CHARITY COMMISSION FIRST CONTACT 06 JAN 2D2£ RECEIVED Yes to Life Limited Charity No. 1112812 Company No. 05495576 Tru5tees' Report and Unaudited Accounts 31 March 2024
Yes to Life Limited Contents Pages 2to5 Trustees, Annual Report Independent Examiner's Report Statement of Financial Activities Summary Income and Expenditure Account Balance Sheet Statement of Cash flows io Notes to the Account5 Ilto21 Deta iled Statement of Financial Activities 21to23 Page I
Yes to Life Limited Trustees Annual Report The trustees, who are also directors of the charity for the purposes of the Companies Act 2006. present their report with the unaudited financial statements of the charity for the year ended 31 March 2024. Reference and Administrative Detai15 Company No. 05495576 Charity No: 1112812 Registered Office 71-75 Shelton street Covent Garden London WC2H 9JQ Directors and Trustees The Director5 of the charitable company are it5 Trustees for the purposes of charity law. The following Directors and Trustees served during the year.. Adrian Taylor April Moss Clare McLusky Domlnic Brierly Fay Sweet John Bume Nicola Lafayette Robin Daly (Appointed 16 January 2024) IAppointed 10 January 20241 Accountants Claritas Accountancy Limited I Peach Street Wokingham RG40 IXJ Bankers Natwest plc 11 Upper Street The Angel London WC2H 9JQ ObJertive5 and Actlvities The Charity is governed by a Memorandum and Article5 of Association. The main objectives of the Charity are.. l.The relief and support of people who have cancer and their carers through our Help Line,. with direct funding; and providing high quality information with easy acces5. 2. Raising public awareness of integrative medicine and to assist wherever possible in making it more generally available. 3. Through our education programme, bringing together well researched information and speakers to keep the public, health officia15 and people who work in the complementary and alternative arena advised of latest developments in the option5 for cancer treatment in the UK and overseas. Page 2
Yes to Life Limlted Trustee5 Annual Report 4. Through our Wellbeing Workshops, bringing together people with cancer and companieslpractitioners who can provlrje useful information and practical help across a range of artivities. 5. Through our Wigwam Support Groups enable mutually supportive interaction between beneficiaries. The Charity undertook the following activities to further its objectives and aims for the public benefit: Providing vital information to cancer patients through otJr help line Obtaining discounts from the cost of supplies and Services for our beneficiaries Maintaining a programme of Helpline Operator training to support high standards of service and add new trainees to the existing programme CoTrtinuing.to d.evelop and troitLlh£.Ye&to Life team Further developing the Wigwam and Wellbeing Workshops accr05S the UK Maintaining a programme of high quality events for the purposes of education Continuing to focus on strong corporate partnerships Collaborative working with other charitable organisations who support the Yes to Life ethos Continue to review revenue producing special projects Being a driving force for change The trustee5 have paid due regard to guidance i55ued by the charity cornmi55ion in deciding what activities the charity should undertake. Volunteer5 The Charity's Helpline 15 Staffed by volunteers and other volunteers are involved in activities such as rese3rch and events. The Charity had a total of 52 volunteers during the year. Each Helpline volunteer was responsible for calls on a day of the week allocated to them based on their availability. All helpline volunteer5 undergo a training programme which consists of 3 modules spread across a 2 month period. Volunteers have regular contact with the Helpline Coordinator, the Financial Controller and the Executive Director and meet a5 a group during the year. Achievements and performance This past year ha5 been marked by a strengthening of our team and of our alliances. This has resulted from careful strategic planning, Supported by ongoing monitoring and evaluation. Working closely with specialist advisors, we have recruited new Trustee5, each with a specific remit, building towards our ideal Board. Following on from last year's appointments, we now have a dedicated Community Fundraiser and an Online Community Engagement Manager (overseen by our Marketing Trustee) in addition to our core administrative team. This has enabled us to significantly increase our community engagement, both in terms of delivering information and gaining support. In the