OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

← Yellow Door

2025-03-31-accounts

2024-25 ANNUAL REVIEW

For the year ended 31st March 2025

Report of the Board of Trustees and Financial Statements

TABLE OF CONTENTS

TABLE OF
CONTENTS
Chair’s Report 3
CEO’s Report 4
Report of the Board of Trustees 5
Independent Auditor’s Report 32
Statement of Financial Activities 35
Balance Sheet 36
Statement of Cashflows 37
Notes to the Financial
Statements		 38

Annual Review 2024-25

Chair’s Report

2024-2025 has been an exceptional year for Yellow Door, culminating in the start of our 40th year celebrations. It’s hard to believe it has been forty years since we began as a small charity called Southampton Rape Crisis. But, due to the hard work and commitment of our staff, volunteers and trustees, our services and capacity have grown enormously since 1985 and have continued to grow in this past year, allowing us to make a difference to the wider community we now serve.

Much of our work is in providing non-judgmental specialist support to adults, families, young people and children who have been affected by domestic or sexual abuse and other harmful practices. We target support to the most marginalised groups who often experience additional barriers to gaining support. Our therapists, advocates and counsellors work with skill and care at the right time, in the right way, at a time when trust can often be hard for the individual. In a year when violence against women and girls has come into focus in the media, it is also important to shine a light on our preventative work in schools and in training.

The Board of Trustees work closely with our CEO, Nicci King, to provide strategic direction and oversight of the Charity. I am grateful for the expertise and energy of our trustees who give freely of their time and commitment to fulfil their position with responsibility. We are always looking to diversify the skills and experience on our Board so please get in touch if you feel you would like to know more about becoming a Yellow Door trustee.

Dr Julie Greer

Chair of the Board of Trustees

3

Annual Review 2024-25

CEO’s Report

I am incredibly proud to lead our team of highly skilled and dedicated staff and volunteers, who are passionate about supporting people who have been impacted by domestic and sexual abuse, to move forward so they can have safer, healthier and happier lives. Over the last year, we have continued to build our reputation as a trusted, inclusive and knowledgeable local specialist charity. We have embarked on an independent evaluation of our Equity, Diversity and Inclusion across Yellow Door so we can better meet the needs of the people who are disadvantaged due to their age, gender, disability, ethnicity, language or sexuality. We are committed to further improving accessibility across all the protected characteristics.

Our service users share with us how their lives have been impacted positively from the support we deliver and their stories of recovery inspire us to develop our services to meet the changing needs. I would like to take this opportunity to thank our service users, staff, volunteers, trustees, partners and supporters for helping to make Yellow Door the responsive and innovative service that we are today.

Nicci King

Chief Executive Officer

4

Annual Review 2024-25

REPORT OF THE BOARD OF TRUSTEES

The Board of Trustees are pleased to present its annual report and audited Financial Statements for the year ended 31 March 2025, which are also prepared to meet the requirements for a Directors’ Report and Financial Statements for Companies Act purposes.

The Financial Statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their Financial Statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

5

Annual Review 2024-25

REFERENCE AND ADMINISTRATIVE INFORMATION

Charity name Yellow Door (Solent)

Charity number 1111753 Company number 05486084 Registered office

30 Brookvale Road Southampton Hampshire SO17 1QR

The trustees are the directors of the charitable company for the purpose of company law and are trustees for the purpose of charity law.

The trustees who served during the year and since the year end are as follows:

Board of Trustees

J Greer

K Allan

C Ballinger

C Brook

E Filer

S Sitaram

S Groszewski

E Ryall

Resigned 17th May 2024

6

Annual Review 2024-25

REFERENCE AND ADMINISTRATIVE INFORMATION

Secretary

M Mabey

Senior Management Team

N King Chief Executive Officer (CEO) R Edwards Head of Therapeutic Services C Gilbert Head of Business Operations & Strategy J Eason Head of Advocacy Services Appointed 1st September 2024 S Johnson Head of Fundraising & Communications P Rajo Head of Finance S Willis Head of Service Development

Auditors

Fiander ETL Stag Gates House 63-64 The Avenue Southampton SO17 1XS

Bank

Lloyds Bank Plc 92-94 Above Bar Street Southampton SO14 7DT

7

Annual Review 2024-25

Public Benefit Statement

OBJECTIVES & ACTIVITIES

The Charity’s objects (the Objects) are:

Yellow Door aims to :

Yellow Door’s activities and who it helps are described in detail below. All charitable activities focus on the support, empowerment and recovery of those individuals who have experienced domestic and/or sexual abuse and its prevention. All activities are undertaken to further Yellow Door’s charitable purposes for the public benefit. The trustees have also had regard to the Charity Commission's public benefit guidance when exercising any powers or duties to which the guidance is relevant.

Structure, governance and management

Yellow Door is a Charitable Company Limited by Guarantee. It was first established in 1985 as Southampton Rape Crisis and was later incorporated on 21 June 2005 and registered as a charity on 19 October 2005. The organisation was renamed ‘Yellow Door' in April 2016. The charity was established under a Memorandum of Association to include the objects and powers of the charitable company and is governed under its Articles of Association. Anybody can apply to the Board of Trustees to become a member of the charitable company and each member is required to contribute £1 in the event of the charitable company winding up.

The Board of Trustees meets quarterly, ensuring that any decisions are agreed as a quorum. Additional meetings are held as required for key decision making. Responsibilities are delegated to sub-groups which include HR, Finance and Strategy. The delegated sub-groups report back to the Board. The Board of Trustees, at the date of signing this Report, has 7 members (7 at the Balance Sheet date of 31 March 2025). The trustees delegate day-to-day responsibility for the running of Yellow Door to the CEO.

A Senior Leadership Team works strategically to support long term sustainability of the organisation, ensure the growth and development of services, effective financial management, safeguarding and quality assurance. This is particularly important as the service adapts to changes in service user demographics and needs and seeks to respond flexibly to an increasingly competitive funding environment.

8

Annual Review 2024-25

OBJECTIVES & ACTIVITIES

Recruitment and Appointment of Trustees

Yellow Door is governed by a Board of Directors who are also charity trustees for the purposes of charity law and, under the company's Articles of Association, are known as trustees. In seeking to represent the communities we serve, we advertise widely for trustees, detailing the mix of skills and expertise required. Current trustees have skills and experience in senior leadership, safeguarding, children's services, child mental health and wellbeing, education, quality and management systems, policy, advocacy and influence, diversity, equity & inclusion, human resources, coproduction and finance. Trustees are appointed either by members' agreement at an Annual General Meeting or by the Board of Trustees following application and interview. A third of the trustees retire (but may be re-appointed) by rotation at each Annual General Meeting. Trustees are not paid any remuneration for their role.

Risk Management

During the 2024/25 financial year, Yellow Door kept under review its Risk Management Register. Trustees working alongside the CEO and Senior Leadership Team examined the major strategic, business and operational risks that Yellow Door potentially might face.

Any financial risks are carefully considered on a regular basis by the Finance Sub-Group, which receives quarterly financial reports. Any matters of concern are referred to the Board of Trustees. Through an Enhance grant with Lloyds Foundation we received free consultation from the Foundation of Social Improvement (FSI) to support the review and refresh of our Fundraising Strategy. The Income Diversification Strategy 2020-2024 continues to guide our fundraising as we diversify our income across a variety of streams, so we can continue delivering the wide range of services we offer.

