Charlty reglstratlon number 1091582 (England and Wales) Company registration number 04384294 EVERYDAY LANGUAGE SOLUTIONS ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
EVERYDAY LANGUAGE SOLUTIONS LEGAL AND ADMINISTRATIVE INFORMATION Trusteos Mr Al Hellawell Mr J Lupton Mr WW Overin Mr MA Turnbull MrAJ Nettleion Mr K Reeks (Appointed 10 January 2025) (Appointed 9 January 2025) Charlty nurnber IEngland and Wales) 1091582 Company number 04384294 Rggistered office Carbury House Concorde Way Preston Fann Slocklon on Tees TS18 3TB Auditor Davl&s Tracey Swan House Westpoint Road Teesdale Business Park Stockton on Tees TS176BP Bankèrs Unity Trust Bank PIC Four Brindletplace Birmingham 812JB
EVERYDAY LANGUAGE SOLUTIONS CONTENTS Page Trustees. report Independent auditor's report Statement of financial activities Balance sheet 10 Statement of cash flows 11 Notes to the financial statements 12-19
EVERYDAY LANGUAGE SOLUTIONS TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The twstees present thelr annual report and financial statem8nts for the year ended 31 Marth 2025. The financial statements have been pr6pared in accordance with the accounting policies set out in note 1 to the financial slatements and comply with the charitys governing documenl, the Companies Act 2006. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended PrtICe applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)". Objectives and actlvltles The objects of the charity are las stipulated in the Memorandum ofAssociation, updated 2009): For the benefrt of the public in the North East of England and elsewhere to work for promoting good race relations, endeavouring to eliminate discrimination on the grounds of race and encouraging equality of opportunity belween persons of different racial groups by the proviston of an appropriate translation s&rvice for tse disadvantaged by the inability to understand and communicate 8ffeclively in English in su¢h a way as to reli&ve povety, advance education and promote other charitable purposes. Public benefit The truste6s have paid due regard to guidanGe issued by the Charity Commission in deciding what activities the eharty should undertake. Activities The main objective continues to be the provision of professional, confidenlial, impartial interpretation and translation seNi¢es for the North East region of England seNing community groups. indivwjuals and lo¢al $ervi¢e providers. The ¢harsty has been able to achieve this through a structured strategy designed to buikl upon the good work already undertaken and to broaden Its scope of operations by reaching more beneficlarfes and service providers. The charity has a general aim lo improve the qualty of lrfe of the Ial BME communlty by provlding gUPPOrt for them to aGcess services and advice in the region and thereby facilitate their integration into the wider community. This is achieved through the provision of free trainlng to anyone who wishes lo support their local community through language assistance. The training is also available lo "dosed- communty groups who wish to have the training and experience but not to utilise it for the benefit of others. To provide a professional, confidential. impartial interpretation and translation service for tha North East region of England serving community groups, individuals and local service providers. Giving fair and equal access for all. Ultimately resulllng In the Improvement of health inequalllles and better h&alth outcomes. To encourage local community groups to lomialise their language skills to become professional translators and Interpr818rs lo enhance employment opportuntties. This encourement Is especially r8levanl to successful asylum seekers who have non recognised or nonwtransferable skills and qualsfications to help them find empbyment in the UK and to relieve them from poverty. To enwurage local agencies to create an equal access to their services for non-English speakers by acknowledging the need for professional interprelation and translation seNices. To identlfy and understand Ihe barrlers faced by ethnic minority communilies and negotiate poliry Issues wth service providers. To support and advise all BME voluntary and communty organisats'ons in the North East to develop and maintain them effecfively, understand their statutory and non-stalutcry rights and establish a posilNe relation8hlp with mainstream seNice pmviders. To provide educational and other bi•lingual infomation, includin9 the use of audio recordings, on malnstream and local services. To provide translation, tutor materials and Iranslaled infomiation on malnstream and local servlces.