wider healthcare environment. the acceptance of the model of integrative care has continued to grow, aided by our own initiative5 such as the ongoing CANCERTALK podcast series- co-hosted by Senior NHS Oncologist Dr Penny Kechagioglou and Yes to Life Chairman Robin Daly, and aimed at healthcare professionals- and our Horizon5 professional development e-learning platform. Progressive Communications. our partner for the important Your Life & Cancer events during lockdown, have imparted the integrative healthcare space Substantially since covid with the launch of the Integrative & Personalised Medicine Congress, a large scale international event. This is an important development that is catalysing change and driving the move toward5 integration. We expect further collaborations with Progressive Communications in the coming year5. Our base of support and collaboration amongst healthcare-related businesses and healthcare providers has continued to grow as the sector gains more visibility. and notably we now receive more support from key figures within the NHS than ever before, signaling the growing appreciation of the importance of lifestyle inteNentions in cancer care. Our growing band of loyal bu5ine55 partners is helping us provide our beneficiaries with the highest quality events at extremely accessible rates. as well as discounted therapies for those in need. Outside of our core offering of support through our Helpline service, we have maintained and continued to grow our focus on group Support. The proven benefits of group work have really come to the fore in recent years and we find there 15 a cor151Stent appetite for beneficiaries to meet in a range of scenarios. Our offering currently include5 an Integrative Medicine Book Club, a 'Deeper Connection, Eroup to share the difficulties and opportunities of an existential challenge, Mindful Cookery. and much more. Page 3
Ye5 to Life Limited Trustees Annual Report Our initlative last year to present a new theory of cancer has carried through to a research project, managed by a working group of scientists, researchers and clinicians (New Directions in Cancer Research or NDCRI, with the aim of Starting to directly test the validity of the theory. Not only is this potentially of significant benefit to patients, but it has also added to the weight of the organisation in its role of patient advocacy, pushing into new regions in a way that no other organisation in the UK is. In terms of our flagship public events. the opportunities presented by the online platform and the skills we developed during lockdown for working online have led us to opt for running a 'pairf of annual conferences under one title: an online event capitali5ing on the ability to showcase speaker5 from around the world and delivering to people wherever they are and whatever their state of health. and an in-person event with all the benefit5 of direct interaction with speakers, delegates, businesses and provider5. Financial review It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to six month's expenditure. The tru5tee5 consider5 that reserves at this level will ensure that, in the event of a significant drop in funding. they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. We have been working towards putting aside these reserves thrtsughout the year. Income for the year amounted to £193,872, an increase of £83,040 from 2023. of which £lll,977 was unrestricted and £81,895 wa5 restricted. Expenditure amounted to £183.208, a decrease from £189,162 in 2023. Unrestricted funds at 31 March 2024 are £30,373 2nd Restricted fund5 are £81.303. The level of free reserves, being total funds, less restricted funds, less fixed asset5 at 31 March 2024 are £27,389. We are fortunate to have received significant support this year from a range of charitable sources to make all our activities possible. Significant donors include= - The National Lottery Community Fund Elisabeth 5parke5 Sarah Gothard Stuart Jennings St J05eph's- Ladies Gala Event Clare & Torquil McLusky Pulse Insurance Ltd along with many generous supporters, some of whom preferto remain anonymous. We are enormously grateful to them all. Plan5 for future periods Next year we are planning a range of activities to celebrate our 20th anniversary. Thi5 will be an opportunity to bring attentlDn to the services we offer and to show appreciation for our supporter base, whose commitment has brought U5 thi5 far. Confidence is growing rapidly in the Integrative Oncology movement, and it is hoped this year-long celebration will add to the momentum for change. Structurei governance and management The Charity 15 controlled by its governing document, a deed of trust. and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The liability of each member of the company, in the event of its winding up, is limited to £10. The directors of the company are also the charity trustee5 for the purpose of charity law. Under the Articles of the company the Charity is managed by the Board of Directors. One third of the director5 retire by rotation 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 of the signature of the financial statements were: J Burne Brierly R Daly Page 4