Trustee Induction and Training

All new trustees are provided with an induction pack containing general information on the role of a charity trustee and information specific to Yellow Door, such as the Memorandum and Articles of Association and policies, for example on safeguarding, financial procedures, service provision, employment and, health and safety. Trustees have opportunities to meet with staff, attend training and/or observe activities in order to gain a better understanding of the day-to-day workings of Yellow Door. Trustees are provided with regular updates from the Charity Commission and other reputable organisations with expertise in our area of work. Links are encouraged with organisations such as the Survivors Trust, and the Voluntary, Community and Social Enterprise (VCSE) Group, locally, to network and develop. Trustees actively access training material and the learning is often cascaded to the wider Board. Trustees are also encouraged to attend training events on the trustee role and their responsibilities, for example, training provided by Zurich Community Trust as well as other relevant training provided in-house.

Procedures are also in place with regard to the health and safety of staff, volunteers, trustees, service users and visitors to the building. Delivery of therapeutic services is in accordance with the guidelines of the British Association of Counselling and Psychotherapy (BACP), of which Yellow Door is now an accredited member.

Yellow Door has robust Safeguarding procedures (for children and adults) and can demonstrate best practice to ensure the safeguarding of our service users and their families. This includes a Senior Duty Safeguarding Manager, mandatory staff training, regular monitoring, risk assessment and review of our procedures to ensure compliance with national and local standards. Trustees are represented on regular Safeguarding Governance Review meetings with leadership and staff.

9

Annual Review 2024-25

OBJECTIVES & ACTIVITIES

Organisation Management

Yellow Door’s Senior Leadership Team have a range of skills, qualifications and experience including: voluntary sector management, evidence based psychological therapies, project mobilisation and management, quality assurance, building effective partnerships, contract/ grants management, safeguarding, HR, IT, finance, data monitoring, communications and digital content. A mandatory training plan is in place to ensure all staff and volunteers are aware of their obligations and responsibilities in areas such as Health and Safety, Safeguarding, General Data Protection Regulations and Operational Quality Standards.

Related Parties

Yellow Door collaborates with a range of key partners to ensure effective signposting, shared care (where appropriate) and minimising duplication of services. Key partners include Local Authorities, Children and Adult Social Care, Adult and Child/Adolescent Mental Health teams, Hampshire Constabulary, Office of the Police and Crime Commissioner, Schools and Education Services, Sexual Health Services and a broad range of voluntary sector partners.

Financial Review

==> picture [236 x 200] intentionally omitted <==

----- Start of picture text -----
2024/25 2023/24 2022/23
£2.4m
£2.2m
£2.1m
£2.0m
£1.62m £1.67m
Income Expenditure
----- End of picture text -----

During the year ended 31 March 2025, we have continued our concerted focus on diversifying our income streams alongside reviewing our on-going costs management. We have been very fortunate that individuals and businesses have made generous donations to Yellow Door, as well as those who have taken part in fundraising activities, which have generated further unrestricted funding.

INCOME

9% Income is up by 9% on prior year

Yellow Door continues to provide services which involve sub-contracting some elements to partners for their specialisms; for example, Southampton Family Trust who provide expertise on parenting courses. The Board of Trustees are satisfied with the outcome for the year.

SURPLUS

We ended the year with a surplus which has helped us strengthen our reserves

10

Annual Review 2024-25

OBJECTIVES & ACTIVITIES

Reserves

==> picture [498 x 361] intentionally omitted <==

----- Start of picture text -----
Restricted Designated Free reserves
Non-cash reserves (net fixed assets)
1,400,000 £1,348,106
1,200,000
£1,055,828
£554,072
1,000,000
£337,807
800,000
600,000
£656,959
£560,340
400,000
200,000
£135,000 £105,000
0
2024-25 2023-24
£2,075 £52,681
----- End of picture text -----

Restricted funds are amounts given for specific purposes and projects. More information on restrictions can be found in Note 19: Restricted Funds. Designated funds are unrestricted funds earmarked for a particular project agreed by the Board of Trustees. More information on designations can be found in Note 21: Unrestricted Funds - designated.

Free reserves are calculated after deducting the amount of reserves which could only be realised by disposing of fixed assets.

Yellow Door holds reserves predominantly to mitigate against the risk of a decline in income. Holding an appropriate level of reserves means that the charity would be able to continue the current activities of Yellow Door in the event of a significant drop in funding. The reserves held will allow sufficient time to secure replacement funding or consider a change or reduction in activities. Our reserves policy considers the level of committed income already secured for future years and the timescale over which our contracts operate.

Our policy is to maintain free reserves equating to 3 to 6 months-worth of expenditure.

At current levels of expenditure, this target level of free reserves is considered to be between £517,189- £1,304,379. Free reserves at the year-end of £656,959 sit within this target.

11

Annual Review 2024-25

OBJECTIVES & ACTIVITIES

Investment Policy

The Board of Trustees does not consider it prudent, at this stage, to invest income for the longer term. Its policy for investment is therefore to retain funds as cash and place them on bank deposit at the best rate obtainable.

Fundraising Practices

A designated member of the team assists in the coordination of fundraising events and activities with our supporters. Yellow Door does not use professional fundraisers or involve commercial participators. We are regulated by the Fundraising Regulator which means that as an organisation, we are committed to upholding the Code of Fundraising Practice and ensuring our fundraising is legal, honest, open, and respectful. Our Ethical Fundraising policy sets out the ethical standards and principles by which the charity conducts its fundraising activities. There have been no complaints about fundraising activity during the year. Yellow Door does not undertake any direct marketing for the purposes of fundraising to ensure that there is no unreasonable intrusion, persistent approaches or undue pressure. Third party fundraisers are given clear instructions that they must also abide by these guidelines.

In preparing these financial statements, the trustees are required to:

The Board of 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.

Auditor

The auditor, Fiander ETL, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Basis of Accounting

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ exemption under the Companies Act 2006.

Statement of Trustees’ Responsibilities

The Board of Trustees, who are also the directors of Yellow Door (Solent) 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 Board of 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.

12

Annual Review 2024-25

OUR VISION

A WORLD WHERE ADULTS, FAMILIES, YOUNG PEOPLE AND CHILDREN CAN LIVE WITHOUT EXPERIENCING DOMESTIC AND SEXUAL ABUSE AND THE RESULTING DEVASTATING IMPACTS.

Yellow Door was established 40 years ago in Southampton, growing from a small local volunteer led helpline, working with women who had been raped or sexually assaulted, to the innovative and wide-ranging organisation across Southampton and Hampshire that we are today.

We support people of all ages and all genders, in Southampton and across Hampshire & Isle of Wight, who have experienced domestic and/or sexual abuse including those affected by harmful practices such as Female Genital Mutilation (FGM), honour-based abuse and forced marriage. We provide direct services to support them to recover from their trauma and move forward with healthy and safer lives. We focus on preventative work through education, awareness raising, early intervention and training.