EVERYDAY LANGUAGE SOLUTIONS TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 To provlde translatlon. tutor materf21s and translated Infom)ation on mainstream and local services. Key to this process has been the winning and relentton of some key Service Level Agreements wth local infrastTuctur8 services such as: County Durham and Dartington Foundation Trust. City Hospitals Sunderland-Awarded contract for 5 years with an option to extend to 7 years 1st December 2014. Newly amalgamated Trust incorporating South Tyneside tnerged onto this framework on the 31st of March 2020. New contrad awarded for 4 years CoMmend 1stApril 2022. North Tees and Hartlepool NHS Foundation Trust- Sole provider contract awarded for 2 years in April 2025 with option lo extend to 4 years. NEPO framework for InteTpreting and Translation services - Awarded a place again on this framework in September 2020 delivering sewi5 to local councils. Framework is for 3 years with an option to extend to 5 years. Now further extended to 2028. NEPO framework tor BSL Interpreting ServiS- Awarded first place again on this framework in May 2021 delivering ServIS to local ujuncils. Framework is for 3 yeats with an option to extend to 4 years. Now fvrther extended to 2028. North ot England Commercial Procurernent Collaborative (NOECPC) took over the framework from the London Procurement Partnership (LPPI - Awarded a FAace on this Dynamic Purchasing System in January 2024 which supports the NHS purchasing of Interpreting and Translation services. The framework is for 4 years. Tees Esk and Wear Valley NHS Foundation Trust-Awarded a sole provider contract in October 2024 for 2 years with a further 2-year extension option. The charity also provides servi$ to a range of public. private and voluntary organi5ations such as solicitors, schools. hxal government departments. local prisons as well as voluntary sector groups such as local CAB'S the Refugee Service and smaller community groups. The charitys main areas of activity continue to be the provision of face to face interpretation services for local BME communities and asylum seekers to ensure that they received treatment, advice and support Ihat is equitable and fair and encourages integration with the wider community. These aclivitie5 continue to be a Sour of sustainable income for the charity by ensuring that those organisations that can pay for the servtce do so. This means that the charity is not reliant upon the vagaries of public sector funding and does not have to expend physical and fiscal resources in the pursuit of donations and bust funding. Achievements and perfomiance Volunteered for our local Community Health Champion Team to help dissgminatg guidance, advice and training within the communittes we support. Successfvlly retained our ISO 9001 GerknfiGalion. Succe5sfulEy retained our cyber essentials accreditation. SUSSfullY partnered wilh a local council to run accredited joint training for bilingual community members to become Interpreters.
EVERYDAY LANGUAGE SOLUTIONS TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Financial review The charity's principle Sour of fijnding comes from its delivery of translation and InterptatiOn services across the Tees Valley. Key clients include local Councils, mental health providers and Hospital Trusts. The resee$ pollry operated by th8 charity ensures that the charfty has sufflclent funds to operate for 3 months without the need for an income. These funds are invested to ensure that the charity, its staff and customers can be assured of a level of financial security. The funds held are more than adequate to wind up the affairs of the Charity should the need aris8. The costs associated with the govemance of the charity were £7,500 with £2,103,151 being expended on meeting our charitablo objects. The charity currently has reserves of £387,249. The charity has an investment approach that takes environmental, social, ethical and govemance (ESG> factors into consideration in investment decisions. It is based on achieving the greatest impact from investments by both pursuing maximum financial relum and ensuring investm@nls compliment rather than undemine the wider atms of the charity. In the current financial climate, the Trustees are aware of the risks associated with an investment and continue to obtain the best relum for minimum risk. As pemiitted under the Companies Act 1989 and under the charlvs Artides ofAssociation, the charity has obtalned insurance in respect of th6 Trusloes liability incurred in Connection with the discharge of their duties. The charity has appointed Davies Tracey to act as the charily's accountants and auditors and have commissioned them to prepare financial statements requlred under the Companies and Charities Act. Risk management The Trustees regularly review all risks associated wilh the operation of the charity, be they financial. Health & Safety or employment related and have at their disposal systems and prcmxdures to facilitate the effective management of those risks. These policies and systems are revlewed when required by changes in legislatlon but as 2 matter of coutse yearly. The charity continues to have a contract with a Gompany called Citation whlch looks after all the charity's policies and PTocedures for Health and Safety and Employment Law. Key to the management of those risks is the reseNes policy adopted by the charity to ensure that the Charity provides a stable enwronment for employees and beneficiaries alike. The Charity also operates an investment policy designed to provide a maximum relum with minimum Sk. this is implemented in line with the Articles ofAssocialion and at the discretion of the Tnjstees. Plans for futuro pariod$ 1. In line with a possible decrease in demand for face to face services alongside a more competilive Marketpla a programme of advanced technobjgy solutions to deliver the same quality and level of SeN1 will continue this next financial year. The aim lor the solutlon Is to be integrated by the end of 2025. 2. To continue to CorlIdate the charlty's position within the new contract frameworks ensuring all our dients still use our organisation as a priority. This is of paramount importance as the charity needs lo be accessible through national frameworks due to organlsatlons having less available funding to tender locally. 3. Continue to support local schools wth tanguage education and Practical work experlence. 4. Work closely wthin the k)cal Healthwalch organisations to ensure we can continue to support those in need of our servic8S. 5. Expand on partnership working within our local area to dèvelop more consistent accredlted Interpreter training courses.