Yes to Life Llmited Trustees Annual Report N Layfayette (Appointed 10 January 2024) C MGLusky A Moss F SwBOt A T4ylor (Appointed 16 January 2024) If a Trusie8 retlre8/resign5 from the charity or an experlence gap Is recogntsed, the Trustee Board are asked to identify any people they know who might be sultable. In additlon to this method, various sites are used for advertising for Trustee4. Thei have Included Pllotlight. Institute of Fundraising. NVCO and the Small Charities Coalltlon. The Trustees are responsible for keeping proper accounting records that dlsclose wlth reasonable accuracy at any tlme the financial posltion of the charfty and to enable them to ensure that the financial statements comply with the Companles Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection ol Iraud and other irregularities. The above report has been prepared In accordance with the provisions appllcable to companies subject to the small companles reglme as set out In Part 15 01 the Companles Act 200 In accordance with the charities SOFIP (FRS 102). Slgned on behalf of the board Robln Daly Trustee 31 October 2024 Page 5
Yes to LSfe Limited Independent Examiners Report Independent Examiner'5 Report to the twstee5 of Yes to Life Limited I report to the charity trustees on my examination of the financial statements of Yes to Life Limited for the year ended 31 March 2024. Responslbilities and basis of report As the charity's trustees of the company (and also its directors 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 {'the 2006 Act. 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 respect of my examination of your charity's financial statements a5 carried out under section 145 of the Charities Act 20111'the 2011 Act'l. In carryinE Out my examination I have followed the Directions given by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent examiner's statement I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in accordance with section 386 of the 2006 Act,. or the financial statements do not accord with those records: or the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair, view which is not a matter considered as part of an independent examination: or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the U K and Republic of Ireland IFRS 1021. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Kelly Wilcox Chartered Institute of Management Accountants Claritas Accountancy Limited I Peach Street Wokingham RG40 IXJ 31 October 2024 Page 6
Ye5 to Life Limlted Statement of Financial Activities for the year ended 31 March 2024 Unrestricted Restricted funds Total funds Total fund5 2024 2024 2023 funds 2024 Notes Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments 82,388 54,965 26,930 137,353 55,185 619 77,892 32,080 389 619 715 715 471 Total 111,977 81,895 193,872 110,832 Expendlture on: Raising funds Charitable activities Other 13,979 34,929 62,518 13,810 38,152 19,820 27,789 73,081 82,338 27,723 94,088 67,351 li Total 111,426 71,782 183.208 189,162 Net gains on investments Net income/(expenditure) Transfers between funds 12 551 10,113 10.664 178,330} 167 1167) Net income/(expenditure) before other gain5/110sses) 718 9,946 10.664 178,3301 Other gains and1055e5 Net movement In funds 718 9,946 10,664 178,3301 Reconciliatlon of funds: Total funds brought forward 29,655 71,357 101,012 179,343 Total fund5 carried forward 30,373 81,303 111,676 101,013 Page 7
Yes to Life Llmited Summary Income and Expenditure Account for the year ended 31 March 2024 2024 2023 Income 193,157 110,361 Interest and investment income 715 471 'Gr055 income for the year Expenditure 193,872 110,832 182,331 187,983 Depreciation and charges for impairment of fixed assets 877 1,179 Total expenditure for the year Net income/lexpenditure) before tax for the year 183,208 189,162 10,664 178,330) Net Income /{expendlture )for the year 10,664 178,3301 Page 8