Services we deliver include:

People with lived experience of domestic or sexual abuse have always been at the heart and foundation of Yellow Door. We ensure that this principle underpins all our work and the development and delivery of our services, and we are working to explore further opportunities for involvement and coproduction.

13

Annual Review 2024-25

OUR CONTEXT & PROFILE

We continue to see a national focus on both Domestic Abuse and Violence Against Women and Girls, which we wholeheartedly support.

This year we have continued to work towards our 5-year Strategy; ‘Preventing and Responding to Domestic and Sexual Abuse 2023-2028’. This has some ambitious aims that we shaped with input from our service users, delivery partners, funders, and the public. Our strategic aims focus on prevention, support, empowerment and recovery. The Yellow Door Senior Leadership Team actively monitor the performance of each of these with the support of our Board of Trustees.

The pandemic and cost of living crisis have drastically increased the risks for victims and survivors of domestic and sexual abuse, and demand for our support has also been heightened due to an increase in public awareness of tragic high-profile murder and sexual violence cases.

We have continued to see an increased presence in both mainstream and social media, which raise a good awareness of our service.

Our CEO chaired the Southampton Domestic & Sexual Abuse Operational Group for 2024/25. The group is attended by a wide range of professionals including; Police, Health, Social Service, Education, Housing, Probation and Voluntary Sector.

14

Annual Review 2024-25

ACHIEVEMENTS & HIGHLIGHTS

We developed a new education project, which responds to issues arising from publicity around Violence Against Women & Girls (VAWG). This project worked specifically with young boys to roll out a whole school project discussing VAWG and negative male stereotypes. The team created and implemented a number of specific VAWG focused sessions, and this has helped to widen the reach of our STAR project into further Hampshire areas.

We have worked with external providers to independently evaluate some of our work which allows us to robustly evidence the impact our interventions have on service users and the wider community. This year we held events to publicise our work, and the accompanying research, with both Southampton Solent University and Bournemouth University. These events have allowed us to share learning and recommendations both locally and nationally. We have also continued to strengthen our relationship with Bournemouth University, who started a 3-year piece of research on our Early Years course which works with children aged between 3-5 and their non-abusive parent.

The organisation is proud to mark its 40th anniversary, with preparations for activities and celebrations having commenced during the financial year. Throughout 2025/26, we look forward to reflecting on and sharing the many stories, experiences, and journeys that have shaped our work over the past four decades. In addition, the STAR project will celebrate its 25th anniversary, and we are excited to launch an initiative designed to engage our children and young people in the celebrations.

A huge congratulations to Jo Topley (featured left), one of Yellow Door's Volunteer Counsellors, who has been with the service since October 2023 and won the OPCC Commissioned Service Volunteer of the Year award. She provides a safe space for adults and young people where they can be heard and validated. On top of managing her caseload, she has lent her support to a number of groups as a co-facilitator within our trauma service and domestic abuse team.

15

Annual Review 2024-25

ACHIEVEMENTS & HIGHLIGHTS

==> picture [335 x 222] intentionally omitted <==

----- Start of picture text -----
Referrals Received Individuals Supported
5000
4000
3000
i
2000
1000
0
2020/21 2021/22 2022/23 2023/24 2024/25
----- End of picture text -----

Referrals: 3,572 Individuals supported: 4,772

Following a period of consistent growth, our referral numbers have stabilised this year. The increased number of referrals in 2023/24 can be attributed to the two new contracts and the transfer in of those existing clients. Referral numbers have returned to where we would expect them to be in 2024/25.

We work with victims regardless of gender. Our service users are predominantly female but we are seeing an increase in our work with other genders.

Black and Minority Ethnic Group

15%

==> picture [272 x 183] intentionally omitted <==

----- Start of picture text -----
Female 81%
Male ag 16%
Trans 1%
Non-binary 1%
Other 1%
----- End of picture text -----

We are committed to working with people from diverse backgrounds. This year the figures remain consistent, with 15% of our service users being from a Black and Minority Ethnic group.

White British 85%

16

Annual Review 2024-25

ACHIEVEMENTS & HIGHLIGHTS

Yellow Door worked with all 16-17 ages and during the 2024/25 45-65 financial year, the majority of 66+ our service users were 25-44 years old. 25-44 18-24 Gay Man Other 2% Lesbian 3% 2% Bi-sexual 11% 11-15 <10 # We are committed to working with people of all sexualities. Heterosexual 82% None Autism We support service users with a range of different needs. We Mental Health Challenges continue to recruit specialist - staff members to ensure that we can offer a service that is Other Learning Difficulties tailored to individual need and receive excellent feedback from our service users on this. Hearing Sensory Physical Visual 17 7

preaeORe RE Annual Review 2024-25 ESET

A

TRAINING & CONSULTANCY

Our team have continued to grow our training offer and provide regular training opportunities for professionals across the city. This year we had the opportunity to deliver training to each of the local police forces on traumainformed processes.

All of our courses are trauma-informed, and we have an accreditation with the CPD certification service. All our courses are quality-assured and evaluated – with exceptionally high || { satisfaction rates from participants. We opened our newly renovated trauma-informed and accessible client space in February 2025. Our new facility has enabled us to facilitate larger groups and training, and we look forward to the potential this space 4 a * holds in coming years.

Our CEO has supported other local ; charities - the support has included 7 sharing expertise including; commissioned contracts, recruitment and retention, income generation, service user management systems, referral and triage processes to therapeutic best practice.

18 .

Annual Review 2024-25

COLLABORATION WITH OTHERS

We continue to deliver the Sexual Crime Therapeutic Contract for Southampton and Western Hampshire. This has given us the opportunity to work in partnership with Community First and the You Trust, we have been working closely and sharing best practice in several areas, for example; therapeutic standards, working with children, recruitment, and marketing.

We also work closely with Southampton Family Trust to deliver our Building Respectful Families course and associated training.

A further thank you to Jack Terry (Lifestyle and Advertising Photographer London | Jack Terry Photography), Lisa Bretherick (www.lisaimages.com) and Zack Davis who have taken the photographs used in this report.

We are also so grateful for all the feedback from our service users and proud to include some of this feedback in our annual review. All quotes are used in their original format without editing.

19

Annual Review 2024-25

THERAPY SERVICES

We provide a variety of therapeutic services at Yellow Door. Our therapists offer talking therapies including Counselling, Art Therapy, Play Therapy, Trauma-Informed Cognitive Behavioural Therapy (CBT), Emotional Coping Skills, Eye Movement Desensitisation and Reprocessing (EMDR) and a range of therapeutic groups. Each service aims to provide personalised help using methods to address the impact of abuse and trauma.

==> picture [520 x 126] intentionally omitted <==

----- Start of picture text -----
STATISTICS OBJECTIVES
| =
During the year we have seen... To support adults aged 19+
abuse or violence, through
1,748 2,503 2,473 145 1,207 159 37
individual or group therapy
© © © @ @€ © ©.
REFERRALS INDIVIDUALS ATS ATS GROUP CYP FAMILY GI GROUP
RECEIVED SUPPORTED COUNSELLING SESSIONS COUNSELLING THERAPY SESSIONS
SESSIONS PROVIDED SESSIONS SESSIONS PROVIDED
PROVIDED PROVIDED PROVIDED
----- End of picture text -----*

To support adults aged 19+ who have experienced sexual abuse or violence, through individual or group therapy options. Yellow Door supports people to manage the impact their experiences have on their physical and emotional wellbeing

ACTIVITIES Ld

.

