Report of the Trustees & Unaudited Financial Statements For the year ended 15th April 2022
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🌐 eliproject.co.uk
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ELI Project Wales
KidStop A Toddler Group for Preschoolers with Additional Needs
Charity Number: 1181538
Contents of the Financial Statements for the Year Ended 15 April 2022
| Page | |
|---|---|
| Report of the Trustees | 3 to 10 |
| Independent Examiner's Report | 11 |
| Statement of Financial Activities | 12 |
| Balance Sheet | 13 |
| Notes to the Financial Statements | 14 to 17 |
| Detailed Statement of Financial Activities | 18 |
Charity Number: 1181538
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Report of the Trustees for the Year Ended 15 April 2022
The trustees present their report with the financial statements of the charity for the year ended 15 April 2022. The trustees have adopted the provisions of 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) (effective 1 January 2019).
Objectives and Activities
ELI Project is a charity that supports families of children who have additional needs in the UK and Africa, and who are socially excluded from society, or parts of society, as a result of these needs.
ELI Project organises social events to encourage participation in the community and help reduce the social isolation faced by such families. Public benefit activities include 'Family Nights', in the Swansea and Neath area. These are events to which all family members are invited to connect and share food and fun activities in a calm and inclusive atmosphere.
The charity also works with LifePoint Church, Swansea to run a weekly parent/carer toddler group called KidStop for preschool children who have received a diagnosis or have an emerging diagnosis of an additional need. The public benefit of KidStop is in enabling parents and carers to connect and find acceptance and encouragement during the often painful and stressful experience of receiving their child's diagnosis. The atmosphere is managed to avoid overwhelming the children and specialist toys hired from a local toy lending library so they can play, communicate and socialise to the best of their ability, as their peers do in mainstream toddler groups.
In addition to organising social events, the charity also runs a 'buddy system' in partnership with LifePoint Church, Swansea. This is a system of 1-1 support for children who have additional needs, providing them and their parents an opportunity to engage in Sunday church meetings, including time for parents to connect and build relationships with other adults over coffee at the end.
The charity also works closely with ELI Project Kenya to relieve the needs of children with additional needs and their families. In Kenya, the charity provides education and medical equipment. In response to discovering financial needs while supporting these families, the charity also provides micro-business opportunities to increase their livelihoods. To be considered for support, the director of ELI Project Kenya has a clear set of criteria to pre-approve a beneficiary.
Charity Number: 1181538
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The Charity Commission's general guidance on public benefit has been referred to when reviewing aims and objectives and in planning future activities to ensure they conform with that guidance.
Achievements and Performance
KidStop
Covid restrictions operating during the early part of this reporting period continued to impact ELI Project's ability to run their typical face-to-face events. However, to continue its activities to meet the public good, supporting families of children and young people with additional needs, ELI Project set up 'Prams in the Park' as an alternative to KidStop. This was a weekly opportunity for parents and their preschool children with additional needs to meet for a stroll around some local botanical gardens and have a chat and a coffee. This was a crucial time for some young mothers who were dealing with serious, potentially life-limiting diagnoses for their young babies, born in Lockdown. It gave them the opportunity to meet other parents in a safe, inclusive and relaxing environment that was outside the home. It also gave the children much-needed social and sensory stimulation after many months at home or in a hospital.
By late May 2021, changes in Covid restrictions eased enough to allow small face-to-face gatherings indoors. KidStop soon started back, and by the end of the reporting period, in partnership with LifePoint Church, ELI Project had run thirty-four 'in person' KidStop sessions.
In response to parents' difficulties understanding some of their children's needs, a qualified Occupational Therapist was invited to one KidStop session to provide information and practical training.
We were also able to facilitate the 2nd birthday party of a little girl with Downs Syndrome at one of our sessions. This was a precious moment for her with her friends considering the significant challenges she and her family had faced the previous two years.
Image 1: Advert for a parent training session at KidStop
Charity Number: 1181538
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Through KidStop alone ELI Project, in partnership with LifePoint Church, provided over 50 hours of face-to-face time for children with additional needs and their parents/carers to meet, chat and play as the country eased out of Covid. Nearly 300 hours of volunteer time were given by a small group of caring and professional volunteers to facilitate these sessions and, through their care and attention, improve the lives of this community.
Image 2: KidStop, December 2021. Shared with kind permission.
