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 Pr￿tICe 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 t￿se 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 I￿al 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 encour￿ement 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 CoMmen￿d 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 sewi￿5 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 Servi￿S- Awarded first place again on this framework in May 2021
delivering ServI￿S 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.
SU￿SSfullY 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 Interp￿tatiOn services across the
Tees Valley. Key clients include local Councils, mental health providers and Hospital Trusts.
The rese￿e$ 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 Cor￿lIdate 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 Suc￿ss.
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[Q￿dureS 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 introdu￿d 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 finan￿81 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
con1￿M for a period of at least IN￿1ve 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
othe￿iSe 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 prO￿d￿re8
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 nOn￿ompliance 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 nOn￿OMplianCe. The risk is also
greater regarding irregularities ￿¢UMng due io fraud rather than error, as fraud inVo￿eS 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 CoMpan￿S
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 CoMpan￿S 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 d￿￿rnent. 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 Expendi￿r9
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 be￿een 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 balan￿s, 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 trar￿aCtIon 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 Ca￿led 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 lia￿litIeS
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 a￿￿t 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 Se￿￿tty
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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