To support children and young people 18 and under through individual face to face counselling, outreach interventions and group therapies

One to one talking therapies to support mental health and wellbeing, aid repair and recovery after abuse, build resilience and develop healthy coping strategies

Emotional Coping Skills; a psycho-educational group offering management strategies to those struggling with distressing thoughts and feelings as a result of sexual abuse

To support families affected by domestic and sexual abuse to understand the impact of trauma and abuse, strengthen communication and aid recovery together

Therapeutic groups specifically for men, women and children attempting to process the impact that either domestic or sexual abuse has had on their lives

To work with service users who would otherwise be waiting for access to our traditional therapies, including service users who are at risk of posttraumatic stress disorder as a result of their experiences through rapid Cognitive Behavioural Therapy informed interventions

One to one play therapy, art therapy and counselling sessions

Psycho-education to help young people experiencing psychological distress, as a result of their experiences, to process, make sense of and learn to manage problematic emotional reactions and impulses

Talking therapies for families to improve communication, address difficult behaviours and set/ maintain boundaries

We facilitate a service for young people (aged 1118) who are experiencing confusion, distress or interpersonal difficulties related to Gender Identity (GI). It allows young people to explore Gender Identity together, what it means to them and how it impacts them

“The sessions built my confidence as a parent allowing my children to have discussions that may not have taken place at home.” Family Therapy Service User

20

Annual Review 2024-25 THERAPY SERVICES “It has helped me to believe in myself again and that it was not my fault, its amazing to be able to change from feeling so worthless to feeling empowered.” – Adult Therapy Service User “It was good to meet new people and not feel alone in the world.... I think this group has given me confidence I don't care ; now what people think of me, I'm just me” – GI Service User “It helped me to grow as a person and change for myself, helps to get closure from the issues brought here….I really enjoyed it” – CYP Service User SERVICE USER FEEDBACK* 99% 92% 89% 100% 0000. 99% of service 92% of service 89% of children 100% of service users felt users felt users and young better able to better able to people whose described our keep participate in engagement in interventions as themselves social/leisure/ education/ a positive safe community training experience activities improved

*ATS - Adult Therapy Service

CYP - Children and Young People Therapy Service *GI - Gender Identity

21

Annual Review 2024-25 FRANKIE WORKER CHILDREN & YOUNG PEOPLE’S THERAPEUTIC SERVICE

The Frankie Worker Service is inspired by Frankie, an adult survivor of child sexual abuse who is now in her early 20s. Frankie was considered a happy child, ‘gifted and talented’ until being sexually abused at a young age and over a number of years by a family friend. Frankie says she was not offered trauma support and was eventually sectioned under the Mental Health Act. Frankie believes that had her trauma been dealt with, she would have coped and recovered better.

STATISTICS

During the year we have seen...

OBJECTIVES

==> picture [229 x 84] intentionally omitted <==

----- Start of picture text -----
236 200 2,205
REFERRALS INDIVIDUALS COUNSELLING
RECEIVED SUPPORTED SESSIONS
PROVIDED
----- End of picture text -----

“Play Therapy will have a positive and lasting effect and it has been a truly transformative experience for both of us. A vast improvement at home, understanding school life, emotions and able to cope.” – Frankie Service User

ACTIVITIES

Frankie Workers provide therapeutic counselling to children and young people aged 0-18 years

They also provide play therapy for children who are victims of sexual abuse, sexual exploitation or female genital mutilation.

SERVICE USER FEEDBACK

99% 81% 99% of service users who 81% of service users saw engaged with Frankie overall improvement in support described this as *CORE YP scores a positive experience

*Clinical Outcomes in Routine Evaluation for Young People

22

STAR PROJECT

The aim of the STAR project is for children and young people to understand and develop positive relationships and recognise, and safely challenge, negative behaviours/opinions.

We work in mainstream and alternative education settings, youth centres, colleges, universities and other youth environments, engaging children and young people in conversations about safety and healthy relationships. ACTIVITIES OBJECTIVES Delivers creative and tailored To increase awareness of the harmful workshops that focus on impacts of domestic and sexual abuse healthy relationships, sexual and negative stereotypes consent, sexting, sexual exploitation, cyber bullying, To understand and apply ways of peer pressure, self-esteem keeping safe and internet safety Works closely with schools to “The STAR Worker got everyone reach and engage as many young people as possible. Sessions cover involved and allowed us to share Relationships and Sex Education our opinions and talk about what's topics with additional support on okay and what's not. They made mental health, wellbeing and me feel heard and allowed me to managing anxieties share what I thought.” – STAR Responding to issues arising Project Service User from publicity around Violence Against Women & Girls; this year we launched new sessions STATISTICS aimed at educating young people about these issues. We During the year we have seen... worked specifically with young boys to roll out a whole school NUMBER OF project and will continue with STAR SESSIONS& WORKSHOPS& WORKSHOPS 394 9,642 this work in 2025/26. PROVIDED ~~i~~ SERVICE USER FEEDBACK “I have learnt to respect Following a STAR session, young people reported: myself and other peoples boundaries a lot more and I have realised 98% 99% 100% 99% 99% that some things I thought were acceptable 98% 99% 100% 99% 99% can understood the understood understood understood before, definitely aren't.” importance of where they can how to stay what a healthy signs of – STAR Project Service consent in go for help safe online relationship is grooming relationships User

“The STAR Worker got everyone involved and allowed us to share our opinions and talk about what's okay and what's not. They made me feel heard and allowed me to share what I thought.” – STAR Project Service User

NUMBER OF NUMBER OF 394 9,642 CHILDREN/YP STAR SESSIONS& WORKSHOPS& WORKSHOPS ENGAGED PROVIDED

98% 99% 100% 99% 99% 98% 99% 100% 99% 99% can understood the understood understood understood recognise the importance of where they can how to stay what a healthy signs of consent in go for help safe online relationship is grooming relationships

23

Annual Review 2024-25 DOMESTIC ABUSE SERVICE (DAT)

DAT aims to support women and children who have experienced domestic abuse.

OBJECTIVES

KEY ACTIVITIES

To facilitate recovery groups for women and children who have experienced domestic abuse

Pattern Changing: provides structured group work over 12 weeks for women who have experienced domestic abuse with the aim of rebuilding strength and resilience

To offer one to one support and an advice line working closely with our Prevention Intervention and Public Protection Alliance (PIPPA) partners

Adverse Childhood Experiences (ACEs) Recovery Toolkit: a 10-week programme that has been written to educate and inform individuals about the impact that ACEs can have

Our Early Years programme supports people who have been in an abusive relationship and children aged between 3 and 5 years old. Using a combination of psychoeducational work for the parent and thera-play for children, the group aims to empower survivors in further understanding their role as parents and to address the needs of their children who have experienced domestic abuse.

STATISTICS

During the year we have seen...