EVERYDAY LANGUAGE SOLUTIONS TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Structure. governance and managèment Everyday Language Soluttons {ELS) is a company limited by Guarantee incorporated on the 28th of February 2002, and registered as a charity on 1 Oth April 2002. The liability of the members is limited to an amount nol exceeding £10 per member. The company was establishad under a Memorandum ofAssociation which established the object and F)owers of the charitable company and is govemed under its ArtÉdes ofAssociation. Everyday Language Solutions IELS) is a company limited by guarantee and not having a share captt81 under the Companies Act 2006 govemed by its Memorandum and Articles ofAssociation dated 12th June 1997 and amended in 2008 to reflect Current governan arrangements and Charitable law. Membership to the board of trustees is open lo anyone aged 18 years or over and currently there are five acttve members who also constitute the board of trustees. The Trustees of ELS undertake to adhere to the three key strands of govemanc8 which cover strategic thinktng, perfotmance & risk measurement and are categorised as follows: Corporatelfiduciary governance.. The bedrock of govemance. Covers oversight of finances and assets. It covers regulatory and legal complian. It ensures intemal controls regarding finance are slrong and board policies regarding health & safety, data protection etc. are complied with. Strategic governan= The Board recognise their responsibilty to think and work strategically and to plan for the fijture. For the organisation to be successful depends on the clarity and execution of the strategy, the ability to look outward, conslanuy 5Ganning the environment and the ability to adapt to a rapidly changing environment and lo sometimes abrupt unexpected extemal changes is paramount to this Sucss. Impact govemance" Assess the chariws perfomiance and the impact it is having towards achieving its charitable objectives. Each new Trustee will receive an induction into the role and responsibilities of a tsustee and the operation of the chaiity in accordance with the Memorandum and Articles ofAssociation. Every TTUStee will receive a copy of the Board P[QdureS and Pr(rtocols which cover in detail their role and the proGedures that need to be followed during meetings. Each new Trustee will be required to complete and submit such documentation as required by Companies House and the Charities Commtssion prior to their appointment. Trustees are introdud to all members of staff and meet with key employee5 lo gain a better understanding of the work of ELS. This is done on an informal basis bul also makes up part of thair induction to the chartty. All Trustees are encouraged to employ continuous prof8ssional development that enhances their skills as a Truste8 and attend appropriate training and seminars. The Board of Trustees shall not at any time be less than 2 in number but has no upper limit on the number of memb8rs who may b9come trust995. The Trustees may at times allow the COryOPting of indlvlduals on a short temi basis to provlde addlllonal support and resources to Ihe tharity as they see fit so long as such appointments are made and approved at a general meeting of the trustees. Trustees meet on a regular basis to VIeW the development and administration of its affairs communicated via the Director and the Finance Manager. The Director. appointed by the trustees, will oversee the day to day running of the charity in accordance with the organlsatlong laid down policies and procedures. To facililale operations the Director has delegated authority, within the temis set by the Trustees for operational matters, which include financial, employment and HR perfomianc&.
