Charity Registration No. 1112812 Company Ragistration No. 5495576 IEngland and Wales) YES TO LIFE LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
YES TO LIFE LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trustsès J Burne R Daly C McLusky F Sweet D Brierley IAppointed 7 June 20211 Charity numbar 1112812 Company number 5495576 Registerod offic 71- 75 Shetton Street Covent Garden London WC2H 9JQ Independant &xaminer Charlotte Toemaes Bsc FCA Ellacotts LLP Countrywide House 23 West Bar Banbury OX16 3SQ Bankers Natwesl PIC 11 Upper Strpel The Angel London N1 OPQ
YES TO LIFE LIMITED CONTENTS Page Trustees, report Independent examiner's report Statement of financial activities Balance sheet Noles lo the financial statements 10-24
YES TO LIFE LIMITED TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORTI FOR THE YEAR ENDED 31 MARCH 2021 The trustees present their report and financial statements for the year ended 31 March 2021. The financial statements have been prepared in aGcordance wth the accounting policies sel out in note 1 10 the financial slaternenls and comply with the charty's articles of associab'()n, the Companies Act 2006 and 'Accoulltin9 and Reporting by Charilie5'. Staternenl ol Recommended Practice applicable to charities preparing their accounts In accordance with the Finan¢ial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191" Objectives and activitiès The Chanly is governed by a Memorandum and Articles ofAsso¢ialion. The Main objects of the Charity are.. 1. The relief and support of people who have cancer and their carer5 through our Help Line., wlh direct funding". and providing high quality information with easy access. 2. Raising public awareness of integrative medicine and lo assist wherever possible in making il more generally available. 3.Through our education progomme, bringing together well researched information and speakers lo keep the public. health officials and people who work in the complementary and alternative arena advised of lalesl developmen15 in the option5 for cancer treatment in the UK and overseas. 4. Through our Wellbeing Workshops, bringing together people with can¢er and ¢ompanieslpraclilioners who can provide useful information and practical help across a range of activities. The Charity undertook the lollowng activities Its fvrther its obiectives and aims for the public benefit.. Providing vital information lo cancer patients through our help line Obtaining discounts from the cost of supplies and Services for our beneficiaries Increasing the number of help line operators Continuing to develop the Yes lo Life team Further developing the Wellbeing Workshops across the UK Continuing to focus on developing strong corporate partnerships Collaborative working with other charitable organisations who support the Yes lo Life ethos ContinLJing to review revenue prodijcing special projects Being a driving force for change Due lo limited finances during this period our patient aware scheme was suspended, with an inlentitsn lo restart when possible. The trustees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the charity should undertake.
YES TO LIFE LIMITED TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2021 Vol leer The charity's helpline is run by volunteers. During the year 11 volunteer5 operated the Helpline, each being responsible for calls on a day of the week allocated lo them based on their availability. All Helpline volunteers undergo a training programme which consists of 3 modules spread acr05s a 2-monlh period. Volunteers have regular contact with the Helpline co-ordinator." the finance executive and the executive director and meet as a group during the year. Achievements and performance 2020 2021 ha5 been a year of recovery for Yes lo Life. Following the drastic overhead cuts that had been made previously. MiqLJel Leon led a gradual re¢overy over the year. amidst the challenging environment of covid restrictions. A key aspe¢l of the turn in our finances has been the increasing success we have enjoyed with grant applications. In the past. grants have never made up a very significant proportion of the charity's Income, despite focused efforts to deliver successful applications, and so reliance has fallen on the public and our events programme to maintain our income, alongside some very important legacies. Miquel's background in fundraising. coupled with his determination to find the right 'ask' for Success, has shifted the balance of our income considerably, at a time when the DPPOrtunilies for our 'lraditional' rotstes were almost completely blocked. due lo the pandemic. This has enabled us to rebuild our resetves to a level that gives the Trustees the assurance they need lo Cornmil lo forward plans, and lor the charity to continue to deliver its core services, and simultaneously expand some aspects of our offering. To support this, there has been a MeasUd increase in part-time voluntary and paid staff. Our core servi¢e, the Helpline. ran throughout the year along with an increasingly supportive discount scheme and personal consult8lions, and with a growing emphasis on Personal Fundraising Schemes crowdfunding operated through the charity- a5 an alternative lo the grants we previously offered. a form of Our Wgwam support forum has gone from strength lo strength, with regular online events, online classes, virtual support groups (which include groups that, ou15ide of ¢ovid re5triction$, operate face lo facel. and a growng resource library. A new partnership with an event organiser, enabled us lo put on the large51 conference on Inlegr2live Cancer Care in the UK to date, with total ticket Sales over two weekends ol around 1100 from the UK and all around the world. The event featured nearly 50 top International expert speakers. In addition to the gUlar online weekly Yes lo Life Show which has been running since 2015. 