334 127 87 28 21 12 26 100 REFERRALS GROUP SESSIONS TOTAL ATTENDEES ATTENDEES ATTENDEES ATTENDEES PROFESSIONALS RECEIVED ACROSS ALL ATTENDEES AT PATTERN AT ACES AT BUILDING ACROSS TRAINED / GROUPS CHANGING GROUPS RESPECTFUL EARLY YEARS TYPES OF GROUPS FAMILIES GROUPS TRAINING GROUPS

“The structure was brilliant. Each week we built on what we learnt. Questions were always constructively answered….Very thankful that this service is available and hope it continues in the future ”

– Pattern Changing Service User

“It was very helpful as a safe space to express thoughts and feelings. I am pleased to have been a part of it with my daughter”

– Early Years Adult Service User

24

DIVERSITY AND INCLUSION ADVOCACY SERVICE (DIA)

Our Diversity and Inclusion Advocacy (DIA) team aims to help people impacted by or at risk of domestic abuse, sexual abuse or harmful practices by identifying barriers which may prevent them from accessing the help they need.

OBJECTIVES

~~-~~

~~a~~ & . To address barriers, improve access and promote inclusion by working with service users who may be marginalised or disadvantaged in accessing services

“I didn't know my way around certain things like housing but you have helped me. You could talk to other services for me. You always helped. I was at my lowest but I felt comfortable here....I am very grateful for all your help….You have done so much for me.

– DIA Service User

STATISTICS [ During the year we have seen...

==> picture [373 x 66] intentionally omitted <==

----- Start of picture text -----
63 92 76 16 38 7 975
REFERRALS INDIVIDUALS ADULTS CYP OUTREACH TRAINING PEOPLE
RECEIVED SUPPORTED SUPPORTED SUPPORTED SESSIONS SESSIONS REACHED VIA
OUTREACH &
TRAINING
----- End of picture text -----

“It was good to talk with the yellow door about my issues and feel valued. I felt very comfortable and feel like this experience has changed me into the person I’ve wanted to be for a long time.” – DIA Service User

KEY ACTIVITIES Ld

Tailored one to one advocacy and support to reduce risks and prevent domestic and sexual abuse

Specialist skills to support people of any age affected by Harmful Practices

Community group engagement to cascade awareness of rights, the law and how to get help to all those that need it

“MY ADVOCATE HAS NOT JUST HELP ME WITH AGENCIES, SHE BEEN MY EMOTIONAL SUPPORT DURING A HARD TIME.”

25

Annual Review 2024-25 INDEPENDENT SEXUAL VIOLENCE ADVISORS (ISVA)

The ISVA team offers emotional and practical support to adults, children and young people following rape, sexual abuse or sexual assault. ISVAs offer independent information and advice about next steps and support throughout the criminal justice system.

OUTCOMES

==> picture [162 x 14] intentionally omitted <==

----- Start of picture text -----
39% 89%
----- End of picture text -----

39% increase in trials 89% service users who supported on prior year felt more able to make informed choices thanks to the ISVA service

OBJECTIVES

ACTIVITIES

“ISVA really helped me through many of my lowest points in my life. They would always arrive with a smile and reassure me about my concerns. I can’t put into words how much [ISVA] and yellow door have helped me and saved my life”

– ISVA Service User

“before i heard of yellow door, i imagined that i would just be walking straight into a police station to tell my story. the supportive way in which [ISVA] held the space and empowered me to speak with a police officer in the safety of your building made it all so much easier than i imagined.”

The ISVA team provides personalised practical and emotional support

They give independent advice to help service users make informed choices about what happens next, including whether they want to report to the police and/ or consider healthcare options available to them

– ISVA Service User

“Without my ISVA I would've almost certainly backed down from taking everything to court. They allowed me to focus on living my life while they sorted out all the behind-the-scenes things that needed to be done. I could not speak more highly of my ISVA if I tried.” – ISVA Service User

The team work closely with Hampshire Constabulary’s Teams including the Amberstone and Child Abuse Investigation Teams to support those who choose to report through the criminal justice process

STATISTICS

==> picture [573 x 91] intentionally omitted <==

----- Start of picture text -----
3 s~~—cB During the year we have seen...
i
° be . . _ \
1,313 1,368 392 166
REFERRALS ADULTS CYP TRIALS
RECEIVED SUPPORTED SUPPORTED SUPPORTED
----- End of picture text -----

26

Annual Review 2024-25

FUNDRAISING & VOLUNTEERING

Our work is made possible by the generosity of our funders, donors, and volunteers. We are extremely grateful to everyone who has contributed their time, energy and resources to us this year, to ensure that we can continue to support those affected by domestic and sexual abuse and other forms of interpersonal harm or discrimination, across Hampshire.

FUNDING GRANTS

We are extremely thankful to the trust placed in us by our funding partners and their continued commitment to our vision. Their grants have provided us with the stability needed to plan ahead, innovate, and expand our reach.

Thank you to our local authority partners at Police and Crime Commissioner for Hampshire & Isle of Wight, Southampton City Council, Portsmouth City Council and Hampshire County Council who have enabled us to deliver services that are inclusive and effective.

Thank you to all our grant funders, with special thanks to The National Lottery Community Fund, Children in Need, the Charles Hayward Foundation, Henry Smith Foundation, Garfield Weston Foundation, Zurich Community Trust, Help to Create Hope Trust, The Clothworkers Foundation, The Masonic Charitable Foundation, St James’s Place Charitable Foundation, Southern Co-op, and The Rayne Foundation. Your support has enabled us to continue pursuing our vision of a world where adults, families, young people and children can live without experiencing domestic and sexual abuse and the resulting devastating impacts.

27

Annual Review 2024-25

FUNDRAISING & VOLUNTEERING

COMMUNITY FUNDRAISING & SUPPORT

Support for Yellow Door continues to grow and we want to thank everyone that has donated to us this year.

We are grateful to the incredible members of our local communities including partners, community groups, businesses, and organisations — who continue to support us by raising funds and generously donating items for our services and service users.

Outreach is a vital part of our work, helping us to raise awareness of our services while also creating new opportunities for fundraising. During 2024/25, we had the privilege of attending events at Solent and Southampton University including Freshers’ Fayres, Mental Health days and International Women’s Day celebrations.

Attending these type of events helps to strengthen our profile, enable us to connect with more people who may benefit from our support, and inspire new partnerships and funding opportunities to sustain our work.

28

Annual Review 2024-25

==> picture [226 x 111] intentionally omitted <==

----- Start of picture text -----
28
pw
ae oe Gre
Fundraising
Highlights
----- End of picture text -----

29

Annual Review 2024-25

FUNDRAISING & VOLUNTEERING

Our volunteering team are responsible for looking after our valued volunteers and engaging our local community

DONATION OF GOODS

OUR VOLUNTEERS

We could not achieve what we do without the support of our volunteers, each giving their time and skills to support all aspects of our work. We are so grateful for our team of dedicated volunteers who provide invaluable support to our organisation.

At the end of March 2025, Yellow Door had 37 volunteers supporting the service; 22 client facing and 15 in support roles. As well as a team of volunteer counsellors helping the Therapeutic service, we have volunteers who help across the service including Outreach, Psychoeducational groups, Business support and with donations.

The Yellow Door helpline continues to be coordinated »|| by the Volunteering Team with the support of a few dedicated volunteers.