Yes to Lif e Limlted Balance Sheet at 31 March 2024 Company No. 05495576 Notes 2024 2023 Flxed assets Tanglble assets Investments 14 15 2,884 100 2,984 3,761 100 3,861 Current assets Stocks Debtors Cash at bank and in hand 16 17 883 34,419 85,821 121,123 (12.4311 108,692 111,676 111,676 949 27,889 83,772 112,610 (15,458) 97,152 101,013 101,013 101,013 Creditors: Amount falllng due within one year Net current assets Total assets less current liabilities Net assets excluding penslon asset or liabillty Total net assets 18 111,676 The funds of the charity Restricted f unds Restricted income f unds 19 81,303 81,303 71.357 71,357 Un restricted lunds General funds Deslgnated funds 19 26.527 3,846 30,373 15,155 14,500 29,655 Reserves 19 Total f u nds 111.676 101,012 These accounts have been prepared in accordance with the speclal provlsions of Part 15 of the Companies Aot 2006 relating to small companies. For the year ended 31 March 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtaln an audit in accordance wlth section 476 01 the Companies Act 2006. The directors acknowledge thelr responsibilltles for complying with the requirements of the Companies Act 2006 with respect to accountlng records and the preparation of accounts. Approved by the board on 31 Ootob8r 2024 And signed on its b hal Robln Daly Truste8 31 October 2024 Page 9
Ye5 to Life Limlted Statement of Cash flows for the year ended 31 March 2024 2024 2023 Cash flows from operatlng activities Net Income/(expenditure) per Statement of Financial Artivities 10,664 (78,3301 Adjustments for: Depreciation of property. plant and equipment Dividends. interest and rent5 from investments Decrease in stocks Incre35e in trade and other receivables {Decreasel/lncrease in trade and other payables 877 1,179 14711 680 {8,3241 1.732 {715} 66 16,5301 {667) Net cash provided by/(used inl operating activities 3,695 {83,5341 Cash flows from investing activities Dividends, interest and rent5 from investments 715 471 Net cash from Investing activities 715 471 Net cash from financing activities Net Increase/(decrease} in cash and cash equivalents 4.410 {83,063} Cash and cash equivalents at the beginning of the year 83,772 160,918 Cash and cash equivalents at the end of the year 88.182 77,855 Component5 of cash and cash equivalents Cash and bank balances 85,821 83,772 85,821 83,772 Page 10
Yes to Life Limlted Note5 to the Accounts for the year ended 31 March 2024 l Accounting policie5 Basi5 of preparation The financial statements have been prepared in accordance with 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 IFRS 1021 {effective I January 20151 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the U K and ..Republicof., Ireland,(FRS 102) and,the Companie5 Act 2006. Change in basis of accountlng or to previous accounts There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity- These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Designated funds Revaluation funds Restricted funds Income Recognition of income Income is included in the Statement of Financial Activities {SoFAI when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SOFA. Donations and legacies Voluntary income received by way of grants, donation5 and gifts 15 included in the the SOFA when receivable and On when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SOFA at the same time as the donations and gift5 gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditufel and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/l1055esl on This includes any Eain or105s resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/l1055es1 on investment assets Thi5 include5 any gain or loss on the sale of investment5. Page 11
Yes to Llfe Limited Notes to the Accounts Expendlture Recognition of expenditure Expenditure is recognised on an accruals basis. Expenditure includes any V AT which cannot be fu51y recovered. and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attr3Cting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and . Eovernance"cost5:"""". All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity. together with a share of other administration costs. These are support costs not allocated to a particular activity. Grants payable Governance cost5 Other expenditure Taxation The charity is exempt from corporation tax on its charitable activities. Tangible fixed a55ets and depreciation Depreciation 15 provided at the following annual rates in order to write off each asset over its estimated Useful life: Computers 25%% Reducing balance Fixtures & Fitting5 25% % Reducing balance Freehold investment property Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities a5 they rise. Stocks Stock 15 included at the lower of cost or net realisable value. Donated item5 of stock are recogni5ed at fair value which is the amount the charity would have been willing to pay for the items on the open market. Trade and other debtors Trade and other debtors are recognised at the Settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments wtth original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Page 12