2021 saw the launch of CANCERTALK, a groundbreaking podcast co-hosted by Senior NHS OnGologisl Dr Penny Kechagioglou and our Chaiman. Robin Daly, investigating the challenge5 and benefits of integration. The year ended on a high. with the 2-day Congress planned for a year earlier- bul which had been postponed due lo covid - re-configured for delivery online. This was a huge Success and was extremely well supported both by the PLJblic and business sponsors, attracting a larger audience than our regular 'in-per50n' conferences. due lo the assIbility of online events. The experience and learning we have derived from delivefjng all types of services online during this peritsd wll significantly affect the way we operate ill future. The charity has raised money through a variety of fundraising events, including social events and community fundraising across the country. The charity is enrolled in several giving schemes including Give As You Live, Amazon Smile and Facebook Birthday Fundraiser. We encourage people who shop online lo join these schemes in order to ¢reale another income stream.
YES TO LIFE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT} (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Finan¢ial raview 11 is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained al a level equivalent lo six month's expenditure. The Iruslees considers that reserves al this level will ensure that, in the event of a significant drop in funding. they will be able lo continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. Income for the year amounted lo £140k, a decrease of £19k from 2020. of which 99k was unrestricted and 41k was rÈ51ricted. Expenditure amounted to £132k. a signific3TIt decrease trom 185k in 2020. Unrestricted funds al 31 March 2021 are £42.546 and Restricted funds are £17.452. We are very thankfvl lo our ¢ommunily of donors and grant giving organisalions lor their continued support. The trustee's would like to give specific thanks lo our main conlribulors during the year.. Friends of Yes to Life Emergence Foundation Charities Aid Foundation ICAFI City Bridge Trust - The Edward Gostling FoLJndation Vve would also like lo thank sèveral private individuals for their generous donations. The Iruslees have asse$5ed the major risks ID which the charity is exposed, and ar& satisfied that systems are in place lo mitigate exposure to the major risk5. ans r futur This has been a period of operating in a climate of instability with the continuing covid reslnctions, bul despite this the charity has flourished, reformatted its programme5 for online audiences. and expanded.11 has also made significant 51rides in rebuilding its financial base. Plans are in place ft>r some ambitious events over the coming year. which include our AutLJmn Annual Conference. this lime a full weekend focusing on Nutritional Science and Cancer. 8ridging the Gap, an innovative initiative to promote collaboration between different disciplines for the benefit of patients, and Your Life & Cancer 2022, our tw&weekend online conference. for the Neyv Year. These major events wll be interspersed with smaller, more focused evenl5. As part of a new drive lo Inspi and educate oncology profe55ionals, our new PODCAST serie5 CANCERTALK wll become a regular monthly feature. and we will endeavour to reach professional audiences through a variety of Channels. This is our first regular co113boralion wlh an oncology professional in such a public platform and is hopefully just the beginning of many rn0 opportunities to change hearts and minds within the NHS. Furthermore we wll launch a new online professional development e-leaming plafform to introduce healthcare workers to the science, safety and appli¢alions of a wide range of integrative approaches. The British Society for Integrative Oncology IBSIO- bsio.org.ukl an initiative of Yes lo Life in 2Q11. has al last taken root as the professional organisalion that it was intended to be. It ha5 a new website. a growing membership. a partnership with the long-established SIO in the USA, and plans lor an online profe5siollal event. This has relieved our Chairman of any responsibility for its runnifjg, leaving him to represent the patient view on their committee, and we now anticipate working with them as a professional partner organisath"on. We will continue to build on the success of the Wigwam platform, increasing the number ol support groups and delivering more content. We wll also continue to deliver our regular services such as the Helpline and the Yes to Life Show. and lo build and improve our website content, including the popular LIFE Directory
