The trustees present their annual report and financial statements for the year ended 31 March 2026.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".
The objects of the charity are (as stipulated in the Memorandum of Association, updated 2009):
For the benefit of the public in the North East of England and elsewhere to work for promoting good race relations, endeavouring to eliminate discrimination on the grounds of race and encouraging equality of opportunity between persons of different racial groups by the provision of an appropriate translation service for those disadvantaged by the inability to understand and communicate effectively in English in such a way as to relieve poverty, advance education and promote other charitable purposes.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
The main objective continues to be the provision of professional, confidential, impartial interpretation and translation services for the North East region of England serving community groups, individuals and local service providers. The charity has been able to achieve this through a structured strategy designed to build upon the good work already undertaken and to broaden its scope of operations by reaching more beneficiaries and service providers.
The charity has a general aim to improve the quality of life of the local BME community by providing support for them to access services and advice in the region and thereby facilitate their integration into the wider community. This is achieved through the provision of free training to anyone who wishes to support their local community through language assistance. The training is also available to “closed” community groups who wish to have the training and experience but not to utilise it for the benefit of others.
To provide a professional, confidential, impartial interpretation and translation service for the North East region of England serving community groups, individuals and local service providers. Giving fair and equal access for all. Ultimately resulting in the improvement of health inequalities and better health outcomes.
To encourage local community groups to formalise their language skills to become professional translators and interpreters to enhance employment opportunities. This encouragement is especially relevant to successful asylum seekers who have non recognised or non-transferable skills and qualifications to help them find employment in the UK and to relieve them from poverty.
To encourage local agencies to create an equal access to their services for non-English speakers by acknowledging the need for professional interpretation and translation services.
To identify and understand the barriers faced by ethnic minority communities and negotiate policy issues with service providers.
To support and advise all BME voluntary and community organisations in the North East to develop and maintain them effectively, understand their statutory and non-statutory rights and establish a positive relationship with mainstream service providers.
To provide educational and other bi-lingual information, including the use of audio recordings, on mainstream and local services.
To provide translation, tutor materials and translated information on mainstream and local services.
Key to this process has been the winning and retention of some key Service Level Agreements with local infrastructure services such as:
County Durham and Darlington Foundation Trust.
City Hospitals Sunderland – Awarded contract for 5 years with an option to extend to 7 years 1st December 2014. Newly amalgamated Trust incorporating South Tyneside merged onto this framework on the 31st of March 2020. New contract awarded for 4 years commenced 1st April 2022.
North Tees and Hartlepool NHS Foundation Trust – Sole provider contract awarded for 2 years in April 2025 with option to extend to 4 years.
NEPO framework for Interpreting and Translation services – Awarded a place again on this framework in September 2020 delivering services to local councils. Framework is for 3 years with an option to extend to 5 years. Now further extended to 2028.
NEPO framework for BSL Interpreting services – Awarded first place again on this framework in May 2021 delivering services to local councils. Framework is for 3 years with an option to extend to 4 years. Now further extended to 2028.
North of England Commercial Procurement Collaborative (NOECPC) took over the framework from the London Procurement Partnership (LPP) – Awarded a place on this Dynamic Purchasing System in January 2024 which supports the NHS purchasing of Interpreting and Translation services. The framework is for 4 years.
Tees Esk and Wear Valley NHS Foundation Trust – Awarded a sole provider contract in October 2024 for 2 years with a further 2-year extension option.
The charity also provides services to a range of public, private and voluntary organisations such as solicitors, schools, local government departments, local prisons as well as voluntary sector groups such as local CAB’s the Refugee Service and smaller community groups.
The charity’s main areas of activity continue to be the provision of face to face interpretation services for local BME communities and asylum seekers to ensure that they received treatment, advice and support that is equitable and fair and encourages integration with the wider community.
These activities continue to be a source of sustainable income for the charity by ensuring that those organisations that can pay for the service do so. This means that the charity is not reliant upon the vagaries of public sector funding and does not have to expend physical and fiscal resources in the pursuit of donations and trust funding.
Volunteered for our local Community Health Champion Team to help disseminate guidance, advice and training within the communities we support.
Successfully retained our ISO 9001 certification.
Successfully retained our cyber essentials accreditation.
Successfully partnered with a local council to run accredited joint training for bilingual community members to become Interpreters.
The charity’s principle source of funding comes from its delivery of translation and interpretation services across the Tees Valley. Key clients include local Councils, mental health providers and Hospital Trusts.
The reserves policy operated by the charity ensures that the charity has sufficient funds to operate for 3 months without the need for an income. These funds are invested to ensure that the charity, its staff and customers can be assured of a level of financial security. The funds held are more than adequate to wind up the affairs of the charity should the need arise.
The costs associated with the governance of the charity were £7,588 with £2,672,086 being expended on meeting our charitable objects. The charity currently has reserves of £514,217.
The charity has an investment approach that takes environmental, social, ethical and governance (ESG) factors into consideration in investment decisions. It is based on achieving the greatest impact from investments by both pursuing maximum financial return and ensuring investments compliment rather than undermine the wider aims of the charity. In the current financial climate, the Trustees are aware of the risks associated with an investment and continue to obtain the best return for minimum risk.
As permitted under the Companies Act 1989 and under the charity’s Articles of Association, the charity has obtained insurance in respect of the Trustees liability incurred in connection with the discharge of their duties.
The charity has appointed Davies Tracey to act as the charity’s accountants and auditors and have commissioned them to prepare financial statements required under the Companies and Charities Act.
The Trustees regularly review all risks associated with the operation of the charity, be they financial, Health & Safety or employment related and have at their disposal systems and procedures to facilitate the effective management of those risks.