Family Night
Throughout this reporting period, all events were underpinned by thorough, ongoing, Covid risk assessments, based on Welsh Government guidance and others at the time.
Despite the easing of Covid restrictions during the first part of this reporting period, the charity's ongoing risk assessments determined that larger gatherings indoors with older children and young adults with additional needs, like Family Night, were still untenable. Therefore, to continue our support of these families as part of our activities to meet the public good, ELI Project funded a trip to a local outdoor cinema for nearly 40 parents, carers, children and young people with additional needs and volunteers. A bring-your-own picnic was arranged beforehand in a nearby park and the group continued to the outdoor venue for a great time in the sunshine, singing to some of their favourite tunes from the movie The Greatest Showman.
Image 3: Advert for The Greatest Showman, an event attended on 10th July 2021
With significant changes to Covid restrictions, by February 2022, the Charity had re-established Family Nights in Neath and Swansea, culminating in a wonderful Easter Egg Hunt. One thousand eggs were hand filled with treats for every age including a few £1 coins, chocolate and novelty toys. Egg swapping after the hunt was encouraged and wonderful fun! Overleaf are some comments and images from those events.
Charity Number: 1181538
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Image 4: Family feedback from ELI Project 2022 Family Nights. Images shared with kind permission
Buddies
With churches normalising face-to-face meetings in early 2022, the 'buddy system', run in partnership with LifePoint Church, Swansea, was re-establish in February 2022. This has enabled us to support five families of children with additional needs to access mainstream church meetings when previously their children's needs might have prevented them from attending and/or engaging. It has also made the church more aware of additional needs than it might otherwise have been and built its confidence in welcoming and accommodating the additional needs of children and adults, all to the public benefit.
Charity Number: 1181538
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Hunting for a home
After many years of operating out of the home of its founders Todd and Stephanie Presley, and in view of the significant need for re-connection after limited social contact due to Covid, ELI Project decided to put into action its long-held desire to own a building in or around the Neath/Swansea area. The purpose of the building is to be able to consolidate and increase the services the charity offers, increase the number of families it supports directly and provide a base to support other churches along the M4 corridor and beyond, to take up the vision of the charity.
With this goal in mind, Todd and Stephanie ran a highly successful fundraising campaign with a view to purchasing a property to develop in Neath. The sale was progressing well and funds were secured when unfortunately the seller had to withdraw due to a change in their circumstances, and the sale fell through in January 2022.
Despite this significant disappointment, ELI Project learnt a lot through the process and is grateful for the support of many people, especially Mark Freeman of LifePoint Church, who provided significant time and advice.
The charity continues to search for a suitable building in or around the Swansea/Neath area, and continues to believe that the future is bright!
Care for Kenya
ELI Project has been delighted to be able to increase their support of the work of ELI Project Kenya during 2021/22. The work of Marion Wathingira, ELI Project Kenya's Director, has included financially supporting a small number of HIV orphans in school, supporting the ongoing development of pre-established micro-businesses (pig husbandry and potato chip production), and providing grants for essential home improvements. Her work is outstanding and we look forward to working more closely with her in the coming years.
Financial Review
The charity relies upon voluntary donations from the generosity of both families that access our activities and friends. It has sufficient funds to meet all its financial requirements and to fund all current projects. The charity monitors income and expenditure every month and considers this during trustee meetings.
Of the total income of £322,537, £2,179 was spent on direct charitable expenditure and £1,690 on fees associated with the abortive building purchase (see below). Administration costs were £706. Unrestricted funds totalled £340, with restricted funds totalling £317,802.
Restricted Funds
The restricted funds received were in the form of donations from Todd and Stephanie Presley's American and UK-based supporters for the purchase of the aforementioned building in Neath, with £319,492 being received by April 15th 2022. American support of
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£119,492 was gratefully received from International Pentecostal Holiness Church (IPHC) World Missions, a charitable organisation and global movement of Christians with a heart "to plant congregations and share the gospel of Jesus Christ with every person in the world". Support of £200,000 was also gratefully received from The Centre For International Christian Ministries, a UK charity devoted to starting Bible Schools, training church leaders and providing training materials.
During the conveyancing process of the property in Neath, £1,690 of these restricted funds was spent on a drainage survey, building regulation designs, change of use application and solicitors fees. The balance of these restricted funds is held with Barclays Bank and separated from the charity's day-to-day accounts for clarity and effective financial management. As stated, ELI Project continues to search for a property to meet its needs, and with all financial pledges received and restricted for this purpose, we are in a much stronger financial position to fulfil this goal going forwards.