YES TO LIFE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2021 Structu, governance and management Thé charity is controlled by ils goveming document, a deed of trust. and con$lilules a limited company, limited by guarantee. as defined by the Companies Act 2006. The liability of ea¢h member of the cotnpany. in the event of ils winding up. is limited lo £10. Tho directors of the company are also the ¢harity trustees for the purpose of charity law. Under the Articles ol the company the Charity is managed by the Board of Directors. One third ol the directors reb're by rolalion in each annual general meeting. The trustees. who are also the directors for the purpose of Company law, and who served during the year and up to the date 015ignatu of the financial statements were.. J Burne R Daly C McLusky F Sweet S De Cesare (Appointed 14 September 2020 and resigned 15 August 20211 IAppoinl6d 7 June 20211 If a Trusteè relireslresigns from the charity or an expenence gap is recognised. the Trustee Board are asked to identify any people they know who might be suitable. In addibon to this rnelhod. various sites are used for advertising for Trustees. These have included Pilollighl. Insb'lule of Fundraising, NVCO and the Small Charities Coalition D Brierfey Th st ortw proved by the Board of Trustees. ly Trustee Dated". IL:..I&..:.tsLI
YES TO LIFE LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YES TO LIFE LIMITED I report to the trustee5 on my examination of the finan¢ial statements of Yes lo Lrfe Limited Ilhe Charity) for the year ended 31 March 2021. Ra$ponsibilities and basis of report As the Iruslees ol the chanly land a150 Its dire¢tors for the purposes of company lawl you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 Ilhe 2006 Acll. Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in SpeCt of my examination of the charity's financial statements carried OLJI under section 145 of thè Charities Act 2011 Ilhe 2011 Act). In carrying out my exarninalion I have followed all the applicable Directions given by the Charty Commi5510 unrjer section 14515llbl of the 2011 Act. Independent examinerfs statèment I have completed my examination. I confirm that no matters have ¢tsme lo my attention in connectiori wlh the examination giving me cause lo believe that in any matenal respe¢l". accounting records were not kept in respect ol the charity as required by section 386 of the 2006 Act., or the financial slalemenls do not accor(J with those records., or the financial 51alements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which Is not a matter considered as part of an Independent ex3min8lion', or the financial statements have not been prepared in ac¢ordance wlh the methods and principles of th¢ Statement of Recommended Practice for accounting and reporting by charitle5 applicable to charities preparing their accounts in accordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no ¢oncems and have come across no other matters in connection wlh the examination to which attention shoijld be drawn In this report in order lo enable a proper understanding of the financial statements lo be reached. Charlott& Toemaes B$c FCA Ellacolts LLP Countrywide House 23 Vvest Bar Banbury 0x16 3SQ Dated. 20112121
YES TO LIFE LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021 Current rinancial year Unrestrlctgd Restricted funds funds 2021 2021 Total Total 2021 Notes 2020 co Donations and legacies Charitable activitie5 Other trading activities Investinenis 68.588 28,933 1.303 11 2.095 38,627 70.683 67.560 1.303 73,774 81.934 3,641 80 Total income 98,835 40.722 139,557 159,429 en Raising funds 8,080 1,150 9,230 10.123 Charitable activities 80,693 51,140 131,833 174,671 Total resources expended 88,773 52,290 141.063 184.794 Net incomellgxpenditurel for tho yearl Net movement in funds 10,062 111,5681 11,5061 125.3651 Fund balances al 1 April 2020 32,484 29,020 61,504 86,869 Fund balances at 31 March 2021 42,546 17,452 59,998 61.504 The statement of financial aclivits'es includes all gains and losse5 re¢ognised in the year. All income and expellditure derive from continuing activities. The statement of finan¢ial actlV11ies a150 complies with the requirements ft>r an income and expenditure account under the Companies Act 2006.
YES TO LIFE LIMITED STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021 PrÉor financial year Unrestricted Rastricted funds funds 2020 2020 Total 2020 Notè$ In omefr Donation5 and legacies Charitable activities other trading activities Investments 50,047 20,451 3,641 80 23,727 61.483 73,774 81,934 3.641 80 Total income 74.219 85,210 159.429 Ex nditu Raising funLts 9,436 687 10,123 Charitable a¢livilies 75,191 99.480 174,671 Total resources oxp&nded 84,627 100,167 184,794 Gross transfers beiween fund5 N&t incomèllexpenditurel for the y•arl Net movamgnt In funds 16611 19,7471 115,6181 125.3651 Fund balances at 1 April 2019 42,231 44,638 86.869 Fund balan¢è$ at 31 March 2020 32,484 29.020 61,504 The statement of financial ath"vities includes all gains and losses recognised In the year. All income and expenditure derive from continuing activities. The statement of finan¢ial aclivikn'es also complies with the requirements for an income and expenditure account under the Companies Act 2006.