Yes to Life Limited Note5 to the Accounts Trade and other creditors Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Research and development -.sExpenditure.on re5Earch and development'is written off in théryear Inh1Ch- it is ihciJrrÈd.'-' Foreign currencies Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailirig at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchange differences are are taken into account in arriving at net income/expenditure. Leased assets Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified a5 operating leases. Asset5 held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediatelyi unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way a5 owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives aro recognised as a liability. The aggregate benefit of incentives is recognised a5 a reduction of rental expense on a straight-line basis. Pension costs The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan underwhich the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligation5. The contributions are recogni5ed as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds. Receipt of donated goods, facilities and services All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity. Page 13
Ye5 to Life Limited Notes to the Accounts 2 Company statu5 The company is a private company limited by guarantee and consequently does not have share capital. 3 Statement of Financial Activities- prior year Unrestricted fund5 Restricted funds Total funds 2023 2023 2023 Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments 27.917 12.362 389 49,975 19,718 77,892 32,080 389 471 471 Total 41,139 69,693 110,832 Expenditure on: Raising funds Charitable activities 10.640 19.964 17,083 74,124 27,723 94,088 67,351 Other 42,335 25,016 Total 72,939 116,223 189,162 Net income (31.800) 146,5301 17311 {78,330) Transfer5 between funds 731 Net income before other galn5111055es} Other gains and losse5: Net movement in funds {31,0691 (47,2611 178,3301 131,069) 147,2611 178,3301 ReconcillatTon of funds: Total funds brought forward Total funds carried forward 60,725 118,618 179,343 29,656 71,357 101,013 4 Income from donations and legacies Unrestricted Restrirted Total Total 2024 2023 Donation5 and gift5 Grants received 70.523 600 6,675 48,290 77,198 48,890 11,265 137,353 43,601 26,500 7,791 77,892 Gift aid 11,265 82,388 54.965 Page 14
Yes to Life Limited Notes to the Account5 5 Income from charitable activities Unrestricted Restricted Total Total 2024 2023 Event5 28.210 474 28,684 26,456 45 12,059 19,718 Personal fundraising scheme Ancillary trading income 26,456 45 303 .28,255_ 26,930 55,185. 6 Income from other trading activities Unrestricted Total Total 2024 2023 Commi55ion 619 619 389 619 619 389 7 Income from investments Unrestricted Total Total 2024 2023 Interest receivable 715 715 471 715 715 471 8 Expenditure on raising funds Unrestricted Restricted Total Total 2024 2023 Fundraising troding costs Printing, promotion & marketing Fundraising event costs IT and software 1,957 1,819 3,776 9,979 3,439 11,360 603 14,799 8,587 627 11,158 7,984 599 6,129 Other fundraising cost5 28 457 13,979 13,810 27.789 27,723 Page 15
Yes to Llfe Llmited Notes to the Accounts 9 Expenditure on charitable activities Unre5trirted Restricted Total Total 2024 2023 Expenditure on charitable activities Staff Costs 31,193 13,380 22,306 1,370 44,573 22,306 1,370 37,327 Bene!iciary.Funding Counselling Costs Services Costs 1,211 13.150 3,736 1,096 4,832 Governt7nce costs 34.929 38,152 73,081 94,088 10 Analy515 of grants Support Costs Actlvity or programme Total Total 2024 2023 National Lottery Community Fund 48,290 48,290 9,900 Emergence Foundation Edward Gostling Foundation 6,600 io,ooo 26,500 48,290 48.290 Support Costs Activlty or prograrnme Total Total 2024 2023 National Lottery Community Fund 48.290 48,290 9,900 Emergence Foundation Edward Gostling Foundation 6,600 10,000 26,500 48,290 48,290 Page 16
