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2024-09-30-accounts

Trustees Annual Report Year ended 30th September 2024

Elayos is the legal Trustees Financial Advisors name of a Charitable Trustees who served during this period and Frank Harper up to the date of this report were as follows: 29 Meriden Rd Incorporated Hampton in Arden B92 0BS John Andrew Hart - Chair Organisation (CIO) granted charitable (September 2019 - current) Matthew Skelton-Smith status on 23/09/2019 91 Chingford Road Maggie Coleman Birmingham (December 2020 - current) B44 0BQ Abigail Vedder Charity Number (December 2020 - current) Bank 1185455 Barclays Bank Plc Katharine Gauton 38 Hagley Rd (July 2023 - April 2024) Birmingham B16 8PE Charity’s Principle Address Lorraine Stevens Elayos C/O Southfields Farm (July 2023 - current) Packington Lane Coleshill Grace Wheeler Warwickshire B46 3EJ (September 2023 - current) Year ended 30th September 2024

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Elayos Trustees’ Annual Report

Chair’s Report

As I look back over the last year, it’s inspiring to see the results of the dedication, passion and hard work our Co-Founders, Amelia and Hope, have put into the charity since it began in 2019. What they have created has positively impacted the lives of hundreds of vulnerable mothers and babies in Birmingham. With support from funders, trustees, volunteers and a small staff team, they have built a respected charity with a reputation for delivering compassionate and individualised support for families in need during the perinatal period.

This year we have increased our income to £122,000 and doubled our expenditure to £90,000. We increased our unrestricted reserves to £19,000, ( 2-3 months of expenditure), leaving the charity in a significantly better position than it was in at the end of the previous year.

The challenges that Birmingham has related to health inequalities, infant mortality and deprivation are being addressed by Elayos and our partner organisations. In this period, we’ve continued to work collaboratively with our partners including the NHS and other charities to help improve birth outcomes for our clients, and to empower our families to give their babies the best possible start in life.

I would like to thank everyone who has helped Elayos this year and look forward to seeing how the charity enhances its offering to clients in the year ahead.

John Andrew Hart, Chair of Trustees

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Elayos Trustees’ Annual Report

Co-Founders report

As we close 2023-2024, we can see what a pivotal year it was for our charity. Whilst we remain a small and agile organisation, we had to expand our team to enable us to focus on the operations of the charity. We both continued delivering doula support in this period but grew the team with the addition of Doulas, Kalcey and Claire. Along with our Doula, Suzie, and Baby Bank Coordinator, Amy, we now have a bigger team, reducing staff pressure and enabling us to more easily provide staff cover for births.

We were also able to employ Caroline, our first part-time Fundraiser who has focused on building a portfolio of funding partners whose missions align with our work. Raising the funds we need with only one parttime Fundraiser is no easy feat but it has provided us with more sustainability and therefore confidence that we will be here, delivering change, for years to come.

We would like to thank our volunteers for their contribution which has been invaluable. Our volunteer roles include Postnatal Doulas, HR Advisors and Graphic Designers, and of course our dedicated board of Trustees who provide insight and guidance, strengthening our charity for the benefit of our clients and staff

Hope Plumb and Ameila Sommers, Co-Founders

Elayos Trustees’ Annual Report

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Objectives

Our team of qualified doulas and trained volunteers provides personalised, continuous care to individuals referred to us by NHS professionals, support workers, charities, and other organisations supporting displaced families.

We focus on addressing the needs of women, particularly those who are vulnerable and/ or isolated. This includes one-to-one support, advocacy, distribution of essential items for mothers and babies, unbiased information sharing, referrals to partner organisations, and other activities as determined by our trustees. Our holistic approach ensures that every service user receives compassionate, tailored assistance to help them navigate their unique challenges.

Elayos Trustees’ Annual Report

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How we’re meeting our objectives

Continuity of Care • Assigning each client a 2 dedicated key worker to 1 support them throughout their journey with Elayos, ensuring consistent and personalised care.