==> picture [65 x 8] intentionally omitted <==

----- Start of picture text -----
STATISTICS
----- End of picture text -----

Corporate Volunteering days were attended by Mace and Lloyds Bank, supporting all aspects of maintaining our premises and gardens.

4,382 VOLUNTEER HOURS 2023/24 - 5,722 2,005 CLIENT FACING VOLUNTEER HOURS 2,298 BUSINESS SUPPORT VOLUNTEER HOURS 79 CORPORATE VOLUNTEERING

We are extremely grateful to our corporate partner Gentian Development Group who introduced us to SM5 Developments Ltd and both were able to provide their support with our new Therapeutic Space, The Aspen.

Our trustees also give up their time and expertise voluntarily and join with our volunteer workforce to make up an expansive team in supporting the Yellow Door alongside our paid staff.

We have seen a decline in volunteering hours during the year which is consistent with a reduction in volunteering in this sector across the UK.

This decline poses challenges for charities like us who rely on volunteer support. Economic pressures, time constraints and changing social dynamics have all had an impact on how people choose to spend their time. As a charity we can attempt to alleviate the barriers to participation by looking at how we attract and retain volunteers.

30

Annual Review 2024-25

Disclosure of information to auditor

Members of the Board of Trustees who served during the period and up to the date of this report are set out on page 6. In accordance with company law, as the charitable company’s directors, we certify that:

The Trustees’ Report was approved by the Board of Trustees.

...............................................

J Greer

Trustee

...............................................

C Brook

Trustee

31

YELLOW DOOR (SOLENT)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF YELLOW DOOR (SOLENT)

Opinion

We have audited the financial statements of Yellow Door (Solent) (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, 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.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial 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 Board of 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 Board of 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:

32

YELLOW DOOR (SOLENT)

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF YELLOW DOOR (SOLENT)

Matters on which we are required to report by exception

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:

Responsibilities of Board of Trustees

As explained more fully in the statement of trustees' responsibilities, the Board of Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Board of Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Board of Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

33

YELLOW DOOR (SOLENT)

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF YELLOW DOOR (SOLENT)

Audit response to risks identified

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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.

Adam Buse FCA (Senior Statutory Auditor)

For and on behalf of Fiander ETL, Statutory Auditor Chartered Accountants Stag Gates House 63/64 The Avenue Southampton Hampshire SO17 1XS Date: .........................22.10.2025

34

YELLOW DOOR (SOLENT)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Unrestricted
Restricted
funds
funds
funds
General
Designated
2025
2025
2025
Notes
£
£
£
Income from:
Donations and legacies
3
37,891
-
-
Income from Gift Aid
3
3,595
-
-
Charitable activities
Counselling
4
679,683
-
127,009
Family Therapy
4
27,739
-
3,414
Trauma Services (TS)
4
40,461
-
39,205
Diversity & Inclusion Advocacy
(DIA)
4
63,166
-
72,855
Domestic Abuse Team (DAT)
4
17,039
-
64,333
ISVA
4
344,837
-
370,900
STAR Project
4
33,000
-
74,615
Gender Identity (GI)
4
9,000
-
5,625
Partnerships
4
-
-
10,800
Business Support Funding
4
12,000
-
165,112
Building Project Funding
4
-
-
128,367
Other trading activities
5
13,219
-
-
Investments
6
17,169
-
-
Total income
1,298,799
-
1,062,235
Expenditure on:
Charitable activities
7
1,119,475
15,008
934,273
Total expenditure
1,119,475
15,008
934,273
Net incoming resources before
transfers
179,324
(15,008)
127,962
Gross transfers between funds
133,560
45,008
(178,568)
Net income/(expenditure) for the year/
Net movement in funds
312,884
30,000
(50,606)
Fund balances at 1 April 2024
898,147
105,000
52,681
Fund balances at 31 March 2025
1,211,031
135,000
2,075		 Total
2025
£
37,891
3,595
806,692
31,153
79,666
136,021
81,372
715,737
107,615
14,625
10,800
177,112
128,367
13,219
17,169
2,361,034
2,068,756
2,068,756
292,278
-
292,278
1,055,828
1,348,106		 Total
2024
£
71,543
3,440
605,984
46,731
67,684
200,122
82,869
815,055
84,168
34,080
12,404
124,704
-
15,731
6,568
2,171,083
2,020,007
2,020,007
151,076
-
151,076
904,752
1,055,828

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

35

YELLOW DOOR (SOLENT)

BALANCE SHEET

AS AT 31 MARCH 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 12 882,374 688,669
Current assets
Debtors 13 21,233 227,058
Cash at bank and in hand 1,089,764 786,982
1,110,997 1,014,040
Creditors: amounts falling due within 15
one year 316,963 296,019
Net current assets 794,034 718,021
Total assets less current liabilities 1,676,408 1,406,690
Creditors: amounts falling due after
more than one year 16 (328,302) (350,862)
Net assets 1,348,106 1,055,828
The funds of the charity
Restricted income funds 19 2,075 52,681
Unrestricted funds - general 1,211,031 898,147
Unrestricted funds - designated 21 135,000 105,000
1,348,106
~~__~~		 1,055,828
~~__~~

The financial statements were approved by the Board of Trustees on 22/10/2025

7 .............................. Cubes C. .............................. Brook J Greer C Brook Trustee Trustee

Company registration number 05486084 (England and Wales)

36

YELLOW DOOR (SOLENT)

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash generated from operations
27
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash used in investing activities
Financing activities
Repayment of bank loans
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
£
534,501
(226,061)
17,169
(208,892)
(22,827)
(22,827)
302,782
786,982
1,089,764		 2024
£
£
140,519
(17,233)
6,568
(10,665)
(20,605)
(20,605)
109,249
677,733
786,982

37

YELLOW DOOR (SOLENT)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Yellow Door (Solent) is a private charitable company limited by guarantee incorporated in England and Wales and registered with the Charity Commission in England and Wales. The registered office is 30 Brookvale Road, Southampton, Hampshire, SO17 1QR.

1.1 Accounting convention

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” (“FRS 102”) 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)" (effective 1 January 2019). 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.

1.2 Going concern

At the time of approving the financial statements, the Board of Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Board of Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Board of Trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the Board of Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

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.

1.4 Income

All income is included in the Statement of Financial Activities when the charitable company is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

38

YELLOW DOOR (SOLENT)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes VAT as the charitable company is not VAT registered and is reported as part of the expenditure to which it relates.

Costs of raising funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.

Expenditure on charitable activities comprises those costs incurred by the charitable company in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and their associated support and governance costs.

Support costs are those functions that assist the work of the charitable company but do not directly undertake the charitable activities. These costs have been allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource and are apportioned on an appropriate basis e.g. floor areas, per capita or estimated usage.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charitable company and include the audit fees and costs linked to the strategic management of the charitable company.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Fixed assets costing more than £500 are capitalised at cost.

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:

Freehold property 2% straight line basis Office equipment 15% reducing balance and 25% straight line basis

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.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

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.

39

YELLOW DOOR (SOLENT)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.9 Financial instruments

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

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

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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Taxation

The charitable company is exempt from Corporation Tax on its charitable activities.