Designated Funds
£880 was donated through a birthday fundraiser specifically to finance a chicken micro business for a Kenyan mother with a family that includes a son with significant additional needs.
The charity was also able to support ELI Project Kenya through additional finance from unrestricted funds of £905 to finance other micro-business opportunities for families of children with additional needs in the Kiambu County region.
Unrestricted Funds
Due to the limited opportunity to gather indoors, £575 of unrestricted funds was spent on taking nearly forty individuals to an outdoor film and food festival in a local park. The Charity also spent £208 on public liability insurance and their website domain name.
Other than £500 due to our accountants ELI Project does not have any outstanding potential liabilities or any outstanding debts.
Although not valued in the accounts, the charity has been gifted a range of assets for use at our regular social events including music equipment, craft supplies and games. It is anticipated that these will continue to need maintaining and updating in the coming months and years.
Structure, Governance and Management
The charity is controlled by its governing document, the Constitution of a Charitable Incorporated Organisation, whose only voting members are its charity trustees and constitutes a charitable incorporated organisation.
Recruitment and appointment of new trustees are by the resolution of a quorum of existing trustees. There is no external body that has the entitlement to appoint a trustee. All new trustees are given an induction and provided with both the ELI Project governing
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document and the Charity Commission Guidance on Public Benefit as well as the Trustee Welcome Pack downloadable from the Charity Commission website. Trustees are appointed for the particular skills that are needed for the organisation and training needs are regularly assessed by the trustees with support given when appropriate.
In the UK, the charity operates predominantly but not exclusively in South Wales, holding social events in Swansea and Neath. The charity also works in close association with ELI Project Kenya to deliver programmes in that country.
Risk Management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Reference and Administrative Details
| Charity name | ELI Project |
|---|---|
| Other names the charity uses | N.A. |
| Registered charity number | 1181538 |
| Charity’s principal address | 27A School Road, Crynant, Neath, SA10 8NS |
Names of the charity trustees who manage the charity:
| Trustee name | Office (if any) | Dates acted if not for whole year |
|---|---|---|
| Rhiannon Carpenter | N.A. | N.A. |
| Harold Presley | N.A. | N.A. |
| Jonathan Kirk | N.A. | N.A. |
| Todd Presley | Founder and CEO | Appointed 21.09.2021 |
| Trevor Clowers | N.A. | Appointed 04.04.2022 |
Corporate trustees – names of the directors at the date the report was approved:
Director names
Todd Presley, Founder and CEO
Stephanie Presley, Founder and COO
Marion Wathingira, Kenya Director
Charity Number: 1181538
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Independent Examiner
Ralph Bettany Associates Ltd 1 Clare Street Manselton Swansea SA5 9PG
Approved by order of the board of trustees on and signed on its behalf by
A T Presley - Trustee
Charity Number: 1181538
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Independent Examiner's Report to the Trustees of ELI Project
I report to the charity trustees on my examination of the accounts of ELI Project (the Trust) for the year ended 15 April 2022.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCA which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
R C Bettany
FCA Ralph Bettany Associates Ltd 1 Clare Street Manselton Swansea SA5 9PG
5 February 2023
Charity Number: 1181538
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Statement of Financial Activities for the Year Ended 15 April 2022
The notes form part of these financial statements.
Charity Number: 1181538
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Balance Sheet 15 April 2022
The financial statements were approved by the Board of Trustees and authorised for issue on 5 February 2023 and were signed on its behalf by
A T Presley - Trustee and R Carpenter - Trustee
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Notes to the Financial Statements for the Year Ended 15 April 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Charity Number: 1181538
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Notes to the Financial Statements for the Year Ended 15 April 2022 continued…
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 15 April 2022 nor for the year ended 15 April 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 15 April 2022 nor for the year ended 15 April 2021.
3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
- CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
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Notes to the Financial Statements for the Year Ended 15 April 2022 continued…
5. MOVEMENT IN FUNDS
Charity Number: 1181538
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Notes to the Financial Statements for the Year Ended 15 April 2022 continued…
5. MOVEMENT IN FUNDS - continued
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Detailed Statement of Financial Activities for the Year Ended 15 April 2022
This page does not form part of the statutory financial statements.
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