Prenatal Support

• Attending medical appointments with clients, where possible, to ensure they are heard, understand their treatment plans, and feel supported.

Birth Support

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Elayos Trustees’ Annual Report

Elayos’ Key Activities during the reporting period

Postnatal Support

Postnatal Support • Supporting clients in establishing breastfeeding and/or bottle feeding based on their choice, 4 ensuring they feel confident and informed. • Conducting post-birth debrief sessions to help clients process their experiences emotionally 5

Baby Bank Services

Elayos Trustees’ Annual Report

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Elayos’ Key Activities during the reporting period

Community Integration and Signposting • Helping clients connect with 8 6 Advocacy and local organisations, support groups, and community Emotional Support resources to build networks • Providing one-to-one and reduce isolation. 7 advocacy for clients to

• Providing one-to-one advocacy for clients to navigate healthcare and social systems, ensuring their voices are heard.

Training and Development

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Elayos Trustees’ Annual Report

Elayos’ Key Activities during the reporting period

Operational Management • Managing day-to-day 9 operations, including Research and referrals, scheduling, Collaboration and the coordination • of care plans. Participating 10 in research

• Participating in research projects, such as the *NIHR grant application study on language in reproductive health communications, to advance the field and advocate for vulnerable families.

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Ensuring the sustainability
of services through
strategic planning and
resource management.
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Elayos Trustees’ Annual Report

Elayos Baby Bank

The Elayos Baby Bank exists to support vulnerable families who have been referred to us for doula support, particularly those experiencing financial hardship, by providing essential items for mothers and babies. This service ensures that no family supported by Elayos goes without the basic necessities needed to care for their newborns, alleviating stress during a critical time in their lives.

Key Activities

Collection and Storage

The Baby Bank is managed through a dedicated storage unit where donations of new and pre-loved baby items are collected, sorted, and stored.

Range of Items Provided

Clients receive essentials including:

Distribution

Each client’s needs are assessed by their Elayos key worker, ensuring tailored support. Items are provided directly to families during home visits or community meetings, ensuring accessibility and discretion.

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Elayos Trustees’ Annual Report

Elayos Baby Bank

Membership in the Baby Bank Alliance

Elayos is a proud member of the Baby Bank Alliance, a national network that connects baby banks across the UK to collaboratively support families in need. Through this membership, we participate in monthly meetings that provide opportunities to exchange knowledge, share best practices, and discuss solutions to common challenges. The weekly newsletters keep us informed about policy updates, funding opportunities, and resources that strengthen our services. Being part of the Alliance enhances our capacity as a charity by fostering partnerships with like-minded organisations, equipping us with valuable insights, and aligning our work with broader national initiatives to combat child poverty.

Impact

During the reporting period, the Baby Bank supported 52 families. These contributions have significantly alleviated financial pressure for families, allowing them to focus on themselves and their babies. Feedback from beneficiaries underscores the importance of this service, with one mother sharing “I was staying in supported accommodation and couldn’t afford anything. Elayos didn’t just help with labour, they helped to provide the things for the baby that I couldn’t afford too.” The impact of the Baby Bank extends beyond material support, fostering a sense of dignity and security for vulnerable families.

Elayos Trustees’ Annual Report

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Elayos Baby Bank

Community Engagement

The success of the Baby Bank is rooted in the generosity of community groups, and individual donors. These partnerships enable us to meet growing demand while ensuring that families receive high-quality, essential items. Volunteers play a vital role in maintaining the Baby Bank by sorting donations, preparing care packages, and assisting with deliveries. This collective effort strengthens community ties and demonstrates the power of collaboration in addressing local needs.

