15
The financial statements were approved and authorised for issue by the Board on 6th August 2024.
Signed on behalf of the board of trustees..
A Turnb
Trustee
Company registration number: 04384294
The notes on pages 14 - 22 fom part of these financial statements.
12

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF CASH FLOWS
FOR THE YEAR END 31 MARCH 2024
2024
2023
Cash flow from operating activities
Net income l (expenditure) for year
Interest receivable
2,317
(3,723)
(36,230)
(3,0891
Depreciation of tangible fixed assels
{Increase) I decrease in debtors
(Decrease) l increase in creditors
Net cash flow from operating activities
3,918
1148,043}
15,339)
7,861
(23,738)
86,389
(150,870)
31,193
Cash flow from Investing activities
Payments to acquire tangible fixed assets
Interest received
Net cash flow from investing activities
(268)
3,723
3,455
(1,069)
3,089
2,020
Net (decrease) l increase in cash and cash equivalents
147,415
33,213
Cash and cash equivalents at 1 April 2023
378,906
345,693
Cash and cash equivalents at 31 March 2024
231,491
378.906
Cash and cash equivalents consists of:
Cash at bank and in hand
Cash and cash equivalents at 31 March 2024
231,491
231,491
378.906
378,906
13

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR END 31 MARCH 2024
Summary of significant accounting policies
la) General infomiation and basis of preparation
Everyday Language Solutions is a company limited by Guarantee in the United Kingdom. In the
event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per
member of the charity. The address of the registered office is Carbury House Concorde Way,
Preston Farm, Stockton On Tees, England, TS18 3TB. The nature of the charity's operations and
principal activities are provision of professional, confidential, impartial interpretation, translation
service for the North East region of England serving community groups, individuals and local
service providers.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements
have been prepared in accordance with 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 1021 issued in
October 2019. the Charities Act 2011, the Companies Act 2006, and UK Generally Accepted
Practice.
The financial statements are prepared on a going concern basis under the historical cost
convention, modified to include certain items at fair value. The financial statements are prepared
in sterling which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set
out below. These policies have been consistently applied to all years presented unless otherwise
stated.
(b) Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed
by donors or which have been raised by the charity for particular purposes. The cost of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
(c) Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity
is legally entitled to the income after any perfomiance conditions have been met, the amount can
be measured reliably and it is probable that the income will be received.
Income from trading activities includes income earned from interpretation and translation fees to
raise funds for the charity. Income is received in exchange for supplying services in order to raise
funds and is recognised when entitlement has occurred.
Investment income includes interest which is recognised when receivable.
14

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR END 31 MARCH 2024
Summary of significant accounting policies (continued)
(dl Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. Expenditure is recognised where there is a legal or
constructive obligation to make payments to third parties, it is probable that the settlement will be
required and the amount of the obligation can be measured reliably. It is categorised under the
following headings=
Expenditure on charitable activities represents costs of supplying translation services to
organisations including management and administration support costs-, and
Olher expenditure represents those items not falling into the categories above.
le) Support costs allocation
Support costs are those that assist the work of the charty but do not directly represent charitable
activities and include office costs, governance costs, and administrative payroll costs. They are
incurred directly in support of expenditure on the objects of the charity and include project
management carried out at Head office. Where support costs cannot be directly attributed to
particular headings they have been allocated to other expenditure on a basis consistent with use
of the resources.
(fj Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated
impaimient losses. Cost includes costs directly attributable to making the asset capable of
operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less
estimated residual value, of each asset on a systematic basis over its expected useful life as
follows..
Computer Equipment
Fixtures and fittings
33 % Straight line
150/0 Reducing balance
Ig) Debtors and creditors re¢elvable I payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are
recorded at transaction price. Any losses arising from impaiment are recognised in expenditure.
(h) Provisions
Provisions are recognised when the charity has an obligation at the balance sheet date as a result
of a past event, it is probable that an outflow of economic benefits will be required in settlement
and the amount can be reliably estimated.
(i) Leases
Rentals payable and receivable under operating leases are charged to the SOFA on a straight line
basis over the period of the lease.
15

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR END 31 MARCH 2024
Summary of significant accounting policies (continued)
li) Employee benefits
When employees have rendered service to the charity. short-term employee benefrts to which the
employees are entitled are recognised at the undiscounted amountexpected to be paid in exchange
for that service.
The charity operates a defined contribution plan for the benefit of its employees. Contributions are
expensed as they become payable.
{k) Tax
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is
considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it
meets the definition of a charitable company for UK corporation tax purposes.
(l) Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that
no material uncertainties exist. The trustees have considered the level of funds held and the
expected level of income and expenditure for 12 months from authorising these financial
stslements. The budgeted income and expenditure is sufficient with the level of reserves for the
charity to be able to continue as a going concern.
(m) Judgements and key sources of estlmatlon uncertainty
The preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the amounts reported. These estimates and judgements are
continually reviewed and are based on experience and other factors, including expectations of
future events that are believed to be reasonable under the circumstances. There are no key
sources of estimation uncertainty to report that have a significant risk of causing a material
adjustment to the financial statements.
Income from charitable activities
2024
2023
Interpretation and translation services
1.495,474
1,495,474
1,353.585
1,353.585
Income from charitable activities was £1,495,474 {2023 - £1,353,585) of which £1,495,47412023 -
£1,353,585) was attributable to unrestricted funds.
16