EVERYDAY LANGUAGE SOLUTIONS TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The trustees. who are also the directors for Ihe purpose of company law, and who served during the year and up lo the date of signature of the financial ststements were- MrlHart MrAI Hellawell MrJ Lupton Mr WW Overin Mr MA Turnbull MrAJ Nettleton Mr K Reeks Cllr S Fletcher (Resigned 31 July 2025) {Appointed 10 January 2025) {Appolnted 9 January 2025) (Resigned 6 August 2024) Key managèmènt Porsonngl Chief operating officers: W Peacock Chief finance officer.. S Jon8S Slatement ol tTUStees' responslbllltles The trustees, who are also the directors of Everyday Language Solutions for the purpose of company law, are responsible for preparing the Trustees. ReFth and the financial statsmenls in accordance with applicable law and United Kingdom A¢untIng Standards {United Klngdom GenerallyAccepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which give a tru8 and fair view of the stste of affairs of the charity and of the incoming resources and application of resourcfrs, induding the income and expenditure, of the chantable company for that year. In preparing these financial stalemenls, the trustees are required to- - select suitable accounting p)Itcies and then apply them consistenlly., - observe the methods and principles in the Charities SORP., make judgements and eslimales that are reasonable and prudenL and prepare the financial ststements on th8 going concern basis unless it Is Inapproprial8 lo presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that dlsdose with reasonable accuracy at any time the financial posbtion of the charity and enablo them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for saleguarding the assets of the tharity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Dlsclosuro of infornialion to audltor Each of the trustees has confirmed that there Is no irrformation of which they are aware which is relevant to the audtL but of which the auditor is unaware. They have further confirmed that they have tsken appropriate steps to identify such relevant information and to establish that the auditor is aware of such infomiation. The truste report was pproved by the Board of Trustees. Mr MATU Trustee bull
EVERYDAY LANGUAGE SOLUTIONS INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF EVERYDAY LANGUAGE SOLUTIONS Opinion We have audited the financial statements of Everyday Language Soluttons (the '¢harity'l for Ihe year ended 31 arch 2025 which comprise the statement of financial activities, the balance sheet. the statement of cash flows and notes to the financial statements. including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, induding Financial Reporting Standard 102 The Financial Reportirpg Standard applicable in the UK and Republic of Ireland (United lfjngdom Generally Accepted Accounting Practice). In our opinion, tha financtal statements.. give a true and fair view of the state of the charitable company's affaifs as at 31 March 2025 and of tts incoming resources and application of resources. including its income and expenditure, for the year then etKled.' have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in acajrdance wtth the requirements of the Cotnpanies Act 2006. Basis for opinion We conducted our audit in accordance wth Intemational Standards on Auditing (UK) {ISAs (UK}} and applicable law. Our responsibilities under those standards are further descrrbed in the Audilorfs responsibilities for the audit of the finan81 stalements section of our report. We are independent of the charity in accordance with the ethical requiretnents that are relevant to our audit of the finanual 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 suffi(ient 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 concern basis of accounting in the preparation of the financial ststements is appropriate. Based on the work we have perfom)ed. we have not identified any material uncertainties relating to events or conditions that. individually or ¢olleclively. may cast signtficant doubt on the charity's abiltly to continue as a going con1M for a period of at least IN1ve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with resped to going concem are described in the r91evant seclions of this repo other information The other information comprises the information included in the annual report other than the financial statements and our auditorfs report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not o)ver the other irrformation and. except to the extent otheiSe explicitly stated in our report, W8 do not express any fomi of assurance conclusion thereon. Our responsibility is to ad the other information and, in doing so, consider whether the other information is materially incon51Stent with the financial statements or our knowledge obtsined in the course of the audit. or othenNise appears to be materially mis5taied. If we identify suth material inconsistencies or apparent material misstatements. we are required to determine whether this gives rise to a material misslatemenl in the financial statetnents thernselves. If, based on the work we have performed, we COllGlude that there ts a material misstatement of this other infomiation, we are required to report that facL We have nothing to report in this regard. Oplnlons on other matters prescrfbgd by the Companles Act 2006 In our opinion, based on the WOTk undertaken in thg cours& of our audit: the information given in th8 trustees, report for th8 financial year for which the financial statements are prepared, which includes the directors. report preparod for the purposes of company law, is consistent with the financial statements. and the directors. report included within the trustees. report has been prepared in accordance with applicable legal requirements.