Challenges and Future Goals

Despite its successes, the Baby Bank faces challenges, including the limited storage capacity of our current storage container, which restricts our ability to store larger or bulkier items such as prams and other baby

equipment. This space constraint makes it difficult to meet the growing demand for support, particularly during peak periods. We have been awarded funding The 29th May 1961 Charitable Trust to expand the baby bank storage space and look forward to completing the move next year. This will allow us to expand the range of items we provide, especially for premature babies and families with multiple children by securing larger, more permanent storage facilities to accommodate these needs. Additionally, we plan to develop a formalised inventory system to improve efficiency, build stronger partnerships with businesses to ensure consistent donations, and raise awareness of the Baby Bank through targeted community campaigns. Addressing these challenges will enable us to continue growing the Baby Bank’s impact and supporting more families in need.

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Elayos Trustees’ Annual Report

Networking and Collaboration

Elayos actively participates in key networking and collaborative forums to enhance our services and strengthen partnerships. We are proud members of the Maternity Consortium, Pregnancy and Baby Charity Network (PBCN), Yardley Early Help, and Birmingham and Solihull Maternity and Neonatal Voices Partnership (Bsol MNVP). These networks provide valuable opportunities for collaboration with similar organisations, sharing best practices, and staying informed about developments in maternal and neonatal care.

These meetings, held weekly or monthly, have been consistently attended by Elayos representatives. By contributing to discussions, learning from others, and forging connections, we ensure that our work aligns with broader efforts to support vulnerable women and families. This engagement strengthens our ability to advocate for service users and adapt our approach to meet their evolving needs.

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Elayos Trustees’ Annual Report

Training & Development

To ensure that we are well-equipped to support the families we work with, our team has undertaken a range of training programmes this year. These have focused on enhancing skills, expanding knowledge, and maintaining best practices in line with our mission. Some of the courses we attended include:

Safeguarding Children & Young People Safeguarding Adults at Harm of Risk Bsol ICS Healthcare and Race Summit 2023

Tools and Methods for measuring outcomes

An exploration of the baby bank concept in the UK, MBRRACE-UK ‘Saving Lives Improving Mothers’ Care’ Report 2023 Maternity and Neonatal Engagement Child Exploitation Working with Resistant Families

Identifying, Supporting and Protecting Girls and Women from FGM

Why Black Mental Maternal Health Matters.

Elayos Trustees’ Annual Report

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Contribution to Research

In the final term of 2023, Elayos was approached by the Research Centre for Healthcare & Communities, part of the Institute for Health and Wellbeing at Coventry University, in collaboration with University Hospitals of Coventry & Warwickshire. The invitation was to contribute to research for a National Institute for Health and Care Research (NIHR) grant application. The study, titled “The Impact and Implications of Desexing Language in Reproductive Health Communications in the UK,” explored the evolving language used in reproductive health and its effects on communication and inclusivity. Our participation highlights Elayos’ role as a key voice in shaping the discourse around reproductive health and supporting inclusive practices.

Elayos Trustees’ Annual Report

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Fundraising

We’re incredibly grateful to everyone who has supported us this year! This kindness and generosity have brought some sustainability to the charity, helping us deliver our core objectives and increase our offering to clients.

Special thanks and highlights this year include:

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Elayos Trustees’ Annual Report

Fundraising

Grants from charitable trust and foundations continued to provide the majority of funding and without this support, we simply couldn’t continue our work. Huge thanks to every trust and foundation that has donated to Elayos. Our funders include:

Elayos Trustees’ Annual Report

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Impact Data

Elayos is dedicated to tackling health inequalities by supporting the communities most at risk. The majority of our clients this year were from Asian Pakistani backgrounds—a demographic with the highest maternal and neonatal mortality rates in Birmingham. By providing culturally sensitive, tailored support, we are working to improve outcomes for these families and help reduce these disparities.

Our impact data highlights the significant need for support in East Birmingham, where maternal and infant health outcomes rank among the worst in the UK. High levels of maternal deprivation, perinatal mental health challenges, and infant mortality—particularly among marginalised communities—make our work essential. Through targeted interventions, we are directly addressing these inequalities, ensuring vulnerable mothers and babies receive the care and support they need.