1.11 Employee benefits

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.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

40

YELLOW DOOR (SOLENT)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Board of 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.

There are no items in the Financial Statements where judgements and estimates would have a significant effect on amounts recognised in the Financial Statements.

3 Donations and legacies

Unrestricted
funds
general
2025
£
Donations and gifts
37,891
Income from Gift Aid
3,595
41,486		 Total
2024
£
71,543
3,440
74,983

41

YELLOW DOOR (SOLENT)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

4 Income from charitable activities

Unrestricted Restricted Total Total
funds funds
general
2025 2025 2025 2024
£ £ £ £
Government contracts
HCC - ISVA contract 301,800 - 301,800 301,800
HCC - SA contract - - - 32,342
NHS - Male ISVA contract 43,037 - 43,037 42,002
NHS - (CAMHS) Therapeutic support 30,000 - 30,000 30,000
OPCC - Frankie/Sexual Crime Therapy 692,293 - 692,293 346,146
SCC - Disability & Domestic Abuse contract 23,333 - 23,333 50,000
SCC - BAME & Domestic Abuse Contract 23,333 - 23,333 49,964
SCC - DVSA contract 101,129 - 101,129 101,129
Government grants
NHS Hampshire, Southampton & IOW CCG - - - 92,523
NHS England & NHS Improvement - - - 20,700
NHS Hampshire & IOW ICB - CYP Therapy - 18,750 18,750 31,250
NIHR - Gender Identity Evaluation - - - 5,550
NIHR - Diversity Evaluation - - - 2,913
HCC - Household Support Fund - - - 17,985
HCC - Councillor Grants - 2,700 2,700 -
Home Office - Safer Streets - 64,615 64,615 64,857
New Forest District Council - Community Grant - - - 5,100
OPCC - Additional ISVA - 370,900 370,900 332,342
OPCC - CAPVA - 28,000 28,000 27,000
OPCC - DASV Fund - 134,669 134,669 134,669
OPCC - Male Rape Support Fund - - - 9,877
OPCC - Supporting Victims Uplift Grant - - - 14,260
Non-Government grants 12,000 442,601 454,601 361,392
Income from charitable activities 1,226,925 1,062,235 2,289,160 2,073,801
For the year ended 31 March 2024 965,383 1,108,418 2,073,801

42

YELLOW DOOR (SOLENT)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

5 Other trading activities

Unrestricted
Restricted
funds
funds
general
2025
2025
£
£
Rental income
3,504
-
Training Fees and supervision
9,715
-
Other trading activities
13,219
-
For the year ended 31 March 2024
15,731
-		 Total
2025
£
3,504
9,715
13,219		 Total
2024
£
3,144
12,587
15,731
15,731

6 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 17,169 6,568

43

YELLOW DOOR (SOLENT)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

7 Charitable activities

Charitable activities
Counselling Family TS DIA DAT ISVA STAR GI Partnerships Business Total Total
Therapy Project Support 2025 2024
Funding
£ £ £ £ £ £ £ £ £ £ £ £
Staff costs 641,631 29,993 71,651 89,963 72,741 533,534 86,009 19,184 - 145,459 1,690,165 1,674,887
Supervision and consultancy 56,390 935 316 357 259 1,946 394 2,181 - 5,912 68,690 46,380
Training, recruitment and staff
costs 19,254 236 778 1,514 1,683 14,798 1,842 166 - 3,792 44,063 39,787
Partners payment for contracts - - - - - - - 10,800 - 10,800 12,404
717,275 31,164 72,745 91,834 74,683 550,278 88,245 21,531 10,800 155,163 1,813,718 1,773,458
Share of support costs (see
note 8) 71,308 3,571 12,223 22,517 9,994 80,772 16,385 2,610 - 20,658 240,038 232,570
Share of governance costs
(see note 8) 5,774 218 734 814 593 4,474 947 155 - 1,291 15,000 13,979
794,357 34,953 85,702 115,165 85,270 635,524 105,577 24,296 10,800 177,112 2,068,756 2,020,007
Analysis by fund
Unrestricted funds - general 662,351 31,340 45,905 41,617 20,390 260,655 30,208 18,484 - 8,525 1,119,475 905,462
Unrestricted funds - designated 4,998 199 592 693 547 3,563 754 187 - 3,475 15,008 1,512
Restricted funds 127,008 3,414 39,205 72,855 64,333 371,306 74,615 5,625 10,800 165,112 934,273 1,113,033
794,357 34,953 85,702 115,165 85,270 635,524 105,577 24,296 10,800 177,112 2,068,756 2,020,007
For the year ended 31 March 2024
Unrestricted funds - general 370,841 38,970 17,705 103,065 125,386 115,266 101,990 18,886 1,604 11,749 905,462
Unrestricted funds - designated 439 15 60 106 45 499 76 15 - 257 1,512
Restricted funds 233,269 5,760 45,974 85,262 65,830 472,373 51,168 29,893 10,800 112,704 1,113,033
604,549 44,745 63,739 188,433 191,261 588,138 153,234 48,794 12,404 124,710 2,020,007

44

YELLOW DOOR (SOLENT)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8 Support costs

Depreciation
Fundraising costs
Premises
Office costs
Bookkeeping
Professional fees
Bank interest and charges
Audit fees
Analysed between
Charitable activities		 Support
costs
Governance
costs
£
£
32,356
-
35,207
-
79,942
-
61,206
-
2,766
-
28,276
-
284
-
-
15,000
240,037
15,000
240,037
15,000		 2025
£
32,356
35,207
79,942
61,206
2,766
28,276
284
15,000
255,037
255,037		 Support
costs
Governance
costs
£
£
28,283
-
28,115
-
49,816
-
80,114
-
9,196
-
36,876
-
169
-
-
13,980
232,569
13,980
232,569
13,980		 2024
Basis of allocation
£
28,283
Usage
28,115
Allocated on time
49,816
Usage
80,114
Usage
9,196
Governance
36,876
Usage
169
Usage
13,980
Governance
246,549
246,549

45

YELLOW DOOR (SOLENT)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

9 Net movement in funds 2025 2024
£ £
Net movement in funds is stated after charging/(crediting)
Fees payable to the company's auditor for the audit of the company's financial
statements 15,000 13,980
Depreciation of owned tangible fixed assets 32,356 28,283
Operating lease charges 2,223 2,223

10 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
67
2025
£
1,514,019
130,870
45,276
1,690,165		 2024
Number
64
2024
£
1,500,310
131,393
43,184
1,674,887

The number of full-time staff during the year was 20 (2024: 23) and part-time staff was 47 (2024: 41). Full-time equivalent staff numbers during the year were 50 (2024: 49).

No payments were made to Trustees by way of remuneration or expenses during the year (2024: £nil). The employee benefits of the key management personnel total £265,609 (2024: £279,628).