EVERYDAY LANGUAGE SOLUTIONS INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF EVERYDAY LANGUAGE SOLUTIONS Matters on whlch we are requlred to report by •xception In the light of the knowledge and understsnding of thé charity and its environment obtained in the course of the audit, we have not idgntified material misstatements in the directors, report induded within thg trustees. report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you rf, in our opinion= adequate accounting records have not been kept, or relums adequate for our audit have not been received from branches not visited by us. or the financial statements are nol in agreemant with the accounting records and retums.. or certain disclosures of trustees, remuneration specified by law are not made; or we have not received all the infcfflialion and explanations we requi for our audit; or the Irusteos wore not entitled to prepare the financlal statements in accordanrE with tho small companies regime and take advantage of the small companies. exemptions in preparing the Irustees, report and from the requirement to prepare a strategic reporL Responsibilities of trustees As explained more fully in the statement of twstees, responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such intemal control as the trustees determine is necessary lo enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparlng the financial slatements, the trustees are responsible for assessing the charity's ability lo continue as a going concom, disclosing, as applicable. matters related to golng concem and uslng the going concem basis of accounting unless the trustees either intend lo liquidate the charitable company or to cease operations, or have no realistic allemative but to do so. Auditorfs responsibilltles for the audlt of the flnancial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are fre8 from material misstatement. whether due to fraud or error, and lo issue an auditols report that includes our opinion. Reasonable assurance is a high level of assuranc8 bul is not a guarantee that an audlt conducted in a¢anCe with ISAS (UK) wlll always deted a material misstatement when it exists. Mlsslatements can arlse from fraud or error and are eonsidered material if, individually or in the aggregate, they could reasonabty be expected to influence the economic decislons of users taken on the basis of tt)ese financial statements. Irregularities, including fraud, are instances of nonwcompliance with laws and regulalions. We deslgn procedures in line with our responsibilities, outlined above. to detect material misstalemenls in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, induding fraud, is the extent to which an audit conducted under ISAS (UK) is capable of detecting irregularities, including fraud. Our prOdre8 include= obtaining an understanding of tha legal and regulatory frameworks appli¢able to the charity, such as the Companies Act 2006 and relevant chartty and tax legislation, and obtaining an understanding of how the charity complies with those frameworks; assessing the susceptibility of the charity's financial statements to material misststement. Including how fraud might occur. with audit procedures induding- considering intemal controls; testlng supporting documentation., enquiring of the charivs management; reviewing minutes of Iru$tees' meetings,. and oblaining written confirmations. Because of the Inherent limitations of an audit, there is a risk that we will not detect all irregularitigs, including those leading to a material misslalemenl in the financial statements or nOnompliance with regulatlon. Thls risk increases the more that compliance with a law or regulatlon Is r8moved from the events and transactlons reflect8d in the financial stalemenls, as we will be loss likely to become aware of insl2n¢os of nOnOMplianCe. The risk is also greater regarding irregularities ¢UMng due io fraud rather than error, as fraud inVoeS intentional concealment, forgery, collusion, omlsslon or mlsrepresentation. We are not responslble for preventing fraud or nonrycompllan with laws and regulalKJns and cannot be expected lo detect all fraud and non-oompliance with laws and regulations.