During the reporting period, we received 67 referrals, most of which came from within the NHS, with midwives referring the highest number.

Additionally, two individuals self-referred for support.

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Elayos Trustees’ Annual Report

Impact Data Client Bookings 45,°°,° 13 Good Hope Hospital Birmingham Women's Hospital City Hospital Hospital Elayos Trustees, Annual Report 19

Impact Data

Any other mixed or multiple 10.7% ethnic backgrounds Mixed - White and

Black African 3.6% Mixed - White and Black Caribbean 10.8% Black / Black

British Caribbean 3.6% Any other ethnic group 7.1%

White English, Northern Irish, Welsh, or Scottish 14.3%

Asian/ Asian Pakistani

21.4% Asian Pakistani 14.3% Any other Asian background Black / Black British African 14.3%

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Elayos Trustees’ Annual Report

71% strongly agreed that their doula helped them to feel physically prepared for their upcoming births

of those 59% asked agreed that having their Doula at the birth improved their mental health during labour

of those 24% who chose to breastfeed exclusively were supported by an Elayos doula

76% of our clients had a positive birth experience, with the same number strongly agreeing that having a doula contributed to this positive experience

said that 82% their doula supported them emotionally during the birth

59% strongly agreed that meeting their doula before the birth helped to support their mental health

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Elayos Trustees’ Annual Report

Reported Outcomes: Client Perspectives on Elayos’ Support

94% of the respondents either strongly agreed or agreed that receiving continued support from their doula after birth had a positive impact on their mental health

65% either strongly agreed or agreed that working with their doula contributed to improving their family’s health

71% either agreed or strongly agreed that the support provided helped them connect to their local community

88% of clients either strongly agreed or agreed that their doula provided practical support postnatally

88% either strongly agreed or agreed that receiving items from the Baby Bank alleviated their financial concerns and helped meet their babies’ needs

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Elayos Trustees’ Annual Report

Voices of Impact: Stories from Our Community

To illustrate the impact of our work, we have included testimonies from one of our doulas who started with us as a volunteer, a student midwife who completed her work experience with Elayos, and a thank-you message from a service user. These accounts highlight the challenges our clients face, the resilience they show, and the dedication of our team in providing vital support.

Claire Hayes - “Reflecting on my journey with Elayos”

I first heard about Elayos when Hope and Amelia shared their vision at Gas Street Church, and I immediately felt drawn to get involved. After volunteering in a postnatal role, I trained as a Doula and joined as a member of staff in May 2023.

Supporting women through birth and in the postnatal period is incredibly rewarding. Building relationships with clients during pregnancy and supporting them through contractions and birth allows me to advocate for them and ensure they feel informed. Postnatally, it’s amazing to see women grow in confidence and feel more empowered in their motherhood, especially when many face financial hardship, housing issues, or isolation. I’ve had women tell me I feel like family when theirs can’t be there.

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Elayos Trustees’ Annual Report

Voices of Impact: Stories from Our Community

Our weekly doula team meetings are invaluable for support and advice, and working as part of a team is essential, especially after attending births, which can be emotionally challenging. Elayos plays an important role in bridging gaps in care due to NHS constraints. By regularly visiting women, we can pick up on safeguarding issues, identify other needs, and signpost them to additional resources. As a food bank referrer, I’ve also delivered food parcels to women in need.

There are challenges, especially around housing, language barriers, and finances. Many of the women we work with live in dire conditions, some struggling with housing issues such as cockroaches, bed bugs, and very limited finances or support. While these situations are heartbreaking, we do our best to support them with practical help, signposting to resources, and offering a safe, trusted presence. Our compassionate

approach also helps guide women who may not understand the healthcare system or have limited knowledge of birth.

It’s rewarding to see the growth in the women we work with and to be a trusted support during their pregnancies. With the support we’ve received, I’m hopeful we can reach more families and continue to make a tangible difference in their lives.