YES TO LIFE LIMITED BALANCE SHEET AS AT 31 MARCH 2021 2021 2020 Notas FSxed assèts Intangible assets Tangible assets Investments 12 13 14 2,499 4,710 100 4,998 5.267 100 7,309 10.365 Currènt ass•t$ Stocks Debtors Cash at bank and in hand 245 28,372 33,263 16 18.015 40,724 61,880 Creditors.. amounts falling due wtthin ona year 58,739 17 19,1911 17,6001 Net current asset$ 52,689 S1,139 Total assetslgss currènt liabillties 59,998 61.504 Income funds Restricted funds Unr Iricted nds- Designated funds General unrestricted funds 19 17,452 eneral 29,020 20 44.238 11.6921 32,484 42,546 32.484 59,998 61,504
YES TO LIFE LIMITED BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2021 The company is enblled lo the exemption from the audit requirement contained In section 477 01 the Companies Act 2008, for thé year ended 31 March 2021. The dir8ctors acknoedge their responsibilities for complying with the requirements ol the Companies Act 2006 with SpeCt to accounting records and the preparation of financial statements. The rnembers h£ve not required the company lo obtain an audit of its financial statements for the year in question in accordance with section 476. These financi81 statements have been prepared in accordance wth the provisions applicable to companies subject to ltte small companies regime. financial ments were apwoved by the Truste&5 ... IL: 1.1.: 2£)31 ste Company Registration No. 5495576
YES TO LIFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Accounting policiés Charity infomiation Yes lo Life Limited is a private company limited by guarafjlee incorporated in England and Wales. The registered office Is 71 75 Shelton Street. Covenl Garden. London, WC2H 9JQ 1.1 Accounting ¢onvontion The financial slalements have been prepad in accordance wth the charity's articles of association. the Companies Act 2006 and 'Accounting and Reporting by Charities Statement of Recommended Pradice applicable lo charities preparing their accounts in a¢¢ordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 leffeclive 1 JanLJary 20191" The charity 15 a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for chanlies applying FRS 102 Update Bulletin 1 not lo prepare a Statement of Cash Flows. The financial slalemenls are prepared in sterlillg, which is the functional currency of the charity. Monetary amounts In these financial slalemenls are rounded to the nearest £. The finan¢ial statements have been prepared under the hislori¢al cost convention, modified lo include the revaluation of freehold properties 2nd lo include investment properties and certain financial instruments al fair value. The principal accounting policies adopted are set out below. 1.2 Going concern At the lime of approving the financial statements. the trustees have a reasonable expectstion ihat the charity has adequate resources lo continue in operational existence for the foreseeable future. Thus the trustees continue lo adopt the going concern basis of accounting in preparing the financial stalemenl5. 1.3 Charitsble funds Unreslncted fLJnds are available for use at the discretion of the IrLJslees in furtherance of their charitable objective5. Restricted funds are subject lo specific conditions by donor5 as lo how they may be used. The purposes and uses of the restricted funds are sel out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital rrust be maintsined by the charity. 1.4 Income IncoEne is re¢ognised when the charity Is legally enlilled to il after any performan¢e condits'ons have been met. the amounts can be measured reliably. and il is probable that income wll be received. Cash donations are recognised on receipt. Other donations are recognised tsnce the charity has been notified ol the donation, unless performance conditions require deferral of the amount. Income lax recoverable in relation lo donations re¢eived under Gift Aid or deeds of covenanl is recognised at the time of the donation. Legacies are recognised on receipt or olherwse if the charity has been notified of an impending distribution, the amount is known, and ieceipl is expected. If the amount is not known, the legacy is Irealed as a contingent asset. 10-