EVERYDAY LANGUAGE SOLUTIONS INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF EVERYDAY LANGUAGE SOLUTIONS A further description of our responsibilities is available on the Financial Reportlng Counal's website at= hty=Il www.frc.org.uklauditorsresponsibilities. This descriplion foms part of our auditorfs reporL Use of our report This report is made solely to the charitsble company's members, as a tM)dy. in accordance with Chapter 3 of Part 16 of the Companies Act 20[. Our audlt work has been undertaken so that we might slate to the charitable CoMpanS members those matters we are required to state to them tn an auditor's report and for no other purpose. To the fullest extent pemiitted by law, we do not accept or assume responsibiltty to anyone other than the charitable company and the charitable CoMpanS members as a body. for our audit worK for Ihis report, or for th& opinions we have fomied. Christopher Neasham (Senior Statutory Auditor) For and on behalf of Davies Tracey Chartered Accountsnts and StatutoryAuditors Swan House Westpoint Road Teesdale Business Pa)* Stockton on Tees TS17 6BP
EVERYDAY LANGUAGE SOLUTIONS STATEMENT OF FINANCIAL AcnvmES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted Unrestrictsd funds funds 2025 2024 Notss Income from: Ch8rltable activities other trading activities Investments 2,135.349 4,792 3,490 1.495,474 3,723 Totsl income 2,143,631 1.499.197 Expenditure on: Chatitable actlvltles 2,110,651 1.4%,880 Total expenditure 2.110,651 1.496,880 Net Income and movemgnt in funds 32,980 2,317 Reconciliation of funds: Fund balances at 1 April 2024 376,148 373,831 Fund balances at 31 March 2025 409,128 376,148 The statement of financial 8ctiviknes includes all gains and losses recognised in the year. All IncA)me and expenditure derive from continuing activities.
EVERYDAY LANGUAGE SOLUTIONS BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets 12 21,879 7.999 Current assets Debtors Cash at bank and in hand 13 721,584 299,999 517,192 231,491 1,021,583 748.683 Creditors: amounts falling due within one year 14 (634.3341 (380.534) Net current assets 387,249 368,149 Total assets less current liabilities 409,128 376,148 The funds of the charity Unrestricted funds 16 409.128 376.148 409.128 376.148 The fina ¢1 statem nts were approved and authorised for issue by the trustees on ........ ....... MrMA Tru5teg bull Company registration number 04384294 (England and Wales) 10-
EVERYDAY LANGUAGE SOLUTIONS STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from oporating activities Cash generated froml(absorbed by) operations 18 91,418 {150,870) Investing activilios Purchase of tangible fixed assets Investment inGome received {26,400) 3,490 (268) 3,723 Net cash (used inygenerated from Investing activities {22,910) 3,455 Net Gash generated from financlng activities Net increasel{de¢rease) in cash and cash equlvalents 68,508 {147,415} Cash and cash equivalents at beginning of year 231,491 378,906 Cash and cash equlvalents al end of year 299,999 231,491 11
EVERYDAY LANGUAGE SOLUTIONS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng policies Charity infomiation Everyday Language Solutlons is a private company limited by guarantee incorporated in England and Wales. The registered office is Carbury House. Concorde Way. Preston Fami. Stockton on Tees, TS18 3TB. The nature of the charivs operations and principal activities are the provision of professional, Confidential, impartial interpretation. translation setvices for the North East region of England serving community groups, indtviduals and local service providers. 1.1 Accounting Gonvention The financial statements have been prepared in accordance with the charitys goveming drnent. the Companies Act 2006. FRS 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 IFRS 102)" The tharity is a Public Benefit Entity as defined by FRS 102. The financial slatemenis are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statemenls are rounded to the nearest £. The financial statements have been prepared under the historical rx)st convention. The prin(apal accounting policies adopted are sel out below. 1.2 Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the cha has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Chatilable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted fvnds are subject to specific COTKlitions by donors or grant0 as to how they may be used. The purposes and uses of the restiicted funds are set out in the notes to the financial ststements. Endowmgnt fund5 are subjecl to specific conditions by donors that the capital musl be maintained by the charity. 1.4 Income InGome is recognised when the charity is legally enliÈled to it after any p&rfomiance conditions have been met, the amounts can be measured reliably. and It Is probable that incomg will be rec9ived. Cash donations are recognised on receipt. Other donations are recognisgd once the charity has been notified of the donation. unless P8rformance conditions require deferral of thg amount. Income tax recoverable in relation to donations received under Gift or deeds of covenant is recognised at the time of the donats'on. Legacie5 are recognlsed on receipl or olherwise If the charlly has been notified of an impendlng distribution, the amount is known. and receipt is expected. Ff the amount is not known, the legacy Is treated as a contingent asset. 12