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Elayos Trustees’ Annual Report

Voices of Impact: Stories from Our Community

My name is Kerry and I am a final year student midwife. I am deeply passionate about enhancing the care women receive throughout pregnancy and into the postnatal period. This passion is especially focused on improving outcomes for vulnerable women. Throughout my training and whilst working in a maternity unit where many women come from disadvantaged and impoverished backgrounds, this has only strengthened my desire to positively impact their experiences.

I have observed women arriving in labour, isolated and without a birthing partner for support, lacking the financial resources to care for themselves and their babies, often feeling frightened, and uncertain about what lies ahead. Pregnancy is arguably one of the most vulnerable experiences of a woman’s life and I firmly believe that no expecting, or new mother should feel alone, frightened or be unable to provide the most basic essentials for both themselves and their baby.

As a student midwife, there are often caseloading demands and time constraints that limit the support we can offer, which can lead to frustration for both midwives and women. However, working with Elayos in a nonclinical capacity gave me the opportunity to spend more quality time with the women using their services. I spent three weeks shadowing all of the Elayos doulas. I was able to help with practical tasks like helping pregnant women and new mums clean their homes, making them a cup of tea, just being there to listen to their concerns and even holding their babies while they took a well-deserved break to have a shower!

I was also able to attend a hospital appointment with a young woman who had very little support and in which her baby had a confirmed congenital heart defect. These simple yet meaningful actions helped me recognise the importance of holistic care, which goes beyond medical interventions and includes nurturing the emotional and psychological wellbeing of the woman and her family.

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Elayos Trustees’ Annual Report

Voices of Impact: Stories from Our Community

I was able to observe firsthand how essential these services are, especially for women who face significant challenges due to poverty, social isolation, and other vulnerabilities.

One experience that particularly stands out to me during this time was spending a morning sorting and preparing parcels at the baby bank. It truly highlighted how little some women have, and it made me reflect on what they would do to access basic essentials without the support of local charities.

The team at Elayos all have a very clear passion for improving support and experiences for disadvantaged and vulnerable women. They consistently go above and beyond to ensure that the women and babies they support have the best possible experience throughout the antenatal, intrapartum, and often well into the postnatal period.

Spending time working alongside Elayos was eye-opening and provided a very real insight into just how limited support is for vulnerable women in Birmingham without services like theirs. It was also inspiring to see midwives, healthcare professionals and doulas working together harmoniously, each respecting the other’s professional skills and responsibilities to provide the highest quality of care and support to birthing women. Building strong, professional relationships between midwives and doulas can only lead to better outcomes for the women and babies we care for, whether in clinical or non-clinical settings.

My time working with Elayos truly reinforced my passion for providing compassionate, woman-centered care and I am incredibly grateful for the opportunity to learn from such a dedicated and inspiring team and I will carry these lessons with me throughout my career as a midwife.

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Elayos Trustees’ Annual Report

An email used with permission from an Elayos Service User

“I just wanna say thank you to the Elayos doula organisation. Because without this free doula I would definitely have had time during my labour.

When my support worker told me that she found a free doula I was so happy because every time I searched on google the cost to hire a doula was really expensive and I was staying in supported accommodation and I couldn’t afford anything. Elayos will not just help you with your labour, they help you too with things you need especially if you are a first time mum or can’t afford to buy stuff for your baby.

Kalcey (Elayos Doula) is one of the nicest and understanding people I’ve met and I felt that I’m safe when she is around. Having Kalcey around everything seems easy and calm, everything is still fresh in my mind about what happened during labour and Kalcey is my voice there, and she followed what I wanted. She was with me when I had stitches and she even helped me to take a shower.

And I thought that’s it! But no, my first few weeks she always visited me and even came with me to our follow up check up. She always replies to all my messages because as a first time mum (I feel) I don’t know anything.