These policies and systems are reviewed when required by changes in legislation but as a matter of course yearly. The charity continues to have a contract with a company called Citation which looks after all the charity’s policies and procedures for Health and Safety and Employment Law.
Key to the management of those risks is the reserves policy adopted by the charity to ensure that the Charity provides a stable environment for employees and beneficiaries alike.
The Charity also operates an investment policy designed to provide a maximum return with minimum risk, this is implemented in line with the Articles of Association and at the discretion of the Trustees.
1. In light of a potential reduction in demand for professional services resulting from increased travel costs, the charity should focus on maximising the use of cost-effective remote solutions. This will help ensure that customers and their clients continue to receive the high-quality services they require through alternative delivery channels.
2. To continue to consolidate the charity’s position within the new contract frameworks ensuring all our clients still use our organisation as a priority. This is of paramount importance as the charity needs to be accessible through national frameworks due to organisations having less available funding to tender locally.
3. Continue to support local schools with language education and practical work experience.
4. Work closely within the local Healthwatch organisations to ensure we can continue to support those in need of our services.
5. Expand on partnership working within our local area to develop more consistent accredited Interpreter training courses.
6. To monitor and remain vigilant around the use of AI that may be used to provide ad hoc solutions for clients. To continue to engage with the regulatory bodies to ensure that the Charity is abreast of any potential developments in this field.
Everyday Language Solutions (ELS) is a company limited by Guarantee incorporated on the 28th of February 2002, and registered as a charity on 10th April 2002. The liability of the members is limited to an amount not exceeding £10 per member.
The company was established under a Memorandum of Association which established the object and powers of the charitable company and is governed under its Articles of Association.
Everyday Language Solutions (ELS) is a company limited by guarantee and not having a share capital under the Companies Act 2006 governed by its Memorandum and Articles of Association dated 12th June 1997 and amended in 2008 to reflect current governance arrangements and Charitable law.
Membership to the board of trustees is open to anyone aged 18 years or over and currently there are five active members who also constitute the board of trustees.
The Trustees of ELS undertake to adhere to the three key strands of governance which cover strategic thinking, performance & risk measurement and are categorised as follows:
Corporate/fiduciary governance: The bedrock of governance. Covers oversight of finances and assets. It covers regulatory and legal compliance. It ensures internal controls regarding finance are strong and board policies regarding health & safety, data protection etc. are complied with.
Strategic governance: The Board recognise their responsibility to think and work strategically and to plan for the future. For the organisation to be successful depends on the clarity and execution of the strategy, the ability to look outward, constantly scanning the environment and the ability to adapt to a rapidly changing environment and to sometimes abrupt unexpected external changes is paramount to this success.
Impact governance: Assess the charity's performance and the impact it is having towards achieving its charitable objectives.
Each new Trustee will receive an induction into the role and responsibilities of a trustee and the operation of the charity in accordance with the Memorandum and Articles of Association.
Every Trustee will receive a copy of the Board Procedures and Protocols which cover in detail their role and the procedures that need to be followed during meetings.
Each new Trustee will be required to complete and submit such documentation as required by Companies House and the Charities Commission prior to their appointment.
Trustees are introduced to all members of staff and meet with key employees to gain a better understanding of the work of ELS. This is done on an informal basis but also makes up part of their induction to the charity.
All Trustees are encouraged to employ continuous professional development that enhances their skills as a Trustee and attend appropriate training and seminars.
The Board of Trustees shall not at any time be less than 2 in number but has no upper limit on the number of members who may become trustees.
The Trustees may at times allow the co-opting of individuals on a short term basis to provide additional support and resources to the charity as they see fit so long as such appointments are made and approved at a general meeting of the trustees.
Trustees meet on a regular basis to review the development and administration of its affairs communicated via the Director and the Finance Manager.
The Director, appointed by the trustees, will oversee the day to day running of the charity in accordance with the organisations laid down policies and procedures. To facilitate operations the Director has delegated authority, within the terms set by the Trustees for operational matters, which include financial, employment and HR performance.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Key management personnel
Chief operating officers: W Peacock
Chief finance officer: S Jones
The trustees, who are also the directors of Everyday Language Solutions for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' report was approved by the Board of Trustees.
Opinion
We have audited the financial statements of Everyday Language Solutions (the ‘charity’) for the year ended 31 March 2026 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and
the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is the extent to which an audit conducted under ISAs (UK) is capable of detecting irregularities, including fraud. Our procedures include:
obtaining an understanding of the legal and regulatory frameworks applicable to the charity, such as the Companies Act 2006 and relevant charity and tax legislation, and obtaining an understanding of how the charity complies with those frameworks;
assessing the susceptibility of the charity’s financial statements to material misstatement, including how fraud might occur, with audit procedures including: considering internal controls; testing supporting documentation; enquiring of the charity's management; reviewing minutes of trustees' meetings; and obtaining written confirmations.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. We are not responsible for preventing fraud or non-compliance with laws and regulations and cannot be expected to detect all fraud and non-compliance with laws and regulations.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Everyday Language Solutions is a private company limited by guarantee incorporated in England and Wales. The registered office is Carbury House, Concorde Way, Preston Farm, Stockton on Tees, TS18 3TB.
The nature of the charity's operations and principal activities are the provision of professional, confidential, impartial interpretation, translation services for the North East region of England serving community groups, individuals and local service providers.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The charity considers its key management personnel comprise the Chief Operating Officer and Chief Finance Officer.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
There were no disclosable related party transactions during the year (2025 - none).
The charity had no material debt during the year.