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR END 31 MARCH 2024
Income from investments
2024
2023
Interest- deposits
3,723
3,723
3,089
3,089
Analysis of expenditure on charitable activities
Activities
undertaken
directly
SLrpport
costs
Total
2024
Total
2023
Language Services
1,159,598
337,282
1,496,880
1,392,904
1,159,598
337,282
1,496,880
1,392,904
£1,496,88012023 - £1,392,904) of the above costs were attributable to unrestricted funds.
Allocatlon of support costs
Support costs
Basis of
allocation
Language
SeNi¢es
2024 Total
2023 Total
Management and finance staff
Service costs
Rent
Depreciation of assets
Legal and professional
Administration costs
Bank charges
Sundry
Time
Area
Area
Usage
Usage
Usage
Usage
Usage
265,806
15,924
19,008
3,918
7,619
20.661
524
3,822
265.806
15,924
19,008
3,918
7,619
20,661
524
3,822
242.610
12.926
19,008
7,861
8,140
18,707
550
4,008
Total
337,282
337.282
313.810
17

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR END 31 MARCH 2024
Governance costs
Governance costs comprise Trustees, remuneration, Trustees, expenses and Auditors, remuneration.
See Note 8 and 9 for details.
Net expenditure for the year
Net expenditure is stated after charging..
2024
2023
Depreciation of tangible fixed assets
Operating lease rentals
3,918
24,919
7,861
24,527
Auditor's remuneration
2024
2023
Audit of the financial statements
2,500
2,500
Trustees. and key management personnel remuneration and expenses
The Trustees, neither received nor waived any remuneration during the year {2023'. £Nil).
The Trustees, did not have any expenses reimbursed during the year {2023.. £Nil).
The total amount of employee benefits received by key management personnel is £71,364 (2023 -
£71,115). The Trust considers its key management personnel compromise the Chief Operating Officer
and Chief Finance Officer.
18

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR END 31 MARCH 2024
10 Staff costs and employee benefits
The average monthly number of employees and full time equivalent IFTE) during the year was as
follows:
2024
Number
2024
FTE
2023
Number
2023
FTE
Charitable activilies (including management and
finance)
The total staff costs and employees benefits were as follows..
2024
2023
Wages and salaries
Social security
Defined contribution pension costs
241,433
14,476
8,964
264,873
218,130
13,fA4
8,567
240,341
No employees received total employee benefits (excluding employer pension costs) of more than
£60,000 (2023.. Nil).
19

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR END 31 MARCH 2024
11 Tangible fixed assets
Fixtures Computer
and fittings
equipment
Total
Cost or valuation..
At 1 April 2023
Additions
15,037
89,209
268
104,246
268
At 31 March 2024
15.037
89.477
104.514
Depreciation..
At 1 April 2023
Charge forlhe year
9,426
83,171
92,597
3,076
3,918
At 31 March 2024
10,268
86,247
96,515
Net book value:
At 31 March 2024
4,769
5.611
3,230
6,038
7,999
11,649
At 31 March 2023
12 Debtors
2024
2023
Trade debtors
Other debtors
475,395
41,797
351,087
18.061
517,192
369,148
13 Creditors: amounts falling due within one year
2024
2023
Trade creditors
Other tax and social security
Accruals and deferred income
209.489
141,326
29,719
224.167
140.443
21,262
380,534
385,872
20

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR END 31 MARCH 2024
14 Leases
Operating leases - lessee
Total future minimum lease payments under non-cancellable operating leases are as follows..
2024
2023
Not later than one year
Later than one and not later than five years
Later than five years
25,572
25,572
15 Fund reconciliation
Unrestricted funds
For the
ear ended 31 March 2024
Balance at 1
April 2023
Balance at 31
March 2024
Income
Expenditure
Unreslricted
373,831
373.831
1499 197
1,496.880
1.496,880
376 148
1,499,197
376,148
For the
ear ended 37 March 2023
Balance at 1
April 2022
Balance at 31
March 2023
Income
Expenditure
Unrestricted
410,061
410,061
1,356,674
1,356.674
1,392,904
1,392,904
373,831
373.831
21

EVERYDAY LANGUAGE SOLUTIONS
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR END 31 MARCH 2024
16 Analysis of net assets between funds
Unrestricted funds
2024
2023
Fixed assets
7,999
11,649
231,491
378,906
517,192 369,148
1380,5341 (385,872)
Cash and cash equivalents
Other current assets
Creditors less than one year
Total
376,148 373,831
17 Pensions and other post-retirement benefits
The charity operates a defined contribution pension plan for its employees. The amount recognised
as an expense in the period was £8.964 (2023 - £8,567).
The defined contribution liability is allocated to unrestricted funds and charitable activities.
18 Related party transactlons
There are no related party transactions during the period (2023.. £Nil).
19 Flnancial instruments
The carrying amounts of the charity's financial instruments are as follows..
2024
2023
Financial assets
Debt instruments measured at amortised cost:
Trade debtors (note 12)
Financi81 liabilities
475 395
351087
Measured at amortised cost
Trade creditors (note 13)
209 489
224 167
22