My Baby is 4 months now and healthy, and because of this team I have a wonderful birth that I will never forget and I will always tell to everyone about it, thank you again

Lot of love, Alicia”

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Elayos Trustees’ Annual Report

Independent Examiner's Report ELAYOS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ELAYOS We report to the trustees on our examination of the financial statements of Elayos (the Charity) for the year ended 30 September 2024. We have completed our examination. We confirm that no matters have come to our attention in connection with the examination giving us cause to believe that in any material respect: accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act: or 2. the financial statements do not accord with these records; or 3. the financial statements do not comply with the accounting requirements of section 396 of the Act 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; or 4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Ireland (FRS 102). Responsibilities and basis of report As the trustees of the Charity (and its directors for the purposes of Company Law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act). Having satisfied ourselves that the financial statements of the Charity are not required to be audited under Part 16 of the act 2006 Act and are eligible for independent examination, we report in respect of our examination of the Charity's financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out our examination we have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. We 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 financial statements to be reached. Independent examiner's statement Since the Charity's gross income exceeded £25,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. We confirm that we are qualified to undertake the examination because we are a member of the Association ofAccounting Technicians (AAT), which is one of the listed bodies. Erdingsworth Business & Tax Advisors Ltd Unit 3 Cuckoo Wharf 427 Lichfield Road Birmingham B6 7SS Elayos Trustees, Annual Report 28

Financial Activites ELAYOS ELAYOS ELAYOS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 30TH SEPTEMBER 2024 BALANCE SHEET ASAT 30Th SEPTEMBER 2024 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEM8ER 2024 2024 2023 Accountlng pollel•s Chariiy informaiion Elayos Is a prlvatè eompany Ilmltèd by 9uarant•• Ineorptsratod In England and Walès. Thè reg151ere(l office 15 Southfield5 Fartn, Packington Lane, Cvle5hill. 8irtningharn. 2024 2024 2023 2023 2025 2.279 84.2( 86,485 73 53.922 53,995 3b¥ The financial slaleinents have been prepared in accordane with the Charity's (governing &acumenll. the Companies Act 2006. FRS 102 'The Financial Reporting Standard applicable in thè UK and Republit of Ireland. IFRS 1021 and thè Charitiès SORP 'Actounting and Reporting by ¢harilie3.' Slalemenl of Recommended Pr8¢lice applicable to charitie3 preparing their accounts in atcordance wrth the Financial Reporting ￿jtand8rd applicable in the UK and Republic ol Ireland IFRS 1021. The charity 13 a Public Benefit Entsty a3 defined by FRS 102. 44 642 ￿336 122978 66,7A6 1.835 547 84,650 53A48 I9￿21 01755 91.777 13.3r 13.jtsj Going concern At the time ol approving the finan¢ial $tstem¢nts, the tru$tee$ have a reasonatyle expeetation that th• charity has ad8qual• r8sourc•s to eontlnu• In op8raisonal 8xlstenc8 for th• naar futur•. Thu6, the tru$tg06 wntlnue to adopt ¢hg golrq wn¢?rn ba$ls of a¢countlng In prgparlng thg finanelal stat•m•nls. 84,650 io 68,660 S5￿80 15,621 15.581 31.202 )68 53,448 Charitabl• funds Unreslrieled lund$ are avallable for use al the dlwretion of the trustees in furtherance of thelr charilable objectives Is.gr¥) 368 53.080 53.¥8 15,990 Restricted funds are subject to specffic C¢￿ditiOnS by donors as to how they may be used The purp)ses and uses of the unrtrstri¢td fvnds ar¢ sel out in the notes lo the finan¢ial slatemenls. 2014 15,YJO 84,650 53,L 53,448 Thè Company Is èntrtlèd to thè èxèmption from thè audit rèquirnmènt contain8d In Séthon 477 of th• Compan1•$ Act 2006, for th• y•ar •nd•d 30 S•pt•mb•T 2024. Endowrnenl funds are subj¢¢l to spe¢ifi¢ Condit￿Th$ by dontsrj Ihal th Chlrity must miintain e eapital. Th• d￿r￿tors a¢knwl•dg• th•lr r•sponslbllltl•$ ftx complylng vlth th• r•qulr•m•nts of th• Act 2W6 wrth respect lo accounting records and the weparation of financial gt¥lements. Ineomts In￿rne Is re¢ognised when the Charity is legally entitled ¢0 It after any perforrnance conditions hav8 b••n m•t, th• amounts ean ba m•asur•d r•llably, and It Is probabl• that Incom• wlll b• r•colved. The member$ have tKJt required Ihe company lo (A)tain an audit of ils financial statements for the year Cash donaUon$ ar• r•cognls•d on r•c•lpt. Oth•r donatlon6 ar• r•cognls•d onc• th• Chadty These financial statements have been prepared in accordance wlh the provisions applicable to ¢oMp•n￿$ subje¢l tts the small comp4ns' regime. recognised at Ihe time ol donation.