Yes to Llfe Limited Notes to the Accounts 11 Other expenditure Unrestricted Restricted Total Total 2024 2023 Employee costs Motor and travel costs 45,468 1,712 348 17,849 1221} 63,317 1,491 50,508 5,701 386 Premises c05t5 348 . Amortisation,.depreciation,-. impairment, profit/loss on disposal of fixed a55etS General administrative costs 877 877 1,179 10,280 4,710 62,518 1.315 11.595 4,710 82,338 5,815 Legal and professional costs 3,762 67,351 19,820 12 Net Income/(expenditure) before transfers 2024 2023 This is stated after cha rging". Depreciation of owned fixed assets 13 Staff costs 877 1.179 2024 2023 Salaries and wages 63,317 63,317 50,508 50,508 No employee received emoluments in excess of £60,000. 14 Tangible fixed assets Fixtures & Computers Fittings Total Cost or revaluation At l April 2023 At 31 March 2024 Depreciation and impalrment At l April 2023 Depreciation charge for the year At 31 March 2024 9,264 9,264 219 9,483 9,483 219 5,503 219 5,722 877 877 6,380 219 6,599 Net book values At 31 March 2024 At 31 March 2023 2,884 3,761 2,884 3,761 Page 17
Yes to Life Limited Notes to the Accounts 15 Investments Investment in Subsidiaries Total Cost or revaluation At l April 2023 At 31 March 2024 Net bookvalues At 31 March 2024 At 31 March 2023 loo loo loo loo loo loo loo loo Investment in Subsidiaries The company has the following subsidiary undertakings: Capital and reserves at Profit/{1055 end of the I for the relevant relevant Country of incorporation Class of (if not UK) shares held %ageof shares held Name of company year year Win-win Health Intelligence Ltd 16 Stocks 100 2024 2023 Finished goods 883 949 883 949 17 Debtors 2024 2023 Trade debtors Amounts owed by group undertakings Other debtors Prepayments and accrued income 3.500 5,846 9,366 15,707 34.419 3,910 9,446 4,624 9,909 27,889 18 Creditors: amounts falling due within one year 2024 2023 Trade creditors Other taxes and social security Accruals 3,927 1,024 7,480 12,431 5,130 488 9,840 15,458 Page 18
Yes to Life Limited Notes to the Accounts 19 Movement in fund5 Incoming resources At31 Resources expended Gross (including At l April other 2023 gain5/losses) March 2024 transfers Restricted fund5: Restricted income funds: Personal Fundraising Scheme {PFSI Funds Coun5elling Services Fund Helpline Fund Nutrition Support Fund (Nutrition Programmel Peer to Peer Fund Volunteer Programme Fund Wellbeing Programme Other funds 9.191 1,536 1,758 26,456 2,000 120,5791 11,3701 {8771 11671 14,901 2,166 881 43.406 {12,6411 (17,6421 (1,9891 {5,2851 (11,3991 30,765 12,349 16,310 2,543 1,388 29,991 18,299 3,000 2,149 4,828 10.638 Totol 71,357 81.895 171,7821 11671 81,303 Unrestricted fund5: General funds 15,155 111.977 1111.426) 10,821 26,527 Designated fund5: Winding up funds rotL71 14,500 {10,6541 {10,6541 3,846 14,500 3,846 Total funds 101,012 193,872 1183,2081 111,676 Purposes and restrictions in relation to the funds-. Restricted funds: Personal Fundraising Scheme This fund consists of monies raised by patients with restricted means, to IPFSI Funds support integrative medical requirements and associated costs that can be so problematic for many. Funds revert to unrestricted if the patient does not acces5 them over a period of six months or the patient passes away. This fund was established to provide specialist cancer counselling services to beneficiaries with restricted means who we feel would value and benefit from such support. Cancer patients experience very specific needs and challenges associated with many aspects of diagnosis and treatment, not least the existential threat they may face. Our helpline was one of the very first Services established by the charity and has remained our core servicei providing a direct interface with our beneficiaries. and a channel for signposting them both to our other services and to third party providers. This fund was created to support the administrative function5 of the Helpline service. Counselling Services Fund Helpline Fund Page 19
Yes to Life Limited Note5 to the Accounts Nutrition Support Fund {Nutrition Programmel Supported by a generous grant from the Gerson Support Group charity to be dedicated to supporting people with cancer through nutrition, we have developed a programme for nutritional consultations, supplements and organic food. This has involved making arrangements with a group of qualified nutritionists to offer their services at a discounted rate to the charity. thereby offering a choice of practitioners to each beneficiary. We identified the need for a one-to-one peer support from another individual with similar circumstances and interest in integrative care. Thi5 . lead us to establish the Peer-tcr-Peer Support Service'.and the fund ro, underpin it. Volunteer Programme Fund Volunteering can be a transformative and empowering experience for people with cancer as they work to rebuild their lives. Our new volunteering programme