YES TO LIFE LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Accounting policies IContinu•dl 1.5 Expendrtur8 Liabilities are recognised as Èxpenditure as soon a5 there is a legal or constructive obligation committing the charity to that expenditure, It is probable that the transfer of economic benefits will be required in settlement and the amount of that obligation can be measured reliably. Costs ol generating funds are CognISed as monies directly spent on fundraisin9 acty'vilies. primarily that of fundraising events_ These are further analysed In the note$ lo the accounts. Expenditure on charitable a¢livities are those costs incurred directly on furtherance of the charities ch2rilable objects. This includ@5 Staff costs related to the wigwam co-ordinator. financial controller. executive director and helpline c¢y-ordinator. The Financial ¢ontroller and Executive Directors costs are allocated on a 25 75 split between direct costs and support costs represellling lirre spent covenng other roles. The helpline co-ordinators costs are split 113 to Helpline Services and 213 to Support costs as Administrative Duties. Each charitable activity also receives a lime-weighled share of support and governance costs. 1.6 Intangiblé fixed assets other than good%MII Intangible assets a¢quired separately from a bvsine55 are re¢ognised at cost and are subsèquently Fneasured al cost less accumulated amortisalion and accumulated impairment1ts5ses. Intangible asse13 acquired on business combinations are recognised separately from good111 at the acqu151tion date where il is probable that the expected lulure economic benefits that are attributable lo the asset will flow lo the entity and the fair value of the 335et Gan be measured reliably.. the Intangible asset arises from contractual or other legal rights.. and the intangible asset is separable from the entity. Amort15ation is re¢ognised so as lo write off the cost or valuation of assets less their residual values over their useful lives on the following base5". Development costs 4 Years Stoight Line 1.7 Tangible fixed assets Tangible fixed assets are initially measured at Cost and subsequently measured al cost or valuati'on, nel of depreciation and any impairent losses. Depreciation is recognised 50 8$ to write off the Gosl or valuation of assets less their residual values tsver their useful lives on the following bases". Fixtures and fittings Computers 4 Years Slraighl Line 4 Years Straight Line The gain or 10s5 ari51ng on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the 855et, and is recognised in nel incorllellexpenditurel lor the year. 1.8 Fixed asset investments Fixed asset investments are initially measured at transaction price excluding transaction costs. and are subsequently measured al fair value al each reporting date. Changes in fair value are recognised in net incomellexpendilurel for the year. Transaction costs are expensed as incurred. A subsidiary is an enlily controlled by the charity. Control is the power lo govem the finan¢ial and operating policies of the entity $0 as lo obtaill benefits from its activities.
YES TO LIFE LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 A¢¢ounting policiès (Continuad 1.9 Impairment of fixed ass&ts At each reporting end dale. the charity review5 the carrying amounts DI it5 tangible and intangible 355els lo determine whether there is any indi¢alion that those assets have suffered an irnpairment loss. If any such indication exists, the recoverable amount of the asset 15 estimated in order lo determine the extent of the impairrllenl loss lif any). 1.10 Stocks Stocks are slated al the lower of cost and estimated Selling price less costs to complete and sell. Cost comprise5 direct materials and. where applicable, direct labour costs and those ovetheads that have been incurred in bringing the stocks lo their present location and condition. Items held lor distribution at no or nominal consideration are measured the lower of replacement cost and cost. Nel realisable valu¢ 15 the estimated se111ng price les5 all estimated costs of completion and costs to be incurred In marketing, selling and distribution. 1.11 Cash and cash èquivalents Cash and cash equivalents include cash in hand, deposi15 held at Call with banks. other shtsrt-lerm liquid investments Wlth original malurilies ol three months or less, and bank overdrafts. Bank overdrafts are shown wthin borrowings in current liabilities. 