roved by the tru$ke$ on 16111 June 2026 Legacies are recognised on receipt or otherwise rfthe Charity has been notified of an impending dislribulion. the amount 13 known. and receipt is expected. 11 the amount is not known, the legicy is treated as a contingent ajset. John Andrew Hart Chair Elayos Trustees, Annual Report 29

Financial Activites ELAYOS ELAYOS ELAYOS NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30TH SEPTEMBER 2024 NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30TH SEPTEMBER 2024 NOTES TO THE FINANCIAL STATEMENTS ICONTINVEDI FOR THE YEAR ENDED 30TH SEPTEMBER 2024 Accounting pollcl•s Iconiinu•dl Employ80 bonefiis The cost of any unu5e(I Iv)IKlay entillemEnt Is rvcogni5ed in pvrivd in which the ernployes' Exp•ndltur• Unrestrfcted Unrestricted fund% funds 2024 2023 benefit to a third party. it is Probab￿ that a transfer of economic benefits will be required in seltlemenl and Ihe aniounl ol the obligation Can be measured reliably. demonstr•bly Committed lo lerminale the employment ol •ny employee or to provide temiination benefits. Expenditure Ys classified by activity. The costs of each activty are made up of the total of direct sts and shared costs. inclLtding support costs involvèd in undertakino Èath activity Dired co3t3 attributable to a single J¢livity are 8llo¢aled directly lo that activity. Shared costs vthich contribute to more than one activity and support cesls which are not attributable to • single a¢livity are apportioned bet¢4een Iho3e aclivitses on a basis consistent with the use of resourees. Central staff coyts ore olloeAted based on time spent. and depreeiation ehAryes ar¢ located on the portion of the a39ets uge. 1.10 R¢iirèment bentfitg Payments to delineil contribution retsrement benefit schemes are charged as an expense as they fall due. Donations and lifts Gift Aid 368 2,473 44,642 368 Crlll¢•l •¢¢ountlng ••tlmatos and ludg•m•nts In the appli￿￿On of the Charity s ￿countIng poli￿e$, the trusiees are required to make jud9nients. estimates and a55umplions aboul the G4rryin9 amount of assets and liabilities that are not readily apparenl from ather sourees. The estimates and associated assumplhtins are based on historical experience and other factors that are relevant. Actual results may differ from the3e ¢Jlimat¢s. Donatlons and Contracts L)onations IContSnuedl Cash Jnd gqulvJl•nts Cash and cash •qulval8nts inelude eastt In hand, d•posSts tt•ld wrth banks, oth•r short.t•m liquid inveslrnenls with original maluiitie$ ol Ihree months or le$$ and bank overdrafts. 8ank 21,2b8 23,374 44.642 3b8 The e¥lirn8te¥ and undertying 0$gumption$ are reviewed on an ongoing basis, Rew$ion$ lo aeeountsng estimates are reeognised In the period In whieh the estimate Is ￿viSed where the revision affe¢ts only that, or In the period of thtr r¥vi&'on and fv¢ure ptri¢d$ ¥%fiere the rtvision aff•ets both curr•nt and futur8 padods. 368 Trad• (l•btors Trade debtors ar• amounts dut fre4n customers for servie•s perfomied in the ordinary ¢ours• Incomg frorn charilablg activili•$ Rstvl¢td Rsiri¢td Trade debtors are reco9nised inits'ally al the Irangaclion price. They are subsequently measured al arnortixd ¢031 using Ihe effe¢trve interest method, le33 provijion for irnpairmenl. A provi>i¢ lor the Impaimenl of trade debtors Is established when there 19 obieetive evidenee that the ¢ompany will not be able to collect all arnounts due according lo the original terms of the receivables. 2024 2023 Grants 78,336 66,380 Trad• cr•dsior8 Tra¢Jg ¢r¢dltors a￿ obllgatlons to pay lor good6 or sory1￿6 Ihat have bgen acqulred In th• ordinary eourse of opèrallon from suppll8rs. Amounts payabl• arè cla$$lfl•d as eurr8nt1Sabllltl•s paym•nt 1$ du• wbthSn on• y•ar or1•66. If not, th•y ar• pr•$•nt•d as non-curr•nt Ilabllltl•s. An&lysi5 by fund Unrestricted funds Re5trlcted fund5 44,642 1?.?,97A 66,74A Trad cr•ditor$ ar• r•cognis•d initially at transaction pric• and $ub$wu•nily m•a$ur•d at amortised cost using the effectNe interest method. Elayos Trustees, Annual Report 30