EVERYDAY LANGUAGE SOLUTIONS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcies {Continued) 1.5 Expendir9 Expenditure is reoognised once there is a legal or constructive obligation lo transfer e¢onomiG benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligallon can be measured rellably. Expenditure is dassified by activity. The costs of each activity are made up of the total of direct costs and shared costs, induding support costs Invofved in undertaklng each activity. Direct costs attributable to a single activity are allocated direcdy lo that activity. Shared costs which contribute to more than one activ¢ty and support costs which are not attributable to a slngle aclivily are apportioned b8tsveen those actlvitles on a basis consistent wtth the use of resources. Central staff costs are allocatad on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequenuy measured at cost or valuation. nel of depreciation and any impaimient losses. Depreciation is r8cognised so as to wrlle off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Fixtures and fittings Computers 15% Reducing balan 33yib Straight line The gain or loss arising on the disposal of an asset is determined as the difference beeen the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activitles. 1.7 Cash and Cash gquivalents Cash and cash equivaFents indude cash in hand. deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.8 Financlal Instruments The charity has elected to apply the provisions of Section 11 'Basic Finan¢ial Instruments, and Section 12 'Other Financlal Instruments Issues. of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity5 balance sheet when the tharity becomes party to the contractual provlsions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in thg financlal statemènts, when there is a legally enforceable right to set off the recognised amounts and there is an intention to setde on a net basis or to realise the asset and settle the Ilability simullaneousty. Basic financial assets Basic financial assets. whlch indude debtors and cash and bank balans, are initially measured at transaction prlce including transaGtion costs and are subsequenuy carried at amortised cost using the effecllve interest method unless the arrangement conslitules a flnancing transaction. wher@ the traraCtIon is measured at the present value of the future receipts discounted at a mark8t rate of interest. Financial assets classified as receivable within one year are not amortlsed. 13-
EVERYDAY LANGUAGE SOLUTIONS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting polici8s (Continued) Baslc flnanclal IlabllRIès Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities dassffied as payable within one year are not amortised. Debt instruments are subsequenty Caled at amortised cost. using the effective interesl rate method. Trade creditors are obligations to pay for gcK)ds or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are (Jassified as current liabilities if payment is due within one year or less. It not they are presented as non-current liabilities. Trade creditors are recognised initially at transaction pri and subsequentty measured at amortised cost using the effective interest method. Derecognition of finanGial lialitIeS Financial liabilities are derecognised when the chaiity's contractual obligations expire or are discharged or cancelled. 1.9 Employee benefits The cost of any unused holiday enlitletnent is recogni5ed in the periiml in which the employee's services are re(Eived. Termination benefits are recognised immedialely as an expense when the charity is demonstrably committed to terminate the employtnenl of an employee or to provide termination benefits. 1.10 Retirement beneffts Payments to defined o)ntribution retirement benefit schemes are charged a5 an expense as they fall due. Critical accounting estimates and judgements In the application of the charity's accounting policies, the tNStees are required to make judgements. estimates and assumpttons at the carying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to b8 rel8vant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting gstimates are re(x)gnised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Income from Gharitablg activities Unrgstricted Unrestricted funds funds 2025 2024 Charitable artivity Interpretation and translatlon services 2.135,349 1,495,474 14-