1.12 Financlal instruments The charity has elected to apply the provisions of Section 11 '"Basic Financial Inslrumenls, and Se¢b'on 12 'other Financial Instruments Issues. of FRS 102 to all of ils financial instruments. Financial Instruments are re¢ogni5ed in the charity's balance sheet when the charity becomes paty lo the conlraclual provisonS of the instnjmenl. Financial assets and liabililiÈs are offset, wth the net amoun15 presented in the financial slalemenls. when there is a legally enforceable right l(> sel oft the recognised amounts and there is an intention lo settle on a nel basis or lo realise the asset and settle the liability simultaneously. Basic financial a55ets Basic financial asse15. which include debtors and cash and bank balances. are initially measured al transaction price including IrarTrsaclion costs and are subsequently carned al amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, there the transaction 15 measured at the present value ol the future receipts discounted at a market rale of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabllities Basic financial liabilities, including creditors and bank loans are initially recognised al Iransa¢lion price unless the arrangement Conslilutes a financing transaction. where the debt instrument is measured al the present value of the future payments discounted al a market rale of interest. Financial liabilities classified a5 payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost. using the effective interest rale method. Trade creditors are obligations to pay for goods or SeiCe$ 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-currenl Iiabililies. Trade creditors are recognised Initially at transa¢lion price and subsequently measured al amortised ¢ost using the effective interest method. 12
YES TO LIFE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Accounting policies (Continued) Derecognition of financial liabilities Financial Iiabililies are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.13 Employee benefits The cost of any unused holiday enlitlemenl is re¢ognisecl 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 lo terminate the employment of an elnployee or lo provide lefminalion benefits. 1.14 Retiremènt b•nefits Payments lo defined conlributhon retirement benefit schemes are charged as an expense as they fall due. Critical accounting estimates and judgements In the application of the charity's accounting policies, the tru51ees are required lo make judgements, e51imales and assumption5 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 lo 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 ftJlure period5 where the revision affects both current and future periods. Donations and legacias Unrestrictsd Restricted funds funds general 2021 Total Unrestricted Restricted funds funds general 2020 Total 2021 2021 2020 2020 Donats'tsn5 and gifts Legacies receivable Gran15 Received Gift aid Donated goods and services Other 13.232 20,001 16,100 18.657 1.889 15.121 20,001 16,100 18.863 24.458 1,000 12.974 11,615 3,590 28.048 1,000 33,111 11,615 20.137 206 367 231 367 231 68.588 2,095 70.683 50.047 23,727 73.774 13-
YES TO LIFE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Donations and legaci&$ Icontinuedl Grants receivabl8 for core activities Emergence Foundaty"on QBE EO Foundation Drurnmtsnd Will Trust Charities Aid Foundation Bridge House Estates The Edward Gostling Foundation Other 13,575 6,562 13,575 9.052 10.184 2.490 10.184 2.000 9,300 2,000 9,300 4,800 4,800 300 300 1S,100 16,100 12.974 20,137 33.111 ChaTitabl• activitie5 Fundraising Fundraising 2021 2020 Events Personal fundraising s¢hemes Supplement order schemes 28,933 20.753 17.874 20.451 43.011 18,472 67.560 81.934 Analysis by fund Unrestricted fund8- general Restricted funds 28,933 38.627 20,451 61.483 67,560 81,934 Other trading a¢tivitios Unrestricted Unrestricted funds funds genèral general 2021 2020 Sales Management Charges Commission 1,538 1,800 303 900 403 Other trading aclivits'es 1,303 3,641 14
YES TO LIFE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Investmènts Unrestricted Unrestricted funds fund5 general general 2021 2020 Interest receivable 11 80 Raising funds Unr•$tricted Rèstricted fvnds funds general 2021 Total Unrestricted Restricted funds lunLIs general 2020 Total 2021 2021 2020 2020 F ndrai Printing, promotion & marketing Fundraising consultancy Speakers Venue hire & catering Event IT & Online Platforrll Other fundraising costs 1,322 120 1,442 511 511 8.000 137 1,475 8.000 137 1,299 176 6,708 50 1,030 7.738 50 Fundraising and publicity 8,080 1,150 9,230 9,436 687 10.123 8,080 1.150 9,230 9,436 687 10,123 15
YES TO LIFE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Charitabla activities Canc8T Cancer Supportandsupport and Education Education 2021 2020 Staff costs Beneficiary Funding CoLJnselling costs Services costs 24,309 43.417 810 1,912 18.806 84.269 800 70.448 103,875 Share of sUPPOrt costs (see note 91 Share of governance costs (see note 91 60.275 1,110 69,686 1,110 131.833 174,671 Analysi5 by fijnd Unrestricted funds general Restricted funds 80,693 51.140 75.191 99,480 131,833 174.671 16