Financial Activites ELAYOS ELAYOS ELAYOS NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30TH SEPTEAIBER 2024 NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30TH SEPTEMBER 2024 NOTES TO THE FINANCIAL STATEMENTS ICONTINVEDI FOR THE YEAR ENDED 30TH SEPTEM8ER 2024 Employees At the repc¥ting date, the Charity had outslandiny cornmitmEnt5 for fuiurf rninimurn lea% payments under non-cancellable operating leases whi¢h fall due as follows.. Ch•rbtabl• aetlvltl•# The average monthly number of employees during the year wa$ 212023. 21 Charitable AttNItIès 2024 Totsl Charitsb Act￿￿tItI 2023 Totsl Employm•nt ¢osis 2025 2024 2024 2023 2024 2023 Within 1 year Befvrfeen and five yearg 1,987 2.981 Wages and salarie$ Social security costs Other pens￿rt east$ 73.646 11.143 Staff costs 74,047 74,047 11,143 11,143 402 11 Relat•d porty trangactions There wre no ¢Ji$¢l¢s•ble rel•led party Iran$•¢lions during th* y¢ar12024.' £nill. Olfi£e premises and 12 Ind?pondont ox4minJ¢ion Th• ramunera￿On paid to th• Ind•p•nd•nt •xamln•r was £96012023.. nlll. 16,514 960 2S6 16,514 960 256 Governante costs Staff and trainln There were no ernployees whgge ¥nnu•l remuneration w¥$ rncye thon £80,000. 91,777 91,777 11,143 11,143 D•btors An•lys15 by lund UnrcJtrictcd funds Restricted funds 2024 202J 2Y.V21 62,755 91,777 2Y.021 62,755 91,777 5,b92 2,757 8,449 5.bY2 2,757 8,449 Amounts lalllng due wlthln one year.. Trade debtors Prepayments and accrued Income 2,007 272 2,279 73 73 N￿e of the Irlislees lor any persons tt)nnected wth them) receNed any remuneration or Eenefits from the charity during the year. Croditor5= amounts falling du8 within on• year 2024 2023 Other taxation and social security Trade credltors Othp.r cre.ditors Accruals and dolfcrcd income 268 305 302 960 547 547 Elayos Trustees, Annual Report 31