The number of employees whose annual remuneration was more than £60,000 is as follows:

The number of employees whose annual remuneration was more than £60,000
is as follows:
11
Taxation		 2025
Number
1		 2024
Number
1

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

46

YELLOW DOOR (SOLENT)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

12
Tangible fixed assets
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation and impairment
At 1 April 2024
Depreciation charged in the year
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
13
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
14
Loans and overdrafts
Bank loans
Payable within one year
Payable after one year
Amounts included above which fall due after five years:
Payable by instalments		 Freehold
property
£
782,115
204,644
986,759
123,666
18,303
141,969
844,790
658,449		 Office
equipment
£
77,564
21,417
98,981
47,344
14,053
61,397
37,584
30,220
2025
£
4,324
50
16,859
21,233
2025
£
351,982
23,680
328,302
219,070		 Total
£
859,679
226,061
1,085,740
171,010
32,356
203,366
882,374
688,669
2024
£
199,376
-
27,682
227,058
2024
£
374,809
23,947
350,862
242,834

The long-term loans are secured by fixed charges over freehold property which has a carrying value of £633,876 (2024: £649,338).

47

YELLOW DOOR (SOLENT)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

14 Loans and overdrafts

(Continued)

During the year to 31 March 2016 the charitable company took out two loans with Lloyds Bank plc in order to purchase the freehold property.

The first loan of £180,000 is repayable over 20 years. It has a variable rate of interest of Base + 2.9% per annum. The second loan of £352,600 is repayable over 20 years. It carries a fixed rate of interest of 4.72%.

15 Creditors: amounts falling due within one year

15
Creditors: amounts falling due within one year
Notes
Bank loans
14
Other taxation and social security
Deferred income
18
Trade creditors
Other creditors
Accruals
16
Creditors: amounts falling due after more than one year
Notes
Bank loans
14
17
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
23,680
35,046
168,097
23,074
13,276
53,790
316,963
2025
£
328,302
2025
£
45,276		 2024
£
23,947
42,561
138,751
31,113
1,196
58,451
296,019
2024
£
350,862
2024
£
43,184

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. 18 Deferred income

2025 2024
£ £
Other deferred income 168,097 138,751

48

YELLOW DOOR (SOLENT)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

18
Deferred income
Movements in the year:
Deferred income at 1 April 2024
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2025		 (Continued)
138,751
133,897
(138,751)
(133,897)
168,097
138,751
168,097
138,751

19 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Counselling
Family Therapy
TS
ISVA
DAT
DIA
STAR Project
GI
Partnerships
Business Support Funding
Restricted Individual Donations
Building Project Funding		 At 1 April
2024
Incoming
resources
Resources
expended
£
£
£
-
127,009
(127,009)
-
3,414
(3,414)
-
39,205
(39,205)
2,480
370,900
(371,306)
-
64,333
(64,333)
-
72,855
(72,855)
-
74,615
(74,615)
-
5,625
(5,625)
-
10,800
(10,800)
-
165,112
(165,112)
50,201
-
-
-
128,367
-
52,681
1,062,235
(934,274)		 Transfers
At 31 March
2025
£
£
-
-
-
-
-
-
-
2,074
-
-
-
-
-
-
-
-
-
-
-
-
(50,201)
-
(128,367)
-
(178,568)
2,074

49

YELLOW DOOR (SOLENT)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

19
Restricted funds
Previous year:
Counselling
Family Therapy
TS
ISVA
DAT
DIA
STAR Project
GI
Partnerships
Business Support Funding
Restricted Individual Donations		 At 1 April
2023
Incoming
resources
Resources
expended
£
£
£
1,758
231,511
(233,269)
-
5,760
(5,760)
-
45,974
(45,974)
3,600
471,253
(472,373)
-
65,830
(65,830)
-
85,262
(85,262)
-
51,168
(51,168)
1,737
28,156
(29,893)
-
10,800
(10,800)
-
112,704
(112,704)
11,591
38,610
-
18,686
1,147,028
(1,113,033)		 (Continued)
Transfers
At 31 March
2024
£
£
-
-
-
-
-
-
-
2,480
-
-
-
-
-
-
-
-
-
-
-
-
-
50,201
-
52,681

50

YELLOW DOOR (SOLENT)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

19 Restricted funds

(Continued)

Restricted funds are funds which have been given for particular purposes and projects. The restricted funds must be used for the specific purpose as laid down by the donor. The restricted funds are:

51

YELLOW DOOR (SOLENT)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

20 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and 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.

General funds
Previous year:
General funds		 At 1 April
2024
Incoming
resources
Resources
expended
£
£
£
898,147
1,298,799
(1,119,475)
At 1 April
2023
Incoming
resources
Resources
expended
£
£
£
741,223
1,024,055
(905,462)		 Transfers
At 31 March
2025
£
£
133,560
1,211,031
Transfers
At 31 March
2024
£
£
38,331
898,147

21 Unrestricted funds - designated

These are unrestricted funds earmarked for a particular project and are made up as follows:

Balance at
1 April 2023
£
IT Fund
9,498
Property
Fund
20,345
Building
Development
50,000
Therapy
Services
65,000
Garden Fund
-
144,843		 Resources
expended
£
-
(1,512)
-
-
-
(1,512)		 Transfers
£
10,502
31,167
(15,000)
(65,000)
-
(38,331)		 Balance at
1 April 2024
£
20,000
50,000
35,000
-
-
105,000		 Resources
expended
£
-
(15,008)
-
-
-
(15,008)		 Transfers
31
£
-
45,008
(35,000)
-
35,000
45,008		 Balance at
March 2025
£
20,000
80,000
-
-
35,000
135,000

The Board of Trustees have designated the following funds:

52

YELLOW DOOR (SOLENT)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

22 Analysis of net assets between funds

Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2025
2025
2025
£
£
£
Fund balances at 31 March 2025 are represented by:
Tangible assets
882,374
-
-
Current assets/(liabilities)
656,959
135,000
2,075
Long term liabilities
(328,302)
-
-
1,211,031
135,000
2,075
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2024
2024
2024
£
£
£
Fund balances at 31 March 2024 are represented by:
Tangible assets
688,669
-
-
Current assets/(liabilities)
560,340
105,000
52,681
Long term liabilities
(350,862)
-
-
898,147
105,000
52,681		 Total
2025
£
882,374
794,034
(328,302)
1,348,106
Total
2024
£
688,669
718,021
(350,862)
1,055,828

23 Operating lease commitments

Lessee

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:

Within one year
Between two and five years		 2025
£
2,223
3,837
6,060		 2024
£
2,223
6,060
8,283

24 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

25 Legal status of the charitable company

The charitable company is limited by guarantee and has no share capital. The liability of each committee member, in the event of winding-up is limited to £1.

53

YELLOW DOOR (SOLENT)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

26
Analysis of changes in net funds
At 1 April 2024
£
Cash at bank and in hand
786,982
Loans falling due within one year
(23,947)
Loans falling due after more than one year
(350,862)
412,173
27
Cash generated from operations
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
Movements in working capital:
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Increase in deferred income
Cash generated from operations		 Cash flowsAt 31
£
302,782
267
22,560
325,609
2025
£
292,278
(17,169)
32,356
205,825
(8,135)
29,346
534,501		 March 2025
£
1,089,764
(23,680)
(328,302)
737,782
2024
£
151,076
(6,568)
28,283
(95,819)
58,693
4,854
140,519

54

Yellow Door

www.yellowdoor.org.uk 023 8063 6312 (office) 023 8063 6313 (helpline)