EVERYDAY LANGUAGE SOLUTIONS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Incomo from other Iradlng actlvltles Unrestrkted Unrestricted nds funds 2025 2024 Fundraising events 4,792 Income from investments Unrestrlcted Unreslrithd funds funds 202S 2024 Interest receivable 3,490 3,723 Expenditure on charitable activilies Language Servl¢es 2025 Language Services 2024 Diroct costs Language Services 1,704.430 1,159,598 Sharg of support and governance costs (saè note 7) Support Govemance 398,721 7,500 334,782 2,500 2,110.651 1,496,880 Analysi8 by fund Unrestricted funds 2,110.651 1.496.880 15-
EVERYDAY LANGUAGE SOLUTIONS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EhlDED 31 MARCH 2025 Support costs allocated to activities 2025 2024 Basis of allocation Tlme Usage Area Area Usage Usage Usage Usage Staff costs Depreciatlon Operating lease charges Service costs Legal and professional Administration cosls Bank charges Sundry Governance costs 315.795 12,520 21.120 13.395 265,806 3.918 19.008 15.924 5.119 20.661 524 3.822 2.500 32.857 468 (2.338) 7.500 406.221 337,282 Analy5ed belween- Language SeNices 406,221 337,282 Net movement in funds 2025 2024 The net movement in funds is stated after charyingll¢rediling)= Fees payable for the audit of the charity's financi?1 statements Depreciation of owned tangible fixed assets Operating lease charges 7.500 12.520 21,120 2.500 3.918 19,008 Trustees None of the Irustees {or any persons connected wilh them) received any remuneration or benefits from the charity duting th8 year. 10 Employe9$ The average monthly number of employees during the year was: 2025 Number 2024 Numbèr Charitable activities {induding management and finance) The average monthly number offull time equlvalent employees was 812024.. 51. 16-
EVERYDAY LANGUAGE SOLUTIONS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Employees {Conllnu•d) Employrnent Costs 2025 2024 Wages and salaries Social security costs Other pension Costs 286.123 20.165 9,689 241,433 14,476 315,977 264.873 There were no employees whose annual remuneration was more than £60,000. Remuneratlon of kgy management personnél The remuneralon of key management personnel was as follows: 2025 2024 Aggregate compensalion 88,648 71,364 The charity considers ils key management personnel comprise the Chief Operating Officer and Chlef Finance Officer. 11 Taxatlon The tharity is exempl from taxation on its aclivili8s because all its income 15 applied for charitsble purposes. 12 Tanglble flxed assets Flxtures and Computsr8 fittlny8 Total Cost At 1 April 2024 Additions 15.037 89,477 26,400 104,514 26,400 At 31 March 2025 15,037 115,877 130,914 Depreciatlon and impairrnent At 1 April 2024 Depreciation charged In the year 10,268 715 86,247 11.805 96,515 12,520 At 31 March 2025 10.983 98,052 109,035 Canying amount At 31 March 2025 4,054 17.825 21,879 At 31 March 2024 4,769 3.230 7,999 17-
EVERYDAY LANGUAGE SOLUTIONS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Debtors 2025 2024 Amounts falllng due within one year: Trade debtors Other debtors 685,252 36.332 475,395 41,797 721.584 517,192 14 Creditors: amounts falling due within one year 2025 2024 Other taxation and social Setty Trade creditors A¢¢tuals and defetred income 198.848 370.712 64.774 141,326 209.489 29.T19 634,334 380.534 15 Retirement benefit schemes 2025 2024 Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes 9,689 8,964 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independenuy administered fund. 16 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grallt0 as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specffiG purposes. At 1 Aprll 2024 Incomlng rosourcgs Rgsources At 31 March 8XPgndgd 2025 General funds 376,148 2.143,631 (2,110.6511 409.128 Prgvious year: At 1 Aprll 2023 Incomlng resources Resources At 31 March expended 2024 General funds 373,831 1,499,197 {1,496,8801 376,148 18-
EVERYDAY LANGUAGE SOLUTIONS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Related party transactions There were no disclosable related party transaclsons during the year12024- none). 18 Cash g&neratsd fromllabsorbed by) operatlons 2025 2024 SuTplus for the year 32,980 2,317 Adjustments for: Investment income recognised in statement of financial activities Depreciation and impairment of tangible fixed assets (3.490) 12,520 13,723) 3,918 Movements In working capitsl: (Increase) in debtors Increaselldecrease) in creditors (204,392) 253,800 (148,044) 15,338) Cash generated fromllab$orbed by) operalions 91,418 {150,870) 19 Anatysls of changes in nel funds The charity had no material debt during the year. 19-
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