YES TO LIFE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Support costs Support Govgmance osts costs 2021 Support Govemance costs cos15 2020 Staff costs Depre¢ialion Accountancy feeg Training, travel and subsistence SofbNare and technology Bank charges Rent and rates Office expenses Insurance Membership and li¢ences Sundry expenses 42.836 3.836 2,520 42,836 3,836 2,520 38,414 3,157 2.460 38,414 3,157 2.460 255 9,323 411 255 9.323 411 1,798 17.382 390 1,728 1,424 484 1,798 17,382 390 1.728 1,424 464 519 512 519 512 63 63 735 1.734 735 1.734 Independent Examine15 fee Legal and professional 900 210 900 210 900 210 900 210 60.275 61,385 69,686 1,110 70.796 Analysed between Charitable activib'es 80.275 61,385 69,686 1,110 70.796 Govemance c051s includes payrnents lo the Independent Examiners of £90012020- £900 for Independènt Exatllination fees. 10 Trustegs None of the trustees lor any persons connected wth them) received any remuneration or benefits from the charity during the year. 17
YES TO LIFE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2021 11 Employees Number of employees The average monthly number of employees during the year was.. 2021 Numbar 2020 Numbor Administralitsn Employment costs 2021 2020 Wages and salanes Social security costs Other pension costs 66.591 56.015 381 824 554 67,145 57.220 There were no employees whose annual remunerah'on was £60,000 or more. 12 Intangiblè fixed assets D•v8lopment ¢ost$ Cost Al 1 April 2020 and 31 March 2021 9.998 Amortisation and Impaimient Al 1 April 2020 Amortisalion charged lor the year 4.998 2.499 At 31 March 2021 7,497 Carrylng amount At 31 March 2021 2,499 At 31 March 2020 4,998 18
YES TO LIFE LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 13 Tangiblo fixed assets Fixluros and fittings Comput8vs Total Cost Al 1 April 2020 Additions 219 7,021 780 7.240 780 Al 31 March 2021 219 7,801 8,020 Dopreciation and impairment Al 1 April 2020 Depreciation charged in the year 147 36 1,826 1.301 1,973 1,337 Al 31 March 2021 183 3,127 3.310 Carrying amount At 31 March 2021 36 4,674 4,710 Al 31 March 2020 72 5.195 5,267 14 Fixed ass&t inv&stments Other investmèllts ost or valuatlon Al 1 April 2020 & 31 March 2021 100 Carylng amount Al 31 March 2021 100 Al 31 Mar¢h 2020 100 other investments compri5e'. 2021 2020 Not8$ Investmen15 in SLJbsidiaries 23 100 100 15 Stocks 2021 2020 Finished goods and goods for resale 245 19
YES TO LIFE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 16 DebtOTS Amounts falling due wlthin one y•ar- 2021 2020 Amounts owed by fellow group undertakings Other debtors Prepayments 10.751 16,834 787 11,575 4,838 1.602 28,372 18,015 17 Cr&ditor$- amounts falling due within one yoar 2021 2020 Not85 Other taxation and soaal secunly Deferred income Trade creditors Accruals 154 812 3,578 210 3.000 18 2,347 6.690 9.191 7,600 18 D&f&rred incoma 2021 2020 Other deferred in¢ome 3,578 -20-
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YES TO LIFE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 20 Oesignated funds The income funds of the charity include the following designated funds which have been set aside out of unreslricleLI funds by the trustees for specific purposes". Movement in funds In¢omlng resources 8alanco at 1 April 202Q Transf8rs Balan¢tr at 31 Mah 2021 Winding up funds 44,238 44,238 44,238 44.238 21 Analysis of net assets between funds Unrestricted Restricted funds fund5 2021 2021 Total Unrestricted Restricted funds funds 2020 2020 Total 2021 2020 Fund balances al 31 March 202 1 are represellled by.. Intangible fixed assets Tangible assets Investments Current assetsl 2,499 2.499 4,710 100 4,998 209 100 4.998 5,267 100 4,710 100 5,OS8 39,947 12,742 52,689 26.722 24,417 51,139 42,546 17,452 59.998 32.029 29,475 61,504 22 Relatèd party transactions The following amount3 were outstanding at the reporting end date". Amounts owed by related Amounts owed by related parties parties 2021 2020 Balanca 8alanc8 Nat Nat Win-win Health Intelligence Ltd 10,751 10.751 11.575 11.575 10,751 10,751 11.575 11.575 During the year donations from Trustee's tolalled £3,01312020.' £3,225). 23-
YES TO LIFE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 23 Subsidiaries These financial statements are separate charity financial statements for Yes to Life Ltd. Details of the charity's subsidiaries at 31 March 2021 are as follow5.. Name of undertaking Règistèred offic• Natura of bu$in6SS Class of shares hèld Diroct Indirect Win-win Health Intelligen¢e 12 Copse Road, Sale of health supplements Ordinary Ltd Redhill, Surrey, and books RH16NW 100,00 24-