**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**
**2**
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**
**3**
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
**4**
## **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
**5**
## **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.
- Providing additional volunteers alongside key workers to broaden and strengthen the support available to clients.
## **Prenatal Support**
- Meeting regularly with clients during pregnancy to build rapport and establish a trusting relationship.
- • Attending medical **3**
• Attending medical appointments with clients, where possible, to ensure they are heard, understand their treatment plans, and feel supported.
- Being available from the 38th week of pregnancy on a 24/7 on-call basis to provide support during labour and birth, ensuring no client is left alone.
## **Birth Support**
- Offering emotional, physical, and informational support during labour and delivery, tailored to the needs and preferences of the client.
**6**
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**
- Conducting post-birth debrief sessions to help clients process their experiences emotionally and promote positive mental well-being.
- Assisting with practical tasks such as laundry and general housekeeping to ease the transition into parenthood.
- Encouraging and supporting clients to explore their local community with their baby, including trips to the supermarket, park, and other community spaces.
- Providing toy packs for our clients’ children when their baby arrives. We provide a luxury soft toy for comfort, craft items for entertainment and fidget toys to support those with additional needs.
## **Baby Bank Services**
- Maintaining a baby bank storage unit to provide essential items for mothers and babies, including nappies, prams, Moses baskets, bottles, formula, and hospital bag items.
- Ensuring these items are distributed to clients who lack the means to purchase them themselves.
Elayos Trustees’ Annual Report
**7**
## **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.
- Facilitating integration into the local community through signposting and introductions to relevant services.
- Offering ongoing emotional support to build confidence and resilience in clients during pregnancy and parenthood.
**Training and Development**
- Training volunteers and doulas to deliver professional, culturally sensitive, and compassionate care.
- Offering ongoing education to ensure the team stays informed on best practices.
**8**
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.
**----- Start of picture text -----**
•
Ensuring the sustainability
of services through
strategic planning and
resource management.
**----- End of picture text -----**
**9**
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:
- Nappies, wipes, and toiletries for baby care.
- Prams, Moses baskets, and other baby equipment.
- Clothing for babies and postpartum mothers.
- Bottles and formula for feeding support.
- Hospital bag essentials for labour and postpartum recovery.
## **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.
**10**
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
**11**
## **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.
**12**
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
**14**
## **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
**15**
## **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:
- Our fantastic teams of Birmingham Half Marathon runners who did us proud raising a wonderful £1,200
- Our monthly donors whose regular gifts enable us to plan for the future
- Continued support from Gas Street Church and Hexagon Financial Services
- Employing our first part-time Fundraiser who has helped increase and diversify our income
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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
**17**
## **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.**
**18**
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
- **Reported Outcomes: Client Perspectives on Elayos’ Support**
**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
**22**
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.
**24**
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.
**25**
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”
**27**
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
I921
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
S580
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¢t*d 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¢ ConditTh$ by dontsrj Ihal th* Chlrity must miintain
e eapital.
Th• drtors 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
Inrne 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 comp4n*s' 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 ernploye*s'
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 appliOn of the Charity s countIng polie$, the trusiees are required to make
jud9nients. estimates and a55umplions aboul the G4rryin9 amount of assets and liabilities that
are not readily apparenl from ather sourees. The estimates and associated assumplhtins are
based on historical experience and other factors that are relevant. Actual results may differ from
the3e ¢Jlimat¢s.
Donatlons and
Contracts
L)onations
IContSnuedl
Cash Jnd gqulvJl•nts
Cash and cash •qulval8nts inelude eastt In hand, d•posSts tt•ld wrth banks, oth•r short.t•m
liquid inveslrnenls with original maluiitie$ ol Ihree months or le$$ and bank overdrafts. 8ank
21,2b8
23,374
44.642
3b8
The e¥lirn8te¥ and undertying 0$gumption$ are reviewed on an ongoing basis, Rew$ion$ lo
aeeountsng estimates are reeognised In the period In whieh the estimate Is viSed where the
revision affe¢ts only that, or In the period of thtr r¥vi&'on and fv¢ure ptri¢d$ ¥%fiere the rtvision
aff•ets both curr•nt and futur8 padods.
368
Trad• (l•btors
Trade debtors ar• amounts dut fre4n customers for servie•s perfomied in the ordinary ¢ours•
Incomg frorn charilablg activili•$
R*stvl¢t*d
R*siri¢t*d
Trade debtors are reco9nised inits'ally al the Irangaclion price. They are subsequently measured
al arnortixd ¢031 using Ihe effe¢trve interest method, le33 provijion for irnpairmenl. A provi>i¢
lor the Impaimenl of trade debtors Is established when there 19 obieetive evidenee that the
¢ompany will not be able to collect all arnounts due according lo the original terms of the
receivables.
2024
2023
Grants
78,336
66,380
Trad• cr•dsior8
Tra¢Jg ¢r¢dltors a obllgatlons to pay lor good6 or sory16 Ihat have bgen acqulred In th•
ordinary eourse of opèrallon from suppll8rs. Amounts payabl• arè cla$$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
ActtItI
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 pensrt east$
73.646
11.143
Staff costs
74,047
74,047
11,143
11,143
402
11 Relat•d porty trangactions
There w*re 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• ramuneraOn 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
Ne 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