provide5 individuals With a sense of purpose and meaning. It allows them to contribute to a cause larger than them selves. helping to shift the focus away from their illness and towards positive and meaningful activitie5. Volunteereing can help individuals with cancer connect with others who share similar experiences. This project has been made possible thanks to a grant from National Lottery Awards For All. We have been running our online Wellbeing sessions for over three years now since the start of the COVID19 pandemic for people living with cancer. This fund will allow us to further develop this service along with 3 more sessions a week to add to our actual Yoga and and Mindfulness weekly classes. Fundraising Fund, Flourish Magazine and other funds Peer to Peer Fund Wellbeing Programme Other funds Designated fund5: Winding up fund5 The transfer from designated funds to unrestricted general funds was made to leave three months, worth of expenditure in case of the charity being wound up. 20 Analysis of net a55ets between funds Unrestricted funds Restricted funds Total Fixed a55ets Investments Net current assets 2,003 loo 881 2,884 loo 32,046 34,149 76,646 77,527 108,692 111,676 21 Reconciliatlon of net debt At31 March 2024 At l April 2023 Cash flows Cash and cash equivalents 83,772 83,772 2,049 2,049 85,821 85,821 Net debt 83,772 2,049 85,821 Page 20
Yes to Life Llmlted Notes to the Accounts 22 Related party di5c105ure5 Controlling party The company is limited by guarantee and has no share capital," thus no single party contro15 the company. Page 21
Yes to Life LÈmlted Detailed Statement of Financial Activities for the year ended 31 March 2024 Unrestricte d funds Restricted fund5 Total funds 2024 Total funds 2023 2024 2024 Income and endowment5 from: Donations and legacies Donationsandgifts _ Grants received . 70,523 . 6Th) .6,675 •A .7.7,198..,•. :_A3,601 48,290 48,890 26,500 11,265 7,791 137,353 77,892 Gift aid 11.265 82,388 54,965 Charitable activities Events Personal fundraising Scheme Anci113ry trading income 28.210 474 28,684 26.456 45 12,059 19,718 303 26,456 45 28.255 26,930 55,185 32,080 Other trading activitie5 Commission 619 619 389 619 619 389 Investments Interest receivable 715 715 471 715 715 471 Total income and endowments 111,977 81,895 193,872 110,832 Expenditure on.. Costs of other trading activities Printing, promotion & marketing Fundraising event costs IT and 50ftware Other f undraising costs 1,957 3,439 7,984 599 1,819 11,360 603 3,776 14,799 8,587 627 9,979 11,158 6,129 457 28 13,979 13,810 27,789 27,723 Total of expenditure on raising funds 13,979 13,810 27,789 27,723 Charitable activities Staff Cost5 Benef iciary Funding Coun5elling Costs Services Costs 31,193 13,380 22.306 1,370 1,096 38,152 44,573 22,306 1,370 4,832 73,081 37,327 42,400 1,211 13,150 94,088 3,736 34,929 Total of expenditure on charitable activitie5 34.929 38,152 73,081 94,088 Employee costs Salaries/wages 45,468 45,468 17,849 17,849 63,317 63,317 50,508 50,508 Motor and travel costs Page 22
Ye5 to Life Limited Detailed Statement of Financial Activities Travel and subsistence 1.712 1.712 12211 12211 1,491 1,491 5,701 5,701 Premises c05t5 Premises insurance5 348 348 386 348 348 386 General administrative costs, including depreciation and amortisation Depreciation'of Cornputer5 Depreciation of Fixtures & Fitting5 Bank charEes Information and publications Software, IT support and related costs 877,,,•¢¥•M•.1,,170 392 392 364 3,150 107 3,257 61 6.587 1.176 7,763 5,097 Stationery and printing 151 32 183 293 10.280 2,192 12,472 6,994 Legal and professional c05tS Audit/lndependent examination fees Accountancy and bookkeeping Other legal and professional cost5 1,040 3,519 3,519 2,380 1,191 1,191 342 4,710 4,710 3,762 Total of expenditure of other c05t5 Total expendlture Net gains on inve5tment5 62,518 19,820 82,338 67,351 111,426 71,782 183,208 189,162 Net income/lexpenditure) Transfers between fund5 551 10.113 10.664 178,330) 167 11671 Net income/(expenditurel before other gains/(losse51 Other Gains 718 9.946 10,664 178,3301 Net movement in funds 718 9,946 10.664 178,3301 Reconciliation of funds: Total funds brought forward 29,655 71,357 101,012 179,343 Total funds carried forward 30,373 81,303 111.676 101,013 Page 23
cloritas I Peach Streel . Wosingham . RG40 IXJ 0118 380 5995 accountancy It(J info@claritasaccountancy.com claiitasaccountancy.com Clarity. Whereyou need it most. IIt5TI7VT£ DF '.FIMAriÈTAL .ArcauNYAATt Claritas Accounlanry Limited Is a eompany iegistered in England and Wales 1062965931. Registered office.. I P$ach Street WokinghaTn RG40 IXJ,